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Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022 Pratama, Andino; Yuniarti, Rina; Junaidi, Ahmad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2206

Abstract

The aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022.
Effect of Education Level, Personal Income, and Accessibility of Banking Services on Personal Financial Management among Working Women in West Java Ode, Haruni; Junaidi, Ahmad; Wahyuningsih, Sri; Saparman, Saparman
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.984

Abstract

This quantitative study examines the influence of education level, personal income, and accessibility of banking services on personal financial management practices among working women in West Java, Indonesia. Data were collected from a sample of 180 working women using structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) 3. The findings reveal significant positive relationships between education level, personal income, accessibility of banking services, and personal financial management practices. Moreover, banking services accessibility partially mediates the relationships between education level and personal financial management and between personal income and personal financial management. These results underscore the importance of financial literacy, economic empowerment, and access to formal financial services in fostering financial well-being among working women in West Java. The study contributes to a deeper understanding of the socio-economic factors influencing personal financial management and informs evidence-based interventions to promote financial inclusion and gender equity in the region.
Pengenalan Konsep Dan Pola Lesson Study For Learning Community (LSLC) Untuk Peningkatan Kompetensi Pedagogis Dosen Politeknik Pariwisata Lombok Sujana, I Made; Farmasari, Santi; Saputra, Agus; Junaidi, Ahmad; Munandar, La Ode Alfin H.
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 4 (2023): Oktober-Desember 2023
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i4.6495

Abstract

Professional development dosen dalam bidang pembelajaran sangat urgen dilakukan. Dengan input dosen yang berasal dari pendidikan dan non-kependidikan, lembaga harus memikirkan pola pimbinaan dosen-dosen yang baru direkrut untuk memberikan bekal dan pengembangan komptensi pedagogis dalam pembelajaran orang dewasa. Saat ini pembinaan pengembangan kompetensi pedagogis dosen sangat minim dilakukan. PEKERTI dan Applied Approach yang selama ini dilakukan belum memberikan bekal memadai bagi dosen untuk menjalankan dharma pendidikan mengingat kuota setiap tahunnya sangat terbatas serta penekanan lebih kepada pengambangan RPS (Pekerti) dan Buku Ajar (AA).Kegiatan ini menawarkan akselari peningkatan kompetensi pedagogis melalui program studi dengan menerapkan Pola Lesson Studi for Learning Community (LSLC), yaitu model pengembangan profesionalisme guru secara kolaboratif dengan melaksanakan PLAN, DO, SEE, dan REDESIGN secara bersama-sama. Kegiatan ini bertujuan untuk meningkatkan kompetensi pedagogis dosen-dosen Politektik Pariwisata Praya Lombok Tengah dengan Pola LSLC. Khalayak sasaran dari program ini adalah 10 dosen-dosen junior dan didampingi oleh dosen-dosen senior dari program studi yang memiliki pengalaman LSLC. Kegiatan dilaksanakan dengan memperkenalkan konsep LSLC yang meliputi 4 (empat) tahapan yaitu perencanaan bersama (PLAN), buka kelas (DO), refleksi (SEE), dan perancangan ulang (REDESIGN).
Business Innovation for SMEs and Community Empowerment: Strategies to Enhance Income and Quality of Life Arjang; Junaidi, Ahmad; Choerudin, Achmad
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 1 No 2 (2024): May 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v1i2.183

Abstract

Small and Medium Enterprises (SMEs) play a crucial role in a country's economy. In the era of globalization and digitalization, SMEs need to innovate to remain competitive. This is because SMEs often face various challenges that hinder their business growth and sustainability. This research aims to explore business innovation strategies that can be applied by SMEs and how community empowerment can support the increase of income and quality of life. This research is a literature review with a qualitative approach and descriptive analysis. Descriptive analysis is used to describe and summarize findings from articles collected from Google Scholar for the period 2001-2024. The results of the study indicate that in the constantly changing economic dynamics, business innovation is key to the sustainability and advancement of SMEs. Although SMEs play a vital role in the economy, they often face challenges such as limited resources, access to capital, and lack of awareness of the importance of innovation in facing increasingly fierce global competition. To address these challenges, community empowerment and business innovation development become essential strategies. Therefore, recommendations from this study include enhancing community empowerment through training, education, and access to resources to create an environment that supports SME growth and leveraging ICT to improve operational efficiency and expand SME market reach.
The Effect of International Accounting Standards Implementation, Accountant Training, and Audit Quality on the Reliability of Financial Statements in Public Companies in Indonesia Judijanto, Loso; Junaidi, Ahmad
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1435

