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Rahmah Rahmah; Kasful Anwar US; Sya'roni Sya'roni

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

This study discusses the capitalization of education and its impact on Islamic education, with a discussion of what is the definition of capitalization of education, Islam's view of capitalization of education, and the impact of capitalization of education on Islamic education. Education is an effort to educate humans to become a complete human being. Education is a forum to provide assistance to students to become more mature. Islamic education is a conscious guidance or leader by educators towards the physical and spiritual development of students towards the formation of their main personality (insan kamil).  Capitalism in education means the capitalization of education, which is the process of capitalizing on education. Where the principles of the market economy, such as competition, profitability, and privatization, have a significant effect on the education system. In this context, education is seen as a market where a commercial approach is applied to manage, finance, and provide educational services.

Binti Azizatun Nafi’ah; Reydiva Novia Hermawan

Manfaat : Jurnal Pengabdian Pada Masyarakat Indonesia 2024 Asosiasi Riset Ilmu Tanaman Dan Hewan Indonesia

Quality education is one of the points in sustainable development or Sustainable Development Goals (SDG's). Good quality education must be applied to all areas, especially in villages, because it is the capital for carrying out development. However, in Musir Kidul Village, the quality of education is relatively low. So strategic efforts or steps are needed to improve the quality of education in Musir Kidul Village which is realized by providing education through outreach and teaching activities. The aim of implementing the activity is to improve the quality of education in Musir Kidul Village and create a generation that cares about the environment, the main of which is waste management. The partner invited to work together is TK Dharma Wanita 2. The method used is qualitative with data collection techniques using observation and study literature. Observations were carried out to determine the conditions and problems in the education sector in Musir Kidul Village which were carried out at Dharma Wanita Kindergarten 2. Next, a literature study was carried out using available documents such as journals, internet sites, etc. so that appropriate efforts could be determined to overcome them. problems. The results of the implementation of activities show that students who are young children have a great curiosity about zero waste and the knowledge and abilities they have are increasing. It is hoped that socialization activities will be carried out continuously with various materials for character building and the number of teaching staff at Dharma Kindergarten Female 2 can be added.

Agus Wahyudi; Gresceilla Septiarini Anwar; Octavia Nuril Kamila; Danisa Rada Silviana

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

The creative industry sector has become one of the important contributors to national economic growth in many countries. This research aims to explore development strategies for the creative industry sector in Indonesia in order to encourage national economic growth. Using qualitative methods of literature study, this research analyzes various secondary data sources, including government reports, scientific journals, and publications related to the creative industry. The research findings reveal the great potential that Indonesia has in the creative industry sector, such as rich culture and diversity of creative resources. However, there are challenges that must be faced, such as the lack of supporting infrastructure, access to capital, and protection of intellectual property rights. This research proposes a development strategy that includes identification of leading subsectors, increasing competitiveness and innovation, as well as targeted government policies and support. By implementing this strategy, Indonesia can take advantage of the creative industries sector as a driver of sustainable economic growth and increase competitiveness in the global market.

Salma Julia Imbarsyah; Salsa Silva Zahra; Riska Nabilah; Mulkan Habibi

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Dhuafa families are a group of families or communities with weaknesses in the economic sector so they must be helped. This group struggles hard every day against the poverty that plagues their lives and suffers increasingly severe economic impacts due to the high prices of basic commodities to meet their basic needs. Based on the analysis result, Ms. Citra, a resident of Sawangan Depok, is one of the poor groups who must be given attention and assistance. This service activity in the form of empowerment aims to improve the skills of poor families so that they can take better advantage of business opportunities through Takoyaki Business Development. By improving these skills, it is hoped that they can improve their economy by the problems they face and provide the support needed so that poor families can be financially independent and run businesses sustainably. This service method is carried out in several stages, starting with observing the condition of poor families, planning a program for empowering poor families, conducting a fundraising program, providing business capital assistance, and coaching poor families. This community service program show that empowerment activities help the poor family of Mrs. Citra, a resident of Sawangan Depok. Through the development of the Takoyaki business, this poor family seeks to improve the economy of Mrs. Citra's family.

