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LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE Sari, Shinta Permata; Sholikhah, Himmatus
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8723

Abstract

Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.
Citra Perempuan dalam Kumpulan Cerkak Kembang Pasren Karya Impian Nopitasari sebagai Nilai Pendidikan Gender Sholikhah, Himmatus; Santoso, Anang
Journal of Language Literature and Arts Vol. 3 No. 8 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um064v3i82023p1125-1137

Abstract

Citra perempuan yang terdapat dalam karya sastra merupakan gambaran, ataupun kesan mental dan visual terhadap tokoh perempuan yang ditimbulkan oleh sebuah kata, frasa, maupun kalimat sebagai unsur dasar yang khas dalam karya sastra. Penelitian ini bertujuan untuk memaparkan citra tokoh perempuan Jawa dan nilai-nilai pendidikan gender yang ada dalam kumpulan cerkak Kembang Pasren karya Impian Nopitasari dari segi realitas sosial masyarakat. Pentingnya kajian tentang citra perempuan dalam kumpulan cerkak adalah untuk menunjukkan perkembangan gambaran karakter perempuan pada cerkak sebagai karya sastra yang menyoroti gambaran perempuan Jawa era modern. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dan orientasi teori sosiologi sastra. Hasil penelitian ini menunjukkan bahwa terdapat beragam citra pe­rempuan, meliputi citra fisik, psikis, dan citra sosial. Dari keberagaman citra tersebut, ada citra tokoh yang sesuai dan ada yang tidak sesuai dengan standar masyarakat Jawa. Nilai-nilai pendidikan gen­der yang tertuang dalam kumpulan cerkak Kembang Pasren diwujudkan dalam keberagaman citra fisik perempuan yang menunjukkan identitasnya dengan bebas. Selain itu, penulis menyampai­kan pesan kesetaraan gender dari perwujudan sikap saling mendukung antara tokoh perempuan dan tokoh laki-laki serta kebebasan perempuan untuk menjalankan perannya di ranah domestik dan ranah publik. Kata kunci: citra; Kembang Pasren; gender The Image of Women in the Short Story Collection of Kembang Pasren by Impian Nopitasari as the Value of Gender Education The image of women contained in literary works is a description, or mental and visual impression of female characters that came out from a word, phrase, or sentence as a  basic element in literature. This study aims to describe the image of Javanese female figures and the values of gender education in the Kembang Pasren, an anthology of short stories by Impian Nopitasari. The importance of the study about the woman’s image is to show the character development of the female character in the short story as a literary work that highlights the image of modern Javanese women. This study uses a qualitative approach with descriptive research type and uses sociology of literature as the theory orientation. The results show that there are various images of women, including physical, psychologi­cal, and social images. From the diversity of images, there are figures that are appropriate and some are not in accordance with the standards of Javanese society.The values of gender education in Kem­bang Pasren are manifested the diversity of women's physical images that show their identity freely. In addition, the author conveys the message of gender equality from the embodiment of mutual support between female and male figures and the woman’s freedom to do their roles in the domestic and public environtments. Keywords: image; Kembang Pasren; gender