Abstract:This study uses Environmental, Social, and Governance (ESG) as a moderating variable to examine how firm size and leverage affect business performance. This study reports ESG scores for the study period using panel data…
a from companies listed on the Indonesia Stock Exchange (IDX). Panel data regression using the Random Effect Model (REM) approach, which is based on the Hausman test results and employs robust standard error (PCSE) to address heteroscedasticity and multicollinearity issues, is the analysis method employed. The findings demonstrate that: (1) leverage significantly affects business performance, (2) firm size significantly affects business performance, (3) ESG positively moderates the relationship between leverage and business performance, as shown by a coefficient of 0.011 and a probability of 0.04, and (4) ESG negatively moderates the relationship between business size and business performance, as shown by a coefficient of -0.56 and a probability of 0.035. In addition, the model's F-statistic score of 24.49 (probability 0.0000) indicates that it is significant.
Abstract:Global economic inequality has become a pressing issue, as conventional economic systems often prioritize growth over equitable wealth distribution, leaving marginalized populations vulnerable. Islamic economics offers an…
n alternative paradigm that integrates ethical principles, social justice, and welfare-oriented financial mechanisms to address these disparities. This study aims to systematically analyze the role of Islamic economic instruments in promoting social justice and reducing inequality. A Systematic Literature Review (SLR) was conducted using the PRISMA framework, reviewing 21 selected studies published between 2016 and 2025 from international and national academic databases. The analysis focuses on key instruments, including zakat, waqf, Islamic microfinance, and macro-level financial inclusion. The results indicate that zakat and waqf significantly contribute to poverty alleviation and sustainable development, while Islamic microfinance empowers economically marginalized communities by enhancing financial access and independence. Macro-level Islamic finance further supports inclusive economic growth and aligns with the Sustainable Development Goals (SDGs). The discussion highlights both the effectiveness and challenges of these instruments, emphasizing the need for robust governance, regulatory support, and financial literacy programs. In conclusion, Islamic economics provides a holistic and ethical approach to address global inequality, offering policymakers and practitioners practical strategies for achieving inclusive and sustainable economic development.
Abstract:Financial performance is one of the important aspects for a company because it is a guideline for describing the financial condition. Factors that can affect financial performance are Intellectual capital and company size.…
e. Good intellectual capital will create added value and improve the company's financial performance, likewise company size is also important in the financial reporting process, because large companies basically have greater financial strength in supporting performance. This study aims to determine the effect of intellectual capital on financial performance and the effect of company size on financial performance in banking companies listed on the IDX for the period 2020 - 2023. This study uses descriptive research with a quantitative approach. The data collection technique used in this study is secondary data. The population in this study was 47 Banking Companies. The sampling technique used was purposive sampling so that the sample in this study was 37 companies, the observation period was 4 years, so the amount of data used in this study was 148. Data analysis using classical assumption tests, multiple linear regression analysis, coefficient of determination and hypothesis testing using partial tests with t-tests. The results of the study show that there is a significant influence of intellectual capital on financial performance and there is no significant influence of company size on financial performance.
Abstract:There are several factors in determining FDI inflows, including market size and household consumption expenditure. Market size is consistently found to be a significant factor in determining FDI inflows. household spending…
ng decisions about food intake are influenced by time restrictions, income, and price. The purpose of this study is to determine the influence of market size and household consumption expenditure on foreign direct investment (FDI). This research uses theoretical literature review as a research method. Authors found that household consumption expenditure affect FDI.
Abstract:This article discusses the evolution of civil law in modern society, from its traditional roots to the transformation influenced by social, economic, and technological developments. Civil law , which is rooted in tradition,…
on, law old , continue develop For adapt self with complexity life public moment This . This study examines important milestones in the development of civil law, including codification, judicial reform, and integration of international legal standards. In addition, this article highlights modern challenges such as digitalization, globalization, and human rights protection that drive significant changes in the principles and application of civil law. Thus, this article emphasizes that civil law is dynamic, capable of preserving fundamental values while adapting to innovations in order to serve justice effectively in the modern era.
Abstract:This study aimed to determine the relationship between stress levels and sugar and sodium intake among hypertensive patients at Bontomarannu Health Center. This quantitative study used an analytical observational design…
with a cross-sectional approach. The study involved 40 hypertensive patients selected using accidental sampling. Stress levels were measured using the Perceived Stress Scale (PSS-10), while sugar and sodium intake were assessed using three non-consecutive 24-hour food recalls. Blood pressure was measured using a tensimeter. Data were analyzed using univariate and bivariate analyses, with Fisher's Exact Test applied to examine the relationships between stress level and sugar intake and between stress level and sodium intake at a 95% confidence level (α = 0.05). The results showed that 72.5% of respondents had moderate stress, 82.5% had adequate sugar intake, and 65.0% had excessive sodium intake. Fisher's Exact Test showed a significant relationship between stress level and sugar intake (p = 0.026), whereas no significant relationship was found between stress level and sodium intake (p = 0.759). These findings indicate that stress level was associated with sugar intake, but not with sodium intake, among hypertensive patients at Bontomarannu Health Center.
