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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS EKONOMIS : Journal of Economics and Business Rang Teknik Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal on Education Ensiklopedia of Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Menara Ilmu JURNAL PUNDI Akurasi : Jurnal Studi Akuntansi dan Keuangan eCo-Buss Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik SIGMA TEKNIKA Jurnal Manajemen Universitas Bung Hatta Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen dan Inovasi (MANOVA) UPI YPTK Journal of Business and Economics Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Bussman Journal : Indonesian Journal of Business and Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Media Riset Akuntansi Auditing & Informasi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi e-Jurnal Apresiasi Ekonomi
Zaitul Zaitul
Universitas Bung Hatta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Pengungkapan Esg Dan Efisiensi Investasi Investigasi Peran Kualitas Audit Dan Transformasi Digital Sebagai Variabel Moderasi Ningsih, Shela Septia; Zaitul; Ilona, Desi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.625

Abstract

This study examines the impact of environmental, social and governance (ESG) disclosures on investment performance by considering audit quality and digital transformation as moderating variables. Using a purposive sampling method, this research was conducted using a quantitative approach and focused on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. Hypothesis testing was carried out using multiple linear regression. The results showed that environmental and social disclosures positively influence investment efficiency, while governance disclosures have no significant effect. In addition, audit quality is found to negatively influence investment efficiency, while digital transformation has a positive impact. Hence, the effect of ESG disclosure on investment efficiency varies when moderated by audit quality and digital transformation. When moderated by audit quality, environmental disclosures have a negative effect, while social and governance disclosures have no significant impact. On the other hand, when moderated by digital transformation, environmental disclosure has a positive impact, social disclosure has a negative effect, and governance disclosure has no significant effect on investment efficiency. This finding indicates that moderating factors such as audit quality and digital transformation significantly affect investment efficiency.
Corporate Governance dan Kepercayaan Investor Peran Moderasi Going Concern, Corporate Reporting, dan Covid-19 Muhammad , Ghazi; zaitul; Ilona, Desi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.688

Abstract

The study's objective is to empirically test the influence of corporate Governance on investor confidence: going concerns, corporate reporting, and covid-19 as moderating variables using four control variables: company size, leverage, company age and profitability. The companies operating in the sub-sector of financing services listed in the Indonesia Stock Exchange from 2018 to 2023. The final sample is fifteen companies. The secondary data obtained from www.idx.co.id and the company's official website is the research data type. Data is analysed using moderated regression using SPSS and Gretl. The empirical finding is that corporate Governance and going concerns positively influence investor confidence, whereas corporate reporting and COVID-19 have no relationship with investor confidence. Going concerns moderate the relationship between corporate Governance and investor confidence, while corporate reporting and COVID-19 do not moderate the relationship between Corporate Governance and investor confidence.
KAJIAN ATMOSPHERE PASAR TRADISIONAL: PERSPEKTIF ARSITEKTUR Wongso, Jonny; Tela, I Nengah; Hadi, Zuriyon; Yeza, Riska Nofri; Anief, Bahrul; Ilona, Desi; Zaitul, Zaitul
SIGMA TEKNIKA Vol 7, No 2 (2024): SIGMATEKNIKA, VOL. 7, N0. 2, NOVEMBER 2024
Publisher : Fakultas Teknik, Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/sigmateknika.v7i2.6302

