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Tri Subekti; Sarah Wassar

International Journal of Christian and Catholic Philosophy 2024 International Forum of Researchers and Lecturers

This study explores the role of transformational leadership within the context of Christian Religious Education, emphasizing its ethical foundation and implications for shaping the future of humanity. In an era marked by moral ambiguity, rapid technological progress, and declining spiritual values, Christian education faces the urgent challenge of cultivating ethical character, spiritual maturity, and social responsibility. The problem addressed in this research is the gap between leadership practices in Christian educational settings and the transformative outcomes expected in students’ moral and spiritual development. The objective of this study is to analyze how transformational leadership can be effectively applied to Christian Religious Education to foster ethical behavior and visionary thinking. Using a qualitative descriptive method supported by literature analysis and interviews with Christian educators and leaders, this research identifies core principles and strategies that align biblical teachings with transformational leadership theory. The findings reveal that transformational leaders who model Christ-centered values, inspire through vision, and mentor with compassion significantly impact learners’ ethical formation and worldview. The synthesis of ideas highlights the integration of faith, leadership, and pedagogy as a holistic approach to addressing the ethical and existential challenges of the 21st century. In conclusion, transformational leadership within Christian Religious Education is essential in guiding learners toward a life of purpose, integrity, and contribution to a humane and spiritually grounded society.

Theophanie Pattinasarany; Karten Halirat; Lowisye Leatomu; Mukh Khusnaini

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Education plays an important role in the development of a nation, with the quality of education being the responsibility of all parties, especially teachers. In Elementary Schools (SD), teachers must utilize various open materials in learning to motivate students, help them explore basic abilities, and guide them to discover their potential. Teaching materials in learning, such as developing teaching materials using a project-based approach that has great potential to integrate local values ​​and utilize the potential of the surrounding environment, so that learning becomes more meaningful for students. In SD Negeri 8 Dobo, it was found that many teachers were not yet skilled in creating open materials in learning and the learning process was still teacher-themed. To overcome this, community service activities were carried out by creating a Workshop on Developing Teaching Materials Based on Projects for Elementary School Teachers in Small Islands. This workshop aims to improve teacher competence, especially in small border island areas, in developing project-based teaching materials. Teachers will be trained to design learning projects that are interesting, challenging, and relevant to the local context, and support their implementation with appropriate open materials. The expected end results include improving teachers' pedagogical skills, the formation of collaborative networks between teachers, and the creation of learning project plans that can be implemented in their respective schools. In addition, this activity will also provide practical strategies to overcome the geographical and social challenges facing teachers in border areas. Thus, this workshop is expected to be a strategic step in improving the quality of education in the region.

Najamudin Najamudin; Surahman Hidayat

Prosiding Seminar Nasional Ilmu Pendidikan Agama dan Filsafat 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Islamic Religious Education in schools plays an important role in shaping Muslim personalities that reflect authentic Islamic values. The main goal is for students to not only practice religious teachings as a routine, but also understand the meaning of every worship they do, both for themselves and their relationship with God. Islamic Religious Education plays a role as the main pillar in shaping Islamic character, with an approach that involves learning religious values ​​consciously and systematically. This study uses a library research method by analyzing various references from journals and books that discuss the role of Islamic Religious Education in character formation. The results of the study show that this education contributes significantly to building a society that has moral responsibility and strong Islamic character. By strengthening faith and piety, students are expected to avoid negative behavior that can damage social life and endanger national unity. Therefore, Islamic Religious Education is a long-term investment in creating individuals who are not only intellectually intelligent, but also have noble morals according to Islamic teachings.

Menik Anggun Cintyani; Khofifatul Azma; Muhammad Alif Syairudin; Muhammad Nofan Zulfahmi

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

This study is a form of character education strategy analysis to form responsible elementary school students through a literature study approach. The data for this study were obtained from a literature review including books, academic journals and previous research related to classroom management and how students' characters are formed. The results of this study explain that effective character education strategies include the development of participatory rules, the application of consistent consequences, and rewards for positive behavior. This approach helps students understand the importance of personal and social responsibility to support the creation of a conducive learning environment. This study provides a conceptual contribution to the development of classroom management strategies as an integral part of character education in elementary schools.

