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THE MODERATING ROLE OF PROFITABILITY ON GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE Sari Mujiani; Nurmala Ahmar; Darmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.929 KB)

Abstract

A sustainability report is a voluntary report that demonstrates a company'ssocial and environmental responsibilities. Sustainability reports are required sothat stakeholders, such as the general public, are aware of the company'senvironmental responsibilities. Within a corporation or organization, corporategovernance refers to a set of procedures, policies, regulations, regulations, and guidelines. Corporate governance may also be defined as a concept that aimsto improve openness and accountability in order to ensure that the company'sgoals are met. The goal of this research is to investigate the moderatinginfluence of profitability in the sustainability report's Good CorporateGovernance. A quantitative research method was applied in this study.Purposive sampling was utilized in this study. The mining sector businesseslisted on the Indonesia Stock Exchange that publish sustainability reports andfinancial reports between 2013 and 2019 were the sample used in this study.The findings revealed that institutional ownership had a beneficial impact onthe sustainability report, however the independent board of commissioners andaudit committee had no impact. This study also suggests that profitability as amoderator can have a good impact on the sustainability report, as well asboosting the role of institutional ownership. Meanwhile, profitability as amoderator has had no impact on the sustainability report's independent boardof commissioners and audit committee
Pembentukan Wirausaha Melalui Pelatihan Pengolahan Jajan Tradional di Desa Nyerot Kabupaen Lombok Tengah M. Yamin; I. Putu Artayasa; Khairuddin; Darmansyah
Jurnal Pengabdian Magister Pendidikan IPA Vol 5 No 1 (2022): Januari - Maret
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.826 KB) | DOI: 10.29303/jpmpi.v5i1.1618

Abstract

Pandemi COVID-19 yang melanda dunia termasuk Indonesia sejak Maret 2020 telah mendorong pemerintah mengeluarkan sejumlah kebijakan diantaranya mengharuskan melakukan physical distancing, pembatasan sosial dan menghimbau masyarakat tidak keluar rumah. Akibatnya kebutuhan masyarakat sehari-hari yang sebelumnya cukup terpenuhi, menjadi hamper tidak dapat terpenuhi, terutama bahan pangan. Banyak usaha masyarakat seperti peternakan unggas, budidaya ikan dan lainnya terpaksa harus berhenti. Akibatnya jumlah pengangguran makin bertambah. Sementara di sisi lain kita memiliki banyak sumber daya alam bahan pangan yang belum terkelola misalnya kelor, talas dan air buah kelapa. Kegiatan ini memberikan pelatihan wirausaha dan keterampilan pengolahan berbagai jenis jajan tradisonal Lombok. Pelaksanaan kegiatan dilakukan melalui penyuluhan, pelatihan dan pendampingan. Kegiatan penyuluhan dan pelatihan telah diikuti oleh 20 orang peserta dan telah terbentuk satu wirausa pengolahan jajan tradisional Lombok UMKM “Patuh Angan” di desa lokasi.
Penerapan Model ASSURE dalam Mengembangkan Media Pembelajaran di SMKN 3 Penajam Paser Utara Andi Rustandi; Haeruddin; Darmansyah
utile: Jurnal Kependidikan Vol. 8 No. 1 (2022): utile: Jurnal Kependidikan
Publisher : FKIP Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jut.v8i1.1594

Abstract

Penelitian ini bertujuan untuk mengembangkan dan mengetahui kelayakan media pembelajaran berbasis Android pada materi mengenal jenis peralatan dan fungsi di SMK Negeri 3 Penajam Paser Utara.Jenis penelitian yang digunakan adalah Reserch and Development (R & D ) dengan model pengembangan ASSURE yang terdiri dari 6 tahap, yaitu Analyze Learners; State Objectives; Select Methodes, Media, and Materials; Untilize Media and Material; Require Learner Participation; dan Evaluate and Revise. Tahap awal yaitu analisis kebutuhan, kemudian merancang media pembelajaran , selanjutnya pemilihan metode, media dan bahan menghasilkan rangkaian flowchart, dan storyboard. Selanjutnya membuat media pembelajaran dan divalidasi oleh ahli materi, ahli media, dan siswa. Selanjutnnya melakukan evaluasi dan revisi ahli materi, ahli media, dan siswa untuk memproleh informasi kelayakan. Penelitian ini dilakukan pada bulan September 2021. Subjek peneiti yang terlibat 2 dosen di Universitas Mulawarman selaku ahli media, 1 guru ahli materi dan 10 siswa kelas X di SMK Negeri 3 Penajam Paser Utara.Hail dari penelitian ini adalah : 1) Pengembangan media pembelajaran pada pokok bahasan mengenal jenis peralatan dan fungsi dibuat menggunakan Construct 2. 2) Uji kelayakan dapat dilihat pada perolehann hasil angket pengujian oleh 2 ahli media diperoleh jumlah skor 116 dengan kategori “sangat layak”, pengujian ahli materi diperoleh jumlah skor 56 dengan kategori “cukup layak”, pengujian terhadap siswa diperoleh jumlah skor 35,5 dengan kategori “sangat layak”.Berdasarkan uraian diatas dapat disimpulkan dari keseluruhan aspek para ahli media, ahli materi dan siswa diperoleh skor 644 dengan presentasi kelayakan 87,62% termasuk dalam kategori “sangat layak”.
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN AUDIT TENURE TERHADAP KEMUNGKINAN PENERIMAAN OPINI GOING CONCERN DENGAN LEVERAGE SEBAGAI PEMODERASI Tia Rahima; Darmansyah; M Ardiansyah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 5 No 3 (2021): VOL 5 NO 3 APRIL 2021
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The aim of this research is to get empirical evidence the influence of financial conditions, company growth and audit tenure on the possibility of acceptance going concern opinion. The aim of this research is also to get empirical evidence of the influence of the company's financial condition and company growth the possibility of acceptance going concern opinion, when moderated by leverage. The data used in this research is secondary data on Manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2017. Samples in this research are obtained by purposive sampling method. The method used to analyze the relationship between independent variables and the dependent variable is the logistic regression method. The results of the research showed that the variable financial condition significantly influenced on the acceptance of going concern opinion. While the company's growth and audit tenure variables do not affect the going concern audit opinion. The results of the research also showed that the leverage variable, which is a moderating variable, cannot moderate the relationship of the company's financial condition and the company's growth towards the possibility of accepting going-concern audit opinion.