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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
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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EFFICIENCY OF LARGE RED CHILI FARMING IN CIBEUREUM VILLAGE, SUKAMANTRI DISTRICT, CIAMIS REGENCY
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 2
(2025)
Red chili is a vegetable that is included in the horticultural commodities that are widely consumed by the community and results in high demand for red chili, so that its production must be optimized as much as possible. This study aims to determine the average value of the level of technical efficiency, allocative efficiency and economic efficiency in red chili cultivation farming in Cibeureum Village. January to October 2024 is the time when this study was carried out using a survey method and...
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Penyelesaian Sengketa Gugatan Pembatalan Akad Pembiayaan Mudharabah Menurut Hukum Perdata dan Hukum Islam
Jurnal Penelitian Serambi Hukum
Vol 18
, No 02
(2025)
This research examines the dispute resolution mechanism for mudharabah contract cancellation by integrating civil law and Islamic law perspectives in Indonesia. Mudharabah contract as a sharia financial instrument requires a clear dispute resolution mechanism when cancellation occurs due to breach of contract or violation of sharia principles. The research method uses a normative juridical approach with case analysis of Supreme Court Decision Number 272 K/Ag/2015 between PT. Permodalan BV and Ko...
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Strategi Layanan Bimbingan dan Konseling dalam Menangani Krisis Identitas Pada Remaja
ADVICE:Jurnal Bimbingan dan Konseling
Vol 7
, No 1
(2025)
Adolescence is a critical developmental stage characterized by the search for identity and is vulnerable to identity crises. This study aims to examine the Guidance and Counseling (BK) service strategy in dealing with identity crises in grade VII students at SMP Negeri 5 Cimahi. The study used a qualitative approach with data collection techniques through observation, interviews, documentation studies, and literature studies. The results of the study showed that the identity crisis experienced b...
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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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Analisis Alih Kode dan Campur Kode pada Podcast Login Habib Jafar dan Onad di Media Sosial Youtube
Klitika: Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia
Vol 7
, No 1
(2025)
Tujuan penelitian ini adalah untuk mendeskripsikan bentuk alih kode dan campur kode yang terdapat pada percakapan di podcast Login Habib Jafar dan Onad di media sosial YouTube, serta mengidentifikasi faktor-faktor yang memengaruhi terjadinya alih kode dalam percakapan tersebut. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Subjek dalam penelitian ini adalah Episode 19 season 2 podcast login yang telah diposting di YouTube dan dapat diakses melalui akun YouTube Dedy Corbuzier. Anal...
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The Impact of Clubbing on Students' Learning Performance in Bandung City
An International Journal Tourism and Community Review
Vol 2
, No 1
(2025)
This study aims to analyze the impact of clubbing on the learning performance of students in Bandung. This includes class attendance, active participation in discussions, and the ability to complete academic tasks. In addition, this study will also identify other factors that may influence the relationship between clubbing and learning performance, such as alcohol consumption patterns, stress levels, and social support. Clubbing, one of the most popular entertainment choices for students, is oft...
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OPINI PUBLIK BERDASARKAN TEORI AGENDA SETTING PADA PROSESPERENCANAAN PEMINDAHAN IKN
Jurnal Manajemen Sosial Ekonomi
Vol 4
, No 2
(2025)
Pemerintah merencanakan pemindahan ibu kota negara (IKN) ke Kalimantan Timur, yang telah disepakati oleh DPR RI pada awal 2022. Meskipun terdapat lebih dari enam pertimbangan utama, alasan ini belum cukup untuk menggerakkan IKN dari DKI Jakarta ke Kalimantan Timur. Penelitian ini mengevaluasi kebijakan publik terkait pemindahan IKN menggunakan pendekatan deskriptif kualitatif, menganalisis substansi dan implementasi kebijakan, serta meneliti tanggapan para pemangku kepentingan. Proses ini menyor...
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Proyeksi Produksi dan Konsumsi Gula Pasir di Indonesia 2022 2025 serta Implikasinya terhadap Target Swasembada Nasional
Amaliya, Arina
; Supriono, Agus
; Yanuarti, Rizky
; Aji, Joni Murti Mulyo
; Ridjal, Julian Adam
; Soejono, Djoko
; Ibanah, Indah
Journal of Agribusiness, Social and Economic
Vol 5
, No 1
(2025)
Research aims to forecast sugar production and consumption in Indonesia for 2022–2025 and analyze its implications for the national self-sufficiency target by 2025. The research method employs ARIMA (Autoregressive Integrated Moving Average) time series analysis using secondary data from BPS and the Ministry of Agriculture (1990–2021). Results indicate that sugar production in 2025 is projected to reach 2.72 million tons, while consumption will hit 8.45 million tons, resulting in a mere 32.19% s...
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A REKAYASA MESIN PENGADUK ADONAN ROTI DALAM UPAYA PENINGKATAN KAPASITAS PRODUKSI DI UKM ROTI DAMPIT SUKOHARJO
Abdi Masya
Vol 6
, No 1
(2025)
Roti dan kue merupakan makan yang familiar dikonsumsi oleh masyarakat Indonesia, meskipun hal ini bukan makanan pokok. Masyarakat membutuhkan roti dan kue sebagai selingan makanan pokok dan juga sebagai hidangan pada momen –momen tertentu seperti hari raya dan hajatan. Tingginya permintaan masyarakat akan produk ini dimanfaatkan oleh UKM Roti Dampit menjadi peluang usaha yang menjanjikan dengan produksi roti dan kue. Sebagai usaha kecil, UKM Roti Dampit memiliki keterbatasan sumber daya un...
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