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Dandy Christian Vieri; Witis Anggraito; Rohmawati Kusumaningtias; Ambar Kusumaningsih

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research conducts an analysis of the impact of Good Corporate Governance (GCG) implementation on industry value, with profitability serving as a connecting variable in manufacturing industries listed on the Indonesia Stock Exchange (IDX) throughout the period 2016 to 2020. GCG is assessed through several aspects, namely the size of the board of commissioners, the proportion of independent commissioners, management ownership, institutional ownership, and the existence and quality of the audit committee. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while industry value is evaluated using Tobin's Q and Price to Book Value (PBV). Illustrations were taken using a purposive sampling method, creating 10 manufacturing industries that met certain criteria. To test the direct and indirect effects of GCG on industry value through profitability, path analysis was used with the Baron and Kenny approach and the Sobel test.  

Nandar Hermawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research analyzes the role of Islamic business ethics in investment decisions in Islamic financial institutions. The background is the rapid growth of the Islamic economy, so that Islamic values such as the prohibition of riba/gharar/maisir, fairness, and transparency become important as a foundation for fair and sustainable investmentsfile. The objective is to explore how sharia principles influence the selection process and investment decisions. The method used is a comprehensive literature study, with literature analysis from books, journals, and academic publications related to Islamic economics. The main findings show that Islamic financial institutions incorporate Islamic ethical values into their investment practices: Islamic banks exercise supervision by the Sharia Supervisory Board and specific codes of conduct; Islamic mutual funds and capital markets apply screening through the Sharia Securities List and DSN-MUI fatwas; Islamic fintech refers to DSN fatwas and emphasizes transparency of fees as well as fairness of return distribution. In conclusion, the integration of Islamic ethical values in the investment process helps build a sustainable and fair Islamic investment system, by emphasizing honesty, fairness and social responsibility in every investment decision.

Rizky Fadhillah; Mauizhatil Hasanah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research examines the governance of the National Amil Zakat Agency of Barito Kuala Regency as an effort to optimize transparent, professional, and sharia-compliant zakat management. Although South Kalimantan has the highest zakat potential in Kalimantan Island, its zakat realization is still far from the target, reflecting the challenges of public trust and the effectiveness of the institution's governance. This study aims to evaluate the governance of Barito Kuala National Amil Zakat Agency using three main indicators: Zakat Core Principles Index, Sharia Compliance Index of Zakat Management Organization, and Financial Ratio Analysis. Using a qualitative-descriptive approach, data was collected through observation and internal document analysis. The result shows that the implementation of Zakat Core Principle scores 0.44 (good enough category), while sharia compliance scores 0.72 (good category), and financial ratio shows high efficiency and effectiveness in collecting and distributing zakat. Important findings reveal that the suboptimal documentation of Operational Procedur Standard, absence of internal audit, and high operational burden become obstacles to ideal governance. Although the management of zakat in Barito Kuala National Amil Zakat Agency has been running according to regulations and sharia principles, improvement of institutional structure, documentation, efficiency of human resources, and transparency of financial statements are needed. This research provides a practical contribution as an internal evaluation of the institution and a scientific contribution in the development of accountable and sustainable zakat management in Indonesia.

Alberta Adinata; Budi Eko Soetjipto

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the face of an increasingly competitive landscape, culinary MSMEs in Indonesia are required to not only offer quality products, but also create interactive and emotional consumer experiences. This study aims to investigate the mediating role of loyalty programs in influencing the relationship between gamification and relationship marketing on Gen Z consumer loyalty. Using a quantitative approach through online questionnaire distribution to 385 Gen Z respondents on social media, the results show that both gamification and relationship marketing have a significant direct influence on consumer loyalty, as well as an indirect influence through the mediation of loyalty programs. The findings confirm that the integration of gamification elements-such as challenges, point systems, and leaderboards-in loyalty programs can generate intrinsic motivation that strengthens consumers' emotional engagement. Meanwhile, a relationship marketing approach based on trust and personalization encourages long-term commitment. This research extends the application of the Commitment-Trust and Self-Determination theories in the digital-native context, and makes a conceptual contribution to the strategic design of experiential loyalty programs for culinary MSMEs targeting Gen Z consumers. The practical implication is that business owners need to build a loyalty ecosystem that is not only functional, but also fun and emotionally meaningful.

Fania Anjani Suharjo; Saring Suhendro

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study shows that the contribution of Regional Original Income (PAD) has a significant positive effect on the level of financial independence of provincial regions in Indonesia in 2019-2023. This means that the greater the contribution of PAD, the higher the level of regional financial independence. On the other hand, the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a significant negative effect on regional financial independence, indicating that dependence on transfer funds from the central government can hinder regional efforts to increase their fiscal independence. Meanwhile, the Revenue Sharing Fund (DBH) does not show a significant effect on the level of regional financial independence, indicating that although this fund is important, it does not directly contribute to increasing regional financial independence.