Viki Savira Nasyarin; Nurholis Nurholis

Jurnal Ilmuan Bahasa dan Sastra Inggris 2024 Asosiasi Periset Bahasa Sastra Indonesia

This article tries to analyze the class or social conflict reflected through one of the short story titles, especially the one entitled Aku Ingin Pulang from the short story collection Lukisan Untuk Papa by Nanan Ginanjar. Through descriptive qualitative analysis by critically reading literary works which will then be identified. The depiction contained in the literary work is not only a narrative plot, but also a reflection of the social, cultural and political conditions prevailing in Indonesian society through a series of words that the author tries to describe through his writing. There are sixteen short story titles contained in this short story collection book which of course contains various types of social life including conflicts that generally occur in the surrounding community such as conflicts between families, economic conflicts, and cross-generational conflicts. However, this discussion only focuses on the short story entitled “Aku Ingin Pulang”. The results of the study: (1) Ari as the main character who misses his life in the village. (2) Ari's father's efforts to improve the family's economy by betting his fate in the capital have reached a deadlock. (3) The existence of several lower middle class families living under the flyover is a real picture that occurs around the village.  

Ranti Astari Rahayu; Irfan Ferdiansyah; Rika Dinda Lestar; Priskila Priskila; Asthevania Dhara Monika +1 more

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

The research carried out has the aim of understanding regional development based on regional superior capabilities through regional economic management in Semarang City. Urban development always involves increasing the built-up area. On the other hand, the increase in population and commercial activities as well as limited urban areas have made efficient use of land a necessity that cannot be ignored. A set of urban development efforts such as residential areas, in regional development there are industrial and highway networks, drinking water networks and public buildings, green areas & facilities. The city of Semarang, as the economic center and capital of Central Java, provides regional development opportunities beyond other cities in Central Asia by implementing specific development strategies based on its regional potential. Data was collected through library surveys without requiring a field survey, but with data from books and periodicals. Based on research findings, Semarang has the potential to experience population growth, increasingly advanced science and technology, as well as economic development due to its maritime, tourism, trade, social, economic and cultural wealth.

M. Alimuddin; Susi Sarumpaet

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

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.

Muhammad Imaduddin Zikky; Iwan Erar Joesoef; Suherman Suherman

International Journal of Sociology and Law 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Based on The 1945 Constitution of the Republic of Indonesia (UUD 1945), especially in the Preamble to the Fourth Paragraph , the State of Indonesia has objective national For advance well-being general and enlightening life nation . This matter become base law for development national focus on improvement​ quality source Power human resources (HR) as the main capital .Education and skills is two element important in creating quality human resources . Article 26 paragraph (2) of the 1945 Constitution confirms that every citizens have the right on education . Article 31 paragraph (3) also states that government responsible answer on maintenance education . This matter show internal state commitment provide access broad and equitable education​ for all over people of Indonesia. 

Camilus Isidorus; Suprantiningrum Suprantiningrum; Amsar Amsar; Sri Haryanti; Joko Riyanto +2 more

Jurnal Inovasi Sosial dan Pengabdian 2024 Lembaga Pengembangan Kinerja Dosen

Micro, small and medium enterprises (MSMEs) are one of the drivers of the economy and help Indonesia's national economic growth. It has a very important role for national and regional economic growth. However, there are still obstacles or problems faced by MSME players, in particular the limitations of preparing simple bookkeeping. This can make MSME players more creative and innovative. One thing MSME players can do is by carrying out simple accounting records. The aim of this service activity is that MSMEs can improve their understanding and accounting skills, improve the quality of financial records, make MSMEs independent and sustainable and increase access to capital. The method of this service is by providing education on simple accounting records. The service activities ran smoothly and the community was very enthusiastic about participating in the activities until the end. This activity can help improve Human Resources and contribute to local economic growth.

Teguh H.S; Naufal G.R; Nani Hartati

Jurnal Pengabdian dan Pembangunan Lokal 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze marketing strategies and factors that influence the success of SMEs in the martabak business in the Sukatani area, Bekasi Regency, which coincides in Sukadarma Village, Kampung Serengseng Jaya. MSMEs play an important role in the local economy, but often face challenges in competing with larger businesses. To identify effective strategies, we conducted a qualitative study using in-depth interviews with Martabak MSME owners and used SWOT analysis to identify strengths, weaknesses, opportunities and threats faced. The research results show that the use of social media as a marketing tool, product innovation and service quality are the main factors that contribute to the success of martabak MSMEs. Additionally, partnerships with local suppliers and a deep understanding of consumer preferences have also proven important. The challenges faced include intense competition, fluctuations in raw material prices, and limited capital. Thus, this research provides insight into the best practices that can be implemented by martabak MSMEs to increase the competitiveness and sustainability of their businesses. The proposed strategic recommendations include increasing digital skills, product diversification, and developing customer loyalty programs

