Article Per Year (5 Year)
p-Index From 2021 - 2026
26.789
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) PREMISE LAW JURNAL Majalah Kedokteran Bandung Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmiah Mahasiswa FEB MIX : Jurnal Ilmiah Manajemen IMAGE Badamai Law Journal Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Journal of Business Management Education (JBME) KAREBA : Jurnal Ilmu Komunikasi Jurnal Manajemen Pelayanan Publik Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Ekspektra: Jurnal Bisnis & Manajemen Jurnal EMT KITA Jurnal Ilmu dan Riset Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Biologi Tropis JRMSI - Jurnal Riset Manajemen Sains Indonesia IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Media Agribisnis (MeA) Pendas : Jurnah Ilmiah Pendidikan Dasar Khadimul Ummah Journal of Social Dedication JOURNAL OF APPLIED ACCOUNTING AND TAXATION JELL (Journal of English Language Learning) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI JKM (Jurnal Kebidanan Malahayati) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EDUKATIF : JURNAL ILMU PENDIDIKAN JCRS (Journal of Community Research and Service) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum The International Journal of Business Review (The Jobs Review) Jurnal Riset Akuntansi Aksioma Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Komunikologi: Jurnal Pengembangan Ilmu Komunikasi dan Sosial JURNAL MUTIARA AKUNTANSI Jurnal Ekonomi Manajemen JURNAL AKUNTANSI Valid Jurnal Ilmiah International Journal of Economics, Business and Accounting Research (IJEBAR) Sainstek : Jurnal Sains dan Teknologi PREPOTIF : Jurnal Kesehatan Masyarakat Journal of Telenursing (JOTING) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Jurnal Bumigora Information Technology (BITe) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Filsafat Indonesia Journal of Sustainable Tourism and Entrepreneurship Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Jurnal Kebidanan Khatulistiwa MURHUM : JURNAL PENDIDIKAN ANAK USIA DINI Jurnal Promotif Preventif Jurnal Cahaya Mandalika Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Kesehatan Tambusai Jurnal Edukes: Jurnal Penelitian Edukasi Kesehatan Bisnis Net : Jurnal Ekonomi dan Bisnis MAHESA : Malahayati Health Student Journal JURNAL MANAJEMEN AKUNTANSI (JUMSI) TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan Plusminus: Jurnal Pendidikan Matematika IJORER : International Journal of Recent Educational Research Jurnal Riset Ilmu Ekonomi EkoPreneur ARRUS Journal of Engineering and Technology International Journal of Quantitative Research and Modeling Asian Management and Business Review Jurnal Riset dan Pengabdian Masyarakat Juwara : Jurnal Wawasan dan Aksara International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Agrifitia: Journal of Agribusiness Plantation JRAM (Jurnal Riset Akuntansi Multiparadigma) Proceeding International Seminar of Islamic Studies Wiga : Jurnal Penelitian Ilmu Ekonomi Excellent Midwifery Journal Tropical Health and Medical Research Journal Journal of Disruptive Learning Innovation (JODLI) Jurnal Agriculture JURNAL MANAJEMEN MODAL INSANI DAN BISNIS (JMMIB) Jurnal Transparansi Publik (JTP) Journal of Trends Economics and Accounting Research Jurnal Pemberdayaan dan Pendidikan Kesehatan Jurnal Ekonomika Dan Bisnis Jurnal Dunia Pendidikan Economic Reviews Journal JUITECH: Jurnal Ilmiah Fakultas Teknik Universitas Quality JURNAL AGROTEKNOSAINS Pro-Stek Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Journal of Community Service Jurnal Teknik Sipil Institut Teknologi Padang Journal of International Conference Proceedings Indonesian Journal of Community Empowerment Tsaqofah: Jurnal Penelitian Guru Indonesia Jurnal Pengabdian Masyarakat Bhinneka ANWARUL: Jurnal Pendidikan dan Dakwah Indonesian Management and Accounting Research Media Ekonomi International Journal of Community Service (IJCS) Worksheet : Jurnal Akuntansi Jurnal Komunikasi, Sains dan Teknologi (JKST) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Jurnal Sosial dan Sains JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business JURNAL FIRNAS International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Balale' : Jurnal Antropologi Sintaks: Jurnal Bahasa dan Sastra Indonesia Vernacular Journal of Medical Laboratory Research JEKSya Jurnal Ekonomi dan Keuangan Syariah Journal of Multidisciplinary Science: MIKAILALSYS Ahsana: Jurnal Penelitian dan Pengabdian kepada Masyarakat Jurnal Ekonomi Kreatif Indonesia Jurnal Pengabdian Masyarakat Indonesia Sejahtera Sriwijaya Journal of Agribusiness and Biometrics in Agriculture Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah PEDAGOGIC: Indonesian Journal of Science Education and Technology West Science Social and Humanities Studies Kajian Akuntansi NHI Hospitality International Journal Journal of Chemistry Education and Integration IIJSE Prosiding Seminar Nasional Pengabdian Kepada Masyarakat: Peduli Masyarakat Jurnal Pendidikan Guru Sekolah Dasar Jurnal Pengabdian Bukit Pengharapan Prosiding Seminar Kesehatan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Inovasi Global Jurnal Cendekia Ihya AS-SHIHA: JURNAL KESEHATAN Journal Education Innovation Trends in Infection and Global Health Journal of Management Education Social Sciences Information and Religion International Research Journal of Business Studies PITIMAS: Journal of Community Engagement in Health Ikhlas: Jurnal Ilmiah Pendidikan Islam Celebes Nursing Journal Joong-Ki Research in Accounting Journal ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Desultanah: Journal Education and Social Science JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Jurnal Punyimbang Magister Scientiae Jurnal Ekonomi Kuantitatif Terapan Proceeding Banten International Conference on Health Advancement & Research (BINAR) Jurnal Kesehatan Jurnal Agama Sosial dan Budaya
Maya Sari
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 256 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 256 Documents
Search

