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All Journal Jurnal Riset Teknologi dan Inovasi Pedidikan (JARTIKA) Journal of Ekonomics, Finance, and Management Studies
Nida Hanifah
Universitas Muhammadiyah Surakarta
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Kapasitas SMP Muhammadiyah 6 Jenawi Dalam Menghadapi Ancaman Bencana Tanah Longsor Arif Nur Fajriyanto; Eka Septiyaningsih; Nida Hanifah; Bagas Anindra Murdiansyah; Ramadhini Rudi Santoso; Fitri Nur Aini
Jurnal Riset Teknologi dan Inovasi Pendidikan (Jartika) Vol. 2 No. 2 (2019): Juni
Publisher : Jurnal Riset Teknologi dan Inovasi Pendidikan (Jartika)

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Abstract

Disaster capacity needs to be increased to reduce disaster risk. The purpose of this study was to determine the level of knowledge of the Muhammadiyah 6 Jenawi Middle School students in facing the threat of landslides and to know the physical capacity of the 6-Gen. Muhammadiyah Middle School building. This type of research is quantitative descriptive. The study population was residents of the 6 Jenawi Muhammadiyah Middle School. The study sample consisted of 30 student respondents, 12 teacher respondents, and a school principal. The results showed that students' knowledge was 76.3%, teachers were 83.9% and the principal's policy was 76.2%. Where the majority of teacher knowledge is at a fairly high level and is followed by students who are also quite good, it depends on the policies applied by the principal. The physical condition of school buildings is at the level of 53.3% in accordance with safe buildings in landslide preparedness that can be considered sufficient in preparedness to face the threat of landslides.
Pengaruh Opportunities, Kepemilikan Manajerial, Investment Opportunity Set, Risiko Litigasi, dan Intensitas Modal Terhadap Konservatisme Akuntansi Nida Hanifah; Eny Kusumawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7857

Abstract

Accounting conservatism is a concept and prudential principle that recognizes costs and losses early, slows down revenue and profit recognition, lowers asset valuations and raises liability assessments. This study aims to analyze the effect of opportunities, managerial ownership, investment opportunity set, litigation risk, and capital intensity on accounting conservatism in non-financial companies on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 438 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that opportunities and litigation risk affect accounting conservatism. Meanwhile managerial ownership, investment opportunity set, and capital intensity have no effect on accounting conservatism.
Co-Authors Arif Nur Fajriyanto Bagas Anindra Murdiansyah Eka Septiyaningsih Eny Kusumawati Fitri Nur Aini Ramadhini Rudi Santoso