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<![CDATA[Menumbuhkembangkan Jiwa Wirausaha Pada Santri Pondok Pesantren Jagad ‘Alimussirry ]]>
<![CDATA[Riyan Sisiawan Putra]]>;
<![CDATA[Moh. Maruf]]>;
<![CDATA[Mohamad Rijal Iskandar Zhulqurnain]]>;
<![CDATA[Firly Irhami]]>;
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Agung Firmansyah]]>;
<![CDATA[Tamara Adillatirrusdah]]>
<![CDATA[ Jurnal ABM Mengabdi Vol 10 No 1 (2023): Juni ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
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DOI: 10.31966/jam.v10i1.1202
<![CDATA[This community service activity is carried out to improve the economy bycultivating an entrepreneurial spirit in students at the Jagad Alimussirry IslamicBoarding School so that it can help improve the economy of the Islamic boardingschool and can hone the students' abilities so they can become entrepreneurs.This activity will be carried out offline which will be attended by all students.Jagad Alimussirry Islamic Boarding School is a special boarding school forstudents studying at the campus around the cottage. In this boarding school, theystill do not have their own economic results, where all needs are still dependenton the payment of students and can even come out of the caretaker's own budget.The obligations of the santri at the pondok are to study, lecture, and recite theKoran, so that they only focus on that. The main problem that occurs is the lackof insight and knowledge regarding how to become an entrepreneur. Therefore,we took the initiative to conduct student entrepreneurship training from startingto create a business idea, realizing the business to making a profit so that it canbe managed as a source of the Islamic boarding school's economy. To see changesin creative thinking patterns and seriousness to become an entrepreneur, it isnecessary to evaluate after completing the entrepreneurial training. Thisimplementation method is carried out by conducting training in the hall of theJagad Alimussirry Islamic Boarding School, Surabaya. Training is conductedonce a month and mentoring is carried out the month after the training. Thementoring process will be carried out by tutors and can also be assisted byparticipants who are considered capable of doing business so that they can helpother participants who have not been able to do so. The evaluation is designedby comparing the conditions of insight andunderstanding of entrepreneurshiprelated to the importance of entrepreneurship after the implementation of thesantri entrepreneurship training. It can be concluded that 68 percent ofstudent students have an interest in entrepreneurship while the remaining 32percent of student students do not have an interest in entrepreneurship]]>
<![CDATA[Pengaruh Penerapan Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan terhadap Kinerja Keuangan ]]>
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Oktora Putri Kirana]]>
<![CDATA[ Jurnal Akuntansi Vol 11 No 3 (2023): AKUNESA (Mei 2023) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v11n3.p232-241
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris pengaruh green accounting, corporate social responsibility (csr), dan ukuran perusahaan terhadap kinerja keuangan (studi pada perusahaan yang masuk pada indeks sri kehati di BEI tahun 2018-2021). Metode ini pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 15 perusahaan dengan total 60 laporan keuangan yang menjadu objek penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan software SPSS versi 25 dengan tingkat signifikansi 0.05. Variabel independen yang digunakan dalam penelitian ini adalah green accounting, corporate social responsibillity (csr), ukuran perusahaan dan kinerja keuangan. Hasil pengujian menunjukkan bahwa corporate social responsibility (csr) berpengaruh positif terhadap kinerja keuangan. Ukuran perusahan berpengaruh negatig terhadap kinerja keuangan. Green accounting tidak berpengaruh terhadap kinerja keuangan.]]>
<![CDATA[Employee Stock Ownership Program (ESOP), Intellectual Capital dan Nilai Perusahaan : Efek Mediasi dari Kinerja Keuangan (Studi pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019) ]]>
<![CDATA[Sulistyaningsih]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020 ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Surabaya ]]>
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<![CDATA[The purpose of this research to test the ESOP, Intellectual Capital and Firm Value : The mediation effect of financial performance. Independent variables in this study are ESOP and Intellectual Capital. The dependent variables in this study are the firm value and financial performance as mediation variables. This study used secondary data, namely data obtained from annual financial statement and consolidated financial statement of non-financial companies registered with IDX during the period 2014-2019. There are 10 companies sampled in this study. This study used purposive sampling method and analyzed the data using WarpPLS 6.0 application. Analysis shows that ESOP has a negative and significant effect on financial performance. IC (VACA, VAHU and STVA) shows only VACA and STVA have a positive and significant effect, while VAHU has no effect on financial performance. Financial performance using ROA indicators will have a positive and significant effect on the firm value from the Tobins’Q. ESOP indicator has a no impact on the firm value. VACA, VAHU and STVA have a positive and significant effect on the firm value. Financial performance cannot mediate the influence of ESOP and VAHU on the firm value. However, financial performance can mediate the influence between VACA and STVA on the firm value.]]>
