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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Bahasa dan Sastra Jurnal Celtic Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Ilmiah Teknik Industri Riset Akuntansi dan Keuangan Indonesia Linguistic, English Education and Art (LEEA) Journal Journal of Nursing and Public Health (JNPH) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Syntax Fusion : Jurnal Nasional Indonesia ProBisnis : Jurnal Manajemen Linguistic, English Education and Art (LEEA) Journal Jurnal Multidisiplin Dehasen (MUDE) EDULIA: English Education, Linguistic and Art Journal Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Linguisic, Literature, and English Education Governors Electronic Journal Scientific of Environmental Health And Diseases Jurnal Pengabdian Masyarakat Bangsa JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN ARKANA: Jurnal Komunikasi dan Media Jurnal Ilmiah Arjouna Architecture and Environment Journal of Krisnadwipayana Jurnal Pendidikan Teknologi Informasi dan Komunikasi Jurnal Pengabdian Sosial International Journal of Management and Business Applied Jurnal Ilmiah Universitas Satya Negara Indonesia
Ayu Oktaviani, Ayu
Program Studi Teknik Lingkungan, Fakultas Teknik, Universitas Mulawarman, Jl. Sambaliung No.09 Kampus Gunung Kelua Samarinda 75119
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The Effect of Good Corporate Governance On Company Value With Profitability As Variable Intervening Hawaldi, Muhamad; Hifni, Syaiful; Oktaviani, Ayu
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4628

Abstract

The study was purpose to examine and analyze the effect of good corporate governance on firm value with profitability as an intervening variable. Research is included in explanatory research. As population is general banking listed on the Indonesia Stock Exchange for 2018-2020 period as many as 45 banks. Sampling technique with purposive sampling obtained a sample size of 29 banks. The unit of analysis is the financial statement and annual reports of general banking companies. Data analysis using path analysis with hypothesis testing using t test. Results of hypothesis testing using path analysis showed that good corporate governance has a significant effect on firm value. Good corporate governance has a significant effect on profitability-ROA. Profitability-ROA has a significant effect on firm value. Sobel test results found that the variable Profitability-ROA does not mediate the effect of good corporate governance has a significant effect on firm value. As conclusion there is an effect of good corporate governance on profitability and firm value. However, the Profitability-ROA variable does not mediate the effect of good corporate governance, which has a significant effect on firm value.
Pelatihan Pembuatan Media Ajar Audiovisual dengan Menggunakan Aplikasi Capcut pada Guru SMPN O Mangunharjo Prananosa, Ahmad Gawdy; Oktaviani, Ayu; Yulfi, Yulfi
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2341

Abstract

Tujuan pengabdian kepada masyarkat ini adalah memberikan pengetahuan dalam bentuk teori dan praktik mengenai aplikasi CapCut dan membuat produk video pembelajaran berupa slide ataupun clip video. Pelatihan ini telah terlaksana pada tanggat 24, 25, dan 26 april 2025 di sekolah SMPN O mangunharjo. Guru SMP tersebut merupakan peserta pelatihan yang terlaksana. Metode- metode yang digunakan adalah workshop pelatihan aplikasi capcut, diskusi dan persentasi hasil produk. Berdasarkan 3hari pelaksanaan, kegiatan ini menghasilkan 20 produk video pembelajaran menarik dan terbaca. Lalu tidak hanya itu guru mampu melakukan editing dan designing video dengan menggunakan aplikasi capcut. Namun tidak semua guru tuntas menghasilkan produk.
CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY, AND FIRM VALUE Oktaviani, Ayu; Al Ghozi, Muhammad Atho
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2726

Abstract

Environmental problems such as global warming that are currently occurring have prompted a shift in business focus that was once profit-oriented, towards a broader orientation by considering environmental aspects as one of the aspects that stakeholders need to pay attention to in making decisions. This study aims to prove that environmental aspects, especially carbon emission disclosure and eco-efficiency practices, can build better firm value. With the population of energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 and multiple linear regression analysis methods, it was found that carbon emission disclosure did not significantly impact the firm value. It shows that the comprehensiveness of carbon emission disclosure has not been a strong signal in changing investors' perception of companies. Inversely proportional to the results of other tests, eco-efficiency, which has a positive and significant influence on the firm value, shows that the company's ability to balance ecological and economic aspects brings a positive and significant signal to the assessment of stakeholders towards a company. The study contributes to the theory and practice of green accounting, namely the disclosure of carbon emissions and eco-efficiency to stakeholders' perception, especially investors in their business decisions.
PROFITABILITAS, LEVERAGE, FIRM SIZE DAN ENVIROMENTAL PERFORMANCE YANG DIMODERASI COMPANY PROFILE PADA CSR DISCLOSURE Padlah Riyadi; Respati, Novita W; Oktaviani, Ayu
Jurnal Riset Mahasiswa Akuntansi Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v10i1.6675