Ibnu Ibrahim

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Communication within the family is an important foundation in shaping children's character and mindset, especially when facing conflicts or sensitive issues such as teenage pregnancy. The film Dua Garis Biru by Gina S. Noer realistically depicts the dynamics of communication between family members when faced with surprising and stressful situations. This study aims to examine how family communication patterns are represented in the film, and how these communication messages reflect the social conditions of Indonesian society. This study uses a qualitative method with a content analysis approach, especially in scenes showing interactions between the main characters and their respective parents. The results of the study show that this film represents a family communication pattern that is authoritative, closed, but slowly develops into a more open and empathetic one along with the ongoing conflict. The film Dua Garis Biru not only presents teenage conflicts, but also reflects the importance of openness and emotional support in family communication. This representation can be a reflection for parents and teenagers in building healthy and solution-oriented communication within the family.  

Muhammad Afdal Zulfikar; Nurdyansa Nurdyansa; Erniwati Erniwati

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to determine the Marketing Communication Strategy for Teman Bus Mamminasata Transportation Services on Social Media in Makassar City. The method used is the Qualitative Method using data collection techniques through interviews and documentation, while the targets of this study are the transportation agency, passengers, and the community. The results of this study indicate that the application of Communication Strategy to Teman Bus Maminasata transportation services through social media has not been carried out systematically. It can be seen in several posts on Teman Bus Mamminasata social media accounts that were updated 2 years ago, although the marketing strategy carried out by the transportation agency is in the form of public socialization through forums, visits and events, but this does not affect public interest in using Teman Bus Mamminasata. Therefore, the application of marketing strategies through social media can help managers to easily disseminate information related to tutorials on using Teman Bus Maminasata, as well as the routes taken by this public transportation.

Stepi Ayu; Rustam Hs. Akili; Roy Marthen Moonti; Muslim A. Kasim

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The problem of election violations in the form of money politics continues to be a challenge in the democratization process in Indonesia, including in Gorontalo Regency. Although regulations have been strictly regulated in Law Number 7 Year 2017, the implementation of law enforcement against money politics still faces various obstacles. This study aims to analyze the obstacles faced by law enforcement officials, especially the Election Supervisory Agency (Bawaslu), in taking action against money politics violations during the implementation of the General Election in Gorontalo Regency. This type of research is empirical juridical research, with a qualitative approach and using interview techniques with Bawaslu commissioners as the main data source. The main findings show that the main obstacles come from weak evidentiary instruments, a deeply rooted transactional political culture in the community, and Bawaslu's limited authority in the law enforcement process. In addition, the lack of public participation in reporting violations is a factor that contributes to weakening the effectiveness of law enforcement. The conclusion of this study confirms that the success of law enforcement against money politics is largely determined by the synergy between strong regulations, independent and professional supervisory institutions, and public political awareness. Therefore, it is recommended that strengthening the institutional capacity of Bawaslu, reformulating regulations regarding the proof of money politics violations, and increasing public political education be prioritized in the electoral reform agenda in the regions.

Santy Ali; Ibrahim Ahmad; Robby Waluyo Amu

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This research adopts a normative juridical approach, focusing on legal norms, doctrines, and principles related to the Inspectorate's responsibility in supervising problematic BUMDes management from a criminal law perspective. Supervisory planning begins with the Regional Inspectorate preparing an Annual Supervisory Work Plan (RKPT), which outlines oversight activities for the year. Internal supervision and criminal law serve different but complementary roles: the former is preventive, aiming to detect irregularities early, while the latter is repressive, addressing legal violations. The synergy between both mechanisms is essential for transparent and efficient BUMDes financial management. Strengthening the Inspectorate’s role requires improving its institutional capacity and enhancing the competence of its personnel. This includes developing technical auditing skills and a deep understanding of criminal law related to village fund misuse. Professional auditors with legal insight are crucial for early detection of fund misappropriation, thereby fostering integrity and accountability in village financial governance.

Muhamad Zulkifli Lamatenggo; Marten Bunga; Robby Waluyo Amu

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This research is empirical in nature, involving direct field observations through interviews with authorized police officers of Bone Bolango who are responsible for handling traffic violations. The findings indicate that the role of the police is crucial in fostering traffic order through comprehensive and adaptive approaches. The strategies required by law enforcement to combat traffic violations emphasize the importance of holistic and contextual methods. Effective strategies must integrate strict law enforcement with public legal education and awareness-building, along with the use of modern technologies such as electronic traffic law enforcement (e-TLE) to enhance monitoring and transparency. The proposed recommendations highlight the need to improve the capacity of police personnel in both quantity and quality through continuous training focused on enforcement techniques and humanistic approaches. A more comprehensive approach is necessary, integrating enforcement, education, and community guidance simultaneously. These strategies must be supported by enhanced infrastructure and technology, such as the development of the e-TLE system and the installation of CCTV at high-risk violation points to improve monitoring effectiveness.

