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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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Penerapan Case Method Pada Bahan Ajar Mata Kuliah Komputer Akuntansi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar...
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Pengaruh Kompensasi, Disiplin Kerja, dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Biro Umum Pengadaan Sekretariat Jenderal Kementerian Pertanian RI
CiDEA Journal
Vol 4
, No 1
(2025)
This study focuses on determining the effect of compensation, work discipline, work environment on the work productivity of employees of Biro Umum Pengadaan in Sekretariat Jenderal of the Republic of Indonesia using quantitative approaches. The sampling technique uses simple random sampling and the number of samples obtained by 53 respondents using questionnaires. In data processing using SPSS 26.0 software data instrument tests, multiple linear regression analysis, and hypothesis tests. Based o...
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Analisis Laboratory Safety dan Simptom Klinis Penyakit Akibat Kerja di Laboratorium Fakultas Ilmu Kesehatan Universitas Bhamada Slawi Kabupaten Tegal
Bhamada Occupational Health and Safety Environment Journal (BOHSEJ)
Vol 3
, No 1
(2025)
Peralatan dan fasilitas yang ada di laboratorium yang kurang memadai sangat memungkinkan potensi bahaya dan pelanggaran terhadap prosedur Keselamatan dan Kesehatan Kerja (K3) di laboratorium. Selain itu dampak lain yang terjadi adalah munculnya Penyakit Akibat Kerja (PAK). Untuk menghindari atau meminimalisir terjadinya kecelakaan kerja perlu dilakukan tindakan pencegahan yaitu melalui identifikasi potensi bahaya yang dapat timbul dari suatu aktivitas. Penelitian ini bertujuan untuk menganalisis...
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EDUKASI BAHAYA HIV/AIDS PADA REMAJA DAN MASYARAKAT DI KAMPUNG SANGGARIA KABUPATEN KEEROM
Rohmani Rohmani
; Maryorita, Blestina
; Felle, Zeth Robert
; Guntur Payasan, Lalu Muhammad
; Borneo, Hugo Kingson
Jurnal Pengabdian Kepada Masyarakat Sisthana
Vol 7
, No 1
(2025)
The biggest challenge of today's health problems is still related to the human immunodeficiency virus (HIV) and Acquired Immunodeficiency Syndrome (HIV/AIDS). HIV and AIDS still have a negative stigma in society and are the cause of sufferers, still receiving bad treatment by their families. Every two minutes, one teenage girl or young woman is infected with HIV. In 2021, an estimated 250,000 teenage girls or young women are infected with HIV. The purpose of this community service is for teenage...
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TEST OF MUSHROOMS BAGLOG WASTE RESIDUE AND BIOCHAR COMPOST ON SOIL CHEMICAL PROPERTIES AND GROWTH OF PAKCOY (Brassica rapa L.)
Bria, Deseriana
; Usolin, Valentina
; Naisali, Hyldegardis
; Ndua, Natalia Desy Djata
; Pareira, Magdalena Sunarty
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 2
(2025)
This research aims to determine the effect of baglog waste residue and biochar compost on soil chemical properties and the growth of pak choy (Brasicca rapa L.). The pot experiment used a Completely Randomized Design (CRD) with a 4x4 factorial pattern with 3 replications. Variables observed in the research included plant height, number of leaves, root length, plant fresh weight, root fresh weight, soil pH, CEC, K, Ca and Mg. number of leaves, root length, plant fresh weight, root fresh weight, s...
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OPTIMIZATION OF PRODUCTIVITY OF RICE BEAN PLANTS (Vigna angularis L.) BY UTILIZING BIOCHAR AND GOAT MANURE
Agrisaintifika : Jurnal Ilmu - Ilmu Pertanian
Vol 9
, No 2
(2025)
This study aims to determine the effect of the best dosage of biochar and goat manure on the growth and yield of rice beans (Vigna umbellata.) and to determine the interaction between the administration of biochar and goat manure on the growth and yield of rice beans (Vigna umbellata.). This study used a two-factorial completely randomized design consisting of 2 factors, namely: the first factor is biochar consisting of 3 levels: biochar 5 tons/ha, biochar 10 tons/ha, and biochar 15 tons/ha. The...
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Penerapan E-Samsat dalam Pelayanan Pajak Kendaraan: Tantangan dalam Penerapan Sistem Pajak Online di Jakarta
Zahra Hanifah Salma
; Bella Ola Shakira
; Mega Arinda Pramessella
; Agustina Fita Lestari Sitanggang
; Fatkhuri Fatkhuri
Public Service And Governance Journal
Vol 6
, No 2
(2025)
This study aims to analyze the challenges in implementing e-Samsat as a form of digitalization of motor vehicle tax services in Jakarta. E-Samsat is an information technology-based public service innovation designed to simplify the online tax payment process, improve the efficiency of public services, and support local government transparency and accountability. This research uses a descriptive qualitative method with a literature study, which examines various sources such as scientific journals...
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Meningkatkan Ketrampilan Masyarakat Desa Dengan Kreasi Bahan Pangan Lokal Jagung Di Giriwoyo Kabupaten Wonogiri: MENINGKATKAN KETERAMPILAN MASYARAKAT DESA DENGAN KREASI BAHAN PANGAN LOKAL JAGUNG DI GIRIWOYO KABUPATEN WONOGIRI
Sumarmi, Sumarmi
; Triyono, Kharis
; Karyantina, Merkuria
; Handayani, Dewi
; Rosariastuti, MMA Retno
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 1
(2025)
This community servis aims to improve the skills of the people of Giriwoyo village, Wonogiri, through training in the creation of local corn food. The methods used include practical training and demonstrations on making various processed corn-based products, such as cakes and snacks. Apart from that, this activity also succeeded in creating awareness of the potential of corn as a food source with economic value. It is hoped that participants can utilize the skills acquired to develop small busin...
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LITERATURE REVIEW: ASPEK HUKUM PELEPASAN INFORMASI MEDIS KEPADA PIHAK ASURANSI DI RUMAH SAKIT
Jurnal Ilmu Kesehatan Masyarakat Berkala
Vol 7
, No 1
(2025)
One function of medical records is used in the process of health financing. The health cost control mechanism that is recommended to be implemented by the government is health insurance. In the process of implementing health insurance, it is necessary to have medical information contained in medical record documents. The release of medical information that must be provided by the hospital in its implementation must comply with applicable legal regulations. In health services, especially in hospi...
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