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All Journal Tadris: Jurnal keguruan dan Ilmu Tarbiyah Jurnal Ilmiah Edunomika (JIE) Shafin: Sharia Finance and Accounting Journal Abdi Psikonomi Riau Education Journal Jurnal Ilmiah Pendidikan Holistik (JIPH) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Pawarta: Journal of Communication and Da'wah Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Da'watuna: Journal of Communication and Islamic Broadcasting Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies Al-Istinbath : Jurnal Ilmu Hukum dan Hukum Keluarga Islam
Mujiyati
Jurusan Biologi FMIPA Universitas Sebelas Maret (UNS) Surakarta 57126
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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UPAYA MENINGKATKAN HASIL BELAJAR MATEMATIKA MELALUI PENERAPAN MODEL PEMBELAJARAN COOPERATIVE LEARNING TIPE STAD PESERTA DIDIK KELAS IV SD NEGERI SEI ARANG Mujiyati
Riau Education Journal Vol. 1 No. 2 (2021): RIAU EDUCATION JOURNAL, Vol. 1, No. 2, AGUSTUS 2021
Publisher : PGRI Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.914 KB)

Abstract

  The research was carried out at SD Negeri 018 Sei Arang using the STAD type cooperative learning model in Mathematics. This research was conducted from March to April in the second semester of 2020. This research was conducted because of the frequent occurrence of problems in the learning process carried out by teachers in planning and implementing the learning process. Therefore, the study took the STAD cooperative learning model with the aim that students in learning were interested in the material. served. The research subjects were fourth grade students of SD Negeri 018 Sei Arang with 26 students. The research procedure was in the form of planning, implementation, observation and reflection. The initial data were the results of the pre-cycle, post-test cycle I and post-test cycle II. the result of learning completeness is 42.30%. While the learning outcomes in the first cycle showed the percentage of learning completeness reached 62% then the post-test learning outcomes in the second cycle the percentage of learning completeness was 80.76%.
Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies Ariani, Kurnia Rina; Rita Wijayanti; Mujiyati; Farid Adi Prasetyo; Maria Cristina M. De los Santos
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3047

Abstract

Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change disclosure. The study consists of 44 samples and 216 data observations. Secondary data were gathered from annual reports issued by sample companies between 2018 and 2022. Darus et al. (2020) generated 19 carbon emission disclosure items, which were subjected to content analysis. According to the conclusions of the study, a bigger proportion of independent commissioners and commissioners' busyness favorably affect a company's initiative to publish climate change-related information. This study adds to the limited scholarly literature on the association between board characteristics and non-financial disclosure performance. It has significant implications for managers and regulators to pay closer attention to the effectiveness of commissioners' oversight in supporting company environmental actions.
The Effect Of Profitability, Company Size, Socail Responsibility, And Capital Structure On Firm Value In Companies In The Consumer Goods Industry Sector Indonesia Muhid, Abdul; Mujiyati; Putriani, Santi
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1054

Abstract

The consumer goods industry in Indonesia constitutes a significant component of the national economy. The sector is confronted with significant challenges posed by the forces of globalization and digital disruption, which necessitate a continuous process of adaptation and innovation on the part of companies. The objective of this study is to examine the impact of profitability, company size, social responsibility (CSR), and capital structure on firm value. This study employs descriptive statistical analysis and multiple regression analysis to assess the interrelationships between the independent and dependent variables. The results demonstrate that profitability exerts a positive influence on firm value, while company size and social responsibility exert negative influences on firm value. Capital structure, on the other hand, exerts a positive influence on firm value. Collectively, these variables account for 93.8% of the variation in firm value, indicating a significant interdependence among them. The study concludes with practical implications for stakeholders in the consumer goods sector, suggesting that increasing profitability and reviewing capital structure can improve firm valuation
Educating Children's Knowledge Level about Dental and Oral Hygiene through Puzzle Media at SDN 234 Palembang Masayu Nurhayati; Listrianah; Mujiyati; Widya Sekar Pradytha
Jurnal Ilmiah Pendidikan Holistik (JIPH) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jiph.v3i4.12825

Abstract

Dental and oral health have an impact on the general health of the body, both of which are aspects of total health that are closely related. The purpose of the study was to assess how well students at SD Negeri 234 Palembang were taught dental and oral hygiene through puzzle media. The purposive sampling technique is used in the design of pretest and posttest quasi-experiments. A total of 60 children became subjects, and were divided into two groups, namely 30 experimental groups and 30 control groups. Calculated posttest score of 16.93 and pretest score of 10.16 with an increase (difference) of 6.77 are findings of knowledge improvement, according to T-test. It can be concluded that teaching with puzzle media improves students' understanding of oral and dental hygiene at SD Negeri 234 Palembang.
Pengaruh Keputusan Investasi, Struktur Modal dan Kebijakan Dividen terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Otomotif yang Terdaftar di BEI pada Tahun 2019-2023 Safira Nur Istiqomah; Mujiyati
Center of Economic Students Journal Vol. 8 No. 1 (2025): January-Maret (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i1.1048

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keputusan investasi, struktur modal, dan kebijakan dividen terhadap kinerja keuangan pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Teknik pemilihan sampel yang diterapkan ialah purposive sampling, dan sumber data yang digunakan adalah data sekunder. Pengumpulan data dilakukan melalui dua metode, yakni studi dokumentasi dan studi pustaka. Teknik analisis data untuk mengukur pertumbuhan ekonomi dilakukan dengan variabel ekonomi makro, dan analisis menggunakan Regresi Linier Berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh signifikan terhadap kinerja keuangan, struktur modal juga berpengaruh signifikan terhadap kinerja keuangan, sementara kebijakan dividen tidak menunjukkan pengaruh signifikan terhadap kinerja keuangan.
Peran Kepemimpinan dan Komunikasi dalam Manajemen Filantropi: Analisis Terhadap Implementasi Program Bantuan Sosial Zulkarnain, Yudo; Mujiyati
Pawarta: Journal of Communication and Da'wah Vol. 2 No. 2 (2024): August
Publisher : Institut Islam Mamba'ul 'Ulum Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54090/pawarta.572

