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All Journal Among Makarti Economica: Jurnal Ekonomi Islam Aktiva : Jurnal Akuntansi dan Investasi FINANCIAL : JURNAL AKUNTANSI Journal of Contemporary Accounting Shafin: Sharia Finance and Accounting Journal Journal of Accounting and Digital Finance Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora Tintamas: Jurnal Pengabdian Indonesia Emas Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Arismaya, Anisa Dewi
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran moderasi manajemen laba dalam hubungan ESG disclosure, working capital turnover, dan konservatisme terhadap kinerja keuangan Azlya, Chalida Nashwa; Arismaya, Anisa Dewi
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v2i1.1643

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) disclosure, working capital turnover, and accounting conservatism on financial performance, with earnings management as a moderating variable, in companies listed on the Jakarta Islamic Index 30 (JII 30) from 2019 to 2023. This study employs a quantitative approach with purposive sampling, yielding a research sample of 65 observations. Panel data were analysed using Moderated Regression Analysis (MRA). The results indicate that environmental disclosure has no significant impact on financial performance. In contrast, social disclosure has a negative and significant effect, and governance disclosure has a positive but insignificant effect. Furthermore, working capital turnover and accounting conservatism both exhibit adverse and significant effects on financial performance. The MRA results indicate that earnings management does not moderate the effects of ESG disclosure, working capital turnover, and accounting conservatism on financial performance.
ECONOMETRIC: FACTORS AFFECTING UNEMPLOYMENT IN SUMATERA PROVINCE Arismaya, Anisa Dewi
Among Makarti Vol 16, No 2 (2023): AMONG MAKARTI
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v16i2.498

Abstract

ABSTRACTEconomic growth in a country can be hampered due to several factors, including increasing unemployment and poverty in Indonesia. This study aimed to analyze the factors that cause unemployment in Sumatra using a panel data regression model. The results of the panel data regression show that the minimum wage variable has a positive effect on unemployment in Sumatra, the economic growth variable has a negative effect on unemployment in Sumatra, and the population variable has a positive effect on unemployment in Sumatra. The high unemployment rate in a country will cause many problems, including increasing crime. Therefore, it requires attention from the government to equip the high population with counseling, education, coaching, and job training to increase the productivity of its people.ABSTRAKPertumbuhan ekonomi di sebuah negara dapat terhambat dikarenakan beberapa faktor antara lain karena meningkatnya pengangguran dan kemiskinan di Indonesia. Analisis faktor-faktor penyebab pengangguran di Sumatera menggunakan model regresi data panel menjadi tujuan dari penelitian ini. Hasil dari regresi data panel menunjukkan bahwa variabel upah minimum sebuah wilayah memiliki pengaruh positif terhadap pengangguran di Sumatera, variable pertumbuhan ekonomi atau peningkatan nilai barang dan jasa memiliki pengaruh negatif dengan pengangguran di Sumatera, dan variabel jumlah penduduk berpengaruh positif terhadap pengangguran di Sumatera. Tingginya angka pengangguran di sebuah negara akan menimbulkan banyak permasalahan antara lain meningkatkan kriminalitas sehingga membutuhkan perhatian dari pemerintah guna membekali tingginya jumlah penduduk dengan penyuluhan, pendidikan, pembinaan dan pelatihan kerja untuk meningkatkan produktivitas masyarakat.
Co-Authors Aimi, Fanny Nurul Azlya, Chalida Nashwa Muhammad Anis, Muhammad Nur Isnaini Raditya Ferdianto Rani, Siti Barokah Satria Avianda Nurcahyo