The Influence of Enterprise Resource Planning, Liquidity, and Corporate Social Responsibility on Financial Performance
(Arinda Tri Kusuma Dewi, Rr. Tjahjaning Poerwati)
DOI : 10.70062/harmonieconomics.v2i1.70
- Volume: 2,
Issue: 1,
Sitasi : 0 16-Dec-2024
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| Last.06-Aug-2025
Abstrak:
This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).
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2024 |
TRANSFORMASI KONSEP GHARAR DALAM AKAD SYARIAH: ANALISIS LITERATUR TERHADAP KEUANGAN DIGITAL
(Mega Kilawati, Nasrulloh Nasrulloh)
DOI : 10.62504/nexus1071
- Volume: 1,
Issue: 12,
Sitasi : 0 16-Dec-2024
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| Last.31-Jul-2025
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Konsep gharar merupakan prinsip fundamental dalam hukum ekonomi Islam yang bertujuan menjaga keadilan dan transparansi dalam transaksi. Transformasi konsep ini menjadi penting di era digital karena kemajuan teknologi menghadirkan tantangan dan peluang baru. Penelitian ini menggunakan metode analisis pustaka untuk mengeksplorasi penerapan gharar dalam transaksi modern, khususnya pada teknologi seperti smart contracts, cryptocurrency, dan blockchain. Hasil penelitian menunjukkan bahwa meskipun teknologi digital dapat mengurangi gharar melalui transparansi dan kejelasan data, tantangan seperti ketidakpastian algoritma, volatilitas aset digital, dan literasi pengguna tetap menjadi kendala. Oleh karena itu, diperlukan kolaborasi antara ulama, regulator, dan praktisi teknologi untuk menciptakan kerangka hukum yang adaptif namun tetap berlandaskan nilai-nilai syariah. Kajian ini menegaskan relevansi prinsip gharar dalam memastikan keadilan dalam transaksi ekonomi syariah di era digital.
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2024 |
Pemanfaatan Rimpang Lengkuas Merah (Alpinia Purpurata K.Schum) sebagai Fungisida Tanaman Selada yang Menopang Inovasi Green Chemistry
(Wulan Ayu Ningsih, Intan Farhani, Kailla Qothrunnada Qurrota’ayun, Syifa Aulia Rahmawati, Iqbal Mustapha)
DOI : 10.61132/obat.v3i1.913
- Volume: 3,
Issue: 1,
Sitasi : 0 16-Dec-2024
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| Last.06-Aug-2025
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Indonesia is a country rich in useful biodiversity, such as red galangal (Alpinia purpurata K.Schum). The antibacterial and antifungal activity of the compounds isolated from the red galangal rhizome is the beginning of a new innovation to implement the concept on plants. The content of 1,8 sineol and eugenol in it makes red galangal rhizome can be used as a fungicide on lettuce plants. The widespread use of chemical-based pesticides can harm farmers and the environment with repeated exposure and over a long period of time. So biofungicide innovation is needed that can support the concept of Green Chemistry. The purpose of this study is to determine the effectiveness of red galangal rhizome extract as a fungicide on lettuce plants, as well as to analyze and determine under what conditions the fungicide from red galangal rhizome extract is optimal in eradicating Rhizoctonia Solani fungus on lettuce plants. This research was conducted experimentally using a completely randomized design (CRD) with 10 treatments. All data were tested for normality followed by homogeneity test and all data were found to be normally distributed and homogeneous. Data were analyzed with parametric statistical tests using one-way ANOVA tests and further tests using Tukey with an error rate of 10% to determine whether there was an effect of the treatment tested on the material. The results of this study indicate that red galangal rhizome extract is effective in eradicating Rhizoctonia Solani fungus on lettuce plants with an optimum concentration of 50%.
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2024 |
Analisis Pemulihan Spiritual dan Komunitas : Rekonstruksi Dasar Kehidupan dalam konteks Ezra 3:8-13
(Sona Simbolon, Elsa Herawati Lubis)
DOI : 10.61132/sukacita.v2i1.432
- Volume: 2,
Issue: 1,
Sitasi : 0 16-Dec-2024
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| Last.08-Aug-2025
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This article delves deeply into the concept of Spiritual Restoration and Community: Rebuilding the Foundation of Life, with a focus on the text of Ezra 3:8-13. This research aims to gain a more comprehensive understanding of how the Israelites were interconnected in reaffirming the restoration of life through the reconstruction of the foundation of the Israelite nation. The research methods employed include biblical text analysis, historical studies, and an exposition of the cultural context of the time. The research findings provide a rich and complex perspective on the role of Ezra as a channel of God's will in restoring and guiding His people.
