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All Journal IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Jurnal EMT KITA JURNAL GALUNG TROPIKA Jurnal Penelitian Pendidikan IPA (JPPIPA) Unes Law Review JTP - Jurnal Teknologi Pendidikan Acuity : Journal of English Language Pedagogy, Literature and Culture Ghaidan: Jurnal Bimbingan Konseling Islam dan Kemasyarakatan The Asia Pacific Journal Of Management Studies Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal of Empowerment Community JURNAL MITRA PRIMA Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian Multidisiplin Al-MIKRAJ: Jurnal studi Islam dan Humaniora Instruktur: Jurnal Pendidikan Guru Madrasah Ibtidaiyah BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Public Health and Safety International Journal (PHASIJ) Jurnal Pengabdian Masyarakat Tapis Berseri Obstretika Scientia Jurnal Muara Olahraga International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Keperawatan Indonesian Journal of Islamic Counseling Media Farmasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Multidisciplinary Research Jurnal Pembelajaran Bahasa dan Sastra Getek : Jurnal Pengabdian Kepada Masyarakat Journal of Learning and Technology in Physics Alzam : Journal Of Islamic Early Childhood Education Jurnal Pengabdian Masyarakat Cendikia Jenius Jurnal Intelek Insan Cendikia Celebes Journal of Community Services Malik Al-Shalih Jurnal Pengabdian Farmasi dan Sains International Journal of Economics, Business and Innovation Research JSTI - Jurnal Sains dan Teknologi Informatika Education Curiosity JPEMAS: Jurnal Pengabdian Kepada Masyarakat J-CEKI Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Journal of Applied Holistic Nursing Science Jurnal Studi Islam Indonesia (JSII) JURNAL SENTRA: Kajian Teori dan Praktik Pendidikan Anak Usia Dini Bulletin of Inspiring Developments and Achievements in Midwifery
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Peranan Tambahan Penghasilan Pegawai dan Manajemen Risiko Terhadap Kinerja Pegawai Pemadam Kebakaran: Pendekatan Stewardship Theory Laili Nursanti, Nurul; Aminah
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5166

Abstract

Pegawai Dinas Pemadam Kebakaran di wilayah Bima menghadapi tuntutan pekerjaan risiko tinggi yang mengancam keselamatan jiwa, sementara tambahan penghasilan pegawai yang diberikan mmasih dirasakan belum sebanding dengan beban kerja dan manajemen risiko belum sepenuhnya berjalan optimal. Penelitian ini bertujuan untuk menganalisis pengaruh Tambahan Penghasilan Pegawai (TPP) dan manajemen risiko terhadap kinerja petugas pemadam kebakaran dan penyelamatan (Damkar) di wilayah Bima dengan pendekatan stewardship theory. Penelitian ini menggunakan pendekatan kuantitatif dengan menerapkan metode Partial Least Squares (PLS) untuk menganalisis hubungan antar variabel. Sampel penelitian terdiri dari 69 Aparatur Sipil Negara (ASN) Dinas Pemadam Kebakaran, yang berasal dari Kota Bima dan Kabupaten Bima. Hasil penelitian menunjukkan bahwa TPP tidak berpengaruh signifikan, sehingga aspek finansial bukan faktor utama peningkatan kinerja. Kinerja lebih ditentukan oleh motivasi intrinsik, dedikasi, serta tanggung jawab moral dalam melayani masyarakat, sejalan dengan Stewardship Theory. Sebaliknya, manajemen risiko terbukti berpengaruh signifikan, di mana strategi yang baik mampu meningkatkan efektivitas tugas penyelamatan dan penanggulangan kebakaran maupun bencana. Temuan ini menegaskan bahwa ikatan moral dan kesiapan operasional lebih dominan dalam membentuk kinerja dibanding faktor finansial. Implikasi penelitian ini menunjukkan pentingnya penguatan manajemen risiko, fasilitas operasional, dan pelatihan berkelanjutan sebagai prioritas kebijakan. Namun, TPP tetap perlu diperhatikan sebagai bentuk apresiasi terhadap dedikasi pegawai pemadam kebakaran.
THE EFFECT OF FINANCIAL RATIOS AND COMPANY SIZE ON COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON IDX FOR THE 2021-2022 PERIOD) Rita Novita; Aminah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.220