Abstract

Market atmosphere is an important aspect that must be considered by architects, market managers, and traders so that buyers feel comfortable and safe in the market. The market atmosphere will have an impact on the interests and behaviour of buyers. Previous research on market atmosphere failed to pay attention to traditional markets. The traditional market is still an important medium interaction for social and cultural gatherings and meeting demand and supply. This study aims to describe the atmosphere component of a traditional shop/market in Painan, Pesisir Selatan Regency. Using six components identified through a comprehensive literature review: Market cleanliness, Market scent, Air conditioning, Lighting, Colouring, and the appearance and layout of the building. Buyers in the market are used as respondents. Research data is primary data obtained through surveys. The analysis method uses descriptive and comparative analysis methods. A total of 71 buyers participated in this study. The results showed that the atmosphere of traditional shops/markets was inadequate both from the components of cleanliness, smell, air conditions, lighting, colouring, and the appearance and layout of the building. After testing the difference between sex and education level, only one component significantly differed between men and women (lighting) and education level (colouring). The research suggests that the government should revitalize the Painan traditional market into a highly attractive market to remain competitive in the era of the industry revolution 4.0.
ANALYSIS OF PROJECT COMMUNICATION FACTORS ON THE LEVEL OF PROJECT SUCCESS IN TEBO DISTRICT Azman, Azman; Zaitul, Zaitul; Utama, Wahyudi P.
Rang Teknik Journal Vol 8, No 1 (2025): Vol. 8 No. 1 Januari 2025
Publisher : Fakultas Teknik Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/rtj.v8i1.5731

Abstract

This research aims to identify communication factors that influence the success of construction projects in Tebo Regency, as well as determine the dominant factors that influence the success of these projects. The research method used was a field survey with data collection through questionnaires to parties involved in construction projects in Tebo Regency. The data obtained was analyzed using regression analysis to assess the influence of communication factors on project success. The research results show that the Communication Skills and Competency (KKK) factors have a positive and significant influence on project success, while the Information and Communication Technology (ICT), Communication Management Plan (RMK), and Teamwork (KJT) factors have a greater influence. low and insignificant.  The implication of this research is that parties involved in construction projects in Tebo Regency need to pay attention to and improve communication skills, both verbal and written, as well as effective use of information and communication technology. This can improve project implementation and achieve better results.
Faktor Penentu dan Dampak dari Keadilan Organisasi: Perspektif Manajemen Perubahan Yuliawati, Ananda Karisma; Novita, Wisandra; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i1.1068

Abstract

This study examines servant leadership's effect on organizational justice and commitment to change among civil servants (ASN) at the Bawaslu office of Padang City. The research employs a quantitative method by distributing questionnaires to 52 respondents. The results show that servant leadership positively and significantly affects organizational justice, indicated by a p-value of less than 0.01. Organizational justice was also found to impact substantially commitment to change, as supported by statistical analysis. However, servant leadership does not have a significant direct influence on commitment to change. This study concludes that organizational justice is important in enhancing commitment to change, while servant leadership can strengthen perceptions of justice among organizational members. These findings provide practical implications for leaders to focus on applying justice principles in leadership processes to improve employee commitment to organizational change.
Kajian Partisipasi Guru Pada Perubahan: Kontribusi Sikap Pada Perubahan Dan Persepsi Dukungan Organisasi Sebagai Variabel Moderasi Novri Resi; Putri Intan Winarsih; Zaitul Zaitul
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.6738

Abstract

This study aims to determine the effect of attitudes toward change on participation in change with perceived organizational support as a moderating variable. There are three hypotheses tested in this study. The variables are measured by a five-point Likert scale ranging from strongly disagree (1) to strongly agree (5). The population of the study is teachers working in vocational schools in Pariaman city, west Sumatera, Indonesia. There are sixty-five registered teachers in this school. The primary data is employed, which is gathered through a survey. This study applies the structural equation model using smart-pls. With 54 final samples, this study reveals that (i) the attitudes toward change have a positive effect on participation in change, (ii) perceptions of organizational support have a positive effect on participation in change, (iii) perceptions of organizational support moderate the relationship between attitudes to change and participation in change This study has a practical and theoretical contribution, which are discussed in this paper.
KEPATUHAN PERUSAHAAN GO-PUBLIK INDONESIA PADA CODE OF GOOD CORPORATE GOVERNANCE Thiasel, Clarisa; Ashakur, Farhan Kesar; Zaitul, Zaitul
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.646

