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All Journal International Journal of Electrical and Computer Engineering Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Cakrawala Kependidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Gorga : Jurnal Seni Rupa Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Medula JDM (Jurnal Dinamika Manajemen) Harmonia: Journal of Research and Education Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Global Review of Islamic Economics and Business The Journal of Educational Development E-Structural Pendas : Jurnah Ilmiah Pendidikan Dasar Eduscience : Jurnal Ilmu Pendidikan CYCLOTRON JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Ta'dibuna: Jurnal Pendidikan Islam Jurnal Medika Malahayati Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL EDUCAZIONE : Jurnal Pendidikan, Pembelajaran dan Bimbingan dan konseling Journal of English Language and Pedagogy JURNAL PENELITIAN PERAWAT PROFESIONAL The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Journal of Telenursing (JOTING) Jurnal Peduli Masyarakat Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Health Care : Jurnal Kesehatan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Informatics, Information System, Software Engineering and Applications (INISTA) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan LOSARI: Jurnal Pengabdian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Narra J Bulletin of Community Engagement Jurnal Kajian Pembelajaran dan Keilmuan Komunika: Jurnal Dakwah dan Komunikasi Journal Of Human And Education (JAHE) el-Buhuth: Borneo Journal of Islamic Studies Progressive of Cognitive and Ability Proceeding ISETH (International Summit on Science, Technology, and Humanity) Islam Realitas: Journal of Islamic and Social Studies Jurnal Basicedu Journal of Educational and Cultural Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) SATUKATA: Jurnal Sains, Teknik, dan Studi Kemasyarakatan The Journal of Society Medicine (JSOCMED) Journal of English in Academic and Professional Communication TEFLICS BULLET : Jurnal Multidisiplin Ilmu Jurnal Edukasi Cantata Deo: Jurnal Musik dan Seni Cendikia Pendidikan Causa: Jurnal Hukum dan Kewarganegaraan Tashdiq: Jurnal Kajian Agama dan Dakwah TACET Jurnal Pendidikan dan Kajian Seni Umpak : Jurnal Arsitektur dan Lingkungan Binaan Linguapedia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Pendidikan & Pengajaran Jurnal Terapan Pendidikan Dasar dan Menengah Proceeding Of International Conference On Education, Society And Humanity Dimas Canthing
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PENGARUH MANAJEMEN LABA DAN EFISIENSI MANAJEMEN KAS TERHADAP PERFORMANCE PERUSAHAAN DENGAN MODERASI CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di BEI Tahun 2018-2022) Vincentia Adhelia Putri Cantika; Imam Ghozali
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research explores how earnings management both accrual-based (AEM) and real-based (REM) along with cash management efficiency, influences a company’s financial performance. It also examines the moderating role of Corporate Social Responsibility (CSR) in these relationships. The study employs secondary data sourced from financial and sustainability reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The analysis was conducted using panel data regression with a fixed effects model. The results indicate that AEM positively contributes to financial performance, while REM exerts a negative impact. Efficient cash management also shows a influence on financial performance. Moreover, CSR is found to moderate these effects, strengthening beneficial relationships and buffering adverse ones. This study adds value to the existing literature by addressing CSR’s role in financial governance and offers practical insight for corporate stakeholders, including managers, regulators, and investors, to enhance sustainable financial performance.
The Role of Profitability in Moderating the Relationship Between Liquidity and Leverage on Financial Distress in Indonesian Kholis, Nur; Ghozali, Imam
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The purpose of this study is to determine the effect of liquidity and leverage on financial distress, with profitability as a moderating variable. This research uses a quantitative descriptive research approach, and the panel data analysis method uses Eviews 10. The research population is all delisted companies listed on the Indonesia Stock Exchange in the period 2010-2020. The sample was determined based on the purposive sampling method, resulting in a sample of 30 companies. The results showed that liquidity partially not affected financial distress, leverage affected financial distress, profitability was not able to moderate the effect of liquidity on financial distress, and profitability strengthens the effect of leverage on financial distress.
PENINGKATAN HASIL BELAJAR IPAS MELALUI METODE PEMBELAJARAN BERBASIS SIMULASI PADA MURID KELAS V SD NEGERI 03 PONTIANAK KOTA Imaculata Kiding, Theresa; Trigasari, Salamah; Hidayanah, Fesa; Nurrahim, Cantika; Sholihah, Dzakiyyah; Triwiro S, Paskalis; Ghozali, Imam
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Verified
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.58378