Abstract

The purpose of the study is to determine how company size, profitability, leverage, and liquidity affect the value of mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021–2022. IBM SPSS Statistics 23 was used to test the data in this quantitative research design. Using purposive sampling techniques, the research sample consisted of 27 companies that met the main criteria of being listed on the Indonesia Stock Exchange in 2021–2022. Multiple linear regression, classical assumption testing, descriptive statistical analysis, and hypothesis testing are the analytical techniques used. Research findings show that in mining subsector manufacturing companies in 2021–2022, profitability, leverage, liquidity, and company size have a considerable positive influence on company value.
WASTE DISCLOSURE TO ENERGY SECTOR COMPANIES Jessica Vimala; Aminah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.223

Abstract

Environmental problems still occur around, the main cause is company waste. The study was conducted with the aim of examining the effect of profitability, leverage and company size on waste disclosure. The data used are secondary data with quantitative methods. The purposive sampling method was used to select samples and obtain as many as 104 data on energy sector companies listed on the Indonesia Stock Exchange in 2021 – 2022. The results obtained by researchers show that the variables of profitability and company size have a significant positive effect on waste disclosure. While leverage has a significant negative effect on waste disclosure.
DISCLOSURE OF SUSTAINABILITY REPORT LEGITIMACY THEORY PERSPECTIVE Filbert Kusuma Deharlie; Aminah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.224

Abstract

This study aims to empirically ascertain how the Sustainability Report is influenced by company size, profitability, audit committee, and institutional shareholding. Sustainability Report internal and external responsibility of stakeholders to the performance of the organization in achieving sustainable development goals. This study determines the population of companies included in the List of Rating – Asia Sustainability Reporting Rating (ASRRAT) awards in 2022. Purposive sampling was used for the sampling process, resulting in 11 companies and 44 observations in total. Testing research results using multiple linear regression, classical assumption testing, descriptive statistical analysis, and hypothesis testing are all part of the data analysis approach. The findings show how the disclosure of the Sustainability Report is positively influenced by company size, profitability, audit committee, and institutional shareholding.
DETERMINANTS OF ACCOUNTING STANDARD STATEMENT (PSAK) 69 IN INDONESIA (BIOLOGICAL ASSETS IN PLANTATION AND CORPS SUB-INDUSTRY COMPANIES LISTED ON IDX IN 2020-2022) Nurvinka Renata; Aminah; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.234

Abstract

The development of companies in agriculture is supported by the availability of information that is also taken into consideration for decision making by company owners or company management. The purpose of this study is to determine the impact of biological asset intensity, type of auditor, and public ownership on biological asset disclosure. Therefore, the company's annual report must contain as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not disclosed their biological assets in full. The focus of his research was to observe how the intensity of biological assets, the type of KAP auditor, and public ownership affect the disclosure of biological assets. The population of this study is plantation & food crop companies listed on the Indonesia Stock Exchange (IDX) 2020-2022 which amounts to 20 entities. 19 out of 20 companies. The study sample was taken using the purposive sampling method. The research technique uses panel data regression on SPSS. The results of this study are the intensity of biological assets, the type of KAP auditor, public ownership has a significant positive influence on the disclosure of biological assets.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE Jennie Vania; Aminah; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.239

Abstract

This assessment aims to examine the influence of Good Corporate Government (GCG) and Corporate Social Responsibility (CSR) structures on the financial performance of the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Good Corporate Governance (GCG) uses measurements of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committees. Measurement of Corporate Social Responsibility (CSR) using Corporate Social Responsibility Index (CSRDI). This assessment tested data in a purposive sampling  method with IBM SPSS Estimations 23. This evaluation test contains 16 companies that meet the main guidelines for listing on the Indonesia Stock Exchange 2020-2022. The analysis method uses quantitative using classical assumptions, and multiple linear analysis. Showing that the results for legitimate ownership variables, review warnings gather have little effect on the company's financial presentation, while for the Good Corporate Governance (GCG) system, independent commissioners, institutional ownership has a significant impact on the company's financial performance which is reflected in the company's return on assets (ROA). The monetary presentation (ROA) of the company is influenced by the Corporate Social Responsibility section.
DETERMINANTS OF ENERGY DISCLOSURE STAKEHOLDER THEORY PERSPECTIVE Christian Lucky Thunggono; Aminah; Khairudin; Indrayenti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.313

