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Westri Septiana Nainggolan; Elsa Karolina Damanik; Fatma Tresno Ingtyas; Laurena Ginting

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Relational bullying is a form of bullying that often occurs in the school environment and has a significant impact on the psychological and academic aspects of students. This research aims to analyze the influence of relational bullying on students’ interest in learning at various levels of education. The research method used is literature review by reviewing 11 relevant national journals indexed by Google Scoler, DOAJ and Sinta, which were published between 2018 and 2024. The results of the study show that relational bullying generally appears in the form of exclusion, spreading gossip, manipulation of social relationships, indirect mockery, and seniority behavior. The impacts caused include a decrease in academic confidence, increased anxiety and depression, loss of study concentration, and low student motivation and participation in class. This condition implies a decrease in learning achievement and student involvement in school activities. Based on the findings, it is concluded that relational bullying has a significant negative effect on students’ interest in learning. Therefore, prevention efforts are needed through the establishment of a positive school climate, strengthening the value of empathy, and the provision of sustainable counseling services to create a safe learning environment and support the development of students.

Maulana, Mohamad Riski; Pratiwi, Rizka Sobriyani; Aizza, Dianatul; Sulasih, Sulasih

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to examine the role of implementing Environmental, Social, and Governance (ESG) principles in supporting the transition toward a green economy in Indonesia from the perspective of Islamic banking. The research employs a qualitative approach using a library research method, reviewing academic literature published between 2020 and 2025. Data were analyzed through thematic content analysis to identify the alignment between ESG dimensions and maqashid shariah, as well as the challenges and opportunities of ESG implementation within Islamic banking institutions. The findings reveal that ESG application in Islamic banking remains partial, with greater emphasis on the environmental dimension through instruments such as green sukuk and green financing. The social and governance aspects have not yet been fully integrated into sustainability strategies. Nevertheless, integrating ESG with maqashid shariah strengthens the role of Islamic banks as agents of change in sustainable development. The study highlights the importance of establishing specific regulations, transparent reporting systems, and sharia-compliant green financial innovations to enhance the contribution of Islamic banking to Indonesia’s green economy.

Maryam Fany; Sindi Setiawat; Muhammad Zahran Hidayatul Urfa; Joni Joni; Raihani Fauziah

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Islamic insurance (takaful) is a financial instrument that functions not only as risk protection but also as an investment tool based on sharia principles. So far, the most commonly applied tijarah contracts in Islamic insurance are limited to wakalah bil ujrah and mudharabah. In fact, the development of modern society’s needs requires the diversification of contracts so that the offered products become more varied and competitive. This study aims to analyze the potential optimization of other tijarah contracts, such as musyarakah, murabahah, ijarah, and istishna’, in the development of Islamic insurance products. The research method used is library research with a descriptive qualitative approach, which involves reviewing literature, journals, DSN-MUI fatwas, and related regulations. The findings indicate that the application of other tijarah contracts has the potential to enrich Islamic insurance product variations, enhance transparency in fund management, and strengthen the competitiveness of Islamic insurance compared to conventional insurance. Furthermore, the diversification of contracts can provide solutions to the limited and monotonous business models of Islamic insurance. However, several challenges arise, including the absence of specific regulations governing these contracts, limited public understanding, and technical complexities in implementation. This study recommends the active role of regulators, especially DSN-MUI and OJK, in formulating clearer regulations and encouraging Islamic insurance companies to innovate by applying diverse sharia-based contracts. Thus, the optimization of other tijarah contracts will not only strengthen the existence of Islamic insurance in Indonesia but also fulfill society’s demand for financial products that are halal, innovative, and competitive.

Harry Chandra Hibatullah; Hanifa Maulidia; Salsabila Andi Jani

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Effective communication is a key element in modern public administration, as it serves not only as a means of conveying information but also as a strategic instrument for strengthening inter-agency coordination, increasing public participation, and building public trust in the government. This study uses a qualitative approach with a literature review method, reviewing scientific journals, academic books, and official policy documents to analyze the role of communication in the bureaucracy, identify barriers that hinder its effectiveness, and propose relevant strengthening strategies in the digital era. The results of the study indicate that clear, consistent, and open communication acts as a catalyst in every stage of public policy from formulation, implementation, to evaluation, while simultaneously increasing the government's legitimacy in the eyes of the public. However, several obstacles remain, including the hierarchical organizational structure of the bureaucracy, a closed communication culture, limited communication competency among civil servants, and political intervention that often distorts policy messages. Furthermore, the development of digital technology provides significant opportunities through e-government, social media, and public service applications to expand the reach of communication, but at the same time presents challenges in the form of low digital literacy among civil servants and the public and the risk of spreading false information. To address these issues, recommended communication strengthening strategies include increasing the capacity of civil servants through communication skills training, developing information technology-based communication systems, establishing a more open and participatory organizational culture, and actively involving the public in every stage of public policy. Thus, this study confirms that effective communication is the main foundation of bureaucratic reform, because without inclusive, adaptive, and technology-based communication, public administration will not be able to meet the increasingly dynamic, complex, and critical demands of the public on the quality of government services.

