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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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UJI KANDUNGAN FORMALIN PADA IKAN TERI (Stolephorus sp) KOMERSIAL DI PASAR BOJA KABUPATEN KENDAL
Jurnal Agrifoodtech
Vol 4
, No 1
(2025)
Formalin adalah zat kimia berbahaya yang sering digunakan secara ilegal untuk mengawetkan ikan dan mencegah pembusukan. Kehadiran formalin dalam makanan dapat berdampak negatif pada kesehatan manusia. Penelitian ini bertujuan untuk menguji berapa banyak kadar air dan keberadaan formalin pada ikan teri yang dijual di Pasar Boja Kabupaten Kendal. Bahan penelitian yang digunakan adalah ikan teri dengan jenis ikan teri asin, ikan teri cop, dan ikan teri tawar. Analisis kadar air dilakukan dengan me...
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PENGARUH INSENTIF, NON FINANSIAL-REWARD DAN DISIPLIN KERJA TERHADAP MOTIVASI KERJA SALESPERSON TOKO CANDI ELEKTRONIK 310
Jurnal Manajemen Sosial Ekonomi
Vol 4
, No 2
(2025)
Penelitian ini untuk menganalisis pengaruh insentif, non finansial – reward dan disiplin kerja terhadap motivasi kerja salesperson toko candi elektronik 310 Surakarta. Hipotesis yang diajukan dalam penelitian ini, yaitu H1 : diduga intensif berpengaruh terhadap motivasi kerja, H2 : diduga non finansial - reward berpengaruh terhadap motivasi kerja, H3 : diduga disiplin kerja berpengaruh terhadap motivasi kerja, dan H4 : diduga insentif, non finansial - reward, dan disiplin kerja secara simultan b...
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ANALISIS DAMPAK INTEGRASI ESG PADA PROFIL RISIKO-RETURN PORTOFOLIO INVESTASI
Jurnal Manajemen Sosial Ekonomi
Vol 4
, No 1
(2025)
This research aims to analyze the impact of Environmental, Social, and Governance (ESG) integration on the risk-return profile of the investment portfolio of PT Unilever Indonesia Tbk. The research employs a quantitative method with a case study approach, utilizing historical data from the period 2017-2021. The data is analyzed to identify the relationship between ESG scores and portfolio returns, as well as portfolio risk. Regression analysis and t-test are employed to test the research hypothe...
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Pengaruh Substitusi Pati Ganyong (Canna edulis Kerr) terhadap Sifat Fisik, Kimia dan Sensoris Roti Bagelen
Jurnal Agrifoodtech
Vol 3
, No 2
(2024)
Bagelen bread is a processed dry bread product, processed by re-baking the finished bread to become dry bread. This study aims to determine the right formulation of canna starch substitution for wheat flour in making bagelen dry bread, and to examine the effect of canna starch substitution on the physical properties, chemical properties and sensory properties of bagelen. The study was conducted at the Laboratory of Food and Agricultural Product Processing, Faculty of Agricultural Technology,...
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Analisis Perilaku Manajemen Keuangan di Kalangan Mahasiswa
CiDEA Journal
Vol 3
, No 2
(2024)
The purpose of this study was to determine how much students' attitudes toward financial management were influenced by their social surroundings, financial experience, and financial literacy. This kind of study uses a quantitative, explanatory methodology. The population is students of the Faculty of Economics and Social Sciences Sultan Fatah University Demak as many as 110 people. Because the entire population is used, the sampling method uses saturated samples. Information was gathered us...
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Dissecting Indonesian Insurance Profitability and Efficiency: Du Pont Diagnostic Tool.
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitabi...
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3 Sitasi
Analisis Strategi Pengelolaan Keuangan Desa Dalam Meningkatkan Kesejahteraan Masyarakat Desa
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of vil...
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2 Sitasi
Efektivitas Implementasi Sistem Informasi Manajemen Keuangan Daerah di Kabupaten Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The study investigates the efficacy of implementing the Regional Financial Management Information System (SIMKD) in Semarang Regency. Utilizing a qualitative methodology, findings reveal suboptimal effectiveness in SIMKD implementation. Factors influencing this include human resource competency, information technology infrastructure availability, leadership engagement, and organizational culture. Proposed strategies to enhance SIMKD effectiveness encompass developing human resources, fortifying...
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PEMANFAATAN DAN PENGELOLAAN LIMBAH RUMAH TANGGA MENJADI PUPUK KOMPOS DI DESA MUNGKID
Khoiriyah, Mailani
; Ardaningrum, Dyah Pramudita
; Nuraeni, Refi Naftila
; Nadia, Libriana Arsya
; Kurniawan, Rachmadany
Abdi Masya
Vol 5
, No 2
(2024)
Sampah merupakan salah satu permasalahan yang pada umumnya banyak ditemukan di daerah perkotaan. Keterbatasan lahan dan kurangnya pengetahuan masyarakat di dalam melakukan pengelolaan sampah menjadi faktor utama adanya permasalahan ini. Desa Mungkid merupakan desa yang terdapat di Kecamatan Mungkid, Kabupaten Magelang. Desa ini termasuk ke dalam desa maju, namun di desa ini memiliki permasalahan terhadap pengelolaan sampah, sehingga perlu dilakukan pendekatan kepada masyarakat mengenai pemanfaat...
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