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Pengaruh Green Accounting, Kinerja Lingkungan, Perputaran Total Aset terhadap Nilai Perusahaan, Profitabilitas sebagai Moderasi
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Tes...
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Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Karyawan Kalenan Cafe dan Resto Sawahan Nganjuk
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Employee performance is a key factor in the operational success of a business, including at Kalenan Cafe & Resto Sawahan Nganjuk, which is growing in the culinary sector. The low performance of some employees is suspected to be influenced by suboptimal leadership styles and a compensation system that is not transparent and fair. This study aims to examine the effect of leadership style on employee performance; the effect of compensation on employee performance; and the simultaneous effect of...
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SINTESIS MEMBRAN AKRILONITRIL BUTADIENA STIRENA TERMODIFIKASI FILLER SULFONASI GRAFENA OKSIDA TEREDUKSI DAN CERIUM OKSIDA
Iskandar, Riska Listiarini
; Dampang, Sarah
; Hakim, Muhammad Fahmi
; Perdani, Meka Saima
; Siswantito, Firgi
; Widianto, Eri
; Fauji, Najmudin
Jurnal Inovasi Teknik Kimia
Vol 10
, No 4
(2025)
The utilization of Acrylonitrile Butadiene Styrene (ABS) polymer as an alternative membrane for Direct Methanol Fuel Cell (DMFC) applications has been investigated. This study aims to evaluate the effect of sulfonation temperature on the performance of ABS membranes modified with reduced graphene oxide/cerium oxide (s-rGO/CeO₂). The membranes were synthesized via sulfonation at 65 °C, 75 °C, and 85 °C, with a filler composition of 3% v/v. The results indicate that the addition of filler signific...
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ANALISIS YURIDIS PERJANJIAN JUAL BELI PERUMAHAN DENGAN METODE DOWN PAYMENT
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
Cases of non-performance of contract. on the part of the aggrieved party bring the case to the criminal realm. The charge reported is the fraud article, even though the criminal offense has not been fulfilled. So that it has the potential to cause wrong criminalization, the main problem is the inaccurate use of the fraud article against defaults which are basically civil. The research method uses normative juridical with decision analysis and criminal and civil law studies related to non-perform...
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IMPLIKASI HUKUM TENTANG PENYALAHGUNAAN TEKNOLOGI DEEPFAKE TERHADAP KEJAHATAN IDENTITAS DIGITAL
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
The development of artificial intelligence technology has given birth to deepfake technology which has the potential to be misused to damage a person's digital identity. This research aims to analyze the mode of misuse of deepfake technology in Indonesia, examine its legal implications based on applicable laws and regulations, and examine the urgency of special regulation of deepfake in the Indonesian legal system. Applicable, as well as examining the urgency of special arrangements against deep...
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TINJAUAN YURIDIS TUNJANGAN HARI RAYA BAGI OJEK ONLINE BERDASARKAN SURAT EDARAN KEMENTRIAN KETENAGAKERAAN REPUBLIK INDONESIA
DINAMIKA HUKUM
Vol 26
, No 2
(2025)
Religious Holiday Allowance is a mandatory worker's right that companies in Indonesia must fulfill as part of their legal responsibilities, which should also extend to online motorcycle taxi drivers. The platform worker status of online motorcycles taxi, who are typically bound only by work agreements, raises questions regarding their entitlement to this Religious Holiday Allowance. This paper aims to highlight the Circular Letter from the Ministry of Manpower Number M/3/HK.04.00/III/...
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Pengaruh Konsep Diri dan Motivasi Berprestasi Terhadap Komunikasi Interpersonal Guru SD Negeri Se-Gugus Kecubung 1 Talang Padang
Manajemen Pendidikan
Vol 20
, No 2
(2025)
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh konsep diri, dan motivasiberprestasi terhadap komunikasi interpersonal guru di SD Negeri se-Gugus Kecubung 1Kecamatan Talang Padang. Penelitian ini menggunakan metode kuantitatif jenis ex-post factodengan mengambil sampel dari jumlah populasi yang ada dengan menggunakan kuesionersebagai alat pengumpulan data. Populasi penelitian adalah semua guru di SD Negeri se-GugusKecubung 1 Kecamatan Talang Padang yang berjumlah 106 guru yan...
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Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024
HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 3
, No 2
(2025)
This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset
Turnover does not significantly affect earnings manag...
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Sustainable Digital Innovation for the Empowerment of Environmentally Friendly Batik MSMS'e
Praswati, Aflit Nuryulia
; Anisa Ur Rahmah
; Hardika Dwi Hermawan
; Aysa Nur Cahyani
; Syakila Eka Putrisari Sabarwo
Abdi Psikonomi
(2025)
This Community Service Program aims to improve the competitiveness of batik SMEs in Desa Jarum, Klaten, by adopting environmentally friendly digital technology and supporting the regeneration of young batik artisans. The implementation method includes digital marketing training, financial management, batik training, and batik waste management. The partners involved are Paguyuban ARUMCAWERASA, the Government of Desa Jarum, and BUMDes Jarum, with participants predominantly female (80%) and aged be...
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Strengthening Islamic Financial Literacy and Fintech Investment for Diaspora in Turkey
Praswati, Aflit Nuryulia
; Rahmatdi
; Nandya Octanti Pusparini
; Nurul Latifatul Inayati
; Arief Dwi Saputra,
; Syaban Al Musyaffa Ibnu Ahmad
Abdi Psikonomi
(2025)
The Indonesian diaspora in Turkey, particularly students and migrant workers, continues to face challenges in Islamic financial literacy as well as limited access to information on investment opportunities in Indonesia through financial technology (fintech). Such conditions may hinder optimal financial management. To address these issues, this community engagement program was designed to equip the diaspora with an understanding of Islamic financial principles and provide education on investment...
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