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All Journal Jurnal EMT KITA JURNAL MUTIARA AKUNTANSI Jurnal Ekuivalensi International Journal of Business Economics (IJBE) GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi Arus Jurnal Sosial dan Humaniora International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) International Journal of Science and Environment
Widy Hastuty HS
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The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025) Hastuty HS, Widy; Hou, Amin; Duffin, Duffin; Ramadhani, Laily; Sijauta, Dominggus
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.228

Abstract

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.
Sistem Pengendalian Internal dalam Pencegahan Fraud yang di Moderasi oleh Nilai-Nilai Islam: (Studi pada Kantor PT. Pegadaian Syariah Cabang Medan) Hastuty HS, Widy; Harianto, Adi; Razaq, Mhd Restu Razaq; Chaniago, Sabaruddin; Pasaribu, Deby Siska Oktavia
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.365

Abstract

Penelitian ini bertujuan untuk mengetahu pengaruh Sistem Pengendalian Internal Dalam Pencegahan Fraud Yang Di Moderasi Oleh Nili-nilai Islam (studi pada Kantor PT. Pegadaian Syariah Cabang Medan). Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. Lokasi tempat penelitian ini dilakukan di kantor CPS Pegadaian Syariah Setia Budi Tanjung Rejo yang beralamat di Jl. Setiabudi no 96 Medan. Populasi dalam penelitian ini adalah seluruh pegawai CPS Pegadaian dengan jumlah 69 pegawai. Metode pengambilan sampel pada penelitian ini menggunakan metode non probability sampling sementara untuk teknik pengambilan sample menggunakan sampling jenuh dimana seluruh populasi dijadikan sample hal ini dikarenakan jumlah populasi yang kurang dari 100. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Analisis ini sering disebut dengan generasi kedua dari analisis multitarivate. Hasil penelitian menunjukkan bahwa sistem pengendalian internal yang diterapkan oleh PT. Pegadaian Syariah Cabang Medan memiliki peran yang signifikan dalam mencegah fraud. Selain itu, nilai-nilai Islam memoderasi praktik pengendalian internal tersebut dengan memberikan landasan etis yang kuat dalam mengatur perilaku organisasi. Temuan ini menunjukkan bahwa integrasi nilai-nilai Islam dalam sistem pengendalian internal dapat meningkatkan efektivitas dalam mencegah fraud dan mempromosikan kepatuhan terhadap prinsip-prinsip syariah. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang hubungan antara sistem pengendalian internal, nilai-nilai Islam, dan pencegahan fraud. Implikasi praktis dari penelitian ini adalah perlunya perusahaan untuk memperkuat sistem pengendalian internal mereka dengan mempertimbangkan nilai-nilai etis, termasuk nilai-nilai Islam, sebagai landasan untuk mengurangi risiko fraud dan memperkuat kepatuhan terhadap prinsip-prinsip syariah.
Socialization of The Importance of Knowing The Benefits of Investments and Financial Securities in Budisatriya Medan Vocational School Amin Hou; Ester Hervina Sihombing; Sabaruddin Chaniago; Ahmad Rivai; Nasib; Martin; Ratih Amelia; Manda Dwipayani Bhastary; Widy Hastuty HS; Ahmad Fadli
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3158

Abstract

There are various types of investment to choose from. Starting from real investments in physical form such as land, houses and gold as well as non-real investments in the financial sector. An example of non-real investment is investment in the financial sector such as in the capital market. Many students still don't understand the benefits of investing For this reason, education in the form of training given to students about the benefits of financial investment and the capital market will certainly be a door to change in character for students to be braver in making various investment choices in the future. The solution offered for community service carried out at SMK S Budisatrya Medan is in the form of presenting material about the benefits of investment and various ways of making financial investments in the current money market or capital market.
Efforts to Increase Digital Literacy in Class XII Students at Budi Agung Private Vocational School Medan Nasib; Harianto, Adi; Juliansyah, Roni; Novirsari, Emma; Honkley, Tony; Martin; Hervina Sihombing, Ester; Hastuty HS, Widy; Amelia, Ratih; Tambunan, Debora
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.3765

Abstract

Digital literacy is the ability to use information and communication technology (ICT) effectively and critically. Digital literacy can involve the ability to find, evaluate, use and create information through various digital platforms. On this occasion, the focus was on increasing digital literacy for students in class XII of Budi Agung Private Vocational School, Medan. In this community service activity, face-to-face seminars and basic training are carried out for all students. Digital literacy can certainly provide benefits for students. The benefits that can be felt with digital literacy are that students can access various sources of information to support learning, help with assignments, teach students to evaluate the reliability and validity of online information sources which will also be useful as preparation for the world of work.
Co-Authors Adi Harianto Agus Ahmad Fadli Ahmad Fadli Ahmad Rivai Amin Hou Andri Soemitra azzahra, an suci Chaniago, Sabaruddin Debora Tambunan Deby Siska Oktavia Pasaribu Duffin Ester Hervina Sihombing Ester Hervina Sihombing Helena Louise Panggabean Hervina Sihombing, Ester Juliansyah, Roni Maisyarah Salsabila Manda Dwipayani Bhastary Martin Martin Martin Mhd Ismail Magfur Minasari Nasution Nasib Nirmalasari Novirsari, Emma Nurlaila Harahap Rafida Khairani Ramadhani, Laily Ratih Amelia Ratih Amelia, Ratih Razaq, Mhd Restu Razaq Rivai, Ahmad Sijauta, Dominggus Tony Honkley Tyus Windi Ayuni Zulia Rifda Daulay