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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan KRTHA BHAYANGKARA Media Riset Akuntansi Auditing & Informasi Journal of Accounting Inquiry JOSAR (Journal of Students Academic Research) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Prasojo
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Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Relationship between Financial Performance and Ownership Structure on Sustainability Disclosure in SRI-KEHATI Index Firms Anggarsari, Ayu; Prasojo
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.001-009

Abstract

Purpose: The purpose of this study is to analyze the effect of profitability, liquidity, profitability, institutional ownership, managerial ownership, and foreign ownership on the disclosure of sustainability reports. Methodology: This study uses a quantitative approach with panel data analysis. The sample selection used a purposive sampling technique and obtained 15 samples of companies listed in the SRI-KEHATI index from 2017-2021. Findings: The study results show that profitability, liquidity, institutional ownership, and managerial ownership do not affect the disclosure of sustainability reports. Foreign ownership has a negative effect on the disclosure of sustainability reports. Novelty: The novelty of this study is the research focus which analyzes the completeness of disclosing sustainability reports from companies with ESG principles, namely companies listed on the SRI-KEHATI index. In addition, the focus of the independent variables used is financial performance, which is proxied by profitability and liquidity, and ownership structure, which is proxied by institutional ownership, managerial ownership, and foreign ownership.
LINKAGES SHARIAH GOVERNANCE AND ISLAMIC BANKS PERFORMANCE: EVIDENCE FROM GULF COOPERATION COUNCIL (GCC) COUNTRIES Prasojo; Muhfiatun; Listiyorini, Inon; Utami, Ristianawati Dwi
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18060

Abstract

The shariah governance system is crucial for Islamic banks (IB) because of the unique structure that is different from conventional banks. Good governance has an impact on stable performance. The shariah supervisory board (SSB) presence will convince stakeholders that IBs are running their business according to shariah principles. The focus of this research is the results of empirical studies in GCC countries. The research data was obtained from the bankscope database and manual collective from 2010-2018. This study uses a panel data model with a random effect method. Empirical results show that SSB size has a negative correlation with performance. SSB expertise and board size have a positive correlation with performance. Furthermore, SSB with doctoral qualifications and independent boards are not correlated with performance
Communication Patterns of Counselors with Counseling Patients at the Cilegon City National Narcotics Agency Prasojo; Arviani, Heidy
JOSAR (Journal of Students Academic Research) Vol 9 No 1 (2024): March
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v9i1.3351

Abstract

The research explains the communication patterns of counselors with counseling patients of the Cilegon City National Narcotics Agency, with the highest number of adolescent drug addicts in Banten province. The research used a descriptive qualitative approach with in- depth interview techniques to explore informant data. Counseling communication patterns between counselors and counseling patients are the object of research. The research informant selection technique uses purposive sampling or informant determination technique with certain considerations. The main informants in the research are counseling patients and counselors at BNNK Cilegon who are in charge of rehabilitating adolescent drug abuser patients. The results revealed that the counseling communication pattern at BNNK Cilegon is included in the circular pattern, the message interaction process takes place in two directions and the communicant actively conveys message feedback. Counselors apply a counseling technique called client-centered therapy which is based on the equality of counselors and patients, the counseling program at BNNK Cilegon is divided into interpersonal counseling sessions for counselors and patients, family support sessions, and group therapy. This research is expected to be able to provide an overview of interactive counseling communication patterns, as well as provide perceptions to embrace drug addicts to escape drug addiction.
Disinformation As A Contemporary Security Threat: A Literature Review Prasojo; Muhamad Lukman Arifianto; Azhar Irfansyah
KRTHA BHAYANGKARA Vol. 18 No. 1 (2024): KRTHA BHAYANGKARA: APRIL 2024
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v18i1.1637

Abstract

Disinformation has become a threat to public security and order. Disinformation is a strategy to obscure information by spreading information that is deliberately false and false. Whatever the purpose of disinformation, the public will be the victims. Given its status as a threat, it requires appropriate policing measures to prevent the spread of disinformation. To counter disinformation, it is necessary to develop strategies by empowering communities to counteract disinformation when it occurs. By using the literature review method, this research will show some community empowerment policies that can be done to prevent the spread of disinformation.
Keluarga Digital Cerdas: Kolaborasi Orang Tua dan Sekolah dalam Literasi Digital Anak Untari, Dhian Tyas; Budi Satria; Prasojo; Fata Nidaul Khasanah; Tulus Sukreni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1587

Abstract

Perkembangan pesat teknologi informasi dan komunikasi (TIK) menempatkan literasi digital sebagai kompetensi esensial, khususnya bagi anak-anak yang tumbuh di era digital. Mereka dihadapkan pada potensi positif teknologi sekaligus risiko seperti hoaks, perundungan siber, dan kecanduan gawai. Mengingat urgensi ini, program pengabdian masyarakat "Keluarga Digital Cerdas: Kolaborasi Orang Tua dan Sekolah dalam Literasi Digital Anak" dilaksanakan di SD di Bekasi. Program ini bertujuan meningkatkan pemahaman dan keterampilan literasi digital pada orang tua dan siswa SD secara sinergis, menciptakan ekosistem digital yang aman dan edukatif. Metode pelaksanaan meliputi lokakarya interaktif untuk orang tua dan sesi edukasi kreatif untuk siswa, dengan melibatkan partisipasi aktif dari kedua belah pihak. Hasil evaluasi menggunakan pre-test dan post-test menunjukkan peningkatan pemahaman literasi digital yang signifikan pada orang tua (25%) dan siswa (30%). Selain itu, program ini berhasil menumbuhkan komunikasi yang lebih terbuka antara keluarga dan sekolah terkait isu digital. Meskipun ada tantangan seperti ketersediaan waktu orang tua, program ini menunjukkan potensi besar dalam membentuk perilaku digital yang lebih bijak dan bertanggung jawab. Rekomendasi meliputi keberlanjutan program melalui integrasi kurikulum dan pengembangan platform kolaborasi.
DETERMINAN RETURN SAHAM: KAJIAN TENTANG PERAN ANALISIS FUNDAMENTAL Nurlaili, Ismi; Prasojo
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.515

Abstract

In making investment decisions, investors need to conduct fundamental analysis to understand the company's intrinsic value and make more precise and informed decisions. Previous research on fundamental analysis has not yet provided consistent results in explaining the determinants of stock returns. This research aims to analyze and deliver the latest empirical evidence about the influence of fundamental analysis as measured by DPR, DPS, EPS, FCF, PCFR, EVA, REVA, and MVA on stock returns. Quantitative testing was conducted using panel data regression analysis on 48 companies listed in the Indonesian Sharia Stock Index (ISSI) during 2018-2022. The research results show that fundamental analysis, measured by DPR, DPS, EPS, EVA, and REVA, positively and significantly influences stock returns. In contrast, FCF, PCFR, and MVA do not affect stock returns. These results provide theoretical contributions relevant to signaling theory and agency theory.
Co-Authors Anggarsari, Ayu AZHAR IRFANSYAH Budi Satria Heidy Arviani Idaul Hasanah Listiyorini, Inon Muhamad Lukman Arifianto Muhfiatun Nurlaili, Ismi Ristianawati Dwi Utami, Ristianawati Dwi Tulus Sukreni Untari, Dhian Tyas