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Pengaruh Kinerja Lingkungan dan Green Accounting terhadap Kinerja Keuangan Dimoderasi oleh GCG Sary, Putri Maya; Novianti, Neva; Rahmi, Siti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2849

Abstract

Pada penelitian ini bertujuan untuk menguji apakah terdapat pengaruh kinerja lingkungan dan green accounting terhadap kinerja keuangan dengan GCG (good corporate governance) sebagai variable moderasi. Variabel dependen pada penelitian ini yaitu kinerja keuangan, variabel independen pada penelitian ini terdiri atas dua yaitu kinerja lingkungan dan greem accounting, serta pada penelitian ini menggunakan variabel moderasi yaitu GCG (good corporate governance). Populasi dalam penelitian ini adalah perusahaan sektor basic material yang terdaftar pada bursa efek indonesia (BEI) periode 2022-2024. Jumlah sampel dalam penelitian ini sebanyak 41 perusahaan. Teknik pengambilan sampel pada peneitian ini menggunakan metode purposive sampling. Metode penelitian ini yaitu kuantitatif dengan sumber data sekunder. Metode analisis data menggunakan analisis regresi data panel dengan moderasi menggunakan alat uji Eviews 13. Hasil dari penelitian ini memberikan bukti bahwa variabel kinerja lingkungan berpengaruh terhadap kinerja keuangan dengan nilai signifikan sebesar 0,001 < 0,05, sedangkan variabel green accounting tidak berpengaruh dalam kinerja keuangan dengan nilai signifikan 0,503 > 0,05 . Serta variabel GCG (good corporate governance) tidak memperkuat atau memoderasi pengaruh green accounting terhadap kinerja keuangan dengan nilai signifikan sebesar 0,278 > 0,05 dan variabel GCG (good corporate governance) tidak memperkuat atau memoderasi pengaruh kinerja lingkungan terhadap kinerja keuangan dengan nilai signifikan sebesar 0,896 > 0,05.
THE EFFECT OF TAX COLLECTION EFFECTIVENESS AND THE USE OF TAPPING BOXES ON RESTAURANT TAXPAYER COMPLIANCE IN PADANG CITY Fauziati, Popi; Husna, Nailal; Rahmi, Siti; Desda, Mia Muchia; Morelent, Yetty; Azzahra, Alia Rahma
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 3 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i3.2126

Abstract

This study aims to determine the effect of the effectiveness of tax collection and the use of tapping boxes on taxpayer compliance of restaurant taxpayers in Padang City. This research is a type of quanlitative research with a descriptive approach. The population and sample in this study are restaurants in the city of Padang. The sampling method uses the slovin formula, with a total sample of 67. The data used in this study is primary data collected through questionnaires to restaurant owners according to data from the Central Bureau of Statistics (BPS) of Padang City. Then the collected data was tested with multiple linear regression analysis R2 test, F test, t test. The results showed that the variable effectiveness of tax collection had an effect on restaurant taxpayer compliance in the city of Padang and the variable use of tapping boxes also had an effect on taxpayer compliance in the city of Padang.
Health Talk Education On The Importance Of Peer Group Support For The Prolanis Community: A Community Service Program Approach Sugiharto, Agus; Asti Werdhani, Retno; Kusumadewi, Dian; Sefiany Koloi, Vican; Rahmi, Siti
International Journal Of Community Service Vol. 5 No. 2 (2025): May 2025 (Indonesia - Malaysia - Timor-Leste)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i2.856

Abstract

The Chronic Disease Management Program (Prolanis) is an initiative in the health care system that aims to improve the quality of life of people with chronic diseases, such as diabetes mellitus and hypertension. A key component of Prolanis's effectiveness is social support, particularly peer group support, which can enhance patients' adherence to treatment and promote healthy living. This Health educational activity seeks to increase Prolanis participants' comprehension of the value of peer support in the management of chronic illnesses. The method used in this community service is Health Talk Education, using 3 stages, namely, preparation, implementation, evaluation, and follow-up. To conduct evaluation and follow-up, questionnaires are used to gauge participants' knowledge growth both before and after the activity, as well as the development of peer support. According to the activity's findings, participants' attitudes and awareness of the advantages of taking part in peer group support increased, and five peer group support groups were formed, each with five members. In addition, active participation in the discussion indicated the high enthusiasm of participants to form and strengthen a support community in the Prolanis community environment. This community service initiative received excellent feedback from participants. Through a more comprehensive strategy founded on social support, it is anticipated that this community-based education will help Prolanis patients have a greater quality of life.
Asuhan Keperawatan Pada Ny. A dengan Hipertensi Melalui Intervensi Pemberian Air Rebusan Daun Seledri (Apium graveolens) di Desa Awang Bangkal Barat Kabupaten Banjar Rahmi, Siti; Nasution, Tina Handayani
Nerspedia Vol. 5 No. 3 (2023): Nerspedia
Publisher : School of Nursing, Faculty of Medicine and Health Science, Lambung Mangkurat University.

