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Mawaddah Mawaddah; Gustaf Naufan Febrianto

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

This research aims to analyze the influence of macroeconomics, capital and good corporate governance on the profitability of Islamic banks listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period, both partially and simultaneously. The approach used in this research is quantitative, with a population consisting of four sharia banks listed on the IDX, which were selected through a purposive sampling technique. The data source was obtained from the website www. idx. co. id, www. bps. go. id, and www. bi. go. id. Data analysis was carried out using multiple linear regression using SPSS version 25 software, with the significance level set at 0.05. Research findings show that overall, macroeconomics (X1), capital (X2), and GCG (X3) do not have a significant influence on bank profitability. Specifically, macroeconomics (X1) and GCG (X3) do not show a significant impact on profitability. On the other hand, the capital variable (X2) is proven to have a significant influence on profitability. For future research, it is recommended that the study period be expanded, considering that only one variable shows a significant effect. In addition, it is necessary to consider other factors that may also influence profitability beyond the variables analyzed in this study.

Fazan Akbar Ridhani; Agil Rismawan

Jurnal Ilmu Bahasa dan Pendidikan Guru Sekolah Dasar 2025 Asosiasi Periset Bahasa Sastra Indonesia

The original aim of this research was to find out and identify language errors in advertising content on general media, especially Tiktok. Tik Tok public media is a popular platform for marketing products, including beauty products.  The research results show that THE ORIGINOTE uses various language strategies to attract consumer attention and interest, such as the use of positive and emotional terms, slang and humor.  THE ORIGINOTE also creates a brand image of a product that is natural, safe and effective.  The author uses a qualitative research approach.  The data used in this research are posts containing product advertisements that have language errors in the caption.  The data source in this research is posts from the official account @theoriginote.  The data collection technique used is observation and documentation in the form of screen captures, while the analysis technique is qualitative narrative.  What will happen in this research are several language errors, among which the most frequently found are the use of foreign languages ​​(slang) together with Indonesian, punctuation errors, inappropriate use of capital letters, and the use of non-standard terms.

Nermelita Kaloko; Nurhapijah Sihombing; Syahrina Aisyah Lubis; Tukma Putri Romaito Tanjung

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

Education and health are two main pillars in human development that are closely related. Both contribute greatly to economic growth, improving the quality of life, labor productivity, and encouraging innovation. This study uses a qualitative method with literature studies from journals, books, and other references related to human capital, education, and economic growth. Education is seen as an essential social service, while health includes physical, mental, and social well-being. Human capital is a crucial component in supporting organizational success and economic development.  

M. Fatahuddin Al-Ansyar; St. Wardah Hanafie Das

International Journal of Religious Education and Philosophy 2025 International Forum of Researchers and Lecturers

This study discusses the material on the relationship between multicultural education and the democratic political system in Indonesia from the perspective of Islamic Religious Education. Multicultural education adheres to the principle of equality of rights and degrees in education, regardless of differences in ethnicity, race, religion and culture. Meanwhile, in the existing democratic political system in Indonesia, adhering to the Pancasila Democracy system which holds the principle of difference is the capital of unity, different but still one in the frame of freedom for each individual to choose the direction of democracy and politics, but does not cause division in one unit as a child of the nation. The results of this study show that there is a strong relationship between multicultural education and the democratic political system in Indonesia based on the perspective of Islamic Religious Education, the relationship is as follows: 1) Divine relationship, 2) Justice relationship, 3) Equal relationship of rights and degrees, and 4) Independence relationship.

Rara Mustika Ningrum

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This article discusses the phenomenon of prosumption and commodification in the context of online media platforms. By leveraging digital technology and the internet, online media not only transforms the patterns of information consumption but also involves audiences in the content production process. This phenomenon creates a new form of capitalism, known as prosumer capitalism, where the boundaries between producers and consumers become blurred. Online media exploits user-generated content without providing adequate compensation, turning it into a commodity that supports media operations. The commodification process involves content, audiences, and workers through various strategies, including clickbait, social media integration, and community-based marketing. This article highlights the social, economic, and exploitative impacts of these practices while emphasizing the potential for further transformation with the advancement of digital technology.