Abstract

Energy disclosure is a form of corporate social responsibility related to the energy it uses. This form of responsibility is described in the annual report or sustainability report. The purpose of this study is to empirically examine the impact of profitability, leverage, managerial ownership, and directors on energy disclosure. The sample selection in this study was carried out through  the purposive sampling method, which resulted in 120 data samples from non-cyclical consumer sector companies  listed on the IDX for the 2021-2022 period. The test was conducted using the SPSS 18 tool with multiple linear regression data analysis techniques. The results showed that profitability and directors  had a significant positive effect, leverage  had a significant negative impact, and managerial ownership had a significant negative impact.
STRATEGIES TO IMPROVE LOCAL GOVERNMENT FINANCIAL PERFORMANCE Fanika; Khairudin; Aminah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.315

Abstract

This research aims to analyze the effect of PAD, capital expenditure, and balancing funds on the financial performance of local governments. With all regencies/cities in Lampung Province as the population in this study and 15 regencies/cities as samples. The data used in this study is in the form of secondary data and the data processing method used is multiple linear regression. The results of this study are: (1) PAD has a significant positive effect on the Financial Performance of Local Governments. (2) Capital Expenditure has a significant negative effect on the Financial Performance of Local Governments. (3) The Balancing Fund has a significant negative effect on the Financial Performance of Local Governments.
GOOD CORPORATE GOVERNANCE MECHANISM FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN MINING COMPANIES Bonar Habib Purba; Haninun; Aminah; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.327

Abstract

The purpose of this study is to identify Good Corporate Governance mechanisms that affect Corporate Social Responsibility disclosure. The GCG mechanism is assessed using the Institutional Ownership Measure, Manager Ownership, and the Independent Board of Commissioners. Information is collected through annual reporting of mining business entities for the 2021 period. The total population consists of 90 mining business entities, and 90 samples obtained through a purposive sampling approach. Information is measured through multiple linear regression. The findings of the study show that institutional ownership does not have a major impact on CSR disclosure, management ownership does not have a major impact on CSR, while the independent board of commissioners has a major impact on CSR.
INOVASI ROLADE TAHU SEBAGAI ALTERNATIF MAKANAN TAMBAHAN BAGI BALITA STUNTING DI KELURAHAN REJOWINANGUN SELATAN Tri Puji Rahayu; Faishal Ikhsanul Fikri; Juventi Salma Devi; Cahaya, Mei; Aminah; Nafisah Azzakiyah
Journal of Empowerment Community Vol. 6 No. 2 (2024): Oktober 2024
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v6i2.1894

