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DARMANSYAH .
Universitas Pancasila
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DETERMINANTS OF FIRM VALUE WITH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Wina Endra Nitha; Tri Widyastuti; Darmansyah, Darmansyah
International Journal of Social Science Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i1.10448

Abstract

The main objective of this study is to evaluate and analyze the determinants of firm value, as well as to examine the mediating role of capital structure in the relationship between business risk, growth opportunities, and institutional ownership on firm value. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research sample comprises 104 companies selected purposively based on specific criteria relevant to the objectives of the study. To analyze both the direct and indirect relationships among the examined variables, the study employs path analysis as the analytical method. The findings of the study indicate that business risk has a negative effect on firm value. Conversely, growth opportunities and institutional ownership are found to have a positive impact on firm value. In addition, capital structure exhibits a significant positive effect on firm value. A key contribution of this study is the identification of capital structure as a significant mediating variable that strengthens the influence of business risk, growth opportunities, and institutional ownership on firm value. This study reveals that capital structure plays a dominant mediating role in the relationship between business risk, growth opportunities, and institutional ownership and firm value. The integrative model proposed in this research offers a novel perspective by positioning capital structure as a strategic mechanism for value creation. These findings contribute to the theoretical understanding of firm value determination, particularly within the context of emerging markets during the post-crisis period of 2019–2023.
AN ENVIRONMENTAL ACCOUNTING APPROACH IN ANALYZING THE IMPACT OF THE ECOTOURISM INDUSTRY, INNOVATION, INFRASTRUCTURE INVESTMENT, AND GREEN ECONOMY ON SUSTAINABLE CITIES AND COMMUNITIES IN THE MANDALIKA SPECIAL ECONOMIC ZONE, WEST NUSA TENGGARA Mulia Rahmah; Arisetyanto Nugroho; Darmansyah, Darmansyah
International Journal of Social Science Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i1.10490

Abstract

The development of sustainable cities and communities is an integral part of the Sustainable Development Goals (SDGs), particularly SDG 11. The Mandalika Special Economic Zone (SEZ) in West Nusa Tenggara has been designated as a national strategic project that requires environmentally oriented and participatory development governance. This study aims to analyze the influence of the ecotourism industry, innovation and creativity, infrastructure investment, and green economic practices on the development of sustainable cities and communities, using the environmental accounting approach as the conceptual framework. A quantitative approach is employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected through a survey of 210 respondents consisting of tourism actors, zone authorities, local communities, and investors. The results reveal that all independent variables—ecotourism industry, innovation, infrastructure investment, and green economy—have a positive and significant impact on sustainable cities and communities. Among these, green economic practices made the most dominant contribution. Furthermore, environmental accounting is proven to have a mediating role in strengthening the impact of these variables on regional sustainability. These findings highlight that environmental accounting functions not only as a reporting tool but also as a strategic instrument for enhancing transparency, accountability, and performance evaluation of sustainable development in the Mandalika SEZ. This study contributes theoretically to the development of environmental accounting studies and provides practical implications for managing national strategic zones through a sustainability lens.
Diagnosa Penyakit BrownSpot dan LeafBlast Pada Tanaman Padi dengan MobileNetV2 dan TensorFlow-Lite Gunawan, Rahmat; Darmansyah, Darmansyah
Jurnal Informatika UPGRIS Vol 10, No 1: Juni 2024
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jiu.v10i1.19133

Abstract

Penelitian ini bertujuan untuk mengatasi masalah penyakit LeafBlas dan BrownSpot pada tanaman padi di Indonesia, yang signifikan mengancam ketahanan pangan nasional. Perubahan iklim dan serangan hama telah menyebabkan kegagalan panen, seperti yang dialami oleh petani di Karawang pada tahun 2023. Penelitian ini mengimplementasikan teknologi deep learning menggunakan arsitektur MobileNetV2 untuk mendeteksi penyakit pada tanaman padi dengan akurasi tinggi. Data dikumpulkan dari Balai Besar Peramalan Organisme Pengganggu Tumbuhan (BBPOPT) di Kabupaten Karawang dan melalui proses analisis data, pelatihan model, dan evaluasi performa. Hasil menunjukkan bahwa model MobileNetV2 dapat mengklasifikasikan daun padi dengan tingkat akurasi 95% pada data latih dan 88% pada data validasi. Aplikasi mobile yang dikembangkan mampu memprediksi penyakit dengan akurasi tinggi dan diuji kompatibilitasnya pada beberapa perangkat Android. Implementasi teknologi ini diharapkan dapat meningkatkan produktivitas pertanian, meminimalkan kerugian petani, serta mendukung ketahanan pangan nasional.
Pelatihan Tata Kelola UMKM dan BUMDes di Kecamatan Surade, Kabupaten Sukabumi Sari, Lola Fitria; Djaddang, Syahril; Harnovinsah, Harnovinsah; Derriawan, Derriawan; Rachbini, Widarto; Darmansyah, Darmansyah; Wijaya, Agustinus Miranda; Nawasiah, Nana; Syam, M. Ardiansyah; Oktaviani , Silvi Malvina
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.007