Siti Zulaihah; Ali Rokhman

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Indonesia is a democratic country. Democracy provides freedom of space to express opinions, suggestions, and criticisms regarding the state. This study examines the neutrality of Apartur Sipil Negara (ASN) as a pillar of public ethics in the era of Indonesian democracy using the perspective of Good Governance theory. According to the World Bank (1992), good governance has four main principles, namely accountability, transparency, rule of law, and participation. However, democracy in Indonesia still faces various challenges that require serious attention. Political education, monitoring of democratic violations, and strengthening democratic institutions must be priorities to ensure democracy can run well. This study uses a literature study method by reviewing academic literature, regulations, and previous research. The results of the study indicate that the neutrality of ASN is the foundation of public administration ethics and an integral part of good governance. However, its implementation faces challenges in the form of patrimonial culture, political intervention, weak supervision, and inconsistent sanctions. Strengthening regulations, internalization of public ethics, and political commitment are needed to ensure the neutrality of ASN is truly maintained as the ideal of Weberian bureaucracy. Violations of the neutrality of Aparatur Sipil Negara (ASN) in Indonesia remain a serious and recurring problem, especially in the lead-up to electoral political momentum. KASN data from 2020–2024 shows that the number of cases of violations of ASN neutrality tends to increase in election years, illustrating the weak internalization and implementation of Good Governance principles according to the World Bank (1992). Regarding accountability, many ASN are still involved in practical political activities that prevent them from being neutral. Transparency, oversight, and enforcement of sanctions are still not optimal because information on violations is not fully disclosed. Regarding the rule of law, handling of ASN violations is still weak, resulting in a lack of deterrent effect. Regarding participation, the public is affected by ASN partisanship, which has the potential to create political pressure that ultimately undermines the quality of democratic freedom.

Adil Alfarizi Nst; Imsar Imsar

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

This study investigates the differences in customer satisfaction levels toward the services of Bank Syariah Indonesia by employing a nonparametric statistical approach. Customer satisfaction is a critical benchmark in Islamic banking, as it not only reflects the quality of services but also the extent to which sharia compliance is embedded in financial practices. Given that satisfaction data are generally ordinal and may not fulfill the assumptions of normal distribution, nonparametric methods such as the Kruskal-Wallis and Mann-Whitney tests were selected as the primary analytical tools. This research adopts a qualitative library-based method by reviewing relevant literature, scientific articles, and previous empirical studies to construct a comprehensive understanding of customer satisfaction measurement within Islamic banking. The findings highlight that variations in satisfaction are influenced by multiple factors, including service speed, staff friendliness, accessibility of digital platforms, and clarity of sharia principles applied in daily operations. Results further suggest that demographic characteristics and service usage frequency significantly shape satisfaction differences across customer groups. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry. Theoretically, this study enriches the body of knowledge on the application of nonparametric statistics in Islamic banking research, while practically, it provides actionable insights for Bank Syariah Indonesia in formulating adaptive service strategies. These contributions are expected to assist the bank in strengthening customer loyalty, enhancing competitiveness, and sustaining growth in the dynamic modern banking industry.  

Muhammad Rohid; Ahmad Fauzi

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine one of the disciplines of Islamic law, namely the pricing mechanism from the perspective of Imam Al-Ghazali, in order to create a healthy market environment free from monopolistic practices and manipulation, and aligned with Sharia principles. This research employs a descriptive qualitative approach using a literature study method by reviewing various relevant books, classical texts, articles, and academic journals related to Islamic economics and Imam Al-Ghazali’s thought. The findings indicate that the concept of fair pricing is not solely dependent on the interaction between supply and demand, but must also consider moral and social dimensions, such as justice, honesty, and public welfare. Imam Al-Ghazali strongly emphasized that economic transactions should uphold ethical standards and social responsibility to prevent exploitation and inequality. He argued that pricing must reflect not only market dynamics but also the broader ethical framework rooted in Islamic values. Furthermore, the study explores the concept of economic equilibrium in relation to pricing mechanisms, where prices should ideally balance individual interests with communal welfare. The research also discusses the correlation between economic balance and price-setting policies, including the views of other classical and contemporary Islamic scholars. It is found that state intervention is permissible in certain conditions—particularly when market mechanisms fail to ensure fairness—thus justifying government roles in market supervision and price stabilization. One of the key concepts in Islamic economics is the notion of a just price (al-thaman al-‘adl), as emphasized by Imam Al-Ghazali.. This study concludes that understanding pricing from Al-Ghazali’s perspective offers valuable insights for building ethical and socially responsible economic systems aligned with Islamic teachings.