 20   21   22   23   24 
Islamic Green Banking At Bank Pembangunan Daerah In Indonesia Rahmayati, Rahmayati; Mujiatun, Siti; Sari, Maya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1850

Abstract

This research aims to prove the concept of Islamic Green Banking in the banking system in Indonesia, precisely at the Bank Pembangunan Daerah (BPD) bank and to proves that CSR, Green Accounting, Growth Financing, NPF, Liability on Green Banking have a simultaneous and partial test effect on Green Banking. The research method used is descriptive quantitative, using secondary data from the bank's Annual Report from 2015-2020 at PT. BPD Aceh Syariah, PT. BPD Sumatera Utara, PT. BPD Jambi, PT. BPD. Nagari, PT. BPD. Riau and Kepulauan Riau, PT. BPD Sumatera Selatan and Bangka Belitung. The results of the study prove that the Corporate Social Responsibility (CSR), Growth Financing, Green Accounting, NPF variable have an effect on Green Banking except for Liability variable which shown negative result on Green Banking and this study is that the application of Green Banking is a pattern that can be implemented by the BPD through digitizing online services.
Analysis of Factors Affecting the Financial Performance of MSMEs Businesses in Buntu Bedimbar Village, Sub-District Tanjung Morawa Saragih, Aji Fadillah; Sari, Maya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3950

Abstract

This study aims to determine the effect of MSME business financial performance on MSME business actors. The type of research used in this research is hypothesis testing. The sample in this study were MSME players in Buntu Bedimbar Village, Tanjung Morawa District. At this time, many MSMEs in the area are declining, both in terms of numbers and income, so for that, the researchers made observations and decided to take several variables that allegedly could affect the business performance of MSMEs in the area. The data collection technique used a questionnaire with 171 respondents. Validity and reliability tests were carried out on respondents who had the same characteristics as the research subjects. The analysis method used in this research is the 1-5 linear scale analysis method. The results showed that the business capital variable had a positive and significant influence on the financial performance of Buntu Bedimbar Village MSME businesses. The business duration variable has no influence and is significant on the financial performance of Buntu Bedimbar Village MSME businesses, the financing variable has an influence and is significant on the financial performance of Buntu Bedimbar Village MSME businesses, the Islamic financial literacy variable has an influence and is significant on the financial performance of Buntu Bedimbar Village MSME businesses. Together, capital, financing, and Islamic financial literacy have a positive and significant influence on the financial performance of Buntu Bedimbar Village MSME businesses, while the length of business does not have any influence on the financial performance of Buntu Bedimbar Village MSME businesses.
Peningkatan Konsentrasi Belajar Siswa Melalui Permainan Catur Sari, Maya; Elviana, Elviana; Muslima, Muslima
Desultanah: Journal Education and Social Science Vol. 1 No. 2 (2023): Desultanah: Journal Education and Social Science
Publisher : Yayasan Putroe Ceudah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69548/d-jess.v1i2.14

