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Optimizing Corporate Social Resposibility for Enhanced Economic Resilience: An Accounting Perpective Mareta, Sigit; Doktoralina, Caturida Meiwanto; Lestari, Lestari; Dewi, Ranita Puspita Sari; Christsetyo, Peter Azarya Misael Andrew
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.60

Abstract

Environmental CSR plays an urgent role in supporting the economic resilience of coastal communities, where livelihoods are deeply intertwined with natural resources. However, the full potential of CSR in these regions has not yet been optimised due to challenges in both environmental management and financial transparency. Coastal communities remain vulnerable to economic fluctuations, making it essential to understand how CSR initiatives can enhance long-term stability. This paper examines the theoretical model of Environmental CSR and financial transparency, exploring how these factors can strengthen the economic resilience of coastal communities. By integrating environmental conservation efforts with transparent financial reporting, CSR can empower communities to manage their resources sustainably and reduce dependency on external forces.  This study is one of the few addressing CSR's role in coastal regions, particularly in the context of environmental sustainability and financial management. The findings are expected to provide valuable insights for both academic research and practical policy-making, offering a framework for enhancing CSR effectiveness in vulnerable areas. Ultimately, this research aims to contribute to sustainable economic development and community resilience, with a specific focus on coastal regions.  
The Effect of Implementing Authentic Assessment on Student Learning Activities and Outcomes Lestari, Lestari
Tekno - Pedagogi : Jurnal Teknologi Pendidikan Vol. 11 No. 1 (2021): Tekno-Pedagogi
Publisher : Program Magister Teknologi Pendidikan Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/teknopedagogi.v11i1.32705

Abstract

This study investigates the effect of implementing authentic assessment on student learning activities and outcomes in the context of elementary school history education. The research design involved an experimental approach, with one group receiving authentic assessment and another group receiving conventional assessment. Participants were fifth-grade students from a specific school. Data collection methods included pre-test and post-test assessments, observation of student activities during lessons, and a questionnaire to gauge student attitudes toward the learning process. The findings revealed that students who underwent authentic assessment demonstrated higher levels of engagement in learning activities compared to those subjected to conventional assessment. Additionally, significant improvements were observed in the learning outcomes of students in the authentic assessment group. This suggests that authentic assessment not only fosters greater student involvement in the learning process but also enhances their understanding and retention of the subject matter. These results underscore the importance of incorporating authentic assessment practices in educational settings to promote more meaningful and effective learning experiences for students.
Pengaruh Earning Per Share Net Profit Margin dan Tobin’s Q Terhadap Return Saham Syariah Sektor Kesehatan di Bursa Efek Indonesia Lestari, Lestari; Erdiana, Atty
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12772

Abstract

This study aims to determine the effect of Earning per share (EPS), Net Profit Margin (NPM) and Tobin's Q on Islamic stock returns in the health sector on the Indonesia Stock Exchange (IDX). The object of this research is the health sector's sharia stocks, totaling 22 shares. The sampling method used is purposive sampling with the criterion that the issuer has complete financial reports from 2019-2022, and found 14 stocks that meet the criteria. This study uses multiple linear regression analysis techniques which are used to examine the effect of EPS, NPM and Tobin's Q on sharia stock returns in the health sector. The results of the research show that EPS, NPM and Tobin's Q do not have a significant effect on the return of sharia stocks in the health sector on the Indonesia Stock Exchange (IDX).
Analysis of Intellectual, Emotional, Spiritual Intelligence and Interpersonal Communication on Organizational Culture as Mediating Variables (Case Study of PT. Bank Syariah Indonesia Branch Office Merdeka 3 Lhokseumawe City) Hasibuan, Ahmad Fauzul Hakim; kharisma, Kharisma; Ichsan, Ichsan; Lestari, Lestari
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

