Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Journal of Innovative and Creativity
Nurul Husna
Universitas Negeri Padang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Family Ownership and Leverage of Family-Owned Business in Indonesia: The Role of Family Control as Mediation Nurul Husna; Abel Tasman
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.775

Abstract

This research investigates the direct and indirect effects of family ownership on leverage, with family control acting as a mediating variable in Indonesian family-owned businesses. The primary dataset is sourced from the annual financial reports of family-owned firms listed on the Indonesia Stock Exchange (IDX). The sample consists of 73 family-controlled publicly listed companies, selected through purposive sampling based on specific selection criteria. A quantitative approach is adopted in this study, employing panel data regression analysis using E-Views 13 software. Family ownership serves as the independent variable, leverage as the dependent variable, while family control is introduced as the mediating variable; several control variables, such as asset tangibility, firm size, profitability, net trade credit, financial expenses, and retained earnings, are also considered. The analysis reveals that family ownership does not have a statistically significant direct effect on leverage. Nevertheless, when family control is incorporated as a mediator, family ownership exhibits a significant negative influence on leverage. The Sobel test further confirms that family control fully mediates the relationship between family ownership and leverage.
Implementasi Hand Gesture Recognition Sebagai Pengembangan Aplikasi Kendali Robot KRTMI Nurul Husna; Thamrin Thamrin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4667

Abstract

Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem kendali robot beroda berbasis HGR menggunakan MediaPipe dan mikrokontroler ESP32 yang berkomunikasi melalui protokol Wi-Fi (UDP). Sistem ini memanfaatkan kamera laptop untuk mendeteksi dan mengenali gestur tangan pengguna secara real-time, kemudian menerjemahkannya menjadi kode perintah yang dikirim ke ESP32 untuk mengatur arah gerak. Hasil pengujian menunjukkan bahwa sistem mampu mengenali tujuh jenis gesture tangan dengan rata rata akurasi sebesar 95,71 % dan frame rate 14,28 FPS pada kondisi jarak 40 cm dari kamera. Berdasarkan hasil tersebut, sistem yang dikembangkan mampu mengendalikan robot beroda secara efektif dan stabil menggunakan pengenalan gestur tangan berbasis MediaPipe serta memiliki potensi untuk diterapkan pada sistem tanpa kontak di masa mendatang.
Co-Authors Abel Tasman Thamrin