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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Measurement : Jurnal Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini JMM (Jurnal Masyarakat Mandiri) Jurnal Bina Akuntansi Abimanyu: Journal of Community Engagement Istismar : Jurnal Kajian dan Penelitian Ekonomi dan Bisnis Islam Jurnal Akuntansi AKUNESA Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan West Science International Journal of Emerging Research and Review
Mariana
Universitas Negeri Surabaya
Religion Arts Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Ketidakpastian Lingkungan Bisnis, Keputusan Investasi dan Kinerja Perusahaan pada Industri Manufaktur Dianwicaksih Arieftiara; Mariana Mariana
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.415 KB) | DOI: 10.24815/jdab.v5i2.10581

Abstract

This study aims to investigate the effect of environmental uncertainty as an antecedent to the relation of investment decision with firm’s performance. This study applies a comprehensive measure of environmental uncertaity. Using data from listed companies on Indonesian Stoct Exchange (IDX) for the period of 2009-2012, with purposive random sampling method and Two Stage Linear Regression (TSLS) method, this study found that the environmental uncertainty positively affects the managers’ investment decision. Moreover this study documented that the managers’ investment decisions, which taken by considering environmental uncertainty condition, increase the level of firm’s financial performance. This study provides empirical evidence of antecedence effect of environmental uncertainty on the relationship of investment decision and firms’ performance. The findings suggest that environmental uncertainty makes manager to take better investment decision, and it will eventually affect the firms’ performance.
Pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Dan Intellectual Capital (IC) Terhadap Kinerja Perbankan Syariah di Indonesia Dwi Anggraini; Mariana Mariana
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p118-127

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), dan Intellectual Capital (IC) terhadap kinerja perbankan syariah di Indonesia. Teknik analisis yang digunakan adalah regresi linear berganda. Sampel penelitian terdiri atas 12 Bank Umum Syariah (BUS) yang terdaftar di OJK periode 2014-2018. Hasil penelitian menunjukkan ICG berpengaruh terhadap kinerja bank syariah di Indonesia, ICSR tidak berpengaruh terhadap kinerja bank syariah di Indonesia, dan IC berpengaruh terhadap kinerja bank syariah di Indonesia.
Analisis Pengaruh Intellectual Capital dan Islamic Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Inka Puspita; Mariana Mariana
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 02 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.17 KB) | DOI: 10.58812/jakws.v2i02.370

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital dan islamic performance index terhadap profitabilitas bank umum syariah di Indonesia. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan sumber data yang berasal dari data sekunder yaitu laporan keuangan bank umum syariah pada tahun 2016-2020. Jumlah populasi penelitian ini yaitu 14 bank umum syariah, sampel yang digunakan sebanyak 10 sampel dengan metode non probability sampling dengan teknik purposive sampling. Penelitian ini menggunakan teknik analisis data dengan regresi linier berganda menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap profitabilitas, profit sharing ratio berpengaruh negatif dan dignifikan terhadap profitsbilitas, zakat performance index, islamic income ratio, dan equitable distribution ratio tidak berpengaruh terhadap profitabilitas.
Geometry Learning Design Through Ethnomathematics of Gandrung Fashion and Accessories Vera Masrurotul Ainia; Neni Mariana; Delia Indrawati
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 8 No. 5 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v8i5.5846

Abstract

This study aims to describe students' exploration activities regarding Ethnomathematics using student worksheets with the RME approach. This study is a design study designed through the inherent assumptions of the learning trajectory hypothesis analysis framework (HLT), which is then tested in realistic mathematics education (RME). Gandrung is a traditional dance from Banyuwangi. Through Gandrung clothing and accessories, students can learn basic geometry. The design of this study was carried out in three stages, namely, initial design, experimental learning consisting of 2 cycles, and the third stage of analysis, namely retrospective. This study used a sample of 28 second-grade students in the Surabaya area, comprising six students in Cycle I and 22 in Cycle II. Students conducted the study's results to understand the concept of geometry and show that measurements can trigger the occurrence of a learning trajectory. The impact on students can be seen at the learning stage: observing certain parts of the picture, paying attention to exciting patterns/decorations, and aligning parts of the image. Students can simply conclude the results of the formation of basic concepts of flat plane geometry and its transformations.
Pengaruh Profitabilitas, Risiko Kredit, Dan Efisiensi Operasional Terhadap Nilai Bank Dimoderasi Good Corporate Governance Prameswari Rasydina Nadia; Mariana Mariana
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9006

Abstract

This study aims to analyze the effect of profitability, credit risk, and operational efficiency on firm value with Good Corporate Governance (GCG) as a moderating variable in conventional commercial banks listed on the Indonesia Stock Exchange for the period 2020-2024. This study employs a quantitative approach using secondary data in the form of annual financial statements obtained from the official IDX website. The sampling technique used is purposive sampling, resulting in 205 observations from 41 banks over five years of observation. The data analysis methods applied are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS software. The results show that profitability has a significant negative effect on firm value, credit risk has a significant positive effect, and operational efficiency has a significant negative effect on firm value. Meanwhile, GCG is not proven to moderate the effect of the three independent variables on firm value, classifying GCG as a homologizer moderator or potential moderation.
PELATIHAN DESAIN PEMBELAJARAN BERBASIS ETNOPEDAGOGI MELALUI REFLEKSI BUDAYA LOKAL KABUPATEN TRENGGALEK Ivo Yuliana; Neni Mariana; Nadia Lutfi Choirunnisa; Ari Metalin Ika Puspita
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i1.27986

