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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Empowerment JMM (Jurnal Masyarakat Mandiri) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Equity Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Teknik Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Educoretax Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi Trisakti Murabbi: Pendidikan Guru Madrasah Ibtidaiyah Masile:Jurnal Studi Ilmu Keislaman Equity
Erna Hernawati, Erna
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH GLOBALISASI TERHADAP PENGGUNAAN BAHASA SUNDA (PADA SISWA MADRASAH IBTIDAIYAH NURUL AMAL KOTA BANDUNG) Hernawati, Erna; Nurishlah, Laesti; Hafidzoh Rahman, Nafsiah; ., Nurbaeti; Jiarah, Rini; Fikriyah, Samrotul
MASILE Vol 3 No 2 (2022): MASILE
Publisher : Insitut Pesantren Babakan cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1213/masile.v3i2.90

Abstract

AbstrakPengaruh globalisasi yang semakin cepat berkembang ini tanpa disadari sudah menyebar danmenjamur di masyarakat termasuk anak-anak (sekolah dasar). Hal ini terbukti dengan adanyapenggunaan bahasa daerah (Sunda) yang mulai tergeser dengan penggunaan bahasa nasionalbahkan bahasa asing. Bahasa Sunda adalah bahasa yang umumnya dituturkan oleh pendudukbersuku Sunda di wilayah bagian barat pulau Jawa salah satunya adalah Kota Bandung.Perkembangan teknologi melalui alat komunikasi yang semakin canggih menjadi salah satuhal yang peting dalam berkomunikasi di era saat ini. Penggunaan alat komunikasi tersebutbiasanya dimanfaatkan dalam kehidupan sehari-hari, baik orang dewasa maupun anak-anak.Penelitian ini menggunakan metode kualitatif dengan teknik pengambilan data melaluiobservasi dan wawancara. Subjek penelitian ini adalah anak-anak kelas V sekolah dasar MINurul Amal Bandung. Hasil penelitian menunjukkan bahwa terdapat pengaruh globalisasiterhadap penggunaan bahasa Sunda terhadap anak sekolah dasar, seperti penggunaan kataidiom yang tidak sesuai, pencampuran bahasa, menganggap kuno pada orang yang berbicarabahasa daerah.Kata Kunci: Bahasa Sunda, globalisasi, siswa SD
MOTIVASI BELAJAR SISWA SLOW LEARNER (STUDI KASUS DI SD ISLAM TERAPADU INSAN MULIA) Hernawati, Erna; Nurul Bayyinah, Rohimah; Dharjati, Lies; ., Uspitawati
MASILE Vol 3 No 2 (2022): MASILE
Publisher : Insitut Pesantren Babakan cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1213/masile.v3i2.94

Abstract

AbstrakSlow learner atau lamban belajar pada penelitian ini merupakan kondisi di mana anakmengalami kelambanan dalam kemampuan kognitifnya dan berada di bawah rata-rataanak normal sehingga ia membutuhkan waktu yang lebih lama untuk memahami ataumenguasai materi pelajaran. Penelitian ini bertujuan untuk mengetahui lebih jauhmengenai motivasi belajar Abdan sebagai siswa slow learner di kelas IV SDIT InsanMulia. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus.Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan angket.Hasil penelitian menunjukkan bahwa motivasi belajar Abdan kurang, dan kemampuandalam mengikuti pembelajaran rendah, terutama dalam aspek membaca. Lingkungankeluarga mempengaruhi motivasi belajar slow learner karena orang tua kurangmemperhatikan sehingga tidak terciptanya situasi kondusif, jarang membimbing anakbelajar
Effectiveness of The Board of Commissioners As A Moderator Between Green Intellectual Capital And Firm Value Satria, Adam Muhamad; Hernawati, Erna
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3354

Abstract

The amount that investors are willing to pay in monetary terms is known as the firm value. A corporation's environment-based approach can increasingly firm value. This article's goal to ascertain how green intellectual capital affects firm value with supervisory efficiency by the board of commissioners. This reasearch using quantitative approach with secondary. utilizing moderated regression analysis. Purposive sampling was used to sample 104 companies in the consuming sector's manufacturing companies. The study's conclusions show that green human capital significantly increases firm value. There is no discernible impact of green relational capital or green structural capital on firm value. The effectiveness of the board of commissioners strengthens the relationship between green human capital and relational capital on firm value. Supervision from the board of commissioners can increase the trust of many parties related to environmentally based investments. The effectiveness of the board of commissioners does not moderate the relationship between green structural capital and firm value.
Earnings Persistence Determinants in Indonesia’s Automotive Industries Latifah, Yuni; Hernawati, Erna
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8821