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

Abstract

  Latar Belakang : Hipertensi merupakan penyakit yang berkontribusi terhadap kematian dan sering kali tidak menimbulkan gejala. Hipertensi menduduki urutan pertama dari 10 penyakit yang paling banyak di derita oleh lansia. Desa Awang Bangkal Barat merupakan salah satu desa yang berada di daerah lahan basah dan diketahui 70,96% lansianya mengalami hipertensi. Diperlukan terapi non farmakologi untuk mengatasi hipertensi yaitu dengan air rebusan daun seledri. Tujuan : Penelitian ini bertujuan untuk memberikan asuhan keperawatan pada Ny.A yang mengalami masalah hipertensi dengan terapi intervensi unggulan yaitu air rebusan daun seledri.  
CHALLENGES AND RESPONSES TO THE IMPLEMENTATION OF ONLINE LEARNING AT A PRIVATE MADRASAH IBTIDAIYAH IN EAST LOMBOK REGENCY Hadi, Marham Jupri; Abidin, Lalu Abdul Muhyi; Rahmi, Siti; Thohri, Muhammad
Jurnal Ilmiah Mandala Education (JIME) Vol 8, No 3 (2022): Jurnal Ilmiah Mandala Education (Agustus)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v8i3.3778

Abstract

The present study aimed at exploring the challenges of online learning practice and the response of students, parents, teachers and Madrassa head during the Covid 19 outbreak. The study employed narrative method involving 2 students, 2 parents of students, 4 teachers and a madrassa head and chairman of the foundation. Data was collected using interviews and participant observation techniques and analyzed using narrative analysis techniques. The results of this study show that online learning practices cannot run optimally due to the lack of learning support facilities and infrastructure such as mobile phones and internet access followed by a lack of readiness of human resources to carry out online learning. Another factor was the lack of parental support for the online learning process caused by low levels of educational awareness and busy work as farm workers and fishermen. The study also revealed that students showed varying responses to online learning while parents, teachers and madrassa head faced many challenges in their implementation.
Understanding the Needs of Patients’ Families in the Intensive Care Unit: A Comprehensive Literature Review Hafifah, Ifa; Rahmi, Siti; Nasution, Tina Handayani
Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Vol. 11 No. 1 (2025): JURNAL KEPERAWATAN KOMPREHENSIF (COMPREHENSIVE NURSING JOURNAL)
Publisher : STIKep PPNI Jawa Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33755/jkk.v11i1.800

Abstract

Aims: Families of patients in intensive care units (ICUs) face significant psychological and emotional challenges, with diverse needs spanning assurance, information, proximity, support, and comfort. Understanding and addressing these needs is crucial for enhancing family well-being and satisfaction with ICU care. Objective: This study aims to synthesize existing evidence on the needs of ICU patients’ families, identify priority domains, and explore factors influencing these needs. Methods: A systematic literature review was conducted following PRISMA guidelines. Searches across PubMed, Scopus, CINAHL, Web of Science, and PsycINFO identified studies published between January 2015 and December 2024. Inclusion criteria focused on peer-reviewed articles addressing the emotional, informational, or practical needs of ICU patients’ families. Data extraction and quality assessment were performed using the Joanna Briggs Institute Critical Appraisal Tools. Thematic synthesis was applied for qualitative data, while quantitative findings were analyzed descriptively. Results: From 11 studies, assurance emerged as the most critical need across diverse populations, followed by information, proximity, support, and comfort. Sociodemographic factors such as age, education level, and gender, as well as contextual factors like cultural norms and length of ICU stay, significantly influenced family needs. Assurance and information were universally prioritized, while proximity and support varied based on regional and cultural contexts. Conclusion: ICU families’ needs are multidimensional and influenced by individual, clinical, and sociocultural factors. Assurance and information consistently rank as top priorities, highlighting the need for family-centered, culturally sensitive care strategies. Tailored interventions, effective communication, and policies facilitating family presence can address these needs and improve family satisfaction. Future research should explore real-time strategies and the role of technology in meeting family needs.
Pengaruh Metode Modelling The Way Terhadap Hasil Belajar IPAS Siswa Kelas III SDN Jatiluhur IV Kota Bekasi Rahmi, Siti; Pranata, Khavisa
Publikasi Pendidikan Vol 15, No 3 (2025)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/publikan.v15i3.75049

