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Journal : Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS)

DETERMINANTS OF DISCLOSURE OF SUSTAINABILITY REPORTS IN LQ 45 COMPANIES LISTED ON IDX 2014 - 2018 Meiliyah Ariani; Zulhawati; Hermiyetti
Moestopo International Review on Social, Humanities, and Sciences Vol. 1 No. 2 (2021)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.156 KB) | DOI: 10.32509/mirshus.v1i2.17

Abstract

This study aims to determine and analyze net profit margin, debt ratio, and dividend policy on Sustainability Reporting disclosure. The research sample used was 13 companies with the period 2014-2018. The sampling technique used purposive sampling technique. The data used in this study is using secondary data. The method used is a multiple regression technique that tests the variables of the panel data using SPSS 25. The results of this study indicate that net profit margin has a significant positive effect on Sustainability Reporting disclosure. With the increase in NPM (net profit margin), it will increase investor confidence in the company, so that the company's demands for its efforts in environmental and social performance are also higher. Debt ratio has a significant positive effect on Sustainability Reporting disclosure. The increase in the debt ratio shows the company's high need for fresh funds, the high value of the debt ratio also reveals the company's dependence on debt which can create risks for the company's survival. Dividend policy has a significant positive effect on Sustainability Reporting disclosure. The higher the level of dividend payments of a company, the level of disclosure in the Sustainability Report is also high.
THE EXISTENCING OF A FEMALE WORKERS IN THE WORKSPLACE: IS THERE AN IMPROVING IN THE PERFORMANCE OF THE COMPANY Meiliyah Ariani; Zulhawati; Hermiyetti; Andriansyah
Moestopo International Review on Social, Humanities, and Sciences Vol. 2 No. 1 (2022)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v2i1.29

Abstract

This study aims to obtain empirical evidence regarding the effect of the number of female workers in the workplace as measured by the number of gender, stress, emotion, patient, skill, and leadership on the success of the company as measured by profitability and productivity.nThe research method used is a descriptive qualitative approach. The data collection technique in the study was carried out based on theoretical studies from the search for research journals, books and papers. descriptive qualitative approach to describe how much influence the number of female workers in the workplace as measured by the number of gender, stress, emotion, patient, skill, and leadership has on the success of the company as measured by profitability and productivity The search results from several studies show that the number of female workers in the workplace has a significant effect on the profitability and productivity of the company, although the variable number of female workers in the workplace as measured by stress and emotion does not have a major influence on profitability and productivity.
IMPLEMENTATION OF MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) ON THE INTEREST OF MOESTOPO UNIVERSITY STUDENTS Meiliyah Ariani; Zulhawati
Moestopo International Review on Social, Humanities, and Sciences Vol. 2 No. 2 (2022)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v2i2.36

Abstract

Merdeka Belajar Kampus Merdeka (MBKM) Policy is the right to study for three semesters, namely completing 1 semester (equivalent to 20 credits) and 2 semesters (equivalent to 40 credits) in different study programs at the same university or the same study program at the university. different. The purpose of the research is to prove the effect of student exchange activities, internships or work practices, campus teaching, research or research, humanitarian projects, entrepreneurship, independent studies or projects, and building villages or KKNT in the MBKM program on the interest of students of the Faculty of Economics and Business Moestopo University. The data used in this study is primary data. The sampling technique used purposive sampling technique with 100 respondents. The method used is a multiple regression technique using SPSS 26. The results show that the independent variables of campus teaching, research or research, humanitarian projects, independent studies or projects, and building a village or KKNT have no significant effect on student interest. But the independent variables of student exchange, internship or work practice, and entrepreneurship have a significant effect on interest in learning.
SINGLE MOM'S PARENTING PATTERN IN FORMING CHILDREN'S INDEPENDENCE AND THE ENVIRONMENT Ariani, Meiliyah; Zulhawati; Hikmawatty, Sitti
Moestopo International Review on Social, Humanities, and Sciences Vol. 4 No. 2 (2024)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v4i2.85

Abstract

The pattern of single mother parenting has a difference with a family that is still intact, which of course will affect the development of children's independence. The purpose of the research is to explore the parenting patterns carried out by single parents, the obstacles faced by single parents in forming child independence, the efforts of single parents in fulfilling the rights of children and their environment, as well as parenting tips for single parents. The research method uses a descriptive qualitative approach. The subjects of this study are two single mothers who have children aged 5-6 years. Data collection techniques by observation, interviews and documentation. The research analysis uses interactive model analysis. The results of the study show that the parenting style provided by single mothers in shaping children's independence is a single parent parenting practice that applies a democratic parenting style, and a permissive parenting style. Children raised with democratic parenting have high independence while children raised with authoritarian parenting have less independence. Children's independence is also influenced by several factors, namely parental education, economy, employment, environment and religion in fulfilling children's rights is to build a good and harmonious relationship with children.
FRAUD MINIMIZATION IN VIEW OF GOOD CORPORATE GOVERNANCE, OPERATIONAL EFFECTIVENESS AND RISK MANAGEMENT Zulhawati; Meiliyah Ariani; Minarni, Sarida
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.45

Abstract

Risk management disclosure is one of the company's responsibilities and is part of the management to reduce fraud Theavailability of good management in directing and regulating risk is the basis for each banking company as an effort to minimize bankruptcy To run a banking company running well, you should also carry out the rules of governance or good corporate governance well. The purpose of this study is to determine the effect of good corporate governance, operational effectiveness and risk management on fraud disclosure in employees working at Bank Negara Indonesia Harmoni Jakarta Branch. The research samples used in this study were 100 samples. The data used in this study are primary data. The analysis method in this study uses descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and determination coefficient tests using the SPSS program. Based on the results in this study, it shows that good corporate governance and effectiveness do not produce positive and insignificant influences. Meanwhile, risk management has a positive and significant effect. This means that risk management is very important and influential in the disclosure of fraud in banking companies.
THE INFLUENCE OF COMPETENCY, AUDITOR ETHICS, AND INDEPEND-ENCE ON AUDIT QUALITY Kamil, Islamiah; Ariani, Meiliyah; Irawan , Indra Ade
Moestopo International Review on Social, Humanities, and Sciences Vol. 3 No. 1 (2023)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v3i1.49

Abstract

The concept of accounting and corporate financial reporting is an important aspect that has also been widely recognized by various parties, including the government, investors, creditors, and the public. The existence of the public accounting profession that was born and raised from the demands of the community to have an independent and competent accountant in examining the financial statements of a company. This study aims to determine the influence of auditor competence, ethics and independence on audit quality. The data used in this study is primary data in the form of questionnaires filled out by auditors working at Public Accounting Firms in the West Jakarta and South Tangerang areas. The population of this study is auditors working at Pub-lic Accounting Firms in West Jakarta & South Tangerang. The sample in this study was 100 respondents. Sampling using non-probability sampling method, namely convenience sampling and using multiple linear regression analysis using SPSS21. The results showed that competence had a significant effect on audit quali-ty, auditor ethics had a significant effect on audit quality and independence did not have a significant effect on audit quality.