Abstract

The financial performance of companies, particularly as reflected in financial statements, is crucial for decision-making. Earnings persistence, which is defined as the ability of a company to maintain stable earnings from one period to the next, is a key indicator in assessing the financial health and stability of a company. This research aims to analyze the patterns, trends, and best strategies in the use of digital technology and digital transformation implemented by companies in the global market.  The study's population includes automotive sub-sector companies, and their components listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with purposive sampling serving as the sampling method, and 18 companies were selected as the samples. The technique applied for data analysis is the multiple regression method. The discoveries from this research prove that company size, accrual reliability, and book tax differences do not significantly affect earnings consistency. Meanwhile, the debt ratio has a significant effect on earnings persistence. Keywords: Firm Size; Accrual Reliability; Book Tax Differences; Debt Asset to Ratio; Earning Persistence.
PENGUATAN TATA KELOLA YAYASAN MELALUI EVALUASI DOKUMEN KELEMBAGAAN DALAM MENDUKUNG IMPLEMENTASI GOOD CORPORATE GOVERNANCE Sari, Retna; Hernawati, Erna; Nurfalah, Queeny Dyah Ayu; Soeratin, Harry Z.; Wirawan, Shafira Zahra; Ermaya, Husnah Nur Laela; Hanifah, Zaskia; Setiadi, Iwan Kresna; Syuaib, Shafwat Abdul Hayi
JMM (Jurnal Masyarakat Mandiri) Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v10i2.38345

Abstract

Abstrak: Permasalahan tata kelola di Yayasan Panti Nugraha meliputi belum tersusunnya Annual Report, ketidaklengkapan dokumen kelembagaan, serta laporan keuangan yang masih sederhana. Pengabdian ini bertujuan memperkuat tata kelola yayasan sesuai Good Corporate Governance melalui penyusunan laporan tahunan dan standardisasi dokumen. Program yang dilaksanakan berupa sosialisasi, workshop, dan pendampingan partisipatif kepada 10 pengurus YPN, disertai advokasi dokumen dan FGD lintas unit yayasan. Evaluasi dilakukan melalui observasi dan checklist kelengkapan dokumen pada April dan Agustus 2025. Hasil menunjukkan peningkatan kelengkapan dokumen yayasan 50%, tersusunnya dokumen tata kelola yang berdampak pada penguatan administrasi, transparansi, akuntabilitas, serta arah pengembangan yayasan yang lebih terstruktur dan berkelanjutan.Abstract: Governance issues at the Panti Nugraha Foundation include the lack of an annual report, incomplete institutional documents, and financial reports that remain rudimentary. This service project aims to strengthen the foundation’s governance in accordance with Good Corporate Governance through the preparation of an annual report and the standardization of documents. The program consists of outreach sessions, workshops, and participatory mentoring for 10 YPN board members, accompanied by document advocacy and cross-unit focus group discussions (FGDs) within the foundation. Evaluation will be conducted through observation and document completeness checklists in April and August 2025. The results showed a 50% improvement in the completeness of the foundation’s documents, the development of governance documents that strengthened administration, transparency, and accountability, as well as a more structured and sustainable direction for the foundation’s development. 
Co-Authors ., NURBAETI ., Uspitawati Agus Maulana Ali Djamhuri Anter Venus Astuti, Novi Endri Asyari, Sanggi Budhi Martana Dharjati, Lies Fahrudin Fahrudin Hafidzoh Rahman, Nafsiah Hanifah, Zaskia Harry Z. Soeratin Husnah Nur Laela Ermaya Iwan Kresna Setiadi Jiarah, Rini LATIFAH, YUNI Moeljadi Moeljadi, Moeljadi Mutaz, Muhammad Faisal Anfasah Ni Putu Eka Widiastuti Nila Kurniasih, Novi Widiastuti Erni Puji Astuti Nurfalah, Queeny Dyah Ayu Nurishlah, Laesti Nurul Bayyinah, Rohimah Pranatha, Mohamad A’ar Prasetyo Hadi Pujasari, Windi Rohaeni, Yeni Romzy, Inayah Samrotul Fikriyah Sari, Retna Satria, Adam Muhamad Senny, Nila Septiawan, Taufan Septiawan, Taufan Septin, Althearae Nira Sigit Pradana Soidin, Deni subur subur Suyanti Suyanti Syuaib, Shafwat Abdul Hayi Wirawan, Shafira Zahra Wulandari, May Wulandary, Ike Yuliniar, Yuliniar