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Satrio Nararya; Syahriar Abdullah; Rahmatya Widyaswati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.  

Eka Yuliani; Erni Yusnita; Ega Mawarni; Devi Valeriani

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

This study evaluates the effectiveness of the Pesona Dukcapil website as an online civil administration service in Bangka Regency from both public and operator perspectives. The research employed a qualitative descriptive method involving observation, interviews, and open-ended questionnaires. Findings indicate that most residents find the website helpful in terms of accessibility, service speed, information completeness, and service quality. Despite internet access challenges in some areas, overall user satisfaction remains high. From the operator's perspective, the website facilitates document management, improves productivity, and offers strong technical support. In conclusion, Pesona Dukcapil has proven effective in facilitating civil administration in the digital era and can serve as a model for efficient public service development.

Hasbi Hasidik; Elsi Retriani; Ahmad Sabri; Rully Hidayatullah

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

Educational administration has a very crucial role in managing educational institutions in various areas. This research aims to identify the functions of educational administration, the importance of this role in improving the quality of education, as well as Islamic views on education. In this study, educational administration is considered as the foundation that supports the creation of an effective and efficient education system. Apart from that, this research also explains how the Islamic view prioritizes education as a means of creating individuals who are knowledgeable and have noble morals. This journal uses qualitative methods with a literature study approach and content analysis. This research explores Islamic primary sources such as al-Qur'an and Hadith, as well as relevant secondary literature. The results of this research show that the existence of good educational administration can improve the quality of teaching and learning, which ultimately contributes to students' personal development. By understanding the importance of educational administration and the Islamic perspective on education, it is hoped that educators and administrators of educational institutions can pay more attention to these aspects in their daily practice.    

Alvi Mevia Elbatista; Abizar Abizar; Ulil Albab

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how illegal parking affects the level of customer visits to small and medium enterprises (SMEs) in Bandar Lampung City, with a particular focus on the Saburai Field area. The study conducted interviews with SME owners and customers to collect data using a descriptive qualitative research method. The results showed that illegal parking has varying impacts on the number of customer visits; some business owners said that there was no impact, while others said that there was an impact. From the customer's perspective, illegal parking significantly disrupts the comfort and safety of shopping, which may change their customer visit patterns. Illegal parking is generally considered to disrupt consumers' shopping experience, which may influence their decision to visit nearby SMEs, although the impacts vary. This study emphasizes that more organized parking management is essential to improving the business environment and competitiveness of small and medium enterprises in Bandar Lampung City.

Umi Maisarah; Baharudin Nur; Nova Widya Rahmawati; Rizki Febriyana

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Integrating academic knowledge with social devotion is the focus of MTS Sabilal Muhtadin's actual work course (KKN), particularly in the area of education. This article examines how students might use digital technology, interactive teaching strategies, and individual approaches to enhance their English language proficiency. This article's field observations show that after taking part in the KKG program, students' motivation, speaking skills, and comprehension of English-language materials all improved. But it also talks about the difficulties in putting non-educational activities into practice, such the absence of educational resources and perspectives. Empowerment through KNN activities has a huge long-term impact since students' improved English proficiency may boost their competitiveness in the labour market and give them access to a variety of global information sources. All things considered, the KNN exercise at MTS Sabilal Muhtadin demonstrates how combining science and community service may benefit both students and communities at large.

Umi Maisarah; Baharudin Nur; Nova Widya Rahmawati; Rizki Febriyana

Jurnal Pengabdian Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Integrating academic knowledge with social devotion is the focus of MTS Sabilal Muhtadin's actual work course (KKN), particularly in the area of education. This article examines how students might use digital technology, interactive teaching strategies, and individual approaches to enhance their English language proficiency. This article's field observations show that after taking part in the KKG program, students' motivation, speaking skills, and comprehension of English-language materials all improved. But it also talks about the difficulties in putting non-educational activities into practice, such the absence of educational resources and perspectives. Empowerment through KNN activities has a huge long-term impact since students' improved English proficiency may boost their competitiveness in the labour market and give them access to a variety of global information sources. All things considered, the KNN exercise at MTS Sabilal Muhtadin demonstrates how combining science and community service may benefit both students and communities at large.

