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All Journal Edukasi Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal Berkala Ilmu Perpustakaan dan Informasi Edulib JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Jurnal PAJAR (Pendidikan dan Pengajaran) JMM (Jurnal Masyarakat Mandiri) International Journal of Economics Development Research (IJEDR) Jurnal Pustaka Ilmiah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Literatify : Trends in Library Development Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Librarianship In Muslim Societies Fonologi: Jurnal Ilmuan Bahasa dan Sastra Inggris Taushiah: Jurnal Hukum, Pendidikan dan Kemasyarakatan Balance: Jurnal Ekonomi Journal of Innovation and Community Engagement
Majidah Majidah
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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APAKAH KOMITE AUDIT, FAKTOR PERUSAHAAN DAN FAKTOR PASAR MERUPAKAN DETERMINAN LAPORAN KEBERLANJUTAN? Majidah, Majidah; Islahuddin, Muhammad Luthfi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5180

Abstract

Keberlanjutan dalam aktivitas bisnis perusahaan, menjadi salah satu faktor yang penting. Stakeholders menuntut perusahaan melakukan keterbukaan terhadap setiap informasi, salah satunya laporan keberlanjutan. Tujuan penelitian ini untuk mengetahui apakah komite audit, faktor perusahaan yang terdiri atas keberagaman direksi dan ukuran perusahaan, serta faktor pasar merupakan determinan laporan keberlanjutan. Penelitian dilakukan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia periode 2016 sampai 2020. Dengan kriteria sampling, diperoleh sampel penelitian 13 perusahaan atau 65 data. Analisis data menggunakan regresi data panel. Hasil penelitian menunjukkan komite audit merupakan faktor determinan positif dan ukuran perusahaan sebagai faktor diterminan negatif laporan keberlanjutan. Hasil ini merupakan temuan penelitian ini pada perusahaan publik yang menerbitkan laporan keberlanjutan. Keterbatasan penelitian ini ditunjukkan dengan nilai adjusted R2 15,79%, disarankan bagi penelitian selanjutnya untuk menambahkan green accounting dan komite manajemen risiko sebagai faktor independen.
Pengaruh Struktur Modal, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Financial Distress (Studi pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Marta, Tania Claudea; Majidah, Majidah
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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Abstract

Financial distress adalah kondisi dimana sebuah perusahaan mengalami kesulitan memenuhi kewajibannya yangtelah disajikan berdasarkan laporan keuangan. Perusahaan yang tidak sanggup melunasi kewajibannya, dapat terancammenghadapi kebangkrutan. Penelitian ini bertujuan mengetahui pengaruh simultan dan parsial struktur modal,profitabilitas, likuiditas dan ukuran perusahaan terhadap financial distress. Metode yang digunakan dalam peneitianini yaitu metode kuantitatif dengan jenis penelitian deskriptif. Teknik pengumpulan sampel penelitian inimenggunakan purposive sampling yang menghasilkan 31 perusahaan dengan periode penelitian selama 4 tahun yangmemperoleh 124 unit sampel perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi logistik yangmenggunakan software SPSS 25 untuk mengelola data. Hasil penelitian ini menunjukan bahwa struktur modal,profitabilitas, likuiditas dan ukuran perusahaan berpengaruh secara simultan terhadap financial distress. Secaraparsial, struktur modal dan ukuran perusahaan tidak berpengaruh signifikan terhadap financial distress. Sedangkanprofitabilitas berpengaruh negatif signifikan terhadap financial distress dan likuiditas berpengaruh positif signifikanterhadap financial distress. Berdasarkan hasil penelitian ini diharapkan peneliti selanjutnya mengembangkan variabelindependen lainnya yang dapat mempengaruhi financial distress. Perusahaan diharapkan dapat memperolehkeuntungan yang maksimal disertai pengolahan aset yang baik. Investor disarankan menginvestasikan dana diperusahaan dengan rasio profitabilitas tinggi, karena perusahaan tersebut memiliki risiko financial distress yang lebihrendah.Kata Kunci-financial distress, struktur modal, profitabilitas, likuiditas, ukuran perusahaan.
Pengaruh Strategi Bisnis, Financial Distress, Opinion Shopping, Dan Kepemilikan Institusional Terhadap Opini Audit Going Concern (StudiipadaiPerusahaan Sektor EnergiiYangiTerdaftariDiiBursaiEfek IndonesiaiPeriode 2017 - 2021) Silalahi, Riky Sanjaya; Majidah, Majidah
eProceedings of Management Vol. 10 No. 5 (2023): Oktober 2023
Publisher : eProceedings of Management