Abstract

This classroom action research was motivated by the low IPAS learning outcomes of fifth-grade students at SD Negeri 03 in Pontianak Kota, which were caused by the predominance of conventional, teacher-centered instruction. This study aimed to improve students’ IPAS learning outcomes through the implementation of a simulation-based Problem-Based Learning (PBL) model. The research method used was collaborative Classroom Action Research (CAR) based on the Kemmis & McTaggart model, conducted in two cycles. The research subjects consisted of 29 students. Data were collected using test techniques (multiple-choice evaluation questions) and non-test techniques (observation sheets), then analyzed using quantitative and qualitative descriptive methods. The results showed that in the pre-cycle phase, the class average was only 67.24, with a classical mastery rate of 37.93% (11 students achieved mastery). After implementing the intervention in Cycle I, the class average increased to 76.38 with a classical mastery rate of 68.97% (20 students met the criteria) and an N-Gain value of 0.28 (low category). In Cycle II, there was a significant jump in results, with the class average reaching 85.17, the percentage of students meeting the standard reaching 89.66% (26 students met the standard), and the N-Gain value rising to 0.37 (moderate category). Cumulatively, the improvement from the pre-cycle to Cycle II resulted in a total N-Gain index of 0.55 (moderate category). The success indicator targets were optimally met, leading to the conclusion that the implementation of a simulation-based PBL model is effective in improving elementary school students’ IPAS learning outcomes.
The Moderating Role of Profitability in The Relationship Liquidity and Leverage on Financial Distress in Islamic Banking Nur Kholis; Imam Ghozali; Puji Harto
Global Review of Islamic Economics and Business Vol. 13 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.132-05

Abstract

The purpose of this study is to examine the role of profitability in moderating the relationship between liquidity and leverage on financial distress in Islamic banking. This study uses a quantitative descriptive approach, and the panel data analysis method is implemented using E-views 12. The sample Islamic banking companies listed on The Financial Services Authority (OJK) for a period of four years, namely the 2021-2024 period. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. The results showed that the liquidity ratio does not have a significant effect on financial distress, while leverage has a significant effect on financial distress. Profitability is unable to moderate the relationship between the liquidity ratio and financial distress, but profitability is able to moderate the relationship between leverage and financial distress. The implications of this study help to understand the development and performance of the companies studied and can be used as input and consideration for companies in taking steps to prevent bankruptcy.
Co-Authors . Aziza . Sandi . Soginem . Sunarni . Winarti Adani, Muhammad Naufal Dzaki Adelia Calosa, Flora Adelina Rizky Shafira Aditya, Mega Cantik Putri Adiyat Imaduddin Agung Waluyo agus budiotomo Agus Purwanto AGUS PURWANTO Agus Wartiningsih Agustinusa, Agustinusa ahlam rusdhy, tomy Aini, Nisrina Huwaida Qurrottu` Akbar Adelio Hasiholan Akhmad Haries Aldo Putra Utama Alfi Rosa Mustika Alfiano, Ahmad Rifqy Alfitri Alfitri Alifiah, Vina ALINE RIZKY OKTAVIARI SATRIANINGSIH Allenidekania Allenidekania amalia, silvina Amaludin, Mochamad Amie Kusumawardhani, Amie Amriani Amir Ana Wati, Seftin Fitri Ananda Laksmita Dewi Andre Falendro Angestie, Aneta Yoshinta Anggraeni, Novi Fitria Nur Anggy Marta Purnama Sari Annisa Amalia Annisa Widya Tsuraya Anugrahwan, David Arbilianto, Arbilianto Ardhian Rafi’i, Reyes Ardiansyah, Rikky arpian frihady Arsyad Suryo Wibowo Arumraksmi, Gisa Asfar Muniir, Asfar Asfar Munir Aulia Rahma Annisa Auliarahma, Anindya Ayu Assyifa Hamka Dinata Bahtiarga, Defrin Bana, Elan Levita Bani Miftah Rafi Basya, Dihliza Betta Maulyda Kusumaning Putri Bisri Mustofa bonita, vina Br Sembiring, Maria Berenaita Budhi, Widodo Cahyani, Maghfira Aulia Cantrik Putri Aditya, Mega Chairul Huda Christanto Syam Christiana Kurniasari Cintya Trisanty Damayanti, Elok Darmawan Citrajaya Darmawan, Muhammad Rizki Davin Hansel Chaindrakarsa Desti Kurnia Utami Devi Anisa Latifa, Devi Anisa Devi Intan Satyaningrum Dewi Gayatri Dhameria, Vita Dhanendra Ganang W Diecky Kurniawan Dipa Radipa Djau, Nurmila Sari Djau, Nurmilasari Dwi Agustina, Rista DWI CAHYONO Dwi Oktariani Dwi Satriyo Adi Nugroho Dwi Utami, Hendrika Dwisetia Poerwono Eben Ezer Efendi, Nursal Eli Amaliyah Ella, Serafina Enggar Adityamurti Erle Daffa Abhirama Ernawati, Eka Ersa Sabila Putri Pratama FAISAL Faisal Faisal Faiz Nadir Roidatul Jannah Falendro, Andre Farah Nofri Pudjianti Fauzi, Fatih Al Felicia Marsha Ferrel Aristo Putro Fidanza, Muhammad Giliyen fikri hidayat, muhammad Firlyandita, Marsyanda Firmansyah, Vernando Hian Fitriyah Fitriyah Gary J Linnegar Gracea Allesandra Vinidita Grandena, Egi Putri Hadi, Fauziyyah Hamdi, Tasrif Hamida, Mimi Handayani, Rr. 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