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dilanjutkan.
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN DAN KOTA BANJARBARU Lazwardi, Muhammad Firhan; Oktaviani, Ayu; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.47

Abstract

Regional original income comes from regional taxes, restaurant tax is classified as a regional tax which plays a large role in contributing to regional original income. This research aims to analyze the effectiveness and determine the tax contribution to restaurants in the city of Banjarmasin and the city of Banjarbaru. The type of data used is quantitative data and the data analysis technique used is descriptive analysis technique
WEB-BASED CAR RENTAL INFORMATION SYSTEM (CASE STUDY: CV. RAFAEL TRANS) Oktaviani, Ayu; Sari, Yunita Sartika
Jurnal Ilmiah Universitas Satya Negara Indonesia Vol. 3 No. 2 (2025): May-October 2025
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59408/jisni.v2i2.3

Abstract

Rafael trans rental information system is an information system to support car rental activities for customers in the city and outside the city. Ttrans rafael rental still uses bookkeeping which causes frequent errors in the processing. this system was built, with the aim of being able to help manage rental data, which includes rental transaction data, payment data, car data and generate reports and provide vehicle data information to customers easily and quickly.The method used is structured and descriptive approach with a case study approach on rental rafael trans, while the software in making this system is php, mysql database, browser and xampp. From the results of the application test, it can be seen that the rafael trans rental information system application can provide convenience for customers in the car ordering process and for admin can provide convenience in managing the process of recording car bookings and rental reports.
DETERMINASI KINERJA KEUANGAN UMKM DI KABUPATEN BENGKALIS PADA MASA PANDEMI COVID 19: DETERMINATION OF THE FINANCIAL PERFORMANCE OF MSMEs IN BENGKALIS DISTRICT DURING THE COVID-19 PANDEMIC Oktaviani, Ayu; Silfi, Alfiati; Humairoh, Fitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.256-265

Abstract

The Covid 19 pandemic has had an impact on MSMEs. This study aims to determine and examine the effect of Equity Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME financial performance. This research was conducted in Bengkalis Regency. The sample used in this study were 100 respondents of MSMEs registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Bengkalis Regency with a random sampling technique. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26The results of this study indicate that Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit have a significant influence on MSME financial performance in Bengkalis Regency
Dampak Media Sosial Terhadap Rasa Percaya Diri Terkait Citra Tubuh Generasi Z Di Kota Cimahi Kanda S, Ageng Saepudin; Oktaviani, Ayu
ARKANA: Jurnal Komunikasi dan Media Vol 3 No 02 (2024): Media dan Komunikasi Indonesia
Publisher : Program Studi Komunikasi Penyiaran Islam Universitas Sains Al-Qur'an Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62022/arkana.v3i02.5950

Abstract

Ilmu pengetahuan dan inovasi berkembang semakin pesat, ibarat raksasa yang sedang berlari, siapa pun yang tidak bisa mengikutinya akan ditinggalkan dan tergencet oleh perkembangan zaman. Kemajuan media harus terlihat melalui kemampuan komunikasi luas yang ada saat ini, peralihan dari media sederhana ke media maju. Selanjutnya, perubahan wajah dan perubahan pembangunan manusia, sebuah siklus yang sebelumnya lamban dan memerlukan interaksi yang panjang, kini menjadi sangat sederhana dan cepat. Salah satu peralihannya adalah pada media sosial yang marak diakses dan berdampak pada rasa percaya diri yang dimiliki sesorang terkait citra tubuhnya masing-masing. media sosial merupakan rangkaian terkini inovasi jaringan berbasis web yang dikembangkan untuk memudahkan menyampaikan, mengambil bagian, menawarkan dan menyusun organisasi online sehingga mereka dapat menyebarkan konten mereka. Dalam penelitian ini digunakan studi kualitatif deskriptif untuk menggambarkan secara jelas dampak media sosial pada rasa percaya diri terkait citra tubuh gen Z (1995-2010) di Kota Cimahi. Media sosial ternyata memiliki dampak negatif dan positif bagi mereka yang aktif mengaksesnya dalam kehidupan sehari-hari
Pelatihan Bahasa Inggris dengan Menggunakan Task And Feedback Untuk Penguatan Karakter Siswa Pada SMA Muhammadyah 2 Tugumulyo Oktaviani, Ayu; Prananosa, Ahmad Gawdy
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 9 (2025): November
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i9.3333

