Abstract:This study aims to analyze the effect of green accounting implementation on the Company's profitability. This study was conducted on companies included in the food and beverage sub-sector listed on the Indonesia Stock Exchange…
change (IDX) during the 2019-2023 period using a quantitative approach. Sample selection was carried out using the purposive sampling method, resulting in 80 observation data samples for five consecutive years. Data analysis techniques used include descriptive analysis using Microsoft Excel, hypothesis testing using SPSS 18 to test the effect of Green Accounting on Profitability. The results of this study indicate that Green Accounting has a negative and significant effect on Profitability.
Abstract:Sunnah cupping therapy (al-hijamah) is a popular Islamic healing method practiced globally. Despite its spiritual roots, it poses clinical risks, including infections, vasovagal shock, and procedural inconsistencies, often…
en due to non-sterile tools and untrained practitioners. This study aims to explore how Islamic ethical values—sincerity (ikhlas), trust (amanah), and halal compliance—can be integrated with clinical responsibilities such as sterilization protocols, informed consent, and therapist competency. A thematic qualitative literature review was conducted using Islamic jurisprudence, fatwas (DSN-MUI), WHO and Ministry of Health (Indonesia) guidelines from 2015–2025. Findings reveal that neglecting the maqashid sharia principle of hifzh an-nafs (protection of life) contradicts both Islamic ethics and medical safety. Sunnah cupping services rooted in both spiritual values and professional protocols are more trusted by Muslim patients and improve therapeutic legitimacy. This study highlights the urgent need for national SOPs, certified training, and the development of Islamic cupping clinics with integrated protocols. These clinics can serve as models of sharia-compliant, clinically responsible health services. The research offers practical recommendations for Islamic medical institutions and policy-makers in strengthening Islamic-based complementary therapies in modern healthcare systems.
Abstract:This study aims to synthesize findings from empirical studies on factors that influence employee performance and productivity in the context of modern organizations in Indonesia and beyond. Employee performance and productivity…
ctivity are crucial elements for the success and sustainability of organizations amidst intense business competition and dynamic changes in the work environment, including adaptation to work models such as Work From Home (WFH). This article uses a qualitative literature study method on articles/journals covering various key variables such as organizational/work culture, work environment, compensation, motivation, job satisfaction, organizational commitment, workload, work discipline, work stress, and work-life balance. The results of the analysis indicate a complex and interrelated relationship between these variables. It is consistently found that a positive organizational culture, intrinsic and extrinsic motivation, and organizational commitment have a significant influence on improving performance and productivity. A conducive work environment and job satisfaction often act as important mediators in this relationship. However, the influence of variables such as compensation, workload, and work discipline show varying results depending on the organizational context and individual characteristics. This study underlines the importance of a holistic and integrated human resource management approach to optimize employee performance and productivity. Practical implications and suggestions for further research are also discussed.
Abstract:This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from…
rom the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Abstract:The development of technology, especially in social media, is increasingly developing every year, which is commonly used daily by the public with the aim of obtaining information. The approach used in this study is the Social…
ocial Media Analytics (SMA) framework to analyze sentiment using NoLimit Indonesia software. Sentiment Analysis is a measurement of sentiment or emotion of social media users based on content analysis (positive/negative/neutral). This study aims to determine the sentiment analysis using the keywords "contraceptives" and "condoms" on the opinions of social media users regarding the policy of using contraceptives for students and adolescents with a period of one week. The results showed that neutral sentiment was 6,232 X account users, negative sentiment was 359 X account users, and 86 X account users were in a negative position. The conclusion of the study is that the response of social media X users was more neutral at 93%, 5.4% negative and 1.3% positive towards the policy on the use of contraceptives for teenagers or students in regulation 28 of 2024 concerning the Implementing Regulations of Law (UU) Number 17 concerning health which includes several health programs including in the reproductive system in article 103, especially in paragraph (4) point e, namely the provision of contraceptives, this is what is problematic and invites public attention
Abstract:This article examines the 9-year basic education policy in Indonesia, which is an implementation of the 1945 Constitution to guarantee the right to education for all citizens. This policy aims to improve access and quality…
ty of education, improve the life of the nation, and create quality human resources. The review includes the history of the policy, starting from Law No. 4 of 1950 to the launch of the program by President Soeharto in 1984, as well as the influence of political interests and the modernization of Islamic education in the National Education System Law. The implementation of the policy involves a shared responsibility between the government, parents, and the community. Although it has been running, challenges such as low awareness of education and family economic conditions are still obstacles. Therefore, collaborative efforts and adequate funding are needed to ensure the provision of quality basic education, as well as open alternative education pathways. Sustainable policies such as the 12-year compulsory education program are expected to strengthen the foundation of education and increase access for future generations
Abstract:Article 6 of Law No. 4 of 1996 gives creditors the right to execute parate against the object of the mortgage. However, in decision No. 0112/Pdt.G/2017/MS-BNA, the Sharia Court annulled the deed of gift. This study aims…
to analyze the judge's considerations, the legal force of certificates and deeds in bank mortgages, and legal protection for mortgage holders. This study is a normative legal study. Data were collected and then analyzed qualitatively. The results of the study indicate that the judge annulled the gift because it did not meet the legal requirements according to Islamic law and the Compilation of Islamic Law. The decision has implications for the cancellation of all related documents, including the certificate of ownership, the deed of granting mortgage rights, and the credit agreement, so that they no longer have legal force as debt collateral. Legal protection of creditors due to cancellation of grants according to Article 11131 of the Civil Code, even though the collateral guarantee is cancelled, the creditor still has legal protection through general guarantees, namely that all of the debtor's assets can be used as objects of debt fulfillment and the creditor can request seizure of collateral and the application of the principle of good faith of the bank that has acted according to the procedure for granting credit. It is expected that judges will prioritize the principles of justice, proportionality, the principle of good faith, and substantive justice in banking and financing practices in Indonesia.
Abstract:This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia…
ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.
Abstract:This study aims to analyze the Effect of Hotel Room Rental Prices on Revenue in the Hospitality Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period using quantitative methods. The sampling method used…
sed is purposive sampling with a total sample of 15 companies during the 5-year observation period, resulting in a total of 75 samples. The data analysis technique in this study uses SPSS 18. The results of this study indicate that room rental prices do not have a significant effect on revenue.
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.