Abstract

Penelitian bertujuan untuk mengetahui peningkatan konsentrasi belajar siswa dengan menerapkan permainan catur. Penelitian ini menggunakan jenis penelitian eksperimen dengan pendekatan kuantitatif. Metode penelitian yang digunakan adalah metode One Group Pretest Posttest Design, 6 orang siswa diteliti dengan menggunakan teknik purposive sampling. Teknik pengumpulan data untuk mengukur konsentrasi belajar siswa melalui observasi dan angket. Uji N-Gain menentukan besarnya hasil sebelum dan sesudah pengujian setelah di berikan treatment dihitung dengan rumus normalized gain. Berdasarkan hasil rata-rata N-Gain persentase katagori efektivitas tafsiran adalah cukup efektif. Dengan demikian dapat disimpulkan bahwa layanan bimbingan kelompok dengan penggunaan permainan catur dapat meningkatkan konsentrasi belajar siswa
Pengaruh Intellectual Capital Terhadap Company Values Dengan Profitabilitas Sebagai Variabel Intervening Baihaqqi, Mhd Anggi; Astuty, Widia; Sari, Maya
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.8834

Abstract

This research was conducted with the aim of testing and analyzing the influence of Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added on company value through profitability in basic industrial and chemical companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this research is all basic industrial and chemical companies listed on the Indonesia Stock Exchange. The sample used in this research was determined using a purposive sampling technique with the acquisition of 10 companies. This research approach uses associative research. The data collection technique uses documentation techniques, and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and part analysis. The research results show that testing the indirect influence hypothesis shows that Value Added Capital Employee, Value Added Human Capital, Structural Capital Value Added have no effect on company value through return on assets in basic industrial and chemical companies listed on the Indonesia Stock Exchange.Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added terhadap Company Values melalui profitabilitas pada perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia secara langsung mupun secara tidak langsung. Populasi dalam penelitian ini adalah seluruh perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dipenelitian ini ditentukan dengan menggunakan teknik penarikan purposive sampling dengan perolehan 10 perusahaan. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data  menggunakan teknik dokumentasi, dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan part Analysis.  Hasil penelitian menunjukkan Pengujian hipotesis pengaruh tidak langsung menunjukkan Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added tidak berpengaruh terhadap Company Values melalui return on assets pada perusahaan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia.
Transformasi An-Naḥt dalam Identitas Linguistik Muslim Multibahasa: Studi Kasus Media Sosial Sari, Maya; Umi Kulsum; Ali Hasan Al Bahar; Ibnu Rawandhy N. Hula; Baso Pallawagau
Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Vol. 11 No. 4 (2025): Penulis dari 3 negara (Indonesia, Jerman dan Turki)
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/onoma.v11i4.7193

Abstract

Penelitian ini bertujuan menganalisis transformasi an-naḥt sebagai penanda identitas linguistik dalam komunitas Muslim multibahasa di era digital. Awalnya, an-naḥt dalam bahasa Arab merujuk pada pemendekan ungkapan seperti ḥamdalah, namun kini meluas menjadi simbol solidaritas, ekspresi religius, dan gaya hidup Muslim modern. Penelitian ini menggunakan pendekatan deskriptif kualitatif melalui analisis konten digital dan observasi etnografi daring. Data diperoleh dari unggahan di TikTok, Instagram, dan Facebook berupa video, caption, , dan tagar yang mengandung bentuk an-naḥt seperti ḥamdalah, tahlīl, hijabfluencer, mompreneur, dan muslimfluencer.Hasil menunjukkan bahwa an-naḥt digital tidak hanya mempertahankan nilai semantik dan spiritualnya, tetapi juga bertransformasi menjadi ekspresi sosial dan ekonomi. Istilah seperti mompreneur dan muslimfluencer menggambarkan identitas perempuan Muslim produktif serta figur dakwah digital. Kontribusi penelitian ini terletak pada perluasan kajian dinamika bahasa Arab di era kecerdasan buatan dan pada pemahaman baru tentang hubungan antara bahasa, agama, dan ekonomi digital dalam pembentukan identitas global.
Uji Aktivitas Ekstrak Etanol Daun Salam (Syzygium polyanthum) Terhadap Pertumbuhan Bakteri Methicilin-Resistant Staphylococcus aureus Nuranti Rumela Sirait; Rosina Sitohang; Arman Bemby Sinaga; Maya Sari
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 4 No. 1 (2022): JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

