Jurnal Online Universitas Muhammadiyah Surabaya
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Reinterpretasi Konsep Nusyūz Dan Penyelesaiannya Dalam Kompilasi Hukum Islam: Tinjauan Kritis Perspektif Mubādalah
Get PDFThis study aims to analyze gender bias in the regulation of nusyūz in the Compilation of Islamic Law (KHI) and formulate a reinterpretation based on the principle of reciprocity (mubādalah). This study examines the concept of nusyūz in the Compilation of Islamic Law (KHI) which is considered to be still gender-biased because it only regulates nusyūz on the wife's side without accommodating the possibility of nusyūz on the husband's side. In fact, the Qur'an in QS. An-Nisa' verses 34 and 128 explicitly admit that nusyūz can be done by both sides. Using a qualitative research method with a literature approach, this study analyzes the KHI articles on nusyūz (Articles 80, 83, 84, and 152) through the perspective of the mubādalah theory developed by Faqihuddin Abdul Kodir. The theory of mubādalah emphasizes the principles of reciprocity, equality, and partnership in the relationship between husband and wife as stated in QS. Ar-Rum: 21 and the Hadith of Mu'adz bin Jabal. The results of the study show that the regulation of nusyūz in KHI is contrary to the principle of reciprocity because: (1) it only burdens the wife without parallel sanctions for the husband; (2) providing disproportionate legal consequences in the form of the loss of the wife's rights; (3) does not regulate a constructive conflict resolution mechanism; and (4) using the phrase "filial birth and mind" which is abstract and gender-biased. This study recommends a comprehensive interpretation of articles related to: recognizing the concept of nusyūz husband; stipulate that the termination of obligations must be through a court determination after mediation; changing obligations to reciprocal; organize a phased conflict resolution mechanism; and protect the fundamental rights of both parties during the examination process. This study provides a theoretical contribution in the form of a framework for reinterpreting Islamic family law based on mubādalah, as well as a practical contribution to the reform of the provisions of the KHI to make them more just, egalitarian, and in line with the maqāṣid al-sharī'ah in realizing a sakinah, mawaddah, and rahmah household.
Keywords: Disobedience (Nusyūz), Compilation of Islamic Law, Mubādalah, Gender Equality, Islamic Family Law.Penelitian ini bertujuan untuk menganalisis bias gender dalam pengaturan nusyūz pada Kompilasi Hukum Islam (KHI) dan merumuskan reinterpretasi berdasarkan prinsip kesalingan (mubādalah). Penelitian ini mengkaji konsep nusyūz dalam Kompilasi Hukum Islam (KHI) yang dinilai masih bias gender karena hanya mengatur nusyūz dari pihak istri tanpa mengakomodasi kemungkinan nusyūz dari pihak suami. Padahal, al-Qur'an dalam QS. An-Nisa' ayat 34 dan 128 secara eksplisit mengakui bahwa nusyūz dapat dilakukan oleh kedua belah pihak. Menggunakan metode penelitian kualitatif dengan pendekatan kepustakaan, penelitian ini menganalisis pasal-pasal KHI tentang nusyūz (Pasal 80, 83, 84, dan 152) melalui perspektif teori mubādalah yang dikembangkan oleh Faqihuddin Abdul Kodir. Teori mubādalah menekankan prinsip kesalingan (reciprocity), kesetaraan, dan kemitraan dalam relasi suami-istri sebagaimana tertuang dalam QS. Ar-Rum: 21 dan Hadis Mu'adz bin Jabal. Hasil penelitian menunjukkan bahwa pengaturan nusyūz dalam KHI bertentangan dengan prinsip kesalingan karena: (1) hanya membebani istri tanpa sanksi paralel bagi suami; (2) memberikan konsekuensi hukum yang tidak proporsional berupa gugurnya hak-hak istri; (3) tidak mengatur mekanisme penyelesaian konflik yang konstruktif; dan (4) menggunakan frasa "berbakti lahir dan batin" yang abstrak dan bias gender. Penelitian ini merekomendasikan reinterpretasi komprehensif terhadap pasal-pasal terkait dengan: mengakui konsep nusyūz suami; menetapkan bahwa gugurnya kewajiban harus melalui penetapan pengadilan setelah mediasi; mengubah kewajiban menjadi bersifat resiprokal; mengatur mekanisme penyelesaian konflik bertahap; dan melindungi hak-hak dasar kedua belah pihak selama proses pemeriksaan. Penelitian ini memberikan kontribusi teoritis berupa kerangka reinterpretasi hukum keluarga Islam berbasis mubādalah, serta kontribusi praktis bagi pembaruan regulasi KHI agar lebih adil, egaliter, dan sesuai dengan maqāṣid al-syarī'ah dalam mewujudkan rumah tangga yang sakinah, mawaddah, dan rahmah.
