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Showing 341 articles found for "Three"

TYPOLOGY OF FINANCIAL MANAGEMENT STRATEGIES IN ISLAMIC EDUCATIONAL INSTITUTIONS: A SHARIAH ECONOMIC PERSPECTIVE

Rifaudin , Ahmad, Bayu Pramono, Zainal Muttaqin, Agus Gunawan, M A Tihami
Abstract: The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions… ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023

Biki, Fathrisya Nur Handayani, Sahmin Noholo, Mentari Rizki Sawitri Pilomonu
Abstract: This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that… are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.  

TECHNOLOGY ADAPTATION STRATEGY IN ISLAMIC BOARDING SCHOOL QUALITY MANAGEMENT: SYSTEMATIC LITERATURE REVIEW AND META ANALYSIS

Sudirman, Tarihoran, Naf'an, Nugraha, Enung
Abstract: Islamic boarding schools as the oldest Islamic educational institutions in Indonesia are faced with the challenge of maintaining their relevance amidst increasingly massive digitalization. This research aims to identify… and analyze effective technology adaptation strategies in improving Islamic boarding school quality management. The method used was a systematic literature review (SLR) and meta-analysis using the PRISMA protocol, resulting in 8 high-quality articles that met the inclusion criteria from a total of 578 articles identified. The research results show that technology adaptation strategies have a significant positive influence on Islamic boarding school quality management with a combined effect size of 0.65 (medium-strong category), with the strongest influence on financial management (d=0.83) and administrative efficiency (d=0.78). The three main patterns of technology implementation in Islamic boarding schools identified are the gradual digital transformation model, the selective adaptation model, and the comprehensive digital transformation model, with implementation success rates between 68-75%. This research recommends a gradual approach in implementing technology by considering the unique characteristics of Islamic boarding schools, developing human resource capacity through continuous digital literacy training, and establishing strategic collaborations with the government and private sector to overcome technological infrastructure limitations..  

DEMAND SIDE AND SUPPLY SIDE ANALYSIS OF INTERNATIONAL SCALE TOURISM ACTIVITIES POST SAIL KOMODO IN EAST NUSA TENGGARA

Agustina Sadri Yathy Lay, Thomas Ola Langoday
Abstract: The results of the study show that the six independent variables, namely: Entry Variable (ENT), Long-Distance Transportation (TJJ), Tourism Promotion (PW), Short-Distance Transportation (TJD), Hospitality (HOS) and Supporting… rting Infrastructure (IP) together contribute an influence of 60.30 % on the decision of foreign tourists to visit the Province of East Nusa Tenggara. There are three variables that have a positive and significant influence on the choice of tourists to NTT, namely the ENT variable, TJJ and the PW variable; while the other three variables have no significant influence, namely, TJD , HOS and IP . For domestic tourists, Simultaneously, the five independent variables contribute 87.3% of the influence on the decision of domestic tourists to visit the Province of East Nusa Tenggara. However, partially, TJJ and PW have a significant effect, while TJD , HOS and IP have no significant effect on the choice of domestic tourists to visit the Province of East Nusa Tenggara. industry business before the preparation and implementation of Sail Komodo, shows that both additional investment, additional workforce , tourist visits, additional length of stay and income/turnover of business actors are in the low category. The condition of tourism business actors during the preparation, during and after the implementation of Sail Komodo shows a rapid increase. The three main variables that experienced a rapid increase during the preparation, during the implementation and after the implementation of Sail Komodo are additional tourist visits , additional turnover/ income and additional tourist stay time. Before the implementation of Sail Komodo, the environmental security conditions at tourist locations in NTT were already in the moderate category , compared to other variables that were in the low category . The condition of tourist locations during preparation, during implementation and after the implementation of Sail Komodo were in the moderate category except for additional electricity supply which was in the low category.

EXPLORING THE IMPACT OF TRANSFORMATIONAL LEADERSHIP ON WORK PRODUCTIVITY DYNAMICS AT PT MITSUBISHI ELECTRIC AUTOMOTIVE INDONESIA

Joko Dwiarto, Agung Surya Dwianto
Abstract: This study aims to explore the impact of transformational leadership on work productivity dynamics at PT Mitsubishi Electric Automotive Indonesia. Transformational leadership, which emphasizes inspiration, intellectual stimulation,… timulation, individualized consideration, and value-based motivation, is thought to have a significant influence on improving employee productivity. However, how such mechanisms work in the context of the automotive industry in Indonesia still requires in-depth exploration. Using a qualitative approach, this research adopts a case study method to analyse the perceptions, experiences, and interactions of employees and managers in responding to transformational leadership styles. Data was collected through in-depth interviews with managers and employees at PT Mitsubishi Electric Automotive Indonesia, as well as participatory observation in the work environment. Thematic analysis was used to identify key patterns related to motivation, work engagement, and productive behaviour change. The results revealed that transformational leadership contributes to increased productivity through three main mechanisms: (1) strengthening the psychological climate that encourages innovation, (2) increasing organizational commitment through identification with the company's vision, and (3) optimizing team collaboration through inspiring communication. However, implementation challenges were also identified, including resistance to change and a gap between management expectations and employees' adaptive capacity. The implications of this study provide practical insights for companies in designing more effective leadership development programs, while enriching the human resource management literature with a contextual perspective from the Indonesian automotive industry. Policy recommendations include case-based leadership training, participatory feedback approaches, and integration of transformational values in corporate culture.