M.Masrukhan; Setya Pramono

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

Empowerment is basically a process that is run with the full awareness and preparation of the parties to increase the capacity and capability of the community in developing and helping themselves to the good state. Target awareness here is a small business, because most of them can not empower their business due to the difficulty of obtaining additional capital. BMT Maunah Tegal is one of the institutions supporting economic activity is shown to support the community and small businesses by presenting a variety of financing, one of which is murabahah. The purpose of this study was to describe the Murabaha financing and small business pemberdyaan performed at Baitul Mall wa Tamwil Maunah Tegal and determine the effect of Murabaha financing to small business empowerment.  The method used in this study is a quantitative method, technique of data collection through questionnaires addressed to the respondent customers Baitul Mall wa Tamwil Maunah Tegal, and to study the documentation. Samples from the Baitul Mall Customer wa Tamwil Maunah Tegal by 69 respondents.  Based on the survey results revealed that with df = ttable n-2, 69-2 = 67 finished ttable test of df 67 is 67 = 2292. T say if the significant value of t <t table so that H0 is rejected and H1 is accepted, whereas if t count> t table then H1 is accepted and H0 is rejected, so it can be concluded that the value of t (4364) and ttable of attachment (2292) then t count> t table so that H1 is accepted and H0 is rejected, thus meaning that the granting murabaha financing has significant influence to empower small businesses.

Inngamul Wafi

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

Bank Syariah Mandiri is a sharia commercial bank that has implemented CAMEL analysis as a benchmark for health. So this research aims to see whether there is an influence of the camel method on the health level of Bank Syarah Mandiri for the 2015-2017 period. This research uses a combination research method with quantitative analysis using multiple linear regression analysis techniques to predict changes in a variable caused by other variables. The sample used is the quarterly financial ratios of Bank Syariah Mandiri for the 2015-2017 period. The results of this research indicate that hypothesis 1 obtained a CAR ratio, namely tcount as big as 4,729 > 2,776, meaning Capital has a positive effect on the bank's health level. Hypothesis 2 obtained KAP ratio obtained tcount -0.251 < 2.776 and PPAP obtains tcount 0.309 < 2.776, meaning Asset Quality has no positive or negative effect on the bank's health level. Hypothesis 3 shows that the NPM value obtained a significant value of 0.380 > 0.05 and tcount 0.987 < 2.776, meaning that management has no positive or negative influence on the bank's health level. Hypothesis 4 shows that the ROA ratio obtains a significant value of 0.003 < 0.05 and tcount 3,300 > 2.776 and the BOPO ratio has a significant value of 0.014 < 0.05 and tcount  2.908 > 2.776, meaning Earning has a positive effect on the bank's health level. Hypothesis 5 shows that FDR has a significant value of 0.004 < 0.05 and tcount -3.611 > -2.776, meaning, Likuidity has a negative effect on the bank's health level.

Dimas Dwi Amrico Py; Arsa Arsa; Nurlia Fusfita

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

Investing in the Shariah capital market is not only a potential business choice but also an embodiment of the recommended practice of muamalah in Islam, where wealth is used productively to bring benefits to oneself and others. This study found that financial literacy has a significant influence on students' investment interest, with a significance value of 0.000. Financial literacy plays a crucial role in shaping wise financial behavior, where a deeper understanding of finance and investment can help individuals manage their finances better. Additionally, Shariah investment gallery activities also have a significant influence on students' investment interest, with a significance value of 0.012. These activities provide students with a deeper understanding of the mechanisms and principles of the Shariah capital market, thereby increasing their interest in investing. Managing pocket money is also a significant factor in determining students' investment interest, with a significance value of 0.003. Wise management of pocket money allows some students to use part of those funds for investment, subsequently increasing their interest in the Shariah capital market. Simultaneously, the research results show that financial literacy, Shariah investment gallery activities, and pocket money management have a significant influence on students' investment interest, with a significance value for the F-test of 0.000.    

