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Good Corporate Governance and Financial Performance: Does Leverage Matter? Kholilah, Kholilah; Solikhah, Ramadhina Nur
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.5005

Abstract

This study aims to determine the effect of Good Corporate Governance on Financial Performance with Leverage as a moderating variable. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling and obtained as many as 23 banking companies as a sample with 92 observations. The analytical method used is multiple linear regression analysis and MRA. The results of this study partially show that in 2018-2021 the Good Corporate Governance variable did not affect Financial Performance. The results of the study show that in 2018-2021 the Good Corporate Governance variable had significant effect on Financial Performance with Leverage as a moderating variable.
TRADISI PEMBELAJARAN PESANTREN DAN RELEVANSINYA DENGAN SKILL DI ERA DIGITAL 4.0 Kholilah, Kholilah; Sutiono, Sutiono; Soraya, Syarifah
Spektra: Jurnal Ilmu-ilmu Sosial Vol 6 No 1 (2024): Spektra : Jurnal Ilmu-Ilmu Sosial
Publisher : Fakultas Agama Islam Universitas Islam As Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/spektra.v6i1.4149

Abstract

This research is based on a phenomenon where the enthusiasm of the community to enter Islamic boarding school education (especially salaf Islamic boarding schools) has decreased quite drastically, except for (modern) Islamic boarding schools that are able to adapt to global developments. The public's pessimism towards pesantren education can be seen from the general concern about the opportunity for its graduates to enter the modern workforce which is only open to those who have the ability, skills and mastery of technology.The purpose of this study is to find out more about the description of the learning tradition applied at the Fathimiyah Islamic Boarding School and the relevance of its learning tradition in the current digital era 4.0.The method used in this study is a qualitative method that uses a type of research, namely field research. Data collection in this study uses primary data, namely observations, interviews and secondary data, namely books, pesantren profiles or documents related to pesantren.The findings show that there are several aspects that are the basis for the formation of the learning tradition at the Fathimiyah Islamic Boarding School, namely: learning methods, curriculum and materials, teacher-student relationships, values and traditions, and media and information literacy. The pesantren also strives for several competencies that are considered to be capital to be able to compete in the digital era 4.0, namely: critical thinking skills, creative thinking, communication, collaboration, interpersonal and intrapersonal skills, as well as media and information literacy skills. The restriction of access carried out by the pesantren is a form of effort to balance the management of digital literacy and technology with Islamic values that have been taught in the pesantren.
Management Behavior of Online Users: Testing the Role of Financial Literacy as a Moderating Variable Shofy, Dhiyausy Syamsi Ash; Kholilah, Kholilah
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11695

Abstract

This research was conducted to examine the Influence of Pocket Money, Financial Self-Efficacy, Self-Control, and Religiosity on the Financial Management Behavior of Online Loan Users with Financial Literacy as a Moderation Variable. Criteria for sample selection in this study include students who are currently or have taken financial management courses at the Faculty of Economics at Universitas Islam Negeri Maulana Malik Ibrahim Malang. Data collection techniques used a questionnaire. The total sample used in this study was 106 respondents using the non-probability sampling method, namely purposive sampling. This research used a quantitative analysis approach using Partial Least Square (PLS). The results show that pocket money, self-control, and religiosity affect financial management behavior. Beside it, financial self-efficacy does not affect financial management behavior. Financial literacy does not moderate the influence of pocket money, financial self-efficacy self-control, and religiosity on financial management behavior.
PENGETAHUAN DAN SIKAP MASYARAKAT MENGENAI 4M PLUS DALAM PEMBERANTASAN SARANG NYAMUK DEMAM BERDARAH DENGUE DI PERUMAHAN KIJANG KENCANA III RT 02 RW 09 TAHUN 2022 Pertiwi, Putri; Kholilah, Kholilah; Yusuf MF, M.
Jurnal Sanitasi Profesional Indonesia Vol 3 No 2 (2022): Desember
Publisher : Poltekkes Kemenkes Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33088/jspi.3.2.72-81

