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PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU (TIMELINESS) PELAPORAN KEUANGAN (PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018 – 2022) Nurkholisah, Siti; Sujana, Edy
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 2 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i2.79628

Abstract

The timeliness of submitting financial reports is an important factor in presenting information as well as reflecting the quality of a company's information. The more timely the information is delivered, the more useful it will be for users of financial reports in making economic decisions. This research aims to determine the effect of profitability, liquidity, leverage, company size and company age on the timeliness of financial reporting. This research was conducted on property and real estate companies listed on the IDX for the 2018 - 2022 period. The sampling technique used purposive sampling with hypothesis testing using logistic regression analysis. The research results show that partially, profitability influences the timeliness of financial reporting of property and real estate companies listed on the IDX. Meanwhile, liquidity, leverage, company size and company age have no effect on the timeliness of company financial reporting on the IDX. Simultaneously, profitability, liquidity, leverage, company size and company age influence the timeliness of company financial reporting on the IDX.
Implementation of Appropriate Technology for Durian Peel Waste Extractor in Rowosari Village to Realise An Independent Village for Green Economy Kamiliah, Thiflatul; Taufiqurrohman, Muhammad; Arkan, Naufal; Brilianto, Mochamad Syadam; Alfarizi, Muhammad Alfian; Ahmad Reza Maulufi; Septiana, Windi Yudita; Syawaludin, Syafriel Razaan; Saputra, Dicky Aditya; Nurkholisah, Siti; Setiawan, Felix Arie; Rahmawati, Istiqomah
Jurnal Inovasi Sains dan Teknologi untuk Masyarakat Vol. 3 No. 1 (2025): Mei
Publisher : Faculty of Mathematics and Natural Sciences, University of Jember. Jl. Kalimantan No.37, Krajan Timur, Jemberlor, Kec. Sumbersari, Jember Regency, East Java 68121

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/instem.v3i1.1626

Abstract

The University of Jember's Student Village Program (Promahadesa) was implemented in Pringpadhu Hamlet, Rowosari Village, Sumberjambe District, Jember Regency, with the aim of overcoming the problem of durian peel waste that has not been utilized and causes environmental pollution. This activity aims to process the waste into products of economic value through the application of appropriate technology tools (TTG) in the form of extractors. The method used in this activity is Participatory Action Research (PAR), which involves the community actively in all stages of the activity, from problem identification, planning, implementation, to evaluation. The implementation of activities includes: design and assembly of household scale extractor tools, pretreatment of durian skin waste, the process of making dish soap and liquid organic fertilizer (POC), as well as socialization and demonstration of tools to the community. The results of this activity are the creation of TTG extractor tools and two main processed products, namely dish soap and POC, which are produced from durian skin distillate. The conclusion of this activity shows that the application of technology can increase community knowledge, minimize environmental pollution, and potentially add local economic value through the utilization of waste into village superior products.
Strategi Pengelolaan Wakaf Uang dalam Pemberdayaan Ekonomi Masyarakat Kota Bandung di KSPPS BMT Itqan Nurkholisah, Siti
Shidqia: Jurnal Keuangan dan Perbankan Syariah Vol. 1 No. 2 (2022): Desember
Publisher : Fakultas Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jsn.v1i2.2328

Abstract

Pengembangan waqf tunai menghadapi beberapa hambatan, seperti dalam manajemennya, waqf tunai dilaksanakan dengan administrasi yang salah atau tidak sesuai, yang mengakibatkan nilai waqf menurun bahkan hilang. Tujuan waqf harus tercapai dan terus berkembang. Manajemen waqf tunai yang produktif dapat mengurangi kemiskinan seperti program pemerintah atau lembaga melalui program pemberdayaan ekonomi masyarakat. Pada Maret 2022, tingkat kemiskinan di Kota Bandung meningkat dari 3,38% menjadi 3,99%. Hal ini membuat waqf tunai menjadi pilihan untuk meningkatkan perekonomian masyarakat, setidaknya mengurangi kemiskinan dan meningkatkan ketidaksetaraan sosial-ekonomi, misalnya melalui distribusi waqf tunai untuk memberikan modal usaha. Sesuai dengan manajemen waqf tunai yang dilakukan oleh KSPPS BMT ITQAN dengan menghasilkan dana waqf tunai melalui pembiayaan. Membuat waqf tunai yang produktif dan konsumtif sangat berpengaruh dan membantu untuk memberdayakan perekonomian masyarakat, dengan target pembiayaan ini adalah perempuan dan keluarga yang kurang beruntung atau bisa dikatakan kurang berdaya.
Pertanggungjawaban Pidana Korporasi atas Pencemaran Radioaktif Cesium-137 Munjiyah, Amrina; Rismana, Daud; Ayunisa, Qurota; Nurul Huda, Muhammad; Nurkholisah, Siti; Nugroho, Afrizal Eko
Al-'Adl Vol. 18 No. 2 (2025): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

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Abstract

The case of radioactive cesium-137 contamination in the modern industrial area of Cikande, Banten poses a serious threat to health and the environment and indicates a legal vacuum. This study aims to analyse the forms of corporate liability outside the nuclear industry based on the provisions of Law No. 32 of 2009 concerning Environmental Protection and Management (PPLH Law) and Law No. 10 of 1997 concerning Nuclear Energy. The research method used is normative juridical with a legislative and actual case approach. The results of the study show that even though the cesium-137 contamination did not originate from an official nuclear installation, non-nuclear corporations can still be held criminally liable based on the principle of strict liability in corporate liability theory. This study recommends reformulating the Nuclear Energy Law to cover non-nuclear industrial activities that have the potential to cause radiation hazards and to create relevant legislation that addresses the threat of radioactive contamination to the environment.
Internalisasi Hukum Islam dan KUHP Baru dalam Penanggulangan Tindak Pidana Perzinaan Ayunisa, Qurota; Rismana, Daud; Huda, Muhammad Nurul; Munjiyah, Amrina; Nurkholisah, Siti; Nugroho, Afrizal Eko
Al-'Adl Vol. 18 No. 2 (2025): Al-'Adl
Publisher : Institut Agama Islam Negeri Kendari

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Abstract

This article discusses the internalization of Islamic legal values ​​in efforts to overcome the crime of adultery, by highlighting the changes in the provisions of the adultery article in the old and new Criminal Codes in Indonesia. The Criminal Code only regulated adultery as sexual intercourse involving married parties, making it irrelevant to the moral values ​​of Indonesian society that uphold religious norms and morality. The National Criminal Code of 2023 expands the scope of adultery to include any sexual relationship outside of marriage, whether the perpetrators are married or not. In Islamic law, adultery is considered a major sin, with sanctions of flogging for ghairu muhsan and stoning for muhsan, and has serious social implications. This study uses a normative legal method with a statute approach and a conceptual approach, then analyzed descriptively and analytically. The novelty of this study lies in not only classifying adultery perpetrators as married and unmarried but also examining how Islamic legal values ​​contribute to the formation of the National Criminal Code. The research findings indicate that the National Criminal Code not only revises the adultery article but also internalizes Islamic legal values ​​into national criminal law, reflecting the Indonesian national identity based on Pancasila. Keywords: Adultery, National Criminal Code, Islamic Law, Internalization