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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Salsabilla Putri
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Economics, Econometrics & Finance Other

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The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia Agus Triyani; Wulan Budi Astuti; Suhita Whini Setyahuni; Salsabilla Putri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5109

Abstract

Sustainability performance plays an important role in the business entities. Recently, stakeholders are no longer focus on the single financial performance, but rather put their attention on the business sustainability comprehensively. Since the high-tech companies have the high level of innovation and high uncertainties, sustainability performance received more attention from business practitioners. The high technology in the company can greatly improve the world economy because it greatly affects the potential for global competitiveness. This study intends to examine the effect of sustainability performances on the capital structure of High-Tech Companies in Indonesia. High-Tech Companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, High-Tech Companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 High-Tech Companies in Indonesia. We identified factors that affect capital structure of High-Tech Companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of High-Tech Companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of High-Tech Companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects.
ANALISIS STRATEGI SUMBER DAYA MANUSIA DALAM MENINGKATKAN KINERJA KARYAWAN DI BANK MUAMALAT Salsabilla Putri; Hendra Riofita
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

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Abstract

Human resources (HR) are one of the most important factors that cannot be separated from an organization, both institutions and companies. HR is also the key that determines the development of the company. In essence, HR is in the form of humans who are employed in an organization as drivers, thinkers and planners to achieve the goals of the organization. Today, the latest developments view employees not as mere resources, but rather as capital or assets for institutions or organizations. Literature review is a scientific study that focuses on a particular topic. Literature review will provide an overview of the development of a particular topic. The results of the study stated that Bank Muamalat Indonesia, as the first Islamic bank in Indonesia, has a major role in supporting economic growth based on Islamic values. In the midst of tight competition in the banking industry, the quality of human resources (HR) is a key factor in success. The right HR management strategy not only helps improve operational efficiency but also ensures that sharia principles are met. Therefore, HR management at Bank Muamalat focuses on aspects of recruitment, training, performance management, and employee retention
UPAYA MENINGKATKAN HASIL BELAJAR SISWA KELAS 4 SD DENGAN MENGGUNAKAN MODEL PEMBELAJARAN KOOPERATIF TIPE TGT (TEAMS GAME TOURNAMENT) BERBANTUAN MEDIA AJAR KARTU SOAL PADA MATA PELAJARAN IPAS MATERI BAGIAN TUBUH TUMBUHAN DI SDN GROBOGAN 02: PENELITIAN TINDAKAN KELAS (PTK) Salsabilla Putri; Inna Fareza; Melik Budiarti, S.Sos, M.A.
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 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.v10i03.29263

Abstract

This study aims to improve the learning outcomes of fourth-grade students at SDN Grobogan 02 in the science subject, focusing on the material plant body parts, through the application of the Teams Games Tournament (TGT) cooperative learning model, assisted by question card teaching media. The background of the study is based on the low achievement of the Minimum Completion Criteria (KKM) and the dominance of the lecture method which makes students passive in learning. This study uses the Classroom Action Research (CAR) method in two cycles. The results of the study indicate that the application of the TGT model, aided by question card media, can significantly improve student learning outcomes, encourage active participation and foster critical and collaborative thinking skills.
Co-Authors Agus Triyani Hendra Riofita Inna Fareza Melik Budiarti, S.Sos, M.A. Suhita Whini Setyahuni Wulan Budi Astuti