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37,136 articles from 395 journals · 1,447 citations tracked

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Analytics

Windasari Rachmawati; Abdul Karim; Moeljono Moeljono

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research seeks to investigate the post-usage continuation behavior of customers in the green finance sector, utilizing the Extended Social Help (SST) theory as its theoretical framework. The data utilized in this research consists of a questionnaire administered to respondents who are customers of Islamic banks owning to Generation Z. The research outcomes obtained through the application of the Partial Least Squares (PLS) technique indicate that Environmental Consciousness, when mediated by customer satisfaction, does have a negative influence on the continuity of green finance behavior. Similarly, the outcomes align with those of Green Bank Marketing Initiatives (GBMI), which, when mediated by customer satisfaction, also exhibit a negative influence on green finance continuity behavior. Conversely, the Conciliation of customer satisfaction in the object of psychological reactance and its influence on green finance continuity behavior yields a good influence.

Fatma Intan Pamestri; Fitri Laela Wijayati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

Sophia Kartika Nasution; Paradisa Sukma

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the influence of the size and rotation of the Sharia Supervisory Board (SSB) on the Maqashid Sharia Performance (MSP) in Islamic banks in 12 member countries of the Organization of Islamic Cooperation (OIC) in Asia. Using data from 49 Islamic banks during the 2021-2023 period accessed through annual reports, the analysis was carried out using a Random Effect Model (REM). Independent variables include SSB size, which is measured by the number of members, and SSB rotation, which is assessed based on member turnover in a year. MSP is measured using the Maqashid Sharia Index with the Abu Zahrah approach involving the dimensions of education, community welfare, and public interest. The results showed that the size and rotation of SSB did not have a significant influence on MSP. These findings indicate weaknesses in Islamic banking governance in OIC member countries, including a suboptimal SSB recruitment system and a lack of effective supervision from high-level Islamic authorities. In addition, the contribution of independent variables to MSP performance is considered low, so it is concluded that other factors, such as SSB experience, sharia internal control system, and regulatory policies, can have a more significant influence.

Aisyah Zahra Apriladianti; Chabib Musthofa

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Desa Burno in Lumajang has experienced a significant surge in cardamom cultivation in line with evolving agricultural trends. While initially boosting farmers' incomes, this production explosion has led to a drastic decline in cardamom prices in the market. This phenomenon is exacerbated by the dominance of middlemen who control pricing and marketing, making it difficult for farmers to obtain fair prices. This article explores the dynamics of the cardamom market in Desa Burno, including the impact of mass planting trends on prices and the limitations faced by farmers due to middlemen influence. Through qualitative analysis, market data, and structured interviews, this research uncovers the challenges faced by cardamom farmers and provides recommendations for fairer marketing strategies. Additionally, the FOMO (Fear of Missing Out) behavior among farmers has contributed to the increased cultivation of cardamom, further worsening the market situation. This study aims to provide deeper insights into the relationship between cardamom agriculture, middlemen dominance, and FOMO behavior, while offering solutions to enhance the welfare of farmers in Desa Burno.

Shinta Liana Fitri; Puti Andiny; Yani Rizal; Safuridar Safuridar

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

Economic growth in Aceh Province is an important issue that shows regional development through the increase in goods and services produced. Based on data from the Central Statistics Agency (BPS), Aceh's economic growth only reached an average of 3.88% in 2018, far below the national average of 5.01%, which reflects challenges in resource utilization. Inflation in Aceh has experienced significant fluctuations between 1.53% and 8.09% from 2019 to 2023, which has the potential to hinder economic growth. Government expenditure also plays a crucial role in driving growth, where during the 2019-2023 period, the average development budget reached Rp 12.96 trillion, but the budget realization was only around Rp 12.29 trillion. This shows that despite large expenditures, the impact on economic growth has not been significant. In the theory of economic growth, there are various views on the factors that affect growth. Classical theory emphasizes the role of capital, labor, and technology, while Schumpeter's theory highlights innovation as the main key to growth. Inflation can serve as a barrier or driver, depending on economic conditions, while government spending is expected to stimulate economic growth through an increase in aggregate demand. This study uses inferential statistics to analyze the influence of inflation and government spending on Aceh's economic growth during the 2015-2023 period. The results of the analysis show that government spending has a positive and significant influence on economic growth, while inflation does not show a significant influence.