Denda Ginanjar; Muhammad Firman; Isep Sunandi; Wandra Wardiansha Purnama; Nadila Maharani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

This research aims to explore the evolution of civic education from a traditional knowledge-based approach towards a broader and more comprehensive perspective. The method used is a literature review by analyzing various sources, including scholarly journals, books, and official documents. The research findings indicate that civic education has undergone significant transformation in recent decades. The traditional approach focused on rote memorization has been replaced by a more holistic perspective emphasizing the development of critical thinking skills, civic participation, and social responsibility. This research contributes new insights by identifying the factors driving the evolution of civic education, as well as its implications for educational practice. In conclusion, civic education today must adapt to the changing times and prepare the younger generation to be active, critical, and responsible citizens.

Grana Koeswardani; Sri Trisnaningsih

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

This exploratory study is the influence of individual psychology on the development of acculturation through the integration of psychological and social perspectives. The purpose of this study is to provide a better understanding how psychological and social factors influence statements made in the accounting context. Using a multidisciplinary approach, this study identifies and analyzes cognitive biases, social norms, and group dynamics that influence the process of developing acceptance attitudes. The findings of the study indicate that psychological biases such as overconfidence, self-isolation, and herd behavior have a significant impact on attitudes held by individuals and groups. In addition, psychological factors such as social support and organizational culture take an important part in fostering trust. In the hope of providing more detailed information on how psychological and social elements interact in the accounting context.

A. Zuliansyah; Nurhayati Nurhayati; Della Amelya

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of Corporate Social Responsibility and Islamic Advertising on Corporate Reputation with Customer Satisfaction as an intervening variable on Shopeefood application users in Bandar Lampung City from an Islamic business perspective. This study uses a quantitative approach, data collection is carried out through a survey with a questionnaire in the form of a google form. The population in this study are Shopeefood application users and domiciled in Bandar Lampung City. The sample of this study was 100 respondents using a non-probability sampling method with a purposive sampling technique, and using SEM analysis tools using PLS and the results of data processing obtained using smartpls. The results showed that the variables of Corporate Social Responsibility and Islamic Advertising have a positive and significant effect on Corporate Reputation. Customer Satisfaction has a positive and significant effect on Corporate Reputation. The Customer Satisfaction variable mediates the influence of Corporate Social Responsibility on Corporate Reputation. Meanwhile, Customer Satisfaction is unable to mediate the influence of Islamic Advertising on Corporate Reputation.

Sindy Aliffiarantika; Abdul Waris

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Product quality is able to influence consumers' perspective on the company. In addition, companies also need to pay attention to the company's image by focusing on the experience obtained by customers. This research intends to find out the impact of product quality and consumer experience on the interest in repurchasing  Narcisse Beauty Care skincare porduk. This study is a quantitative research with variables  of product quality, experiential marketing, and repurchase intention. Simple random sampling was used as a data collection technique using a questionnaire and as many as 100 people as respondents. The results of this research explain that product quality and experiential marketing have a partial or negative effect on repurchase intention in  Narcisse Beauty Care skincare products in Probolinggo City. Narcisse Beauty Care is expected to improve product quality by providing a pleasant smell and making attractive packaging and conducting promotions to attract consumers to repurchase, on the other hand holding discounts to increase repurchase intention.

Muslim Marpaung; Irma Suryani Lubis

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

This study examines the transformation of waqf in the digital era through the waqf crowdfunding model and cash waqf savings products from the perspective of Maqashid Syariah. Waqf, which is traditionally manifested in the form of immovable assets, has now developed into movable assets such as cash waqf, supported by Law No. 41 of 2004. Digital innovations, such as waqf crowdfunding, allow wider community participation with small amounts for productive social projects, while cash waqf savings products in Islamic banking manage funds productively with the proceeds channeled to education, health, and public infrastructure. Despite having great potential in socio-economic development and in line with the Hifdzu Maal principle in Maqashid Syariah, the implementation of digital waqf still faces challenges such as unclear regulations, lack of public awareness, risk of mismanagement, and limited investment. This study uses a qualitative descriptive approach, case studies, and normative-sociological with in-depth interviews, documentation, and literature studies as data collection techniques. The research subjects were selected through purposive sampling. Data analysis using the Miles and Huberman interactive model, as well as triangulation of sources and methods for data validity. The results of the study are expected to provide theoretical contributions and practical recommendations for the management of digital waqf that is professional, transparent, and beneficial to the community.  

