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ANALYSING THE EFFECT OF CORPORATE ENVIRONMENTAL PERFORMANCE ON CORPORATE FINANCIAL PERFORMANCE: DOES A NONLINEAR RELATIONSHIP OCCUR? Septiavin, Qori'atul; Feriansyah; Rico Ricardo; Achmad Kautsar; Eka Puspitawati; Syifa Salsabila
Journal of Central Banking Law and Institutions Vol. 2 No. 3 (2023)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v2i3.174

Abstract

Climate change as a part of environmental degradation has become a topic widely discussed in recent decades. This study analyses the relationship between corporate environmental performance and corporate financial performance by studying cases at the company level. The company level was chosen to focus the research since companies are the main actors in economic activity as producers of both goods and services. The method used is unbalanced panel data regression with the Random Effects Model with a sample of 175 firms from 2003 to 2021 in 20 countries. This research also captures the influence of the COVID-19 pandemic. Empirical results show that there is no nonlinear relationship between corporate environmental performance and corporate financial performance with the Lind-Mehlum test. It indicates that there is a trade-off between profit and the environment. As such, the effort of businesses to drive investors from the profit-oriented to become green-oriented needs significant effort. A key policy priority should therefore be the long-term reinforcement of businesses in green activities.
English Faktor Penentu Kesediaan Rumah Tangga Menggunakan Biodiesel: Universitas Pertamina Nanda Rembulan Nurdianto; Gina Kultsum; Eka Puspitawati; Andika Pambudi; Rico Ricardo; Feriansyah
JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Vol 12 No 1 (2023): Jurnal Ekonomi dan Kebijakan Pembangunan
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jekp.12.1.2023.69-83

Abstract

The subsidy policy of diesel in Indonesia is considered inefficient since it results an increase in the burden on the Government Budget (APBN), distribution process is not well targeted and encourages wastage of consumption. Then, in 2014 the Indonesia government decided to cut diesel subsidies and began marketing alternative solar products, namely biodiesel, as an effort to ensure energy sustainability. Therefore, this study aims to analyze the determinant that influences household’s willingness to use biodiesel using quantitative methods. The results show that there are three variables having a significant effect on the willingness to use biodiesel, namely age, occupation, and knowledge.
Sistem Pendukung Keputusan Pemilihan Calon Pegawai/Perangkat Desa Sinarsari Kecamatan Dramaga Kabupaten Bogor dengan Metode Simple Additive Weighting (SAW) Feriansyah; Djutalov, Roeslan
Jurnal Riset Informatika dan Inovasi Vol 1 No 4 (2023): JRIIN : Jurnal Riset Informatika
Publisher : shofanah Media Berkah

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

Abstract

− Pemilihan calon perangkat desa merupakan aspek krusial dalam menjalankan pemerintahan desa yang efektif dan berdaya saing. Desa Sinarsari, yang terletak di Kecamatan Dramaga, Kabupaten Bogor, menghadapi tantangan dalam proses pemilihan calon perangkat desa yang masih bersifat manual, menyebabkan keterbatasan pelayanan kepada masyarakat. Penelitian ini bertujuan untuk memberikan solusi efektif dengan merancang dan mengimplementasikan sistem pendukung keputusan menggunakan Metode Simple Additive Weighting (SAW). Sistem ini dirancang untuk membantu pihak desa dalam menyeleksi calon perangkat desa dengan lebih efisien. Metode SAW dipilih karena mampu memberikan nilai bobot atau rating kecocokan untuk setiap atribut, memungkinkan evaluasi yang obyektif terhadap kemampuan dan kualifikasi calon perangkat desa. Dengan adanya sistem ini, diharapkan Desa Sinarsari dapat meningkatkan transparansi, akurasi, dan efisiensi dalam memilih perangkat desa yang mampu bekerja sama dengan kepala desa untuk memajukan sumber daya manusia dan pelayanan terbaik kepada masyarakat.
Training Experience And Teaching Professionalism Competencies Teacher at Islamic Boarding School Pontianak City feriansyah; Zulimi; Purnomo, Eddy
JIEMAN: Journal of Islamic Educational Management Vol. 5 No. 2 (2023): JIEMAN: Journal of Islamic Educational Management
Publisher : The Faculty of Education and Teaching Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jieman.v5i2.196

