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Menampilkan 101–110 dari 399 artikel
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
KOMPAK : 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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Article Pelatihan Pembuatan MPASI Tinggi Protein PROTIAS kepada Kader Posyandu di Wilayah Kerja Puskesmas Sukorambi Kabupaten Jember
Restuti, Arisanty
; Yulianti, Adhiningsih
; Ahmad, Arisona
; Hartanto, Sugeng
; Widyawatiningrum, Endang
; Nurmasyitah, Vita
; Ramadhany, Rendy Chairul
Abdi Geomedisains
Vol 6
, No 1
(2025)
Stunting prevention developing high-protein complementary foods (MP-ASI) and other nutrients needed by children for optimal growth and providing health education. PROTIAS is a high-protein MP-ASI based on Polije healthy rice flour combined with catfish meat flour. Community service activities are carried out by providing training to posyandu cadres on making PROTIAS MPASI made from rice flour combined with catfish meat flour as a healthy menu MPASI in the Puskemas Sukorambi working area, Jember....
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Training on the Use of Educational Tools with Picture Cards (Flash Cards) in Mathematics Learning for Madrasah Ibtidaiyah Students
Rahim, Rani
; Nasution, Asrindah
; Siregar, Rizka Fahruza
; Ramadhani, Rini
; Riani, Nova
; Marito, Winanda
Educate: Journal of Community Service in Education
Vol 5
, No 1
(2025)
Educational tools are very important to be implemented in the learning process. This is because educational tools can increase students' learning motivation so that learning is more meaningful, innovative and creative. However, the reality in the field is that when the learning process is in the classroom, teachers do not use learning media such as educational tools. This results in low student interest in learning mathematics, which also makes students' mathematical abilities low. Therefore, th...
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Stingless Bee Farming Training as a Business Motivation for Islamic Boarding School Students
Educate: Journal of Community Service in Education
Vol 5
, No 1
(2025)
Stingless bee (Trigona sp.) farming training serves as a practical and contextual strategy to foster entrepreneurial spirit among students in Islamic boarding schools. This activity was carried out at Oemah Jampi for the students of Isy Karima Islamic Boarding School with the aim of providing technical understanding of stingless bee (Trigona) farming and fostering business motivation based on local potential. The training encompassed educational sessions, hands-on technical workshops, practical...
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Pengaruh Kualitas Pelayanan, Store Atmosphere, dan Strategi Proaktif di CV MM Acing Jaya Pangkalpinang
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
This study aims to evaluate the extent to which service quality, store atmosphere, and the implementation of proactive strategies contribute to business strategy at CV MM Acing Jaya located in Pangkalpinang. This study uses a quantitative approach with data collection techniques through distributing questionnaires to 71 respondents consisting of customers and business partners of the company. Multiple linear regression analysis was used to test the research hypothesis consisting of three indepen...
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Perancangan Platform E-Commerce Berbasis Website menggunakan Metode Waterfall sebagai Media Pembelajaran Generasi Z
Jurnal Informatika dan Rekayasa Perangkat Lunak
Vol 7
, No 1
(2025)
Nowadays, online buying and selling transactions have become a habit and lifestyle for Indonesian people. Online-based buying and selling transaction activities make it easier and faster for people in terms of service and convenience. One of the services in question is the practicality of sending goods and not requiring buyers to go to the seller's location. Generation Z is one of the generations born with the advancement of information technology. Therefore, it is necessary to develop a learnin...
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Analisis Inovasi Tata Kelola Keuangan Desa melalui SISKEUDES (Sistem Keuangan Desa) di Desa Sindangheula
Jurnal Media Administrasi
Vol 10
, No 1
(2025)
This study aims to evaluate and develop SISKEUDES implementation in Sindangheula Village through the lens of Everett M. Rogers' Diffusion of Innovation theory. Using a qualitative descriptive method, data were collected through interviews with the village head and financial affairs officer. The findings indicate that SISKEUDES has been adopted primarily due to its relative advantage in replacing manual systems, resulting in more structured and accountable financial management. However, the compl...
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EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability a...
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EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sector...
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Analisis SWOT terhadap Risiko dan Strategi Penyaluran Pembiayaan Konsumen di Lembaga Keuangan Syariah: Studi pada Bank Mega Finance Syariah Purwokerto
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Vol 3
, No 2
(2025)
This study aims to analyze the risks and strategies in consumer financing distribution at Bank Mega Finance Syariah Purwokerto using a SWOT (Strengths, Weaknesses, Opportunities, Threats) approach. Islamic financial institutions play a significant role in supporting community economic activities through financing products based on sharia principles. However, in practice, these institutions also face various challenges such as late installment payments, unauthorized transfer of financed assets, a...
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