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FAKTOR-FAKTOR YANG MEMPENGARUHI STATUS GIZI BALITA DI WILAYAH KERJA PUSKESMAS  MUARA BATU KECAMATAN MUARA BATU KABUPATEN ACEH UTARA Munika Aruna; Cut Sriyanti; Aida Fitriani; Erlina Erlina; Hendrika Wijaya Kartini Putri
Jurnal Intelek Insan Cendikia Vol. 3 No. 1 (2026): JANUARI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Background back : In general problem nutrition Still experience improvement from year to year . Nutrition bad is reason death highest children in the country develop . Approximately 870 million people out of 7.1 billion resident world or 1 of eight residents​ world suffer nutrition bad And part big live in the country develop . Objective Research : Objectives study This that is For know factors that influence nutritional status toddlers in the Work Area Community Health Center Estuary Rock Subdistrict Estuary Rock North Aceh Regency in 2025. Method Research : Design research used​ is study cross-sectional analysis. Population in study This that is mother who has toddler a number of 1,792 people . Sample taken with random sampling technique of 95 respondents . Results Research : Based on results study show that majority respondents own knowledge less (38.9 % ), income family majority below the UMP (72.6%), the majority No give immunization complete (82.1%), majority No provide breast milk exclusive (82.1%) and nutritional status in category good /normal (87.4%). From the results test Chi-square show p -value ( 0.025 ), while For variables attitude show p -value (0.006), immunization status variable show p -value (0.224), and variables breastfeeding shows​ p -value (0.000). Conclusion : From the results study can concluded There is influence knowledge on nutritional status toddler p -value (0.025), there is influence attitude on nutritional status toddler p -value (0.006), no There is influence of immunization status on nutritional status toddler p -value (0.224), and There is influence breastfeeding on nutritional status​ toddler p -value (0.000). Suggestion: Share respondents Can become material input as well as material evaluation about nutritional status toddlers . Keywords : Knowledge , Income , Immunization Status , History Breastfeeding , Nutritional Status Toddler  
The Effect of Capital Structure and Growth on Firm Value with Dividend Policy as a Moderating Variable in FBM KLCI Companies Listed on Bursa Malaysia for the Period 2019–2023 Mellinda Sri Wardani; Erlina Erlina; Ibnu Austrindanney Sina Azhar
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1000

Abstract

The purpose of this research is to examine and ascertain how capital structure and growth affect company value in FBM KLCI businesses listed on Bursa Malaysia between 2019 and 2023, dividend policy being used as a moderating factor. The study's sample consists of 16 FBM KLCI firms that were listed on Bursa Malaysia between 2019 and 2023. The secondary data utilized was gathered from Bursa Malaysia's website and financial statement documentation studies. Descriptive analysis, panel data regression analysis, MRA, traditional assumption testing, and hypothesis testing are among the data analysis methods used. Eviews Version 13 was used to process the data for this investigation. According to the study's findings, for the 2019–2023 timeframe, capital structure significantly and favorably affects company value in FBM KLCI businesses listed on Bursa Malaysia. In these businesses, growth has no bearing on firm value. In FBM KLCI businesses listed on Bursa Malaysia for the 2019–2023 timeframe, both the correlation between capital structure and company value and the effect of growth on firm value are unaffected by dividend policy.
The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024 Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1093

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports. Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.
Co-Authors AA Sudharmawan, AA Ade Isyana Hairunnisa Aditya, Viqri Agus Pahrudin Ahmad Aulia Dalimunthe Ahmad Perdana Indra Aida Fitriani, Aida Alwy Arifin Amlys Syahputra Silalahi Andi Ummu Salamah Arlan Prabowo Asfriyati ,MKes Aulia Azka Azhar Maksum Claudia Yunierta Tambunan Cut Sriyanti Dalimunthe, Ritha F. DESI APRIANI, DESI Devo Ferin Alfarizi Dewi Angraini Diantari, Retno Aita Djufri Djufri DODDY Doddy Domingos Soares Elfia Riandani Elly Rosmaini Fachrul Ghazi Fahmi Natigor Nasution Fera Apriliani* Hairida Hairida Hasanuddin Hasanuddin Hendra Hendra Hendrika Wijaya Kartini Putri Henry Rani Sitepu Heriansah ramanali Husna Amalya Melati Husnaini Rahmi Arrumi Ibnu Austrindanney Sina Azhar Ida Lestari Ida Rosmalina Idhar Yahya Indinastin Indinastin Ira Lestari Ira Puspitawati Iskandar Muda Ito Riris Immasari Juli Ana Julyanto Julyanto Jumadil Saputra Jumiati Jumiati Keulana Erwin Khairah Amalia Fachrudin Khusnul Khatimah Kismiadi Kismiadi Leo Francisco Lilis Suriyani Lina Suherty M. Hadin Muhjad Maria Ulfah Marni Marni Masriani . Masriani Masriani Maulana Maulana Mellinda Sri Wardani Miftahur Rachman Moch. Dzulkirom AR Muhammad Akmansyah Muhammad Haykal Munika Aruna Munir Munir Nurul Ainun Marfuah Nurullah nurullah Olive Beckam Olivia Rahayu Pratiwi Herowati R.M. Sheridan Abdalla Rahma Amir Rahmad Ziady Rahmat Rasmawan Ramli Gadeng Rico Nur Ilham Riswan Hadi Kusuma Risya Sasri Rody Putra Sartika Rujiman Rujiman Saferius Ndruru Shiffa Febyarandika Shalichaty Siagian, Nalom Sirojuzilam Hasyim Siti Aminah Dina Sinulingga Siti Khatimah Soetjipto Suwono Sri Dewi Rahayu Jamack Subadi Yono Sugianto Sugianto Supri Yadi Supuan Sultan Al Alif Suwardi Lubis Syarif Hidayat Tan, Winsherly Tarmizi Tarmizi Tasdik Darmana Titi Ratnasari Tiya Ruslina Putri Tomo Djudin Tya Daniela Usi Sukorini Wahyu Dwi Saksono Wahyuddin Wenseslaus Harley Hardiwinata Willy Sandhika Windarwati Windarwati Yandi Yandi Zul Azmi Zulherman Idris