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Roslinawati Roslinawati
Department Of Sociology, Faculty Of Social And Political Sciences, Tadulako University, Indonesia
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PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN ETNIS TIONGHUA TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Elviza, Elviza; Khaira, Fathul; Roslinawati, Roslinawati
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2570

Abstract

Tujuan dalam penelitian ini adalah untuk menguji dan menganalisis Pengaruh karakteristik Dewan Komisaris dan etnis Tionghoa terhadap kinerja keuangan pada perusahaan sektor ritel yang terdaftar di Bursa Efek Indonesia. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Data penelitian berupa data laporan keuangan dan laporan tahunan perusahaan sektor ritel yang terdaftar di BEI, perusahaan sektor ritel yang menjadi subjek penelitian adalah 30 perusahaan, dengan rentang waktu 3 tahun, subjek pengamatan adalah 90 observasi. Hasil penelitian menunjukkan bahwa karakteristik dewan komisaris berpengaruh signifikan terhadap kinerja keuangan Perusahaan dan suku Tionghoa berpengaruh signifikan terhadap kinerja keuangan Perusahaan.Kata Kunci: karakteristik Dewan Komisaris, etnis Tionghoa, kinerja keuangan perusahaan.
Perlawanan Perempuan Adat Wana Posangke dalam Mempertahankan Identitas Kultural Zaiful, Zaiful; Roslinawati, Roslinawati; Muhammad, Hasan; Cinu, Surahman
HUMANISMA : Journal of Gender Studies Vol. 4 No. 1 (2020): June 2020
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/humanisme.v4i1.3161

Abstract

Customary land is claimed as a safekeeping of history that must be maintained, local wisdom is considered as a code of conduct, and forests and traditional land as a dependent space for communal living. Meanwhile, the pace of expansion of palm oil plantations by the private sector supported by the state through permit schemes has created resource conflicts in customary law areas that threaten the existence of Tau Taa Wana's cultural heritage. This threat to cultural heritage has pushed the indigenous women of Wana Posangke to carry out resistance movements to protect and maintain communal cultural identity. This means that expansion activities that threaten the existence of cultural heritage encourage the desire to protect and maintain cultural heritage.
Co-Authors Andi Mascundra Amir Elviza Elviza Firdayanti Firdayanti Hasan Muhamad Hasan Muhammad Hasan Muhammad Khaira, Fathul Mascunra, Andi Moh. Nutfa Moh. Saleh Pricylia Chintya Dewi Buntuang Surahman Cinu Suriansah, Suriansah Zaiful Zaiful