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All Journal Jurnal Matematika UNAND International Journal of Accounting and Management Information Systems
Hamdi, Syukri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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PEMBANGKITAN POLA SIMETRI P3 DARI SIMULASI SISTEM DINAMIK Hamdi, Syukri; Syafwan, Mahdhivan; Narwen, Narwen
Jurnal Matematika UNAND Vol. 12 No. 4 (2023)
Publisher : Departemen Matematika dan Sains Data FMIPA Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jmua.12.4.318-328.2023

Abstract

Pola simetri p3 memiliki simetri translasi pada sumbu-x dan sumbu-y, serta simetri rotasi sebesar 120. Dalam makalah ini akan dibahas pembangkitan pola simetri p3 menggunakan aplikasi MatLab melalui simulasi sistem dinamik. Pertama-tama, dilakukan analisis untuk menentukan fungsi dinamik yang memenuhi sifat-sifat pola simetri p3. Kemudian, pada proses pembangkitannya di MatLab, setiap titik pada bidang digunakan sebagai titik awal iterasi sistem dinamik, dan warna pada titik tersebut ditentukan berdasarkan jumlah iterasi yang dihasilkan melalui tiga kriteria konvergensi, yaitu Tes Euclidean, Tes Jarak Fraksional, dan Tes Jarak Maksimum. Dengan mensimulasikan beberapa kombinasi nilai-nilai parameter pada fungsi-fungsi dinamik dan menggunakan ketiga kriteria konvergensi, diperoleh berbagai pola simetri p3 yang lebih bervariasi.
The Effect of Profitability and Leverage on Sustainability Report Disclosure: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024 Melinia, Bella Fitri; Iskandar, Rhoma; Hamdi, Syukri
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.4172

Abstract

Purpose: This study investigates the effects of profitability and leverage on sustainability report disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Research Methodology: A quantitative descriptive-verificative design was used with secondary data from annual financial and sustainability reports. Profitability was measured by Return on Assets (ROA), leverage by the Debt to Assets Ratio (DAR), and sustainability report disclosure by the Sustainability Report Disclosure Index (SRDI) based on GRI-G4 standards. A purposive sample of 13 manufacturing companies resulted in 65 firm-year observations. Multiple linear regression was applied after classical assumption tests. Results: The simultaneous F-test indicates that profitability and leverage jointly and significantly affect sustainability report disclosures (F = 9.091, p < 0.001, R² = 0.521). Profitability (ROA) shows a significant negative effect (? = ?0.405, t = ?3.873, p < 0.001), while leverage (DAR) shows a significant positive effect (? = 0.177, t = 2.120, p = 0.038). Together, both variables explain 52.1% of the variance in sustainability disclosures. Conclusions: Profitability (ROA) and leverage (DAR) significantly influence sustainability report disclosure (SRDI) in Indonesian manufacturing companies, explaining 52.1% of their variance. Lower profitability and higher leverage are associated with more extensive sustainability disclosures. Limitations: The sample is limited to 13 manufacturing companies, and 47.9% of the variance is influenced by factors not included in the model. Contributions: The findings offer insights into how financial performance and capital structure affect non-financial disclosures, providing practical guidance for managers, investors, and regulators.
Co-Authors Iskandar, Rhoma Melinia, Bella Fitri Narwen Narwen Syafwan, Mahdhivan