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All Journal AKUNTABILITAS Jurnal Pendidikan Vokasi Jurnal Ekonomi Edukasi: Jurnal Pendidikan Ranah: Jurnal Kajian Bahasa Jurnal SOLMA JMM (Jurnal Masyarakat Mandiri) JSHP (Jurnal Sosial Humaniora dan Pendidikan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Universitas Bung Hatta Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal Economic and Strategy (JES) JURNAL LENTERA AKUNTANSI Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Nemui Nyimah Ranah: Jurnal Kajian Bahasa
Fauziati, Popi
Program Studi Akuntansi Universitas Bung Hatta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Wulandari, Nadya; Fauziati, Popi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i12.3162

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap pengungkapan sustainability report pada perusahaan manufaktur sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai 2023. Penelitian ini didorong oleh adanya fenomena sustainability report yang masih bersifat sukarela (voluntary) sehingga msih banyak perusahaan yang belum mengungkapkan laporan sustainability report. Periode yang digunakan dalam penelitian ini adalah 5 (lima) tahun. Sedangkan sampel penelitian ini adalah 12 perusahaan dari 89 perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai 2023. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode statistik menggunakan Analsis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik t dan uji statistik F, dengan bantuan program SPSS 20.0. Hasil penelitian ini menunjukkan variabel profitabilitas berpengaruh terhadap sustainability report sedangkan ukuran perusahaan dan levetage tidak berpengaruh terhadap sustainability report.
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Fauziati, Popi; Hamdi, Mukhlizul; Karimi, Kasman; Rahmawati, Novia; Husna, Nailal
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
PENGARUH PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Wardah, Afifah Mutia; Hamdi, Mukhlizul; Fauziati, Popi; Karimi, Kasman
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.977

Abstract

The purpose of this study was to empirically determine the effect of profitability by proxies Return On Assets (ROA), Return On Equity (ROE) and Return On Sale (ROS) on tax aggressiveness with Corporate Social Responsibility (CSR) as a moderating variable. The sample for this study was mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period, using a non-probability sampling method with a purposive sampling technique which produced 20 sample companies. In testing the hypothesis using Moderated Regression Analysis (MRA). The results of this study are only ROS which has a positive effect on tax aggressiveness, while ROA, ROE and CSR have no effect on tax aggressiveness. CSR is not able to moderate the relationship between ROA, ROE and ROS on tax aggressiveness. The only control variable is company size which has an effect on tax aggressiveness, while firm size and leverage have no effect on tax aggressiveness. Keywords: Return On Asset (ROA), Return On Equity (ROE), Return On Sales (ROS), Corporate Social Responsibility (CSR), Tax Aggressiveness
Inovasi Pemasaran Produk Madu Lebah Kelulut yang Diproduksi Menggunakan Teknologi Semen Fero di Kampung Temenin Lama_Koto Tinggi Johor Bahru-Malaysia Kholidasari, Inna; Fauziati, Popi; Yulcherlina
Nemui Nyimah Vol. 5 No. 2 (2025): Nemui Nyimah Vol. 5 No. 2 2025
Publisher : FT Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/nm.v5i2.190

Abstract

Abstract: Kelulut honey is a kind of food which is produced from cultivation of kelulut bees (Trigona spp). The community of Temenin Lama Village, Kota Tinggi, Johor, Malaysia, which mostly cultivate oil palms, utilize their land also to cultivate kelulut bees by implementing fero-cement technology for the beehives and selling the honey produced from the cultivation. The use of this technology has been proven to increase the production of honey. However, the way to sell the honey are still carried out traditionally. Thus, the innovation of marketing strategy is needed. The first step of this improvement of marketing strategy is conducting a socialization session for the community about some new innovations that can be carried out to increase the sales. The socialization of e-commerce, packaging re-design, and distribution management is conducted. The implemetation of these strategies will affect the marketing and distribution performance of honey managed by the farmers of kelulut be inTemenin Lama Village, Malaysia. Abstrak: Madu lebah kelulut merupakan produk makanan yang dihasilkan dari budidaya lebah kelulut (Trigona spp). Penjualan madu merupakan mata pencaharian sampingan bagi masyarakat petani maupun pemilik kebun yang diminati karena memberikan keuntungan yang relatif besar. Masyarakat Kampung Temenin Lama Kota Tinggi Negeri Johor Negara Malaysia yang sebagian besar berkebun kelapa sawit, memanfaatkan lahan mereka untuk membudidayakan lebah kelulut dengan membuat sarang lebah menggunakan teknologi semen fero dan menjual madu yang dihasilkan. Penggunaan teknologi ini terbukti meningkatkan hasil madu sedangkan penjualan madu masih dilakukan dengan cara tradisional. Dengan demikian, dibutuhkan inovasi untuk memasarkan produk madu yang dihasilkan. Sosialisasi mengenai inovasi strategi pemasaran madu lebah kelulut dilakukan sebagai upaya peningkatan pemasaran dan perbaikan pendistribusian produk madu lebah kelulut tersebut. Materi sosialisasi yang dilakukan di Kampung Temenin Lama berkenaan dengan e-commerce, re-design kemasan, manajemen pendistribusian produk madu lebah kelulut. Diharapkan dengan sosialisasi ini, petani lebah kelulut di Kampung Temenin Lama dapat mengelola pemasaran dan pendistribuasian produk madu lebah kelulut yang dihasilkannya.
PEMBERDAYAAN EKONOMI IMIGRAN MELALUI EDUKASI DAN PENDAMPINGAN KOPERASI PENGGUNA PADA KOMUNITAS PALIKO DI MALAYSIA Karimi, Kasman; Fauziati, Popi; Sefnedi, Sefnedi
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i1.37010