Abstract

This study examines the impact of International Accounting Standards (IAS) implementation, accountant training, and audit quality on the reliability of financial statements in public companies in Indonesia. A quantitative approach was employed, with data collected from 152 companies using structured questionnaires based on a Likert scale (1–5). Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results indicate that all three independent variables significantly and positively influence financial statement reliability, with audit quality having the strongest impact, followed by IAS implementation and accountant training. Collectively, these factors explain 71.2% of the variance in financial statement reliability, underscoring their importance in improving transparency and accuracy in financial reporting. The findings highlight the need for a holistic approach to enhance financial reporting practices through regulatory compliance, professional training, and high-quality audits.
Students’ Anxiety in Learning Englih (A Case Study at Eleventh Grade of SMK Al Istiqomah NW Mamben Baru) Rifqi, Moh.; Nawawi; Junaidi, Ahmad; Ahmadi, Nur
Journal of English Education Forum (JEEF) Vol. 4 No. 1 (2024): JAN-MAR 2024
Publisher : Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jeef.v4i1.589

Abstract

This study aims to investigate types of anxiety experienced by the students in learning English and factors that contribute to students' anxiety in learning English in the Eleventh grade of SMK Al Istiqomah NW Mamben Baru. This is a qualitative descriptive research with a case study. The study was employed through observations, interviews, and documentation in data collecting. The data was analyzed through descriptive analysis. The result of the research showed that there were two types of anxiety were experienced by the students of Eleventh grade of SMK Al Istiqomah NW Mamben Baru in learning English, that were state anxiety and state anxiety. In term of causes there were three causes that contribute to students’ anxiety in learning English; firstly, was communication apprehension. Secondly was fear of negative evaluation. Thirdly is lack of vocabulary and grammar.
Students’ Perception in Listening Skill Learning by Watching English Vtubers on Youtube at SMAN 3 Mataram Adiyatma, Dodit; I Made Sujana; Junaidi, Ahmad
Journal of English Education Forum (JEEF) Vol. 4 No. 2 (2024): APR-JUN 2024
Publisher : Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jeef.v4i2.649

Abstract

This study aims to perceive the benefits and the challenges of watching English VTubers on YouTube to one’s listening skills through the perception of the 12th grade students of SMAN 3 Mataram as it is the largest youngest audience of English VTubers. The subjects of the study were the 12th grade students of SMAN 3 Mataram which consists of 6 students in total who had been observed to have ample knowledge about English VTuber to gain the most accurate and reliable data. The data of the participants were collected through the use of questionnaires as the first data, interviews as the second data, and observation as the supporting data to add more credibility for the previous 2 techniques before being processed through the use of several data analysis techniques starting from trimming, coding, tabulation, and cross-case analysis. The cross-case analysis, being the final data analysis technique to be done, is the most important technique as the data from both the questionnaires and interviews will be compared to each other to gain the final results and conclusions of the study. Through the analysis, it was confirmed that according to the perception of the participants, there exist several benefits of watching English VTubers on YouTube to one’s listening skills as well as several challenges that exist to hinder the process.
THE ROLE OF INTERPERSONAL COMMUNICATION IN BUILDING LEADERSHIP THAT POSITIVELY IMPACTS BUSINESS PERFORMANCE IN THE ENTREPRENEURIAL CONTEXT Kusbandono, Danu; Az Zaakiyyah, Hizbul Khootimah; Junaidi, Ahmad
Technopreneurship and Educational Development Review (TENDER) Vol 1 No 2 (2024): June 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tender.v1i2.187