Abstract

Kegiatan ini bertujuan untuk mengatasi tantangan seperti keterbatasan akses permodalan, rendahnya kapasitas sumber daya manusia, kendala pemasaran, infrastruktur yang tidak memadai, kurangnya inovasi produk, serta lemahnya pengelolaan keuangan di sektor UMKM dan BUMDes. Dengan pendekatan multimetode meliputi ceramah, diskusi interaktif, dan workshop berbasis studi kasus, kegiatan ini memberikan pelatihan tata kelola usaha digital, strategi pemasaran digital, dan penggunaan teknologi modern. Hasil kegiatan diharapkan mampu meningkatkan daya saing dan kemandirian UMKM serta BUMDes melalui implementasi strategi berbasis digital marketing. Luaran kegiatan ini mencakup publikasi ilmiah untuk mendokumentasikan proses dan capaian, sekaligus memberikan kontribusi pada pengembangan ilmu pengetahuan serta praktik pemberdayaan masyarakat. Program ini diharapkan menciptakan dampak berkelanjutan dalam mendukung pertumbuhan ekonomi lokal di Kecamatan Surade dan sekitarnya.
A systematic literature review of online religious leaders, digital advertising, management performance, and consumer decisions in Islamic Banking Mulyanti, Kurniawati; Nugroho, Aris Setyanto; Darmansyah, Darmansyah
Journal of Economics and Business Letters Vol. 5 No. 2 (2025): April 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v5i2.505

Abstract

This study systematically reviews the literature to examine how online religious leaders, digital advertising, and management performance influence consumer decisions to adopt Islamic banking products, with a focus on Bank Syariah Indonesia (BSI). Employing a systematic literature review methodology, 118 studies published between 2005 and 2025 were analyzed using thematic synthesis. The findings reveal that these three antecedents impact consumer behavior through the mediating roles of trust and motivation. Online religious leaders build legitimacy and shape subjective norms, while digital advertising engages consumers through credibility and emotional appeal. Management performance reinforces service quality, innovation, and Sharia governance, enhancing trust. The integration of the Theory of Reasoned Action (TRA) and the Stimulus-Organism-Response (SOR) model provides a robust theoretical lens to understand these dynamics. The study contributes to academic discourse by contextualizing behavioral theories in Islamic banking and offers practical guidance for banks to develop culturally sensitive, ethically compliant, and effective marketing and management strategies.
Membangun Jiwa Kepemimpinan di Era Digital: Kegiatan Sosialisasi di MAS Kepala Hilalang Nurdiani, Silvana; Fajrina, Rahma Melisha; Darmansyah, Darmansyah; Suryanti, Suryanti; Ramadani, Helsi Zulfan
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2025): Juni 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i3.700