Indy Ramadhani Putri Pountung; Tri Koko Apanugra; Rafika Chairani; Muhamad Hasbi; Akbar Anggisa

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Return on Assets (ROA) and Return on Equity (ROE) on stock prices of agro-industrial companies listed on the Indonesia Stock Exchange (IDX) during the post-Covid-19 economic recovery period, specifically from 2021 to 2023. The research method used is a quantitative approach with a causal associative type. The data used are secondary data from annual financial statements and year-end stock prices. Data analysis was conducted using multiple linear regression with classical assumption tests to ensure model validity. The results indicate that ROA and ROE have both simultaneous and partial effects on stock prices. ROA demonstrates a stronger influence compared to ROE, suggesting that asset management efficiency is a key determinant of stock value in agro-industrial firms during the economic recovery period.

Sri Hastuti; Hanifa Rahmatunnisa; Aidil Fitra Lubis; Achmad Maftuh Sujana

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Islam after the death of the Prophet Muhammad SAW experienced a golden age. The peak of this glory was not seen from the size of its territory, but from the progress of various sectors such as art, culture, building architecture, and education. All of this success was achieved during the Abbasid Dynasty. This dynasty was different from the previous empire, namely the Umayyad, which focused more on expanding the territory of da'wah. In this short and simple article, the development of art, especially architecture, during the Abbasid Dynasty is discussed, which is one indicator of the progress of the Baghdad Caliphate. Architecture is the work of an architect designed to build spaces in a building with certain functions and purposes. The royal palace building is an architectural design that is formed according to the development of the times and contains certain meanings in each of its arrangements. This article aims to explain the architectural style of the Abbasid Caliphate palace, including its types and the influence of other architectural styles in its construction. The method used is a literature study (library research) by collecting data from various relevant literature. The results of this writing are expected to provide a general description of the characteristics of palace architecture during the Abbasid Dynasty.

Hendra Jonathan Sibarani; Hana Salsabila Lubis; Debora Tambunan; Victor Maruli Pakpahan; Sungguh Ponten Pranata +2 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

River cleanliness is a very important environmental issue, especially in densely populated areas that are vulnerable to water pollution. The “Green Stream Movement” program is a community service initiative carried out by a team of students and lecturers to revitalize the condition of the Deli River around the Medan-Marelan area. This activity includes community education, river cleaning, and innovation of waste sorting systems around the river flow. The purpose of this program is to increase environmental awareness of residents and build a sustainable system to maintain river cleanliness. The results of the program show an increase in community participation and a decrease in the amount of waste in the river area by. Collaboration between students, lecturers, and the community has proven effective in creating real changes in the environment

Nanindya Nataningrum; H. Yusep Mulyana

International Journal of Law and Civil Affairs 2025 International Forum of Researchers and Lecturers

The current criminal law system is still oriented towards the perpetrator, with minimal protection for victims. Ideally, the law should prioritize justice for victims through a criminological and victimological approach. Therefore, legal reform, officer training, and integrated services are needed so that crime prevention is more effective and just. This study aims to explore the transformation of criminological and victimological perspectives that can be the basis for developing a crime prevention strategy based on victim protection.method uses a descriptive qualitative approach to explore the transformation of criminology and victimology perspectives in crime prevention strategies based on victim protection. Data were collected through literature studies and analyzed thematically. The results are expected to provide conceptual and practical recommendations to strengthen the legal system and social policies that are responsive to victims.The results of this study show that the transformation of criminological and victimological perspectives reflects a shift from a perpetrator-centric legal approach to a more holistic and victim-centric one. This integration strengthens the legal system and social policies to better protect, restore and empower victims, and to develop effective crime prevention strategies. With a more humane and restorative justice approach, this transformation becomes an important foundation for reducing crime rates and forming responsive and sustainable public policies.

Frumentius Ngene Ngaji; Elta Sonalitha; Wahyu Dirgantara

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of technology in the field of fisheries is very rapid along with facilitating human work in the field. Human work can be done by tools such as feeding catfish in ponds automatically. This job is easy to do, but problems will arise when catfish are not fed at night or are fed too late, then the catfish will eat smaller catfish so that it can be detrimental to catfish farming owners. With this background, the author created a "Catfish Feeding Control System Based on the Internet of Things (IoT) Using the Fuzzy Sugeno Method". This testing and discussion was carried out by functionally testing each component, testing the program using simulation and testing it as a whole. The results of testing the tool and taking data are expected to obtain valid data and the tool works according to its function and purpose as expected. From the results of the analysis and discussion of the research entitled "Internet Of Things (IoT) Based Catfish Feeding Control System Using the Fuzzy Sugeno Method" it can be concluded as a process of automatic fish feeding using the RTC module as a reference for catfish time three times a day with good results and the process of calculating the amount of fish feed 3 to 8% with fish weight from LOW to HIGH using Fuzzy Sugeno has worked well compared to the results of the BLYNK application.

