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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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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 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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Klasifikasi Huruf Hijaiyah Berbasis Citra Digital Menggunakan Metode Convolutional Neural Network (CNN)
Jurnal Elektronika dan Komputer
Vol 18
, No 2
(2025)
Hijaiyah letters have varying shapes, and some of them are very similar, often causing errors in the manual character recognition process. This study aims to classify Hijaiyah letters based on digital images using the Convolutional Neural Network (CNN) method. This method was used in this study with a dataset consisting of 28 letter classes and a total of 4,480 images obtained from various public sources and private data. All images underwent a preprocessing stage that included labeling, resizin...
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DIGITAL MEDIA-BASED MINDFULNESS INTERVENTIONS IN EDUCATION SETTING: SYSTEMATIC LITERATURE REVIEW
COUNSENESIA Indonesian Journal of Guidance and Counseling
Vol 6
, No 2
(2025)
Educational transformation in the use of technology is developing rapidly to optimize potential in the field of Education, one of the interventions that has been widely studied is mindfulness through digital platforms that have been effectively used in the clinical field. So this study aims to prove and analyze the effectiveness of digital media-based mindfulness interventions to support psychological development in the field of education. The method used in this study is a systematic literature...
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Penggunaan Variasi Bahasa Berdasarkan Faktor Sosial dan Situasional pada Lingkungan UMKM di Desa Bayur Kidul: Kajian Sosiolinguistik
Vol 4
, No 2
(2025)
Penelitian ini mengkaji penggunaan variasi bahasa berdasarkan faktor sosial dan situasional pada lingkungan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Bayur Kidul, Kabupaten Karawang, melalui pendekatan sosiolinguistik. Tujuan penelitian ialah untuk mendeskripsikan bentuk-bentuk variasi bahasa yang digunakan oleh pelaku UMKM serta menganalisis faktor-faktor yang memengaruhinya dalam interaksi jual beli. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data berupa...
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Potensi Biokimia Aloe vera (L.) Burm.f. sebagai Agen Penyembuhan Luka dan Basis Formulasi Sediaan Topikal Farmasi
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
Aloe vera (L.) Burm.f. is a bioactive plant containing polysaccharides, anthraquinones, sterols, vitamins, minerals, and glycoproteins, contributing to wound healing through anti-inflammatory, antibacterial, antioxidant mechanisms, fibroblast stimulation, and accelerated re-epithelialization. This study employed a systematic literature review (SLR) of 37 peer-reviewed articles (2018–2025) to evaluate the biochemical potential of Aloe vera and its application as a basis for modern pharmaceutical...
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Analisis Dosis dan Efek Neurofarmakologi Infusa Daun Tamarindus indica (L.) pada Hewan Uji Mencit
Haryanto Haryanto
; Sahrul Gunawan
; Atiqah Ainunnisa' Andy Putri
; Andi Eka Purwanti
; Salsabila Ramadhani
; Hilyah Muthiah
; Saskiah Adiajuns
; Sukma Febrianti sukri
; Nur Aqila Novi Dwiyanti
; Nurul Fazilawati Ode
Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan
Vol 3
, No 4
(2025)
This study aims to investigate the effects of tamarind leaf extract (Tamarindus indica L.) on neuropharmacological activity in mice using calculated percentages of responses based on the parameters PSM, SSSP, DSSP, SL, RO, SM, PSL, and ANA. This research was conducted as a laboratory experiment using a completely randomized design (CRD) with three treatment concentrations: 1%, 2%, and 4%. Observations were performed to assess the percentage of activity produced by each sample concentration, foll...
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Peran Keamanan Transaksi Online Terhadap Keputusan Pembelian Melalui Aplikasi Shopee
Asih, Rusmini
; Kamelia, Sara Egyta
; Hafiedz, Febbyana Pedro
; Nabila, Nuri Dian
; Rahmawati, Jennysa
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a r...
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