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All Journal Krisna: Kumpulan Riset Akuntansi Infestasi Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Review of Islamic Economics and Finance Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Operations Management and Information System Studies Jurnal Nusantara Mengabdi Jurnal Yudistira Cendikia Pendidikan Jurnal Riset Sosial Humaniora dan Pendidikan
Annisa Rahman
Fakultas Ekonomi Universitas Andalas, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Keefektifan Layanan Konseling Kelompok untuk Meningkatkan Kepercayaan Diri Siswa Nurul Alifah; Oktavia Utami Ramadhani; Annisa Rahman; Shinta Nurhaliza; Ratna Sari Dewi
Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa Vol. 3 No. 2 (2025): Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/yudistira.v3i2.1775

Abstract

Self-confidence is a crucial aspect of student development and academic success. However, many students still struggle with low self-confidence. This article reviews the effectiveness of group counseling through a literature review of 22 journals (2013–2025). Findings show that group counseling effectively enhances self-confidence across various educational levels. Techniques used include REBT, bibliocounseling, self-instruction, and role play. Success also depends on the stages of implementation. Group counseling provides a reflective and supportive space, making it a suitable intervention strategy in guidance and counseling programs.
Peningkatan Efektivitas Bimbingan dan Konseling Melalui Konseling Ranah Afektif Argina Farenta; Novi Fayza Widi Putantri; Annisa Rahman; Denisa Septiani; Minarsi Minarsi
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 3 No. 6 (2025): November: RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/risoma.v3i6.1303

Abstract

This article discusses the importance of learning evaluation, particularly in the affective domain, which not only functions as a measurement of learning outcomes but also makes a significant contribution to Guidance and Counseling (GC) services in schools. The affective domain, which encompasses students’ attitudes, values, motivation, and character, plays a major role in shaping their social and personal behavior. This study employs a literature review method by examining articles, journals, and national conference proceedings published between 2016–2025 that are relevant to affective evaluation and its implications for GC services. The findings show that affective evaluation can provide objective data regarding the development of students’ attitudes, which is highly useful for school counselors in designing appropriate counseling programs. In addition, the development of valid and reliable assessment instruments, along with the use of digital technology, has been proven to improve the effectiveness of evaluation while also supporting more accurate diagnoses of students’ problems. Therefore, collaboration between subject teachers and school counselors is key to optimizing the use of evaluation results in supporting students’ comprehensive development.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI Fajri Yudha; Annisaa Rahman
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.251-262

Abstract

This research aims to test and analyze the influence of ESG disclosure both in aggregate and the influence of partial ESG components consisting of environmental, social and corporate governance disclosures on investment efficiency in companies listed on the IDX for the 2017-2021 period. Data collection in this research used the documentation method. This research uses purposive sampling as a sampling method with a total sample of 210 companies listed on the IDX. The results of this study show that aggregate ESG disclosure has a positive effect on investment efficiency. Meanwhile, partial ESG disclosure has no influence on investment efficiency. The findings of this research provide important awareness to companies regarding the benefits of carrying out comprehensive ESG disclosures.
Analisis Sosiometri dalam Menggambarkan Dinamika Hubungan Sosial Mahasiswa Bimbingan dan Konseling di Universitas Sriwijaya Argina Farenta; Annisa Rahman; Denisa Septiani; Mutia Najwa Khairunnisa; Novi Fayza Widi Putantri; Oktavia Utami Ramdhani; Okti Pravitasari; Sigit Dwi Sucipto
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 4 No. 3 (2026): Mei: RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/risoma.v4i3.1691

Abstract

This study aims to describe the dynamics of students’ social relationships using sociometric techniques within the context of guidance and counseling services. Social relationships are an essential aspect of individual development, particularly for guidance and counseling students who are expected to possess strong interpersonal skills as future counselors. This research employed a descriptive quantitative approach using a sociometric questionnaire covering aspects of collaborative learning, group work, understanding difficult materials, and emotional support. The participants consisted of 21 students from the Guidance and Counseling study program, selected using a total sampling technique. The data were analyzed using frequency distribution of peer selection and presented in the form of a sociometric matrix and sociogram to facilitate the interpretation of social interaction patterns within the group. The findings revealed that social relationships were not evenly distributed but tended to be concentrated on certain individuals. Some students demonstrated high levels of selection, indicating their role as central figures in both academic and emotional interactions, while others showed low levels of selection, suggesting potential social isolation. These findings indicate that group dynamics are influenced by social skills, academic competence, and individual empathy. Therefore, guidance and counseling services play a crucial role in improving the quality of students’ social interactions through appropriate interventions, such as group guidance and social skills training. This study is expected to serve as a foundation for developing more effective and inclusive guidance and counseling services.
The Effect of Business Strategies and Financial Reporting Irregularities On Audit Rahman, Annisaa; Zakary, Judith; Rahayu, Rita
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.997