<![CDATA[Sustainability Reporting Terhadap Nilai Perusahaan: Dengan Knerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2019 ]]>
<![CDATA[Putri Sholikhah]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020 ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Surabaya ]]>
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<![CDATA[This study aims to test Sustainability Reporting on Firm Value: with Financial Performance as an Intervening Variable. The independent variable in this study is Sustainability Reporting, the dependent variable in this study is Firm Value, and Financial Performance as an intervening variable. This study uses secondary data, namely data obtained from annual financial reports and sustainability reports on non-financial companies listed on the IDX from 2016 to 2019. The sample used in this study was 11 companies. Using purposive sampling research method and the application program WarpPLS 6.0 was used in the data analysis process. The results showed that Sustainability Reporting with economic, environmental, and social indicators showed only economic and environmental indicators that had a positive and significant effect on financial performance, while social indicators had no effect on financial performance. Economic and environmental indicators have a positive and significant effect on firm value, while social indicators have a negative and significant effect on firm value. Financial performance with the ROA indicator has a positive and significant effect on Tobins'Q. Financial performance can reconcile the sustainability report with economic and environmental indicators related to company value. However, financial performance cannot mediate the relationship between social indicators and firm value.]]>
<![CDATA[DAMPAK UKURAN PERUSAHAAN, LEVERAGE TERHADAP FINANCIAL DISTRESS DAN MANAJEMEN LABA (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019) ]]>
<![CDATA[Idohatun Nasiroh]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020 ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Surabaya ]]>
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<![CDATA[This study aims to examine company size, leverage, on financial distress and earnings management in mining companies. The dependent variables in this study are company size and leverage. The independent variables in this study are financial distress and earnings management. This study uses secondary data, where secondary data is data obtained from annual financial reports listed on the IDX during the 2014-2019 period. The sample in this study were 6 companies. In this study using purposive sampling method and in analyzing the data using the application WarpPLS 6.0. The results of the analysis show that company size with the indicator size has a positive and significant effect on financial distress. Meanwhile, leverage does not have a significant relationship to financial distress. In earnings management, the indicator with size has a positive influence on earnings management. Meanwhile, the indicator leverage does not have a significant relationship with financial distress and financial distress has a negative and significant effect on earnings management.]]>
<![CDATA[PERAN MEDIASI GREEN INNOVATION PADA PENGARUH HUMAN CAPITAL TERHADAP KINERJA BISNIS UMKM SURABAYA ]]>
<![CDATA[Fitrotul Ula]]>;
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Mardiyah Anugraini]]>;
<![CDATA[Mohamad Yusak Anshori]]>
<![CDATA[ DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 2 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial ]]>
Publisher : <![CDATA[Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang ]]>
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DOI: 10.36636/dialektika.v8i2.3272