Abstract

Abstrak: Komunitas PALIKO Serumpun Malaysia menghadapi keterbatasan akses ekonomi, lemahnya kelembagaan usaha, dan rendahnya literasi koperasi sehingga posisi tawar pelaku usaha mikro relatif lemah. Kegiatan pengabdian ini bertujuan membentuk koperasi pengguna serta meningkatkan kapasitas kelembagaan dan manajerial anggota komunitas. Metode yang digunakan meliputi persiapan, sosialisasi pelatihan teknis dan evaluasi kegiatan. Persiapan kegiatan pada tanggal 9 April 2025 dan diskusi dihadiri oleh presiden, sekretaris dan tim PkM Universitas Bung Hatta di Padang. Untuk kegiatan sosialisasi, pelatihan teknis dan evaluasi dilakukan tanggal 15 Juni di Cheras, Malaysia yang dihadiri oleh 52 peserta yang terdiri dari anggota komunitas, calon pengurus dan tokoh masyarakat. Evaluasi dilakukan melalui pretest–posttest, observasi partisipatif, dan diskusi kelompok terarah. Hasil kegiatan menunjukkan peningkatan pengetahuan tentang koperasi dari skor rata-rata evaluasi dengan peningkatan sebesar 22,8 %. Kegiatan ini juga berpotensi meningkatkan nilai ekonomis anggota melalui mekanisme pembelian kolektif yang mampu menekan biaya pengadaan barang. Program ini efektif dalam memperkuat kemandirian ekonomi komunitas migran berbasis koperasi.Abstract: The PALIKO Serumpun Malaysia community faces limited economic access, weak business institutional capacity, and low cooperative literacy, which reduce the bargaining power of micro-entrepreneurs. This community service program aimed to establish a consumer cooperative and to strengthen the institutional and managerial capacities of community members. The program applied four stages: preparation, socialization, technical training, and evaluation. The preparation stage was conducted on 9 April 2025 through coordination meetings attended by the President and Secretary of PALIKO and the community service team from Universitas Bung Hatta in Padang. The socialization, technical training, and evaluation activities were carried out on 15 June 2025 in Cheras, Malaysia, involving 52 participants consisting of community members, prospective board members, and community leaders. Evaluation was conducted using pre-test and post-test instruments, participatory observation, and focus group discussions. The results of the activity showed an increase in cooperative knowledge, as seen in the average evaluation score with an increase of 22.8%. This activity also has the potential to increase members' economic value through a collective purchasing mechanism that can reduce procurement costs. This program is effective in strengthening the economic independence of cooperative-based migrant communities.
Pengaruh Tindak Tutur Direktif Guru terhadap Pembentukan Karakter Siswa dalam Proses Pembelajaran Selama Pandemi Covid-19 Yetty Morelent; Hasnul Fikri; Popi Fauziati; Eva Krisna
Ranah: Jurnal Kajian Bahasa Vol 11, No 2 (2022): Ranah: jurnal Kajian Bahasa
Publisher : Badan Pengembangan dan Pembinaan Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/rnh.v11i2.3121