Mulyani Rizki

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2024 Lembaga Pengembangan Kinerja Dosen

Financial reports as a record of a company's financial information to understand this, efforts are needed to increase student awareness of the importance of financial reports as an important initiative in ensuring that students understand and are proficient in managing the financial dimensions in their personal and professional lives. Educational institutions can implement pedagogical and training programs that emphasize contemporary and effective financial reports. Obtaining the right financial literacy can equip students with the ability to understand the importance of managing finances in a broader context. The objectives of carrying out this Community Service activity are: (1) Introducing financial reports to SMK Palembang students, (2) Upholding the Tri Dharma of Higher Education at Raden Fatah State Islamic University Palembang, (3) Fostering effective cooperation between Raden Fatah State Islamic University Palembang and other stakeholders who influence the prospective progress of Raden Fatah State Islamic University Palembang. The methodology for implementing Community Service involves disseminating information to SMK Palembang students, with a total of 40 participants. The benefits obtained from this Community Service activity include: Students and educators gain a comprehensive understanding of financial reports and foster a public that has a broad perspective and knowledge of financial reports. Keywords: cognition, recognition, financial reports

Rina Pradita Ariyani; A. Tarmizi; Ahmad Syahrizal

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is entitled Analysis of Waqf Land Management in Creating Community Welfare (Case Study of Mandiangin District). The research method used by researchers is a qualitative approach. The results of this research are: 1) The management of waqf land in Suka Maju Village includes: the waqf land manager receives waqf land from the community in Suka Maju Village, then the waqf land manager manages the waqf land, after that allocates the results of managing the waqf land to various community needs in Suka Maju Village. Meanwhile, the waqf land in Suka Maju Village itself comes from the community in Suka Maju Village. After the acceptance stage of the waqf land has been accommodated, the next stage is the stage of managing and allocating the waqf land which is distributed to the Suka Maju Village Government with the general aim of religious and public interests. There are 6 waqf lands in Suka Maju Village until 2023 which come from the Suka Maju Village community with different land sizes. Meanwhile, the use of waqf land in Suka Maju Village is used in 2 sectors, namely 1) Education sector. The waqf land collected in Suka Maju Village is used for the education sector with an area of 600m2, namely for the construction of elementary schools and PAUD. 2) Religious sector, waqf land collected in Suka Maju Village, is used for the religious sector with an area of 1200m2, namely for the construction of mosques and prayer rooms. 2) The impact of wakah land management in creating welfare for the people of Suka Maju Village can be seen from 4 indicators of community welfare, namely income, health, education and religion. In the dimension of health or care for the soul in an Islamic perspective, the role of waqf land in Suka Maju Village has not succeeded in realizing care for the soul as measured by the community's ability to easily get access to health cards, health access services and the ability to provide treatment if a family member is sick. In terms of the development of the educational dimension or maintenance of reason in the management of waqf land, the impact of waqf land in Suka Maju Village has been to be able to meet the educational needs of the village community in the form of sending children in Suka Maju Village to school at the formal education level. In the development of the income or asset maintenance dimension in asset allocation, the existence of waqf land in Suka Maju Village has not been able to provide an impact or contribution to the income of the community or the village government. From a religious perspective, the existence of a religious institution that stands on waqf land in Suka Maju Village has had a positive impact in improving community welfare in the religious sector in the form of increasing piety. Therefore, the Suka Maju Village Government has carried out the role of waqf land in the form of religious protection or hifdz a-din, namely creating prosperity from a religious perspective.

Wahyu Trisno Aji; Meti Rosiana

Jurnal Ilmu Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of the Independent Curriculum in the Pancasila Student Profile Strengthening Program (P5) in the perspective of John Dewey's Educational Philosophy. The focus of this study is on the progressive education approach promoted by Dewey, and its relevance to the principles of P5 which aim to form Indonesian students who have Pancasila character. This study uses a qualitative-descriptive-analytics method, with data collection techniques in the form of library studies. Data are taken from various literatures, including books, journals, articles, and online sources. Data analysis techniques involve data reduction, data presentation, and verification to reach conclusions. The results of this study are expected to provide a deeper understanding of the contribution of Dewey's thinking to the development of a curriculum that emphasizes project-based learning and strengthening national values ​​through holistic and participatory education.