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Abstract

Opiniiaudit going concern merupakan penilaian auditor independen atas keraguan tentang kemampuanperusaahaan untuk melanjutkan usahanya. Tujuan dari penelitian untuk mengetahui pengaruh secara parsial dansimultan strategi bisnis, financial distress, opinion shopping, kepemilikan institusional terhadap opiniiaudit goingconcern. Penelitian ini menggunakan data perusahaan sektor energi yang tercantum di BEI tahun 2017-2021.Sampel yang diperoleh sebanyak 35 perusahaan dengan total 175 observasi ditentukan menggunakan purposivesampling dan analisis yang digunakan pada penelitian ini adalah regresi logistik. Temuan penelitian menunjukkanbahwa strategi bisnis, financial distress,oopinion shopping, dannkepemilikan institusional berpengaruh secarasimultannterhadap opininaudit goingnconcern. Hasillsecara parsial strategi bisnis dan kepemilikanninstitusionalberpengaruh negatif terhadap opiniiaudit goinggconcern. Financial distress dan opinion shopping berpengaruhpositif terhadap opini audit going concern.KataaKunci-Financial Distress, KepemilikannInstitusional,oOpini Audit Going Concern, Opinion Shopping,Strategi Bisnis.
Integrating Green and Inclusive Practices for Financial Performance: Evidence from Indonesia Listed Consumer Firms (2019-2023) Ardiana, Elvetta Zada; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5148

Abstract

Financial performance is the work achievement attained by a company within a specific period. Companies that consistently generate profits are companies with good financial performance. However, the financial performance of companies in the primary consumer goods sector in 2019-2023 fluctuated, as seen from the average Return on Capital Employed. Therefore, this study aims to analyze factors that can improve financial performance, including using Green Accounting, Quality Management System, Gender Diversity, and Circular Economy. The object of this study is primary consumer goods companies listed on the IDX in 2019-2023. Using purposive sampling, a sample of 52 companies or 260 observation data was obtained. The research data was analyzed using panel data regression. The results showed that only gender diversity had a negative effect on financial performance.
Sustainable Business Transformation: Impact of ESG, Green Innovation, and Internal Factors on Corporate Financial Performance Amelia, Dahlia; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5149

Abstract

The company's goal as a business entity is to generate optimal profits in order to provide value to its stakeholders. Achieving this goal reflects the company's performance. The purpose of this study is to determine the effect of environmental, social, and governance (ESG) disclosure, company size, leverage, green innovation, and human resource slack on the company's financial performance in the energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. With purposive sampling, a sample of 42 companies or 210 observational data was obtained. The research data were analyzed using panel data regression through Eviews 13. The results showed that environmental, social, and governance (ESG) disclosure had a positive effect on the company's financial performance. The results of this study are also findings for the energy sector on the IDX and the novelty of this study is in measuring financial performance using the burn rate. These results can be considered by investors in making investment decisions in this sector.
The Impact of Corporate Financial Performance on Greenwashing Propensity: An Analysis of Fortune 100 Firms in Indonesia Azzuhdi, Muhammad Alif Farras; Majidah, Majidah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5154