Abstract

Pengabdian kepada masyarakat ini telah dilaksanakan pada tanggal 17, 18, dan 19 September 2025. Tujuannya adalah untuk meningkatkan kemampuan Bahasa Inggris pada  keterampilan berbicara siswa SMA Muhammadyah 2 Tugumulyo, serta menguatkan kembali nilai-nilai karakter kerja keras, kreatif, rasa ingin tahu, komunikatif, mandiri, bertanggung jawab, peduli serta jujur. Kegiatan ini menggunakan strategi Task and Feedback yang dikombinasikan dengan media Poster education sebagai alat bantu mengajar. Untuk mengevaluasi pada pengabdian ini menggunakan Performance test yaitu “Story Telling atau Retelling” dan materi yang diajarkan yaitu Descriptive Text tentang describing person, describing place dan describing thing. Hasil pada pelatihan bahasa inggris terdapat 15 (52% siswa yang memenuhi nilai KKM (75 ) dengan scoring rubric speaking nya Vocabulary, Grammar, Fluency dan Pronunciation. Dan 14(48%) siswa belum maksimal dalam retelling activity. Pokok permasalahan nya pada grammar dan pronunciation. Pada hasil pengamatan, didapatkan siswa mampu bekerja mandiri dibuktikan dengan individual project selesai, memiliki rasa tanggung jawab dengan menyelesaikan tugas tepat waktu, memiliki rasa ingin tau dengan bertanya pada Task, komunikatif pada sesi group discussion dan kerja keras yang dibuktikan siswa menyelesaikan tugas bercerita didepan kelas atau performance test. Adapun nilai karakter yang belum muncul adalah kreatif, berfikir kritis, demokratis, peduli sosial dan cinta damai.
Slow Learners’ Difficulties in Learning Basic English Literacy and Numeracy at SMP L Sidoharjo Oktaviani, Ayu; Yulfi, Yulfi; Episiasi, Episiasi
EDULIA: English Education, Linguistic and Art Journal Vol. 6 No. 1 (2025): EDULIA: English Education, Linguistic and Art Journal
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/tem08d81

Abstract

This research was obtained to investigate slow learners’ difficulties in learning Basic English literacy and numeracy at SMP N L Sidoharjo Musi Rawas Distric. Mix method was be applied in conducting this research in order to answer two research questions about the slow learners’ difficulties and the factors of difficulties in learning Basic English literacy and numeracy. In collecting data, the researchers used diagnostic test and interview. Twenty seventh grader slow learners’took part as the subject of the research. And data from test were analyzed quantitatively, while data from interview were analyzed qualitatively by using model analysis of Miles and Huberman: data collection, condensation, data display and drawing and verifying conclusion. After analyzing data, it was found that slow learners at SMP L Sidoharjo face difficulties in Basic English Literacy and Numeracy. In literacy, they have problem in reading, especially in getting specific information from the text. Then, they also faced difficulties in arranging words into simple sentences and arranging simple sentences into a good paragraph. While in numeracy, they were difficult in comprehending data in the form of table, graph or chart. Calculating how much they have paid (price) and writing number into words became other difficulties for them. These difficulties were caused by several factors that come from internal and external factors. Their cognitive intelligence and their attitude in learning English were factors from themselves. In addition, their parents’ careless relating to their study, limitation of learning facilities and their parents’ educational background were affected to their success in learning. Furthermore, the quantity of using learning media and unvaried teaching techniques used by the English teacher affected to their interest and enthusiastic in learning English. These all became the factors of their difficulties in learning Basic English Literacy and Numeracy. Keywords: Basic English, Learning Difficulties, Literacy, Numeracy, Slow Learners
Co-Authors Afriadi, Rido Agus Triyogo Al Ghozi, Muhammad Atho Alfiati Silfi Anwar, Kasyful Aprianti, Delta Ardayati Arfan Ikhsan, Arfan Arini Arini Aulia Rahmi Episiasi Fadli Ilyas Hamdan Hamdan Hamdan Hamdan Hamdani Handayani, Tita Septi Hawaldi, Muhamad Herwansyah Hifni, Syaiful Hikmah, Nor Humairoh, Fitri Kadir Kanda S, Ageng Saepudin kasyful anwar La Ode Ahmad Safar Tosungku, La Ode Ahmad Safar Lazwardi, Muhammad Firhan Mawaddah, Nor Maydian, Darryl Rizqi MS, Pusvita Indria Muhammad Busyairi, Muhammad Nor Hikmah Novia Juita Novika Rosari Novika Rosari Padlah Riyadi Prananosa, Ahmad Gawdy Raflesia, Citra Respati , Novita W. Respati, Novita W Rizki, Rahmatika Sri Dewi RR. Ella Evrita Hestiandari Rusma Nailiah Sari Pitri, Deliya Sari, Septika Sari, Yunita Sartika Sastika Seli, Sastika Sri Febrianti Susilowati, Pusvita Indria Mei Suyatmin Suyatmin, Suyatmin Tranado, Hengki Utami, Riyadini Riyan Wahyu Wijayati, Sukma Yohana Yustika Sari Yulfi Yulfi Yulfi, Yulfi Yusa, Viola De Zulfadhli Zulfadhli Zulkarnain, Izka