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Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value Defriko Gusma Putra; Yodi Pratama; Indra Mulia Pratama; Nisha Selvia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4478

Abstract

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.
ANALYSIS OF SERVICE QUALITY LIVESTOCK MARKET ON TRADERS SATISFACTION USING THE IMPORTAND PERFORMANCE ANALYSIS METHOD Neffi Sulkaisi; Mona Amelia; Nisha Selvia; Yodi Pratama
Jurnal Apresiasi Ekonomi Vol 11, No 2 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i2.606

Abstract

The study was conducted to determine the level of interest of traders in the quality of service provided by the Palangki Livestock Market Service, Sijunjung Regency, with the performance level of service quality provided by the Palangki Livestock Market Service, Sijunjung Regency to traders in the Palangki Sijunjung Regional Livestock Market. This type of research is a quantitative descriptive research. The sample used was 72 respondents. Sampling using non-probability with incidental sampling technique. The analytical methods used include Importance and Performance Analysis, Customer Satisfaction Index. The results of the calculation of the overall Customer Satisfaction Index on the quality of service provided by the Palangki Livestock Market Service are 55 percent, indicating that the traders of the Palangki Livestock Market are "Quite Satisfied" with the quality of service provided by the Palangki Livestock Market Service, Sijunjung Regency. Keywords: Livestock Market, IPA, Customer Satisfaction Index.
UPAYA PENINGKATAN KESADARAN LINGKUNGAN GUNA MENUNJANG PENINGKATAN PENDAPATAN MASYARAKAT Yosi Eka Putri; Nisha Selvia; Erita Erita
RANGKIANG: Jurnal Pengabdian Pada Masyarakat Vol 6, No 1 (2024)
Publisher : Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/rangkiang.2024.v6i1.8492

Abstract

Rapid population growth has pushed the volume of waste to increase due to increased public consumption. The management of household waste by the community is still relatively low. This phenomenon is also seen in the Griya Pesona Housing in Padang City. The results of preliminary observations and interviews show that there is still a low level of public awareness to dispose of waste in official waste disposal sites and the low role of the community in supporting government programs related to household waste management. This study aims to build public awareness and concern in the Griya Pesona Housing City of Padang in managing household waste. Environmental communication is carried out using mass communication in the form of banners and personal communication in the form of door to door counseling by distributing brochures. The results of this study indicate that there is an increase in citizen awareness about household waste management where there is a change in attitude, knowledge and behavior after education is carried out by implementing mass and personal communication strategies. Behavior change through personal communication is more influential than mass communication. Mass communication can be used to increase knowledge, but behavior change is more influential when personal communication is used. In addition, the community has also begun to realize the importance of maintaining cleanliness and managing household waste, such as separating waste by type and disposing of waste in official disposal sites.Keywords: communication strategy, environment, community awareness, waste management
The THE INFLUENCE OF DESTINATION IMAGE, TOURIST SATISFACTION AND TOURIST EXPERIENCE ON REVISIT INTENTION TO SERIBU NGALAU VILLAGE (NAGARI SISAWAH Sulkaisi, Neffi; Nisha Selvia; Anita Citra Yeni; Citra Dwi Putri
Jurnal Manajemen Bisnis Eka Prasetya Vol 11 No 2 (2025): Edisi September 2025
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v11i2.634

Abstract

This study aims to examine the influence of destination image, tourist satisfaction, and tourist experience on revisit intention to Seribu Ngalau Village (Nagari Sisawah), a growing ecotourism destination in Sijunjung Regency. Despite its natural attractions, the village faces challenges in retaining tourist interest and repeat visits. Using a quantitative approach, this research involved 150 respondents who had previously visited Seribu Ngalau Village. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS software. The results revealed that destination image positively and significantly affects both tourist satisfaction and tourist experience. Furthermore, tourist satisfaction and tourist experience have a direct and significant impact on revisit intention. These findings emphasize the importance of developing a positive destination image, enhancing tourist experiences, and fulfilling visitor expectations to build loyalty and encourage return visits. This study provides practical implications for destination managers and local government to design more sustainable and visitor-centered tourism strategies.
Pengaruh Jumlah Kendaraan Bermotor, Jumlah Penduduk, Subsidi Energi dan Trade Openness Terhadap Konsumsi Energi Tidak Terbarukan dan Pertumbuhan Ekonomi di Indonesia Sari, Indah Tiara; Putri, Yosi Eka; Selvia, Nisha
Indonesian Research Journal on Education Vol. 4 No. 3 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i3.880