This research aims to analyze the influence of intellectual, emotional, spiritual intelligence and interpersonal communication on employee performance by considering the mediating role of organizational culture. Intellectual, emotional, spiritual intelligence and interpersonal communication are very important to instill in every employee. Where it is important for employees to decide on something to do and build good relationships with other employees or customers to grow their self-image in the work environment and the company's image in the eyes of the public. The results of this research show that intellectual intelligence influences employee performance, interpersonal communication influences employee performance. Apart from that, organizational culture does not mediate the influence of intellectual intelligence on employee performance. This shows that employees have self-confidence in solving problems and communicating well to establish working relationships with other employees or customers. And organizational culture has not been able to mediate intellectual intelligence, emotional spirituality and interpersonal communication on employee performance.
Need Analysis for Developing STEM Integrated Electronic Teaching Material of Alternative Energy to Promote Students’ Creative Thinking Skills lestari, lestari
Physics Learning and Education Vol. 2 No. 4 (2024): December Edition
Publisher : Department of Physics Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ple.v2i4.178

Abstract

Twenty-first-century education requires students to possess several skills, one of which is creative thinking skills and student-centered learning, where teachers only act as facilitators to develop learning tools, one of which is teaching materials. This research aims to obtain an analysis of the need for the development of integrated STEM electronic teaching materials on alternative energy to enhance students' creative thinking skills. Data collection was carried out through teacher interview instruments, student characteristic questionnaires, and creative thinking skills test questions. Data were analyzed using descriptive statistical analysis techniques. The subjects of this study consist of one physics teacher and 30 students at SMAN 1 Payakumbuh District, as well as one physics teacher and 20 students at SMAN 1 Mungka District. Based on the data analysis conducted, three research findings were obtained. First, the constraints in the development of teaching materials and students' interest in electronic teaching materials in physics learning are categorized as very good with scores of 87.1 and 90.2, respectively. Second, the characteristics of students are categorized as good with a score of 73.5, and the characteristics of students consist of four aspects: students' interest in learning, students' attitudes, students' motivation to learn, and students' learning styles. Lastly, students' creative thinking skills are categorized as very poor with scores of 35.42 and 25.95. The research results indicate the need for a needs analysis for the development of integrated STEM alternative energy electronic learning materials to enhance students' creative thinking skills.
PENGARUH LATIHAN FLEKSI WILLIAM TERHADAP TINGKAT NYERI PUNGGUNG BAWAH PADA PERAWAT PELAKSANA DI RSU HAJI MEDAN TAHUN 2017 Zulfikar, Nani; Lestari, Lestari
Jurnal Ilmiah Keperawatan Vol 3 No 1 (2020): JURNAL MUTIARA NERS
Publisher : Program Studi Ners UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Low Back Pain (LBP) is the most common musculoskeletal problem and it is currently the most widespread problem affecting the human population. William's flexion exercise is an exercise therapy for low back pain sufferers developed by Dr. Paul William in 1937 by strengthening abdominal and gluteus maximus muscles and extending the back extensor muscles. The purpose of this study is to identify generally the effect of William's flexion exercises on the level of low back pain in nurses in Haji general hospital Medan. This research was quantitative study using a quasi-experimental design that is provide treatment or intervention on research subjects then the treatment effect is measured and analyzed (Polit & Beck, 2012). The type of quasi-experimental design used was one group pretest-posttest only design. Results of analysis of normality test with analytical methods namely Shapiro-Wilk Test showed that the intervention group's pain scale was normally distributed (p> 0.05) and also used a descriptive method so that the data were analyzed using parametric tests namely the Independent t-test to test the average difference between 2 groups and paired t-test to test the difference in average pain scale before and after the intervention. The conclusion of William's flexion training research provides benefits in reducing low back pain in nurses at Haji general hospital Medan, it can be seen in the following conclusions: (1) pain scale before doing William flexion in the intervention group respondents showed an average of 3.82 (moderate pain scale); (2) Pain scale after doing William flexion in the intervention group respondents showed an average of 2.59 (mild pain scale); and (3) there was difference in pain scale before and after the intervention of William flexion in the intervention group, where the pain scale before showing moderate pain and after flexion showing mild pain scale.
Perencanaan dan Pengembangan Fasilitas Pondok Tahfidz Qur’an dan Musholla Al Fath, Yayasan Hidayatullah Kubu Raya Nurhamsyah, Muhammad; Muazir, Syaiful; Lestari, Lestari; Alhamdani, Muhammad Ridha; Chairiah, Adilla
Jurnal Pengabdian Masyarakat Teknik Vol 7, No 1 (2024): Jurnal Pengabdian Masyarakat Teknik (JPMT)
Publisher : Fakultas Teknik Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jpmt.7.1.11-18