Andi Diah Kuswanto; Azumardi Nabil Fadhila; Paulus Tri Setiawan; Muhammad Kevin Setiawan; Dody Renal Syahputra

Repeater : Publikasi Teknik Informatika dan Jaringan 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Unemployment is a persistent problem in the labor market, thus hampering economic development and national prosperity. Indonesia, including its capital Jakarta, continues to face significant levels of unemployment compared to neighboring countries. This research focuses on analyzing the structure of unemployment in Jakarta using K-Means Clustering to categorize unemployment data based on age groups (2020-2022) sourced from the Central Statistics Agency. Analysis carried out via RapidMiner revealed three clusters:-Cluster 0: Age 30-60 years and above, Cluster 1: Age 20-24 years, Cluster 2: Age 15-19 and 25-29 years. The findings show that the 20-24 year age group has the highest unemployment rate (399,167 people), while the 30-60 year and above age group shows the lowest unemployment rate (75,560 people). This clustering approach provides insight into the distribution of unemployment by different age demographics in Jakarta, highlighting areas where targeted interventions may be needed to effectively address this socio-economic challenge

Rahmawati, Sisca Dian; Lamidi; Zakiyah, Nadiya Fikriyatus; Murningsih, Setia; Putra, Febrianur Ibnu Fitroh Sukono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Given the importance of working capital in firm dynamics, the main objective of this research is to highlight the main gaps and insights in the working capital literature and suggest future research, as well as to know the development trend of working capital management research published by leading journals. For this reason, a bibliometric analysis was carried out using bibliographic information from Scopus for the topic "working capital management." The method used in this quantitative research uses Bibliometric analysis. A quantitative analytic approach was used to analyze published studies from 1992 to 2022. The mapping software used was VOS Viewer and biblioshiny R to analyze the data obtained and visualize research trend data. The results of the analysis show that the development of articles with the theme of Working Capital Management continues to increase from year to year, although not constant and essential. The most published authors of articles on Working Capital Management are Karri, T. and Michalski, G. The United Kingdom is the country most cited. 2019 was the year with the highest number of publications on Working Capital Management. The International Journal of Recent Technology and Engineering is the highest source that occurs in 2019. Business, Management and Accounting are the most mentioned trending topics with a total of 38%.

Rizki Amalia Putri; Roni Faslah; Muhammad Ikhwan

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Work-life balance is a condition where an individual is able to maintain a balance between the world of work and personal life in a sustainable manner. This balance is something that is expected by every employee, including non-managerial employees of the HCGA division of PT XYZ. The main objective of this study is to determine the achievement of employee work-life balance as reviewed from three aspects, namely time balance, involvement balance, and satisfaction balance. In addition, this study also identifies factors that support and inhibit the achievement of work-life balance in employees. This study uses a qualitative descriptive approach, namely by describing and analyzing the problems that arise. Qualitative research is based on primary data and secondary data. Primary data in this study were obtained by conducting observations, interviews, and documentation, while secondary data were obtained through books, previous research, and articles related to the research. The results of the study indicate that not all employees are able to achieve optimal work-life balance. Some employees, especially those from the recruitment and general affairs departments, feel that they have a good work-life balance thanks to work flexibility and the ability to manage time. However, employees from the people development and administration departments of HCGA actually experience difficulties due to excessive workload, additional tasks outside of their job descriptions, and lack of team management from superiors. The support of coworkers who help each other and create a supportive work environment is one of the main supporting factors in achieving work-life balance. On the other hand, work pressure outside of working hours and ineffective communication are obstacles that are often faced. This study only uses one variable so that it cannot fully describe the relationship with other aspects such as work stress or job satisfaction. Therefore, further research is recommended to explore more variables in order to provide a more comprehensive understanding of work-life balance in the work environment.  

Muhammad Bahrudin; Saiful Islam; Dien Noviany Rahmatika

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

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.

Elinda Widayu; Lintang Venusita

Intellektika : Jurnal Ilmiah Mahasiswa 2024 STIKes Ibnu Sina Ajibarang

This research aims to determine the effect of accounting conservatism and capital intensity on tax avoidance which is moderated by an independent board of commissioners. The research sample is a manufacturing company that is listed consistently on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used in this research is a quantitative method with sampling using a purposive sampling technique, data testing using SPSS 25 software which is analyzed using multiple regression tests and MRA tests. The results of the research conducted show that accounting conservatism has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance and the independent board of commissioners is unable to moderate it, namely strengthening or weakening the relationship between accounting conservatism and capital intensity on tax avoidance.    

Ericke Fridatien

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).    

Yuanitasari, Annastasia Anisah; Sri Nawatmi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Stock market can be fluctuate and uncontrolled depends on many internal and external factors.  The fluctuation itself can bring impact to capital market entities and the economy. This study focused for investigate the effects of inflation, interest rate, and domestic exchange rate on INFOBANK15 price stock during the 2018 – 2022 periods. This study collects data from Indonesia Stock Exchange which can be downloaded from idx.co.id. A quantitative approach to analyze the data and using SPSS as the tools. The result indicate that inflation has no effect to price stock, interest rate and exchange rates gives negative effect to stock prices.