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

Abstract

Bay leaf (Syzygium polyanthum) is a family of Myrtaceae, which has been widely used as a spice in the kitchen, it turns out that it can be used as a traditional medicine to treat various diseases such as diabetes mellitus, hypertension, diarrhea, cholesterol, gastritis, and gout. Bay leaf (Syzygium polyanthum) can be used as a traditional medicine to maintain health and prevent various diseases because it contains alkaloid compounds, tannins, flavonoids, essential oils, and saponins. Methicillin-Resistant staphylococcus aureus (MRSA) is a cause of bacterial infections such as bacteremia, pneumonia, and surgical wound infections. Methicillin-Resistant Staphylococcus aureus can cause various complications, often in the bloodstream, joints, lungs, bones, and heart. This study was conducted with the aim of knowing the antibacterial activity of the ethanolic extract of bay leaves (Syzygium polyanthum) with concentrations of 5%, 10%, 15%, 20%, and 25% against the growth of Methicillin-Resistant staphylococcus aureus bacteria. This research method uses an experimental method, namely to determine the antibacterial activity of ethanol extract from bay leaves (Syzygium polyanthum) against the growth of Methicillin-Resistant staphylococcus aureus bacteria. This research used 96% ethanol as solvent. The test was carried out through several stages including material collection, preparation of Simplicia, manufacture of ethanol extract from bay leaves by maceration, and testing of antibacterial activity against Methicillin-Resistant staphylococcus aureus bacteria. Based on the results of phytochemical screening tests, the thick extract of bay leaf contains a class of alkaloids, flavonoids, glycosides, saponins, and tannins. The results of the antibacterial activity test of thick bay leaf extract against Methicillin-Resistant staphylococcus aureus bacteria had an average inhibitory activity at concentrations of 5% (6.55 mm), 10% (7.5 mm), 15% (8 mm), 20 % (8.8 mm) and 25% (11.06 mm).
MITOS LARANGAN MENIKAH 2 SAUDARA KANDUNG LAKI-LAKI DAN PEREMPUAN DALAM KURUN WAKTU SATU TAHUN DIDESA PAKUAN RATU WAYKANAN Sari, Maya
Jurnal Punyimbang Vol. 3 No. 2 (2023): Jurnal Punyimbang
Publisher : Program Studi Pendidikan Bahasa Lampung, FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/punyimbang.v3i2.1135

Abstract

Abstract This article reveals how two Arabic consonant sounds: the glottal stop and the pharyngeal sis are pronounced by native speakers of the Lampung language when reciting Surah Al-Fatihah. The theory used in this research is articulatory phonetics. Using this theory, each sound is described and analyzed according to place, way of articulation and sound. Data in the form of sound recordings from speakers of the Arabic language of the Al-Qur’an and speakers of the Lampung language were transcribed using the International Phonetic Alphabet (AFI), and described based on place, method of articulation and sound. To see the visualization of the sound, researchers used tools in the form of a computer program, Praat. Using the contrastive analysis method, researchers analyzed the differences in the features of the two sounds. The results of the research show that there are 6 pronunciations of glottal consonant sounds and 6 pronunciations of pharyngeal consonant sounds in Surah Al-Fatihah. These two consonant sounds are each pronounced as a vowel sound by native Lampung speakers. This research concludes that there is a change in the sound of the Arabic language of the Koran in the pronunciation of Surah Al-Fatihah by native Lampung speakers.   Abstrak Dalam Islam pernikahan adalah salah satu hal yang dianjurkan oleh Rasullullah. Ada beberapa hal yang harus diperhatikan dalam pernikahan yakni: syarat, rukun dan larangan pernikahan. Namun telah terjadi di suatu kampung yang melarang menikah 2 saudara kandung laki-laki dan perempuan dalam kurun waktu satu tahun didesa pakuan ratu waykanan hal ini disebabkan oleh faktor yang terjadi di masyarakat diakibatkan karna kampung Pakuan Ratu memiliki bukti yang telah terjadi dikampung tersebut. Jika dilakukan maka akan terjadi malapetaka jika mereka tetap melangsungkan pernikahan dan dalam hal ini maka akan terjadi suatu akibat yang ditimbulkan antara kedua belah pihak yakni: Mandul, gila, sakit-sakitan, hilang bahkan akan sampai meninggal dunia. Dan semenjak adanya faktor tersebut maka masyarakat yang berada di Pakuan Ratu melarang putra-putri mereka untuk menikah secara bersamaan dalam satu tahun, dan justru mereka lebih merelakan anak gadis mereka untuk tidak menikah dari pada harus menikah secara bersamaan. Sehingga dari latar belakang yang ada maka penulis melakukan penelitian.
The Role of Profitability in Moderating the Relationship between Sustainability Reporting and ESG Disclosure onFirm Value of Energy Sector in Indonesia Wulandari, Tri; Hani, Syafrida; Sari, Maya
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11261