Abstract

Indonesia is a country with the highest incidence of Dengue Hemorrhagic Fever (DHF) in Southeast Asia. The case of DHF is quite high where there are still several regencies/cities that have contributed to the increase in positive cases and deaths due to dengue, one of which is Tanjungpinang City. The number of dengue cases in the Tanjungpinang City on Janury - December 2021 had reached 323 cases. Therefore, it is necessary to give socialization to the community by carrying out 4M Plus in eradicating of dengue mosquito nests. The purpose of this study was to describe the knowledge and attitudes of the community regarding 4M Plus in eradicating mosquito nest of dengue hemorrhagic fever in Housing of Kijang Kencana III N/H 02/09 in 2022. This research used descriptive quantitative research method by questionnaire, with method purposive sampling and the number of sampels amounted 74 respondets. Results research showed that from all research respondents, there were 52 people (70.3 %) who had good knowledge about 4M Plus in eradicating dengue mosquito nest and 39 people (52.7%) had enough attitude about 4M Plus in eradicating dengue mosquito nest. Conclusion from study this that is majority type gender respondent is man as many as 60 people (81.1%), age respondent part big have range 46-65 years old as many as 42 people (56.8%), some big respondent with high school education 44 people (59.5%), respondents have good knowledge namely 52 people (70.3%) and respondent have enough attitude namely 39 people (52.7%). Suggestions that can be given for the community are to often carry out 4M plus activities in the eradicating mosquito dengue nest of hemorrhagic fever and always to keep the house clean.
Subsequent Measurement for Investment Property: Fair Value Model Rinelisa Prabandari, Ayu; Kholilah, Kholilah
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.29608

Abstract

Purpose: This study examines the effect of firm size, leverage, gain from revaluation, and information asymmetry on the possibility of choosing a fair value method of investment property moderated by institutional ownership. Methodology/approach: The quantitative research method with logistic and moderated regression analysis. The number of samples in this study was 117 companies. The final observation data during the 2018-2022 period was 585 firm years. Findings: The study's results proved that firm size and gain from revaluation affect the selection of the fair value method of investment property. In comparison, leverage and information asymmetry do not affect the selection of fair-value methods of investment property. In addition, institutional ownership can only moderate the effect of information asymmetry on selecting fair-value methods of investment property. Practical implications: The small number of companies that do not yet use fair value to measure investment properties can be used as material for consideration by the Financial Accounting Standards Drafting Board to improve regulations related to the use of fair value of investment properties. Companies can take this into account when choosing the best approach to ensure that financial statement readers can utilize them as a foundation for decision-making.   Originality/value: Adding the gain from revaluation as opportunistic motivation as the independent variable and institutional ownership as moderation variables.
Analisis Isi Penggunaan Media Sosial Instagram sebagai Personal Branding pada akun @ananzaaprili Kholilah, kholilah; Deslia, Iva Fikrani
Jurnal Interaksi: Jurnal Ilmu Komunikasi Vol 9, No 1 (2025): Jurnal Interaksi: Jurnal Ilmu Komunikasi
Publisher : UMSU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/interaksi.v9i1.22400

Abstract

Kemajuan Kemajuan teknologi informasi dan komunikasi pada era modern melahirkan media baru (new media) yang mampu memberikan kemudahan kepada penggunanya dalam berbagai aspek kehidupan. New media adalah perpindahan dari teknologi tradisonal menuju ke moderen dan  membawa perubahan terhdap komunikasi pada manusia.salah satu new media yang sering di gunakan sekarang adalah Instragram. Instagram adalah aplikasi pembagian foto dan video yang memungkinkan pengguna untuk mengunggah, memodifikasi, dan mengunggah konten melalui aplikasi tersebut Penelitian ini mengkaji strategi personal branding yang diterapkan oleh Ananza Aprili, seorang content creator dan influencer yang dikenal karena kehadirannya yang signifikan di media sosial.Ananza prili berhasil membangun personal branding yang kuat di kalangan generasi muda dalam hal kontenks tren kecantikan,fashion, Kesehatan mental dan juga gaya hidup. Penelitian ini bertujuan untuk menganalisis isi media sosial Instagram Ananza dalam membangun citra diri, serta bagaimana ia memanfaatkan narasi pribadi, visual, dan multimedia untuk memperkuat identitas online-nya. Metode yang di gunakan dalam penelitian ini adalah analisis isi deskriptif kualitatif melalui pengumpulan data deskriptif seperti lisan, teks tertulis, dan perilaku yang dapat diamati. Hasil dari penelitian ini memberikan wawasan teoritis tentang dinamika media sosial, interaksi online, dan manfaat praktis bagi Ananza serta masyarakat, terutama dalam membangun personal branding yang efektif dan meningkatkan nilai diri..
The Effect of Leverage, Liquidity, and Activity on Stock Price with Profitability as a Moderating Variable Rahmi, Raisa; Kholilah, Kholilah
Akuisisi: Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1958