Abstract

Fokus penelitian ini adalah untuk melihat bagaimana penerapan metode Modelling The Way berdampak pada peningkatan hasil belajar IPAS pada siswa kelas III SDN Jatiluhur IV Kota Bekasi. Metode yang digunakan adalah kuantitatif dan menggunakan desain satu kelompok pretest-posttest. Alat pengumpulan data terdiri dari 30 soal berupa pilihan ganda yang sudah diuji validitas serta reliabilitas. 28 soal dinyatakan valid dan memiliki nilai Alpha Cronbach sebesar 0,859, yang menunjukkan bahwa tingkat reliabilitasnya sangat tinggi. Data menunjukkan distribusi normal, menurut analisis data. Hipotesis nol (H0) ditolak, menurut hasil Uji Sampel Paired t. Selain itu, dengan nilai N-Gain 0,7052 dan tingkat efektivitas rata-rata 70,51%, itu cukup efektif. Hasil menunjukkan bahwa metode Modelling The Way memiliki efek yang signifikan dan efektif dalam meningkatkan hasil belajar IPAS siswa.
Menjadikan PAI Menyenangkan Melalui Model MPA dengan Media Migami di SMAN 1 Peukan Bada Yani, Muhammad; Rahmi, Siti
Jurnal Nispatti Vol. 9 No. 1 (2024): Jurnal Nispatti
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/nispatti.v9i1.204

Abstract

This study aims to improve student activity and learning achievement in Islamic Religious Education (PAI) through the application of the Market Place Activity (MPA) learning model combined with Migami (Miniature Origami) media. The background of this study is the low interest and involvement of students in PAI learning which is often considered monotonous and uninteresting. Classroom action research (CAR) was conducted in two cycles with the stages of planning, implementation, observation, and reflection. The subjects of the study were grade X students of SMAN 1 Peukan Bada. The instruments used included activity observation sheets, field notes, documentation, and learning outcome tests. The results showed a significant increase in student activity and involvement. In cycle II, students were more active in moving, discussing, exchanging information, and showing courage in explaining the material to peers. Migami media has been proven to help students understand concepts visually and concretely, so that the learning process becomes more interesting and meaningful. The increase in learning achievement is also seen from the increase in the final test scores of the cycle compared to the pre-cycle and cycle I. These findings confirm that the application of the MPA model with Migami media is effective in creating active, creative, and enjoyable PAI learning. This method is recommended for use in other Islamic Education materials and subjects that require collaborative and experience-based learning.
Transformasi Sistem Ekonomi Sosial Indonesia 1945-1960: Dari Kekacauan Kolonial Menuju Kemandirian Berbasis Gotong Royong Hani, Nazwa Akhaza; Rahmi, Siti; Yusliandi, Rifaldy; Hasibuan, Reni Ria Armayani
Journal of Golden Generation Abdimas Vol. 2 No. 1 (2026): Maret 2026 : Journal of Golden Generation Abdimas
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jgga.v2i1.302

Abstract

Penelitian ini menganalisis transformasi sistem ekonomi sosial Indonesia periode 1945-1960 sebagai fase krusial membangun kemandirian ekonomi nasional di tengah warisan struktur kolonial. Menggunakan metode kualitatif deskriptif dengan pendekatan studi pustaka, penelitian mengkaji lima fase: warisan ekonomi kolonial, rekonstruksi ekonomi nasional (1945-1950), era Demokrasi Liberal (1950-1959), implementasi prinsip gotong royong, dan ekonomi berdikari (1959-1960). Hasil menunjukkan Indonesia mewarisi kondisi paradoks kaya sumber daya namun terbelenggu kemiskinan struktural akibat dualisme ekonomi kolonial. Upaya rekonstruksi menghadapi hyperinflasi, defisit anggaran kronis, dan infrastruktur hancur. Para pendiri bangsa merumuskan alternatif ketiga antara kapitalisme dan sosialisme melalui ekonomi gotong royong yang diinstitusionalisasikan dalam Pasal 33 UUD 1945. Periode Demokrasi Liberal ditandai Program Benteng yang belum optimal, sementara Demokrasi Terpimpin menekankan ekonomi berdikari melalui Manipol-USDEK. Meskipun idealisme kuat secara filosofis, implementasi menghadapi kendala teknis-manajerial. Penelitian menyimpulkan periode 1945-1960 meletakkan fondasi identitas ekonomi Indonesia yang menekankan keseimbangan efisiensi ekonomi dan keadilan sosial, dengan relevansi nilai gotong royong terhadap prinsip ekonomi Islam seperti ta'awun dan keadilan sosial.