Kata Kunci: Nusyūz, Kompilasi Hukum Islam, Mubādalah, Kesetaraan Gender, Hukum Keluarga Islam
Berpikir Kritis Matematis Ditinjau dari Kemampuan Awal pada Topik Statistika
Get PDFThis study aims to analyze students’ mathematical critical thinking skills in relation to their initial abilities on the topic of statistics. This investigation is essential because statistical topics require the ability to interpret data, analyze relationships between pieces of information, evaluate solution strategies, and draw inferences; therefore, initial ability plays a substantial role in shaping the quality of students’ critical thinking processes. The research employed a descriptive qualitative approach with an intrinsic case study design to explore in depth the characteristics of students’ critical thinking based on their initial ability categories. The participants consisted of six seventh-grade students selected according to their levels of initial ability low, medium, and high. Data were collected through tests and interviews. The findings reveal that (1) students with low initial ability were only able to perform interpretation, (2) students with medium initial ability could perform interpretation, analysis, and evaluation though not yet completely, and (3) students with high initial ability were able to demonstrate all four indicators of critical thinking comprehensively. These results highlight the importance of considering students’ initial ability when designing assessments and learning activities that demand higher-order thinking skills (HOTS).Penelitian ini bertujuan untuk menganalisis keterampilan berpikir kritis ditinjau dari kemampuan awal. Penelitian ini menggunakan metode kualitatif dengan desain deskriptif. Subjek penelitian adalah siswa kelas VII SMP yang berjumlah 6 orang. Instrumen pengumpulan data berupa tes dan wawancara. Hasil penelitian menunjukkan bahwa: (1) siswa dengan kemampuan awal rendah hanya dapat melakukan interpretasi dengan baik, (2) siswa dengan kemampuan awal sedang dapat melakukan interpretasi, analisis, dan evaluasi dengan baik, meskipun evaluasinya belum lengkap, dan (3) siswa dengan kemampuan awal tinggi dapat melaksanakan keempat indikator berpikir kritis matematis dengan interpretasi, analisis, evaluasi, dan inferensi yang baik serta lengkap. Guru disarankan untuk mempertimbangkan kemampuan awal dalam menyusun tes keterampilan kognitif, dan tes sebaiknya diarahkan pada keterampilan berpikir tingkat tinggi (HOTS)
Pengaruh Pemberian Blanket Warmer Terhadap Kejadian Shivering Pasca Operasi Sectio Caesarea Pada Pasien Spinal Anastesi di Recovery Room RSUD dr. Soedomo Trenggalek
Get PDFObjective: to determine the effect of blanket warmer on the incidence of shivering after sectio caesarea surgery in spinal anesthesia patients in the recovery room.
Metods:This research used quasi experimental with Two Group Pretest-Posttest Design. The population in this study were all sectio caesarea patients with spinal anesthesia at RSUD Dr. Soedomo Trenggalek with the incidence of shivering with a total sample of 36 people, using accidental sampling.
Results: The study using the Wilcoxon test in the intervention group obtained the results (p = 0.000), meaning that there was an effect of giving blanket warmers on the incidence of shivering after cesarean section surgery with spinal anesthesia. While the results of the Wilcoxon test on the control group obtained the results (p = 0.001), meaning that there is a significant difference between the results of the pre-test and post-test in the control group. Based on the results of the Mann Whitney test, the value (p = 0.000) was obtained, meaning that there was an effect of giving blanket warmers on the incidence of shivering after cesarean section surgery with spinal anesthesia.
