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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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Pengaruh Good Corporate Governance (Gcg), Ukuran Perusahaan, Leverage , Invesment Opportunity Set, Dan Biaya Corporate Social Responsibility Terhadap Kualitas Laba (Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tya Yuliana Hutapea; Majidah Majidah
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Abstract

Kualitas laba merujuk pada sejauh mana laba perusahaan dapat diandalkan, berulang secara konsisten dan secaraakurat mencerminkan profitabilitas perusahaan. Laba yang berkualitas akan dapat memprediksi laba masa depan sebuahentitas sehingga saat laba yang dilaporkan tidak sesuai dengan fakta yang sebenarnya akan berpeluang menyesatkanpengguna informasi. Penelitian ini bertujuan untuk menidentifikasi beberapa faktor yang mempengaruhi kualitas labaseperti Good Corporate Governance, Ukuran Perusahaan, Leverage, Invesment Opportunity Set, dan Biaya CorporateSocial Responsibility pada perusahaan sektor consumer non-cyclicals listed BEI tahun 2021-2023. Penelitian inimenggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan yang diperolehdari website resmi perusahaan dan website resmi Bursa Efek Indonesia. Pemilihan sampel pada penelitian menggunakanmetode purposive sampling melalui metode dokumentasi dan studi pustaka. Temuan analisis membuktikan biayacorporate social responsibility memengaruho kualitas laba. Namun, good corporate governance, ukuran perusahaan,leverage, invesment opportunity set tidak memiliki pengaruh terhadap kualitas laba pada perusahaan sektor consumer noncyclicals listed BEI tahun 2021-2023. Dengan adanya penelitian ini, diharapkan menjdai sumber referensi mengenai faktor yang menjadi pengaruh kualitas laba bagi peneliti selanjutnya. Penelitian ini juga diharapkan dapat menjadi pertimbangan bagi investor yang ingin melakukan investasi terhadap perusahaan sektor consumer non-cyclicals. Kata Kunci: Kualitas Laba, Good Corporate Governance (GCG), Ukuran Perusahaan, Leverage, InvesmentOpportunity Set (IOS), Biaya Corporate Social Responsibility (CSR)
Pengaruh Implementasi Ekonomi Sirkular, Good Corporate Governance (Gcg), Produktivitas Tenaga Kerja, Net Profit Margin (Npm), Debt To Equity Ratio (Der) Terhadap Pertumbuhan Nilai Perusahaan Untuk Mendukung Sdgs-8 Pada Perusahaan Subsektor Makanan Dan Min Grace Stephany Lasmaria Manullang; Majidah Majidah
eProceedings of Management Vol. 13 No. 1 (2026): Februari 2026
Publisher : eProceedings of Management

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Abstract

Pembangunan berkelanjutan merupakan komitmen global melalui Sustainable Development Goals (SDGs),salah satunya mendorong pertumbuhan ekonomi yang inklusif dan berkelanjutan (SDGs-8). Subsektor makanan danminuman di Indonesia memiliki peran strategis terhadap ekonomi nasional, namun nilai perusahaannya masih kurangstabil. Penelitian ini bertujuan menganalisis pengaruh ekonomi sirkular, Good Corporate Governance (GCG),produktivitas tenaga kerja, Net Profit Margin (NPM), dan Debt to Equity Ratio (DER) terhadap pertumbuhan nilaiperusahaan (SDGs-8). Metode yang digunakan adalah pendekatan kuantitatif dengan analisis statistik deskriptif danregresi data panel.Data diperoleh dari laporan tahunan dan keberlanjutan 45 perusahaan subsektor makanan dan minuman yangterdaftar di Bursa Efek Indonesia periode 2021-2024 dengan metode purposive sampling. Hasil penelitianmenunjukkan bahwa secara simultan kelima variabel berpengaruh terhadap SDGs-8, namun secara parsial hanyaproduktivitas tenaga kerja yang berpengaruh signifikan positif, sedangkan ekonomi sirkular, GCG, NPM, dan DERtidak berpengaruh signifikan. Nilai adjusted R-squared yang rendah (4,32%) menunjukkan masih banyak faktor lainyang memengaruhi SDGs-8. Temuan ini diharapkan menjadi masukan bagi perusahaan subsektor makanan danminuman untuk mengoptimalkan ekonomi sirkular, tata kelola perusahaan, profitabilitas, dan efisiensi keuangan gunamendukung pencapaian SDGs-8.Kata Kunci: pertumbuhan nilai perusahaan, ekonomi sirkular, good corporate governance, produktivitas tenaga kerja,net profit margin, debt to equity ratio
Self-Identification of Homestay Management Problems and Canvas Business Model Majidah Majidah; Cahyaningsih Cahyaningsih; Rr Sri Saraswati; Wahdan Arum Inawati
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3549