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2024 |
Revitalizing Customary Law: Reforming Buffalo Farming Practices (Jalangan) in Menaming Village for Sustainable Governance
(Hayatul Ismi, Ulfia Hasanah, Nofrizal Nofrizal, Izawati Wook)
DOI : 10.15294/jllr.v5i4.7014
- Volume: 5,
Issue: 4,
Sitasi : 0 15-Dec-2024
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| Last.10-Jul-2025
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The buffalo farming system in Menaming Village is deeply rooted in traditional practices, combining grazing and caging methods that reflect the community's cultural values and environmental stewardship. These practices, designed to minimize the exploitation of natural resources, position Rokan Hulu as a region with significant potential to support both local livelihoods and national economic development. The research emphasizes the role of customary law, recognized in Indonesia's Constitution, in upholding these traditional practices and fostering sustainable livestock management. This study highlights the integration of local wisdom into buffalo farming, including practices such as converting manure into organic fertilizer, utilizing organic materials for fuel, adopting pesticide-free animal feed, and implementing rotational grazing systems. These strategies reduce environmental degradation, maintain ecological balance, and enhance livestock health and productivity. Moreover, they generate economic benefits, create employment opportunities, improve farmers’ incomes, and strengthen social cohesion through community-based activities and mutual cooperation. The novelty of this research lies in its demonstration of how customary law can be revitalized and integrated into contemporary governance frameworks to address modern challenges in sustainable agriculture and environmental conservation. This study contributes to the discourse on law reform by proposing that customary law be formally recognized and adapted within Indonesia's legal system as a dynamic tool for promoting sustainable development, empowering local communities, and preserving cultural heritage.
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2024 |
Edukasi Bahaya Konsumsi Mie Instan di Kalangan Mahasiswa Universitas Halu Oleo
(Devi Safitri Effendy, Rahayanah Rahayanah, Ananda Ramadani, Ayu Anisa Putri A, Wa Atiqah, Waode Hety Dirahayu, Mirnawati Mirnawati, Nur Nita, Fifi Nirmala, Harleli Harleli, Febriana Muchtar, Hariati Lestari, Hartati Bahar)
DOI : 10.55606/sscj-amik.v3i1.4758
- Volume: 3,
Issue: 1,
Sitasi : 0 15-Dec-2024
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| Last.13-Aug-2025
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Instant Noodle Consumption Education Among University Students is a program aimed at raising awareness of the dangers of excessive instant noodle consumption and the importance of a balanced diet. A situational analysis using a questionnaire based on the Health Belief Model (HBM) provided foundational information on students' perceptions of instant noodles, serving as the basis for developing educational media. Next, a combination of poster and educational video media was used to encourage students to limit their instant noodle consumption. Educational content was shared through the social media platform Instagram to reach a larger student audience, leveraging this platform's capacity for rapid and widespread information dissemination. The results showed an increase in students' awareness about balanced nutrition and the health impacts of instant noodles. Ongoing education is expected to help foster healthier eating habits among students.
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2024 |
Analisis Kelayakan Usaha Ternak Sapi Potong Di Kecamatan Perbaungan
(Sarma Wati, Sarah Devi, Sela Maharani, Nurul Sahara, Kiagus Muhammad Zain Basriwijaya)
DOI : 10.62951/botani.v2i1.165
- Volume: 2,
Issue: 1,
Sitasi : 0 15-Dec-2024
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| Last.13-Aug-2025
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To find out the beef cattle business in Perbaungan sub-district is potentially profitable from a financial, social and environmental perspective. Primary data were collected through interviews with farmers and secondary data from relevant agencies. Descriptive-analytical method was used. Benefit-Cost Ratio (BCR), Net Present Value (NPV), and Internal Rate of Return (IRR) were used to assess business feasibility. The results showed that the beef cattle business is financially viable with a BCR value of 1.35, NPV of 25,000,000, and IRR of 18 per cent. In addition, the business has a positive impact on income generation, job creation, and farmer welfare. But there are some problems, such as changes in feed prices and cattle waste management. Even if feed prices and cattle selling prices change significantly, the business is still viable, according to the sensitivity analysis. To make the business more sustainable, the government should help through training programmes, feed subsidies and access to finance. Beef cattle enterprises have great potential to grow and have a positive impact on both the environment and the community if managed properly.
