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All Journal Sehat Masada J-Sil (Jurnal Teknik Sipil dan Lingkungan) E-Jurnal Akuntansi
Nur Azizah, Jihan
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Civil Engineering, Building, Construction & Architecture Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Health Professions Nursing Public Health Transportation

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FAKTOR YANG MEMPENGARUHI SIKLUS MENSTRUASI MAHASISWI SAAT PEMBELAJARAN DARING SELAMA MASA PANDEMI COVID-19 Rosita, Rosita; Nur Azizah, Jihan
Sehat MasadaJurnal Vol 16 No 2 (2022): Sehat Masada Journal
Publisher : stikes dharma husada bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38037/jsm.v16i2.360

Abstract

Indoor Thermal Comfort in Tropical Urban Houses in Indonesia: The Effect of Outdoor Temperature and Windows Nur Azizah, Jihan; Joana Febrita; Yudi Chadirin
Jurnal Teknik Sipil dan Lingkungan Vol. 10 No. 2: October 2025
Publisher : Departemen Teknik Sipil dan Lingkungan IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jsil.10.2.347-356

Abstract

Indoor thermal comfort in tropical urban houses is important to manage because it determines the quality of life for the inhabitants. However, it is prone to sudden changes of temperature, especially in a developing country, such as Indonesia, where indoor air circulation is mainly supported by windows. This research aims to evaluate the indoor thermal comfort in Indonesian urban houses, and to analyse the correlation of outdoor temperature and the number of windows on the indoor temperature. This study took place in the Greater Bogor Area with a total of five houses. Outdoor and indoor temperatures were monitored in four areas for each home, which are the living room, bedroom, toilet, and terrace. The dry and wet temperatures were analysed to determine the indoor thermal comfort status based on ASHRAE (The American Society of Heating, Refrigerating, and Air Conditioning Engineers)-55. The correlation between outdoor temperature and the number of windows on indoor thermal comfort was analysed using multiple linear regression. Three of the five houses had areas that met the standard for thermal comfort. The areas were mainly the terrace and the bedroom. The average (standard deviation) of outdoor dry and wet temperatures was 27.79 oC (1.03 oC), and 25.59 oC (1.56 oC), respectively. While for the indoors, the average for dry and wet temperatures were 27.96 oC (1.87 oC), and 25.39 oC (2.31 oC). Outdoor temperature and number of windows showed insignificant correlation with indoor temperature (R2: 0.1448; adj R2: 0.08145; p>0.121), opposing the previous studies on the effect of outdoor temperature and number of windows on indoor temperature. Apart from this finding, the effect of windows/ventilation's presence on indoor thermal comfort cannot be undermined. As ventilation serves as a part of human adaptation to heat, it is becoming more important amidst the increased extreme heat caused by climate change.
Managerial Ownership Moderates the Relationship between Profitability, Corporate Social Responsibility, and Tax Planning on Company Value (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024) Nur Azizah, Jihan; Zuraidah
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research examines the impact of profitability, CSR, and tax planning on firm value in Indonesia Stock Exchange (IDX)-listed industrial manufacturing businesses from 2021 to 2024, using management ownership as a moderating variable. Purposive selection of 26 firms' annual reports, financial statements, and sustainability reports provided secondary data. Profitability was assessed by ROA, CSR by a GRI-based disclosure index, and tax planning by the Effective Tax Rate. Tobin's Q proxied firm value, and moderated regression analysis examined management ownership. The findings should show how management ownership moderates the link between financial and sustainability characteristics and company value. This research adds to accounting and finance literature and offers management, investors, and regulators practical advice on company transparency and sustainability.
Co-Authors Joana Febrita Rosita Rosita Yudi Chadirin Zuraidah