Abstract

This study aims at analyzing the influence of corporate financial performance on the tendency to engage in greenwashing among companies listed in the Fortune 100 Indonesia. Greenwashing is corporate practices that misleadingly portray an environmentally friendly image without substantive actions. Such actions are usually reflected in the company's  financial performance, namely: Profit Margin (PM), Return on Assets (ROA), and Debt to Equity Ratio (DER).  The research employs logistic regression analysis using secondary data from financial reports and sustainability reports of 41 Fortune 100 Indonesia companies from 2020 to 2023. The results indicate that increases in Profit Margin and Return on Assets significantly influence the propensity of companies engaging in greenwashing, while inclining in Debt-to-Equity Ratio does not. These findings suggest that companies with improved financial performance are more likely to practice greenwashing to maintain a positive image without allocating sufficient resources tor sustainability efforts. This study contributes to academic literature by strengthening empirical evidence on the relationship between financial performance and greenwashing. Additionally, the findings can serve as a reference for investors, regulators, and the public in identifying greenwashing practices and promoting corporate transparency and accountability in sustainability reporting.
Communication and Community: The Community Service to Optimize for Computer Literacy and Internet Training for Bekasi Societies Karim, Muhammad Firman; Riady, Yasir; Arisanty, Melisa; Majidah, Majidah; Riady, Hamdi; Hendrayana, Angga Sucitra
Librarianship in Muslim Societies Vol. 2 No. 2 (2023): Librarianship in Muslim Societies
Publisher : Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/lims.v2i2.34886

Abstract

Indonesia has a degree of literacy capacity; however, the reading interest in the community is still highly concerning; hence, the volunteer is required to increase information literacy and digital transformation so that the country can compete globally. Information literacy is one of the qualities necessary for a person to possess, particularly in today's world of intense international rivalry and rapid digital transformation. Information Literacy is required due to the rapid development of information so the need for information literacy is necessary. The most important reason is that everyone needs to recognize that there is a great deal of information circulating. This study aims to describe the implementation of community service in optimizing computer literacy and internet training for the Bekasi Society. This study used community-based research (CBR) as the method, particularly in advancing communication and information technology, which highly supports the dissemination of information to the public as a whole. The finding shows that there is an improvement in participants’ information literacy abilities and their capacity to use computers and the internet. All participants in the Community Service comprehended the methods to search for information via the internet, create and produce engaging learning materials, and use computers and current media to support the learning process. 
THE EFFECT OF CAR, FDR, NPF, GEARING RATIO AND CORPORATE GOVERNANCE ON PROFITABILITY OF SHARIA BANK Suteja, Ghamal Irwana; Majidah, Majidah
Jurnal Ekonomi Balance Vol. 16 No. 1 (2020): (June 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v16i2.4552

Abstract

Sharia Commercial Bank has quite good growth in Indonesia as the country with the largest Muslim population in the World and it's time to be a pioneer in the development of the sharia industry. Therefore it is necessary to increase bank performance in accordance with sharia principles. Bank performance can be measured using profitability ratios which are proxied using Return on Assets (ROA). The purpose of this study is to determine the profitability of Islamic banks and the factors that influence it. The population in this study is Sharia Commercial Banks in Indonesia. The samples produced were 60 samples using purposive sampling. Data in this study were analyzed with descriptive statistics and panel data regression. The results showed that CAR, FDR, NPF, gearing ratio and corporate governance had a simultaneous effect on profitability. Partially, CAR and NPF affect profitability. Although the results of the study state that gearing ratios and corporate governance do not affect profitability, gearing ratios and corporate governance are the renewal variables in this study.
Firm Size Moderation in Digital Environmental Disclosure, Online Attention, and Stock Prices Suryopratomo, Anggit; Majidah, Majidah; Mahaputra, M. Syafaruddin; Widuri, Awat; Fujiana, Dara
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9707

Abstract

The objective of this study is to investigate the effect of digital environmental disclosure and online attention on stock prices, and the moderating role of company size in non-cyclical consumer goods issuers on the Indonesia Stock Exchange. The Green Digital Marketing Intensity (GDMI) index represents digital environmental disclosure and is constructed from green communication traces on corporate websites and official social media. Online attention is measured using a composite index derived from Google search interest and corporate website traffic. Grounded in signaling theory, legitimacy theory, stakeholder theory, and the attention-based view, the study positions GDMI and online attention as signals that influence market assessment, while company size acts as a structural factor that alters signal strength. A balanced panel of 14 issuers during 2021–2024 (56 firm-year observations) was analyzed using Feasible Generalized Least Squares panel regression under inter-firm heteroscedasticity. The results show that GDMI, online attention, and company size positively and significantly affect stock price logs. However, the interaction between GDMI and size is negative and significant, while the interaction between ATT and size is positive and significant. These indicate that digital environmental disclosure has a stronger effect on stock prices in smaller companies, whereas online attention has a larger effect in bigger companies. In conclusion, digital green communication footprints and online attention are valued by the market, yet their influence depends on firm size. Practically, digital green communication strategies should be tailored to company scale, and future research is encouraged to expand sectors, periods, and digital attention indicators. Keywords: Digital environmental disclosure; Firm size; GDMI; Online attention; Stock prices.
PELATIHAN SERVICE EXCELLENCE DAN TATA GRAHA HOMESTAY MENUJU PENGELOLAAN HOMESTAY BERKELANJUTAN Cahyaningsih Cahyaningsih; Vany Octaviany; Majidah Majidah; Elly Suryani; Hetti Hidayati
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19518

