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EFFECT OF GCG AND FINANCIAL PERFORMANCE ON THE QUALITY OF INTERNET FINANCIAL REPORTING wahyuni, putri dwi; Mahliza, Febrina
EAJ (Economic and Accounting Journal) Vol. 2 No. 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i1.y2019.p52-62

Abstract

This study aims to analyze and measure the effect of the mechanism of Good Corporate Governance and Financial Performance on the quality of Internet Financial Reporting. This research was conducted in the manufacturing sector on the IDX during the 2015-2016 period. Based on the method of sample selection, the sample was obtained at the end of a study of 140 data with 70 issuers being 125 data from the manufacturing sector on the IDX. The analytical method used is multiple regression analysis. The t-test statistic was carried out before multiple regression equation analysis, in the first stage the classical assumption was tested which consisted of normality, multicollinearity, heteroscedasticity, and autocorrelation. Based on the results of the analysis, it is known that institutional ownership, the proportion of independent commissioners, frequency of meeting of commissioners, return on assets and leverage have no effect on Internet Financial Reporting. The coefficient of determination that sees the influence of the independent variable used in the research model of the dependent variable is 9.30%, while the rest (90.70%) is explained by other variables
The Role of Environmental-Friendly Factors and Islamic Religiosity in Achieving Sustainable Consumption Febrina Mahliza; Prita Prasetya; Riska Rosdiana; Putri Dwi Wahyuni
Journal of Consumer Sciences Vol. 10 No. 2 (2025): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.10.2.248-275

Abstract

Background: The circular economy aims to establish a sustainable system by maximizing and optimizing resources and capabilities, enabling businesses to provide greater value to consumers. Consumers’ perceptions of environmental values, along with their environmental concerns and knowledge, play a crucial role in encouraging efficient and sustainable consumption. Additionally, individuals with strong religious beliefs often exhibit pro-environmental attitudes, which may influence their intentions and behaviors in purchasing environmentally friendly products. Purpose: This study examines the role of eco-friendly factors and Islamic religiosity in shaping sustainable consumption behavior among Muslim women in Indonesia who purchase eco-friendly cosmetic products. Methods: This study employed a conclusive, descriptive, and cross-sectional research design. A total of 218 respondents were selected through purposive sampling. Data were collected through questionnaire distribution and analyzed using Partial Least Squares (PLS) structural equation modeling. Findings: The results indicate that eco-friendly factors—including environmental concern, environmental awareness, environmental knowledge, and environmental values—positively and significantly influence sustainable consumption. However, contrary to expectations, religiosity does not significantly impact sustainable consumption and does not moderate the relationship between sustainable consumption and behavioral intention. Additionally, sustainable consumption positively influences behavioral intention. Conclusion: These results highlight the crucial of environmental awareness and values in fostering sustainable consumption behavior. However, religiosity alone may not be a determining factor in consumers' eco-friendly purchasing decisions. Research implication: This study provides valuable insights for policymakers, businesses, and marketers to develop more effective sustainability campaigns and interventions by focusing on enhancing environmental awareness and values rather than relying solely on religious motivation to promote sustainable consumption.
Pengaruh Kelas Sosial, Iklan, dan Word of Mouth terhadap Keputusan Pembelian Smartphone Oppo Andika, As'; Mahliza, Febrina
Journal of Fundamental Management (JFM) Vol 5, No 3 (2025): NOVEMBER 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v5i3.32814

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kelas sosial, iklan, dan word of mouth terhadap keputusan pembelian smartphone OPPO. Objek dalam penelitian ini adalah seseorang yang pernah membeli smartphone OPPO pada saat berusia 19 tahun ke atas dan berdomisili di DKI Jakarta, Indonesia. Jumlah sampel yang digunakan dalam penelitian ini adalah 121 responden. Teknik pengambilan sampel menggunakan purposive sampling dengan alat analisis SmartPLS versi 4. Hasil menunjukkan bahwa kelas sosial berpengaruh dan signifikan terhadap keputusan pembelian, iklan berpengaruh dan signifikan terhadap keputusan pembelian, dan word of mouth berpengaruh dan signifikan terhadap keputusan pembelian.
Penguatan Identitas Kampung Wisata Melalui Strategi Branding Berbasis Potensi Lokal di Desa Tambang Ayam Kecamatan Anyar Kabupaten Serang Banten Prita Prasetya; Didi Wandi; Febrina Mahliza; Riska Rosdiana; Winda Widyanty; Dadang Dadang
Media Pengabdian Kepada Masyarakat ( MPKM ) Vol. 2 No. 01 (2025): Media Pengabdian Kepada Masyarakat (MPKM)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/mpkm.v2i01.488

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memperkuat identitas Taman Wisata Alam Sumur Kenclong, Desa Tambang Ayam, Kecamatan Anyar, Kabupaten Serang, Banten, melalui strategi branding berbasis potensi lokal. Pelaksanaan kegiatan dilakukan pada 26 Juli 2025 dalam bentuk penyuluhan dan diskusi kelompok terarah (focus group discussion) dengan melibatkan pengelola wisata, pelaku UMKM, aparat desa, tokoh masyarakat, dan perwakilan karang taruna. Metode pelaksanaan dibagi menjadi tiga tahap, yaitu perencanaan, pelaksanaan, dan evaluasi. Materi penyuluhan meliputi konsep dasar branding desa wisata, identifikasi potensi lokal, perumusan nilai unik (unique value proposition), dan strategi promosi kreatif. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap branding destinasi wisata, kesepakatan nilai unik Sumur Kenclong yang memadukan keindahan alam dan legenda lokal, serta komitmen bersama untuk memulai promosi digital melalui media sosial. Evaluasi kegiatan juga menghasilkan rencana tindak lanjut berupa kolaborasi berkelanjutan antar-pemangku kepentingan dalam pengembangan identitas visual dan produk wisata. Kegiatan ini membuktikan bahwa strategi branding berbasis potensi lokal, jika dilakukan secara partisipatif dan konsisten, dapat menjadi fondasi penguatan daya tarik dan keberlanjutan destinasi wisata.