Abstract

The purpose of this study is to evaluate the extent to which public companies in Indonesia comply with the principles of Good Corporate Governance (GCG) in accordance with the provisions of POJK No.55/POJK.04/2015 and POJK No.33/POJK.04/2014. The implementation of GCG is considered crucial in encouraging transparency, accountability, and improving company performance, while strengthening the trust of investors and other stakeholders. This study specifically highlights two key elements of GCG, namely the existence of an Independent Board of Commissioners and the effectiveness of the work of the Independent Audit Committee, as well as how these two aspects affect the company's Return on Assets (ROA) and share price. The research approach is normative with a literature study method, which utilizes secondary data in the form of annual reports from 30 companies listed on the Indonesia Stock Exchange in 2024. The findings show that all samples have met the minimum provisions of the 30% proportion of Independent Commissioners according to regulations. However, there are differences in terms of the background and capabilities of the members of the Audit Committee, which have an impact on the quality of supervision and the reliability of financial statements. Companies that use the services of Public Accounting Firms (KAPs) from the "Big Four" group tend to show higher stability in ROA and stock prices, reflecting a more positive market valuation. The study also found a positive relationship between compliance with GCG principles and operational efficiency and stock price stability, which is in line with agency theory and signaling. Therefore, this study recommends improving the quality of supervision and audit competence to reduce the potential for fraud and strengthen the competitiveness of companies in the capital market.
HUBUNGAN ANTARA NOVELTY-CENTERED BUSINESS MODEL DESIGN (NBMD) DAN KINERJA OPERASIONAL: INTEGRASI EXTERNAL SEBAGAI VARIABEL MEDIASI Yusa, Atika; Ammar, Izmi wardah; Riyansha, Ridho; Sari, Wati Indah; Candra, Yoni; Zaitul, Zaitul
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.391

Abstract

This study aims to analyze the relationship between Novelty-Centered Business Model Design (NBMD) and operational performance by considering the mediating role of external integration in the self-service retail sector in Padang City. The background of this research departs from the challenges faced by supermarkets in facing digital competition and changes in consumer behavior, which demand innovation in business models as well as cross-organizational collaboration. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method on data from 35 respondents consisting of owners, store managers, and supermarket managers. The results showed that NBMD had a positive and significant effect on external integration, but no significant influence was found either directly or indirectly from NBMD and external integration on operational performance. Thus, external integration has not been proven to be a mediator in the relationship between NBMD and operational performance. The study concludes that novelties in business model design tend to strengthen external collaboration, but the impact on operational performance has not been seen directly. The practical implications of these results emphasize the importance of improving the quality of the implementation of external integrations as well as other internal factors in order for business model innovation to produce optimal operational performance
Pengungkapan Corporate Social Responsibility dari Perspektif Board Governance Gender Diversity Khanza, Mudhi’ah; Putri, Amellia; Kariima, Fitami Hasanatul; Putri, Elda Maihardina; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1377

Abstract

This research aims to determine the effect of gender diversity (on the board of commissioners, board of directors, and audit committee), company size, and company age on corporate social responsibility (CSR) disclosure. The object of this research is the company operating in the agricultural products sector, consisting of 22 companies listed on the Indonesia Stock Exchange. Secondary data is collected using observation techniques in annual report data and sustainability reports. This research has three variables: dependent variable (corporate social responsibility) and independent variables (gender diversity in the board of commissioners, gender diversity in the board of directors, gender diversity in the audit committee, company size, and company age). The research showed that only one hypothesis is accepted (H4): company size significantly negatively influences CSR disclosure. In addition, Gender diversity of the board of commissioners, board of directors, audit committee, and company age does not influence CSR disclosure.
Pengungkapan Anti Korupsi dari Perspektif Corporate Governance Hayati, Liwa wul; Suma’a, Maya Indriani; Andini, Della Putri; Isra, Irfan Mei; Zaitul, Zaitul
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i2.1378