Conclusion: The provision of blanket warmer was found to have an effect in reducing the degree of shivering
Pengaruh Edukasi Melalui Media Leaflet Terhadap Pengetahuan Keluarga Tentang Perawatan Pasien Gangguan Jiwa
Get PDFMental health refers to a condition in which an individual is able to develop physically, mentally, spiritually, and socially, thereby becoming aware of their own capabilities, managing stress effectively, working productively, and contributing meaningfully to their community. This study aimed to analyze the effect of leaflet-based education on family knowledge regarding the care of patients with mental disorders in Turi Subdistrict, Lamongan Regency. A pre-experimental design with a one-group pre-test and post-test approach was employed. The population consisted of 93 families. Data were collected using a structured closed-ended questionnaire and analyzed using the Wilcoxon Signed-Rank Test with a significance level of p < 0.05. The results showed that prior to the intervention, nearly 59.1% of the families had low levels of knowledge. Following the intervention, more than 44.1% demonstrated good knowledge. Statistical analysis yielded a significance value of p = 0.000 and a Z-score of -6.363, indicating a significant effect of leaflet-based education on family knowledge regarding mental health care. Educational interventions such as leaflets may serve as an effective strategy to improve family knowledge and address mental health literacy gaps.Mental health refers to a condition in which an individual is able to develop physically, mentally, spiritually, and socially, thereby becoming aware of their own capabilities, managing stress effectively, working productively, and contributing meaningfully to their community. This study aimed to analyze the effect of leaflet-based education on family knowledge regarding the care of patients with mental disorders in Turi Subdistrict, Lamongan Regency. A pre-experimental design with a one-group pre-test and post-test approach was employed. The population consisted of 93 families. Data were collected using a structured closed-ended questionnaire and analyzed using the Wilcoxon Signed-Rank Test with a significance level of p < 0.05. The results showed that prior to the intervention, nearly 59.1% of the families had low levels of knowledge. Following the intervention, more than 44.1% demonstrated good knowledge. Statistical analysis yielded a significance value of p = 0.000 and a Z-score of -6.363, indicating a significant effect of leaflet-based education on family knowledge regarding mental health care. Educational interventions such as leaflets may serve as an effective strategy to improve family knowledge and address mental health literacy gaps
Faktor – Faktor Yang Mempengaruhi Kecemasan Pada Ibu Hamil Resiko Tinggi
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Anxiety during pregnancy is a common psychological condition, especially among high-risk pregnant women. Excessive anxiety may negatively impact both maternal and fetal health. This study aimed to examine the relationship between maternal age, parity, and social support with anxiety levels in high-risk pregnant women at RS Arsy Paciran. A correlational analytic study with a cross-sectional approach was conducted on 35 respondents selected using consecutive sampling. Anxiety levels were measured using the DASS-42 questionnaire, and social support was assessed using the Maternity Social Support Scale (MSSS). Data were analyzed using the Spearman Rank correlation test. The results revealed that maternal age (p=0.022), parity (p=0.009), and social support (p=0.001) had significant correlations with anxiety levels. Women who were younger or older than the ideal reproductive age range, had higher parity, or received low levels of social support experienced greater anxiety. Among the three variables, social support showed the strongest negative correlation with anxiety (rs = -0.615). This study concludes that maternal age, parity, and social support are dominant factors influencing anxiety in high-risk pregnancies. Healthcare professionals are encouraged to provide targeted education and consistent support to pregnant women, particularly those identified as high risk, to promote mental well-being during pregnancy.Kecemasan pada ibu hamil merupakan kondisi psikologis yang wajar terjadi selama masa kehamilan, terutama pada ibu dengan kehamilan risiko tinggi. Kecemasan berlebih dapat berdampak negatif pada kesehatan ibu dan janin. Penelitian ini bertujuan untuk mengetahui hubungan antara usia, paritas, dan dukungan sosial dengan tingkat kecemasan pada ibu hamil risiko tinggi di RS Arsy Paciran. Penelitian menggunakan desain analitik korelasi dengan pendekatan cross-sectional, melibatkan 35 responden yang dipilih melalui teknik consecutive sampling. Instrumen yang digunakan adalah kuesioner DASS-42 untuk kecemasan dan MSSS untuk dukungan sosial. Hasil analisis menggunakan uji Spearman Rank menunjukkan bahwa terdapat hubungan signifikan antara usia (p=0,022), paritas (p=0,009), dan dukungan sosial (p=0,001) dengan tingkat kecemasan. Ibu dengan usia terlalu muda atau tua, paritas tinggi, serta dukungan sosial rendah cenderung mengalami kecemasan lebih tinggi. Dukungan sosial memiliki korelasi paling kuat dengan tingkat kecemasan (rs = -0,615). Penelitian ini menyimpulkan bahwa usia, paritas, dan dukungan sosial merupakan faktor dominan yang memengaruhi kecemasan ibu hamil risiko tinggi. Saran bagi tenaga kesehatan adalah memberikan edukasi dan dukungan berkelanjutan kepada ibu hamil sebagai upaya promotif dan preventif terhadap gangguan psikologis selama kehamilan..
