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All Journal Research of Accounting and Governance ATH-THALIB
Mardiana, Nila
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Effect of Corporate Governance Implementation on Financial Performance Mardiana, Nila; As’ari, Hasim
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.401 KB) | DOI: 10.58777/rag.v1i2.59

Abstract

This study examined the impact of independent commissioners, institutional ownership, and managerial ownership on the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2022. Using a purposive sampling technique, 43 companies were selected. The findings revealed that independent commissioners had no significant effect on return on assets (ROA). Inadequate communication within larger boards hindered supervision, suggesting the importance of a well-coordinated independent board. The role of independent commissioners in monitoring management activities fell short of optimal performance, with companies meeting minimum requirements. Institutional ownership did not influence ROA, as institutional investors operated independently. Similarly, managerial ownership had no significant effect, indicating low ownership by managers in Indonesia. This implies that ownership information is not heavily considered in investment evaluations. In summary, the study highlights the limited impact of independent commissioners, institutional ownership, and managerial ownership on financial performance in the Indonesian mining sector. Effective communication and optimal governance structures are crucial for maximizing the benefits of independent boards, while ownership has minimal influence on financial performance in mining investments in Indonesia.
Integrasi Nilai-Nilai Pendidikan Islam dalam Kurikulum Merdeka: Kajian Kepustakaan Ainun Najib, Nuris; Mardiana, Nila; Puspitasari, Winda; Anshori, Afif; Alberic, Difa
ATH-THALIB: JURNAL PENELITIAN MAHASISWA Vol 2 No 1 (2024): ATH-THALIB
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Tarbiyah (STIT) Tanggamus

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Abstract

Penelitian ini bertujuan untuk mengkaji integrasi nilai-nilai Pendidikan Islam dalam Kurikulum Merdeka melalui pendekatan studi pustaka. Kurikulum Merdeka sebagai inovasi pendidikan nasional memberikan fleksibilitas dan otonomi bagi guru serta sekolah dalam mengembangkan materi pembelajaran yang relevan dengan konteks lokal. Nilai-nilai Islam seperti tauhid, akhlak mulia, ibadah, ilmu pengetahuan, dan tanggung jawab sosial menjadi landasan penting dalam pembentukan karakter peserta didik. Hasil kajian menunjukkan bahwa integrasi nilai-nilai Islam dapat dilakukan melalui pendekatan tematik dan lintas disiplin dengan metode pembelajaran kontekstual dan kolaboratif. Tantangan utama meliputi keterbatasan pemahaman guru dan keragaman peserta didik, yang dapat diatasi dengan pelatihan berkelanjutan dan dukungan kebijakan yang sinergis. Penelitian ini memberikan kontribusi teoritis dan praktis bagi pengembangan kurikulum dan peningkatan kualitas pendidikan berbasis nilai keislaman.
Co-Authors Ainun Najib, Nuris Alberic, Difa Anshori, Afif As’ari, Hasim Puspitasari, Winda