Dedi Mardianto; Idris Parakkasi; Cut Muthiadin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the role of halal certificates in increasing consumer confidence in food industry products in Indonesia. In a Muslim society and a global market that is increasingly aware of religious ethics and values, halal certificates are not only proof of halalness, but also serve as a signal of quality, safety and integrity of the producer. This research uses a qualitative approach through a literature study, by reviewing scientific articles, books, official reports, and relevant documents related to halal and consumer behavior. The results of the analysis show that halal certificates have three main roles: (1) as a credibility signal to reduce information asymmetry between producers and consumers; (2) as an instrument to reduce risk perceptions of ingredients, processes, and production ethics; and (3) as a brand communication medium that builds emotional attachment and social value. Consumers, especially millennials and Gen Z, demand halalness accompanied by transparency and education in the certification process. Halal certificates also strengthen product competitiveness in the global market, reflecting a religious lifestyle while being modern and sustainable. Therefore, industry players need to make halal certification a comprehensive brand strategy, while regulators such as BPJPH must continue to improve the transparency and effectiveness of the system.

Rian Novita

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Teachers are under increasing pressure to deliver personalized, standards-aligned instruction while managing time constraints and rising workloads. Traditional lesson planning often limits creativity and adaptability due to its complexity and repetitive demands. In response, Artificial Intelligence (AI) has emerged as a promising tool to support instructional planning. This study highlights how AI enhances teacher efficiency, simplifies administrative tasks, and supports differentiated, data-driven instruction. However, these benefits require thoughtful and responsible integration. AI adoption must include safeguards for data privacy, ensure algorithmic transparency so teachers understand the basis of system recommendations, and actively mitigate systemic bias that may disadvantage certain learner groups. Most importantly, teachers should remain actively involved in reviewing and adapting AI-generated content to preserve professional judgment and uphold pedagogical integrity.

Hendra Kurniawan; Ira Damayanti Hasibuan; Sallima Nur Alaina Rambe; Maulana Hakim; Rafli Pasha

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The era of the Industrial Revolution 4.0 and Society 5.0 brings significant changes in various aspects of life, including education. Islamic educational institutions, as vital entities in shaping the character and knowledge of younger generations, are required to undergo digital transformation to improve governance and management quality. Management Information Systems (MIS) serve as a primary tool that can integrate administrative processes, data management, and decision-making effectively, efficiently, and accountably. This study discusses the optimization of MIS in strengthening the governance of Islamic educational institutions, focusing on the challenges and opportunities faced in this era of advanced technology. The research method employed is qualitative descriptive, reviewing literature and previous studies concerning MIS and the management of Islamic educational institutions amidst digital technological dynamics. The findings indicate that optimizing MIS demands developing human resource capacities, improving technological infrastructure, and fostering an organizational culture adaptive to digital change. Although challenges such as infrastructure limitations, cultural resistance, and data security issues exist, opportunities arising from technologies like cloud computing and big data pave the way for more modern and competitive institutional management. Strengthening governance through MIS not only enhances efficiency but also supports accountability and transparency in line with Islamic values that emphasize honesty and responsibility. Thus, optimizing MIS is a key strategy to ensure Islamic educational institutions can adapt and thrive in the Industrial Revolution 4.0 and Society 5.0 era.

Nurul Hidayah; Hendestri Br Sembiring; Amelia Putri; Nurbaiti Nurbaiti

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of e-commerce in Indonesia makes good data management very important. If the data presented is inaccurate or irrelevant, this can make consumers feel dissatisfied, and even lose trust in the platform. This study aims to see the extent to which data quality affects consumer trust and satisfaction on e-commerce platforms. The method used in this research is a literature study, namely by collecting and reviewing various scientific sources such as journals, books, and articles that discuss e-commerce, data quality, and consumer behavior. This study does not use field data, but focuses on the discussion of relevant previous studies. The results of the study show that good data quality such as accurate, complete, and appropriate data for consumer needs can increase user trust and satisfaction. Therefore, e-commerce platforms need to pay attention to good and transparent data management in order to maintain long-term relationships with their customers.

Ahmad Wahyudi Zein; Dini Zahratun Husna; Assifa Khairiah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the strategies and effectiveness of the recovery of Micro, Small, and Medium Enterprises (MSMEs) in Medan City following the COVID-19 pandemic. By reviewing recent scholarly articles, it examines the roles of government policies, digital transformation, product diversification, and multi-stakeholder collaboration in supporting MSME sustainability. The review findings show that economic stimulus policies such as cash assistance, credit relaxation, and digital training significantly impact the resilience and growth of MSMEs. Moreover, MSMEs' adaptation to technology and the role of communities further strengthen local economic resilience. This study contributes to the literature on regional economic recovery and serves as a foundation for data-driven policy-making.