Abstract

Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management.
Pemanfaatan E-Book sebagai Sumber Informasi Digital di UPT Perpustakaan UIN Alauddin Makassar Nasrullah, Nasrullah; Tawakkal, Tawakkal; Basri, Muhammad Nur Ikhsan; Hidayatullah, Fauzan; Majidah, Majidah
Jurnal Pustaka Ilmiah Vol 9, No 2 (2023): Jurnal Pustaka Ilmiah
Publisher : Universitas Sebelas Maret Library

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jpi.v9i2.74259

Abstract

This study aims to investigate the utilization of digital collections (e-books) as a source of information at the Library UPT of Alauddin State Islamic University Makassar and the challenges faced in their utilization. The study adopts a descriptive approach with a qualitative method. Primary data was collected through observation, interviews, and documentation from 2 librarians and 10 library users. Data processing and analysis techniques involved data reduction, data presentation, and drawing conclusions. The results of the study indicate that the utilization of digital collections (e-books) at the Library UPT of Alauddin State Islamic University Makassar has been implemented. There are 435 active members and a total of 7,800 readers utilizing the library's digital collection (e-books). Factors influencing the utilization of digital collections (e-books) include user needs, user interest, and the completeness of the collection. The digital collection (e-books) have significantly contributed to supporting academic tasks and thesis writing, providing easy access without restrictions of time and space. With a collection of 1,764 digital titles, the information needs of users are well fulfilled through the provided digital collection (e-books). More library users utilize digital collections (e-books) compared to printed books. However, challenges faced by users in the utilization of digital collections (e-books) include a lack of promotion by the library to users, inadequate network infrastructure, and a time-consuming registration process. To enhance the utilization of digital collections (e-books), the library needs to improve effective promotion to users, address network issues, and expedite and simplify the registration process. By taking these steps, it is expected that users will find it easier and more convenient to utilize the digital collection (e-books) as a source of information at the Library UPT of Alauddin State Islamic University Makassar.
GEN Z'S INFORMATION BEHAVIOR IN THE ERA OF AI: A STUDY APPLYING WILSON'S THEORY (CASE STUDY IN JAVA ISLAND) Aam Mariyamah; Majidah Majidah
JIPI (Jurnal Ilmu Perpustakaan dan Informasi) Vol 10, No 2 (2025)
Publisher : Progam Studi Ilmu Perpustakaan UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jipi.v10i2.25964