Abstract

Salah satu fokus penanganan pemerintah mengenai masalah kesehatan di masyarakat saat ini, yaitu stunting.  Berdasarkan hasil pendataan yang didapat dari Puskesmas Magelang Selatan tercatat ada 13 balita yang terdampak stunting pada tahun 2024 dan 7 lainnya termasuk gizi buruk. Upaya yang dapat dilakukan sebagai bentuk perbaikan stunting yaitu memberikan pengetahuan kepada ibu melalui sosialiasi dan pemberian makanan tambahan bergizi untuk mencegah stunting. Tujuan dari kegiatan pengabdian ini adalah untuk memberikan edukasi kepada ibu dari balita stunting mengenai inovasi Rolade Tahu sebagai alternatif makanan tambahan bagi balita stunting. Metode pelaksanaan yang digunakan dalam kegiatan ini adalah metode kaji tindak dengan pendekatan program tindak partisipatif melibatkan kader posyandu. Berdasarkan hasil kegiatan pengabdian yang telah dilakukan menunjukan bahwa edukasi inovasi makanan tambahan Rolade Tahu yang diberikan berhasil meningkatkan pengetahuan ibu-ibu tentang pentingnya nutrisi bagi balita dan cara pencegahan stunting. Rolade Tahu yang mudah dibuat dengan bahan lokal terbukti menjadi alternatif makanan tambahan bagi balita stunting di Rejowinangun Selatan. Kata Kunci: Inovasi PMT, Rolade Tahu, Stunting.
Co-Authors Abd. kamaruddin Abd. Malik Abrar Hadi Agus Kurnia Agustuti Handayani Ahmad, Akstar Roskiana Aji Mulyana Akhmad Hulaify Alhadid Junalendri Pratama Amalia Hanifa Amelia Meylinda Amelia Rahmah Andriyani, Hera Ani Wardah Anny Rimalia Anugrah, Erwin C ASNI Asra Auliah, Nurul Ayu Lian Dari Baharullah Bonar Habib Purba Cahaya, Mei Christian Lucky Thunggono Darmawan Darna Darna Debi Novita Siregar Dewi Sa’adah Dina Hafni Dwi Aminatus Saadah Eka Yulia Dithah Elah Eli Amaliyah Elrifadah Erlina B Fadillah, Erwin Faishal Ikhsanul Fikri Fanika Farit Rezal Fathul Maysarah Syahab Fatimah Fatmawati Fatmawati Fauzana, Noor Arida Fauzi, Zainal Ferayanti Filbert Kusuma Deharlie Fitri Gabriele Alexandra Victory Galuh Nashrullah KMR Ganoko, Marwan Ahmad Guswita, Reni Haekal Tradana Saputra Haekal Tranada Saputra Hamsinah Hamsinah, Hamsinah_313 Handayani, Mamay Firda Haninun Harauly Lady Lusiana Manalu Haris Fajar Fahdillah Heiriyah, Ainun Hera Andriyani, Dini Hermala Dewi, Nelly Hilwa Mail Haq Hullyatun Nufus I Ketut Tangkas Susiladarma Ida Diah Pahdila Wahyu Pebiana Inayanti Fatwa Indrayenti Intan Permata Sari Irwanto, Wahyu Risa Arisca Jennie Vania Jessica Vimala Juhaeda Julitha Indah Nahdiyah Sibuea5 Juventi Salma Devi Khairudin La Sahidin Laili Nursanti, Nurul Laura Sapitri Lusmiati M Bachtiar Safrudin M Syarif Sumantri M. Ardiansyah Magal, Marselina Mariani Mashuri Maulina, Isra Mayada, Nur Rahel Milka Anggreni K Minatul Hayati, Intan Moh. Iqhfar. Fajar Muaminah, Resa Rizki Riskah Muawwidzati, Firqah Muhamad Nur Tanzis Muhammad Fiqih Oktavian Hattah Muhammad Syahrial Muis MUNAWAR Musdalifah Muslina Mutatohirin Nafisah Azzakiyah Nandra Naomi Isabella Hutabarat Nasiruddin Ni Putu Andini Saraswati Niar Nirnasari, Meily Nisa Nabela, Reva Novi Rahmawanti Nuraeni Nuraeni, Yenny Nurhidayah Putri Nurhikmah Nuridah, Nuridah Nurlaela, Ela Nurma Nurmaladewi Nurul Auliah Nurul Fitri Ibrahim Nurvinka Renata Pariakan, Arman Pradhita Andira Dianastari Pratama, Muhammad Naufal Putra Pratiwi, Agatha Primawaty Dwi Rijsubo Pujiati, Wasis Purbaningsih, Yuli Rabbiyatul Adawiyah Rahmah, Amelia Rahmaini Fitri Harahap Rahmat F Redha, El Regita Zsalsabila Rahma Reza Wira Sanjaya Ria Rizki Agustini Ririn Rita Novita Said Mulyadi Sanjaya Sapitri, Laura Saragih, Elv. Feedia Mona Sa’adah, Dewi Selma Aqila Malwani Sharah Shofia Marwa Marpaung Sihombing, Silvia Sinaga, Elvina Sari Siti Fatmawati Siti Khoirunnisa Siti Nur Rahmadani Sitti Rahbiah Situmorang, Robinson Sri Wahyuni Sriati Usman Sufrizal Sulis Sunaryo, Nandra Sunaryo, Yulef Dian Suriyanti Susanty, Angella Natalia Syefira Salsabila Tambunan, Petrus Hamonangan Tita Supartika Tri Puji Rahayu Uci Ciptiasrini USWATUN HASANAH Virsa Handayani Wa Ode Salma Wahyudin Wardah, Ani Wawan Bunawan Widya Nengsih Winda Noviana Y. Metekohy, Elisabeth Yulef Dian Yulhendri Yulhendri Yulindo Yupartini, Lisnawati Yusriah, Mami Zaenurrozi Zulmi, Daini