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All Journal Media Penelitian dan Pengembangan Kesehatan Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Cetta: Jurnal Ilmu Pendidikan MATAPPA: Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Tourism, Hospitality and Recreation Jurnal Ilmu Manajemen dan Akuntansi Terapan International Journal of Economics, Business and Accounting Research (IJEBAR) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Jurnal Akuntansi dan Keuangan West Science IIJSE Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Economics and Public Health Jurnal Ilmiah Kesehatan J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Online Skripsi Manajemen Rekayasa Konstruksi (JOS-MRK) Research Journal on Teacher Professional Development
Sugiharti Sugiharti
Peneliti pada Pusat Teknologi Intervensi Kesehatan Masyarakat
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Public Health Social Sciences Transportation Other

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Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat Sugiharti, Sugiharti; Fitriani, Fitriani; Antoni, Antoni
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.900

Abstract

Studi penelitian ini menguji hubungan antara pendidikan akuntansi, sertifikasi profesi, etika pengambilan keputusan, dan kualitas audit di sektor manufaktur. Penelitian ini berfokus pada lima perusahaan manufaktur yang berlokasi di Jawa Barat, Indonesia. Tujuan utamanya adalah untuk menyelidiki bagaimana pendidikan akuntansi, sertifikasi profesi, dan etika pengambilan keputusan mempengaruhi kualitas audit di perusahaan-perusahaan tersebut. Desain penelitian kuantitatif digunakan, dan data dikumpulkan melalui kuesioner terstruktur yang diberikan kepada para profesional akuntansi dan audit. Temuan menunjukkan korelasi positif antara pendidikan akuntansi, sertifikasi profesional, etika pengambilan keputusan, dan kualitas audit. Analisis regresi lebih lanjut mengungkapkan bahwa faktor-faktor ini secara kolektif memprediksi kualitas audit di perusahaan-perusahaan manufaktur. Studi ini menyoroti pentingnya pendidikan berkelanjutan, sertifikasi profesional, dan perilaku etis dalam meningkatkan kualitas audit. Temuan ini berkontribusi pada literatur yang ada dan menawarkan wawasan yang berharga bagi perusahaan manufaktur yang ingin meningkatkan praktik akuntansi dan audit mereka.
Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia Judijanto, Loso; Sugiharti, Sugiharti; Siregar, Retnawati; Sudarmanto, Eko; Irma, Irma
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.905

Abstract

Penelitian ini menginvestigasi hubungan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi tanggung jawab sosial perusahaan (CSR), dan kinerja keuangan pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif dan pemodelan persamaan struktural (SEM), data dari sampel 200 perusahaan dianalisis. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi CSR, dan kinerja keuangan. Temuan ini berkontribusi pada pemahaman tentang interaksi antara praktik-praktik keberlanjutan dan hasil keuangan di sektor manufaktur Indonesia
Corporate Social Performance on Cost of Equity, Cost of Debt with Institutional Ownership, And Bank Dependency as Moderating Variables Salim, Noor; Sugiharti, Sugiharti; Bhandari, Rahul; Nasir, Wan Mohd Nazdrol bin Wan Mohd; Thongkamkaew, Chanwut; Permatasari, Novita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (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.v5i2.5433

Abstract

This research aims to analyze corporate social performance on the cost of equity, cost of debt with institutional ownership, and bank dependency as moderating variables The population of this research is non-financial companies listed on the Indonesian Stock Exchange (IDX), Bombay Stock Exchange (BSE), Malaysia stock exchange (MYX) and e Stock Exchange of Thailand (SET) from 2016-2020. The sample was selected using purposive sampling and 95 companies were obtained as research samples. The type of data used is secondary data. The data used was obtained from the company's annual report. The analysis techniques used in this research are moderating regression analysis and multiple regression analysis. The results of this study indicate that disclosure of corporate social performance does not have a significant effect on the cost of equity. Institutional Ownership moderates the positive and significant relationship between corporate social performance and the cost of equity. bank dependency does not moderate the effect of corporate social performance on the cost of equity. Corporate social performance has a negative and significant effect on the cost of debt. institutional ownership moderates the negative and significant relationship between corporate social performance and the cost of debt. Bank dependency moderates the positive and significant relationship between corporate social performance and the cost of debt.
FAKTOR-FAKTOR YANG MEMPENGARUHI EMESIS GRAVIDARUM PADA IBU HAMIL TRIMESTER 1 DI TPMB JAKARTA BARAT Hendriani, Nopi Hendriani; Sugiharti, Sugiharti
Jurnal Ilmiah Kesehatan Vol 14 No 1 (2024): Jurnal Ilmiah Kesehatan: Mei 2024
Publisher : Fakultas Ilmu Kesehatan (FIKES) Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jik.v14i1.7753

Abstract

Objective: To determine the factors that influence Emesis Gravidarum in 1st Trimester Pregnant Women at TPMB Semanan, West Jakarta for the period 1 November 2023 - 31 January 2024. Methodology: This type of research is analytical descriptive and uses a cross sectional research design. Using total sampling, using data namely primary data, namely questionnaires and secondary data, namely data that already exists in the TPMB medical record Results: Statistical test results: obtained p value = 0.709, so it can be concluded that there is no relationship between age and the incidence of emesis gravidarum in pregnant women in the 1st trimester. Obtained a value of p = 0.067, it can be concluded that there is no relationship between education and the incidence of emesis gravidarum in pregnant women in the 1st trimester. And the p value obtained = 0.643 Conclusion: there is no relationship between work and the incidence of emesis gravidarum in pregnant women in the 1st trimester. This research shows that there is no relationship between age, education and employment and the incidence of emesis gravidarum in pregnant women in the 1st trimester at TPMB Semanan, West Jakarta for the period 1 November 2023 - 31 January 2024.
Co-Authors Abd. Malik Achmad Jaelani Adeloktary, Tarisya Adhitya Yoga Prasetya Aditya Dandy Firatama Aji, Liftahul Sekar Andreas Andreas Antoni Antoni Arifin, Ahmad Zaenal Atmojo, Yustinus Dwi Bhandari, Rahul Faisal Akbar, Muhammad Fitriani Fitriani Gusneli Gusneli Hadi, Arman Hariadi, Sandy Kurniawan Harmono, Pilipus Dwi Hendriani, Nopi Hendriani Heny Lestary Hikmah, Astakirana Nur Irma Irma Ivanny Zerlina Putri Janna Prafika Jatmiko, Robby Judijanto, Loso Maulana Ihsan, Maulana Moh Salimi Muafiqie, Humaidah Mujiati, Mujiati Nanang Wahyudin Nasir, Wan Mohd Nazdrol bin Wan Mohd Nera Marinda Machdar Ningrum, Dina Dwi Noor Salim Nurkolis Nurkolis, Nurkolis Nurul Wijayanti Permatasari, Novita Qomariah Qomariah Rafini, Rafini Rahmania Mustahidda Riatmaja, Dodi Setiawan Rostini, Tintin Siregar, Retnawati Sudarmanto, Eko Sumarno , Sumarno Tanong, Mochtar Thongkamkaew, Chanwut Tri Rahayu Tri Widyastuti Tumeko, Dwi Satrio Bagus Wahiddin, Wahiddin Wardhani, Eka Nurlita Kurnia Zai, Asryani Zulkarnaen, Muhammad Rivanda Zunsyika Zahra Zatira