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah kendaraan bermotor, jumlah penduduk, subsidi energi, dan trade openness terhadap konsumsi energi tidak terbarukan serta pertumbuhan ekonomi di Indonesia. Studi ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari berbagai sumber resmi. Analisis data dilakukan menggunakan metode two stage least square untuk menguji hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa jumlah kendaraan bermotor dan jumlah penduduk memiliki pengaruh signifikan terhadap konsumsi energi tidak terbarukan. Subsidi energi juga berperan penting dalam memengaruhi konsumsi energi, sementara trade openness menunjukkan dampak yang signifikan terhadap pertumbuhan ekonomi. Penelitian ini memberikan wawasan penting bagi pengambil kebijakan dalam merumuskan strategi pengelolaan energi yang lebih efisien dan berkelanjutan untuk mendukung pertumbuhan ekonomi Indonesia.
Pengaruh Kemandirian Belajar, Aktivitas Belajar, Dukungan Orang Tua, Gaya Mengajar Guru terhadap Hasil Belajar Ekonomi dan Motivasi Belajar Sebagai Variabel Intervening pada Siswa Kelas XI di SMAN 1 Air Pura Wulandari, Fitricia; Dahen, Lovelly Dwinda; Selvia, Nisha
Indonesian Research Journal on Education Vol. 5 No. 1 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i1.2178

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemandirian belajar, aktivitas belajar, dukungan orang tua, gaya mengajar guru, dan motivasi belajar terhadap hasil belajar siswa. Jenis penelitian ini adalah asosiatif dengan sampel 86 siswa kelas XI di SMA Negeri 1 Airpura tahun ajaran 2024/2025 yang diambil menggunakan teknik Proposional Random Sampling. Instrumen yang digunakan berupa angket tertutup, dan analisis data dilakukan dengan uji jalur dan uji t. Hasil penelitian menunjukkan bahwa kemandirian belajar, aktivitas belajar, dan gaya mengajar guru berpengaruh negatif terhadap motivasi belajar dan hasil belajar, sementara dukungan orang tua berpengaruh positif terhadap motivasi belajar, tetapi negatif terhadap hasil belajar. Motivasi belajar terbukti berpengaruh positif terhadap hasil belajar siswa. Berdasarkan temuan tersebut, penulis menyarankan agar upaya peningkatan hasil belajar siswa dilakukan dengan memperbaiki kemandirian belajar, aktivitas belajar, dukungan orang tua, serta gaya mengajar guru, dengan motivasi belajar sebagai variabel intervening.
Pengaruh Industrialisasi, Foreign Direct Investment, Konsumsi Energi dan Keterbukaan Perdagangan terhadap Emisi Karbon dan Pertumbuhan Ekonomi di Indonesia Dewi, Berlian Sahnaya; Putri, Yosi Eka; Selvia, Nisha
Indonesian Research Journal on Education Vol. 5 No. 2 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i2.2297

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh industrialisasi, Foreign Direct Investment (FDI), konsumsi energi, dan keterbukaan perdagangan terhadap emisi karbon dan pertumbuhan ekonomi di Indonesia. Penelitian ini menggunakan data sekunder periode 1990–2023 yang diperoleh dari World Bank Indonesia dan Our World in Data. Metode analisis yang digunakan adalah analisis time series dengan model persamaan simultan. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi berdampak negatif namun tidak signifikan terhadap emisi karbon. Industrialisasi berdampak positif namun tidak signifikan terhadap emisi karbon, serta berdampak negatif tidak signifikan terhadap pertumbuhan ekonomi. FDI memiliki pengaruh positif signifikan terhadap emisi karbon dan pertumbuhan ekonomi. Konsumsi energi berpengaruh positif signifikan terhadap emisi karbon, namun tidak signifikan terhadap pertumbuhan ekonomi. Keterbukaan perdagangan berdampak positif signifikan terhadap pertumbuhan ekonomi, tetapi tidak signifikan terhadap emisi karbon. Sementara itu, emisi karbon memiliki dampak negatif namun tidak signifikan terhadap pertumbuhan ekonomi. Temuan ini menunjukkan bahwa FDI dan keterbukaan perdagangan berperan penting dalam mendorong pertumbuhan ekonomi, namun peningkatan FDI dan konsumsi energi berkontribusi terhadap peningkatan emisi karbon di Indonesia.
Pengaruh Konsep Diri, Cara Belajar, Aktivitas Belajar, Pemanfaatan Media Pembelajaran, dan Fasilitas Belajar terhadap Prestasi Belajar Siswa Kelas XI IPS pada Mata Pelajaran Ekonomi di MAN 3 Padang Bustami, Nelli; Amelia, Mona; Selvia, Nisha
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis: pengaruh konsep diri, cara belajar, aktivitas belajar, pemanfaatan media pembelajaran, dan fasilitas belajar terhadap prestasi belajar siswa kelas XI IPS pada mata pelajaran ekonomi di MAN 3 Padang. Metode penelitian yang digunakan adalah metode kuantitatif. Hasil penelitian menunjukkan bahwa : Pertama konsep diri berpengaruh signifikan terhadap prestasi belajar, Kedua cara belajar berpengaruh signifikan terhadap prestasi belajar, Ketiga aktivitas belajar berpengaruh signifikan terhadap prestasi belajar. Keempat pemanfaatan media pembelajaran berpengaruh negatif signifikan terhadap prestasi belajar. Kelima fasilitas belajar tidak berpengaruh signifikan terhadap prestasi belajar. Keenam konsep diri, cara belajar, aktivitas belajar, pemanfaatan media pembelajaran, dan fasilitas belajar secara bersama- sama (simultan) berpengaruh signifikan terhadap prestasi belajar.
Digital Marketing: Pengaruh Konten Promosi Pariwisata Terhadap Kepuasan Wisatawan Dan Loyalitas Wisatawan: Indonesia Sulkaisi, Neffi; Emely, Bamy; Saputra, Syailendra Eka; Kemalasari, Mareta; Selvia, Nisha
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 3 (2023): September - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i3.1365