Abstract

The rapid development of digital technology demands that young generations possess adaptive, visionary leadership skills and the ability to utilize digital advancements wisely. This community service activity aimed to foster and strengthen leadership attitudes among students at MAS Kepala Hilalang through interactive and practical socialization activities. The implementation methods included preliminary observation, material delivery through lectures and discussions, as well as role-playing simulations to train digital leadership. The results of the activity showed an increase in students' understanding of leadership concepts in the digital era, including the importance of digital literacy, online communication skills, and data-driven decision-making. Moreover, students demonstrated high enthusiasm in participating in leadership simulations and group discussions. This activity proves that participatory and contextual socialization programs can positively impact students’ character formation, particularly in developing leadership skills relevant to the digital transformation era. It is expected that this initiative can be sustained and adopted by other educational institutions as part of technology-based character education efforts.
WUJUDKAN ETIKA DIGITAL PADA GENERASI MUDA MELALUI PENCEGAHAN KONTEN PORNOGRAFI ONLINE Fajrina, Rahma Melisha; Nofrian, Fendi; Darmansyah, Darmansyah; Faradhiga, Aryadwipa A.
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 3 No. 03 (2025): MEI 2025
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Implementasi perwujudan etika digital pada generasi muda  merupakan salah satu  langkah untuk mewujudkan generasi muda yang sehat secara digital. Pada berbagai tulisan ilmiah ditemukan bahwa generasi muda saat ini telah terpapar oleh situs pornografi online yang dengan mudah diakses melalui perangkat telepon pintar. Situs-situs tersebut sering kali tidak memiliki hambatan akses yang signifikan, sehingga memudahkan para remaja untuk mengakses tayangan yang tidak senonoh tersebut. Akibatnya berbagai peristiwa yang menjadi dampak negatif dari pornografi online ini tidak terelakkan seperti kasus pemerkosaan, pergaulan bebas, hingga penyakit menular seksual. Kegiatan pengabdian masyarakat ini bertujuan untuk menyampaikan edukasi terkait etika digital pada generasi muda melalui upaya pencegahan konten pornografi online di SMAN 2 Kota Padangpanjang, Sumatera Barat. Peserta dari pengabdian ini merupakan para siswa dan siswi SMAN 2 Padangpanjang mulai dari kelas X hingga kelas XII. Metode yang digunakan dalam kegiatan meliputi ceramah dan sesi diskusi yang diisi dengan berbagai pertanyaan dari para siswa serta tanggapan dari pemateri atas pertanyaan tersebut. Edukasi ini diharapkan dapat menjadi langkah konkret untuk membantu generasi muda agar tidak terpengaruh pada konten pornografi online.
DETERMINAN PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Wicaksana, Satya Adi; Djaddang, Syahril; Darmansyah, Darmansyah
Kinerja Vol 4 No 01 (2021): Kinerja : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v4i01.1574

Abstract

The study aimed to test the effect of leverage, company size, inventory intensity and liquidity on tax avoidance.In addition, this study also aims to test the influence of independent commissioners who act as moderation. This study was conducted by moderate regression analysis method with sample selection method that is purposive sampling with a sample of 21 manufacturing sector companies during the period 2015-2019.The results showed that leverage positively affects tax avoidance and liquidity negatively affects tax avoidance,while the size of companies and inventory intensity have no influence on tax avoidance.In addition, independent commissioners as moderation strengthen the influence of leverage on tax avoidance.
The Analysis of Southeast Asia's Tax Revenue Determinants (Empirical Study 2001–2021) EP, Risda Liestianti; Ahmar, Nurmala; Darmansyah, Darmansyah
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.10610

Abstract

The impact of Southeast Asian tax revenue factors on development capital is examined in this study. The aim of the research was to investigate the potential impact of tax revenue factors in the Southeast Asian region. samples and populations from ten Southeast Asian nations: Singapore, Malaysia, Indonesia, Brunei Darussalam, Philippines, Thailand, Vietnam, Laos, Cambodia, Myanmar, and Timor Leste. The study employs time series data spanning from 2001 to 2021. The PLS Structural Equation Modeling (SEM) data analysis technique is used in this work to analyze quantitative data. The study's findings indicate that while external debt has a negative impact on tax collection, per capita income and GDP manufacturing have a beneficial impact. In the meanwhile, tax revenue is unaffected by GDP agriculture, foreign direct investment, or corruption.
An Implementation of Teacher Pedagogy on Students’ Biology Learning Outcomes at SMAN Bukit Sundi, Solok District Sari, Rahmi Septia; Lufri, Lufri; Darmansyah, Darmansyah; Purnamasari, Lora
Biosfer: Jurnal Tadris Biologi Vol 14 No 1 (2023): Biosfer: Jurnal Tadris Biologi
Publisher : UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/biosfer.v14i1.16355