 
Hubungan Penerimaan Diri Dengan Tingkat Kecemasan Pada Wanita Menghadapi Masa Menopause Di Pekon Wates Timur
Get PDFIntroduction : Menopause is the permanent cessation of menstruation due to the loss of follicular activity in the ovaries, which causes psychological changes, sleep disturbances, and anxiety. Adjusting to oneself is a form of self-acceptance. 61.1% of women experiencing menopause have poor self-acceptance, while 38.9% have good self-acceptance. One of the levels of anxiety in women facing unprecedented situations is anxiety levels, with the majority experiencing moderate anxiety (78.4%) and mild anxiety (21.6%). This study aims to determine the relationship between self-acceptance and anxiety levels in facing menopause.Objective : The effect of providing health education using booklets on the knowledge of pregnant women in handling emergencies for the fetus and pregnant women in the working area of the Sukaraja Health Center in Bandar Lampung City in 2025 is known.
Method: This study employed quantitative research, using an analytical survey design and a cross-sectional approach. The population was 70 women facing menopause aged 45-55, using a total sampling technique. Data were analyzed using the Gamma test.
Results: The results of the study showed a significant relationship between self-acceptance and anxiety levels in women facing menopause, with a p-value of <0.002 <0.05. Women entering menopause can experience increased anxiety levels.
Conclusion: It is hoped that there will be participation from the community health center in providing education about menopause, so that they can monitor the impact of a lack of self-acceptance.Menopause yaitu berhentinya menstruasi secara permanen karena hilangnya aktivitas folikel di ovarium yang menyebabkan dampak perubahan psikologis, gangguan tidur dan kecemasan. Menyesuaikan diri merupakan wujud dari penerimaan diri. penerimaan diri kurang pada wanita menghadapi menopause sebanyak 61.1%, penerimaan diri baik sebanyak 38.9%. salah satu tingkat kecemasan wanita dalam menghadapi situasi yang belum pernah di alami sebelumnya tingkat kecemasan menunjukkan bahwa sebagian besar mengalami cemas sedang sebanyak 78.4%, dan cemas ringan sebanyak 21.6%. Penelitian ini memiliki tujuan untuk mengetahui bagaimana hubungan penerimaan diri dengan tingkat kecemasan dalam menghadapi masa menopause.
Jenis penelitian ini menggunakan penelitian kuantitatif, dengan desain penelitian survey analitik dan pendekatan cross-sectional. Populasi dalam penelitian ini adalah 70 wanita menghadapi masa menopause berusia 45-55 tahun dengan menggunakan teknik total sampling. Analisis data didapatkan menggunakan uji Gamma.