Abstract

This study aims to test and analyze the effects of Sustainability Reporting and ESG Disclosure on firm Value, moderated by profitability, among energy sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research is associative and quantitative. The population of this study comprised 87 companies listed on the Indonesia Stock Exchange, which were purposively sampled, yielding 11 companies in the 2019-2023 period. The collected data were analyzed using SPSS version 27. The results of this study indicate that only Sustainability Reporting affects firm value, as measured by Price-to-Book Value (PBV). Then, Profitability as measured by ROA is also unable to moderate either Sustainability Reporting or ESG Disclosure on firm Value.
Factors Affecting the Behavior of University Community to Use Credit Card Sari, Maya; Rofaida, Rofi
International Research Journal of Business Studies Vol. 4 No. 3 (2011): December 2011 - March 2012
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.4.3.217-228

Abstract

This study was aimed to gain insights and tested the factors that influence credit cards usage in university community of UPI through Theory of Planned Behavior model approach. Using Path Analysis to explain the direct and indirect influence of attitude, subjective norm and behavioral control to intention and behavior of credit card usage. The results showed all respondents have a positive attitude towards credit cards usage, with high influence of subjective norm, high behavior control, high intention to use credit cards and all respondents used credit cards wisely. There was positive and significant effect either simultaneously or partially between behavioral attitudes, subjective norms, and behavior control toward the intention to use credit card. The partial test results showed behavioral attitude has the greatest influence on the intention to use credit card. There was a positive and significant influence both simultaneously and partially between behavioral attitudes, subjective norms, and behavioral control on default-risk debt behavior. The partial results showed that attitude gives the greatest influence on default debt risk behavior. The result also proved there was a positive and significant influence of the intention to use credit card on default debt risk behavior.
THE EFFECT OF MUDHARABAH AND MUSYARAKAH FINANCING ON NET INCOME THROUGH REVENUE SHARING IN ISLAMIC BANKS IN INDONESIA Laster Jujanwar Bancin; Irfan; Maya Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4402

