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Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary dat...
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The Implementation of Automation of Processed Fisheries Supports Food Security in Berahan Kulon Village, Demak Regency
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 4
(2025)
Universitas Maritim AMNI carried out community service activities at Berahan Village to support Demak Regency program. It is not only students/cadets and lecturers who carry out community service activities but also the surrounding community. They are very enthusiastic in participating in implementing various program activities carried out at Berahan Village. The method of implementing this activity uses a direct ...
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Students' analogical reasoning and creative thinking across mathematical ability levels
AKSIOMA : Jurnal Matematika dan Pendidikan Matematika
Vol 16
, No 3
(2025)
This study examines students' analogical reasoning and creative thinking in solving open-ended mathematical reflection problems across different levels of mathematical ability. Using a qualitative descriptive approach, data were collected from ninth-grade students through written tasks and interviews, with three participants representing high, medium, and low ability levels. The analysis focused on the stages of analogical reasoning: structuring, mapping, applying, and verifying based on Ruppert...
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Pemanfaatan Artificial Intelligence (AI) Untuk Meningkatkan Kualitas Pembelajaran Ekonomi Dalam Kurikulum Merdeka Berbasis Deep Learning SMAN 1 Boyolali
Populer: Jurnal Penelitian Mahasiswa
Vol 4
, No 2
(2025)
This study aims to analyze the implementation of artificial intelligence in economics learning within the context of the Merdeka Curriculum and to examine its alignment with deep learning principles. The study employed a qualitative approach using a case study design conducted at SMAN 1 Boyolali. The research participants included economics teachers and eleventh grade students. Data were collected through classroom observations, in depth interviews, and document analysis. Data analysis was carri...
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Pengaruh Sustainability Report, Jumlah Rapat Komite Audit, Likuiditas, Leverage, dan Total Perputaran Aset terhadap Profitabilitas di Sektor Pertambangan
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive s...
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Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses t...
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Analisis Perilaku Lentur Balok Beton Bertulang Dengan Tulangan Glass Fiber Reinforced Polymer
Aldhino Septian Yoga Utama
; Pangestu, Agam
; Fajar Fisabilillah, Rafli
; Aufa Azmi Thahir, Muhammad
; Kanti Pangestuti, Endah
; Kusuma Anggraini, Nurti
Jurnal Teknik Sipil
Vol 18
, No 2
(2025)
Penelitian ini menganalisis perilaku lentur balok beton bertulang dengan tulangan Glass Fiber Reinforced Polymer (GFRP) dibandingkan tulangan baja konvensional, ditinjau dari beban maksimum, lendutan maksimum, dan pola keruntuhan. Pengujian eksperimental dilakukan pada balok beton mutu K-225 berdimensi 150 × 150 × 600 mm menggunakan metode pembebanan dua titik. Benda uji terdiri atas balok kontrol (BKA dan BKB) serta balok variasi (BVA dan BVB). Hasil pengujian menunjukkan bahwa balok bertulanga...
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Analisis Konstitusionalitas Eksekusi Jaminan Fidusia Berdasarkan Pasal 15 UU 42/1999 dan Putusan MK 18/PUU-XVII/2019
Notary Law Research
Vol 7
, No 1
(2025)
Dalam pelaksanaannya, jaminan fidusia bisa dieksekusi dengan menggunakan sertifikat jaminan yang memiliki kekuatan hukum setara dengan putusan pengadilan yang sudah bersifat tetap dan mengikat. Namun dalam penerapannya, hal ini menimbulkan polemik karena adanya ketimpangan hukum, hingga terbitlah Putusan MK Nomor 18/PUU-XVII/2019. Penulisan ini membahas mengenai pengaturan kekuatan eksekutorial Pasal 15 ayat (2) dan (3) UU Jaminan Fidusia, baik sebelum maupun sesudah terbitnya Putusan MK Nomor 1...
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One-Stop Fuel Oil (BBM) Import Restrictions on Pertamina from the Perspective of Business Competition Law
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
The policy of restricting the import of Fuel Oil (BBM) through a one-stop mechanism that designates PT Pertamina (Persero) as the main implementer is a strategic step by the government to ensure national energy security amid an imbalance between domestic fuel production and consumption. However, the policy has legal implications from a competitive legal perspective, especially related to the potential for monopoly practices and market domination. This study aims to analyze Pertamina's actions in...
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Analisis Spasial Prevalensi Stunting Berdasarkan Ketersediaan Air Bersih, Jamban Sehat, dan Keluarga Perokok di Kabupaten Musi Banyuasin
Najmah, Najmah
; Susilawati, Melika
; Misnaniarti, Misnaniarti
; Dariusmansyah, Azmi
; Maryadi, Maryadi
; Mayasari, Yesi
; Lestari, Ayu Seftiani
; Sukaesi, Elvi
; Syamsia, Salwa
; Rosyada, Amrina
; Khairunnisa, Fadhila
; Fazila, Nur
; Safitri, Wulandari Dwi
; Zalzabila, Anisah
; Putri, Nita Amalia
; Wulandari, Anggun Restu
; Salsabila, Gea
; Ramadhina, Tri Mauli
; Faculty of Public Health, Sriwijaya University and Dinas Kesehatan Musi Banyuasin, South Sumatra
Jurnal Kesehatan Masyarakat Indonesia
Vol 20
, No 3
(2025)
Latar belakang: Stunting merupakan masalah gizi kronis yang masih menjadi perhatian serius di Indonesia. Faktor tidak langsung mempengaruhi stunting, disebut faktor sensitive, perlu di telaah lebih lanjut. Penelitian ini bertujuan untuk menganalisis prevalensi stunting berdasarkan ketersediaan air bersih dan jamban sehat serta keluarga perokok di Kabupaten Musi Banyuasin. Metode: Metode penelitian yang digunakan adalah deskriptif dengan desain studi ekologi menggunakan pendekatan spasial, yang d...
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