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Fernando Fernando; Apria Ningsih; Sazirman Sazirman; Yanuar Irfan Karami; Yolan Rama Dandi +1 more

Jurnal Pengabdian Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Domestic violence (DV) remains a persistent social issue that requires serious attention, particularly in rural areas like Wonoharjo Village. This community service program aimed to enhance the understanding and awareness of the community regarding DV prevention through a series of educational activities, conflict resolution training, and group discussions. A participatory approach was employed to actively involve the community in each stage of the program. The results demonstrated a significant improvement in the knowledge and skills of the community concerning DV prevention. Furthermore, the formation of community task forces and the emergence of local leaders served as key indicators of social change. This program successfully raised collective awareness about gender equality and women's rights in the village. The recommendation is to continue education and support programs to ensure sustainable prevention of domestic violence.

Pitri Zuhelmi; Jon Kenedi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the growth of the Hotel, Resort and Cruise Lines Industry which does not always increase every year. The value of the Hotel, Resort and Cruise Lines Industry shows a decline starting from 2017-2022. This increase and decrease in value can be changed by Corporate Social Responsibility (CSR) and Financial Performance. This research aims to: (1) Find out changes in Corporate Social Responsibility (CSR) towards Industrial Value, (2) Find out changes in Financial Performance towards Industrial Value, and to (3) Find out changes in Corporate Social Responsibility (CSR) and Financial Performance together. the same for the Industrial Value of the Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. The population in this study is the entire Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. Sample selection used purposive sampling technique. The number of samples obtained was 10 industries. The type of data collected is secondary data obtained from the IDX website. The analytical methods used are descriptive analysis, classical assumption test, multiple linear analysis, t test, f test, and analysis of the coefficient of determination (R2). The research results prove that: (1) Corporate Social Responsibility (CSR) has had a significant negative change in Industrial Value, (2) Financial Performance has had a significant positive change in Industrial Value, and (3) Corporate Social Responsibility (CSR) and Financial Performance have simultaneously had a significant change. on Industrial Value.

Filka Maftikha; Nur Ainiyah; Muhammad Bahril Ilmiddaviq

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the differences in financial performance of state-owned banks and state-owned banks in terms of market value added ratios, liquidity ratios, solvency ratios, profitability ratios and activity ratios in the banking sector listed on the Indonesian stock exchange. The data analysis technique uses the Independent Sample t-test and uses a substitute test with the Mann-Whitney Test with SPSS (Statistical Product and Service Solutions) tools. The results of this research show that there is a significant difference between the financial performance of BUMN Banks and BUMS Banks seen from the Market Value Added Ratio, Liquidity Ratio, Solvency Ratio and Activity Ratio. On the other hand, there is no significant difference seen from the Profitability Ratio.    

Febrian Hardi; I Gde Kajeng Baskara

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Improving shareholder wealth is a primary goal for a company which can be achieved by increasing the firm value. Maximizing profit can enhance the firm value, but it is not sufficient to ensure the long-term sustainability of the company. Firm value can be influenced by financial aspects such as profitability and non-financial aspects such as Enterprise Risk Management (ERM) and Corporate Social Responsibility (CSR). This research aims to analyze the influence of ERM and CSR on firm value with profitability as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange. The population of technology sector companies is 22 companies. The sample was selected using a purposive sampling method, the results were 19 companies. Data was collected from company annual reports from 2020-2023. Data analysis was carried out using Moderated Regression Analysis techniques. The research results show that ERM and CSR have no significant effect on firm value and profitability is unable to moderate the influence of ERM and CSR on firm value.

Septiana Irma Nugraheni; Hari Setiono; Nurdiana Fitri Isnaini

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regression analysis with SPSS (statistical product and service solutions) tools. The results of this study indicate that MVA has no effect on stock returns, BEP and ROI has an effect on stock returns, CSR is able to moderate MVA and BEP on stock returns, CSR does not moderate ROI on stock returns.    

Enjeli Puspita Sari; Hari Setiono; Muhammad Bahril Ilmiddaviq

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the influence of profitability, investment decisions, debt policy, and market value added on company value in food and beverage companies listed on the Indonesian Stock Exchange. The population used in this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2023 period. Sample selection used purposive sampling, based on the purposive sampling method, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique uses multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The research results show that profitability, investment decisions, debt policy, and market value added have a positive and significant effect on company value.  