<![CDATA[The purpose of this study was to determine the effect of the mediating role of green innovation on the influence of human capital on business performance in MSMEs in Surabaya. The population in this study were all MSMEs in Surabaya in the accommodation and food and beverage provider sector, while the samples were taken using purposive sampling with special criteria, namely MSMEs that had been operating for more than 1 year. The data collection method uses a questionnaire in the form of a Google form and is distributed online to respondents. The number of respondents who met the criteria in the study were 100 respondents. This study uses the WarpPLS 8.0 application to assist in analyzing. The data analysis technique used is the outer model (validity test and reliability test), inner model (determinant coefficient, Q-squared and effect size), and hypothesis testing. The empirical results of this study indicate that human capital has a positive and significant effect on business performance and green innovation. Green innovation has a positive and significant effect on business performance. Furthermore, green innovation is able to mediate human capital on business performance.]]>
<![CDATA[PENGUKURAN KINERJA NON KEUANGAN TERHADAP KINERJA KARYAWAN: EFEK MEDIASI DARI ROLE CLARITY DAN KOMITMEN ]]>
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Mardiyah Anugraini]]>
<![CDATA[ Media Mahardhika Vol. 20 No. 2 (2022): January 2022 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v20i2.325
<![CDATA[This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.]]>
<![CDATA[PENGARUH GREEN INNOVATION DAN KINERJA KEUANGAN PADA COMPETITIVE ADVANTAGE DAN NILAI PERUSAHAAN TAHUN 2015-2020 ]]>
<![CDATA[Vera Putri Fabiola]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ Media Mahardhika Vol. 20 No. 2 (2022): January 2022 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v20i2.346
<![CDATA[This study aims to test Green Innovation and Financial Performance on Competitive Advantage and Firm Value in manufacturing companies. This study uses secondary data, where secondary data is data obtained from the annual financial statements listed on the IDX during the 2015-2020 period. The sample in this study were 37 companies. In this study using purposive sampling method and in analyzing data using the WarpPLS 6.0 application. The results of the analysis show that Green Innovation has a positive and significant effect on Competitive Advantage. Meanwhile, Green Innovation has no effect on company value. Green Innovation has a positive and significant effect on financial performance. Meanwhile, Competitive Advantage has a negative and significant effect on financial performance. And financial performance has a positive and significant effect on firm value.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP KUALITAS LABA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Muslikhatun Muslikhatun]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ Media Mahardhika Vol. 21 No. 3 (2023): May 2023 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v21i3.605
<![CDATA[This study looked at how leverage and independent commissions affected the quality of earnings in manufacturing firms in the consumer products sector, with company size acting as a moderating factor. Data from annual financial reports and consolidated financial statements of manufacturing businesses in the consumer products industrial sector listed on the IDX between 2016 and 2020 were used in this study as secondary data. In this study, 21 businesses made up the sample. Purposive sampling is employed in this study, and WarpPLS 7.0 is used to analyze the data. The findings revealed that while leverage had a favorable and minor impact on profits quality, the independent commissioner had a negative and considerable impact. The influence of independent commissioners on the caliber of earnings cannot be moderated by firm size. Firm size is unable to mitigate the impact of debt on the quality of earnings.]]>
<![CDATA[Return Analisis Teknikal Moving Average, Bollinger Band, dan Relative Strength Index pada Cryptocurrency ]]>
<![CDATA[Reza Nindya Maharani Harsono Putri]]>;
<![CDATA[Niken Savitri Primasari]]>;
<![CDATA[Hidayatul Khusnah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022 ]]>
Publisher : <![CDATA[LP3M Universitas Putra Bangsa ]]>
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DOI: 10.32639/jiak.v11i1.25
<![CDATA[Sebelum mengambil keputusan dalam melakukan investasi, seorang investor harus mengetahui analisis teknikal. Penelitian ini bertujuan untuk mengetahui perbedaan keakuratan dan nilai return yang dihasilkan pada cryptocurrency periode 2019 – 2020 dengan menggunakan analisis teknikal. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode komparatif. Sampel penelitian ini menggunakan purposive sampling, sehingga diperoleh 2 jenis cryptocurrency yang diperdagangkan pada platform Indodax. Teknik analisis data penelitian ini menggunakan platform Indodax untuk menganalisa harga dan dibantu dengan Microsoft Excel. Hipotesis dalam penelitian ini menggunakan uji beda Kruskal-Wallis dengan bantuan software SPSS 25. Hasil dari penelitian ini menunjukkan bahwa analisis teknikal moving average, bollinger band, dan rekative strength index baik dalam keakuratan ataupun nilai return yang hasilkan memiliki perbedaan secara signifikan pada cryptocurrency periode 2019 – 2020 dari segi statistik. Hal ini terjadi karena parameter yang digunakan setiap indikator analisis teknikal berbeda serta terjadinya covid-19 yang telah diumumkan sebagai global poandemic.]]>
