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THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES Syahri, Syahri; Meutia, Inten; Sari Mustika Widyastuti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.787

Abstract

This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variables of audit committee size, frequency of audit committee meetings, proportion of financial expertise on the audit committee and gender diversity have a significant effect on the disclosure of Sustainability Reports. This shows that the role of gender diversity is very necessary in the quality of Sustainability Report disclosure.
PEMBINAAN KINERJA GURU RAUDLATUL ATHFAL (RA) DALAM BENTUK BALANCED SCORECARDS (BSC) Saputri, Ona; Iriansyah, Iriansyah; Rofiqoh, Rofiqoh; Syahri, Syahri; Rustandi, Jajang
Ngejha Vol. 5 No. 1 (2025): Ngejha
Publisher : LP2M IAI Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/nja.v5i1.1421

Abstract

Penelitian ini mengkaji pembinaan kinerja guru Raudlatul Athfal (RA) melalui penerapan Balanced Scorecards (BSC) sebagai kerangka strategis pengukuran dan peningkatan kinerja. Studi ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Analisis data mengikuti model interaktif Miles, Huberman, dan Saldana yakni reduksi data, penyajian data, serta verifikasi/penarikan kesimpulan. Temuan menunjukkan bahwa BSC membantu merumuskan sasaran jelas pada empat perspektif (keuangan, pelanggan, proses internal, serta pembelajaran dan pertumbuhan) sehingga pembinaan kinerja guru menjadi lebih terstruktur dan terukur. Implikasi penelitian menunjukkan bahwa BSC dapat digunakan sebagai alat manajemen strategis yang efektif dalam konteks lembaga pendidikan dasar agama seperti RA. Rekomendasi menyarankan pengembangan indikator kinerja yang disesuaikan dengan karakteristik RA.
PENDAMPINGAN PENYUSUNAN RENCANA PEMBERDAYAAN KOLABORATIF ANAK JALANAN DI YAYASAN INTAN MAHARANI PALEMBANG: PENDAMPINGAN PENYUSUNAN RENCANA PEMBERDAYAAN KOLABORATIF ANAK JALANAN DI YAYASAN INTAN MAHARANI PALEMBANG Syahri, Syahri; Adiah, Masayu; Nur Intan, Lies; Herdayani, Fitri; Junita, Rita; Supardi, Supardi
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 11 No. 2 (2026): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v11i2.40048

Abstract

Street children are one of the problems in urban areas, including in the city of Palembang. The number of street children is increasing from time to time, so comprehensive and sustainable efforts are needed to resolve the problem. To make these efforts, the involvement of many parties is required, one of the parties that plays an important role is civil society organizations, namely non-governmental organizations. The Intan Maharani Foundation is one of the Civil Society Organizations that has a serious concern for fostering street children in the city of Palembang. To help improve their role, this community service activity was carried out, namely, strengthening the collaborative fostering of street children. The activity was carried out using the brainstorming and discussion method. The leaders and staff of the foundation understand the importance of collaboration with stakeholders, conducting analysis of support and resources, and designing follow-up plans for cooperation. From the results of the workshop, the Intan Maharani Foundation can build a wider stakeholder network so that it will increase its role in urban poverty issues, including street children. Keywords: street children, collaborative, coaching, stakeholders