Abstract

The research objective is to know the Effect of Leverage, Liquidity, and Activity Ratios on Stock Prices with Profitability as a Moderating Variable in Property and Real Estate Companies Listed on the IDX for 2018-2022. This research is quantitative research. 54 firms listed between 2018-2020 on the Indonesia Stock Exchange contribute to the research population. Purposive sampling was used for the sampling process, yielding 80 firms based on predetermined standards—data analysis using SPSS with multiple and moderated regression analysis. The findings demonstrated that activity ratio positively impacted stock prices, leverage and liquidity had a negative and significant impact. Moreover, the research results indicate that the effect of leverage, liquidity, and activity on stock price cannot be mitigated by profitability, the moderating variable. It is advisable to enhance the sample size of companies under investigation and extend the duration of the research to ensure greater accuracy in the obtained results. Future studies should also consider adding independent variables to increase the complexity of the analysis
Penerimaan Konsumen Muslim Terhadap Produk Luar Negeri di UIN K.H. Abdurrahman Wahid Pekalongan (Studi Pada Eskrim MIXUE) Abdillah Dwi Prasetyo; Alfiati Ruba’atin; Grecia Adis Vanessa; Isnaenatul Azizah; Kholilah Kholilah; Vita Tri Indriani
Global Leadership Organizational Research in Management Vol. 1 No. 4 (2023): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v1i4.373

Abstract

This research aims to explore the level of acceptance among Muslim consumers towards foreign products, with a focus on Eskrim Mixue in the environment of students at UIN K.H. Abdurrahman Wahid Pekalongan. The research method used is qualitative research with a descriptive approach. Primary data was obtained through interviews with students who have consumed Eskrim Mixue, while secondary data consists of literature related to Islamic marketing, consumption in Islam, and factors influencing purchase interest. The research findings indicate that factors influencing consumer purchase interest in Eskrim Mixue include affordability, attractive packaging, product branding on social media, product quality, as well as product cleanliness and hygiene. Consumers also pay special attention to the halal label on products as a sign of both halal status and good quality. Islamic marketing is considered crucial in supporting the purchase interest of Muslim consumers. This research provides insights into how Muslim consumers at UIN K.H. Abdurrahman Wahid Pekalongan accept foreign products, particularly Eskrim Mixue, while considering aspects of Islamic marketing and adherence to Islamic principles in consumption. This study is expected to assist manufacturers in designing marketing strategies that align with Islamic values and create products that are better accepted by Muslim consumers..
DETERMINANTS OF FIXED ASSET REVALUATION DECISIONS WITH FIRM SIZE AS A MODERATING VARIABLE Safitri, Nur Havifa; Kholilah, Kholilah
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.536

Abstract

This study uses firm size as a moderating variable to investigate how fixed asset revaluation decisions are impacted by fixed asset intensity, debt, liquidity, operating cash flow, and company growth. All of the study's objects are businesses in the financial industry that are listed on the IDX. Purposive sampling yielded 90 organizations with a total observation data of 450 based on the following criteria: companies listed on the IDX in 2019-2023, publishing complete annual reports in 2019-2023, having fixed assets consecutively during 2019-2023, and companies that use rupiah currency are 90 companies with a total observation data of 450. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results showed that the decision to revalue fixed assets is influenced by both fixed asset intensity and liquidity, indicating that businesses with high fixed asset intensity and low liquidity are more likely to decide to revalue. Leverage, operating cash flow, or company development have no impact. This result suggests that elements influencing a firm's decision to revalue its fixed assets are not leverage, operating cash flow, or company growth. The impact of debt and liquidity on fixed asset revaluation choices is then reinforced by business size as a moderating element. The implications of this research indicate that the revaluation method can enhance the relevance and quality of the information presented in financial statements because the motivation for revaluing fixed assets is to obtain information related to the fair value of fixed assets. Management policies for evaluating fixed assets are one way to improve the company's performance.
Pengaruh Skills Keterampilan dan Abilities Kemampuan Terhadap Produktivitas Kerja Karyawan PT. Bastian Olah Sawit Simpang Tungkal Eti Pinasti; Kholilah Kholilah; Mister Candera
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1710

Abstract

The purpose of this Study was to determine the effect of skills and work abilities on employee work productivity at PT. Bastian Olah Sawit Simpang Tungkal? I simultaneously and partially. This study is a associative study, the variables used are skills, abilities on employee work productivity. The populationin this study was 133 employees taken as many as 58 samples. Primary data needed as a basis for analysis, while the data collection technique was a questionnaire, the analysis technique used was multiple linear regression, hypothesis testing. f-fees ,t-test and coofecient of determination. The results of this study are:there is a significant influence of skills and abilities on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. there is a significant influence of skills on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. there is a significant influence of abilities on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. As evidenced by the calculated t value being smaller that the t table