Abstract

This research explores the influence of promotional content variables, tourist satisfaction and tourist loyalty. The collection technique uses nonprobability sampling with incidental sampling. This research involved 300 tourists who visited Mentawai Tourism, then analyzed using the SEM method. The research results show that there is a direct influence between the content promotion variable on tourist satisfaction and tourist loyalty as well as an indirect influence between content promotion on tourist loyalty through the tourist satisfaction variable..
PENGARUH KEMANDIRIAN BELAJAR, PERGAULAN TEMAN SEBAYA, TINGKAT PENDIDIKAN ORANG TUA, SARANA BELAJAR, MELALUI MINAT BELAJAR SEBAGAI VARIABEL NTERVENING TERHADAP PRESTASI BELAJAR SISWA KELAS VIII PADA MATA PELAJARAN IPS DI MTsN 4 PASAMAN Berti, Dinda Oktavia; Verawati, Rika; Selvia, Nisha
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.31920

Abstract

This research aims to analyze: 1) the influence of independent learning on interest in learning. 2) the influence of peer interactions on interest in learning. 3) the influence of parental education level on interest in learning. 4) the influence of learning facilities on interest in learning. 5) the influence of learning independence on learning achievement. 6) the influence of peer interactions on learning achievement. 7) parental education level on learning achievement. 8) the influence of learning facilities on learning achievement. 9) the influence of learning interest on learning achievement. The type of research used in this research is associative descriptive research. The population of this research was all 122 students in class VIII IPS MTsN 4 Pasaman. The sampling technique was proportional random with a sample size of 122 students. The data analysis techniques used are descriptive analysis techniques and path analysis, with the help of the SPSS version 16.0 program. The results of the research show that 1) learning independence has a positive and significant effect on interest in learning, with a path coefficient value of 0.242 and a t-count value of 2.833 > ttable 1.658. 2) peer interaction has a positive and significant effect on interest in learning, with a path coefficient value of 0.216 and a t-count value of 2.518 > ttable 1.658. 3) the level of parental education has a negative and significant effect on interest in learning. The path coefficient value is -0.221 and the t-count value is -2.694 > ttable 1.658. 4) learning facilities have a negative and significant effect on interest in learning, the path coefficient value is -0.216 and the tcount value is -2.635>ttable 1.658. 5) learning independence has a positive and significant effect on learning achievement, with a path coefficient value of 0.201 and a t-count value of 2.374 > ttable 1.658. 6) peer interaction has a negative and significant effect on learning achievement, with a path coefficient value of -0.447 and a t-count value of -5.296 > ttable 1.658. . 7) Parental education level has a positive and significant effect on learning achievement, with a path coefficient value of 0.306 and a tcount value of 3.780 > ttable 1.658. 8) learning facilities have a positive and significant effect on learning achievement, the path coefficient value is 0.246 and the tcount value is 3.041 > ttable 1.658. 9) interest in learning has a positive and significant effect on learning achievement, with a path coefficient value of 0.287 and a tcount value of 3.241 > ttable 1.658.