Lu'luil Cindy Primadhani; Susi Handayani; Manuel Aristo Surbakti

This research aims to determine the influence of Good Corporate Governance and Corporate Social Responsibility on company value with financial performance as an intervening variable in companies listed on the IDX ESG Leaders Index for 2021-2023. This research uses a quantitative approach. The sample in this study was 46 companies listed on the IDX ESG Leaders Index for 2021-2023. The research results show that Good Corporate Governance and Corporate Social Responsibility have no effect on company value. Financial performance as an intervening variable is only able to mediate the influence of the Board of Directors, Independent Commissioners, and Corporate Social Responsibility on company value. However, financial performance is unable to mediate the influence of the Audit Committee on company value.

Yosefina Arina Bauk; Veronika Alexandra Tonbesi; Anselmus Tupen Knoten; Maria Reneldi Guyu Tiku; Stefanus Lio

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The MBKM (Merdeka Belajar Kampus Merdeka) program is mandatory for every student at the Faculty of Teacher Training and Education, Universitas Katolik Widya Mandira Kupang. The program aims to share new knowledge and provide direct experience through field activities that can enhance the competence of prospective teachers. One of the MBKM activities outside the classroom is choir training. The community service is conducted through assisting choir practice for students of SMPK St. Theresia Kupang at the Catholic Church of Santo Fransiskus Aisi BTN Kolhua, located at JL. Fetor Funay No. 8, Kolhua, Maulafa Subdistrict, Kupang City, East Nusa Tenggara. Choir training is a form of musical art that requires good teamwork and coordination among members to achieve perfect harmony. This article aims to explore effective methods in choir training, with the church as the venue for the students’ activities to fulfill the KKN or MBKM program based on extracurricular activities to enhance vocal quality and harmony. This research was conducted through observation, interviews with the choir trainer, and active participation in training sessions, focusing on Vocal techniques (Pitch, Phrasing, Harmonization, Articulation, and Intonation) and Expression (Tempo, Dynamics, Interpretation, Rhythm, and Resonance). The results of the study show that vocal warm-ups, clear voice division, and regular evaluations play a crucial role in the success of choir practice. By applying these methods, the choir group was able to achieve better musical quality. Additionally, this program successfully fostered social responsibility and teamwork. In conclusion, this extracurricular activity positively impacts the development of vocal skills and social awareness within the learning environment.

Regina Siri; Eko Cahyo Mayndarto; Shofia Asry

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

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance

Rusdiah Hasanuddin

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

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

Irawan, Dadang; Christy Patricia, Mia; Santoso, Seger

Journal of Economic and Leadership 2024 LPPM STIE Kasih Bangsa

This qualitative literature review explores the role of supply chain financing (SCF) mechanisms in promoting corporate social responsibility (CSR) through a comparative analysis of eight key studies. The findings reveal that SCF mechanisms, such as reverse factoring, dynamic discounting, and green financing, significantly enhance CSR adoption by mitigating financial constraints and fostering sustainable practices across supply chains. However, the effectiveness of these mechanisms varies by industry, region, and organizational context, underscoring the need for tailored approaches. The review highlights the potential of advanced technologies, including blockchain and AI, to increase transparency and scalability. Limitations include a focus on developed economies and the lack of standardized metrics for assessing SCF’s impact on CSR. This study provides critical insights for future research and practical applications of SCF to align financial and sustainability objectives.