Muhammad Haizul Falah; Yetti Hidayatillah

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the use of the representative documentary Jalanan produced in 2013 as a learning medium in Pancasila education subject through the Piloting a Constructive Feedback (PCF) approach for tenth-grade students at SMA Muhammadiyah 2 Paciran. A qualitative descriptive method was employed, with data collected through observation, closed and open questionnaires, and informal interviews. The results indicate that the documentary effectively facilitates students’ understanding of Pancasila values, particularly social justice, humanity, and the rights and responsibilities of citizens. The implementation of the PCF model encourages active student engagement in providing feedback, critical thinking, and reflecting on the meaning of the film both personally and socially. Student responses revealed an increase in empathy and awareness of social issues that were previously underappreciated. This study confirms that social-reality-based documentary media can serve as a contextual learning alternative relevant to the characteristics of Generation Z and Alpha, and is effective in strengthening value-based learning in Pancasila Education.

Desclarista Salwa Putri; Vallen Syiah; Fadila Ramadhani; Ari Suriani; Afriza Media

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This article aims to investigate the importance of instilling Pancasila values ​​in grade IV elementary school students as the main basis for children's moral development. This study was conducted using a literature review method through analysis of various articles from sources such as academic journals and Google Scholar, using the keywords "Instilling Pancasila Values ​​in Elementary Schools" that are relevant to the topic discussed. Pancasila functions as the nation's philosophy of life, which builds national identity while providing guidelines for acting morally and ethically for all individuals. Therefore, Pancasila values ​​must be instilled from an early age so that children can develop personalities that are in line with these values. The results of this study show that instilling Pancasila values ​​has a significant impact on the formation of behavior, character, and ethics of students at the elementary school level.

Ahmad Muhamad Mustain Nasoha; Ashfiya Nur Atqiya; Anastasya Egita Putri; Nabila Siti Ngaisyah; Zulfa Nur Bahirah

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The education system in Indonesia comprises a series of interconnected components and educational activities aimed at achieving national education goals. With the growing demands for educational reform, policies related to education have undergone several modifications. Every individual in the country has the right and obligation to attain a decent life; however, in reality, many are still unable to experience genuine well-being. This situation arises because the government and leaders tend to prioritize rights over fulfilling their responsibilities. The methodology employed is qualitative, The research findings indicate that the education policies implemented have not yet fully reached all segments of society, particularly vulnerable groups, despite the presence of public participation in forums such as Musrenbang. Moreover, the success of implementation largely depends on effective coordination between central and regional governments, as well as adequate socio-political support.

Sri Hastuti

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Speech acts are one aspect of pragmatic studies. Speech acts are divided into several forms, one of which is locutionary. Locutionary act is a speech act performed by the speaker to convey something. The purpose of this study is to describe locutionary speech acts in the novel Arsana Behind the Glass by A.C. Agni. The type of research used is descriptive qualitative. The source of data in this study is Arsana's Novel Behind the Glass Window. The data collection technique used was document study with the researcher as the key instrument. Test the validity of using triangulation theory and persistence of researchers. The data analysis technique is content analysis. Based on the research, it can be concluded that the locutionary speech acts contained in the novel are directive, interrogative, and imperative. Practically the results of this study can help to understand speech acts in pragmatic studies.

Ronni Juwandi; Yoga Adi Febrian

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This article discusses the urgency of strengthening Pancasila-based political ethics in addressing the challenges of the digital era. Pancasila, as the foundation of the state and a source of public ethics, faces various distortions in digital political practices, such as social media polarization, the spread of hoaxes, and the manipulation of public opinion. In this context, the values of Pancasila—particularly unity, social justice, and deliberation—serve as the moral foundation that must be reinforced through digital literacy and inclusive public policies. The discussion in this paper includes the concept of political ethics, the relevance of Pancasila values in digital spaces, strategies for strengthening these values through digital literacy curricula and public campaigns, and examples of implementation in digital policies and the behavior of online political actors. Using a normative and applicative approach, this paper emphasizes the importance of collaboration between the government, society, and media in creating an ethical and democratic digital ecosystem. Strengthening Pancasila-based political ethics is expected to foster a moral, critical, and inclusive Indonesian digital society.