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Analysis of CSR Disclosure Practice in Sustainability Reports:  A Case Study of Mining and Agriculture Companies in the Indonesia Sharia Stock Index Wulandari, Nurafifah; Saleh, Rahmat
Widya Cipta: Jurnal Sekretari dan Manajemen Vol. 8 No. 2 (2024): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v8i2.12236

Abstract

The urgent need for CSR disclosure is not only for the company's internal needs in accountability, transparency, risk management, and business sustainability but also includes compliance with regulations and ensuring the reputation of the company's image for the trust of stakeholders, especially the surrounding community. The current situation related to the activities of mining and agricultural companies, which are risky and sensitive to the social environment and political economy, has become a major concern for various parties in Indonesia. Corporate Social Responsibility (CSR) has now become an obligation for companies that run their business activities directly or related to natural resources, which can be reported in the sustainability report. The study aims to determine the description of CSR disclosure practices in sustainability reports with the Sharia Enterprise Theory (SET) approach. The measurement indicators used are the GRI Standard and Sharia compliance, which consists of 4 categories in measuring CSR disclosure carried out by the content analysis method. This research was conducted on companies listed on the Indonesian Sharia Stock Index (ISSI). The number of samples in this study was 11 companies consisting of 6 mining companies and five agricultural companies obtained by purposive sampling technique. This study did not include the 2020-2024 period in the analysis because the global economic crisis due to the COVID-19 pandemic made companies change their priorities. The results showed that, in general, the concept of SET in CSR disclosure has been applied by companies in terms of habluminallah and habluminannas, with an average disclosure of 47 items out of 123 items per company. The company that disclosed the most was PT Timah Tbk, with a score of 65 items, and the lowest was PT Austindo Tbk, which had 30 items. Our findings have alternative implications for the government in several ways, including strengthening regulations and policies, supervision and law enforcement, incentives and support, and pressure on companies to provide space for public involvement and participation.
Economic Interests of Media in the Coverage of the News Value of Sex on the Harian Rakyat Aceh M. Syam, Hamdani; Anisah, Nur; Saleh, Rahmat; Rani Usman, Abdul; Khairani, Dini
Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Vol. 5 No. 2 (2020): December 2020 - Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia
Publisher : Ikatan Sarjana Komunikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/jkiski.v5i2.413

Abstract

In addition to having the freedom to spread news to the public, the press also have the freedom to search and process news. In exercising that freedom, journalists always consider that news must be interesting so that people want to read it. The media coverage of sex, including stories on rape, sexual harassment, adultery, cheating, and sordid topics, is a news value that has a high rating for people. Sometimes in the economic interests of the media, journalists violate the norms and ethics of the news. This study is aimed to examine through content analysis the coverage of sex in the Harian Rakyat Aceh newspaper, which from January to April 26 featured 54 articles related to sex. This study examined this coverage in the context of Indonesia’s implementation of the journalistic code of ethics. Indonesian journalists are prohibited from mixing facts and opinions and from reporting sadistic and obscene news. Using the Holsti formula, inter-coder reliability resulted in a CR of 0.99, showing strong reliability. After data collection, coding sheets were analyzed using SPSS software to determine the results of each category. This study found that the news value of the 54 articles in the Harian Rakyat Aceh newspaper is considered to have violated the journalistic code of ethics. Thus, it can be assumed that there is an economic interest in the media’s reporting of sex in that newspaper.
Kecemasan Algoritmik serta Implikasi terhadap Stres Kerja dan Kepercayaan Diri Profesional pada Karyawan di Era Digital Saleh, Rahmat; Hidayat, Rahmat
GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Vol 16, No 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/gdn.v16i1.14774

Abstract

Abstract The digital transformation driven by the Fourth Industrial Revolution has given rise to algorithmic management, where artificial intelligence-based systems actively supervise, evaluate, and direct employees. This new paradigm creates unique psychological challenges known as algorithmic anxiety. This study aims to analyze the influence of algorithmic anxiety on work stress and professional self-confidence among employees in the digital era. This research uses a quantitative approach with a causal associative design. The participants consisted of 250 employees in the city of Padang who work for companies implementing algorithmic management, with an age range of 18 to 35 years, selected through a convenience sampling technique. Data were collected using the Algorithmic Anxiety Scale (SKA), an adaptation of the Perceived Stress Scale (PSS-10), and an adaptation of the Rosenberg Self-Esteem Scale (RSES). Data analysis was performed using a simple linear regression test. The research findings indicate that algorithmic anxiety has a significant influence on work stress and professional self-confidence. This influence is positive for work stress, meaning an increase in algorithmic anxiety will increase work stress. Conversely, the influence is negative for professional self-confidence, where an increase in algorithmic anxiety will decrease the level of professional self-confidence. The contribution of algorithmic anxiety to the dependent variables is 8.8%. In conclusion, algorithmic management is a significant source of psychological pressure for employees in the modern workplace.
Transformasi Sosial terhadap Kebijakan Pengelolaan Bank NTT (Studi Kasus pada Kantor Pusat Bank NTT di Kota Kupang) Saleh, Rahmat; Atang, Ahmad; Laan, Rahmat; Darajat, Syarifuddin
Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Vol 12 No 2 (2026): Juni
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jhm.v12i2.34155

