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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Al-Wijdan : Journal of Islamic Education Studies Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) Management and Economics Journal (MEC-J) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JAE (Jurnal Akuntansi dan Ekonomi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal Revenue : Jurnal Ilmiah Akuntansi MAHESA : Malahayati Health Student Journal Jurnal ABM Mengabdi International Journal of Engagement and Empowerment (IJE2) Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Midwifery and Health Sciences Jurnal Pengabdian Kepada Masyarakat ZISWAF: Jurnal Zakat dan Wakaf International Journal of Scientific Research
Muslichah Muslichah
STIE Malangkucecwara Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1703

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1629

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency.
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KEPUTUSAN UNTUK BERWIRAUSAHA DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI Bimantaka, Dea Amanda; Muslichah, Muslichah
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.15827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh e-commerce dan sistem informasi akuntansi terhadap keputusan menjadi wirausaha dengan efikasi diri sebagai variabel moderasi.Penelitian ini merupakan penelitian kuantitatif kausal. Populasi penelitian ini adalah 1.235 siswa. Jumlah sampelnya adalah 100 responden. Teknik pengumpulan sampel menggunakan metode convenience sampling. Temuan penelitian menunjukkan bahwa e-commerce mempengaruhi pengambilan keputusan untuk berwirausaha. Sedangkan sistem informasi akuntansi tidak berpengaruh terhadap keputusan menjadi wirausaha. Lebih lanjut penelitian ini menemukan bahwa efikasi diri memoderasi pengaruh e-commerce terhadap keputusan menjadi wirausaha. Terakhir, temuan penelitian ini menunjukkan bahwa efikasi diri tidak memoderasi pengaruh sistem informasi akuntansi terhadap keputusan menjadi wirausaha. Kontribusi teoritis mungkin melibatkan peningkatan pemahaman tentang bagaimana faktor teknologi saling mempengaruhi dengan pengambilan keputusan kewirausahaan. Secara praktis, penelitian ini dapat memberikan wawasan berharga bagi calon wirausahawan serta membantu pengembangan strategi yang memanfaatkan teknologi dan keyakinan akan kemampuan diri untuk mendorong dan mendukung inisiasi bisnis.
Profil Kadar HbA1c pada Pasien Dengan dan Tanpa Komplikasi Diabetes Mellitus Tipe 2 di Instalasi Rawat Jalan Rumah Sakit Hermina Kemayoran Halim, Samuel; Wijaya, Dean Ascha; Kurniawan, Joshua; Hernani, Anggit; Kusrini, Henni; Muslichah, Muslichah; Firmansyah, Yohanes
MAHESA : Malahayati Health Student Journal Vol 3, No 10 (2023): Volume 3 Nomor 10 (2023)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v3i10.11115

Abstract

ABSTRACT Diabetes Mellitus (DM) is a chronic metabolic disorder characterized by elevated blood glucose levels resulting from insulin deficiency or insulin resistance. It is a global health problem with an increasing prevalence worldwide. Uncontrolled diabetes can lead to various complications affecting multiple organ systems, resulting in significant morbidity and mortality. This cross-sectional study aims to examine the HbA1c profile in patients with and without complications of type 2 diabetes mellitus who came for regular check-ups at the internal medicine clinic of Hermina Kemayoran Hospital. The participants were selected based on predetermined criteria using total sampling, and data were collected from medical records from January to December 2022. The variables used in this study were HbA1c levels and complications of type 2 diabetes mellitus. The data were presented descriptively. Among the 116 respondents, 53.4% were female. 76.7% of the respondents had HbA1c levels of ≥7%, and 43 respondents were receiving insulin treatment. 65,1% of the respondents with HbA1c levels of ≥7% had complications of type 2 diabetes mellitus. Keywords : Complication, HbA1c, Type 2 Diabetes Mellitus  ABSTRAK Diabetes Mellitus (DM) merupakan suatu gangguan metabolik kronis yang ditandai dengan peningkatan kadar glukosa darah akibat defisiensi insulin atau resistensi insulin. Diabetes termasuk salah satu masalah kesehatan global dengan prevalensi yang semakin meningkat di seluruh dunia. Diabetes yang tidak terkontrol dapat menyebabkan berbagai komplikasi yang mempengaruhi berbagai sistem organ, menyebabkan morbiditas dan mortalitas yang signifikan. Penelitian potong lintang ini bertujuan untuk melihat profil kadar HbA1c pada pasien dengan dan tanpa komplikasi diabetes mellitus tipe 2 yang datang kontrol ke poli penyakit dalam Rumah Sakit Hermina Kemayoran yang dipilih sesuai kriteria secara total sampling menggunakan data rekam medis pada periode waktu Januari sampai Desember 2022. Variabel yang digunakan dalam penelitian ini yaitu HbA1c dan komplikasi diabetes mellitus tipe II. Data disajikan dalam bentuk deskriptif. Dari 116 responden, 53,4% responden adalah perempuan. 76,7% responden memiliki kadar HbA1c sebesar ≥7% dan 43 responden mendapatkan pengobatan insulin. 65,1% responden dengan kadar HbA1c sebesar ≥ 7% memiliki komplikasi diabetes mellitus tipe 2. Kata Kunci: Diabetes Mellitus Tipe 2, HbA1c, Komplikasi
KINERJA KEUANGAN BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Rundulemo, Putri; muslichah, Muslichah
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