Abstract

Ruang lingkup arsitektur secara luas merupakan bagian dari kehidupan yang berhubungan dengan tempat berlangsungnya berbagai macam kegiatan manusia, diantaranya adalah kegiatan di bidang pendidikan. Pondok pesantren termasuk kedalam jalur pendidikan luar sekolah (non formal) yang salah satu jenisnya yaitu pondok pesantren tahfidz qur’an. Di Kalimantan Barat, salah satu pondok pesantren tahfidz qur’an adalah Pondok Tahfidz Qur’an Hidayatullah di Desa Rasau Jaya 2, Kecamatan Rasau Jaya, Kabupaten Kubu Raya. Kondisi eksisting fasilitas pondok ini masih sangat minim dan terbatas, hanya terdapat satu bangunan yang berfungsi sebagai ruang kelas belajar, dan juga berfungsi sebagai rumah ustadz, sedangkan musholla masih dalam proses pembangunan. Pondok ini belum memiliki asrama santri, sehingga santri masih berasal dari masyarakat sekitar dan tidak menginap, pondok ini juga belum memiliki ruang kantor pengelola, dan fasilitas penunjang lainnya. Berdasarkan kondisi tersebut, tujuan dari PKM ini untuk menata kawasan pondok pesantren, mendesain bangunan dan merencanakan arahan pembangunan fasilitas kawasan pondok pesantren. Pendekatan partisipatif digunakan sebagai metode pelaksanaan kegiatan ini. Pihak pondok pesantren dilibatkan dalam pelaksanaan kegiatan ini melalui diskusi atau FGD dengan Tim PKM untuk merumuskan masalah di pondok pesantren yang akan digunakan dalam perencanaan dan perancangan desain. Hasil dari kegiatan PKM ini berupa gambar rencana masterplan, gambar pra desain musholla, sekolah dan rumah pengurus pesantren.
Optimizing Corporate Social Responsibility (CSR) for Enhancing Economic Resilience in Coastal Communities: An Inclusive Development Model Mareta, Sigit; Meiwanto Doktoralina, Caturida; Lestari, Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3422

Abstract

In the context of sustainable development, the role of corporate social responsibility has gained significant importance, particularly in resource-based industries operating in coastal regions. This research paper proposes an inclusive development model that integrates ethical values and community engagement to foster economic resilience and environmental sustainability in coastal communities. Coastal communities often face unique socioeconomic and environmental challenges owing to their heavy dependence on natural resources, heightened vulnerability to the impacts of climate change, and the complex interplay between economic activities and fragile ecosystems. (Bhale & Bh?le, 2017) The global economic slowdown has significantly affected coastal communities, particularly in regions heavily reliant on the maritime sector. This study explores how Corporate Social Responsibility (CSR) can be utilized to enhance economic resilience, focusing on empowering women and fostering social inclusion in these communities. Utilizing both quantitative and qualitative research methods, including literature reviews, interviews, and field observations, this study aims to develop an inclusive CSR model integrated with accounting principles. Findings indicate that structured CSR initiatives have a positive impact on local economies, particularly when tailored to address specific community needs. This study contributes to the existing literature by providing a practical framework for businesses to implement sustainable CSR strategies that benefit coastal communities
Carbon Emissions Disclosure: Return on Assets, Leverage and Media Exposure Lestari, Lestari; Meiwanto Doktoralina, Caturida; Mareta, Sigit; Apriani, Ari; Alhazami, Lutfi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3441

Abstract

The purpose of this study is to prove the hypothesis that return on assets, leverage projected by debt to equity ratio and media exposure affect the disclosure of carbon emissions. This type of research uses a quantitative approach. The population in this study are mining companies listed on the IDX in 2018-2022. The total population is 52 companies. Researchers apply a non-probability sampling method, which will specifically be carried out using purposive sampling method, then a total sample of 26 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis method to analyze the effect of independent variables on the dependent which is processed using Statistical Program for Social Science (SPSS) 25 software program. Based on hypothesis testing, the results show that media exposure has a positive and significant effect on carbon emission disclosure. Meanwhile, Return on Asset and Debt to Equity Ratio have no significant effect on carbon emission disclosure.
Resilient Food Security through ERM and Prophet Yusuf’s Approach Zahri, Mohd. ‘Adli; Moklis, Nurul Aqidah; Zahri, Fatin ‘Alia; Lestari, Lestari
Jurnal Lemhannas RI Vol 12 No 4 (2024)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v12i4.987

