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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam AKRUAL: Jurnal Akuntansi Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Jurnal Bina Akuntansi Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan West Science
Mariana
Universitas Negeri Surabaya
Arts Economics, Econometrics & Finance Education Engineering Social Sciences

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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.
Co-Authors Arba'atin Rizky Kasanah Cantika Sari Siregar Clariza Dyah Rachmadina Delia Indrawati Dian Anita Nuswantara Dianwicaksih Arieftiara Dwi Anggraini Eni Wuryani Farida Musrifah Hariyati Hariyati Hariyati Hariyati Heru Subrata Ida Sholichatunnisa Inka Puspita Insyirah Putikadea Julianto Julianto Khansa Iftina Balqis Lintang Venusita Loggar Bhilawa Made Dudy Satyawan ROHMAWATI KUSUMANINGTIAS Rya Indriani Silvi Amaliatus Sholihah Susi Handayani Vera Masrurotul Ainia Veronica Herlida Kharisma Anindya