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Analisis Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Kasus Pada Perbankan Yang Terdaftar Pada Bursa Efek Indonesia) Rosalia, Rosalia; Wi, Peng
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 8 No. 2 (2016): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v8i2.113

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Sampel penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dalam tahun 2010-2014 dan ditetapkan dengan menggunakan metode purposive sampling.Jumlah sampel penelitian adalah sebanyak 100 perusahaan.Metode analisa data adalah analisaregresi linear untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) tidak berpengaruh secara signifikan terhadap nilai perusahaan ditunjukkan dengan PBV (t hitung=1.260; Sig=0.211).Hasil penelitian juga menunjukkan bahwa profitabilitas bukan variabel moderasi (t hitung=0.515; Sig=0.608) hubungan Corporate Social Responsibility (CSR) terhadapnilai perusahaan
Evaluasi Efektivitas dan Efisiensi Sistem Informasi Operasional menggunakan Metode Cost Benefit Analysis: Studi Kasus pada Restaurant Sea Food di Jakarta Christian, Lianawati; Rosalina, Ribka; Melissa, Melissa; Rosalia, Rosalia
ComTech: Computer, Mathematics and Engineering Applications Vol 4, No 2 (2013): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v4i2.2671

Abstract

This study aims to identify whether the information system used by a sea food restaurant has been efficient and effective. It can support decision making for follow-up actions. The methodology used in this study is literature study, interview, and survey. To evaluate the effectiveness of operational information systems at the restaurant, we use cost benefit analysis. To evaluate whether the operational information system is efficient, we use questionnaire with Likert scale calculations. Based on the evaluation of the effectiveness and efficiency ofoperational information system at the restaurant, it can be seen there is a difference between investment in 2004-2009 and investment in 2010. From the results of calculation using cost benefit analysis to determine the effectiveness, we find that investment in 2004 was positive while investment in 2010 is still negative. Based on the results of questionnaires, the investments are considered efficient. Based on the evaluation, information systems used in sea food restaurant has been effective and efficient. The return on investment only takes less than two years and the information systems supports operational activities.
Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah Rosalia, Rosalia; Zulkarnain, Pingky Dezar
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.375

Abstract

This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government. The population of this study is 28 local governments in the province of West Java during the period of 2016 – 2018. Thus, the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is logistic regression analysis with a significance level of 5% The results show that accountability, regional potential and regional assets simultaneously influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public. Key words : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website
Pemberian Remisi Bagi Koruptor di Indonesia Dalam Perspektif Hak Asasi Manusia Rosalia, Rosalia; Wagiman, Wagiman
Politica: Jurnal Hukum Tata Negara dan Politik Islam Vol 11 No 1 (2024): POLITICA: Jurnal Hukum Tata Negara dan Politik Islam
Publisher : Prodi Tata Negara (Siyasah) IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/politica.v11i1.9141

Abstract

The right to obtain remission in Indonesia is contained in Law Number 22 of 2022 concerning Corrections. Regarding the right to remission is contained in Article 34A paragraph (1) letter a of Government Regulation Number 99 of 2012 concerning Conditions and Procedures for Implementing the Rights of Prisoners. The problem that occurs is whether corruptors who harm the state and Indonesian society deserve remission. The issue of Justice Collaborator is also interesting to discuss because it has many pros and cons. This research is a doctrinal research with a statutory and conceptual approach. Legal materials are obtained from legislation, to strengthen the analysis, this research also uses some empirical and normative research results. The analysis of data is carried out using the content analysis method which focuses on the study of laws and regulations regarding remission. This study argues that the elimination of the requirement to become a Justice Collabolator for perpetrators of corruption will eliminate human rights because the right to obtain remission is not given immediately but there must be mandatory conditions and procedures that must be met for perpetrators of corruption. based on Article 29 paragraph (2) and Article 28J paragraph (2) of the 1945 Constitution that restrictions on the fulfillment of human rights can only be carried out for reasons carried out under the law and stipulated by law. Meanwhile, the elimination of the requirement to become a Justice Collaborator
THE EFFECT OF COVID-19 PANDEMIC ANXIETY ON THE SMOOTH POSTPARTUM MOTHER'S BREAST MILK AT ROSELA HOSPITAL IN KARAWANG REGENCY, WEST JAVA PROVINCE, 2022 Rosalia Rosalia; Ita Herawati
International Journal of Medicine and Health Vol. 1 No. 3 (2022): September: International Journal of Medicine and Health (IJMH)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.109 KB) | DOI: 10.55606/ijmh.v1i3.609