Abstract

In general, problems that are often experienced by companies cannot be separated from the funds needed to finance its business. In meeting their needs, almost everything companies utilize banking services. One of them is sharia banking that channels funds in the form of financing, including mudharabah finance, and musyarakah financing in the hope that Islamic banks will receive profit sharing from these financing. In the case of repayment of financing disbursed by Islamic banks has the potential to risk the risk of traffic jams in repayment, so that it can affect earnings. The study aims to (1) analyze the effect of Mudharabah, Musyarakah Financing and Profit Sharing Funding on Net Profit partially and simultaneously on Islamic Banks listed on the IDX. (2) analyze the effect of mudharabah and musyarakah financing, using Path Analysis of Net Profit through Revenue Sharing Revenue at Islamic Banks. population in this study are all Sharia Banks Listed on the Indonesia stock exchange. Based on the results of the study, it is obtained (1) direct influence, namely, a) mudharabah financing does not significantly influence the Profit Sharing of 0.930, b) Musyarakah financing significantly influences the Profit Sharing of 0.000, c) mudharabah financing significantly influences the Net Profit equal to 0.034, d) Musyarakah financing significantly influences the Net Profit of 0.001, e) revenue sharing significantly influences the Net Profit of 0.000, (2) the indirect effect, namely, a) the effect of the Mudharabah financing coefficient on Net Profit through Profit Sharing.
Co-Authors ,, Erwansyah Abdul Aziz, Nor Farradila Abdul Hamid Abdul Muhaimin Elyusufi Abdul Rozak Achmad Rizki Azhari Adilla Bahri Lubis, Nur Afdhal Surya Hamid Agus Rahayu Agustin, Roro Rian Agustini, Kamelia Agustinus Ngadiman Ahiase, Godwin Ahmad Afandi Ahmad Sabri Ahmad Sabri Aidhya Irhash Putra Akma Khairunnisa Al Muna, Nuna Alfiana, Rinta Alhadi, Fahmi Ali Hasan Al Bahar Ali Usman, Ali Allenidekania Allenidekania Alwinda Manao Amalia, Shendy Aminah Aminah Amirah, Eva Ammar, Muflih Ampomah, Philipina Anang Shophan Tornado Anayati, Wan Andriana, Denny Andrieta Shintia Dewi Anggi Julianti Anita, Apriliawati Annisa Nabila Antonius Antonius Arfina, Angga Arianto, Tezar Arifin, Adip Arista, Dora Arman Bemby Sinaga Arrum Dwi Wahyuni Asana, Annur Ramadhani Asih Rahayu Ajeng Agesti Askolani Askolani, Askolani Asma Asma Asriani, Elza Astuti, Fitri Diana Asya, Shadrina Aulia Rahman Harahap Awudu, Shaibu Ayu Juni Sihombing Ayu Nurwitasari Aziza Maharani Azti, Tengku Mutiara Baehaqi Bahri, Aisyah Amanda Baihaqqi, Mhd Anggi Baihaqqy, Mochammad Rizaldy Insan Balang, Fransiskus Barokah, Tetty Baso Pallawagau Budhi Pamungkas Gautama, Budhi Budiharto, Toto Caesarya, Sesy Cahyaningsih, Desi Cahyaningtyas, Christian Chairul Furqon, Chairul Chandra, Dicky Chatarina Umbul Wahyuni Ciptagustia, Annisa Dabi, Rowland Seyram Koku Daviq Chairilsyah Davu Raissa Elazar Dedy Dedy Syahputra, Dedy Defung, Felicity Desi Desi, Desi Destrinelli Destrinelli Desy Tri Anggarini Dewi, Intan Kumala Dian Kurnianingrum, Dian Dibias Lazuardi Maulid Dinda Adela Dinda Aulia Nazwa Disman Disman Disman Disman, Disman Diwa Ardhaza Dona Afriyani Donal Nababan Dyan Eka Tamara Edi Suryadi, Edi Edisah Putra Nainggolan Eka Nurmala Sari Eko Prihandono Eli Ratni Elni Fatimah Elviana Elviana, Elviana Elvina Sari Ema Nur Amalia Endah Wahyuni Erika, Friti Sinta Erric Wijaya, Erric Erwan Efendi Euis Bandawaty Fachrur Rozi Fajar, Pipih Nurul Fajri, Arinal Fanji Wijaya Fauziah, Sheilla Nurul Febri Nur Salamah Febrimeli, Dwi