Abstract

Leadership is a key determinant of business success or failure, particularly in the context of entrepreneurship. Effective leaders can steer vision, inspire teams, and navigate challenges faced by new ventures. This research explores the role of interpersonal communication in cultivating leadership that positively impacts business performance, specifically within entrepreneurial contexts. The research methodology employed is a literature review using qualitative approaches and descriptive analysis. Google Scholar serves as the primary source for data retrieval spanning from 2017 to 2024. Findings indicate that interpersonal communication plays a crucial role in shaping effective leadership in dynamic and evolving entrepreneurial contexts. By fostering strong relationships, inspiring corporate vision, facilitating effective coordination, and managing conflicts wisely, interpersonal communication serves not only as a tool for transmitting information but also as a foundation supporting long-term business success and growth.
A PRAGMATIC AND TEXTUAL ANALYSIS OF HUMOR IN THE CAPTION TRANSLATION OF JOHNNY ENGLISH Tebiyani, Tamara; Baharuddin, Baharuddin; Junaidi, Ahmad
JOURNAL OF LANGUAGE Vol 7, No 2: November 2025
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jol.v7i2.11995

Abstract

This study examines how captions translate humor in Johnny English, drawing on Mona Baker’s equivalence framework—particularly its textual and pragmatic dimensions. Through analysis of selected scenes, the research shows that captions convey meaning not only through linguistic transfer but also by integrating visual cues, sound effects, and comedic timing. Textual equivalence is analyzed in terms of cohesion, coherence, and dialogue sequencing, while pragmatic equivalence addresses implicit meaning, cultural references, and humor reception. The findings reveal that captioning often departs from literal translation to apply pragmatic adjustments, ensuring that irony, slapstick, and parody remain effective for target audiences. Textual strategies such as omission, condensation, and sequencing help preserve narrative flow and comedic rhythm. Overall, the study underscores captions as sites of creative negotiation between fidelity and functionality, reaffirming the relevance of Baker’s equivalence model in audiovisual translation.
Potensi Pajak Daerah Atas Objek Wisata dalam Upaya Meningkatkan Pendapatan Asli Daerah (PAD) Malang Jawa Timur Judijanto, Loso; Junaidi, Ahmad
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 02 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i02.1176