Abdul Aziz Al Kaharudin

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research was inspired by Bumdesa Podo Makmur, which is an initiative of the village government to improve the community's economy, including educating the public about BUMDes, planting and raising various types of livestock, and running trade and other businesses. There are still individuals who have not joined and taken advantage of BUMDes institutions even though business units are available. The qualitative research methodology used. Data collection methods include documentation, interviews, and observations. Data analysis methods include data reduction, data visualization, data validation, and conclusion drawn. The results of the research are 1) The efforts of the Podo Makmur Kandangan bumdesa in the livestock unit in Kandangan Village, namely improving the quality in the management structure and management of bumdes so that the performance of bumdes managers is getting better. Increasing collaboration with farmer organizations and strengthening social capital capacity, especially in terms of trust and networks to develop livestock business units, is very important in addition to strengthening the management structure of BUMDes. The next step is to try to increase farmers' trust in Bumdes by making the company more open, honest, and honest. 2) The contribution of the Podo Makmur Kandangan bumdesa through the livestock unit to improve the economy in Kandangan Village by carrying out its programs to improve the business units run, especially the livestock unit; helping the community through education, guidance and business improvement training provided by Budes every two months to ensure the proper running of business programs; Assists in organizing, managing, repairing, and supervising the enclosure. This helps goat farms breed and produce livestock products that can be used by many people.

Siti Rahma; Ahmad Zaki; Khairani Sakdiah

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the implementation of entrepreneurship education management in achieving independent students at MAN 2 Langkat. The research uses a qualitative method with a descriptive approach, employing data collection techniques of observation, interviews, and documentation. The findings show that the planning of entrepreneurship education at MAN 2 Langkat is designed with the aim of equipping students with practical skills and independence. This entrepreneurship program includes various practical activities such as Market Day and bazaar exhibitions, providing students with the opportunity to plan and manage their own businesses. The implementation of the program has proven effective in developing students' entrepreneurship skills, such as business planning, capital management, and product marketing. Evaluation of the entrepreneurship program shows positive impacts, with assessments focused not only on the final results but also on the processes students undergo, including initiative, responsibility, and teamwork. However, several aspects still require improvement, such as financial management and enhancing cooperation among students. Overall, this entrepreneurship program has successfully created independent students, ready to face the challenges of the business world.

Dimas Surya; Deni Dharmawansyah; Erwin Fitrah Jauhari; Khairina Tambunan

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

Article discusses the influence of education on economic growth in developing countries, with a special focus on Indonesia. Education is considered a key factor in improving the quality of human resources, which contributes to economic growth. The three main theories that explain this relationship are human capital theory, allocation theory, and class growth theory. Human capital theory suggests that higher education can increase productivity and wages, despite criticism regarding job quality. Allocation theory highlights the role of education in allocating individuals based on educational strata, while class growth theory highlights the impact of education on social inequality. In Indonesia, challenges faced in the education sector include inequality of access and poor infrastructure, especially in remote areas. Despite increasing education budgets, data shows that classroom infrastructure problems are still not fully resolved. This article emphasizes the importance of research and development to improve the quality of education, which in turn is expected to encourage economic growth and reduce social problems such as unemployment and crime. Successful examples from other countries, such as South Korea, show that a strong education system can contribute significantly to economic growth. The method used in this research is a literature review, which collects and analyzes various studies related to the influence of education on economic growth. The literature sources used include books, academic journals, and research reports, which allows the authors to gain a broader picture of trends, findings, and research gaps in this topic.

Fadhil Musyafa; Ahlamul Jaris Gea; Irvan Maulana; Muhammad Hafiz; Mutiah Khaira Sihotang

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

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.

Kamila Maraya Harish; Cupian Cupian

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

This study aims to analyze the impact of the Muslim boycott call after the issuance of Fatwa MUI No. 83 on the stock returns of Israel-affiliated companies listed on the Indonesia Stock Exchange. The stocks selected for the study include UNVR, FAST, MAPI, MAPA, MAPB, and PZZA. The results of this study indicate that there is no significant difference in the stock returns of companies affiliated with Israel after the issuance of Fatwa MUI No. 83 on November 8, 2023. This finding indicates a delay in the market response to public information related to the boycott call, which is characteristic of markets with lower efficiency levels. This research is expected to provide insights for the public and investors regarding the dynamics of the capital market in Indonesia in responding to a social event. In addition, the results of this study can also be taken into consideration for market authorities and related institutions in evaluating policies aimed at improving capital market efficiency in Indonesia.