Abstract

This study aims to describe the effect of directive speech acts used by teachers on the formation of student character in the learning process during the Covid-19 pandemic. The theory regarding directive speech acts in this study is based on sociopragmatic theory. The implemented research methodology is descriptive qualitative with 8 conditions, namely: 1) when entering class, 2) when starting a lesson, 3) during learning, 4) when giving assignments to students, 5) when asking assignments to students, 6) when asking students to correct assignments, 7) when concluding a lesson, and 8) when ending a lesson. The research data were obtained from teachers who teach Indonesian at the senior high school level in West Sumatra through questionnaires distributed using the Google form. The number of respondents who collected as many as 276 respondents. Based on the data collected, it was found that the directive speech acts used by the teacher resulted in the formation of students' character as many as 8 character pillars, namely: religious, honest, responsible, independent, curious, respectful, hard working, and disciplined. The most dominant character that appears is the character of responsibility. This behavior is reflected in the daily attitude of students in carrying out the mandate given as well as possible, such as doing assignments given by the teacher. The implications of this research can be used as a reference for character assessment. AbstrakPenelitian ini bertujuan untuk mendeskripsikan pengaruh tindak tutur direktif yang digunakan guru terhadap pembentukan karakter siswa dalam proses pembelajaran selama pandemi Covid-19. Teori mengenai tindak tutur direktif dalam penelitian ini berlandaskan pada teori sosiopragmatik. Metodologi penelitian yang diimplementasikan adalah kualitatif deskriptif dengan 8 kondisi yaitu: 1) pada saat memasuki kelas, 2) pada saat memulai pelajaran, 3) pada pembelajaran berlangsung, 4) pada saat memberikan tugas kepada siswa, 5) pada saat meminta tugas kepada siswa, 6) pada saat meminta kepada siswa untuk memperbaiki tugas, 7) pada saat menyimpulkan pelajaran, dan 8) pada saat mengakhiri pelajaran. Data penelitian diperoleh dari guru-guru yang mengajar bahasa Indonesia tingkat SMA di Sumatera Barat melalui kuesioner yang disebarkan dengan google form. Jumlah responden yang terkumpul sebanyak 276 responden. Berdasarkan data yang terkumpul diperoleh hasil bahwa tindak tutur direktif yang digunakan guru menghasilkan pembentukan karakter siswa sebanyak 8 pilar karakter yaitu: religius, jujur, tanggung jawab, mandiri, rasa ingin tahu, menghargai, kerja keras, dan disiplin. Karakter yang paling dominan muncul adalah   karakter tanggung jawab. Perilaku ini tercermin dari sikap siswa sehari-hari dalam menjalankan amanah yang diberikan dengan sebaik-baiknya, seperti mengerjakan tugas-tugas yang diberikan guru. Implikasi penelitian ini dapat dijadikan sebagai rujukan penilaian karakter.
Design and development of a Randai-based animated learning video to enhance vocational students’ creativity through Minangkabau local wisdom Karmila Suryani; Ade Fitri Rahmadani; Rini Widyastuti; Inna Kholidasari; Popi Fauziati; Rama Alda Prayoga; Yulcherlina Yulcherlina
Jurnal Pendidikan Vokasi Vol. 14 No. 3 (2024)
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpv.v14i3.78591

Abstract

This study aims to design and develop an animated learning video integrating Randai, a traditional performing art rooted in Minangkabau local wisdom, as a culturally responsive learning medium to foster creativity among vocational students. In response to the limited use of innovative and culturally contextualized media in environmental ethics learning, this research employs a Research and Development (R&D) method using the 4D model: Define, Design, Develop, and Disseminate. During the Define stage, a needs analysis was conducted to align the video content with environmental impact materials. In the Design stage, a narrative script based on Randai was created, followed by the development of storyboards and video production using Powtoon. Expert validation was carried out in the Develop stage, and product testing involving vocational students occurred in the Disseminate phase. Research instruments included validation sheets, practicality questionnaires, and creativity assessments. Data were analyzed descriptively using percentage calculations. The results show that the developed animation video is considered valid by experts (89%) and highly practical by students (88%). Moreover, it significantly enhances students’ creative thinking skills, particularly in fluency, flexibility, and originality. This study contributes to the field by demonstrating how local cultural heritage can be effectively integrated into digital learning media, supporting the development of 21st-century skills while promoting cultural preservation in vocational education contexts.
Co-Authors Ade Fitri Rahmadani Arfin Syahri Asri, Fatjhar Awara, Tasya Nova Azzahra, Alia Rahma Daniati Puttri Desda, Mia Muchia Eva Krisna Fathussalmi Fathussalmi Fatjhar Asri Fikri, Hasnul Gusnetti Gusnetti Gustika, Roza Hamdi, Mukhlizul Helmawati Helmawati Herawati Herawati Husna, Nailal Inna Kholidasari Karimi, Kasman Karmila Suryani Khadavi, Khadavi Muhammad Teguh Laduny Shaden Mukhlizul Hamdi Mukhlizul Hamdi Nailal Husna Nila Sapit Tri Novaria Rahmah Novia Rahmawati Purwandi, Yan Putra, Iman Tri Yoga Putri, Somi Nana Rama Alda Prayoga Resti Yulistia Muslim Rini Widyastuti Romi Isnanda Safnedi, Sefnedi Sama, Abdul Rahman Mohd Saputri, Selvy Sinya Dirmayanti Siti Rahmi Siti Rahmi Siti Rahmi, Siti Sri Amanah Susi Herawati Wardah, Afifah Mutia Wulandari, Nadya Yeasy Darmayanti Yetty Morelent Yetty Morelent Yetty Morelent Yetty Morelent Yulcherlina Yulcherlina Yulcherlina Yulcherlina Zalmi, Deri