Abstract

Abstrak: Pengabdian Kepada Masyarakat (PkM) ini dilatarbelakangi rendahnya pemahaman guru tentang desain pembelajaran etnopedagogi, melalui refleksi budaya lokal serta guru masih berpedoman pada buku guru di dalam pengelolaan pembelajaran. Tujuan PkM ini adalah meningkatkan kemampuan guru dalam menyusun desain pembealjaran etnopedagogi melalui pelatihan dan pendampingan. Metode PKM mealui pelatihan yang terdiri atas perencanaan dan persiapan, penyusunan desain pembelajaran, pelaksaanaan, dan evaluasi serta monitoring. Sasaran kegiatan ini adalah 42 guru jenjang sekolah dasar di Kabupaten Trenggalek Provinsi Jawa Timur. Evaluasi diukur menggunakan angket. Hasil PKM menunjukkan bahwa >95% guru mampu menyusun desain pembelajaran berbasis etnopedagogi melalui refleksi budaya lokal kabupaten trenggalek. Maka,dapat disimpulkan bahwa pelaksanaan pelatihan dan pendampingan kepada guru-guru di Kabupaten Trenggalek mampu meningkatkan kemampuan guru dalam menyusun desain pembelajaran.Abstract: This community service (PkM) is motivated by the low understanding of teachers about ethnopedagogy learning design, through local cultural reflection and teachers still refer to teacher's books in learning management. The purpose of this PkM is to improve teachers' ability to compile ethnopedagogy learning designs through training and mentoring. The PKM method is through training consisting of planning and preparation, preparation of learning designs, implementation, and evaluation and monitoring. The target of this activity is 42 elementary school teachers in Trenggalek Regency, East Java Province. Evaluation is measured using a questionnaire. The PKM results show that >95% of teachers are able to compile ethnopedagogy-based learning designs through local cultural reflections in Trenggalek Regency. So, it can be concluded that the implementation of training and mentoring for teachers in Trenggalek Regency is able to improve teachers' ability to compile learning designs.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN  PADA PERUSAHAAN SEKTOR BASIC MATERIALS DAN ENERGY Di ASEAN TAHUN 2022-2024 Firda Iffatus Suroyya; Mariana Mariana
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/rrhb3q44

Abstract

This study aims to examine the impact of Enviromental, Social, and Governance (ESG) factors on financial performance, with Debt to Asset ratio (DAR) serving as a moderating variable. The research employs a quantitative approach using EViews 13 software, and data anaysis is conducted via panel data regression. The study utilitizes a sample of parent companies operating in the Basic Materials and Energy sectors in ASEAN from 2022 to 2024. The results of the study indicate that the Environmental variable has a significant negative effect on financial performance, as proxied by return on Assets (ROA). Meanwhile, the Social and Governance variables do not have a significant effect on the company's financial performance. Simultaneously, ESG variables have a significant effect on a company's financial performance. Additionally, the debt-to-asset ratio (DAR), as a control variable, has a positive and significant effect on the company's financial performance. Keywords: Environmental, Social, Governance, Financial Performance, Debt to Asset ratio (DAR)
Implementation of the Integrated Entrepreneurship Learning Model on Entrepreneurial Interest Through Motivation as a Mediating Variable Khusnul Fikriyah; Anik Lestari Andjarwati; Saino Saino; Mariana Mariana; Lintang Venusita; Dea Andani Nur’aini
International Journal of Emerging Research and Review Vol. 4 No. 2 (2026): June
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v4i2.174

Abstract

Objective: The Entrepreneurship Learning Model implemented at the Faculty of Economics and Business (FEB), Surabaya State University (Unesa), is an integrated learning model. This model aims to enhance students’ entrepreneurial interest through entrepreneurial motivation. Method: This study employs a quantitative research method. Data were collected through questionnaires, with respondents consisting of FEB Unesa students, and the data were obtained in 2024. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: The results indicate that: 1.) the integrated learning model implemented at FEB has a significant effect on students’ entrepreneurial motivation; 2.) entrepreneurial learning motivation has a significant effect on entrepreneurial interest; and 3.) the learning model has a significant indirect effect on entrepreneurial interest through motivation. Novelty: These findings have several important implications. From an academic perspective, the development of entrepreneurship curricula in higher education should not rely solely on formal classroom learning (credit-based courses) but must also be supported by non-formal learning activities such as training, seminars, practical experiences, and the development of a real entrepreneurial ecosystem. Practically, these results also support the Merdeka Belajar Kampus Merdeka (MBKM) policy, particularly in designing programs such as Wirausaha Merdeka and entrepreneurship internships.
Co-Authors Anik Lestari Andjarwati Arba'atin Rizky Kasanah Ari Metalin Ika Puspita Cantika Sari Siregar Clariza Dyah Rachmadina Dea Andani Nur’aini Delia Indrawati Dian Anita Nuswantara Dianwicaksih Arieftiara Dwi Anggraini Eni Wuryani Farida Musrifah Fikriyah, Khusnul Firda Iffatus Suroyya Hariyati Hariyati Hariyati Hariyati Heru Subrata Ida Sholichatunnisa Inka Puspita Insyirah Putikadea Ivo Yuliana Julianto Julianto Khansa Iftina Balqis Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Nadia Lutfi Choirunnisa Prameswari Rasydina Nadia ROHMAWATI KUSUMANINGTIAS Rya Indriani Saino Silvi Amaliatus Sholihah Susi Handayani Vera Masrurotul Ainia Veronica Herlida Kharisma Anindya