Rohadatul Aisy Alsen; Isti Fadah; Sumani Sumani

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The capital market becomes a place for investors to invest capital and share company for to obtain flow of funds as additional business capital. Capital market conditions are influenced by factors macro that are social, economic, and political. Political factors are very influential in trading stocks in 2024​​ that is election general (election). Research objectives This is for know whether There is difference before and after announcement results presidential election 2024 to the capital market sector energy, technology, infrastructure. Research This use approach event study and is study quantitative. Taking samples in research This use purposive sampling. The data used consists of on ten-day price closing stocks and trading volume share sector energy, infrastructure, and technology listed on the Indonesia Stock Exchange. The data analysis method used in study is a t-test difference analysis model. The results of the study This show No existence difference abnormal returns and trading volume activity before and after announcement results election president 2024 in the sector energy, technology, and infrastructure.

Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung

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

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.

Sukma Reka Elia

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The problem PAM JAYA is the distribution of clean water. This research was conducted to find out how PAM JAYA implements its policies stated in the Special Capital Region of Jakarta Regional Regulation Number 4 of 2021 concerning Changes in the Legal Form of Regional Drinking Water Companies. The research method used is qualitative method. The focus of this research based on the Policy Implementation model proposed by Van Metern Van Horn. The results of research on Standard and Policy Target indicators show that the implementation of PAM Jaya management has been implemented, but the implementation is not optimal. In the Resource indicator, the availability of Human Resources and Financial Resources is adequate. Indicators of the Characteristics of the Implementing Organization, the division of authority and evaluation are quite optimal. In the Implementer's Attitude indicator, the implementers have understood and accepted the policy, but their attitude is still not optimal in responding to complaints. The Inter-Organizational Communication Indicator is considered to be quite optimal because PAM Jaya has optimized communication with relevant stakeholders and the community. Social, Economic and Environmental Condition Indicators are supportive, the rates set by PAM JAYA have been adjusted to the economic level of the community.

Endang Ranitawati

Journal of Management and Social Sciences 2025 CV. Aksara Global Akademia

The purpose of this study is to empirically prove that cash holding can be influenced by the profitability of net working capital cash conversion cycle firm size and leverage either directly or indirectly mediated by tax availability in basic and chemical industrial manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The measurement of the intervening tax avoidance variable uses the cash effective tax rate application, with purposive sampling in this study. Based on the existing criteria, a sample of 31 manufacturing companies in the basic and chemical industry sectors were obtained that were "listed" on the IDX for the period 2018-2021. and Firm Size significantly affect Cash Holding without being mediated by Tax Avoidance while Leverage can significantly affect Cash Holding mediated by Tax Avoidance for manufacturing companies in the basic and chemical industry sectors listed on the IDX for the period 2018 – 2021.  

Della Widyasari; Hwihanus Hwihanus

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

Firm value is an overall measure of the economic value of a company that includes asset value, profit-making ability, and future growth potential. This study aims to analyze the effect of capital structure, ownership structure, and company characteristics on firm value with financial performance and earnings management as intervening variables in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is a quantitative method with a secondary data analysis approach obtained from the company's financial statements and annual reports. The results showed that capital structure has a significant negative effect on earnings management and financial performance, but not significant on firm value. Ownership structure is not significant to all variables. Firm characteristics have a significant positive effect on earnings management and firm value. Earnings management has a significant positive effect on firm value, while financial performance has a positive but insignificant relationship. These findings provide practical implications for company management in designing optimal financial strategies to improve company performance and value, as well as for investors in making investment decisions based on relevant financial indicators.

