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Bayu Anggara
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PENGARUH PROFITABILIAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN SENSIVITAS INDUSTRI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN: THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY SENSITIVITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT Anggara, Bayu; Surya, Raja Adri Satriawan; Azhar.L, Al
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.629-645

Abstract

A sustainability report is a report that provides information regarding a company's impact on environmental, social and economic aspects. It is hoped that this sustainability disclosure report will attract the attention of companies in global business and increase public trust and the willingness of stakeholders to invest capital in the company. because there are still many companies that have gone public but have not yet disclosed their sustainability reports. This research aims to analyze the influence of profitability, ileverage, company size, and industry sensitivity on SustainabilityiReport disclosure. In this research, there were 213 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this research was 105 manufacturing companies in 2019–2021. The analysis tool uses multiple linear regression tests. The research results show that leverage and industry sensitivity have no effect on Sustainability Report disclosure. Meanwhile, profitability and company size influence the disclosure of the Sustainability Report. In sustainability reports, disclosure has implications not only for fulfilling regulatory obligations, but can also have a significant impact on a company's reputation and relationships with stakeholders.
Empowering Entrepreneurs: Financial Strategies for Community-based SME Anggara, Bayu; Djamaluddin, Agus Satya
Golden Ratio of Community Services and Dedication Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v4i2.591

Abstract

This study examines financial strategies for community-based Small and Medium Enterprises (SMEs) to understand how tailored interventions can address the unique challenges they face. The research aims to explore the effectiveness of microfinance, peer-to-peer (P2P) lending platforms, and capacity-building initiatives in empowering entrepreneurs and fostering SME development within local communities. Adopting a qualitative research methodology, the study employs a case study design to gather rich insights from multiple community-based SMEs across different industries and geographical locations. Data is collected through semi-structured interviews with key stakeholders and supplemented by observation techniques and documentary analysis. Thematic analysis is used to identify recurring themes, patterns, and categories, with interpretive techniques such as narrative analysis employed to elucidate underlying meanings. The findings highlight the importance of tailored financial interventions, including microfinance and P2P lending, in promoting financial inclusion and empowering entrepreneurs. Capacity-building initiatives are also shown to enhance SME resilience and competitiveness by equipping owners with essential skills and resources. However, challenges such as limited access to formal financial services, inadequate financial literacy, and regulatory constraints persist, necessitating comprehensive policy interventions and ecosystem development efforts. This study contributes to a nuanced understanding of SME financing and management dynamics, offering insights for policymakers, financial institutions, and SME owners to promote inclusive growth and sustainable development within local communities.
Improving Students' Vocabulary by Using Chain Words Game Among Ninth Grade Students At SMP Al-Ma'arif Almansuriyah Tanak Rarang Bayu Anggara; Abdul Wahab; Ria Hendriani
PENA : Jurnal Pendidikan Bahasa, Sastra, & Pengajaran Vol. 5 No. 03 (2025): PENA: Jurnal Pendidikan Bahasa, Sastra, & Pengajaran
Publisher : HAMJAH DIHA FOUNDATION bekerjasama dengan PENA INSTITUTE

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Abstract

Penelitian ini bertujuan untuk menginvestigasi efektivitas penggunaan Permainan Rantai Kata (Chain Words Game) dalam meningkatkan penguasaan kosakata siswa kelas IX di SMP Al-Ma'arif Almansuriyah Tanak Rarang tahun ajaran 2025/2026. Studi ini didorong oleh pengamatan bahwa banyak siswa kesulitan dengan keterbatasan kosakata, yang tidak dapat diatasi secara efektif oleh metode pengajaran tradisional. Penelitian ini menggunakan desain pra-eksperimental kuantitatif dengan pendekatan satu kelompok pre-test dan post-test. Sampel terdiri dari 23 siswa dari satu kelas IX, yang dipilih secara sengaja (purposive). Data dikumpulkan melalui tes kosakata dan dianalisis menggunakan statistik deskriptif dan uji-t sampel berpasangan. Hasil penelitian menunjukkan peningkatan signifikan pada nilai kosakata siswa, dengan nilai rata-rata meningkat dari 56,40 pada pre-test menjadi 78,60 pada post-test. Uji-t sampel berpasangan mengkonfirmasi signifikansi statistik dari hasil tersebut, menunjukkan nilai t sebesar 9,85 dengan tingkat signifikansi 0,000 (lebih rendah dari 0,05). Hasil ini mengindikasikan bahwa Permainan Rantai Kata adalah strategi pembelajaran yang efektif dan menarik untuk meningkatkan penguasaan kosakata siswa, mendorong partisipasi aktif di kelas, dan meningkatkan motivasi siswa.
Co-Authors Abdul Rahman Rasyied Abdul Wahab Achmad Hidir Adella, Shinta Aldo Firnando andi intan cahyani, andi intan Anggun Dwi Nanda Nst Apriliani, Dwi Wahyu Astria Nur, Hana Azhar.L, Al Baraja, Nanda Vieri Bayu, Muhammad Bintang, Indra Gunawan Casnan Dani, Muhammad Rohman Djamaluddin, Agus Satya Edwin Aldrin Fauzan Ali Rasyid Hana Astria Nur Handayani, Sri Hardman Budiardjo, Hardman Harmoko Harmoko, Harmoko HERMAWAN I Nyoman Darmadha Irsyad Izky Putri Ramadhani Jaya, Romidi Saputra Juhardi, Ujang Kusnanto, R. Angga Bagus Lestari, Lety marhalim, marhalim Muhammad Haritsah Amrullah Nugraha, Fadhil Adi Nurhaida Nadila Oman Hadiana Presetyo, Ridwan Eko Pristiansyah, Pristiansyah Pujiati Utami Raja Adri Satriawan Surya Ria Hendriani Sri Wahyuni Suriyadi, Suriyadi Surya Ade Saputera Suseni, Komang Ayu Tri Joko Waluyo Wahyuni, Wenni Winda Kustiawan Witriyono, Harry Yuan, Dhika