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2024 |
Social Media Da'wah as a Means to Deepen the Religious Understanding of Generation Z
(Moh. Jalaluddin, Isna Siskawati, Aan Kudrotullah, Nadrotul Uyun, Mohamed R. Eletmany)
DOI : 10.54150/syiar.v4i2.633
- Volume: 4,
Issue: 2,
Sitasi : 0 15-Dec-2024
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| Last.31-Jul-2025
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This study is significant as it addresses the need for contextual digital da’wah in a village with high media access but limited da’wah strategies and low digital religious literacy among youth through TikTok and Instagram. It explains the role of social media as a means of Islamic preaching to deepen religious understanding among Generation Z. This research employs a mixed-methods approach using observation, documentation, interviews, and survey techniques to analyze Generation Z’s responses to digital da’wah through data condensation, data presentation, conclusion drawing, and source triangulation. The findings reveal: (1) Generation Z prefers TikTok and Instagram for accessing da’wah content due to its short, visual, and relevant format. However, the level of digital interaction remains low and requires a more interactive approach. (2) Survey results show that Generation Z's da’wah strategies are effective through relaxed, humorous, relevant, and digitally adaptive approaches, with an average score of 4.688, indicating a positive impact. (3) The main challenges of digital da’wah for Generation Z include limited internet quota, low digital literacy, the risk of misinformation, and the need for more relevant da’wah content addressing youth issues such as bullying and identity crises through a more applicable psycho-educational approach. The conclusion highlights that Generation Z needs short, relevant, and interactive da’wah content supporting digital literacy to overcome challenges and religious misinformation.
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2024 |
The Impact of School Culture on Teacher Efficacy through Teacher Leadership as an Intervening Variable in Regents Secondary School Bali
(Yoel Agung Budiarto, Tin Agustina Karnawati, Dany M. Handarini)
DOI : 10.24246/j.jk.2024.v11.i2.p129-145
- Volume: 11,
Issue: 2,
Sitasi : 0 14-Dec-2024
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| Last.17-Jul-2025
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Teacher efficacy is a central aspect of education that reflects a teacher's belief in their ability to influence student learning outcomes. A conducive school culture, including commitment and collegial support, plays an important role in strengthening teachers' confidence in teaching effectively. Additionally, the role of teacher leadership in motivating and guiding is significant in improving teacher efficacy. This study aims to explore the effect of school culture on teacher efficacy through the mediation of teacher leadership. Using a saturated sample technique, this study involved 39 respondents from Regents Secondary School Bali. Data analysis using SEM (SmartPLS) showed a positive effect of school culture on teacher efficacy, but no significant effect of teacher leadership on teacher efficacy. The study also found that there was no direct effect of school culture on teacher efficacy, nor through teacher leadership. These findings emphasize the importance of a deeper understanding of the dynamics of school culture and the role of teacher leadership in strengthening teacher efficacy to sustainably improve education quality.
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2024 |
Peraturan Dan Perlindungan Hukum Terhadap Wanita Korban Kekerasan “Domestik” (KDRT) Yang Berujung Pada Pembunuhan Berencana
(Rahayu Sri Utami, Deby Ayu Wulandari, Heny Kusumawati)
DOI : 10.62504/jimr1066
- Volume: 2,
Issue: 12,
Sitasi : 0 14-Dec-2024
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| Last.31-Jul-2025
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Tulisan ini mengkaji peraturan dan perlindungan hukum terhadap wanita yang berperan sebagai korban kekerasan “domestik” (KDRT) yang berujung pada pembunuhan berencana. Penelitian ini bertujuan untuk menganalisis konsekuensi hukum yang melindungi hak-hak korban, serta menelaah bagaimana sistem peradilan menangani kasus yang melibatkan perempuan sebagai pelaku pembunuhan berencana setelah mengalami KDRT. Metode yang digunakan dalam penulisan ini adalah yuridis normatif, dengan menganalisis peraturan perundang-undangan yang relevan, seperti Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Penghapusan Kekerasan Dalam Rumah Tangga (UU PKDRT). Teknik analisis dilakukan dengan menggali penerapan kedua undang-undang tersebut dalam kasus-kasus pembunuhan berencana yang melibatkan perempuan sebagai pelaku, serta membandingkan antara ketentuan umum dalam KUHP dan ketentuan khusus dalam UU PKDRT. Hasil penelitian menunjukkan bahwa pembunuhan berencana yang dilakukan oleh perempuan sering kali dipicu oleh trauma psikologis yang dialami akibat kekerasan dalam rumah tangga. Trauma ini, yang sering kali tidak terlihat, mempengaruhi kondisi mental pelaku dan dapat menjadi faktor utama dalam motif tindakannya. Dalam penegakan hukum, penting untuk memperhatikan konteks kekerasan domestik yang dialami oleh korban. Sistem peradilan harus mengutamakan penerapan UU PKDRT sebagai lex specialis, yang memberikan perlindungan kepada perempuan korban KDRT. Penulisan ini, mengeksplorasi kewajiban hukum yang diberikan kepada perempuan pelaku pembunuhan berencana dalam konteks trauma psikis. Penulis berharap penelitian ini dapat memberikan pemahaman yang lebih mendalam dalam perumusan kebijakan hukum yang responsif terhadap kondisi korban KDRT dan memperbaiki sistem perlindungan hukum bagi perempuan.
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2024 |