Abstract

Indonesia still faces serious challenges related to corruption as reported by Transparency International’s website, in 2023, With a score of 34, Indonesia is in 115th position out of 180 countries in the assessment of public sector corruption levels based on the Corruption Perception Index. The low score indicates that the level of corruption in the country is still very high. The purpose of this study is to determine and understand the relationship between corporate governance and disclosure of anti-corruption policies. In this study, corporate governance was measured using four indicators, namely the existence of an independent board of commissioners, gender diversity in the board of commissioners, the existence of foreign commissioners, and the number of members of the board of commissioners. Company size and age are used as control variables in this study, which includes 40 companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period, consisting of 37 state-owned enterprises and 3 non-state-owned enterprises. The purposive sampling method was used in this study to select the sample, which resulted in a total of 28 companies. Regression analysis is used to measure how much influence the independent variable has on the dependent variable. The results of the study show that the existence of an independent board of commissioners does not have a significant impact on the level of disclosure of anti-corruption practices by companies. Although the independent board of commissioners has no effect, this study found that gender diversity, the presence of foreign commissioners, and the size of the board of commissioners significantly increase anti-corruption disclosure. In addition, the size and age of the company are also proven to have the same effect.
Co-Authors Abd-Mutalib, Hafizah Akmal Akmal Akmal Akmal AL Lya Razaq Ammar, Izmi wardah Andini, Della Putri Anggia Syilfen Vania Anief, Bahrul Antoni Antoni Antoni Antoni Aqila, Foja Ayu Rafifa Arie Frinola Minovia Ashakur, Farhan Kesar Atos, Saridha Ayu Yulia Sari Ayunda, Shafa Azani, Arif Rahmat Azman, Azman Azwa Maqfira Bayu Anugerah Putera Candra, Yoni dandes rifa Dandes Rifa Dandes Rifa, Dandes Defianti, Lidia Delfi Kurnia Zebua Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Elyanis, Rafidah Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Fau, Jhon Firman Fausya, Riza Fikran Fikran Galant Emerald Hadi, Zuriyon Hani’aturrofidha, Ikrimah Harahap, Erni Febrina Hartono, Arvin Bhadrika Hayati, Liwa wul Herawati Herawati Herawati Herawati Herawati Mawardi Herifal Ikhsan Hoiriah, Hoiriah Husna, Radiatul I Nengah Tela Idham Khalil Idris Idris Ilona, Desi Indriani, Riri Ismail , Junaldi Isra, Irfan Mei Jefri Irawan Junaidi Junaidi Junaidi Junaidi Kamener, Dahliana Kariima, Fitami Hasanatul Khanza, Mudhi’ah Kristiurman Jaya Mendrofa Kusuma, Garry Lathiva Livita Livita Lia Agustina, Lia Listiana Sri Mulatsih Maharani, Shinta Dea Mardiana Azizah Mardiana Azizah Marselino Wau Melani Sri Wahyuni Merisman, Merisman Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Rahyu Afani Mukhlizul Hamdi Mukhlizul Hamdi Nasution, Fitrah Panabari Nasution, Muhammad Fitrah Panabari Neva Novianti Ningsih, Shela Septia Novia Rahmawati Novita, Wisandra Novri Resi Novriadi, Asep Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Putri Intan Winarsih Putri, Amellia Putri, Dola Indrayani Putri, Elda Maihardina Puttri, Daniati Radiatul Husna Rafki Junaidi Rahayu, Raisya Aprilia Rahmad Efendi Reni Yuliviona, Reni Rina Asmeri, Rina Rina Febriani Rina Febriani, Rina Febriani Rini Nulyani Riyansha, Ridho Rizki Nofriadi Rizki, Fardiansyah Muhammad Roli Darsa Safnedi, Sefnedi Salfadri, Salfadri Sari, Rahmi Hamda Sari, Wati Indah Sary, Putri Maya Shamharir Abidin Silviawati, Silviawati Sirait, Elbriyan Siti Naziyatul Ulfa Siti Rahmi Stevany Stevany Suma’a, Maya Indriani Survira, Azelly Sutrino, Sutrino Syafri Husen Thiasel, Clarisa Tyara Dwi Putri Utama, Wahyudi Putra Welly Jefrita Wongso, Jonny Yeasy Darmayanti Yeza, Riska Nofri Yuddin, Ahmad Falqi Yulia, Ayu Yuliantama, Fauzan Rizki Yulianti , Rika Yuliawati, Ananda Karisma Yunas, Yosfan Yunilma Yunilma Yunita Waryani Yurizal Yurizal Yusa, Atika Zulrahimah, Zulrahimah