EVALUATION OF THE SUITABILITY OF MANGROVE RIVER COASTAL WATER FOR SEA CUCUMBER CULTIVATION

Chotimah, Husnul, Manis Suharjo, Suhartini
Abstract: This study aimed to evaluate the suitability of the coastal waters of Sungai Bakau, Kumai District, as an alternative site for sea cucumber (Holothuria scabra) aquaculture. Water quality parameters, including temperature,… , salinity, and pH, were monitored, along with the growth performance of sea cucumbers in terms of body weight and length during the cultivation period. The results showed water temperatures ranging from 28–31°C, pH values between 8.3–8.7, and an average salinity of 20.5 ppt. Although the salinity was slightly below the optimal range (28–32 ppt), the sea cucumbers demonstrated positive growth. Final measurements indicated an increase in body weight from 10–20 grams to an average of 0.29 kg, and in body length up to 16.7 cm over approximately three months of cultivation. These findings suggest that the coastal waters of Sungai Bakau have potential for sea cucumber aquaculture development, with some adjustments needed to optimize salinity conditions.

THE CONTRIBUTION OF ENGLISH PROFICIENCY, LEARNING MOTIVATION, AND SOCIAL SUPPORT TO ACCOUNTING STUDENTS’ PROFESSIONALISM AND LEARNING STRATEGIES IN THE GLOBAL ERA

Rochamzan, Suhartina, Zulkifli
Abstract: This study aims to analyze the contribution of English proficiency, learning motivation, and social support to accounting students’ professionalism and learning strategies in the global era. The rapid globalization requires… uires students to possess not only technical skills but also effective international communication abilities. In this context, English proficiency is crucial for accounting students to access international literature and understand global standards. Additionally, high learning motivation encourages students to be more disciplined and active in academic activities, while social support from the academic environment plays a role in enhancing their confidence and professionalism. This research uses a quantitative approach with a survey involving 200 accounting students from various universities in Makassar, South Sulawesi. The analysis results show that all three factors significantly impact students’ professionalism and learning strategies. English proficiency is positively correlated with improved professionalism and learning strategies, while learning motivation enhances students' professionalism quality, and social support plays an essential role in developing professional attitudes and improving learning strategies. The findings emphasize the importance of integrating these three factors into higher education curricula to prepare students for global challenges and enhance their competitiveness in the international job market.  

NETIZENS' RESPONSE TO THE IKN ISSUE: A NETNOGRAPHY STUDY ON TEMPODOTCO 'S YOUTUBE CHANNEL BOCOR ALUS

Fadya Azizah Al Virandra, Kartikawati, Dwi
Abstract: This study aims to analyze the response of netizens to the issue of moving the National Capital City (IKN) in the episode "The Fate of the IKN in the Hands of Prabowo and Jokowi's Evaluation of the Head of the IKN, from… Land Issues to Investment" on TempoDotCo 's YouTube channel Bocor Alus Politik. Through a nethnography approach, this study examines the comments of netizens in response to the issue, revealing various expressions of digital politics, social identity, and criticism of public policy. Using the Public Sphere theory, and media equation theory, this study highlights the dynamics of interaction between satirical media, public opinion, and digital political participation. he results of the study indicate that netizens' comments serve not only as a means of political expression but also as a reflection of collective negotiation and public discourse surrounding IKN policies. The findings indicate three predominant patterns in netizens' opinions. The first is a rejection of the IKN project, encompassing controversies over its development, concerns regarding its potential impacts, and widespread public skepticism. Second, the perspective of governance and leadership, including the management of the capital city and the political situation of Indonesia. and the third development project of the capital city is considered good which includes community support.  This research contributes to a new understanding of digital political literacy and the importance of social media platforms in shaping contemporary political discourse. The novelty of this research lies in the use of nethnography to examine public responses in the context of satirical media, which is rarely the focus of political communication studies.

IMPROVING STUDENT LEARNING OUTCOMES ON TEMPERATURE AND HEAT MATERIALS WITH GUIDED INQUIRY ASSISTED BY SIMULATION MEDIA

Alfahinsa, Muhammad Zaki Maulana, Fauziah, An Nuril Maulida
Abstract: This study was conducted to describe the improvement of student learning outcomes in learning that applied guided inquiry assisted by simulation media on temperature and heat materials. This research was carried out on students&#8230; tudents in grade VII-G at UPT SMPN 18 Gresik by conducting pre-test activities, three learning treatments, and post-tests. The type of research used is pre-experimental research with a one group pretest posttest research design. The learning outcomes of students were measured by pretest and posttest questions with a sample of 31 students in this study which was measured by N-Gain analysis and to test the significance, the Wilcoxon test was used. The learning outcomes obtained by students have increased with an increase in N-Gain of 0.40 with a "Medium" interpretation. In addition, the results of the significance of the pretest and posttest scores showed a value of 0.000 (<0.05) which means that there was a significant increase in the pretest and posttest results.

DIVERSIFICATION OF TOFU WASTE INTO TEMPE GEMBOS AND TEMPE RAGI IN TELUK SENTOSA VILLAGE

Nasution, Zulkarnain, Henki Japina
Abstract: The diversification of tofu waste into soft tempeh and tempeh starter in Teluk Sentosa Village aims to optimize the utilization of tofu waste while increasing community income. Through participatory training, the community&#8230; ty is taught techniques for processing tofu waste into value-added products. The results indicate that the produced soft tempeh has a tender texture and high nutritional value, while the tempeh starter shows good fermentation activity. Marketing these products has led to a significant income increase of approximately 30% within three months post-training. Additionally, this initiative contributes to waste reduction and enhances community awareness regarding sustainable resource management. It is hoped that this program can continue and provide positive impacts on the economy and environment in the village.