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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) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics 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 JURNAL KAJIAN PENDIDIKAN DAN CAKRAWALA PEMBELAJARAN
Muslichah Muslichah
STIE Malangkucecwara Malang
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KINERJA KEUANGAN BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Putri Rundulemo; 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 | DOI: 10.29040/jap.v25i1.14106

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
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI Youdisanita Lering, Gabriela; Muslichah, Muslichah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.593

Abstract

This study aims to analyze the effect of governance and financial performance on company value with corporate social responsibility as a moderating variable. The population in this study were 30 food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used the purposive sampling method, with a sample of 17 companies. The research method used was quantitative causal with data sources in the form of secondary data listed on the Indonesia Stock Exchange. The results of the study produced 4 important findings. First, governance has a significant effect on company value, Second, financial performance has a significant effect on company value, Third, social responsibility strengthens the influence of governance on company value. Fourth, social responsibility strengthens the influence of financial performance on company value.
ENVIRONMENTAL DISCLOSURE AND FIRM VALUE: THE MODERATING ROLE OF BOARD SIZE Tutik Arniati; Muslichah Muslichah; Nunung Nurastuti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.474

Abstract

This study aims to examine the impact of environmental disclosure on firm value, with board size serving as a moderating variable. The study population comprises state-owned Enterprises (SOEs) listed on the Indonesian Stock Exchange from 2019 to 2023. A sample of 14 SOEs was acquired through purposeful sampling. The research findings indicate that environmental disclosure does not influence business value, and board size does not alter the link between these two factors. Despite the study's findings indicating that direct and moderating impacts are insignificant, this does not imply that environmental disclosure lacks importance. Organizations must enhance transparency and the execution of sustainability policies to generate enduring value. The government and regulators may contemplate more robust policies that connect environmental performance with economic incentives, so enhancing the market's appreciation of environmental disclosure and augmenting corporate value.
Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan dengan Moralitas Individu sebagai Variabel Moderasi Mirza, Chafif; muslichah, muslichah
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2190

Abstract

This study examines at the effect internal control on fraud prevention using morality as a moderating factor. A total of 125 individuals were chosen as research samples, out of the 658 employees of Bank Negara Indonesia (Persero) in Regional Office 11 in Manado. Research shows that internal control has a negative effect on fraud prevention. The results of this research also show that individual morality can strengthen the effect of internal control on fraud prevention.
Board of directors and firm performance in mining companies: Mediating analysis of intellectual capital and sustainability reporting Arniati, Tutik; Muslichah, Muslichah
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-1 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

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

Abstract

Purpose — This study aims to analyze the direct and indirect effects of board of directors on firm performance.Method — This study focuses on a population of mining sector companies that went public on the Indonesia Stock Exchange between 2019 and 2021. We analyzed a sample of 30 such companies. Our independent variable is the role of the board of directors, while the dependent variable is the performance of the company. We further examined intellectual capital and sustainability reporting as mediating variables. For our analysis, we employed the Partial Least Squares method using the SmartPLS version 3 software.Result — This study elucidates that while independent board directors do not directly influence a firm's performance, they significantly impact its intellectual capital, comprising knowledge, experience, intellectual property, and employee capabilities. This intellectual capital directly influences the firm's performance, suggesting an indirect route by which independent directors contribute to the firm's success. Moreover, independent directors also directly affect the firm's sustainability reporting, encompassing the disclosure of its economic, environmental, and social impacts. Like intellectual capital, sustainability reporting also impacts the firm's performance, providing another indirect pathway for independent directors to affect performance. Thus, intellectual capital and sustainability reporting serve as mediators between independent directors and firm performance, underscoring the crucial, albeit indirect, role these directors play in propelling a firm's success.Contribution — This research provides a valuable contribution to the academic community. First, this study integrates previous research into one research model. Second, this study examines sustainability reports as a mediating variable that is rarely studied.
Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Hanifah, Rosa; 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.
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
Co-Authors Abdul Kadir Usry Abdullah, Rose Amin, Aminul Anang Amir Kusnanto Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Arniati, Tutik Asrori, Sobikhul Bayu Aji Kurniawan Bimantaka, Dea Amanda Bunyamin Bunyamin Bunyamin Bunyamin Cindy O. Pangemanan Devi Dwi Rahmawardani Dimas Junior Djoko Sugiono Dwi Susanti Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda Fernandhytia Fernanda, Hadiana Galuh Asri Pratiwi Graha, Vina Satya Hanifah, Rosa 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 Mirza, Chafif Moh. Syadeli Mohamed Bashir Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muniroh, Muniroh Nirmah, Febriani Wahidatun Nunung Nurastuti Nurul Fajar Oniber Subana Hauteas Prajoga, Uke Putri Azzahroh Putri Rundulemo Rahmayanti, Arini Restinah, Anjar Rina Irawati 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 Uke Prajoga Uke Prayoga Uke Prayoga Usry, Abdul Kadir Wijaya, Dean Ascha Yohanes Firmansyah Youdisanita Lering, Gabriela Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra