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All Journal Berkala Perikanan Terubuk Saintia Matematika Jurnal EduBio Tropika KEADILAN PROGRESIF Jurnal Administrasi Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Taqdir Riset Akuntansi dan Keuangan Indonesia Journal of English Literacy Education Jurnal Manajemen Pendidikan UIR LAW REVIEW JURNAL EDUCATION AND DEVELOPMENT International Journal of Supply Chain Management Ensiklopedia of Journal BAHTERA : Jurnal Pendidikan Bahasa dan Sastra Majalah Patologi Indonesia JISICOM (Journal of Information System, Infomatics and Computing) Metahumaniora Ensiklopedia Education Review Indonesian Journal of Clinical Pathology and Medical Laboratory (IJCPML) TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pendidikan Dasar Perkhasa JIEP: Jurnal Ilmu Ekonomi dan Pembangunan JKMM Qadauna: Jurnal Ilmiah Mahasiswa Hukum Keluarga Islam El-Iqtishady Hydrogen: Jurnal Kependidikan Kimia Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal PkM (Pengabdian kepada Masyarakat) Tatsqifiy: Jurnal Pendidikan Bahasa Arab Riau Law Journal Proceeding of International Conference Health, Science And Technology (ICOHETECH) AHKAM : Jurnal Hukum Islam dan Humaniora Trending: Jurnal Manajemen dan Ekonomi Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) JIPI (Jurnal IPA dan Pembelajaran IPA) Journal of Arabic Education, Linguistics, and Literature Studies Jurnal Budi Pekerti Agama Islam International Journal of Economics, Management and Accounting aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia Fundamentum: Jurnal Pengabdian Multidisiplin Tadhkirah: Jurnal Terapan Hukum Islam dan Kajian Filsafat Syariah Proceeding of The International Conference on Economics, Accounting, and Taxation
Erlina Erlina
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Other

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The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024 Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1093

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports. Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.
Perbandingan Hukum Pers Indonesia dan Thailand dalam Perspektif Hukum Tata Negara Sari Febriyana Muriya; Erlina Erlina
AHKAM Vol 5 No 3 (2026): SEPTEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i3.10485

Abstract

Freedom of the press is an important element in a democratic state, but its regulation and restriction differ in each country according to the constitutional character adopted. Indonesia and Thailand show fundamental differences in providing protection for freedom of the press, making it important to examine the relationship between a state’s constitutional character and the model of protection and restriction of press freedom. This study aims to analyze the comparison of press freedom regulation in Indonesia and Thailand from the perspective of constitutional law and to assess its conformity with the principles of the rule of law and human rights. This study is normative legal research using statutory, conceptual, and comparative approaches. Legal materials were collected through a literature study of laws and regulations, legal doctrines, and international human rights instruments, then analyzed juridically and comparatively. The results showed that Indonesia, as a state with the character of constitutional democracy, positions freedom of the press as a human right protected by the constitution through the 1945 Constitution of the Republic of Indonesia and Law Number 40 of 1999 concerning the Press, and is further strengthened by the existence of the Press Council as an independent institution. Conversely, Thailand, as a state characterized by constitutional monarchy, provides strong protection for the royal institution through Article 6 of the 2017 Constitution and Article 112 of the Thai Criminal Code, which restrict press freedom through the criminalization of criticism of the monarchy. Based on the principles of the rule of law, human rights, and General Comment No. 34 of the UN Human Rights Committee, Indonesia’s system of press freedom restrictions generally better fulfills the principles of legality, legitimate aim, and proportionality than Thailand’s system. The conclusion of this study affirms that the constitutional character of a state influences the level of protection and restriction of press freedom. These findings imply the importance of strengthening press regulations that are democratic, proportional, and human rights-oriented, as well as developing comparative constitutional law studies on the relationship between constitutional design and the protection of press freedom.
Badan Pertanahan Nasional sebagai Mediator dalam Penyelesaian Sengketa Tanah Pasca Permen ATR/BPN RI No. 21 Tahun 2020 Muhammad Khaikal Fajri; Erlina Erlina
AHKAM Vol 5 No 3 (2026): SEPTEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i3.11014

Abstract

Although land disputes in Indonesia have been widely studied, discussions that specifically examine structural conflicts of interest in the dual role of the National Land Agency (BPN) as both certificate issuer and mediator remain limited. This study aims to analyze the authority and position of BPN as a mediator over its own legal products and to examine the legal certainty and executorial force of mediation outcomes based on Regulation of the Minister of ATR/BPN Number 21 of 2020. This study used a normative legal research method with statutory, conceptual, and analytical approaches. The legal materials used included primary legal materials in the form of laws and regulations and court decisions at four judicial levels, secondary legal materials in the form of legal doctrines and previous studies, and tertiary legal materials as supporting sources. Data were collected through library research and analyzed using normative juridical analysis techniques. The results showed that BPN’s mediation authority is facilitative-administrative in nature and contains three forms of structural conflict of interest, namely reputational, informational, and judicial conflicts, which are inherently contrary to the principle of nemo iudex in causa sua. In addition, the Deed of Settlement resulting from BPN mediation has the status only of a private deed without executorial title and has been proven weak at four judicial levels. These findings contribute to the development of administrative law theory and land law, particularly regarding the institutional design of mediation functions and understanding of structural bias in administrative dispute resolution mechanisms. The conclusion of this study affirms the importance of institutional separation of the mediator function and the granting of executorial title through statutory revision. The implications of this study include theoretical contributions to the development of literature on administrative law and land dispute resolution, as well as practical implications for the government and legislative institutions in reforming land mediation regulations to ensure substantive legal certainty and structural impartiality.
Pengaruh Meminta dan Memberi Maaf terhadap Kesehatan Jiwa dan Raga Zul Efendi; Ananda Farhan; Erlina Erlina
Jurnal Budi Pekerti Agama Islam Vol. 4 No. 3 (2026): Juni: Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v4i3.2134

Abstract

Forgiveness, both in the form of asking for and granting forgiveness, plays an important role in maintaining individuals’ psychological and physical well-being. In social life, individuals are inseparable from conflicts that can trigger negative emotions such as anger, hatred, and disappointment, which, if not properly managed, may affect mental and physical health. This study aims to analyze the effect of asking for and granting forgiveness on mental and physical health. The research employs a qualitative approach using a literature review method by examining various relevant scientific sources related to forgiveness and health. The findings indicate that forgiveness contributes significantly to reducing negative emotions, lowering stress levels, and improving psychological well-being. In addition, forgiveness also has a positive impact on physical health, particularly in stabilizing physiological conditions influenced by stress responses. Individuals who are able to forgive tend to have better emotional control, healthier social relationships, and an overall improved quality of life. Therefore, forgiveness is not only a moral or social act but also an important psychological mechanism in maintaining holistic health.
Augmented Reality Molecular Shape Cards: A Novel Approach to Strengthen Students Understanding of Molecular Shape M Sindy Carolin Pratama; Erlina Erlina; Maria Ulfah; Eny Enawaty; Dylan Williams
Jurnal Pendidikan Sains Indonesia Vol 13, No 4 (2025): OCTOBER 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpsi.v13i4.47653

Abstract

Students often face difficulties in visualizing molecular shapes based on the valence shell electron pair repulsion (VSEPR) theory, which is an abstract concept in chemistry. To address this issue, instructional materials need to be developed to help students visualize molecular shapes more concretely. This study uses the research and development (RD) method with the 4D (define, design, develop, and disseminate) development model. The developed instructional materials include cards and an augmented reality (AR) application that allow students to visualize and predict molecular shapes in a tangible way. Validation was conducted by experts in media, content, and language, resulting in feasibility ratings of 98.1% for media aspects, 92.8% for content and language aspects, with an overall average rating of 95.45%. After making improvements to the media, an initial response test was conducted with students, yielding an average score of 90.5% with an excellent rating, and a main scale response test showed a percentage of 96.9%, also categorized as excellent. Based on the feasibility and response tests, the molecular shape cards (MoSCa) media is ready to be implemented in the learning process. The student responses to the initial scale test were 90.5%, and to the main scale test were 96.9%, both rated as excellent. The results indicate that the MoSCa media, based on augmented reality, is engaging and effectively supports students' understanding of molecular shape concepts
Efektivitas Gamifikasi Berbasis AI dalam Pembelajaran Qira’ah Mutaqaddimah terhadap Literasi Digital dan Analisis Kritis Balkis Nurjamilah; Gita Novita Fitri; Erlina Erlina
Aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia Vol. 3 No. 3 (2026): Juli: Aktivisme: Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aktivisme.v3i3.1727

Abstract

The rapid development of digital technology demands a transformation in Arabic pedagogy within higher education. Qira’ah Mutaqaddimah courses frequently encounter barriers due to complex structures, unvocalized texts, and high student language anxiety. This study aims to evaluate the effectiveness of Artificial Intelligence-based gamification in enhancing digital literacy and critical reading analysis. The research employs a quantitative approach with a quasi-experimental design. The subjects involved thirty sixth-semester Arabic Language Education students at Universitas Islam Negeri Raden Intan Lampung, divided into experimental and control groups. Data were collected via questionnaires, classroom anxiety scales, and performance tests, then analyzed using paired sample t-tests. Quantitative analysis indicates significant improvements in the experimental class. The findings demonstrate that AI-driven gamification leads to a 37.28% increase in critical analysis, a 51.02% growth in AI literacy, and a 44.48% reduction in reading anxiety. Pedagogically, integrating AI and gamification serves as an effective instrument to modernize Arabic pedagogy, foster autonomous learning, and enhance students' critical thinking in the digital era.
From Financial Distress to Corporate Turnaround: An Episode-Based Measurement Approach in an Emerging Market Context Hendra Agustinus Marbun; Erlina Erlina; Abdillah Arif Nasution; Chandra Situmeang
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.213

Abstract

This paper introduces an episode-based measurement approach for studying corporate turnaround in emerging markets, addressing a fundamental methodological limitation in existing literature that predominantly treats the firm as the unit of analysis. Using data from the Indonesia Stock Exchange (IDX) covering 2000–2024, we identify 96 financial distress episodes from 87 non-financial firms, where distress is defined economically as periods when return on investment (ROI) falls below the prevailing risk-free rate. The episode-based framework reconceptualizes the unit of analysis from individual firms to discrete distress-recovery sequences, enabling temporal alignment of distress onset, strategy implementation, and recovery assessment. Descriptive findings reveal that 43.75% of episodes achieved successful turnaround, with management turnover present in 51.04% of episodes and macroeconomic shocks coinciding with 27.08% of episodes. An early empirical validation using binary logistic regression with cluster-robust standard errors demonstrates excellent model classification ability (AUC = 0.817, 75% accuracy). This paper contributes primarily to research methodology in turnaround studies by proposing a replicable, theoretically grounded approach that captures the dynamic, episodic nature of financial distress and recovery particularly relevant in emerging market environments characterized by recurrent macroeconomic volatility.
Co-Authors AA Sudharmawan, AA Abdillah Arif Nasution Ade Isyana Hairunnisa Aditya, Viqri Agus Pahrudin Ahmad Aulia Dalimunthe Ahmad Perdana Indra Alwy Arifin Amlys Syahputra Silalahi Ananda Farhan Andi Ummu Salamah Arlan Prabowo Asfriyati ,MKes Aulia Azka Azhar Maksum Balkis Nurjamilah Claudia Yunierta Tambunan Dalimunthe, Ritha F. DESI APRIANI, DESI Devo Ferin Alfarizi Dewi Angraini Diantari, Retno Aita Djufri Djufri DODDY Doddy Domingos Soares Dylan Williams Elfia Riandani Elly Rosmaini Eny Enawaty Fachrul Ghazi Fahmi Natigor Nasution Fera Apriliani* Gita Novita Fitri Hairida Hairida Hasanuddin Hasanuddin Hendra Agustinus Marbun Hendra Hendra Henry Rani Sitepu Heriansah ramanali Husna Amalya Melati Husnaini Rahmi Arrumi Ibnu Austrindanney Sina Azhar Ida Lestari Ida Rosmalina Idhar Yahya Indinastin Indinastin Ira Lestari Ira Puspitawati Iskandar Muda Ito Riris Immasari Juli Ana Julyanto Julyanto Jumadil Saputra Jumiati Jumiati Keulana Erwin Khairah Amalia Fachrudin Khusnul Khatimah Kismiadi Kismiadi Leo Francisco Lilis Suriyani Lina Suherty M Sindy Carolin Pratama MARIA ULFAH Maria Ulfah Marni Marni Masriani . Masriani Masriani Maulana Maulana Mellinda Sri Wardani Miftahur Rachman Moch. Dzulkirom AR Muhammad Akmansyah Muhammad Haykal Muhammad Khaikal Fajri Munir Munir Nalom Siagian Nurul Ainun Marfuah Olive Beckam Olivia Rahayu Pratiwi Herowati R.M. Sheridan Abdalla Rahma Amir Rahmad Ziady Rahmat Rasmawan Ramli Gadeng Rico Nur Ilham Riswan Hadi Kusuma Risya Sasri Rody Putra Sartika Rujiman Rujiman Saferius Ndruru Sari Febriyana Muriya Shiffa Febyarandika Shalichaty Sirojuzilam Hasyim Siti Aminah Dina Sinulingga Siti Khatimah Situmeang, Chandra Soetjipto Suwono Sri Dewi Rahayu Jamack Subadi Yono Sugianto Sugianto Supri Yadi Supuan Sultan Al Alif Suwardi Lubis Syarif Hidayat Tan, Winsherly Tarmizi Tarmizi Tasdik Darmana Titi Ratnasari Tiya Ruslina Putri Tomo Djudin Tya Daniela Usi Sukorini Wahyu Dwi Saksono Wahyuddin Wenseslaus Harley Hardiwinata Willy Sandhika Windarwati Windarwati Yandi Zul Azmi Zul Efendi Zulherman Idris