Suhantoro, Suhantoro
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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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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