Abstract

This research started from the problem of low student learning outcomes on the virus learning material, evidenced by the below-standard quiz scores. Therefore, the learning outcomes were not as expected. This research aims to know the implementation of biology learning in senior high school, which includes the design, implementation, and assessment of learning. The research informants were teachers of biology and Senior high school students. This type of research is descriptive with a qualitative approach. Based on the findings, it can be concluded that (1) the teachers are not contextually planning the learning. (2) The teachers are not effectively and efficiently implementing the learning due to (a) the lack of effective time utilization, (b) the lack of ability to establish and select instructional media appropriate to the criteria of the learning material, and (c) the poor quality of laboratory equipment. (3) The teachers assess student learning outcomes despite the incorrect procedures. ABSTRAK: Penelitian ini berawal dari permasalahan rendahnya hasil belajar siswa. Hal ini terbukti dari hasil kuis siswa yang berada dibawah (KKM) sehingga nilai Biologi tidak sesuai yang diharapkan. Penelitian ini bertujuan untuk mengetahui implementasi Pedagogik guru dan hasil pembelajaran biologi di SMAN Bukit sundi yang meliputi implementasi dan penilaian hasil pembelajaran. Informan dalam penelitian ini adalah guru biologi, siswa kelas X. Jenis penelitian deskriptif dengan pendekatan kualitatif. Berdasarkan temuan hasil penelitian tersebutterlihat (1) Guru tidak merencanakan pembelajaran secara kontekstual dengan konteks pembelajaran dilaksanakan. (2) Guru yang menerapkan pembelajaran belum efektif dan efisien karena: (a) Guru belum memanfaatkan waktu secara efektif, (b) Guru belum dapat menetapkan dan memilih media pembelajaran (c) pembelajaran belum efektif karena terbatasnya peralatan laboratorium. (3) Guru melakukan penilaian hasil belajar dengan prosedur yang belum tepat.
Co-Authors Abna Hidayati Adam Malik Adi Wiratno, Adi Aditya S., M. Afriansyah, Indra Agung Dinarjito, Agung Agusti Efi Agustina Agustina Iryani, Dewi Agustina, Rima Auliyamartha Aliya Afifa, Bismil Amelia Rahmi Amilia, Winanda Amini, Maryam Andayani, Safirah Andi Ayu Lestari Anesia, Anesia Anggraini, Novita Lizza Angraini, Ezi Anugrah, Septriyan Apdian, Donny Apit Priatna Ardiana, Lisa Arifin, Indra Aris Setyanto Nugroho Arisetyanto Nugroho Arissetyanto Nugroho Artika Wulan Agustin Arya Perdana, Guntur Aulia Tsalits, Askhaarina Awaludin, Wawan Awan Uji Krismanto Ayu Priandari, Rida Aziz, Yudi Azmi, Fauziah Azrul A., M. Azwar Subandi B.K, Felicia A. Stevanie` Baene, Marelius Bambang Purwoko Bella, Rahmi Aurya Biru, Rembulan Catra Banyu Budiarty, IDA Chairunnisak, Chairunnisak Chatarina Umbul Wahyuni Choirul Anwar Choirul Anwar DA, Shazana Darlis, Olivia Darman, Regina Ade Darminto, Dwi Prastowo Dedi Supendra Delastri, Yefrineng Demina Demina Derriawan Derriawan, Derriawan Desi Anggraini Desvianti, Desvianti Desyandri Desyandri Devianto, Hary Dewi Agustina Iryani, Dewi Agustina Dewi, Ayu Komala Dharmawan, Purwoko Erie Djadang, Syahril Djaddang, Syahril Dzaki, Ahmad Eldarni Elpalina, Srimutia Emridawati Emridawati EP, Risda Liestianti Erianjoni Erianjoni Erwandy, Erwandy Fajri, Emzia Fajrina, Rahma Melisha Faradhiga, Aryadwipa A. Fatmariza Fatmariza Febri, Suri Purnama Febriansyah, Rico Setiawan Febriyanto, Pramahadi Fetri Yeni J Fifi Swandari Firdaus