Abstract

This research aims to examine and analyze the effect of business strategy and financial reporting irregularities on audit fees. Business strategy is measured by six comprehensive sizes: research and development ratios, employee ratios, revenue changes, sales load ratios, employee turnover ratios, and capital intensity. Financial reporting irregularities are measured by the indication of deviation of financial statements, and the audit fee is measured by the company's logarithmic number of audit fees. Sample selection using purposive sampling method and selected 314 companies that meet the criteria for this study. The research was conducted from 2017-to 2019. The results of this study indicate that financial reporting irregularities and business strategy have a significant effect on audit fees. In summary, the results of this study support the view that the company's financial information and the complexity of the business represented in the company's business strategy are essential considerations for auditors in setting audit fees. The research findings prove that a business strategy that represents the complexity of the company's business and indications of financial statement irregularities will affect the cost of external auditors. In general, this research has implications that management policies and actions will have an impact not only on operational costs, but also on agency costs. Minimizing irregularities financial statements will reduce the costs borne by the company. Therefore, shareholders must monitor the policies and actions taken by the company. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi bisnis dan penyimpangan pelaporan keuangan terhadap fee audit. Strategi bisnis diukur dengan enam ukuran komprehensif: rasio penelitian dan pengembangan, rasio karyawan, perubahan pendapatan, rasio beban penjualan, rasio perputaran karyawan, dan intensitas modal. Penyimpangan pelaporan keuangan diukur dengan indikasi penyimpangan laporan keuangan, dan fee audit diukur dengan jumlah logaritma fee audit perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan terpilih 314 perusahaan yang memenuhi kriteria penelitian ini. Penelitian ini dilakukan dari tahun 2017 hingga 2019. Hasil dari penelitian ini menunjukkan bahwa penyimpangan pelaporan keuangan dan strategi bisnis berpengaruh signifikan terhadap fee audit. Secara ringkas, hasil penelitian ini mendukung pandangan bahwa informasi keuangan perusahaan dan kompleksitas bisnis yang direpresentasikan dalam strategi bisnis perusahaan merupakan pertimbangan penting bagi auditor dalam menetapkan fee audit. Temuan penelitian membuktikan bahwa strategi bisnis yang merepresentasikan kompleksitas bisnis perusahaan dan indikasi penyimpangan laporan keuangan akan mempengaruhi biaya auditor eksternal. Perusahaan sebaiknya meminimalisir kesalahan atau penyimpangan dalam laporan keuangan, agar tidak berdampak pada peningkatan fee audit. Secara umum, penelitian ini berimplikasi bahwa kebijakan dan tindakan manajemen akan berdampak tidak hanya pada biaya operasional, tetapi juga pada biaya keagenan. Meminimalkan penyimpangan laporan keuangan akan mengurangi biaya yang ditanggung perusahaan. Oleh karena itu, pemegang saham harus memantau kebijakan dan tindakan yang diambil oleh perusahaan.
Strategi Bisnis, Manajemen Laba, dan Keterbacaan Informasi Naratif Laporan Tahunan Rahman, Annisaa; EDT, Risa Wahyuni
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.208 KB) | DOI: 10.20961/jab.v20i1.489

Abstract

This study aims to examine the effect of business strategy and earnings management on the readability of narrative information in the annual report. This research was conducted at publicly listed companies in Indonesia in 2015 to 2017, with a total sample of 495 firm-years. The results of this study prove that the company's business strategy has an association with the readability of narrative information on a compa-ny's annual report. However, there is no evidence that the level of readability of the annual report's narrative information is related to earnings management by the company. In summary, it can be concluded that the level of readability of the narra-tive information on a company's annual report tends to be driven because of the company's business characteristics, not because of the opportunistic motives of man-agement.Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis dan manajemen laba terhadap keterbacaan informasi naratif laporan tahunan. Penelitian ini dil-akukan pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan 2017, dengan total sampel sebanyak 495 perusahaan-tahun.. Hasil penelitian ini membuktikan bahwa strategi bisnis perusahaan memiliki pengaruh terhadap keterbacaan informasi naratif laporan keuangan. Namun, tidak ditemukan bukti bahwa tingkat keterbacaan informasi naratif laporan tahunan berkaitan dengan manajemen laba yang dilakukan oleh perusahaan. Secara ringkas dapat disimpulkan bahwa tingkat keterbacaan pengungkapan informasi naratif laporan tahunan perusahaan cenderung didorong karena karakteristik bisnis perus-ahaan, bukan karena motif oportunistik manajemen.
Co-Authors Abd. Rasyid Syamsuri Abshari, Firhan Razki Adinda Ikhlashul Refa Ahmand Nadhirin Amsal Djunid Amy Fontanella Anggi Saputra Anggraeni, Dian Yuni Aprayuda, Riyadi Areta Xaviera Argina Farenta Atika Gando Suri Atika Gando Suri Defriko Gusma Putra Denisa Septiani Denny Yohana Deny Yohana Dhiya Durotul Nasha Dina Puspita Sari Elsa Fitri Utami Elvira Luthan Fajri Yudha Fajri Yudha Fery Adrianus Husna Roza Hutagaol-Martowidjojo, Yanthi Iftikar Arif Yuri Iqbal Ilhamsyah Akmal Iqbal Sidiq Rabbani Minarsi Minarsi Mutia Najwa Khairunnisa Novi Fayza Widi Putantri Nurul Alifah Oktavia Utami Ramadhani Oktavia Utami Ramdhani Okti Pravitasari Rahayu, Rita Rahmat Febrianto Ramadhani Chandra Ratna Sari Dewi Ratnawati Rafles Rayna Kartika, Rayna Rinaldi Munaf RISA WAHYUNI EDT Salsabila Tizmi Salsabila Tizmi Shinta Nurhaliza Shyntia Alvenia Sigit Dwi Sucipto Siti Naziyatul Ulfa Siti Sarah Asy-syifa Suci Fitriamiranti Syahril Ali Taufik Hidayat Verni Juita Yafez Rahmentio Yosi Yulivia Yusak Maryunianta Zakary, Judith