Abstract

Information behavior refers to all activities related to human interaction with information. Generation Z (Gen Z), the generation born in the technological era, is no stranger to the use of artificial intelligence (AI) in their daily lives. This study aims to analyze Gen Z's information behavior in this AI era from the perspective of Wilson's Information Behavior Theory (1996). The variables examined include passive attention, passive search, active search, and ongoing search information behaviors. Data analysis was conducted descriptively and inferentially using Moderated Regression Analysis (MRA) with the help of SPSS 26.0 software The research instrument used an online questionnaire. The research respondents consisted of 260 Gen Zers spread across the island of Java. Respondents came from diverse demographic backgrounds, such as freelancers, students, and housewives. The results of the study show that demographic differences did not significantly affect AI usage patterns, as the majority of respondents (77.5%) chose AI personalization on social media as the most frequently used AI. Further findings show that the average values for information behavior are passive attention at 4.05, passive search at 3.91, active search at 4.04, and ongoing search at 3.97. This indicates that Gen Z in the AI era has a fairly balanced pattern of information behavior. They are not only passive in interacting with information that often comes by chance through social media algorithms, but also actively search for information when needed through search engines. Overall, this study shows that AI-based digital environment factors have a stronger influence than demographic factors in shaping Gen Z's information behavior. This also shows the relevance and expansion of the application of Wilson's Theory (1996) in the context of AI.
Firm Size Moderation in Digital Environmental Disclosure, Online Attention, and Stock Prices Anggit Suryopratomo; Majidah Majidah; M. Syafaruddin Mahaputra; Awat Widuri; Dara Fujiana
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.
IMPLEMENTASI SISTEM AKUNTANSI UNTUK MENGEMBANGKAN BISNIS PRODUK LAUT DI CIREBON Cahyaningsih Cahyaningsih; Majidah Majidah; Rizky Mochamad Alif
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.25002

Abstract

Abstrak: Para pengusaha dan nelayan di Kota Cirebon kesulitan melaut karena kurangnya modal untuk memperbaiki kapal rusak, yang disebabkan oleh kinerja keuangan perusahaan yang buruk. Akibatnya, perusahaan sulit mendapatkan dana untuk kegiatan usaha, dan pengusaha kurang memahami pentingnya kinerja keuangan sehingga sering menerima informasi yang tidak akurat tentang perkembangan usaha. Tujuan dilakukannya kegiatan pengabdian ini yaitu untuk meningkatkan softskill dan hardskill peserta pengabdian dengan meningkatnya pemahaman akuntansi dan kemampuan menggunakan sistem akuntansi agar kegiatan usaha yang dijalankan lebih efektif dan efisien serta menghasilkan informasi yang dapat dipercaya. Peserta sebanyak 52 Pengelola UMKM di Jalan Samadikun Kota Cirebon mendapatkan pelatihan Akuntansi dan Aplikasi UMKM dan didampingi dalam mengimplementasikan aplikasinya. Untuk mengukur peningkatan skill peserta, dilakukan perbandingan hasil dari pre-test dan post-test. Hasil menunjukkan bahwa ada peningkatan literasi akuntansi dari 60% menjadi 84%, literasi keuangan dari 63% menjadi 83%, dan literasi teknologi informasi dan komunikasi dari 59% menjadi 81%. Hasil tersebut menunjukkan adanya peningkatan softskill maupun hardskill peserta pengabdian. Kegiatan ini diharapkan dapat meningkatkan kinerja keuangan UMKM Produk Laut di Cirebon melalui peningkatan pemahaman dan keahlian akuntansi dan keuangan serta penggunaan aplikasi UMKM.Abstract: Entrepreneurs and fishermen in Cirebon City have difficulty going to sea due to a lack of capital to repair damaged ships caused by the company's poor financial performance. As a result, companies have difficulty obtaining funds for business activities, and entrepreneurs do not understand the importance of financial performance so they often receive inaccurate information about business developments. This activity aims to improve community service participants' soft and hard skills by increasing their understanding of accounting and the ability to use accounting systems so that business activities are carried out more effectively and efficiently and produce reliable information. Participants as many as 52 MSME Managers in Jalan Samadikun, Cirebon City received training in Accounting and MSME Applications and were assisted in implementing the application. This activity was evaluated by giving pre and post-tests. The comparison showed an increase in Accounting literacy from 60% to 84%, Financial literacy from 63% to 83%, and Information and Communication Technology (ICT) literacy from 59% to 81%. These results indicate community service participants' soft and hard skills have increased. This activity is expected to increase the financial performance of Marine Product MSMEs in Cirebon by improving accounting skills and using MSME applications.
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