Febtrina, Rizka Feskaharni Alamsjah Feti Karfiati Memed Fidiana, Fidiana Fikri, Rizal Firman Ganda Manik Fitmawati Fitmawati Frido Sarita Simatupang Fuad Muchlis Gaol, Liska Yuni Br Lumban Ghotan Rolandi Ginting, Intan Anisa Gudiato, Candra Gunawan, Fany Gunawan, Shodhik Ade Gusmaneli Gusmaneli Gusmita Zalianti Habiddin Hairani, Debby Riana Hakiki, Iqbal Hanafi Nasution Handayani, Oktavia Hanif, Faizira Nur Hanifah Yusuf Harahap, Yanti Novita Hardita, Lisha Febrianty harisandi, Prasetyo Harun, Muhammad Fiqri Hasibuan, Ira Maulida Sari Haugesti Diana Henny Herwina Heny Hendrayati HERI SUSANTO Herliani Herliani Heryana, Toni Heskia, Carlo Hidayat, Arman Hilman Firmansyah, Hilman Hilman, Shinta Indriawati Hindriyanto Dwi Purnomo Ho, Thuy Tien Hukmi Hukmi, Hukmi Husnul Khatimah Ibnu Rawandhy N. Hula Ika Putera Ika Putera Waspada Ikaputera Waspada, Ikaputera Ikaputra Waspada Ikhsan, Sugiyanto Ikin Solikin Ilahi, Wahyu Ilaina, Shofy Imas Purnamasari Indriyani Handyastuti Ingsun Kumala Irti Intan Royana Silalahi Irawan, Rini Larasati Irawati Irfani Irfan, Irfan Irfanny, Riza Irwan Sembiring Is Natonis, Rolfi Junyanto Isnaniar Iwan Kurniawan Iwan Kurniawan Jalaludin, Engga Januri, Januri Japo Alberto Jasmi Jasmi Jaya, Andi Eka Putra Jiye Jin Jufrizen Juju Masunah Julia Famor Pratami Julia Rahmah, Julia Juliana Br Simbolon Juliana br Simbolon br Simbolon Juliana, Nur Julita, Sety Kadewi, Ami Karimaliana, Karimaliana Karsiwan Karsiwan Kartika Sari, Lia Kasmiruddin " Khamiliyah, Lili Komariah, Elis Kpodo, Percy Chris Krishna Yuliawati, Ayu Kuntum Khaira Kurniadi, Elika Kurniawan, Ahmad Afrideni Kusnendi, Kusnendi Kusumah, Echo Perdana Kusumah, Reni Risnawati Laisya Okta Preyera Laster Jujanwar Bancin Lekettey, Edem Leonardo, Enrico Lesmana, Hendy Lestari, Firda Maulani Lestari, Nining Puji Lestari, Popy Lili Adi Wibowo Lilies N Tangge Lindesi Yanti Lisna, Yusi Yusnita Juwita Livia Fransiska Lubis, Febby Putri Anasya Luckyardi, Senny Lumbatoruan, Astuti Lusha Natasya Lusi Marleni, Lusi M. Arief Fadillah Maimunah R Maimunah R Maimunah, Ai Maini Sitepu, Juli Maisyarah, Rini Mar Atun Saadah Mardhatilla, Mely Mardin, Mardin Maria Angela Siokalang MARIA BINTANG Mariana Mariana Mariati Siregar, Laura Marsia, Marsia Masriani . Masripah, Imas Siti Masrul Djalal Mathewi, Mathewi Maulana, Yono Maulana Maysarah Nabila Mayta Novaliza Isda Mega Yusdian Puteri Mia Adilla Mira Mira Mira MMSI Irfan ,S. Kom Mochammad Imron Awalludin Moh. Yuddy Yudawirawan Mufarizuddin Mughni, Gilman Muh. Fahrudin Alawi Muhamat, Amirul Afif Muhammad Afif Muhammad Andi Prayogi Muhammad Baihaqki Muhammad Basyir Muhammad Firza Alpi, Muhammad Firza Muhammad Idris Muhammad Irfan Nasution Muhammad Luthfi Muhammad Luthfi Muhammad Nadjib, Muhammad Muhammad Nur Kholis Muhammad Nur Kholis Muhammad Ridho Muhammad Shareza Hafiz Muhammad Sofwan Muhammad Syahrizal MUHAMMAD YUSUF Muhammad, Saiful Muhyarsyah, Muhyarsyah Munaya Fauziah Muntholib Muriati, Dewi Sri Mursyidin Muslih Muslih Muslima Muslima, Muslima Nadeak, Thomas Nadia Putri Nadira Nurul Fathiyah Nasution, Affrina Nasution, Alamsyah Nasyalia, Cut Natasya Ramadhana Natasya, Lusha Nengsih, Luluk Wahyu Nery Sofiyanti Netti Siska Nurhayati Ngadimin Ngadimin Niken ananda Nirzalin Nopiazinda, Adelia Nopita Yanti Sitorus Nopitasari, Nopitasari Novel Ersa Ilfada, Dwi Novi Anggelia Tratama Noviani, Doris Novien Rialdy Novita Safitri Novitry, Viony Nugraha Nugraha , Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugraha, N Nugroho, Very Sapto Nur Afifah Harahap Nur Azizah Nuranti Rumela Sirait Nurbani, Tri Nurcahyo, Azriel Christian