Ranti Khairunnisa; Usdeldi Usdeldi; G.W.I. Awal Habibah

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This researcher aims to explain the management of BUMDES in Rantau Badak Village, West Tanjung Jabung Regency and the management of BUMDES from an Islamic economic perspective. This researcher uses a qualitative method, data collection techniques are obtained from observation, interviews and documentation related to this research. In this study, the researcher conducted interviews with the village head, the head of BUMDES and one of the people in Rantau Badak Village. Based on the results of the research that has been conducted by the researcher, it can be concluded that the types of businesses studied are two types of businesses, namely drinking water depots and tent rentals. Both types of businesses are managed by BUMDES Rantau Badak Village. In the management of BUMDES, it has been able to improve the community's economy, for example by opening up employment opportunities, training community skills and expertise, but the error lies in the lack of public awareness because they do not utilize the facilities available at BUMDES. Then the management of BUMDES from an Islamic economic perspective in Rantau Badak Village has moved towards sharia, namely in the tent rental business and drinking water depot business because it is ta'awun which means helping each other and which is not sharia, namely in Brilink because it contains usury, and BUMDES has moved towards sharia

Aliyandi A. Lumbu; Dewi Asiyatus Shofuroh; Deppy Nurleni; Anis Marlita; Nurul Syamsiah +3 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2024 Lembaga Pengembangan Kinerja Dosen

Religious moderation, rooted to the Arabic concept "al-wasathiyah", is an important approach to addressing diversity. Its application aims to provide a real-life example of how religious moderation can be manifested in the modern age, and it explains how to reinforce religious moderation in the midst of differing views in Islam. In the village of mulyosari, practicing islamic moderation harmoniously works. The celebration of the glorious hut of mulyosari isa concrete proof, in which all citizens are involved without regard for their religious or islamic organization. This qualitative study presents detailed and narrative results from various perspectives, showing the positive effect of moderate religious application in the mulyosari village. Such activities as communal prayer involving an entire community of diverse religious backgrounds, as well as praying, provide insight into religious moderation and enhance cooperation between islamic organizations

Kiki Kiki; Abdullah Abdullah

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

this study, confirmation of the company's value theory is a reflection of the company's selling price in the company from the perspective of the market or society and the company's value is the selling price of goods when the goods will be sold. Thus this study uses the ratio analysis method and statistical analysis using the Smart PLS benchmark.The results of the study found that the company's value is not only seen from the selling price but how the company returns assets that provide value to equity, the company's value will always be high.

Rizky Saputri Hasibuan; H. Amhar Maulana; Nur Jannah Nasution

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This thesis aims to: (1) To determine the marketing strategy of the tofu production business in increasing sales results according to an Islamic economic perspective at the Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District. (2) To find out the advantages and disadvantages of marketing strategies used by Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District.  This research is a type of field research (field research), where this research uses qualitative research methods. The subjects in this study were the owners and employees of the Pinta tofu factory. Data collection techniques in this study were through observation, interviews and documentation. Data analysis techniques used in this research are data reduction, data presentation and conclusion drawing. The results showed that: (1) The marketing strategy applied by Pinta Tofu Factory is a market segmentation strategy, market positioning, differentiation and targeting. Then in the application of market segmentation, it suggests three segments such as psychographic segmentation, geographic segmentation and demographic segmentation. This is done so that it has a good impact on the business run by Mrs. Uba Roisa Lubis. (2) The advantages of choosing a location that makes the selling power of the Pinta Tofu Factory, having a strategic production site and directly marketing the products owned directly to traditional markets are also an attraction because it is easier for people to buy the products offered. While the shortcomings of the Pinta Tofu Factory are in capital problems in developing the business, the scarcity of production raw materials, namely soy beans, is also an obstacle in meeting public demand and the many competitors that appear in the target market by offering the same product.

