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All Journal Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Obor: Oikonomia Borneo Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Nadiya Yunan
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING Muhammad Hasyir Muqaffi; Hutauruk, Martinus Robert; Nadiya Yunan; Riyanto, Agus
OBOR: Oikonomia Borneo Vol. 5 No. 2 (2023): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v5i2.2202

Abstract

Keberadaan suatu perusahaan agar dampak positif bagi masyarakat jika pengungkapan corporate social responsibility dilakukan secara baik. Penelitian ini bertujuan mengetahui pengaruh profitabilitas dan kinerja lingkungan terhadap pengungkapan corporate social responsibility dengan ukuran perusahaan dan umur perusahaan sebagai variabel kontrol pada perusahaan pertambangan sub sektor batu bara yang terdaftar di bursa efek Indonesia tahun 2017-2021. Jenis penelitian ini adalah kuantitatif dengan jumlah sampel 12 perusahaan. Dari hasil pengujian analisis statistik diketahui bahwa nilai profitabilitas, secara parsial pengaruh positif dan signifikan terhadap Corporate Social Responsibility (CSR), pada kinerja lingkungan berpengaruh positif dan signifikan sedangkan pada variabel kontrol ukuran perusahaan berpengaruh positif dan signifikan sedangkan umur perusahaan berpengaruh positif dan tidak signifikan. Pada hasil Uji F (Simultan) diperoleh seluruh variabel independen secara bersama-sama atau simultan berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibilty pada perusahaan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021, dan juga persentase pengaruh variabel bebas sebesar 0.003 atau 0.3 %, sedangkan sisanya sebesar 99,7 % dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
Socialization of the Use of Semantic Scholar in Improving the Quality of Student in Indonesia: Pengabdian Sumardi; Nadiya Yunan; Dasep Supriatna; Irwan Faizal; Petrus Jhon Alfred D.D.
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2170

Abstract

The author conducted this outreach program over a two-week period for the students he teaches on campus especially student in Universitas Pancasakti Makassar, Universitas Widya Gama Mahakam Samarinda, STITNU Al-Farabi Pangandaran, Politeknik Penerbangan Indonesia Curug, and Universitas Islam Negeri Antasari Banjarmasin. The author expresses his deepest gratitude to the students who were willing to participate in the socialization regarding semantic scholars in improving the quality of student research. There were one hundred and fifty students from five campuses: Pancasakti Makassar, Widya Gama Mahakam University Samarinda, STITNU Al-Farabi Pangandaran, Indonesian Aviation Polytechnic Curug, and Antasari State Islamic University Banjarmasin. The author sincerely hopes that after this, the quality of student research can further improve.
PRAKTIK MANAJEMEN LABA : PERAN GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Rohmah, Siti; Evllyshin Pakadang; Agus Riyanto; Pantas P Pardede; Nadiya Yunan; Nur Patul Auliah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September (In Pres)
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3563

Abstract

The purpose of this study was to determine the influence, both partially and simultaneously, between the independent board of commissioners, managerial ownership, audit committee and financial distress on earnings management in property and real estate companies listed on the IDX for the 2021-2023 period. The research method used in this study is to use the inferential method to analyze the relationship between variables with hypothesis testing. The data source in this study is in the form of secondary data obtained through the company's financial reports. The data analysis technique used is multiple linear regression. The results of this study indicate that the independent board of commissioners, managerial ownership, audit committee and financial distress partially affect earnings management, and simultaneously Good Corporate Governance consisting of an independent board of commissioners, managerial ownership, audit committee and financial distress has an effect on earnings management
Co-Authors AGUS RIYANTO Agus Riyanto Dasep Supriatna Evllyshin Pakadang Hutauruk, Martinus Robert IRWAN FAIZAL Muhammad Hasyir Muqaffi Nur Patul Auliah Pantas P Pardede Petrus Jhon Alfred D.D. Siti Rohmah Sumardi