Siti Ma`wah Doifah; Andriyani Andriyani; Nurmalia Lusida

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Stunting is a failure to achieve physical development measured by weight for age. The limitation of stunting is height according to age based on Z-score equal to or less than -2SD (Standard Deviation) below the standard average. In 2005 - 2011 Indonesia ranked fifth with the highest prevalence of stunting. The purpose this study was to analyze the factors that influence the incidence of stunting in children aged 24-59 months. This study used a literature review method conducted by searching for relevant journals trough Google Scholar, Garuda, PubMed and DOAJ database. Inclusion criteria for reviewing the content of references in English and Indonesia publish in the last ten years. Research result from various literatures show that research finding from various sources indicate that the factor influencing stunting toddler aged 24-59 months include maternal knowledge, exclusive breastfeeding, and disease history.

Rizky Hairiana; Lia Amelia; Atiqah Amalya Azzahra; Ali Murthado Emzaed

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

Abalaka, J.N; Ajiteru,S.A.R; Sulaiman T.H

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study set out to investigate the connection between Nigerian deposit money banks' financial success and their dividend policies. This is accomplished by reviewing existing theoretical and empirical the signaling hypothesis served as the foundation for the study and the creation of literature. The Financial Statements and Annual Reports of 18 (18) Deposit Money Banks in Nigeria for the years 2015–2019 provided the data for this study, which used a longitudinal survey research approach. The arithmetic mean, standard deviation, minimum and maximum values, and the Auto-Regressive Distributed Lag (ARDL) regression technique were used to analyze the data produced for this study using both descriptive and inferential statistics. E-Views version 10 was used to calculate these. The study's conclusions showed that dividend policies had a mixed impact on the financial performance of Nigerian deposit money institutions. However, the dividend pay-out ratio significantly and negatively correlates with financial performance (return on equity), dividend yield has no discernible impact on the financial performance (ROE) of Nigerian deposit money institutions. The greatest African economy is that of Nigeria, which was rated as Determining the percentage of dividend payments that would improve financial performance in terms of return on equity requires management of deposit money banks to have a strong and sound dividend policy in place. They should also put in more effort to raise dividend yield and improve its influence on the financial performance (return on equity) of deposit money banks in Nigeria.

Heri Irawan; Meila Rizka Rahmawati; Berliana Aventina Kavita Ayudia Devani; Muhammad Nofan Zulfahmi

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

This study aims to analyze the implementation of child-friendly schools at the elementary school level, as a form of instilling effective communication between students and teachers. The method used in this study is a literature study by reviewing several scientific sources, journals, and articles. The implementation of child-friendly schools is a program that is aligned by the government in order to help with problems in the world of education so that a pleasant learning and teaching situation is created in the classroom. The results of the study show that implementing child-friendly schools can improve effective communication between teachers and students. This study shows the importance of implementing child-friendly schools as an effort to improve effective communication between teachers and students as a support for an exciting and enjoyable learning process.

Vida Indah Viratna; Merliana Saputri; Alya Sari Khanifah; Etik Yuliana; Herlina Manurung

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

Kevin Ramadhany Sukmana

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

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Dini Selasi; Muhammad Ahfas; Nunung Sinta Nuriyah

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

This study uses a Qualitative approach by comparing it with a descriptive method through secondary analysis by reviewing various literatures that are in accordance with the topic of discussion taken. This journal article was created with the aim of providing a deeper understanding of Generation Z's investment interests by explaining and presenting them comprehensively.This study reveals that Bibit has succeeded in capturing Generation Z's interest in investing in a simple way and in line with sharia values, without requiring large capital or in-depth financial knowledge. However, this study also highlights limitations, especially regarding the diversity of sharia products and the need for more in-depth training for beginners. The findings show that although Bibit plays an important role as a relevant sharia education and investment platform for Generation Z, there is still room for further development.

Dini Selasi; Amelia Nur’aeni; Vika Mariska Septiana

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

The capital market plays a significant role in modern economies by providing a platform for individuals and companies to raise funds and invest. This study explores the dynamics of capital market investments, focusing on managing risks and maximizing returns. The objective is to understand the types of risks involved in capital market investments and identify strategies for effective risk management. The research uses qualitative methods, reviewing literature and analyzing case studies of successful capital market investments. The findings suggest that diversification, hedging, and portfolio management are key strategies in minimizing risks, while long-term investments and active trading offer significant profit potential. The study concludes that a deep understanding of market conditions, coupled with risk management techniques, is essential for investors to achieve sustainable profits. The implications of this research highlight the importance of financial education in making informed investment decisions and the role of the capital market in economic growth.