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The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership
Linda Agustina
; Rizkyana, Fitrarena Widhi
; Kuat Waluyo Jati
; Atta Putra Harjanto
; Muhammad Ihlashul'amal
; Primadhani Dyah Larasati Suyatno
; Dwi Fatmasari
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data poin...
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DESAIN KARAKTER UTAMA WEB KOMIK RADEN SAWUNGGALING SEBAGAI MEDIA PENGENALAN TOKOH LOKAL BERSEJARAH UNTUK REMAJA USIA 17-21 TAHUN
I Putu Rayga Ondias Putra
; I Putu Rayga Ondias Putra
; Alfian Candra Ayuswantana
; Masnuna, Masnuna
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 18
, No 1
(2025)
The declining awareness among youth about local historical figures such as Raden Sawunggaling inspired the creation of this web comic. Aimed at teenagers aged 17–21, this project seeks to reintroduce local history through a visually engaging and interactive medium. The comic features a flowing narrative, semi-realistic illustrations, and strong elements of East Javanese culture. Its design was informed by qualitative and quantitative research to align with the preferences of the target audience....
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Pengaruh Burnout, Motivasi Intrinsik, Work Life Balance Dan Kepuasan Kerja Terhadap Kinerja Perawat Pada Rumah Sakit Petala Bumi Pekanbaru
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to determine and analyze how Burnout, Intrinsic Motivation, Work Life Balance and Job Satisfaction influence the Performance of nurses at Petala Bumi Hospital, Pekanbaru. The population in this study was 105 nurses with a sample of 52 nurses using the Slovin formula. Data collection techniques used questionnaires and interviews. The data analysis technique used in the Slovin formula study with a purposive sampling method. The research data was analyzed using multiple linear regre...
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Analisis Kinerja Produk Pembiayaan BPRS BAS Purwokerto Dengan Pendekatan Matriks BCG
Yuniar, Rifki Nika
; Saputra, Faturokhman Nur Ari
; Wardani , Sinta Bella Yulia Puspita Tri
; Shafrani , Yoiz Shofwa
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 1
(2025)
Studi ini bertujuan untuk menelaah kinerja produk pembiayaan di BPRS BAS Purwokerto menggunakan pendekatan Matriks Boston Consulting Group (BCG). Produk yang dianalisis meliputi Murabahah, Multijasa, Qardh, Sewa, Mudharabah, dan Musyarakah. Berdasarkan hasil analisis, produk Murabahah dan Multijasa berada pada kuadran Stars, menandakan pangsa pasar besar dan pertumbuhan tinggi. Produk Sewa menempati kuadran Cash Cows dengan pangsa pasar besar namun pertumbuhan rendah. Sementara itu, produk Istis...
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Analyzing Amethyst Crystal Stones at the Bandung Geology Museum
An International Journal Tourism and Community Review
Vol 2
, No 2
(2025)
Amethyst crystal is one type of rock that is widely studied in the field of geology, especially because of its beauty and interesting formation process. Amethyst is a variety of quartz mineral (SiO2) that is purple in color due to the presence of oxidized iron ions. As a mineral that is often used in jewelry, amethyst also has high economic value. The Geological Museum often displays amethyst crystals to provide more insight into the geological processes that occur beneath the earth's surface an...
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Function and Effectiveness of Knife Sharpness for Food Preparation
An International Journal Tourism and Community Review
Vol 2
, No 2
(2025)
Knife, knife is an important tool for cooks and even head chefs. There are various types and materials of knives, each knife has the same function but with different effectiveness for cutting certain ingredients. For example, 'Chef knife' This chef knife is most commonly used in the f&b world or at home, the second is 'Cleaver' cleaver or often called machete is most often used in China, and if in Indonesia it is most often used to cut poultry, and to chop various meats, the third is 'Bread...
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Edukasi dan Skrining Kasus Diabetes pada Pelajar di SMA Negeri 1 Palu
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 1
(2025)
Diabetes is a chronic disease that makes the body lose its ability to produce insulin or begin to use it less efficiently leading to high blood sugar. Without proper treatment, over time, this disease can lead to more serious health problems such as heart disease, vision loss, and kidney disease. Early detection and prevention are crucial in mitigating these risks. This study focuses on conducting an early screening for diabetes among high school students at SMA Negeri 1 Palu. Additionally, this...
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Manajemen Risiko Digital untuk Keamanan Siber yang Lebih Kuat di Era Industri 4.0- Systematic Literature Review
Digital Business Intelligence Journal
Vol 1
, No 1
(2025)
Penelitian ini mengeksplorasi peran manajemen risiko digital dalam meningkatkan keamanan siber Industri 4.0. Adopsi teknologi canggih seperti IoT, sistem siber-physical, dan AI berbanding lurus dengan meningkatnya risiko keamanan siber baru, sehingga perlu pendekatan manajemen risiko yang kuat. Tinjauan ini mensintesis penelitian terbaru (2020–2024) dari sumber Google Scholar, IEEE Xplore, ScienceDirect, Scopus, dan ACM Digital Library. Tujuan dari penelitian ini adalah identifikasi strategi uta...
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Pengaruh Diskon dan Cashback terhadap Keputusan Pembelian Konsumen di E-Commerce (Studi kasus shopee)
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
This study aims to analyze the effect of discounts and cashback on consumer purchasing decisions on the Shopee e-commerce platform. Using a quantitative approach, data were collected through questionnaires distributed to 100 respondents who are active Shopee users. The results of the analysis show that discounts have a positive and significant effect on purchasing decisions, where consumers tend to be more interested in shopping when offered attractive discounts. In addition, cashback programs h...
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Pengaruh Infrastruktur Jalan dan Listrik Terhadap Pertumbuhan Ekonomi di Indonesia
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
Penelitian ini bertujuan untuk Untuk mengetahui pengaruh infrastruktur jalan terhadap pertumbuhan ekonomi, pengaruh infrastruktur listrik terhadap pertumbuhan ekonomi dan pengaruh infrastruktur jalan dan listrik terhadap pertumbuhan ekonomi di Indonesia. Jenis penelitian ini menggunaan penelitian kuantitatif. enelitian ini menggunakan data sekunder. Data sekunder yaitu data yang diperoleh dalam bentuk jadi dan telah diolah oleh pihak lainnya yang biasanya dalam bentuk publikasi. Jenis data yang...
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