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Journal : Journal of Islamic Finance and Accounting Research (JAFAR)

PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT NAGARI KECAMATAN LINTAU BUO SUMATERA BARAT Ollavia Edri; Yusrawati; Siska
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 2 AGUSTUS (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.10281

Abstract

This study aims to determine the effect of accountability for village fund financial management and community empowerment on the welfare of the Nagari community, Lintau Buo District. This research is a descriptive study with a quantitative approach, using multiple linear regression analysis using SPSS version 16. The population in this study were all Nagari Devices and Community Leaders in Lintau Buo District and sampling using purposive sampling technique with 44 respondents. The results of the test are that the accountability of village fund financial management has a positive and significant effect on the welfare of the Nagari community and community empowerment positively and significantly on the welfare of the Nagari community.
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (PADA PERUSAHAAN SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2017-2020) Hana Fahira; Yusrawati
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.10958

Abstract

This study aims to determine and analyze the effect of environmental performance and environmental costs on profitability with firm size as a moderating variable in industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research includes quantitative research using secondary data. The population in this study is the industrial and chemical sector companies listed on the Stock Exchange, with sampling using purposive sampling technique, which aims to obtain samples that match the research criteria. The sample used was 11 companies in the period 2017 to 2020. The data analysis techniques used were multiple regression analysis and moderated regression analysis (MRA). Based on the results of the tests that have been carried out, it shows that partially environmental performance has no effect on profitability, while environmental costs have an effect on profitability. Simultaneously, environmental performance variables, environmental costs, and firm size affect profitability. The moderating analysis of the firm size variable cannot moderate the relationship between environmental performance and profitability and the firm size variable cannot moderate the relationship between environmental costs and profitability.
PENGARUH CEO TENUR, RAPAT DEWAN DIREKSI, EARNING POWER DAN PENGUNGKAPAN CSR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Rizka Yani; Yusrawati; Abrar
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 1 FEBRUARI (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.14264

Abstract

This study is entitled The Influence of Ceo Tenur, Board of Directors Meetings, Earning Power and Disclosure of CSR on Profit Management in Transportation and Logistics Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study aims to see the influence of CEO Tenur, Board of Directors Meetings, Earning Power and CSR disclosure on Profit Management. This research is a descriptive quantitative research. The population in this study are 28 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Samples were taken based on purposive sampling technique in order to obtain 28 companies that met the research criteria. Data analysis using multiple linear regression analysis. Based on the results of data analysis conducted by Ceo Tenur, Board of Directors Meetings, Earning power and CSR simultaneously affect Profit Management. Meetings of the Board of Directors and Earning Power have an effect on Profit Management while CEO Tenure and CSR have no effect on Earning Management