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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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The Influence of Financial Report Preparation Skills, Financial Literacy, and Accounting Information Systems on the Performance of MSMEs in Cirebon Regency
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classica...
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Penerapan Problem Based Learning Untuk Meningkatkan Hasil Belajar Muatan IPAS Materi Sistem Pernapasan Manusia Kelas V SD
Jurnal Sinektik
Vol 8
, No 1
(2025)
The research started from the researcher's observation in class V of SD Supriyadi 02; it was found that some students were distracted while learning, and their learning outcomes were still low, only reaching 42% of the KKM 75. The research was conducted during the first semester of the 2023–2024 academic year, mainly in October and November 2023, in class V of SD Supriyadi 02 in Semarang. The research subjects consisted of 28 students, with 13 boys and 15 girls who were grade V learners. The m...
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Peranan Guru dalam Pengelolaan Kelas untuk Meningkatkan Motivasi Belajar Siswa di Sekolah Dasar
Iskandar, Sofyan
; Rosmana, Primanita Sholihah
; Apriliani, Delia
; Rahmawati, Hanny
; Fauziyah, Nisa Nur
Jurnal Sinektik
Vol 8
, No 1
(2025)
Classroom management is an important concept in school learning. This article provides an overview of the definition of classroom management, strategies that teachers can implement to manage the classroom, and the important role teachers play in ensuring successful learning. In addition, this article emphasizes the importance of classroom management to increase students' learning motivation and identifies barriers that may arise in classroom management during the learning process. By understandi...
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1 Sitasi
Peran Model Jaring Laba-laba dalam Pembelajaran Terpadu untuk Meningkatkan Efektivitas Belajar Siswa Sekolah Dasar
Iskandar , Sofyan
; Sholihah Rosmana , Primanita
; Apriliani , Delia
; Azahra, Resa
; Andria Sukmawati , Vika
Jurnal Sinektik
Vol 8
, No 1
(2025)
There are many learning models in integrated learning. One of the most popular models in primary schools is the spider web model, as it is considered easy to use and suitable for primary school students. The purpose of this article is to ascertain the role of the spider web integrated learning model in improving the learning effectiveness of primary school students. The research method used is the literature study method, which can also be called a literature study. This article describes the ro...
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Implementasi Mixed Methods Pada Sistem Pendukung Keputusan Bantuan Peternakan
Wakim
; Wakim
; Wibowo, Agus
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 3
(2025)
Pemerintah Indonesia secara berkelanjutan menjalankan berbagai program bantuan di sektor peternakan sebagai bagian dari upaya meningkatkan ketahanan pangan dan kesejahteraan peternak. Namun, implementasi program tersebut masih menghadapi sejumlah tantangan, seperti kurangnya integrasi data, ketidaktepatan sasaran, dan terbatasnya alat bantu pengambilan keputusan berbasis data. Penelitian ini bertujuan untuk mengintegrasikan data peternakan ke dalam sebuah Sistem Pendukung Keputusan (Decision Sup...
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EFEKTIVITAS JUS TOMAT DAN WORTEL TERHADAP PENURUNAN MEAN ARTERIAL PRESSURE PADA PENDERITA HIPERTENSI
Nursing Science Journal
Vol 6
, No 1
(2025)
Latar Belakang: Tekanan darah tinggi adalah penyebab kematian dini nomor satu di dunia, dan peningkatan tekanan darah menyebabkan peningkatan risiko penyakit termasuk stroke, gagal jantung, dan kerusakan ginjal. Hal ini terlihat dari klasifikasi keparahan hipertensi menurut mean arterial pressure. Terkait tekanan darah, salah satu cara mengendalikan tekanan darah tinggi dapat dilakukan melalui terapi non-obat, yaitu meminum kombinasi jus tomat dan wortel.
Tujuan: Mengetahui efektivitas pemberian...
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PENGARUH LATIHAN KEKUATAN DAN DIET PROTEIN TERHADAP KADAR GULA DARAH PADA LANSIA PREDIABET
Maulana, Nova
; Fatimah, Andini Nur
; Febsi, Yania
; Nurlita, Lani
; Fiana, Marista
; Yuarsa, Tri Agus
; Budiman, Muhammad Algifari
; Setiadi, Adi
; Hidayat, Arif
Nursing Science Journal
Vol 6
, No 1
(2025)
Pendahuluan : Kadar gula darah perlu dijaga dalam batas normal karena kadar yang terlalu tinggi atau terlalu rendah dapat menyebabkan masalah Kesehatan. Hipoglikemia bisa menyebabkan gejala yang mengancam jiwa. sedangkan hiperglikemia sering terkait dengan diabetes, dan bisa menyebabkan berbagai komplikasi serius jika tidak terkontrol. Tujuan : penelitian ini yaitu untuk menganalisa pengaruh technologi angkat beban dan diet protein terhadap kadar gula darah pada lansia prediabet. Metode : P...
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Manajemen risiko teknologi informasi pada PT. XYZ menggunakan framework COBIT 5
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 4
, No 2
(2025)
PT. XYZ applies Information Technology in business processes to achieve company goals. achieve company goals. However the use of Technology brings risks that can reduce business effectiveness and efficiency of the business. PT. XYZ faced several problems in its IT department, including network connectivity issues, human error, hardware failure, ERP system integration failure, data security, and human error, hardware failure, ERP system integration failure, data security, data backup failures, s...
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Enhancing Students' Speaking Skills through the El Yasir Method at an Islamic Boarding School
Scripta : English Department Journal
Vol 12
, No 1
(2025)
This study investigates the impact of the El Yasir Method on improving the English-speaking skills of students at the El Yasir English Club in Roudlotul ‘Ulum Islamic Boarding School, Kebumen, Indonesia. Despite the recognized importance of English-speaking skills for global communication, there is a paucity of research investigating contextually appropriate and integrated methods tailored to Islamic boarding schools, where authentic English exposure is limited. Employing a descriptive qualitati...
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