Permatasari, Rizky Puput; Sari, Shinta Permata

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.

Angelicia; Syarbini Ikhsan; Umiaty Hamzani; Gita Desyana; Djunita Permata Indah

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.

Muhammad Fadhel Alfayed; Puti Andiny; Yani Rizal; Safuridar Safuridar

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

This study aims to analyze the effect of capital expenditure and Human Development Index (HDI) on economic growth in Indonesia. Using time series data from 2011 to 2023 sourced from Indonesia's Central Bureau of Statistics (BPS), this study applies the multiple linear regression method using the Eviews 10 program. The results show that capital expenditure has a positive and significant influence on economic growth, while HDI has a positive but insignificant influence. Simultaneously, these two variables contribute significantly to economic growth with an R-squared value of 60.14%. This study emphasizes the importance of efficient capital expenditure management and efforts to improve the quality of human resources to support inclusive and sustainable economic growth.

Afifah Winda Ramadhani; Muhammad Imran Hanafi; Mulawarman Mulawarman; Dea Rizky Amalia

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This paper discusses the role of Indonesia's maritime diplomacy in realizing its vision as the Global Maritime Fulcrum (Poros Maritim Dunia - PMD). Indonesia’s maritime diplomacy focuses on strengthening maritime security, enhancing maritime infrastructure connectivity, sustainable marine resource management, and promoting maritime culture. Through active participation in international forums such as IORA and cooperation with G20 countries, Indonesia aims to strengthen its strategic position as a global maritime trade hub. This study highlights how maritime diplomacy supports the achievement of the five pillars of PMD, solidifying Indonesia's role in the Indo-Pacific region and enhancing the country's global influence.

Rangga Abednego Simaremare; Tickos Elia Siahaan

Sukacita : Jurnal Pendidikan Iman Kristen 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research examines Judges 2:1-5 through a historically critical lens to explain their theological implications and relevance to contemporary audiences. The Book of Judges summarizes a pivotal period in Israel's historical narrative as they sought to defend their faith in the face of foreign cultural influences. This passage describes the warning of the Archangel of God to Israel for their failure to expel the Canaanites from the Promised Land, which had a detrimental effect on their religious and social dynamics. This analysis investigates historical context, literary composition, and symbolic elements, while also emphasizing central themes such as obedience to divine command, the impact of transgression, and the need for repentance. Using qualitative methodologies, including literary analysis and exegetical scrutiny, this study shows that loyalty to God is a prerequisite for receiving His help, while disobedience entails oppression and harmful influence. The continued relevance of this text serves as a poignant reminder of the necessity of upholding unwavering devotion to God in the midst of life's vicissitudes.

Lutfiona Riandhani; Puti Andiny; Yani Rizal; Safuridar Safuridar

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

This research aims to analyze the influence of regional taxes and regional levies on economic growth in Aceh Province. The research method used is a quantitative approach using secondary data from the Central Statistics Agency (BPS) and the Directorate General of Taxes (DJP) for the period 2009–2023. Data analysis was carried out using multiple linear regression with the help of statistical software. The research results show that regional taxes. The test results show that regional taxes have a t;statistic value of 1.186951 with a probability significance test of 0.2582 where >0.05 means that regional taxes do not have a significant influence on economic growth.do not have a significant influence. significant to economic growth. On the other hand, regional levies show that regional levies have a t;statistic value of -2.988378 with a probability significance test of 0.0113 where >0.05 means that regional levies have a partially significant negative influence on economic growth. This research provides important implications for policy makers in Aceh Province in increasing the effectiveness of managing regional taxes and regional levies to encourage sustainable economic growth.