Abstract:Iron deficiency anemia remains a nutritional problem among adolescent girls, making the development of acceptable local food products rich in iron important. This study aimed to evaluate the effect of Moringa oleifera leaf…
af flour substitution on the organoleptic characteristics, iron content, and proximate composition of dange cake and to determine the best formulation. An experimental study using a Completely Randomized Design (CRD) was conducted with four formulations: F1 (0 g), F2 (12 g), F3 (25 g), and F4 (37 g) Moringa leaf flour. Organoleptic testing used a 1–5 hedonic scale involving 30 untrained adolescent-girl panelists. Data were analyzed using the Kruskal–Wallis test because the organoleptic data were not normally distributed. The results showed no significant differences in color (p=0.543), aroma (p=0.067), or texture (p=0.085), whereas taste differed significantly (p<0.001). F2 had the highest mean rank for color (67.10), aroma (70.73), taste (82.27), and texture (68.70), and was therefore selected as the best formulation. Laboratory analysis of F2 showed protein 5.16%, fat 4.04%, carbohydrate 63.35%, moisture 23.75%, ash 1.70%, crude fiber 4.65%, and iron 17.10 mg/g as reported in the research results. The findings indicate that dange cake with 12 g Moringa leaf flour substitution has good sensory acceptance and potential to be developed as an iron-rich snack to support anemia prevention among adolescent girls.
Abstract:This study aims to analyze the potential of the coastal area of Tiku Beach and formulate management strategies to support optimal and sustainable tourism development in Nagari Tiku Selatan, Tanjung Mutiara District, Agam…
Regency. The study employed a descriptive method with a qualitative approach, supported by quantitative data obtained through questionnaires. Data were collected through observation, interviews, documentation, and a literature review. Informants and respondents were selected using purposive sampling, while data analysis was conducted descriptively through the stages of data reduction, data presentation, and conclusion drawing, followed by a SWOT analysis to identify the internal and external factors of the area. The results show that Tiku Beach has significant potential, including a sandy and gently sloping beach, ocean views and sunsets, mangrove ecosystems, traditional fishing activities, local culture, and seafood-based culinary products. Coastal area management has involved the local community, the nagari government, and the Tourism Awareness Group (Pokdarwis), but still faces limitations in facilities, cleanliness, tourism promotion, institutional capacity, human resource quality, and coordination among stakeholders. The SWOT strategy is directed toward the development of nature-based, cultural, and educational tourism; improvement of facilities and accessibility; digital promotion; strengthening institutions and partnerships; and environmental protection to address coastal abrasion, pollution,and excessive development.
Abstract:This study aims to understand the communication used by the leader, describe employee work discipline, and analyse the leadership communication strategy used to improve work discipline at the Somolo-Molo District Office.…
A descriptive qualitative case-study design was employed. Seven informants were selected purposively: one key informant (the District Head), two main informants (the District Secretary and the Head of General Affairs Subdivision), and four supporting informants (employees/staff). Data were collected through interviews, observation, and documentation and analysed through data reduction, data display, conclusion drawing, and verification. The findings show that leadership communication is open and two-way and combines meetings, assemblies, direct communication, letters/dispositions, digital media, and informal communication. Work discipline is categorised as fairly good but not yet fully consistent. In measurable qualitative terms, all seven informants described attendance as generally maintained, while all seven also identified occasional lateness and the need for stronger consistency; effective use of working hours, leave/out-of-office reporting, and completion of some tasks still require reminders. Leadership communication is implemented through informative, persuasive, educational, repetitive, role-modelling, personal coaching, supervision, gradual reprimand, proportionate firmness, evaluation, and positive reinforcement approaches. Identified improvements include better punctuality, more orderly absence reporting, more effective use of working hours, and faster task completion. Sustainable discipline requires consistent rule enforcement, routine briefings, documented follow-up, multichannel communication, and exemplary conduct across all levels of leadership.
Abstract:This community service activity aimed to strengthen students’ democratic character through Canva-based poster creation training grounded in the values of the Fourth Principle of Pancasila. The activity was conducted at SMAN…
SMAN 07 Jayapura City using a participatory, practice-based training method. The training consisted of four stages: preparation, material delivery and demonstration, poster creation practice, and presentation and evaluation. The materials covered the basic use of Canva, poster design principles, and democratic values reflected in the Fourth Principle of Pancasila, including deliberation, respect for others’ opinions, equality, responsibility, freedom of expression, and collective decision-making. The results showed that students were able to use Canva to create digital posters containing relevant democratic messages, including deliberation for consensus, respecting friends’ opinions, democracy at school, student council elections, and expressing opinions politely. The activity also contributed to students’ creativity, confidence, digital literacy, and ability to communicate ideas visually. Furthermore, the presentation and discussion of the posters provided students with practical experiences in expressing opinions, listening to different perspectives, and appreciating others’ ideas. Therefore, Canva-based poster creation training can serve as an effective educational medium for integrating digital literacy, creativity, visual communication, and the internalization of Pancasila values, particularly democratic character based on the Fourth Principle, in the school environment.