Putri, Melly Monika; Linawati, Linawati; Sugeng, Sugeng

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

This study aims to analyze the factors that influence earnings management in banking companies listed on the Indonesia Stock Exchange. The Covid-19 pandemic has had a significant impact on the financial sector in Indonesia, causing a decrease in profitability, an increase in non-performing loans, and credit restructuring policies that affect company operations. In the face of these challenges, companies try to maintain a good image and investor satisfaction through earnings management. This study focuses on four factors that influence earnings management: profitability is measured by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), tax planning by tax retention rate, and deferred tax expense by comparison of deferred tax expense to total assets. The inconsistency of previous research results regarding the relationship between these variables encourages further research. The sampling method uses purposive sampling on financial companies listed on the IDX. The analysis in this study used multiple linear regression analysis. The samples used in this study included 15 financial companies and were analyzed using the classical assumption test, multiple linear regression using SPSS software version 25. The results of this study (1) Profitability and dividend policy partially do not affect total assets. (2) Tax planning and deferred tax expense partially have a significant effect on earnings management. (3) Profitability, dividend policy, tax planning and deferred tax expense simultaneously have a significant effect on earnings management.

Wendy Efriduansyah Situmorang; Fajarman Halawa; Ellisa Oktavia

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Paul was a figure who initially hated Christianity, in fact Paul was ethically and morally a criminal based on religion. In fact he was a religious figure from the Jewish religion but he killed people who followed Jesus. However, behind Paul's crimes, before he converted, he experienced a personal encounter that changed his life completely. Paul experienced a very, very radical life transformation because at first he really wanted to destroy the people who followed Jesus, but instead he risked his own life to educate his life in preaching the Gospel of Jesus Christ. The author uses literature-based research methods sourced from books and several journals, thereby helping the author to analyze the life of the apostle Paul and the life of theology students in the dormitory. Every theology student must experience a life transformation, because there are many young people who lived their past lives from different backgrounds or were not morally good, but on campus theology must change. So the author also believes that there are many theology students who struggle with ethics, generally theology students have a background far from the church but instead become servants of God. Formed in dormitory life and disciplined in life spiritually and morally.

Mohamad Farhan Pakaya; Rachmat Arif

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of profitability, working capital and company age on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data used in this study was obtained from financial report data and annual reports obtained from the IDX and Yahoo Finance websites. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange. This research sample used 54 companies in the property and real estate sector. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of this research, it shows that profitability has a positive and significant effect on company value, while working capital and company age do not influence on firm value.

Sevanya Eunike Lado; Maria Indriyani Hewe Tiwu; Novi Theresia Kiak

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine the influence of Covid 19 which has an impact on the depreciation of the rupiah against the US dollar which then has an impact on stock prices. The case study in this research is the share price of the banking sector in the Indonesia Stock Exchange from March 1 to August 31, 2020. The population taken in this research is the banking sector listed on the Indonesian Stock Exchange. The sampling method used purposive sampling so that the number of samples obtained was 4 companies which are state-owned banking companies. Data collection is carried out by documenting data that has been published by the Indonesian Stock Exchange. Investors' reactions to information on the depreciation of the rupiah against the US dollar can be seen from the abnormal stock returns 7 days before and 7 days after information on the depreciation of the rupiah against the US dollar. The method used is the Event Study method with One Sample T-Test and Paired Test data analysis techniques.The conclusion from the results of research and data analysis from 4 state-owned banking companies listed on the Indonesia Stock Exchange during the window period is that it was found that there was no difference in Average Abnormal Return before the depreciation of the rupiah against the United States dollar (event) and after the depreciation of the rupiah against the United States dollar (event). And the paired t-test analysis shows that stock prices before the event do not affect stock prices after the event. This result shows that this market is a semi-strong market according to the Efficiency Market Hypothesis theory.

Herlina Anasia Nadeak; Desy Mariani

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of return on assets, net profit margin, current ratio, operating cash ratio, debt to asset ratio on dividend payout ratio in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 250 sample data from 50 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 20. The results of this study indicate that net profit has a positive and significant effect on cash dividends, operating cash flow and debt policy have a negative and significant effect on cash dividends. While profitability and liquidity have no effect on cash dividends.

Ricky Zakaria Winarno; Hwihanus Hwihanus

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the impact of macroeconomic fundamentals on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange. The research utilizes financial performance, company attributes, and ownership structure as linking variables. The approach used is quantitative, employing secondary data from financial statements and sustainability reports of the companies. The population under investigation includes all mining companies registered on the Indonesia Stock Exchange from 2019 to 2022. The data analysis methods applied include path analysis and regression to examine the relationships between the various factors. It is hoped that the findings of this study will provide deeper insights into the factors influencing sustainability disclosure in the mining sector and offer relevant policy implications for companies and regulators in Indonesia.  

Musa Budiarta Gunawan; Suryani Suryani

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This Research was conducted aiming to determine the effect of liquidity, leverage, firm size and institusional ownership on financial performance.the population in this study is 33 health sector companies listed on the Indonesian Stock Exchange. By using the purposive sampling method, a sample of 13 companies was obtained. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 Program. The result of this study indicate that liquidity have a positive and significant effect on financial performance, leverage have a negative and significant effect on financial performance while firm size and institusional ownership have no effect on financial performance.    

