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All Journal JEE (Journal of English Education) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Aviana, Aviana
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023) Aviana, Aviana; Sumarno M, Sumarno M; Rossa, Elia
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1129

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dewan komisaris, dewan direksi, dan manajemen risiko terhadap kinerja keuangan perusahaan, khususnya pada sektor industri consumer cyclical di Indonesia yang mengalami fluktuasi seiring dengan pertumbuhan ekonomi. Penelitian ini menggunakan pendekatan kuantitatif untuk menguji teori melalui pengukuran variabel dengan angka dan analisis data menggunakan prosedur statistik. Data diambil dari laporan keuangan perusahaan dalam sektor industri consumer cyclical di Indonesia, dengan fokus pada periode 2015–2020. Hasil penelitian menunjukkan bahwa dewan komisaris tidak memiliki dampak signifikan terhadap kinerja keuangan perusahaan. Sebaliknya, dewan direksi berpengaruh positif terhadap kinerja keuangan. Selain itu, manajemen risiko terbukti memiliki peran penting dalam mengmoderasi hubungan antara variabel-variabel penelitian dan kinerja keuangan. Penelitian ini menyimpulkan bahwa efektivitas dewan direksi berkontribusi signifikan terhadap peningkatan kinerja keuangan, sedangkan peran dewan komisaris tidak berpengaruh signifikan. Manajemen risiko memainkan peran moderasi yang penting dalam hubungan antara variabel penelitian dan kinerja keuangan. Oleh karena itu, perusahaan harus fokus pada perbaikan kinerja dewan direksi dan pengelolaan risiko untuk mencapai kinerja keuangan yang optimal. Kata Kunci: Dewan Komisaris, Dewan Direksi, Manajemen Risiko, Dan Kinerja Keuangan  
CHALLENGES AND SOLUTIONS IN THE DEVELOPMENT OF EXTRACURRICULAR ACTIVITIES ENGLISH CLUB Aviana, Aviana
JEE (Journal of English Education) Vol. 11 No. 2 (2025): Desember 2025
Publisher : English Study Program University of Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/jee.v11i2.4060

Abstract

This study examines the management of the English Club extracurricular program at MTs Darul Ulum, recognizing its growing importance as a complementary space for developing twenty-first-century English proficiency. Although English Clubs are widely acknowledged in the literature as effective platforms for communicative practice, motivation building, and confidence enhancement, research focusing on their managerial processes—particularly in Islamic secondary schools—remains limited. Addressing this gap, the present study investigates how the English Club is managed, what challenges are encountered, and what solutions are implemented within the framework of Planning, Organizing, Actuating, and Controlling (POAC). A descriptive qualitative design was employed, involving interviews with the supervising teacher, observations of club activities, and analysis of program documents. The findings indicate that the English Club operates with enthusiasm but lacks structured planning, formal organizational roles, adequate facilities, and systematic evaluation procedures. Major challenges include overcrowded membership, limited teaching personnel, uneven student motivation, and restricted institutional support. Despite these constraints, the supervisor employs several adaptive strategies such as activity-based learning, peer-assisted facilitation, and attempts to build external partnerships. The study concludes that strengthening managerial components—particularly planning, organizing, and evaluation—is essential for enhancing the sustainability and pedagogical impact of the English Club. These findings provide practical implications for schools seeking to improve extracurricular language programs in resource-limited settings.
Co-Authors Cris Kuntadi Rossa, Elia Sumarno M, Sumarno M