Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This research is focused on the effect of the use of scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.P 2025/2026. The purpose of this study is to determine…
the significant influence of the use of Scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.A 2025/2026.This researcher used a quantitative method with a pre-test-post-test one group design. The sample consisted of 24 students. Data was collected through pre-tests and post-tests in the form of written tests and analyzed using t-test formulas and N-gain tests. Based on the data, it was found that mastery of vocabulary in English and English learning outcomes were better after using scattergories learning media. This can be seen from the average score before treatment, which is 25.6 with the low category, after the treatment, which is 86 with the high category. Then there was a significant influence after using scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas. Based on the calculation of the N-gain test, the researcher found that the N-Gain test showed a value criterion of 0.7979 categorized as high classification.
Abstract:Perkembangan media sosial telah mengubah dakwah Islam dari pendekatan konvensional menjadi praktik digital yang interaktif. Penelitian ini bertujuan untuk menganalisis peran media sosial dalam mengembangkan dan menyebarkan…
an nilai-nilai Islam moderat di kalangan generasi muda, dengan mengkaji pengaruh algoritma, pergeseran otoritas keagamaan, dan komodifikasi konten religius. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur terhadap 17 artikel ilmiah yang dipublikasikan dalam rentang tahun 2021–2026 yang dianalisis menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa platform seperti Instagram, YouTube, TikTok, dan X berfungsi sebagai ekosistem yang efektif dalam menyebarkan nilai-nilai moderasi (wasathiyyah), toleransi, dan inklusivitas. Namun, sistem berbasis algoritma cenderung memprioritaskan konten yang viral dan emosional dibandingkan pesan keagamaan yang substantif, sehingga berpotensi mengurangi kedalaman pemahaman. Selain itu, pergeseran otoritas keagamaan dari ulama tradisional ke influencer digital menimbulkan kekhawatiran terkait kredibilitas. Praktik monetisasi dan personal branding juga menunjukkan adanya kecenderungan komodifikasi konten keagamaan di ruang digital. Oleh karena itu, penguatan literasi digital keagamaan serta integrasi antara otoritas keilmuan dan kompetensi digital menjadi hal yang penting untuk memastikan keberlanjutan dakwah Islam moderat di era digital.
Abstract:This study explores the implementation of Green Technology (Greentech) in the dual domains of administrative management and pedagogical processes within Islamic education institutions (madrasahs, Islamic schools, and pesantren).…
antren). It investigates the potential of Greentech—encompassing energy-efficient hardware, paperless systems, cloud computing, digital learning platforms, and IoT-based resource monitoring—to reduce environmental impact while enhancing operational efficiency and learning outcomes. Employing a mixed-methods sequential explanatory design, the research first surveyed a broad sample of institutions to map adoption levels, followed by in-depth case studies of early adopters. Findings indicate significant potential for reducing carbon footprint and operational costs through virtualization of services, e-learning integration, and smart facility management. However, major challenges persist, including high initial investment, digital literacy gaps among educators, concerns over technology's influence on traditional Islamic pedagogy (talaqqi), and inadequate technological infrastructure. The study concludes that a strategic, values-driven approach aligning Greentech adoption with maqashid sharia (particularly hifdz al-mal/resource preservation) is crucial. It presents a phased integration model that prioritizes technologies offering both environmental and educational benefits, advocating for a balanced fusion of technological efficiency and the preservation of relational, character-based Islamic learning.
Abstract:Divorce has been done then this has hurt the gift and also the union that has been given by God and this violates the goal of Christian life which is a mistake and a sin in the eyes of God. The affirmation of the prohibition…
tion of divorcing a marriage must always be adhered to and the Lord Jesus said it very clearly
Abstract:This research aims to determine the role of PAK teachers in shaping the character of class XI students at Medan Adventist Private High School in the 2022/2023 academic year. This type of research is descriptive correlational.…
onal. The population in this study is the entire class XI of Medan Adventist Private High School as many as 30 people because the population is small, namely only 30 people, the entire population becomes the research sample, namely 30 people with sampling techniques. The data collection instrument for variable X is a questionnaire consisting of 20 items. With 4 options that were first tested to determine the validity and reliability while the instrument for variable Y Documentation is in the form of a list of student grades (DKN) at the school. The results of the analysis requirements for the normality test of the Role of PAK Teachers' data are distributed normally with the calculation results obtained as X2 count . < X 2 table (22.33 < 43.77) and the PAK learning outcomes are normally distributed with the calculation results obtained being X 2 count < X 2 table (18.85 < 43.77). The results of the linearity test of the data on the Role of PAK Teachers in Character Formation are linear with the equation Y = 22.77 + 1.22x, which is linear. The results of the correlation test obtained r count of 0.453 consulted with the critical price r at a significance level of 5% with the number of respondents being 30 people, the r table was obtained of 0.361, because the calculated r > r table (0.453 > 0.361) this shows that there is an influence of the Role of PAK Teachers in Character Formation of Class XI students of Medan Adventist Private High School in the 2022/2023 academic year. Furthermore, to test the significance of the correlation, a statistical test formula (t-test) was used, obtaining a calculated t of 3.41. This price was then consulted with the t table at a 95% significance level of 1.69, because the calculated t > bold t (3.41.169 α=0.05 with dk = n-2 (30-2=28) the t table is 1.69 because the calculated t > t table (3.41>1.69) this shows that there is a significant influence of the Role of PAK Teachers in the Formation of Character of Class XI Students of Medan Adventist Private High School in the 2022/2023 Academic Year. Thus, the research hypothesis is accepted as true.
Abstract:Public health organizations are required to maintain service quality through strong organizational culture and employee discipline. However, empirical studies that specifically examine both variables in local public health…
th institutions remain limited. This study aims to analyze the effect of organizational culture and employee discipline on employee performance at Puskesmas Curug Bitung, Bogor Regency. The study used a quantitative associative approach with a survey design. The population consisted of 32 employees, and 25 respondents were selected as the sample using the Slovin formula. Data were collected through questionnaires, observations, and structured interviews, then analyzed using validity and reliability tests, Pearson Product Moment correlation, coefficient of determination, and partial t-test. The results show that organizational culture has a positive and significant effect on employee performance, with a correlation coefficient of 0.777, R square of 0.630, and t-value of 5.910. Employee discipline also has a positive and significant effect on employee performance, with a correlation coefficient of 0.808, R square of 0.653, and t-value of 6.583. The novelty of this study lies in its direct testing of organizational culture and discipline without mediating variables in a district-level public health service institution. Strengthening service-oriented culture and consistent discipline is therefore essential to improve employee performance.
Abstract:The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study…
udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.
Abstract:This study aims to identify and analyze college students' preferences for Islamic financial products, explore the influence of these preferences on loyalty formation, and develop a conceptual model of Islamic financial consumer…
onsumer loyalty. The research method used was qualitative with a phenomenological approach. Data were collected through semi-structured interviews with 17 college students who had knowledge or experience related to Islamic financial products. Data analysis was performed using NVivo software. The results showed that college students' preferences were influenced by religiosity, financial institution reputation, trust, digital service innovation, and financial education. These factors contribute to the formation of consumer loyalty. Based on these findings, this study developed a consumer loyalty model that encompasses three main dimensions: spiritual attachment, digital engagement, and community-based advocacy. This model integrates consumer loyalty theory and Value-Belief-Norm (VBN) theory to explain the relationship between religious values, digital behavior, and loyalty to Islamic financial products. The implications of this research lie in its contribution to broadening the theoretical understanding of consumer loyalty in the Islamic financial sector and providing strategic direction for financial institutions in strengthening long-term relationships with young customers.