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Evaluation of the impact of the implementation of accountability accounting and logistics management on company performance (case study at PT. Javanusa Multi Cargo Semarang City) Sumaroh, Sumaroh; Lutfi, Lisda Samara; Suhantoro, Suhantoro
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

Research with the problem "Evaluation of the Impact of the Application of Responsibility Accounting and Logistics Management on Company Performance" Case Study at PT Javanusa Multi Cargo Semarang City aims to identify, study, examine and evaluate the impact of the application of responsibility accounting and logistics management on company performance" at the Logistics Company PT Javanusa Multi Cargo Semarang City. The population of this study is The population used in this study were employees at PT Javanusa Multi Cargo Semarang City, totaling around 50 people. The employees are devoted to those who directly do the work in the office to be more aware of the strategic aspects. with sampling techniques using purposive sampling method by taking research samples based on certain criteria.... Purposive sampling is used because the information to be taken comes from sources that are deliberately selected based on certain criteria that have been set by researchers with samples used in this study are as follows: a.Employees who carry out the responsibility function at PT Javanusa Multi Cargo Semarang City. b.Have a minimum work period of one year in the accountability function. The data used is primary data with data analysis methods using multiple linear regression analysis.The results showed that the Evaluation of the Impact of the Application of Responsibility Accounting and Logistics Management had a positive and significant effect on the Company's Performance at PT Javanusa Multi Cargo Semarang City.
Operationalising Islamic Moderation in Digital Communication: Ethical Pathways to Counter Social Polarisation in Indonesia Suhantoro, Suhantoro; Syahrudin, Syahrudin; Susanto, Roni; Lailatul Qomariyah, Darul
MUHARRIK: Jurnal Dakwah dan Sosial Vol. 8 No. 2 (2025): Muharrik: Jurnal Dakwah dan Sosial
Publisher : Fakultas Dakwah Institut Agama Islam Sunan Giri Ponorogo

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Social polarization in Indonesia's digital age is increasingly shaped by the fragmentation of micro-identities and the algorithmic dynamics of social media platforms. However, existing studies tend to emphasize technological or political factors while underexploring the ethical-religious dimensions that can counter such polarization. In particular, the role of moderate Islamic values ​​as a normative and communicative framework for digital interactions remains under-theorized and under-examined empirically. To address this gap, this study investigates how Islamic principles of moderation (wasatiyyah) can be operationalized in digital communication practices to reduce polarization and strengthen social cohesion. Using a qualitative case study design, data were collected through in-depth structured interviews with 18 participants, including Islamic religious leaders, sociologists, and active social media users, selected based on their engagement with online religious and social discourse. These interviews were complemented by a systematic content analysis of 120 social media posts and discussions across major platforms, which were analyzed using thematic coding to identify patterns of ethical expression, interaction styles, and conflict framing. The findings demonstrate three analytical contributions. First, the digital articulation of Islamic values ​​such as ukhuwah (social solidarity), adab (ethical behavior), and tawasuth (politeness) serves as a counter-discursive mechanism that disrupts polarizing narratives by reframing disagreements in moral and relational terms, rather than identity-based antagonisms. Second, these values ​​shape inclusive communication practices such as dialogical engagement, self-restraint in judgment, and recognition of differences that reduce symbolic exclusion and soften ideological boundaries in online interactions. Third, the integration of moderate Islamic ethics with digital modernity produces a form of moral resilience that enhances social cohesion by balancing religious norms with the participatory logic of digital media
KEHIDUPAN HOMOSEKSUAL DALAM NOVEL CINTA TAK BERKELAMIN KARYA ANDY STEVENIO: KAJIAN SOSIOLOGI SASTRA Suhantoro, Suhantoro; Rokhmansyah, Alfian; Purwanti, Purwanti
Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Vol 3, No 3 (2019): Juli 2019
Publisher : Fakultas Ilmu Budaya Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.627 KB) | DOI: 10.30872/jbssb.v3i3.2113

Abstract

This study aims to describe the views of other figures on homosexuality which are illustrated in Andy Stevenio's Love of Insecure novels. The data in this study are in the form of excerpts of stories in the novel. This study uses reading and technique notes. Data analysis using qualitative methods. The results of the study showed that there were several figures who accepted the perpetrators and rejected homosexual behavior, such as Mama Wira and Mama Wisnu the two figures both accepted the perpetrators but refused their behavior. Most people still accept homosexual behavior because it is related to human rights. However, on the other hand the community continues to accept homosexual behavior because it is contrary to trusted beliefs and customs. Then, there are also those who reject behavior as well as homosexuals like Papa Wira, schools and authors of their own stories. The form of rejection given is in the form of violence against the main character. This is consistent with what is in Indonesia because most homosexuals will be tried or treated harshly in the past. Until finally the Indonesian government formulated a law on LGBT so that LGBT perpetrators still get good treatment. Penelitian ini bertujuan untuk mendeskripsikan pandangan tokoh lain terhadap homoseksual yang tergambar dalam novel Cinta Tak Berkelamin karya Andy Stevenio. Data pada penelitian ini berupa kutipan cerita di dalam novel. Penelitian ini menggunakan teknik baca dan teknik catat. Analisis data menggunakan metode kualitatif. Hasil penelitian menunjukkan bahwa ada beberapa tokoh yang menerima pelaku dan menolak perilaku homoseksual, seperti Mama Wira dan Mama Wisnu kedua tokoh sama-sama menerima pelaku tetapi menolak perilakuknya. Kebanyakan masyarakat yang masih menerima perilaku homoseksual karena berkaitan dengan HAM. Namun, di sisi lain masyarakat tetap menerima perilaku homoseksual karna bertentangan dengan kepercayaan dan adat istiadat yang dipercaya. Kemudian, ada pula yang menolak perilaku serta pelaku homoseksual seperti Papa Wira, sekolah serta pengarang cerita sendiri. Bentuk tindakan penolakan yang diberikan berupa tindakan kekerasan terhadap tokoh utama. Hal ini sesuai dengan apa yang ada di Indoensia karena sejak dulu kebanyakan para pelaku homoseksual akan diadili atau diperlakukan secara kasar. Hingga pada akhirnya pemerintah Indonesia merumuskan UU tentang LGBT agar para pelaku LGBT tetap mendapat perlakuan baik.