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The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting Maulida Dewi Firdaus Abdullah; Muhammad Noor Ardiansah; Nurul Hamidah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1102.285 KB) | DOI: 10.29259/sijdeb.v1i2.153-166

Abstract

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%. 
The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting Maulida Dewi Firdaus Abdullah; Muhammad Noor Ardiansah; Nurul Hamidah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.153-166

Abstract

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%.
Pendampingan Pertukaran Mahasiswa Merdeka:Gama Sandya Polines Yusuf Hendrawanto; Ana Putri Nastiti; Sri Hardiningsih H.S; Nurul Hamida; Toni Hartono; Pandiya
AMMA : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 : Juli (2026): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An The Pertukaran Mahasiswa Merdeka (PMM) program is one of the flagship policies of the Merdeka Belajar–Kampus Merdeka (MBKM) initiative, aimed at broadening national insight, fostering tolerance, and strengthening students' patriotism through cross-cultural learning. This community service project aims to describe and analyze the process and outcomes of mentoring the PMM Gama Sandya group at Politeknik Negeri Semarang (Polines) in 2024. The implementation method utilized a participatory approach consisting of planning and potential mapping stages, the execution of 19 Modul Nusantara activities, and monitoring and evaluation based on Kirkpatrick’s four-level model. The mentoring results demonstrate that the Gama Sandya group successfully completed all targeted activities, which included: 10 diversity activities (visits to historical sites, places of worship, museums, and economic centers), 6 reflection activities (sharing sessions, interfaith fast-breaking, and bonding gatherings), 2 inspiration activities (livestock farming study at Propang Akmil and the Carica Gemilang MSME), and 1 social contribution activity (beach cleanup and staple food distribution at Sundak Beach, Gunungkidul). This structured mentoring proved effective in accelerating students' socio-cultural adaptation, reducing intercultural prejudice, and strengthening a shared national identity among exchange students.
Analisis Kesalahan Berbahasa dalam Penulisan Proposal Kewirausahaan Mahasiswa Jurusan Akuntansi Politeknik Negeri Semarang Yusuf Hendrawanto; Rangga Permana; Toni Hartono; Nurul Hamida
Indonesian Journal of Innovation in Education Research Vol. 2 No. 2 (2026): July
Publisher : Yayasan Arfah Bin Haji Muhammad Saleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63980/ijier.v2i2.241

Abstract

Kemampuan berbahasa Indonesia yang baik dan benar merupakan bekal penting bagi mahasiswa Jurusan Akuntansi dalam menyusun dokumen tertulis, termasuk proposal kewirausahaan yang menuntut ketepatan kebahasaan sekaligus daya persuasi. Penelitian ini bertujuan untuk menganalisis jenis-jenis kesalahan berbahasa dalam proposal kewirausahaan mahasiswa Jurusan Akuntansi Politeknik Negeri Semarang serta mengidentifikasi faktor-faktor penyebabnya. Penelitian menggunakan pendekatan kualitatif dengan desain deskriptif. Sampel penelitian berjumlah 150 proposal yang dipilih secara acak dari populasi 250 proposal kewirausahaan mahasiswa. Data dikumpulkan melalui studi dokumentasi dan wawancara singkat, kemudian dianalisis menggunakan model interaktif Miles dan Huberman meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kesalahan ejaan merupakan jenis kesalahan paling dominan (92,0%), diikuti kesalahan struktur kalimat (76,0%), kesalahan diksi (64,0%), dan kesalahan struktur paragraf (42,0%). Faktor penyebab utama meliputi rendahnya pemahaman kaidah EYD, kebiasaan menggunakan bahasa informal dalam tulisan formal, minimnya kebiasaan menyunting mandiri, serta terbatasnya bimbingan kebahasaan dalam proses penyusunan proposal. Temuan ini konsisten dengan penelitian terdahulu pada proposal kegiatan dan karya ilmiah mahasiswa vokasi. Penelitian ini merekomendasikan integrasi materi kebahasaan secara kontekstual dalam mata kuliah Kewirausahaan serta pendampingan penulisan proposal bagi mahasiswa.