Hasil penelitian adanya hubungan yang signifikan antara perubahan fisik dengan kualitas hidup wanita menopause dengan nilai p-value < 0,002 < 0,05. Diharapkan adanya partisipasi dari pihak puskesmas dalam melakukan edukasi mengenai masa menopause, agar bisa memantau apakah dampak dari kurangnya penerimaan diri pada wanita yang memasuki masa menopause dapat meningkatkan tingkat kecemasan
ANALISIS KOMPARATIF TEORI PERKEMBANGAN MORAL LAWRENCE KOHLBERG DAN IBNU MASKAWAIH SERTA RELEVANSINYA DENGAN PENDIDIKAN KARAKTER MODERN
Get PDFThis research aims to comparatively analyze Lawrence Kohlberg and Ibn Maskawaih's moral development theory and its relevance in modern character education. Moral development is an important aspect in shaping learners' character related to social interaction and ethical values. Kohlberg emphasizes cognitive aspects and moral reasoning through stages of development, while Ibn Maskawaih emphasizes character building through habituation, emotional control, and spiritual values rooted in Islamic teachings. The research method uses a qualitative approach with a literature study. Researchers collected and analyzed primary and secondary literature related to the theories of the two figures, and conducted a systematic content analysis. The results of the analysis show that Kohlberg focuses on developing moral reasoning skills and the concept of justice in a secular manner, while Ibn Maskawaih places the formation of virtuous character within the Islamic spiritual framework and holistic happiness (sa'adah). Significant differences also exist in the role of religion and the integration of emotions in the moral process. Both theories are complementary and can be integrated to support moral education that is holistic, contextual, and relevant to the challenges of the modern world.Penelitian ini bertujuan untuk menganalisis secara komparatif teori perkembangan moral Lawrence Kohlberg dan Ibnu Maskawaih serta relevansinya dalam pendidikan karakter modern. Perkembangan moral merupakan aspek penting dalam membentuk karakter peserta didik yang berkaitan dengan interaksi sosial dan nilai-nilai etika. Kohlberg menekankan aspek kognitif dan penalaran moral melalui tahapan-tahapan perkembangan, sedangkan Ibnu Maskawaih menekankan pembentukan karakter melalui pembiasaan, pengendalian emosi, dan nilai spiritual yang berakar pada ajaran Islam. Metode penelitian menggunakan pendekatan kualitatif dengan studi pustaka. Peneliti mengumpulkan dan menganalisis literatur primer dan sekunder terkait teori kedua tokoh tersebut, serta melakukan analisis isi secara sistematis. Hasil analisis menunjukkan Kohlberg fokus pada pengembangan keterampilan penalaran moral dan konsep keadilan secara sekuler, sementara Ibnu Maskawaih menempatkan pembentukan karakter berbudi luhur dalam kerangka spiritual Islam dan kebahagiaan holistik (sa’adah). Perbedaan signifikan juga terdapat pada peran agama dan integrasi emosi dalam proses moral. Kedua teori saling melengkapi dan dapat diintegrasikan untuk mendukung pendidikan moral yang holistik, kontekstual, dan relevan dengan tantangan dunia modern.
This research aims to comparatively analyze Lawrence Kohlberg and Ibn Maskawaih's moral development theory and its relevance in modern character education. Moral development is an important aspect in shaping learners' character related to social interaction and ethical values. Kohlberg emphasizes cognitive aspects and moral reasoning through stages of development, while Ibn Maskawaih emphasizes character building through habituation, emotional control, and spiritual values rooted in Islamic teachings. The research method uses a qualitative approach with a literature study. Researchers collected and analyzed primary and secondary literature related to the theories of the two figures, and conducted a systematic content analysis. The results of the analysis show that Kohlberg focuses on developing moral reasoning skills and the concept of justice in a secular manner, while Ibn Maskawaih places the formation of virtuous character within the Islamic spiritual framework and holistic happiness (sa'adah). Significant differences also exist in the role of religion and the integration of emotions in the moral process. Both theories are complementary and can be integrated to support moral education that is holistic, contextual, and relevant to the challenges of the modern world
Edukasi Pencegahan Demam Berdarah Dengue (Dbd) Untuk Meningkatkan Pengetahuan Jumantik Cilik Di Kelurahan Ambarketawang