Rio Zakarias Widyandaru; Aisyah Yustikaningtyas Harnadi; Muhammad Hanif Ridho; Fawzia Ramadhani

jurnal ABDIMAS Indonesia 2024 STIKes Ibnu Sina Ajibarang

Corporate social responsibility (CSR) plays an important role in supporting sustainable development in Indonesia. This article analyzes eight flagship CSR programs from various companies covering the environment, education, financial inclusion, and community empowerment sectors. Using a qualitative case study approach, the research found that the integration between business strategy and CSR initiatives can create significant and sustainable economic, social and environmental impacts. Programs such as Memilah Sampah Menabung Emas by Pegadaian, Electrifying Agriculture by PLN, BRInita by BRI, Desa Sejahtera Astra by Astra, TJSL Desa Penglipuran by Pelindo, Mas Tani Tampan by PGN, Desa Energi Berdikari by Pertamina International Refinery, and PAUD Berkarakter by Adaro succeeded in improving community welfare, opening economic opportunities, reducing carbon emissions, and increasing access to quality education. The synergy between the company's core business and CSR implementation not only fulfills regulatory obligations, but also becomes an effective strategy to create a sustainable positive impact on society and the environment.

Dewi Fazira; Abdul Malik Karim Amrullah; Yogi Pandapotan Siregar; Ahmad Wahyudi Zein

JUREKSI (Journal of Islamic Economics and Finance) 2024 STIKes Ibnu Sina Ajibarang

The purpose of this research is to create an ontological framework of Islamic economics with tawhid and caliphate as its philosophical and theological pillars. Islamic economic ontology integrates moral and spiritual elements into the economic system and describes economic reality according to Islamic teachings. The study, which used the literature research method, found that caliphate leadership emphasizes human responsibility in managing natural resources in a just and sustainable way, while the concept of tawhid serves as a theological foundation that places Allah at the center of all economic activities. When these two ideas are combined, it results in a comprehensive strategy that prioritizes material, social, and spiritual well-being. It is hoped that the ontological framework put forward in this study will serve as a roadmap for creating an economic structure that is not only effective but also socially just and consistent with Islamic principles.

Yuneva Yuneva

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2024 International Forum of Researchers and Lecturers

This study explores the implementation of the Jigsaw method, a cooperative learning strategy, in a junior high school setting and its impact on student motivation. The aim is to investigate how the Jigsaw method affects students’ motivation to learn, especially in the context of science learning. Active student participation in the learning process is emphasized in the Jigsaw Cooperative Learning Method. A literature review is the research methodology used, with an emphasis on sources released in the last ten years to ensure validity and relevance. Articles, books, dissertations, and research reports discussing the Jigsaw approach and its impact on junior high school students’ motivation are good places to find these sources. The findings indicate that the Jigsaw method significantly increases student engagement and motivation. Students are divided into diverse groups where each member learns a specific section of the material, the Jigsaw method encourages collaboration and peer teaching, which are essential for developing social skills and a sense of responsibility among students. This confirms that the Jigsaw method is a viable strategy for improving student motivation and learning outcomes in a junior high school setting.  

Valentinus Fabriananto; Rimathul Hanifah; Agus Kumalasari; Hendy Marzelly; Khanifatunnisa +3 more

Mutiara : Jurnal Penelitian dan Karya Ilmiah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines the role of Pancasila education in teaching Pancasila values to build student character. As the basic ideology of Indonesia, Pancasila provides principles and guidelines emphasizing the value of faith in God, humanity, unity, democracy, and social justice. These values are very important in creating student graduates who excel academically and have integrity according to the character of the Indonesian nation. Therefore, this study aims to explore the effectiveness of Pancasila education in building a good and relevant character in students of the Electrical Study Program. The method used in this research approach is qualitative descriptive with data-based literature and analysis, document analysis, and observation on students of related study programs. The data that has been found shows that Pancasila education can increase students' awareness of the noble values of Pancasila such as cooperation, justice, and social responsibility. Another finding in the research is that Pancasila education can foster a sense of nationalism and empathy for students in daily life. This study concludes the role of Pancasila education as a strategic effort in forming a moral and socially responsible generation. Therefore, higher education is advised to strengthen the teaching of Pancasila values through Pancasila education with an innovative approach according to student needs.