Nurdianti Nurdianti Nurlinda, Andika Nurmala, Eka Nurohmah, Endah Nursayuti, Nursayuti Nurul Ilmi, Nurul Nurul Siti Jahidah Nuryadin, Rully Nyimas Heny Purwati Oce Ridwanudin Olieviani, Marisa Onsardi, Onsardi Osep Yasier Almunsiri P, Noviyanti P, Noviyanti. Padilah Hasibuan Panab, Fridon D. Pardede, Rachel Christa Masniari Pawitra, Mohammad Tyas Perdana, Yoga Pohan, Mukmin Pranata, Syafroni Pratama, Siswa Pri Agung Danarahmanto Prihadi, M Dana Primawita Oktarima Puji Lestari, Sri Purnawati, Tri Purwandari, Istiti Puspo Dewi Dirgantari Puteri, Mega Yusdian Putra Santoso Putri Fadillah Putri Lilis Dyani PUTRI WULANDARI Putri, Aghnia Meilana Raden Mohamad Herdian Bhakti Radiman Radiman Radiman Radiman, Radiman Rahayu, Sri Ulfa Rahma Siska Utari Rahmayati Rahmayati, Rahmayati Rahmi Safitri, Rahmi Rakhmaji, Iqbal Rakhman, Ani Rakhmanita Ramadhan, Nanda Ramadhani, Elrisa Ramadhani, Indi Ramadhaniyah, Mona Rambe, Rizkina Ramadhani Ramdhonah, Zahra Rani Ismil Hakim Rapida Saragih Rasdiana, Rasdiana Rasyidah Ratri Harida Ratu Dinny Fauziah Renhoran, Farida Rennyta Yusiana Resti Indriarti Retno Wahyuningrum Rifani, Putri Ardila Rifda Afifah Rifki Hafas, Hafriz Rikawati Ginting Munthe Rinta Alfiana Ririn Ariyanti, Ririn Risa Ratna Gumilang Risdalina Risnati Malinda Riswanto ., Riswanto Rita Tri Yusnita Rizki Anugrah, Rizki Rizki Yunanda Robert Sinaga Rofi Rofaida Rohan Ghaffaruddin, Muhammad Rohmawati, Wahidah Roida Ervina Sinaga Rony, Zahara Tussoleha Rosadi, Asep Rosina Sitohang Rostina Sundayana RR. Ella Evrita Hestiandari Ruliandari, Latifa Rulli Hidayatullah S, Rizki Eka Sabinus Beni SABRINA, ELSA Safina, Nila Sahra, Maidina Sahureka, Marthine Salfarini, Eligia Monixa Sandrina Dwi Melany Sangkot Anisa Saputra, Yoerdy Agusmal Sara Wandari Saragih, Aji Fadillah Sarbaini Sarbaini Sari, Denny Novita Mayang sari, Mutia Satari, Karmelita Satyadharma, Maudhy Sayono Senny Luckyardi Sentot Purboseno Setiawati, Dewi Nur Shafira, Aliya Shafitri, Novia Mahera Sherlyna Puasari Shofy Ilaina Siolimbona, Indra Siregar, Ayu Irmayana Siregar, Marlina Siswoyo, Joan Siti Kurniasih Siti Mujiatun Siti Rahayu Sitorus, Mido Ester Situmorang, Menara Wati Siwi Istiana Dinarti, Siwi Istiana Solihat, Deti Farida SORAYA, RATNA Sri Fitri Wahyuni Sri Puji Lestari SRI RAHAYU Sriana Dewi Stefanus Laga Tukan Sua Betria Dhani Sugianto, Helena Anggraeni (Reni) Tjondro Sugiyono . Suhono Suhono, Suhono Sukma Lesmana, Sukma Sulistiawati, Reni Sumari Sumari Surisman Suryadi, Yopi Susanti Susanti Susiyanti Susiyanti Suwarli Suwarno Swandi, Monica Kharisma Syafiqo, Syafira Auliani Syafitri, Yenni Syafrida Hani Syah, Razha Jamsik Syahputra, Fahmy Syaiful Amri Syamsiati . Thomas, Shanti Tia Yuliawati Tika Arwinda Tinjung Desy Nursanti Tita Maulidya TITIN SUPRIATIN, TITIN Titin Sutini Tiy Kusmarrabbi Karo Toni Wandra Tri Wulandari Triyono Adi Tristanto Ulfa Nurullita Utama, Wahyudayanto Utami, Nyda Utin Desy Susiaty Uwi’ah, Mutata Valina Julia Cahyani Vanessa Gaffar Veithzal Rivai Zainal Wahyuni, Agus Wakhyuni, Emi Waluyanti, Fajar T Wandra Irvandi Wardatus Sholihah Wartini, Tini Waspada, Ika Putera Wazdi, Babay Parid Wellyalina, Wellyalina Widia Astuti Widia Astuty Widodo, Melly Andani Widya Sastika Willma Fauzzia Wimpi Siski Pirari Wiwien Mukti Andriyani Wiwik Norlita Yana Ulfah Yanti Susanti Yanti, Pitri Yasir Maulana Yayat Supriyatna Yeremia Niaga Atlantika Yono Maulana Maulana Yukans, Septy Sari Yulandri, Elsa Yuliawati, Ayu Khrishna Yuni Listiarini Yunika Afryaningsih Zakariya Pamuji Aminullah Zakiah Zakiah Zalianti, Gusmita Zein, Jus Yuly Evi Zein Zulfadhli Zulfadhli Zulia Hanum