Get PDFAbstrak Demam Berdarah Dengue (DBD) adalah penyakit yang sulit dideteksi karena dapat tidak menunjukkan gejala sama sekali dan juga bisa menunjukkan gejala yang sangat parah. Di Indonesia, kasus DBD terus meningkat karena mobilitas, kepadatan penduduk, dan perubahan iklim. Kabupaten Sleman, khususnya Kelurahan Ambarketawang, memiliki tingkat kasus DBD yang tinggi pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan kader jumantik cilik mengenai pencegahan DBD. Kegiatan ini dilaksanakan melalui metode edukasi kesehatan dan evaluasi. Edukasi kepada 117 kader jumantik cilik dilakukan menggunakan media video animasi dan PowerPoint. Media ini merupakan sebuah pendekatan edukasi yang interaktif dan menarik. Hal ini diharapkan dapat meningkatkan pengetahuan anak-anak tentang DBD dan memotivasi masyarakat untuk menjaga lingkungan agar bebas dari sarang nyamuk. Pengetahuan diukur menggunakan kuesioner pretest dan posttest. Hasil Uji Wilcoxon menunjukkan terdapat peningkatan pengetahuan kader jumantik cilik secara signifikan (p-value 0,000). Edukasi pencegahan DBD dengan media video animasi dan PowerPoint berhasil meningkatkan pengetahuan kader jumantik cilik. Edukasi mengenai pencegahan DBD sejak usia dini akan menciptakan kebiasaan positif yang berkelanjutan, sehingga dapat mengurangi kasus DBD di masa mendatang
Pengaruh Independen Pertumbuhan Penjualan, Dan Likuiditas Terhadap Kesulitan Keuangan (Studi Empiris atas Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada 2020-2023)
No full textThis study aims to determine the effect of Independent Commissioners, Sales Growth, and Liquidity on Financial distress. The type of research used is quantitative research. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange in 2020-2023. This sampling method was carried out by purposive sampling method and obtained 48 companies, with an observation year of 4 years, so that the total research data was 192. The research method used is causal model research. The type of data used in this study is secondary data. The data analysis method used is multiple linear regression analysis method with the help of IBM SPSS version 25. The results of this study prove that independent commissioners have no significant effect on financial distress, sales growth has no significant effect on financial distrees, but liquidity has a significant effect on financial distress.Penelitian ini bertujuan untuk menentukan pengaruh Komisaris Independen, Pertumbuhan Penjualan, dan Likuiditas terhadap Kesulitan Keuangan. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Metode sampling yang digunakan adalah metode sampling purposif dan diperoleh 48 perusahaan, dengan tahun pengamatan selama 4 tahun, sehingga total data penelitian adalah 192. Metode penelitian yang digunakan adalah model kausal. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan IBM SPSS versi 25. Hasil penelitian ini membuktikan bahwa komisaris independen tidak memiliki pengaruh yang signifikan terhadap kesulitan keuangan, pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap kesulitan keuangan, tetapi likuiditas memiliki pengaruh yang signifikan terhadap kesulitan keuangan
KInerja Keuangan dari Perspektif Keberlanjutan: Peran Kinerja Lingkungan, Modal Intelektual, dan Tata Kelola Perusahaan
No full textThis study examines the influence of environmental performance, intellectual capital, and corporate governance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Secondary data were obtained from financial statements and PROPER rating reports. A total of 63 observations from 21 companies were selected using purposive sampling. Data analysis was conducted using panel data regression with the aid of STATA17 software. The results show that intellectual capital and the number of audit committee members have a positive and significant effect on financial performance. These findings indicate that efficient management of intangible assets and strong internal oversight mechanisms can enhance company profitability. Additionally, the proportion of independent commissioners exhibits a negative and significant effect on financial performance, suggesting potential ineffectiveness in oversight when not accompanied by sufficient engagement and competence.On the other hand, environmental performance, board size, and managerial ownership variables do not show significant effects. These findings imply that not all aspects of sustainability and corporate governance contribute directly to improvements in financial performance.Penelitian ini menganalisis pengaruh kinerja lingkungan, modal intelektual, dan tata kelola korporasi terhadap kinerja keuangan perusahaan-perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Data sekunder diperoleh dari laporan keuangan dan laporan penilaian PROPER. Sebanyak 63 observasi dari 21 perusahaan dipilih menggunakan metode sampling purposif. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak STATA17. Hasil menunjukkan bahwa modal intelektual dan jumlah anggota komite audit memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Temuan ini menunjukkan bahwa pengelolaan aset tak berwujud yang efisien dan mekanisme pengawasan internal yang kuat dapat meningkatkan keuntungan perusahaan. Selain itu, proporsi komisaris independen menunjukkan efek negatif dan signifikan terhadap kinerja keuangan, menyiratkan potensi ketidak efektifan pengawasan jika tidak didukung oleh keterlibatan dan kompetensi yang memadai. Di sisi lain, variabel kinerja lingkungan, ukuran dewan direksi, dan kepemilikan manajerial tidak menunjukkan efek yang signifikan. Temuan ini menyiratkan bahwa tidak semua aspek keberlanjutan dan tata kelola korporat berkontribusi secara langsung terhadap peningkatan kinerja keuangan