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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan JSAP : Journal Syariah and Accounting Public
Fitri Nanda
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Economics, Econometrics & Finance Education

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MENINGKATKAN MINAT BELAJAR ANAK MELALUI STRATEGI INDEX CARD MATCH (ICM) PADA ANAK USIA 5-6 TAHUN DI TK AL-KHOLIDIYAH SEDINGINAN KECAMATAN TANAH PUTIH KABUPATEN ROKAN HILIR Fitri Nanda; Wusono Indarto; Hukmi Hukmi
Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Vol 4, No 1 (2017): Wisuda Februari 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan

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Abstract

Abstract: This research aims to determine how high the increased interest in studying children aged 5-6 years in kindergarten Al-Kholidiyah Sedinginan subdistrict Tanah Putih Regency Rokan Hilir using strategy Index Card Match (ICM). This research is a classroom action research conducted in 2. Data collection tool used in this study is in the form of sheets. The number of samples in this study were 14 children consisting of 8 boys and 6 children girls. Based on the analysis of the assessment process there was an increase of 2 cycles. The result of this research are very satisfying because getting the average value is very significant from before action to cycle I and cycle I to cycle II, that is from the average value 40,63 increased to 55,36 by percentage 36,25%, and from 55,36 increased 80,06 by percentage 44,61%. From the results of these studies concluded that the strategy Index Card Match (ICM) to learning by giving a positive response to children and able to increase interest in learning in children.Key Words: Interest in learning, strategy Index Card Match (ICM)
Analisis Dampak Carbon Emission Disclosure, Debt to Equity Ratio, dan Price to Earning Ratio Terhadap Financial Performance Pada Sektor Energi di Indonesia dan Malaysia Niar Azriya; Aldini Nofta; Watim Maysaroh; Fitri Nanda; Riska Tharika
JSAP: Journal Syariah and Accounting Public Vol 8, No 2 (2025): Desember 2025
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.8.2.38-50.2025

Abstract

 Abstract:This study aims to analyze the impact of Carbon Emission Disclosure (CED), Debt to Equity Ratio (DER), and Price to Earnings Ratio (PER) on Financial Performance (ROA) amidst energy transition dynamics and market volatility. This study employs a quantitative approach focusing on energy sector companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the 2022–2024 period. The sampling technique used was purposive sampling, resulting in a total of 29 companies, with data analyzed using multiple linear regression. The results show that CED has a positive and significant effect on ROA, confirming the legitimacy theory that environmental transparency can enhance stakeholder trust. Conversely, DER has a negative and significant effect, indicating that high leverage increases financial risk, thereby eroding profitability. Meanwhile, PER has no significant effect on ROA, signaling a decoupling phenomenon where market valuation is driven more by external sentiment than fundamental performance. This study concludes the importance of emission transparency as a value-added strategy and prudent debt management to maintain financial performance stability in the energy sector. Keywords: Carbon Emission Disclosure, Debt to Equity Ratio, Price to Earnings Ratio, Financial Performance, Energy Sector.  Abstrak:Penelitian ini bertujuan untuk menganalisis pengaruh Carbon Emission Disclosure (CED), Debt to Equity Ratio (DER), dan Price to Earnings Ratio (PER) terhadap Financial Performance (ROA) di tengah dinamika transisi energi dan volatilitas pasar. Studi ini menggunakan pendekatan kuantitatif pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia periode 2022-2024. Teknik pengambilan sampel menggunakan purposive sampling dengan total 29 perusahaan, dan data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa CED berpengaruh positif dan signifikan terhadap ROA, yang mengonfirmasi teori legitimasi bahwa transparansi lingkungan mampu meningkatkan kepercayaan pemangku kepentingan. Sebaliknya, DER berpengaruh negatif dan signifikan, mengindikasikan bahwa tingkat leverage yang tinggi meningkatkan risiko finansial yang menggerus profitabilitas. Sementara itu, PER tidak berpengaruh signifikan terhadap ROA, menandakan adanya fenomena decoupling di mana valuasi pasar lebih didorong oleh sentimen eksternal dibandingkan kinerja fundamental. Penelitian ini menyimpulkan pentingnya transparansi emisi sebagai strategi nilai tambah dan manajemen utang yang pruden untuk menjaga stabilitas kinerja keuangan di sektor energi.Kata Kunci: Carbon Emission Disclosure, Debt to Equity Ratio, Price to Earnings Ratio, Kinerja Keuangan, Sektor Energi.                
Co-Authors Aldini Nofta Hukmi Hukmi Niar Azriya Riska Tharika Watim Maysaroh Wusono Indarto