Junita Friska; Diana Agatha Nainggolan; Ira Syafitri Siregar; Ismaina Hamda Siregar; Sri Dina Br Purba +1 more

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

Marriage is an institution that binds two individuals in a relationship officially recognized religion, law and customs. This becomes the foundation important in building a happy family life and sustainable. However, early marriage, especially under the age of 20, poses serious challenges. Teenagers often marry too young not ready to handle the responsibilities of marriage and the risks of experiencing health and economic problems. This problem occurs throughout Indonesia, reflects the complexity of social and economic problems. The need for action strong preventive and intervention to overcome early marriage and improve community welfare. Qualitative descriptive research uses an interview approach and data analysis. Combining qualitative methods, this research explores socio-economic factors that influence early marriage. The aim is to provide a holistic understanding for more effective development policies. Early marriage has a serious impact on individuals and society, influenced by social, economic factors and parental influence. Children or teenagers who marry at a young age are at risk of facing health, educational and economic problems, poverty and gender inequality. Steps such as upgrading education, women's empowerment, and economic development It is necessary to reduce early marriage and deal with its impacts appropriately.  

Srisetyawanie Bandaso; Ratih Pundissing

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the impact of workload and role conflict on burnout in students of the Recognitive Learning of Past (RPL) program of the University of UKI. Burnout, a condition of mental, emotional, and physical exhaustion, can have a significant impact on the academic performance of RPL students who have generally had work experience. Using a quantitative approach, the study involved a sample of 66 RPL students selected through cluster sampling. The data is collected using validated questionnaires and analyzed using the double linear regression method. The results of the t test showed that the workload had a significant influence on burnout with a t count value of 9,252 > 1,669 t tables. Similarly, the conflict of roles proved to have a significant impact on burnotes with the t count of 11,392 > 1,669 t tabels. These findings indicated that both independent variables had a strong positive influence upon burnout, with the role conflict showing a greater influence. The results of this study emphasize the importance of workload management and role conflict resolution in the context of RPL education to prevent burnout, improve student academic success and improve the quality of work.

Adinda Rizki Indriani; Rr Erlina; Nurul Husna

International Journal of Management Science and Entrepreneurship 2024 International Forum of Researchers and Lecturers

This study deals with the influence of Total Quality Management (TQM) on business performance through competitive advantage. The purpose of this study is to determine how the influence of Total Quality Management on business performance with competitive advantage as a mediating variable on oil palm fruit producers in Lampung Province. The sample taken in this study was 115 heads of oil palm fruit farmer groups in Lampung Province. Sampling using a non-probability sampling method with random sampling techniques. This study uses a quantitative research type with descriptive statistical analysis and inferential statistical analysis. The method used is Partial Least Square (PLS) and uses SmartPLS 4 software. The results of this study indicate that Total Quality Management (TQM) has a positive and significant influence on business performance and competitive advantage on oil palm fruit producers in Lampung Province. Competitive advantage in mediating is not full because its influence is smaller than the direct influence.  

Zul Khaidir Kadir

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

Probative value refers to the extent to which the evidence provided is able to prove the facts being disputed. Evidence may be relevant in the sense that it relates to the case at hand, but relevance alone does not guarantee that the evidence will be well received or considered to have a significant influence. This study uses a qualitative research method with a conceptual approach. The data collection method was collected using library research, then analyzed using qualitative methods and presented descriptively. The results of the study show that the process of proof in criminal law plays a central role in upholding substantive justice. Evidence not only functions as a mechanism to test the truth of claims or accusations brought in court, but also as a tool to protect the human rights of the accused by ensuring that everyone is considered innocent until proven otherwise. Failure to assess probative value can lead to serious injustice in the form of wrongful conviction or wrongful acquittal. To address this problem, it is necessary to increase technical literacy among legal practitioners, as well as the application of more careful procedures in testing the validity and reliability of evidence.