Abstract

Abstrak: Service excellence dan pengelolaan tata graha memiliki peran yang penting dalam bisnis akomodasi seperti homestay karena memiliki dampak besar pada pengalaman tamu, dan keberlanjutan homestay maupun desa wisata untuk jangka panjang. Pelatihan service excellence dan tata graha ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengelola homestay Dusun Kamojang, Desa Wisata Laksana, Kabupaten Bandung, Jawa Barat. Metode yang digunakan adalah dengan pelatihan dan praktik yang diikuti para pengelola homestay sebanyak 25 peserta. Evaluasi dilakukan dengan memberikan observasi pre-test dan post-test. Hasil tes menunjukkan bahwa 96% peserta mengalami peningkatan pengetahuan dan keterampilan pada materi service excellence dan tata graha homestay sehingga kegiatan pengabdian masyarakat ini dapat dikategorisasikan berhasil.Abstract: Service excellence and housekeeping management are essential in homestay accommodation businesses because they significantly affect the guest experience and the long-term sustainability of homestays and tourist villages. This service excellence and housekeeping training aims to increase the knowledge and skills of homestay managers in Kamojang Hamlet, Laksana Tourism Village, Bandung Regency, West Java. The method used was training and practice, which 25 homestay managers attended. Evaluation is carried out by providing pre-test and post-test observations. The test results showed that 96% of participants experienced increased knowledge and skills in service excellence and homestay housekeeping material, so this community service activity could be categorized as successful.
Co-Authors Aam Mariyamah Afie Firdayanti Akbar, Azaz Angga Sucitra Hendrayana, Angga Sucitra Anggit Suryopratomo Anggit Suryopratomo Aqrima Imaroh Ardiana, Elvetta Zada Asep Purwo Yudi Utomo Awat Widuri Azzuhdi, Muhammad Alif Farras Basri, Muhammad Nur Ikhsan Cahyaningsih Cahyaningsih Cecep Ibrahim Chindy Karmina B Dahlia Amelia Dara Fujiana Destri Diana MD Elly Suryani Fadhilah Nur Afifah Fauzan Hidayatullah Fujiana, Dara Grace Stephany Lasmaria Manullang Hasfera, Dian Hermawan, Nanang Hetti Hidayati Intan Aisah Islahuddin, Muhammad Luthfi Jaya, Asrul Jihan Muthi'ah Khairunnisa Kadek Aryana Dwi Putra Karim, Muhammad Firman Kurnia . M Fadli M. Syafaruddin Mahaputra Mahaputra, M. Syafaruddin Marta, Tania Claudea Melisa Arisanty Najahatul Wafa Nanda Din Nurazizah Nasrullah Nasrullah Nasrullah Putri, Widya Riady, Hamdi Riady, Yasir Rizky Mochamad Alif Rr Sri Saraswati Rullyana, Gema Salma Alya Nurzakiah Saputri Nur, Wahyuni Sari, Rahmita Sekar Silalahi, Riky Sanjaya Sutartono, Sutartono Suteja, Ghamal Irwana Tawakkal Tawakkal, Tawakkal Triandari, Rizki Tutik Wijayanti Tya Yuliana Hutapea Vany Octaviany Wahdan Arum Inawati Wahyuningsih, Sri Suharmini Widiyanto Widiyanto Widuri, Awat