Abstract

Penelitian ini menginvestigasi potensi pajak daerah pada objek wisata di Malang, Jawa Timur, sebagai sarana untuk meningkatkan Pendapatan Asli Daerah (PAD). Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei yang diberikan kepada 170 wisatawan yang mengunjungi berbagai objek wisata di Malang. Penelitian ini menguji hubungan antara kebijakan perpajakan, perilaku wisatawan, dan PAD dengan menggunakan analisis korelasi dan regresi. Temuan ini menunjukkan adanya korelasi positif yang signifikan antara kebijakan perpajakan dan PAD, yang mengindikasikan bahwa persepsi yang baik terhadap kebijakan perpajakan berhubungan dengan tingkat pendapatan daerah yang lebih tinggi. Selain itu, pengeluaran dan kedatangan wisatawan ditemukan sebagai prediktor yang signifikan terhadap PAD, yang menekankan pentingnya pariwisata secara ekonomi dalam mendorong pembangunan daerah. Namun, pola pengeluaran tidak menunjukkan dampak yang signifikan terhadap PAD. Hasil penelitian ini menggarisbawahi pentingnya strategi perpajakan yang efektif dalam meningkatkan pendapatan dari sektor pariwisata untuk pembangunan daerah yang berkelanjutan di Malang.
Co-Authors A. A. Ngurah Gunawan Aan Zulyanto, Aan Abdul Fattah Abdul Hakam Achmad Afandi, Achmad Achmad Choerudin Adam, William Reinhard Adian Aristia Anas Adiansyah, Dicky Adiyatma, Dodit Agung Pribadhi Agustian, Anildo Aji, Susilo Aldi, Febri Ali Medi Alim, Samiun Almaududi Ausat, Abu Muna Amir Kullal, Moh. Amruddin Ananda, Rizky Andari, Rafika Andrew Aprinita Hastuti, Sesy Arfah, Hajriana Arianto, Tezar Arifuddin Arifuddin arjang Arnoldi, Dwi Artanty, Ary Artarini, Ni Putu Sita Arviany, Vivi Ashodiki, Muhammad Amru Audricson, Brainard Aulia, Shabila Ausat, Abu Muna Almaududi Az Zaakiyyah, Hizbul Khootimah Aziz, Adi Yasin Maulana Azzaakiyyah, Hizbul Khootimah Bagas, Satrio Baharuddin Baharuddin Baharuddin Bahrun, Khairul Bambang Istijono, Bambang Bayu, Septian Bernadeth, Gabriella Yosiana Bhudiawan, Michelle Angela Boyas, Jeziano Rizkita Budiarti, Resti Busriyanti Busriyanti, Busriyanti Caesar Oei Winka, Wynne Citra P, Nostalgianti Daoed, Darwizal Dedali, Shindu Hargo Deddy Junaedi Dendi, Ateri Dennis Lorens Deny Setiawan Dewa Oka Suparwata Dewi, RD. D. Lokita Pramesti diah cahyani Dian Novita Didik Nurhadi Didik Suharjito Dinullah, Aqshol Cahya Dwi Prasetya, Onky Efendi Efendi Elizabeth, Novianty Elmiana, Dewi Satria Elysia, Elysia Ernata, Yusvidha Fahmia, Nur Fahsya, Nur Kholizha Putri Andini Fari, Rinaldi Alghi Farmasari, Santi Fatimah Felicia, Yurika Ferial, Rudy Firmansyah, Sebtian Bayu Arif Fitrul Hadi, Aulia Fransisca, Emmanuela Gunawan, Deni Hadi, Antonius Prasetyo Hafiz, Muhammad Al HAJIJAH, NUR - Hajjah, Fauziah Hamidi, Wazer El Hamka, Rezky Amalia ? Hammzah, Muh Hamzah, Moh Hardi, Sanny Clarista Haris, M Haruni Ode Hasibuan, Edy Hasan Helmi, Muhammad Ilyasa Hendradinata, Hendradinata HERMANTO, EDI Hermawan, Jessica Hidayat, Imron Hidayat, Teguh Hidayat, Yudha HIDAYATI, BAITI Hiroshi Ehara I Made Sujana I MADE SUJANA . I Wayan Suadnya Ika Fitrianita Ika Permata Sari, Ika Permata Ika Yuliasari Ilmi, Aziz Rizki Miftahul Indra Gunawan Irawan Malik Ishaq, Muhammad Maulana Iskandar Lubis Islam, Maftuh Jessica Thio, Michelle Jondar, Aloysius Judijanto, Loso Junaidi Junaidi Karsim, Karsim