Firdaus Fitria, Yanti Fitrisia, Azmi Gita, Eilinafta Habibie Habibie Hadaming, Hamdana Harnovinsah Harnovinsah Hasan, Mu`thi Hawari, Hawari hendri, nofri Hens Saputra Heri Rustamaji Herlambang Setiadi Herry Wardono Herti Utami Hidayati Hidayati Hidayatulah, Serlin hidayatullah, Hidayatullah hidayatullah Hikmawati, Ningsih I Wayan Suparta . Ibrahim, Adil Hassan Ibrahim, Maulana Ilham Zitri Iman, Sadrul Imro’athush Sholihah, Husna Indo Santalia Indrati Kusumaningrum, Indrati Inka Nusamuda Pratama Irfandi Irfandi, Irfandi Irja, Irja Irvan, Arief Irvandi Gustari Iskandar, M. Yakub Iswahyudi Iswahyudi Izza Anshory Jamaaluddin Jamiat, Ahmad Jasrial Jasrial, Jasrial Jaya, Ratna Indra JMV Mulyadi kardinan, kardinan Karnilawati Kesuma, Desmaria Puji KESUMOJATI, SISTER CLARA ISLAMY Khairunnisa Khairunnisa Krismoniga, Krismoniga Kurnia, Reni Kurniawati Mulyanti Laila Refiana Said Lbs, Intan Nur Fatihah Lilis Nurjanah Linawati Linawati Lismeri, Lia Lora purnamasari, Lora Lubis, Putra Fisabilillah Lubis, Windar Hidayati Lufri Lufri Lukmanul Hakim Lumenta, Vincent Gravie Ebenhaezer M, M. Syahrul M. ARDIANSYAH SYAM Maharani, Wury Malahayati, Shadiqa Marfiana, Andri Marnilin, Feni Marzelni, Marzelni Maulia, Elvia Meldi Ade Kurnia yusri Merwati, Endang Etty Mohammad Djamil M.Nur Mombang, Mombang Muhammad Fadli MUHAMMAD HASBI Muhammad Ilham Muhammadi, Muhammadi Mulayadi, JMV Mulia Rahmah Muliana, Muliana Murni, Yeti Mutiara Felicita Amsal Nana Suryana Nandi Haerudin Nasir, Dul Aris Nathaniel, Nathaniel Nawasiah, Nana Nendra, Robby Celvin Nilda Tartilla Ningrum, Endah Prawesti Nofrian, Fendi Noor, Syaifullah Novesar Jamarun Novrianti Nugraha, Agus Nugroho, Aris Setyanto Nurbety Nurdiani, Silvana Nurhasanah, Ami Nurmala Ahmar Oktaviani , Silvi Malvina Oktriani, Elisa Pertiwi, Ragil Elva Piliang, Hasrul Prasetyo Wibowo, Yudhi Pratama, T. Rykard Yudha Puspita Romadhona Putra Daulay, Ade Putri, Anggun Radika Putri, Desi Sandra Putri, Riska Nanda Rahayu, Thiyas Sri RAHMAT GUNAWAN Rahmayanti, Elsa Rahmi Pratiwi, Rahmi Rahmi Septia Sari, Rahmi Septia Rahmi, Ulfia Ramadani, Helsi Zulfan Ramadhano, Agung Ramalis Hakim Ramdani, Safier Rasdanelwati, Rasdanelwati Recyalini, Viorin Rehani rehani Rijkad Omar Dylian, Rijkad Omar Risthy, Nisa Meutia Rito, Rito Rizki Rizki S. Ferdinand Suwarji Sailendra Sailendra Sari, Lola Fitria Sari, Resti Elma Sari, Risna Maya Satya Adi Wicaksana Sawin, Sawin Sembiring, Rinawati seno sudarmono Hadi, seno sudarmono Septiarti, Wahyu Setya Rahayu Setyawan, Febby Hadi Sheldiha, Duwanita Sigit Nur Dianto Simparmin br Ginting Simparmin Ginting Sobar, Agus Solfema Sonia Maifa Sri Mulatsih Sri Mulyani Sri Widyastuti Suhendra, Irwan Sulaksono, Sonny Supriyadi Supriyadi Suratno Suratno Suratno Suratno Suryanti Susi Karyawati Suyanto Suyanto Suyanto, Suyanto Syafitri, Shinta Syafril Syafril syailendra, syailendra SYAM, M. ARDIANSYAH Syukri, Alfi Tanjung, Rifqi Aulia Tirto Prakoso Tri Widyastuti Tri Widyastuti Tsalits, Askhaarina Aulia Ulfah, Maulidani Wella Marsita Wicaksana, Satya Adi Widiatmoko, Pramujo Widya, Devita Aristya Sri Wieldy Menanda Wijaya, Agustinus Miranda Wina Endra Nitha Witjaksono, Ronny Bagus Wiwik Ekyastuti YAHYA . Yanieta Arbiastutie, Yanieta Yefriwati, Yefriwati Yessy Yanitasari Yudhi Lestanata Yudiana, Yudiana Yuli Darni Yuninda Rekka, Yuninda Rekka Puttri Yuningsih, Riana Yusuf Abdillah, Sulthon Zahratul Azizah Zelhendri, Zelhendri Zen, Zelhendri Zulfa Emalia Zulfirman, Rony Zuliarni Zuliarni Zuwirna, Zuwirna