Abstract

Background: Breast milk is a liquid generated by the mother's breast glands in the form of natural food or the most nutrient-rich and high-energy milk created during pregnancy, which is always accessible and free of contaminants (Intan & Fitria, 2020). Breast milk is a diet that includes all of the essential nutrients for the growth and development of infants (Liliek Fauziah, 2020). Postpartum refers to the period of time between the birth of the baby and the expulsion of the placenta from the uterus and the next six weeks or approximately 40 days, which are accompanied by the recovery of organs related to the womb, which undergo changes such as injuries and others related to childbirth. Research Aim: The research aims to examine the relationship between postpartum mother anxiety and the ease of nursing during the Covid-19 epidemic. Research Design: The research employs the method of analytical observation with a cross-sectional design. The sample consists of 59 postpartum mothers who gave birth between January and April of 2022. The analysis of data uses Chi Square. Research Results: This study resulted in the distribution of the frequency of the influence of the Covid-19 pandemic anxiety on the smoothness of breastfeeding as many as 24 people (40.7%) while on smooth breastfeeding for postpartum mothers as many as 33 people (55.9%), who experienced Covid19 anxiety levels in postpartum mothers. the medium category was 19 people (32.2%), the level of anxiety of the Covid-19 pandemic in postpartum mothers was low as many as 16 people (10.2%) while breastfeeding was not smooth in postpartum mothers as many as 26 people (44, 1%) P value: 0.000 which is smaller than (0.05). Conclusion and recommendation: With increasing levels of anxiety during the COVID-19 pandemic, the ability of postpartum mothers to breastfeed will be hindered. From this finding, the researcher makes a recommendation or input to postpartum women, namely to regulate their emotions so that they do not have worry over anything, particularly the covid-19 epidemic. In order to make the breast milk that will be given to the baby smooth.
Analisis SWOT Sebagai Upaya Meningkatkan Volume Usaha Jajanan Ros Kabupaten Bengkayang Rosalia, Rosalia; Beni, Sabinus; Vuspitasari, Benedhikta Kikky; Hapsari, Veneranda Rini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1336

Abstract

The purpose of this study is to analyze Efforts to Increase JR Business Volume through SWOT Analysis. The method used in this study is a qualitative research method. The subjects in this study amounted to 8 respondents using in-depth interview techniques. Data analysis is carried out qualitatively consisting of data reduction, data presentation, and conclusion drawing. The results of this study show that there are several aspects that affect the strength, namely: good product taste, many flavor variants, easy-to-reach business location, affordable product prices, good service. Meanwhile, the disadvantages are as follows: JR snack products cannot be stored for too long, the product packaging is still standard, the production process is still carried out manually, and the supply of stock is not much. For the opportunity itself, namely providing a new product menu, developing products that are in demand by many consumers. And for the threat as follows: the increasing level of competitors, competitors with the same type of products
EFL Learners’ Perceptions on the Use of English Movies in Learning Vocabulary Rosalia, Rosalia; Purwanti, Indah Tri; Novitri, Novitri
JURNAL PAJAR (Pendidikan dan Pengajaran) Vol 8, No 6 (2024)
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/pjr.v8i6.9835

Abstract

The present study examines students' perceptions of the utilization of English movies for vocabulary acquisition. This study employed a mixed-method research design, combining both quantitative and qualitative approaches. The study included students from the English Study Program at FKIP Universitas Riau, who were in batch 2021. The researcher employed questionnaire and interview methods to gather data regarding students' perceptions of the efficacy of using English movies as a medium for vocabulary acquisition. The questionnaire consisted of 27 items, each containing 3 indications. The highest score for the indication is achieved by students' personal attitude and the acquisition of a new language, both of which are classified as very high criteria for both indicators. The study determined that the mean score of the pupil's perceptions of the use of English movies for vocabulary acquisition is 4.0, which falls under the high criteria category. Based on the interview data, the researcher discovered some reactions from the respondents to the application of English movies for vocabulary acquisition. The interview findings indicate that English movies provide students with an opportunity to encounter terms in authentic contexts. Additionally, the students assert that they make an effort to incorporate the new vocabulary they come across in English movies into their everyday conversations.
BAKTI “TERARAH”: UPAYA PENINGKATAN KESEHATAN DENGAN PEMERIKSAAN TEKANAN DARAH DAN GULA DARAH “TERARAH” BAGI WARGA DESA PULO PANJANG – KABUPATEN SERANG Rahmatullah, Asep; Wijaya Kusuma, Jaka; Fauzah, Siti; Citra Dae Geri, La Fitriyani; Amsilah, Amsilah; Rosalia, Rosalia
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 3 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i3.172