Abstract

Philanthropy management and social assistance programs play essential roles in improving community welfare. In this context, this article examines the roles of leadership and communication in implementing social assistance programs. Through a review of relevant literature and related research, it is found that effective leadership and transparent communication are crucial for the success of social assistance programs. The study also identifies several key factors, including communication effectiveness, community participation, and beneficiary satisfaction, as essential to achieving program goals and generating significant social impact. Additionally, the discussion encompasses aspects such as program implementation efficiency, diversification of the program, and geographical considerations. By applying results from relevant literature, philanthropic organizations can enhance their strategies and practices in designing and implementing more effective and impactful social assistance programs.
Pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan, Pengungkapan Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Profitabilitas Lusiana, Prima Aprilia; Mujiyati
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.18385

Abstract

Environmental issues that have been in the spotlight recently, such as pollution, climate change, and natural resource degradation, are the driving factors for this study. The company's production activities have a major impact on the environment, especially manufacturing companies in the non-cyclical consumer sector. Therefore, companies must strategize sustainable and environmentally friendly business methods. This study examines the effect of green accounting, environmental performance, environmental costs, corporate social responsibility disclosure, and company size on profitability in manufacturing companies in the non-cyclical consumer sector listed on the Indonesia stock exchange from 2021-2023. Purposive sampling is the sampling strategy used in this study, and secondary data such as sustainability reports and annual reports are used for data collection. 15 companies have met the requirements to become observation units. The data analysis technique used is multiple linear regression analysis and classical assumption test using SPSS 25 as a test tool. These findings provide factual evidence that company size significantly affects its profitability. Meanwhile, manufacturing companies in the non-cyclical consumer goods sector listed on the Indonesia Stock Exchange for 2021-2023 did not experience changes in profitability as a result of green accounting, environmental performance, or corporate social responsibility disclosure.
Analisis Pengaruh Leverage, Likuiditas, Intensitas Modal, Dan Debt Covenant Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Fajar Abimanyu; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7819

Abstract

This study aims to examine the influence of leverage, liquidity, capital intensity, and debt covenant on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using hypothesis testing methods. The sampling technique used purposive sampling with specific criteria, and the data analyzed were secondary data obtained from annual financial reports. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests. The results indicate that leverage and debt covenant have a significant effect on accounting conservatism, while liquidity and capital intensity have no significant influence. The adjusted R-square value of 0.110 indicates that only 11% of the variation in accounting conservatism is explained by the independent variables in this study.
Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Profitabilitas, dan Sales Growth Terhadap Tax avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Sylvia Nur Fatimah; Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7852

Abstract

Tax avoidance is an effort mde by taxpayers to reduce the tax burden in a way that does not violate tax laws and regulations. This study aims to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), profitability, and sales growth on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021-2023 period. By using a quantitative approach and purposive sampling methods. The variables studied include tax avoidance measurement using Cash Effective Tax Rate (CETR), GCG with institutional ownership, audit committee, and independent board of commissioners, CSR measurement, and profitability measured by Return on Assets (ROA), and sales growth. The analysis was carried out through multiple linear regression and hypothesis testing. The results of the study show that the variables of the Board of Independent Commissioners, Profitability, and Sales Growth have an effect on Tax avoidance. Meanwhile, the variables of Institutional Ownership, Audit Committee, CSR have no effect on Tax avoidance.
The Effect of Financial Distress, Profitability, Company Size and Growth Opportunity on Prudence Accounting (Case Study on Goods and Consumer Sector Companies Listed on the Indonesia Stock Exchange for the Period 2018-2021) Rachmad Fajar Muktiono; Mujiyati
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to examine the effect of Financial Distress, Profitability, Company Size, and Growth Opportunity on Prudence Accounting. This study focuses on goods and food companies listed on the Indonesia Stock Exchange. This study uses secondary data from annual financial reports from the official website of the Indonesia Stock Exchange and the websites of each company. The research methodology used is multiple regression analysis using SPSS 2025 software. The research findings show that Financial Distress, Profitability, and Company Size affect Prudence Accounting, while Growth Opportunity does not affect Prudence Accounting.
Co-Authors Abdul Muhid, Abdul Andy Dwi Bayu Bawono Ari Sofia Aulia Rahma Dien Yulyanti Banu Witono Clara Risma Alfayanti Dayu Rika Perdana Diah Utaminingsih Dila Pertiwi Een Yayah Haenilah Fadellatur Ramadhani Haryasih Fajar Abimanyu Farid Adi Prasetyo Fauzan, Abdullah Sholeh Kurnia Rina Ariani Laila Oshiana Fitria A’zizah Listrianah Lusiana, Prima Aprilia Maria Cristina M. De los Santos Masayu Nurhayati Millati, Nabila Fida Muhammad Abdul Aris Muhammad Mona Adha Nursiam Nurwahiddin, Muhammad Nurwahidin, Muhammad Ovi Itsnaini Ulynnuha Rachmad Fajar Muktiono Risma Margareta Sinaga, Risma Margareta Rita Wijayanti Safira Nur Istiqomah Santi Putriani Sylvia Nur Fatimah Widya Sekar Pradytha Zulfikar Zulkarnain, Yudo