Lisdayani Lisdayani; Fitria Mandaraira; Tio Devilishanti; Mardaleta Mardaleta; Afni Abdul Manan

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the effect of Debt to Equity Ratio and Debt to Asset Ratio on Return on Equity in insurance sector companies listed on the Indonesia Stock Exchange for the 2018-2023 period. This research uses quantitative descriptive analysis methods. The research sample was obtained from the annual financial reports of 15 insurance companies selected using purposive sampling techniques, resulting in 90 observations. The research results show that partially, the Debt to Equity Ratio has a significant positive effect on Return on Equity, while the Debt to Asset Ratio also has a significant effect on Return on Equity. The results of simultaneous hypothesis testing show that the Debt to Equity Ratio and Debt to Asset Ratio have a significant positive influence on Return on Equity in insurance companies on the Indonesia Stock Exchange. A high Debt to Equity Ratio can increase profits if managed well, even though it carries financial risks. on the other hand, a Debt to Asset Ratio that is too high can suppress Return on Equity, especially in unstable economic conditions. This research provides insight into managing capital structure optimally to maximize Return on Equity by considering the balance between Debt to Equity Ratio and Debt to Asset Ratio. Apart from that, the research results can help the Financial Services Authority (OJK) in formulating policies that support the financial stability of insurance companies in Indonesia.

Harianti Harianti; Aisyah Syahrir; Muhammad Arya Maulana; Nurhikma Nurhikma; Kasma Kasma

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2025 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.

Najwa Adhwa Ramadhani; Zahra Hanifah Salma; Fandan Prima Jaya Zai; Ridwan Ridwan

Public Service And Governance Journal 2025 Universitas 17 Agustus 1945 Semarang

The policy of developing Nusantara Capital City was made by the government to reduce inequality between islands in Indonesia. East Kalimantan, which has tropical rainforests, was chosen as the destination for the development of Nusantara Capital City. The selection of East Kalimantan as the main development destination certainly has an impact on the environmental ecosystem in the forest area in the development area of Nusantara Capital City. This research analyzes the impact and government efforts in dealing with environmental ecosystem problems in the development area of Ibu Kota Nusantara. The method used in this research is descriptive qualitative research method which is expected to help in the process of problem identification. This research sees that the development of Nusantara Capital City can have the potential for deforestation, environmental damage, water pollution to degradation of soil quality. The government provides efforts by issuing Law Number 3 of 2022 concerning the development of the Nusantara Capital City which focuses on environmental protection and management by using the Forest City concept, reforesting and restoring ecosystems and conducting Environmental Impact Analysis (AMDAL) to realize the development of the Nusantara Capital City with environmental ecosystem sustainability.

Dina Fakhira; Adinda Khairunisa Ahmadi; Nabila Intan Safira; Muhammad Gifari Sitorus; Pani Akhiruddin Siregar

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The main goal of this research is to examine how interest in investing in the Sharia market is influenced by Islamic financial knowledge. A thorough grasp of financial concepts that adhere to Islamic law, such as riba, zakat, and the idea of fairness in financial transactions, is necessary for Islamic financial literacy. Islamic financial literacy may have a significant role in investing choices, as shown by the rising knowledge of halal and Sharia-compliant assets. 200 respondents—both current and potential investors in the Sharia capital market—were given questionnaires as part of this study's quantitative methodology. Higher interest in investing in Sharia capital market products like sukuk and Sharia mutual funds is positively correlated with higher levels of Islamic financial literacy, according to the study's findings. These results underline the need of more comprehensive Islamic financial education initiatives to raise public awareness and aid in the growth of Indonesia's Sharia capital market. In order to stimulate investment interest, it is also determined that improvements in Sharia investment products and supporting regulations are essential. Thus, this research comes to the conclusion that promoting a more inclusive Islamic economy and developing the Sharia capital market may both be greatly aided by increasing Islamic financial literacy. This study shows that interest in investing in the Sharia capital market is strongly influenced by Islamic financial knowledge. Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds are more likely to be chosen by investors who have a firm grasp of Islamic financial concepts like riba (usury), zakat (almsgiving), and profit-sharing. The research emphasizes the value of thorough financial education initiatives and easily available information in raising public awareness of Islamic finance. It is anticipated that these initiatives would boost more inclusive and sustainable economic development in Indonesia and raise participation in the Sharia capital market.

Nazwa Akhaza Hani; Nikita Adelia Syafitri; Raihana Azzahra

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

In an increasingly competitive era of globalization, the role of human capital has become the main focus of economic development in various countries, including Indonesia. Through descriptive qualitative analysis of various existing literature, this study is expected to provide a deeper understanding of the dynamics of the relationship between human capital and economic growth in Indonesia. The research shows that investment in education and health can drive economic growth, with high human capital going straight to the level of economic growth in Indonesia. Countries that align human capital development with labor market needs tend to benefit more.