Abstract

Purpose: This research examines the alignment between Prophet Yusuf's historical food security strategies and modern Enterprise Risk Management (ERM) frameworks to inform contemporary food security policies. Study Design/Methodology/Approach: A qualitative analysis of historical texts, including interpretations by scholars such as Al-Qurtubi (2008) and Al-Tabari (2009), was conducted to extract key components of Prophet Yusuf's strategies. These components were then compared with current ERM principles to assess their applicability in today's policy context. Findings: The analysis reveals that methods such as predictive risk assessment, strategic grain storage, sustainable resource management, waste reduction, and contingency planning closely mirror modern ERM practices. Integrating these historical strategies can enhance the resilience and effectiveness of current food security policies. Originality/Value: This study bridges historical analysis and modern risk management, offering a unique perspective on the relevance of ancient practices in addressing contemporary food security challenges. It provides actionable insights for policymakers seeking to incorporate proven strategies into modern frameworks, thereby strengthening national and regional food security resilience.
Co-Authors Aitiawisima, Rahel Ajamsaru, Ramses Hiskia Alfarizi, Fazlur Rahman Alfitra, Nur Fadia Alhaidar, Muhammad Raffi Alhamdani, M R Alhamdani, Muhammad Ridha Amalia, Laili Rizki Amelia, Friska Anakota, Raisa Ananiah Ananiah Andy Sunder Keer Dahoklory Anggraini, Siti Hana Anisa, Nur Aini Anita Indria Anmama, Ronald P. Annisa, Meidia Apriani, Ari Aprilia, Lisa Arifah, Husnul Arum Surya Utami Asep Kusmawan Asmirani Alam Ata, Putri Fritami AYU LESTARI Azizah, Khalifatul Azra, Azzumardi BAMBANG ARIYANTO, BAMBANG Bambang Setiawan Cahyo, Risky Nor Chairiah, Adilla Christsetyo, Peter Azarya Misael Andrew Cristianti Costafina Kilikily D. Ratumanan, Stelie Darkay, Erwin DESI NATALIA, DESI Dewi, Ranita Puspita Sari Dini Anggorowati Diyan Lestari Doktoralina, Caturida Meiwanto Dolaitery, Demianus Adrian Dolewikou, Rina Dolwoy, Michael R Dwi Budi Santoso Dwi Zulfita Dwilita Astuti Edward, Edward Edy Sony Efthariena, Efthariena Eka Kusuma Dewi, Eka Kusuma Emilza Tri Murni Engrith G Leunupun Erdiana, Atty Farah Erika Fernando, Zean Ferry Ferdiansyah, Ferry Fery Andi, Uray Fianto, Zeva Adi Firzatullah, Raden Muhamad Fortuna, Nezalsa Giyana, Giyana Guslianto Guslianto Hamdil Khaliesh Handoko Sakti, Sri Harin Widiyatni Hasan, Hafia Hasanah Hasanah Hasibuan, Ahmad Fauzul Hakim hasnia, Hasnia Helen Rumurlely Hermolina Fidratan Hidayat, Kusnadi Supriadi Husla, Ridha Ichsan Ichsan Ikaputra Ikaputra Imimpiana, Arianus Indriani, Nia Irawanis, Susi Irmaningsih, Yogi Irwin ., Irwin Irwin, Irwin Isnaningsih, Anti Jaharudin, Jaharudin Jaya, Frans Riano Jayanti, Ervina Titi Jekson N. Konoralma Jems Sopacua