Abstract

The critical health of rural communities is due to the low understanding and awareness of the public about health checks on non-communicable diseases such as hypertension (high blood pressure) and Diabetes Mellitus (DM or High Blood Sugar). Based on preliminary studies and observations in Pulo Panjang Village, it shows that the high intensity of capture fisheries activities (livelihoods) in the community, has an indirect impact on the low level of public awareness of health checks, plus the limited time of medical personnel on duty at the Pulo Panjang Village Health Post (Poskesdes) which only ranges from 10.00 – 14.00 WIB (Monday – Friday). This community service aims to increase the level of public awareness of the importance of health checks (Blood Pressure and Blood Sugar) early so that the results of these examinations become a reference for the community to be able to implement a healthy lifestyle as an effort to prevent worse health impacts due to high blood pressure and blood sugar. The method of implementing community service "BAKTI Terdir" is carried out using 2 methods, namely counseling and early examination (Screening). The results of the KKM-PkM "BAKTI TERTITI" activity received very high appreciation from the community, shown by the enthusiasm of the participants who participated reached 120 participants and it is hoped that there will be additional programs for participants who are included in the category of further handling by providing obast for free.
Pengaruh Penggunaan Media Pembelajaran Interaktif Berbasis Wordwall Terhadap Hasil Belajar Matematika Siswa Kelas V SDN 2 Baadia Rosalia, Rosalia; Rasmuin, Rasmuin; Jais, Ernawati
Jurnal Akademik Pendidikan Matematika Volume 10, Nomor 2, November 2024
Publisher : Program Studi Pendidikan Matematika, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Dayanu Ikhsanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55340/japm.v10i2.1662

Abstract

The formulation of the problem in this study is, is there any significant influence of using Wordwall-based interactive learning media on the mathematics learning outcomes of fifth grade students at SD Negeri 2 Baadia. The objective of this research is to find of the effect of using Wordwall-based interactive learning media on the mathematics learning outcomes of fifth grade students at SD Negeri 2 Baadia. This is quantitative research by applying the quasi experimental Design method. The population in this study were all class V students of SD Negeri 2 Baadia in the academic year 2023/2024, even semester, consisting of 2 classes, and the samples were class VA and class VB, totaling 46 students using the purposive sampling technique. Data collection in this research used observation and tests. The data obtained were analyzed using the independent sample T-Test. Based on the research results, it was concluded that the calculated t value > t table at the 5% significance level was 2,405 > 2,015. Thus, the value > then Ho is rejected, and has a significance value (2-way) of 0,02 < 0,05. So, it can be concluded that there is an influence of the use of Wordwall-Based Interactive Learning Media on the mathematics learning outcomes of class V students at SD Negeri 2 Baadia.
Pengaruh Anggaran Pendidikan dan Evaluasi Kebijakan Penggunaan Dana Bantuan Operasional Sekolah (BOS) terhadap Akuntabilitas dalam Peningkatan Mutu Pendidikan (Studi Kasus di Sekolah Dasar Kecamatan Meureubo Kabupaten Aceh Barat) Rosalia, Rosalia; Maulina, Rina; Fatmayanti, Fatmayanti
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17606

Abstract

Penelitian ini bertujuan untuk menguji pengaruh anggaran pendidikan dan evaluasi kebijakan penggunaan dana Bantuan Operasional Sekolah (BOS) terhadap akuntabilitas dana Bantuan Operasional Sekolah (BOS) dalam peningkatan mutu pendidikan (Studi Kasus di SD Kecamatan Meureubo Kabupaten Aceh Barat). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian yang digunakan adalah hubungan kausal atau sebab akibat yang dilakukan untuk melihat hubungan kausalitas antar variabel. Pemilihan sampel pada penelitian ini menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 76 responden. Pada penelitian ini peneliti melakukan perencanaa, pelakanaan, serta mengumpulkan data melalui penyebaran kuesioner kemudian diolah dan dianalisis menggunakan uji validitas dan menggunakan pearson correlation, uji reliabilitas menggunakan Cronbach alpha, uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis yang mencakup uji t (parsial), uji F (simultan), dan koefisien determinasi. Berdasarkan hasil dari penelitian ini menunjukkan bahwa anggaran pendidikan berpengaruh positif signifikan terhadap akuntabilitas dana Bantuan Operasional Sekolah (BOS) Evaluasi kebijakan penggunaan dana Bantuan Operasional Sekolah (BOS) berpengaruh positif signifikan terhadap akuntabilitas dana Bantuan Operasiona Sekolah (BOS).