Mohamad Haiqal Fauzi; Cindy Wia Tama

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the sustainability strategy implemented by PT Aspirasi Hidup Indonesia Tbk in the face of evolving market trends and consumer preferences. The main issue raised is the importance of adaptation to market changes and increasing the company's commitment to social responsibility. The main problem studied is the reason why Kawan Lama Group has changed the name of ACE Indonesia to PT Aspirasi Hidup Indonesia Tbk (AHI) (ACES) which was agreed at the Extraordinary General Meeting of Shareholders (EGMS) on June 7, 2024. This study aims to analyze the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Aspirasi Hidup Indonesia Tbk for the period 2019-2023. This research method uses a quantitative approach with descriptive research type.  The data was analyzed using Statistical Product and Service Solution (SPSS) Version 25 software. The analysis method includes Normality Test, Autocorrelation Test, and t Test (Partial Test). The results of this study are expected to provide insight into the impact of corporate funding decisions on the resulting profitability. Debt To Equity Ratio partially has no effect and is insignificant to Return On Equity where the tcount < ttable value is 1.802 < 2.30600 and a significant value of 0.169.    

Ghina Fadlilah Sukmara; Opik Taupik Kurahman; Dadan Rusmana

Moral : Jurnal kajian Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the effectiveness of the Islamic Education curriculum in shaping students' characters at Integrated Islamic Schools (SIT). The main focus of this study is on a holistic approach involving academic, extracurricular, and school environment aspects. This study uses a qualitative approach with a case study method, and data were collected through in-depth interviews and participatory observations. The results of the study indicate that the integration of Islamic values ​​in the curriculum, such as honesty, responsibility, and caring, has succeeded in shaping students' characters. Excellent programs such as recitation & tahfizh of the Qur'an and Islamic character development play an important role in shaping students' attitudes and behaviors. The role of teachers as role models and family support also greatly influence the success of character education. Continuous evaluation provides insight into the strengths and weaknesses of the curriculum, as well as improvements that need to be made. This study confirms that the Islamic Education curriculum at SIT is effective in shaping students' characters, which has a positive impact on their social behavior and academic achievement. These findings provide recommendations for the development of a more effective curriculum in facing the challenges of the times.

Endi Tanaem; Hedrik A. E. Lao

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this article study is to analyze the Role of Christian Religious Education (PAK) in Building Student Character to Avoid Cohabitation Behavior. Using a qualitative research approach, data were collected through unstructured interviews, non-participant observation, and literature studies from relevant journals and books. The results of the study indicate that although PAK teaches moral values ​​such as love, honesty, and responsibility, many students have difficulty in implementing them due to the influence of a loose boarding environment and peer pressure. Students are often trapped in unhealthy relationships and ignore Christian principles because they feel pressured to follow the behavior of others. In addition, social skills such as interaction and empathy that should be developed through PAK are also hampered by social norms around them. This study emphasizes the need for social support and a contextual educational approach so that students can more effectively apply moral values ​​in social interactions. To reduce cohabitation behavior, educational institutions need to create an environment that supports the implementation of PAK values ​​consistently.

Aghry Ghoriyyudin; Harry Z. Soeratin

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.    

Kartika Wulandhari; Nera Marinda Machdar

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

Khalisa Fahira; Nera Marinda Machdar

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

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.  

Nur Hidayatingsih; Ainur Rofiq Sofa

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Family Hope Program (PKH) is a social assistance program aimed at improving the quality of life of underprivileged families through access to education, healthcare, and economic welfare. This article explores the implementation of Islamic character education within PKH, focusing on rural communities in Dawuhan Village. The study aims to analyze how Islamic values such as honesty, responsibility, hard work, and solidarity are applied in the daily lives of beneficiary families (KPM). The research employs a qualitative approach with data collection techniques including interviews, observations, and documentation. The findings reveal that Islamic character education in PKH serves as an effective tool to empower underprivileged families, not only by building individual morality but also by enhancing social cohesion and economic welfare. However, challenges such as low community participation, limited infrastructure, and cultural differences remain significant barriers. Recommendations from this study include enhancing the capacity of PKH facilitators, integrating Islamic values into educational modules, and fostering collaboration with religious institutions and local governments to ensure program sustainability. Islamic character education in PKH is expected to become a strategic solution for fostering sustainable social and economic transformation in rural communities