The objective of this study is to explore the effect of financial performance on firm value, with corporate social responsibility (CSR) as a moderating variable. The study focused on transportation companies listed in Indonesia Stock Exchange, with a sample size of 30 companies. The results indicate that financial performance has a positive effect on firm value. Furthermore, this research also found that CSR strengthens the influence of financial performance on company value. The findings suggest that transportation companies can enhance their firm value by improving their financial performance. Additionally, by actively engaging in Corporate Social Responsibility (CSR) activities, these companies can further amplify the positive impact of their financial success on their overall value. This implies that transportation companies should not only focus on financial metrics but also invest in CSR initiatives
Islamic Sustainability Education For Accounting Students In Higher Institutions Muslichah, Muslichah
AL-WIJDÃN Journal of Islamic Education Studies Vol. 3 No. 2 (2018): November 2018
Publisher : Faculty of Islamic Sciences, Raden Rahmat Islamic University Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.13 KB) | DOI: 10.58788/alwijdn.v3i2.140

Abstract

Environmental and social problems are already a global issue. The issue has raised the concept of sustainability and has received great attention from governments, companies, environmentalists, and educational institutions. Many educational institutions have incorporated sustainability education into the curriculum. However, few scientists criticized that the institutions have proven to fail in educating students to make the right decisions. Islamic sustainability education should be an important part of creating a good relationship between people and the environment. All accounting students studying in a higher institution should be equipped with sufficient knowledge to deal with sustainability. Education in higher institutions should not only emphasize the needed skills and knowledge, but it must also instill the religious standards and the commitment of students toward sustainability. The objective of Islamic sustainability education is basically to encourage students to reflect on the kind of sustainability issues that they might encounter so that they will be sensitive to situations that include a sustainability component. If Muslim accounting students are sensitive to sustainability issues, then they are likely to use Islamic moral dimensions in resolving the sustainability problems. Keywords: Islamic sustainability, accounting, education, higher institutions
The Effect of Shariah Governance Implementation on Financial Performance via Corporate Social Responsibility Fernanda, Hadiana; muslichah, muslichah
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1646

Abstract

Islamic banks demonstrate economic stability through the implementation of shariah-based business models and operational principles, particularly in reporting, especially in shariah governance implementation and corporate social responsibility (CSR) reporting. This study investigates how disclosures by the board of directors (BOD), shariah supervisory board(SSB), and audit committee(AC) impact financial performance, with CSR acting as a mediating variable. The research sample comprises Islamic banks in Indonesia from 2019 to 2023, the research sample consist of 12 Islamic banks in Indonesia, resulting in a total of 60 observations. Findings indicate that the BOD positively influences financial performance, while the supervisory board and audit committee exert an adverse effect. Additionally, CSR acts as a mediating variable between shariah governance implementation and financial performance. Institutions that acknowledge this importance are more inclined to dedicate adequate resources and focus to the development of effective CSR programs.
Pengaruh Iklim Organisasi Terhadap Kepuasan Kerja Dengan Komitmen Organisasi Sebagai Variabel Mediasi Rustini, Titin; Muslichah, Muslichah
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 7 No 1 (2022): j
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v7i1.14826