Abstract

Education is something that humans really need, which aims to form good and virtuous people according to the ideals and values ??of society and to make the life of the nation more intelligent. This research aims to determine and analyze training and teaching experiences to improve teacher professionalism at the Al-Murabbi Islamic boarding school, Pontianak City. The focus of the research is 1) Increasing teacher professionalism competency through innovative learning model training, 2) Teaching experience on teacher professionalism competency, 3) Application of training and teaching experience to teacher professionalism at the Al-Murabbi Islamic boarding school, Pontianak City. The method used is qualitative descriptive to look for the breadth of the nature, character and climate of the organization. The data used is observing, analyzing research objects in training at Islamic boarding schools. Data collection through interviews, documentation and observation, data validity through observer diligence, references and member checks. Conclusions obtained from the research, 1) Teachers receive basic training; basic training in the form of making lesson plans, curriculum, using online systems when teaching and techniques when teaching. 2) Rank training; Rank training in the form of discipline, good quality lessons, innovation and creativity in teaching to students and female students at the Al-Murabbi Islamic Boarding School, Pontianak City. Pendidikan merupakan sesuatu yang sangat dibutuhkan manusia, yang bertujuan untuk membentuk manusia yang baik dan berbudi luhur menurut cita-cita dan nilai-nilai dari masyarakat serta untuk mencerdaskan kehidupan bangsa. Penelitian ini bertujuan untuk mengetahui dan analisa pengalaman pelatihan dan mengajar untuk meningkatkan profesionalisme guru pada pondok pesantren Al-Murabbi Kota Pontianak. Fokus penelitian ialah 1)  Peningkatan Kompetensi profesinalisme guru melalui pelatihan model Pembelajaran inovatif, 2) Pengalaman mengajar pada Kompetensi profesionalisme guru, 3) Penerapan pengalaman pelatihan dan mengajar terhadap profesinalisme Guru pondok pesantren Al-Murabbi Kota Pontianak. Metode yang digunakan deskriptif kualitatif mencari keluasan sifat, karakter dan iklim organisasi. Data yang digunakan ialah mengamati, analisis objek penelitian pada pelatihan di pondok Pesantren. Pengumpulan data melalui wawancara, dokumentasi dan observasi, keabsahan data melalui ketekunan pengamat, referensi dan member check. Simpulan yang di dapat dari penelitian, 1) Guru-guru mendapatkan pelatihan dasar; pelatihan dasar berupa pembuatan RPP, kurikulum, mengunakan sistem online saat mengajar dan teknik-teknik saat mengajajar. 2) pelatihan Kepangkatan; pelatihan kepangkatan berupa kedisiplinan, mutu pelajaran yang baik, inovasi dan kreativitas mengajar kepada santri dan santriwati Pondok Pesantren Al-Murabbi Kota Pontianak.
Pengaruh Keuangan Daerah terhadap Tingkat Kemiskinan di Aceh Ricardo, Rico; Muchlisah, Ayu; Feriansyah
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.687

Abstract

Poverty is one of the problems faced by Indonesia from the past until now. Various ways have been done to overcome the problem of poverty. One of the efforts that have been made by the Government of Indonesia is to issue a regional autonomy policy. The existence of this policy gives authority to local governments to regulate their own regions. This policy is given to all provinces in Indonesia, including Aceh. Aceh is the province with the highest poverty rate on the island of Sumatra, although it has a higher original regional income (PAD) than the province with the lowest poverty rate on the island of Sumatra. Aceh also has a greater natural resources revenue-sharing fund (DBH SDA) than the province of West Sumatra. In addition, Aceh also received special autonomy funds (DOK), which were only given to the provinces of Aceh, Papua, and West Papua. This study aims to analyze the effect of PAD, DBH SDA and DOK on the poverty rate of Aceh Province for the 2008-2020 period. This research uses panel data regression involving 23 districts/cities of Aceh Province. The results of the study show that only local real revenue has a significant and negative effect on poverty levels.
Pengaruh Pemahaman Akuntansi Perpajakan terhadap Kepatuhan Pajak di Kalangan UMKM Kota Mataram Putri, Dina Amalya; Feriansyah
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.119

Abstract

This study aims to analyze the influence of tax accounting comprehension on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Mataram City. The research employed a quantitative associative approach with data collected through structured questionnaires. A total of 100 active MSME respondents were selected using purposive sampling. The data were analyzed using simple linear regression. The results indicate that tax accounting comprehension has a positive and significant effect on tax compliance, with a regression coefficient of 0.651 and a determination coefficient (R²) of 0.487. These findings support the Theory of Planned Behavior and Deterrence Theory, highlighting the importance of tax literacy in shaping compliant behavior. Therefore, enhancing MSME actors' understanding of tax and accounting is a key factor in improving sustainable tax compliance.
Mengapa Siswa Mau (atau Tidak Mau) Kuliah? Peran Orang Tua, Motivasi, dan Kesenjangan Sosial: dukungan orang tua, motivasi intrinsik, pendidikan tinggi, kesenjangan pendidikan, fenomenologi Zulimi, Zulimi; Trisnawati, Ema; Sapala, Silpanus Dian; Hardayu, Audisty Prana; Wahyuningsih, Devi; Feriansyah; Magisa, Nurul Septya; Puspitasari, Nindy
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

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Abstract

This study aims to analyze the dynamics of parental support, intrinsic motivation, and social factors influencing high school students' interest in pursuing higher education. Using a phenomenological qualitative approach, the research was conducted in Pontianak City (urban area) and Kubu Raya Regency (rural area), involving 100 students, parents, and guidance counselors through in-depth interviews, focus group discussions (FGDs), and observations. The findings reveal that students in urban areas show a higher interest in pursuing higher education (76%) compared to those in rural areas (48%), with parental support being the dominant factor (82% vs. 30%). Additionally, gender differences were identified, with female students being more motivated to attend college (88% in urban areas, 56% in rural areas), while male students in rural areas tend to prefer working (62%). The main obstacles include financial constraints (78% in rural areas) and limited access to information (64% in rural areas).These findings highlight the importance of policy interventions focused on improving access to information and financial support, particularly in rural areas, as well as strengthening the role of guidance counselors in supporting students. This study contributes to stakeholders in designing more effective strategies to promote educational equity.