Sopha Hafitriani; Azhar Muhammad Akbar; Yudi Daryadi; Abid Naufal Habibburokhman; Neng Siti Fatimah +2 more

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Early marriage is a significant social problem in Indonesia, including in Cilengkrang District, Bandung Regency. In an effort to address this problem, the Indonesian government issued Law Number 16 of 2019 which sets the minimum age of marriage to 19 years for both men and women. Community service in socializing this law in Cilengkrang Sub-district aims to increase community understanding and compliance with the regulation. The program involves various educational activities, such as counseling, group discussions, and training for community leaders and educators. The methods used include direct approaches through village meetings and indirect methods through social and print media. The results showed that the involvement of community leaders and religious leaders was very effective in conveying messages and reducing resistance to legal change. The main challenges faced were changing entrenched mindsets and problems accessing information in remote areas. Recommendations to improve the effectiveness of this program include increasing the involvement of community leaders, optimizing the use of media, continuous training, inter-agency cooperation, periodic evaluation, and a culturally sensitive approach. With the implementation of these recommendations, it is expected that the socialization of the marriage age limit law in Cilengkrang Sub-district can be more effective, reduce the number of early marriages, and create an environment that supports the optimal development of children and improves the overall welfare of the community.

Sopha Hafitriani; Azhar Muhammad Akbar; Yudi Daryadi; Abid Naufal Habibburokhman; Neng Siti Fatimah +2 more

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Early marriage is a significant social problem in Indonesia, including in Cilengkrang District, Bandung Regency. In an effort to address this problem, the Indonesian government issued Law Number 16 of 2019 which sets the minimum age of marriage to 19 years for both men and women. Community service in socializing this law in Cilengkrang Sub-district aims to increase community understanding and compliance with the regulation. The program involves various educational activities, such as counseling, group discussions, and training for community leaders and educators. The methods used include direct approaches through village meetings and indirect methods through social and print media. The results showed that the involvement of community leaders and religious leaders was very effective in conveying messages and reducing resistance to legal change. The main challenges faced were changing entrenched mindsets and problems accessing information in remote areas. Recommendations to improve the effectiveness of this program include increasing the involvement of community leaders, optimizing the use of media, continuous training, inter-agency cooperation, periodic evaluation, and a culturally sensitive approach. With the implementation of these recommendations, it is expected that the socialization of the marriage age limit law in Cilengkrang Sub-district can be more effective, reduce the number of early marriages, and create an environment that supports the optimal development of children and improves the overall welfare of the community.

Sinta Sinta; Suyanto Suyanto

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Innovation communication is a way of conveying the discovery of new ideas to society so that social change occurs. A new innovation that is a solution to Jasa Raharja services which is caused by the high number of accidents in Pekanbaru City. In-person support services take a lot of time and take a long time, online updates make it easier for users of these support services. This research aims to analyze the communication innovation of raharja services in implementing online compensation services for accident victims in Pekanbaru city. This research uses qualitative research methods, with data collection techniques using interviews and analyzing the media used in the innovation diffusion process. As for determining research subjects, a purposive technique was used with five informants, then the data analysis technique used Miles and Huberman data analysis techniques which included data collection, data reduction, data presentation and conclusion drawing. This research uses Rogers and Shoemaker's theory of diffusion of innovation. This theory examines messages in the form of new ideas or thoughts, which cause social change.From the research results, this innovation communication has 4 stages, namely. In this research it can be concluded based on the results of the analysis using Roger's theory which has 4 points, This innovation distribution explains that the involvement of communicators provides information in the form of socialization in the form of a content that states information about how to claim or submit compensation from Jasa Raharja. A communicator does not only work alone, this communicator is the Head of Public Relations, Jasa Raharja, who works together with the compensation service staff to collaborate with the community to make it easier and more affordable. With new innovations, since 2009, compensation services for accident victims have gone from conventional forms to online services. This communication channel uses social media, namely in the form of Instagram and Tik Tok, then uses print media, television media and radio media. By implementing the Innovation Division, it has made progress, but of course there are still new innovations, of course this is influenced by factors that hinder the establishment of this innovation, one of which is awareness. The awareness of users or local people who use vehicles in traffic, whether land, sea or air, of course they do not have awareness.