Aisyah Putri Fadillah; Handewi Ayu Pramesti; Rival Hajronal Qudsi; Naf'an Tarihoran

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Stunting is a growth disorder caused by a long-term lack of nutrition, starting during pregnancy and continuing until the child reaches the age of 24 months. This condition is a serious problem that is associated with an increased risk of various health problems, such as disease, premature death, and delays in children's motor and mental development. Stunting can significantly hinder a child's physical and cognitive development, which ultimately has a negative impact on their quality of life in the future. To overcome the problem of stunting, this program was designed with the main aim of increasing community awareness in Giripawana village regarding the importance of healthy living habits as a measure to prevent stunting. This program focuses on educating the public, especially teenagers, about the importance of good nutrition from an early age and the negative impact of early marriage which can reduce the risk of stunting. Apart from that, this program also involves consultation with parents regarding the causes of stunting, the possible impact on children's health and development, as well as preventive steps that can be taken. The education provided covers various aspects such as good parenting patterns and choosing nutritious foods which are very important to support children's optimal growth. Research conducted in Giripawana village used a phenomenological approach with qualitative methods to further explore the experiences and factors that influence stunting in the community. This research involved 25 toddlers who were classified as high risk of stunting. However, the evaluation results showed that only 2 toddlers actually experienced stunting. This research aims to understand in depth the lived experiences and perspectives of families and communities regarding the problem of stunting, as well as to assess the effectiveness of education and intervention programs that have been implemented. Using a phenomenological approach, this research seeks to explore the subjective experiences of families and communities regarding stunting, to gain a more comprehensive insight into this problem. It is hoped that the results of this research will provide valuable information that can be used to plan and implement more effective stunting prevention and control programs in the future, as well as to improve the quality of life of children in the community.The research results show that most of the health problems in Giripawana village are caused by malnutrition in children under five, which often ends in stunting. We strongly believe that through this outreach, community awareness in Giripawana village will increase regarding the importance of maintaining the health and nutrition of their children. The important role of parents, especially mothers, is in ensuring that their children receive adequate and balanced nutritional intake. The importance of early detection of signs of stunting so that appropriate intervention can be carried out as early as possible.

Aisyah Putri Fadillah; Handewi Ayu Pramesti; Rival Hajronal Qudsi; Naf'an Tarihoran

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Stunting is a growth disorder caused by a long-term lack of nutrition, starting during pregnancy and continuing until the child reaches the age of 24 months. This condition is a serious problem that is associated with an increased risk of various health problems, such as disease, premature death, and delays in children's motor and mental development. Stunting can significantly hinder a child's physical and cognitive development, which ultimately has a negative impact on their quality of life in the future. To overcome the problem of stunting, this program was designed with the main aim of increasing community awareness in Giripawana village regarding the importance of healthy living habits as a measure to prevent stunting. This program focuses on educating the public, especially teenagers, about the importance of good nutrition from an early age and the negative impact of early marriage which can reduce the risk of stunting. Apart from that, this program also involves consultation with parents regarding the causes of stunting, the possible impact on children's health and development, as well as preventive steps that can be taken. The education provided covers various aspects such as good parenting patterns and choosing nutritious foods which are very important to support children's optimal growth. Research conducted in Giripawana village used a phenomenological approach with qualitative methods to further explore the experiences and factors that influence stunting in the community. This research involved 25 toddlers who were classified as high risk of stunting. However, the evaluation results showed that only 2 toddlers actually experienced stunting. This research aims to understand in depth the lived experiences and perspectives of families and communities regarding the problem of stunting, as well as to assess the effectiveness of education and intervention programs that have been implemented. Using a phenomenological approach, this research seeks to explore the subjective experiences of families and communities regarding stunting, to gain a more comprehensive insight into this problem. It is hoped that the results of this research will provide valuable information that can be used to plan and implement more effective stunting prevention and control programs in the future, as well as to improve the quality of life of children in the community.The research results show that most of the health problems in Giripawana village are caused by malnutrition in children under five, which often ends in stunting. We strongly believe that through this outreach, community awareness in Giripawana village will increase regarding the importance of maintaining the health and nutrition of their children. The important role of parents, especially mothers, is in ensuring that their children receive adequate and balanced nutritional intake. The importance of early detection of signs of stunting so that appropriate intervention can be carried out as early as possible.