Abstract

The goal of this study is to look at how organizational climate affects job satisfaction, using organizational commitment as a mediator variable. This study uses a survey method to conduct a causal study. Population target in this research is civil servant National Unity and Politics Agency in Pasuruan City. 50 civil servants participated in this study. The analysis methods that used in this research was path analysis. The findings of this study show that: 1) organizational climate has a significant positive impact on organizational commitment, 2) organizational climate has a significant positive impact on work satisfaction, 3) organizational commitment has a significant positive impact on job satisfaction, and 4) organizational commitment mediates the effects of organizational climate on job satisfaction.
THE EFFECT OF ENVIRONMENT, SOCIAL AND GOVERNANCE ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE Maria Gratia Kolo; Muslichah Muslichah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.630

Abstract

This study examines the effect of Environment, Social, and Governance (ESG) factors on firm value, with company size as a moderating variable, in basic materials and industrials companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023.  Fourteen companies were picked using purposive sampling, resulting in a total of 42 observations.  Data were examined utilizing multiple regression and moderated regression analysis (MRA) with SPSS 26. The results demonstrate that ESG as a whole and the environmental component do not substantially affect corporate value; however, the social and governance facets have an effect on firm value. Furthermore, firm size does moderate the influence of ESG and environmental issues on firm value; instead, it moderates the impact of social and governance elements on firm value.
Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Rosa Hanifah; Muslichah Muslichah
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.7440

Abstract

Penelitian bermaksud untuk mengkaji pengaruh dari kinerja lingkungan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini berfokus pada perusahaan pertambangan sektor batubara yang telah terdaftar pada Bursa Efek Indonesia tahun 2020 hingga 2023. Dalam penelitian kali ini memakai metode analisis yaitu kuantitatif deskriptif korelasional, menggunakan metode penyeleksian sampel yaitu purposive sampling dan sampel sejumlah 11 perusahaan. Pengujian dibantu dengan penggunaan software yaitu SmartPLS 4.0. Temuan penelitian ini  menunjukkan bahwa kinerja lingkungan tidak memiliki pengaruh pada nilai  perusahaan dan variabel profitabilitas dapat memoderasi pengaruh kinerja lingkungan terhadap nilai perusahaan.
Co-Authors Abdul Kadir Usry Abdullah, Rose Amin, Aminul Anang Amir Kusnanto Anang Amir Kusnanto Anang Amir Kusnanto Andi Darmawati Andiani, Lidia Arniati, Tutik Asrori, Sobikhul Bashir, Mohamed Sharif Bayu Aji Kurniawan Bimantaka, Dea Amanda Bunyamin Bunyamin Bunyamin Bunyamin Cindy O. Pangemanan Devi Dwi Rahmawardani Djoko Sugiono Dwi Susanti Faley, Hisner Glori fatimah Fatimah Febriani Wahidatun Nirmah Fernanda, Hadiana Fernandhytia, Fernanda Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Hernani, Anggit Indirayani, Triana Kastelia Azaria Kurniawan, Joshua Kusnanto, Anang Amir Kusrini, Henni lail, nurul husnul Lidia Andiani Lidia Andiani Lidia Andiani Lubis, Rita Mahdalena Maria Gratia Kolo Mirza, Chafif Moh. Syadeli Mohamed Bashir Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muniroh, Muniroh Nirmah, Febriani Wahidatun Nunung Nurastuti Nunung Nurastuti Utami Oniber Subana Hauteas Prajoga, Uke Putri Azzahroh Putri Rundulemo Rahmayanti, Arini Restinah, Anjar Rina Irawati Rosa Hanifah Rundulemo, Putri Samuel Halim Selsa Kurniawati Putri Siburian, Claranita Silferia, Silferia Siti Munfaqiroh Siti Munfariqoh Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Surtini, Surtini Susetyo Dimas Wardhana Titin Rustini, Titin Tutik Arniati Tutik Arniati Uke Prajoga Uke Prayoga Uke Prayoga Usry, Abdul Kadir Veronika Mau, Maria Wijaya, Dean Ascha Yohanes Firmansyah Youdisanita Lering, Gabriela Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra