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Pengaruh Stakeholder Engagement, Media Exposure dan Tekanan Pemegang Saham terhadap Kualitas Sustainability Report Nurhasanah, Dinda; Afriyenti, Mayar
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1962

Abstract

This research seeks to investigate the impact of stakeholder engagement, media exposure, and shareholder pressure on the quality of sustainability reports among energy sector companies listed on the Indonesia Stock Exchange. Applying a quantitative technique with a causal associative model, the study samples 19 energy companies that consistently published sustainability reports from 2017 to 2021, yielding 57 qualifying samples. Data analysis was conducted through panel data regression. The findings indicate that media exposure has a significant impact on the quality of sustainability reports, while stakeholder engagement and shareholder pressure do not show a similar influence. This study offers contributions to the field of stakeholder engagement, a topic that has been infrequently explored in Indonesia. The results suggest that companies should enhance stakeholder engagement and take media exposure into account to upgrade the quality of their sustainability reports. Further studies might broaden the sample to include other sectors and implement the latest GRI Standards.
Analisis Kesehatan Bank Menggunakan Metode RGEC di Bank BJB Periode 2019-2023 Nurhasanah, Dinda; Huda, Badriyatul
Jurnal Dimamu Vol. 4 No. 2 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/dimamu.v4i2.1414

Abstract

Based on the results of observations, the background to this research is that there are several financial ratios that are experiencing fluctuations as well as to determine the level of bank health at Bank BJB for the 2019-2023 period. This research aims to determine the health level of Bank BJB for the 2019-2023 period using the RGEC method. The research factors used are Risk Profile, Good Corporate Governance, Earning and Capital factors. The type of research in this report is descriptive quantitative. The data used is secondary data in the form of BJB Bank financial reports and the Financial Services Authority (OJK) website. The research results show that the health level of Bank BJB according to the Risk Profile factor for NPL received the title Very Healthy and for LDR Fairly Healthy. The Good Corporate Governance factor received a healthy predicate. The Earning Factor for NIM received the title Very Healthy and for ROA Healthy. And the Capital CAR Factor has the title of Very Healthy. The data anakysis used is data collection, data reduction, data presentation and conclusions.
PEMILIHAN KUALITAS PRODUK KELAPA SAWIT MENGGUNAKAN METODE NAIVE BAYES DI LABUHANBATU SELATAN Nurhasanah, Dinda; Lestari, Dinda Ayu; Simatupang, Syamsiah
JURNAL TEKNISI Vol 3, No 1 (2023): February 2023
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/teknisi.v3i1.1254

Abstract

Indonesia is one of the highest palm oil producers in the world. Palm oil is one of the well-known natural resources in the world today because it has high economic value, such as being able to produce palm oil, fuel and others. In Indonesia, one of the largest palm oil producers is the province of Riau, according to the Central Statistics Agency (BPS) noted that Riau will be the largest palm oil producing region in Indonesia in 2021 with as many as 8,629 thousand tons. The quality of CPO is one of the main factors for customers to make purchasing decisions, especially the standards contained in the Indonesian National Standard (SNI) 01-2901-2006. The final quality of this palm oil product is determined by the combined results of CPO quality and kernel quality. Good quality raw materials will affect the selling price of raw materials for a good quality final product. Selection of the quality of palm oil products still uses old methods such as laboratory testing to check water content, free fatty acid levels, and others in the manufacture of CPO, which takes several days to get the results. The purpose of this study is to classify the quality of palm oil products with a method. Having an application/web can help the laboratory produce good CPO. The method used in this study is the Naive Bayes method to obtain data quickly and accurately. The accuracy of the Naive Bayes method in determining the quality of palm oil products is 82.05%.Keywords: qualification, quality, palm oil, nave bayesIndonesia merupakan salah satu penghasil minyak kelapa sawit tertinggi di dunia. Kelapa sawit adalah salah satu sumber daya alam yang terkenal saat ini didunia karena memiliki nilai ekonomis yang tinggi seperti dapat menghasilkan minyak sawit, bahan bakar dan lainnya. Di indonesia salah satu penghasil kelapa sawit terbesar adalah provinsi Riau, menurut Badan Pusat Statistik (BPS) mencatat Riau menjadi daerah penghasil kelapa sawit terbesar Di Indonesia pada tahun 2021 sebanyak 8.629 ribu ton. Kualitas CPO adalah salah satu faktor utama bagi pelanggan untuk membuat keputusan pembelian khususnya standar yang terdapat pada Standar Nasional Indonesia (SNI) 01-2901-2006. Kualitas akhir dari produk kelapa sawit ini ditentukan dari gabungan hasil kualitas CPO dan kualitas kernel. Bahan mentah yang berkualitas baik akan mempengaruhi harga jual bahan mentah untuk kualitas akhir produk yang baik. Pemilihan kualitas produk kelapa sawitnya masih memakai cara yang lama seperti pengujian laboratorium untuk pengecekan kadar air, kadar asam lemak bebas, dan lainnya dalam pembuatan CPO, yang membutuhkan beberapa hari untuk mendapatkan hasilnya. Tujuan dari penelitian ini adalah mengklasifikasikan kualitas produk kelapa sawit dengan sebuah metode. Dengan adanya aplikasi/web dapat membantu pihak laboratorium dalam menghasilkan CPO yang baik. Metode yang digunakan dalam penelitian ini adalah metode Naive Bayes untuk memperoleh data dengan cepat dan akurat.Tingkat akurasi metode Naive Bayes dalam menentukan kualitas produk kelapa sawit adalah sebesar 82,05%.Kata Kunci: klasifikasi, kualitas, kelapa sawit, nave bayes