Karyadi, Sugeng Kase, Emanuel B.S Khairudin, Imam Khatab, Umar Kholifah, Umu Khusnia, Hartin Nur khusnul khotimah Kraugusteeliana Kraugusteeliana Krishernawan, Indra Kusbandono, Danu Lail, Husnul Laili, Rani Nuzulul Lailil, Aflahkul Yaum Lestari, Fransiska Wahyu Lestari, Yuni Budi Lie, Darren Luthfie Lufthansa M A Chozin M. Khusna Amal Mahyuni Maisura Maisura Mardiana Mardiana Mardianto, Totok mariyam mariyam, mariyam Marliza Ade Fitri Marsono Maulana Sani, Maulana Maulidi, M. Harish Melani, Boniesta Zulandha Mila, Andika Nopriansyah Mochammad Yunus, Mochammad Muh. Hanif Muhaimin Muhaimin Muhamad Yusuf, SE., M.Si. Muhamad, Lili Fadli Muhammad Amin Muhammad Hasanuddin, Muhammad Muhammad Junaidi Muhammad Kurniawan Muhammad Rizki Muhammad Yusuf Muhlis Muhlis Mujiyati Mujiyati Munandar, La Ode Alfin H. Muridhin, Muridhin Mushofi, Yuskhil Muslimah, Tiara Nadine, Gabriela Nahas, Maria Pricilia Rahmawati Natalie, Fiesca nawawi Newa, Yeni nozomi, irohito Nugraha, Dwi Indra Nugraha, Johan Nuna, Elma Nailul Nur Ahmadi, Nur Nurfitri, Aulia Nurhamidah Nurhamidah Nurhamidah, N. Oktaviyani, Nadya Ayu Oktoriza, Linda Ayu Patricia, Theresa Pawitra, Paulus Rah Adi Pedi Riswandi, Pedi Permana, Riko Mersandro Pertiwi, Junita Eka Pratama, Andino Pratama, Risco Arief Pratiwi, Anggi Julia Pratiwi, Dinal Eka Prawiro, Radius Prima Retno Wikandari Puspitafuri, Cindy Putera, Lalu Jaswadi Putra, Bagas Adi Putri, Mulya Rizki Rahman, Dinda Aulia Ramadhani, Safrina Ramdhana, Rickadesti Ramli, Muh. Ranidiah, Furqonti Ratna D, Brillian Septi Ega Rhamadana, Vebryan Rifqi, Moh. Rilasti, Fifi Rina Yuniarti, Rina Ririn Harini Risnawati Riyayanatasya, Yy Wima Rizal, Moh Rizqiani, Annisa Isdiana Rohmah, Laila Nur Rosalia, Olyvia Rubbi Kurniawan Rukin, Rukin S. Sumihatul Ummah MS, S. Sumihatul Ummah Safar, Muh Safira, Adinda Safitri, Lia Safitri, Marlia Hartati Safrudin, Andy Latif Sampe, Febriani Sandra, Sandra Febi Rosa Saparman, Saparman Saputra, Agus saputra, Dimas Ariya Sari, Fransiska Novita Sari, Mike Nurmalia Sari, Monica Ganti Sari, Ridha Sasih Gunalan Sentosa, Rio Bayu Seprianto, Dicky septiadi, Yulius wahyu Setianto, Diki Putra Setiawan, Elfa Setyanoor, Erwan Setyawan, Trinovandhi Sholihah, Zhafirah Siminto Sintia, Sintia Siti Maysarah Soegeng Witjahjo Sri Wahyuningsih Sriwahyuni, Mirra ST, Agus Sugiarto, Hendro Suherlan Suherlan Suherlan, Suherlan Sujudi, Muhammad Sukmawati, Sonia Sulaeman, Moh. Muklis Sumarlan, Ahmad Sunarmin Sundari, Ella Suparjo Suparjo - Surbakti, Manuel Aristo Suryana, Didi Susiani, Dina Sutrisno, Sutrisno Syahputra, Ronaldo Syaifurahman, Budi Syamsul Rizal Syofrin, Nadila Deryza Syukur, Masril Tan Jaya, Thalia Tandirau, Aprilyyani Taufikurrahman Taufikurrahman Tebiyani, Tamara Tesalonika, Marcela Thohir, Lalu Tobari . Tri Yusnanto Triyugo Winarko, Triyugo Tulloh, Syarif Hidayah tuswoyo tuswoyo, tuswoyo Tuwoso Ubaidillah Ubaidillah Udin, Udin Urbac, Meilani Wadisman, Cendra Waeno, Muhammadaree Wardana, Lalu Ali Widagdo, Tri Wilza, Romi Winarno Winarno Windriyani, Shinta Masitho Wisandra, Ade Wisnujatia, Nugrahini Susantinah Yahya, Alfian Yanti, Jumianis Yulanda Trisula Sidarta Yohanes Yulianingsih Yuniarti, Nensi Zahara, Baiq Ane Balqis Zaini, Zaman Zamzam, Ahmad Zavista, Rulia Hakiki Zuhdiyah Matienatul Iemaaniah