Ahmad Muhamad Mustain Nasoha; Ashfiya Nur Atqiya; Kyla Jessica Veda; Azizah Harda Annafi’ah; Imam Aris Utomo

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study explores the political impacts of citizenship policy changes on Indonesia’s diplomatic relationships, particularly in the context of globalization and the movement of its diaspora. Indonesia currently maintains a single citizenship policy, preventing its citizens from holding dual nationality. This restriction often complicates the legal and emotional connections of Indonesians living abroad with their home country, while also limiting their economic contributions through remittances and investments. Conversely, many nations have adopted dual citizenship policies to maintain stronger connections with their diaspora and enhance their diplomatic influence. Using a qualitative approach with case studies focusing on countries with large Indonesian diasporas, such as Malaysia, Saudi Arabia, and the United States, this research highlights the potential benefits of dual citizenship. The findings indicate that allowing dual citizenship could strengthen Indonesia’s diplomatic ties and increase economic contributions from overseas Indonesians. However, there are challenges to implementation, including concerns over divided loyalty and complexities in legal enforcement. This paper suggests that Indonesia consider a carefully controlled introduction of dual citizenship, taking into account legal protections, economic benefits, and the role of the diaspora in promoting Indonesia’s interests abroad.

Wahda Fatwalino; Asri Rejeki; Noer Suci Endah Puspitaningrum

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2024 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to identify the influence of self-regulated learning and academic flow on the academic achievement of students of the Faculty of Engineering, University of Muhammadiyah Gresik. Academic achievement is measured through the Cumulative Grade Point Average (GPA) as an indicator of success. Internal factors such as self-regulation in learning and full involvement in academic activities are considered to play an important role in the achievement of academic achievement. Using a quantitative approach, this study involved 840 active students from various study programs at the Faculty of Engineering. Data was collected through questionnaires that measured aspects of metacognition, motivation, behavior, absorption, enjoyment, and intrinsic motivation. The results of the analysis show that self-regulated learning and academic flow contribute significantly to student academic achievement, with academic flow having a greater influence.  

Sofi Apriliani; Vitria Susanti; Nurhayati Nurhayati

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This research aims to identify factors that influence tourists' interest in revisiting the Aslan Hill natural tourist attraction. The methodology used is to use a quantitative approach with data obtained from the results of questionnaires that have been distributed to the sample (research respondents) totaling 96 people. Through quantitative analysis with the help of Smart PLS software. 4, this study found that although the three independent variables (tourism facilities, price perception, and destination image) had a positive relationship with revisit intention, only price perception and destination image had a statistically significant influence. Apart from that, this research also confirms that the mediating variable is visitor satisfaction in the relationship between price perception and destination image and interest in visiting again, where satisfaction cannot mediate the influence of tourist facilities on interest in visiting again, while satisfaction can mediate the relationship between price perception and destination image on interest in visiting. return to the Aslan Hill Nature tourist attraction. The practical implication of this research is that it is important for natural tourism destination managers to not only focus on developing physical facilities, but also on efforts to build positive perceptions about the value offered and maintain consistent service quality to achieve visitor satisfaction.

Sofiatus Sobriyah

Jurnal Cakrawala Pendidikan dan Biologi 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

Technology gives students access to the vast and diverse world of Arab culture, and Arabic is a language rich in cultural values and customs. The significance of Arabic is increasing in the digital era due to its association with Islamic culture and Middle Eastern countries that have great political, economic and cultural influence. Therefore, it is very important for Arabic language learners to use intercultural learning to improve their Arabic language proficiency. The aim of this research is to investigate how the use of an intercultural approach in teaching Arabic affects students' understanding of Arab culture. Through observations, interviews, and examination of teaching materials, a qualitative case study design was used in this research. Study room. Research findings show that the intercultural approach in teaching Arabic has increased students' understanding of Arab culture and increased their enthusiasm for learning.

Ngadi; Nur Wening; Sri Handayani

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

This research aims to analyze the influence of green human resource management on employee green behavior. The method used in sampling was a simple random sampling technique of 105 respondents. Primary data collection was carried out using a questionnaire method which had been tested for validity and reliability. The analysis in this research uses the path analysis method. The results of data analysis show that there is a direct influence and an indirect influence. Green human resource management has a direct and significant effect on employee green behavior, besides that, green human resource management has an indirect and significant effect on employee green behavior through green knowledge sharing. The results of this research prove that green human resource management, green employee behavior and green knowledge sharing have a good influence on the company, employees and the environment. Implementing green human resource management makes companies not only contribute to environmental preservation, but also improve overall business performance and a good corporate image.