Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Humanity Account : Jurnal Akuntansi, Keuangan dan Perbankan
Dahsan Hasan, Dahsan
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
VALUE BALANCE IN CONSUMER PROTECTION Hasan, Dahsan
Journal of Humanity Vol 3, No 2 (2015): July 2015
Publisher : Journal of Humanity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14724/jh.v3i2.38

Abstract

This research aims to describe how the realization of Balance in the Consumer Protection Act, describes how the responsibility of the parties (consumers, businessmen and the Government) so that it can realize the value of the balance in the protection of consumer, Research conducted in the framework of the preparation of this dissertation is to type the socio-juridical, in addition to researching the secondary legal materials in the form of legal regulations, manual and electronic law library, relevant research results in the field of law of particular problems in the field of consumer protection and other written materials, as well as researching various legal facts about consumer protection which occur in the field as well as its impact on the general public. The results showed that: 1) a form of value balance in consumer protection legislation lies in the synergy between the rights and obligations the rights and obligations of consumers, businessmen, as well as the duties and responsibilities of the Government, the supporters of both public institutions and private consumers are dispute resolution Efforts, and the use of contract oversight) of overall indicators are assessed if merged between the assessment of consumers and businessmen, as well as assessment of the Government then obtained 32 indicators of where the total number of indicators corresponding to the value of the balance of a total of 10 indicators, while the total number of which is not in accordance with the value of the balance as much as 21 indicators and only one indicator that his judgment balanced. So that the efforts made in the framework of the fulfilment of the rights and obligations of consumers and businessmen as well as maximize the task and responsibility of the Government is still having a lot of obstacles or not be able to realize the value of balance
ESG dan ROA: Bukti Empiris pada Sektor Healthcare yang Terdaftar di BEI Sesilia Valentini; Omsa, Sirajuddin; Hasan, Dahsan
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 2 (2025): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7872

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, dan Governance (ESG) terhadap Return on Assets (ROA) pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2019–2024, baik secara parsial maupun simultan. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif, serta analisis data meliputi uji statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji koefisien determinasi, serta pengujian hipotesis (uji t dan uji F). Sampel ditentukan dengan purposive sampling dari perusahaan sektor healthcare yang terdaftar di BEI. Hasil uji parsiap (uji t) menunjukkan bahwa variabel Environmental tidak berpengaruh terhadap ROA, variabel Social tidak berpengaruh terhadap ROA dan variabel Governance berpengaruh positif ke ROA. Selanjutnya, hasil uji simultan (uji F) menunjukkan bahwa ESG tidak berpengaruh terhadap ROA.
Co-Authors Sesilia Valentini Sirajuddin Omsa