Johansz, Dovila Jufriani, Anita June, Kufla Jusmin, Jusmin Kalsum, Emilya Kamaruddin, Sitti Fatimah Kastera, Maljhon Keriapy, Melty F. Khalizah, Ainun Khanivah, Khanivah Kharisma, Kharisma Khumaira Khumaira, Khumaira Killay, Timothina Knyarilay, Julisye F. Koupun, Rode Penina Kurniati, Ratnah Kurniawan, Romy Kwuwulay, Ani Kwuwulay, Hermina Lainsamputty, Jecklin M. Lakuteru, Sem Donaldto Leinussa, Maria Lekidama, Mathias Lekitoo, John Lerrick, Alen Obertina Lutfi Alhazami Luzi, Ahmad Surya M Nurhamsyah Maftuhah Maftuhah Makay, Daniel Makmur Makmur Malau, Fransina Manshur, Tubagus Manurung, Wim Benhard Mareta, Sigit Maulana, Muhammad Rizky Megawati - Mehmorliay, Alci Mei Indra Jayanti Melati I. S. Umarella Merri Yelliza Miru, Juandi Moklis, Nurul Aqidah Monjel, Astin Muazir, S Muh. Nasir Muhammad Hanif Muhammad Irfan Muhammad Ridha Alhamdani Muhammad Taufiqurrahman, Muhammad Muhroji Mulyana, Yuni Muzakki, Muhammad Nahakleky, Reni Nainggolan, Elsima Nani Zulfikar Nazlia, Suraiya Nengsih, Whenci Rahma Nessy Anggun Primasari, Nessy Anggun Ningrum, Nurmalisadikin Setia Norce A. Anidlah Novan, Novan Noya, Stelvia Wemly Noya Nur Oktaviani Nuraiman, Nuraiman Nurfalah, Saputri Nurhamsyah, Muhammad Nurullah, Aditya Fajar Nuryati, Tutty Oktaviani, Dwi Pakolay, Magdalena Paliaky, Yenliv D. Patuhrahman, Muhammad Arief Penata Warni, Eka Pintaka Kusumaningtyas Pramita, Roni Andri Pramita, Roni Andri Andri Prihandono, Bowo Yuli Putri, Fia Alifah Rahmadani, Agung Rahmah, Shofa Aulia Rahman, Zainur Arif Rahmaniawati, Dian Ayu Ramadhan, Ananda Surya Randi, Randi Rarutioka, Krismendo Ratu, Rinoly H. Relmasira, Marthina Rimi Gusliana Mais Ririhena, Micael Rita Eka Izzaty, Rita Eka Rogerio Knyartutu Romrainy, Salomina Rudiyono ., Rudiyono Rumtutuly, Krestina Russaputro, Ahmad Naufal Guthni Sahetapy, Sarah Saifuddin Saifuddin Sairtory, Difia Sairtory, Elsi Nonsi Salmon, Nice Santoso, Ary Saputra, Angga Reza Saputro, Isnaini Eddy Sari, Intan Puspa Sari, Nurfiya Satria, Ofan Saununu, Joy M. Sefanya Sairiltiata Sembiring, Putri Lisma Natalia Br Septiarini, Isna Nur Sholihah, Dinda Siamiloy, Reay Mork Sigit Sugiarto Sihar Tambun Simatupang, Ernawati Siti Nurhaliza Sitorus, Riris R Souhoka, Renny St. Aisyah Sijid Subraja, Tedy Suci Fitriani, Suci Suci Utami, Suci Sudarmiani Sudarmiani, Sudarmiani Sulimaly, Deviana Susanti, Maria Melani Ika Syahputra, Fahmi Syaiful Muazir Taqiyah , Anisah Tetrapoik, Nelcy Tetrapoik, Widya Iryanti Teurupun, Silas Thoriq, Ziad Tiwery, Dian Sartin Topurtawy, Irhels Triono, Muhkhlas Utami, Endah Purwanti Verlin J. Keilayoka Vinolia Tunay Viola V. Koryaru Wakole, Dores Waremra, Ransito W. Wibisono, Yohan Wicaksana, Raihan Widia, Harlinda Widiyanti, Erika Nur Willies, Aldilla Yulia Yosafat A. Romer Yuliana Unwakoly, Bertha Yulianti, Ayu Dwi Zaghloul, Taha Romadhan Zahri, Fatin ‘Alia Zahri, Mohd. ‘Adli Zairin Zain Zaman, Komarun Zukhra, Ririn Muthia Zusana Mose