Lika Akana Helmi; Dedi Arianto; Mary Jane P. Rodriguez

International Journal of Islamic and Economic Education 2024 International Forum of Researchers and Lecturers

Climate change represents one of the most critical challenges of the 21st century, demanding immediate and coordinated global action. While various mitigation policies have been developed, including cap-and-trade schemes and carbon taxes, they often fail to fully address ethical concerns, such as equity, justice, and responsibility. This study explores the potential role of Islamic economic principles in strengthening climate change mitigation policies. Islamic economics, grounded in values like justice (Adl), stewardship (Khilafah), and communal responsibility, offers a moral framework that can enhance global efforts to combat climate change. Through a policy review and comparative analysis, the study examines the alignment of Islamic economic values with existing secular climate policies, highlighting their ability to address social and environmental injustices that often arise from traditional approaches. Additionally, the study discusses the practical applications of Islamic finance instruments such as Green Sukuk, Zakat, and Waqf, demonstrating their potential to fund sustainable projects. The integration of these Islamic values into international climate frameworks is shown to offer ethical and inclusive solutions, promoting a more just distribution of the burdens and benefits of climate action. This paper concludes by recommending that Sharia-based frameworks be incorporated into global climate policies and highlights the importance of future research in understanding the role of religious ethics in climate change mitigation.

Farida Arfani; Sofiansyah Fadli; Saikin Saikin

International Journal of Engineering and Applied Science 2024 International Forum of Researchers and Lecturers

Urbanization has significantly impacted air quality in cities, with vehicular emissions being a major contributor to pollution. This study explores the potential benefits of electrifying urban transportation, specifically through the adoption of electric vehicles (EVs). The findings indicate that EVs substantially reduce key pollutants such as CO₂, NOx, and PM₂.₅, improving urban air quality and mitigating climate change. The analysis shows that EV adoption can lead to a 50% reduction in CO₂ emissions in high EV adoption scenarios (70% EVs). Additionally, EVs are more energy-efficient than conventional vehicles, consuming significantly less energy per kilometer. This transition not only reduces dependence on fossil fuels but also supports sustainable urban development. Furthermore, the study highlights the public health benefits of electrification, with reduced levels of harmful pollutants leading to lower incidences of respiratory and cardiovascular diseases. Public health surveys reveal strong support for EV adoption, with respondents believing it would significantly improve air quality and health outcomes. In conclusion, the electrification of urban transportation presents a multifaceted approach to environmental sustainability, energy efficiency, and public health improvement.

Ulfa Nadia; Dara Tursina; Chicha Rizki Gunawan

International Journal of Engineering and Applied Science 2024 International Forum of Researchers and Lecturers

Urban drainage systems face mounting pressure due to the combined impacts of rapid urbanization and climate change. The expansion of impervious surfaces and altered precipitation patterns contribute to increased stormwater runoff, exacerbating flood risks and water quality issues in cities. Traditional drainage systems, focused primarily on controlling water volume, are insufficient to address the growing complexity of urban drainage challenges. This study proposes Sustainable Urban Drainage Systems (SUDS) that integrate flood management, water quality improvement, and climate resilience. By incorporating nature-based solutions such as permeable pavements, green roofs, and rain gardens, these systems aim to reduce runoff, enhance groundwater recharge, and mitigate the negative effects of urbanization. Through a Multi-Criteria Decision Making (MCDM) framework, this research evaluates various drainage solutions based on technical, socio-economic, and environmental criteria. The findings indicate that SUDS outperforms traditional systems in flood mitigation, water quality control, and climate resilience, highlighting their importance in adapting to changing climatic conditions. This paper emphasizes the need for sustainable drainage solutions to ensure long-term urban resilience and improve the overall quality of urban environments.

M.Rasyid; Kasful Anwar US; Sya'roni Sya'roni

Jurnal Budi Pekerti Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research discusses the role and influence of Islamic education in the struggle for Indonesian independence and its figures. With the objectives, among others, to analyze the role of Islamic education, especially Islamic boarding schools and religious organizations, in building awareness of nationalism and the spirit of independence in the younger generation, as well as in preparing them to face the colonizers, and evaluating the impact of the moral and spiritual values taught in Islamic education on the formation of the character of the freedom fighters, as well as how these values affect their spirit and courage in resisting the colonizers.Islamic education plays a central role in the long journey towards Indonesian independence. In the midst of resistance to the invaders, Islam not only gave spiritual strength to the fighters, but also became the moral and intellectual foundation that guided their steps. Since the beginning of the 20th century, Islamic educational institutions such as Islamic boarding schools have become centers of learning and spreading the spirit of struggle against colonial oppression. Scholars and religious leaders, such as KH Ahmad Dahlan, the founder of Muhammadiyah, actively played an important role in mobilizing the masses and spreading nationalist ideas rooted in Islamic values. Figures such as KH Hasyim Asy'ari from Nahdlatul Ulama (NU) also had a big impact on the struggle. Through Islamic boarding schools and religious organizations, NU built a strong network of solidarity among the Muslim community, rallying support for the struggle for independence. In addition, women's active participation in Islamic education, especially through organizations such as Aisyiyah, makes a significant contribution to fighting for rights and freedoms for all Indonesian people. Thus, Islamic education not only provides the foundation for Indonesia's independence, but also prepares the younger generation as resilient and responsible agents of change.