Abstract

This study aims to describe and examine in depth the forms of social transformation and their impacts on the management policies of Bank NTT. The research employs a qualitative approach, with data collected through observation, interviews, and document analysis. The data were analyzed using descriptive qualitative methods. The theoretical frameworks applied in this study are structural functionalism and systems theory. The findings indicate that transformation at Bank NTT represents a process of systemic change centered on digitalization and human resources, which has broadly affected organizational structure, work patterns, and employee work culture. Digital transformation at Bank NTT has been driven by demands for increased operational efficiency, service expansion, and the need to adapt to societal behavior that is increasingly dependent on digital technology. Social transformation and management policies at Bank NTT have generated positive impacts, as reflected in improved work efficiency and effectiveness, enhanced quality of customer service, strengthened employee professionalism and accountability, as well as the modernization of work systems and organizational governance. Nevertheless, several negative impacts were also identified, including resistance to change among some employees, increased work pressure and adaptation burdens, gaps in technological competencies, and tensions in workplace relations during the transition period. Theoretically, these findings are relevant to structural functionalism and systems theory, as the success or failure of transformation depends on the support of subsystems and the effective functioning of existing structures within Bank NTT that sustain social transformation and its management policies.
Financial Feasibility of Sugar and Alcohol Agroindustries: Kelayakan Finansial Agroindustri Gula dan Alkohol Saleh, Rahmat; Wulandari, Nurafifah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 12 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v12i1.2314

Abstract

This study evaluates the financial feasibility of an agro-industrial project by PT XYZ, which processes sugar and alcohol, using key investment appraisal metrics. A quantitative financial analysis was conducted employing Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). Results indicate a positive NPV, confirming the project’s potential for profit, and a high PI, reflecting efficient capital use. The investment is recoverable within 2 years and 5 months, demonstrating a short payback period. However, the relatively low IRR highlights financial risks linked to raw material price fluctuations and market uncertainty. These findings provide critical insights for agro-industrial investors and managers, emphasizing the need for robust risk mitigation strategies alongside strong financial indicators when making investment decisions.
PELATIHAN DIGITALISASI MARKETING UNTUK PELAKU USAHA MIKRO (PENDAMPINGAN UMKM SURABAYA) Saleh, Rahmat; Kwan, Melinda Christanti
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 10 No 1 (2026): In Progres
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v10i1.782

Abstract

Packaging is key for a product to sell and add value. Therefore, MSMEs need to innovate, especially in packaging, such as changing the design, materials, and colors. The purpose of this activity is to enable lecturers and students to carry out one of the Tridharma of Higher Education, namely community service. It can provide facilities to the community on how to innovate in packaging. It is hoped that through this activity, participants, especially MSMEs, can apply innovation to their product packaging, so they can reach a wider market and compete globally. If the product packaging design is attractive, it will support the product to sell better. This can enable MSMEs to gain greater profits. The target of this community service activity is aimed at MSMEs in Surabaya to provide knowledge in innovating design on product packaging. In addition, in this service activity, MSMEs are also provided with knowledge and ways to conduct digital marketing to support their business activities.
Upaya Membangun Public Trust terhadap Partai Politik di Provinsi Berbasis Syariat Islam Aceh Alqarni, Wais; Syamsudin, Muhammad Hasan; Saleh, Rahmat
POLITEA Vol 6, No 2 (2023): Politea : Jurnal Pemikiran Politik Islam
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/politea.v6i2.22937

Abstract

 One of the public institutions that must provide services by referring to the principles of good governance is a political party. Political parties become part of the state due to state financing through the National Budget (APBN) and Regional Budget (APBD). The purpose of this study is to find out how public trust in local political parties, as well as to find out efforts in building public trust in local parties. The method used is qualitative with a descriptive approach. The result was that local parties must revamp party regeneration if public trust is to increase. In addition, party ideology must be clear so that it is easily understood by the public and also increases public trust in the political party itself. The conclusion from this research is that public trust in political parties is an important thing and one way to achieve this is for parties to be inclusive of the latest issues in their region or region. The next research recommendation that can be carried out is to explore how Islamic law is the basis of the political system in Aceh.
Co-Authors Abdul Kohar Ade Latifa, Ade Adi Kurniawan, Eka Afriva Khaidir Akhyar, M. Nur Alqarni, Wais Andi Faisal Bakti & Venny Eka Meidasari Andi Mariani Z., Andi Anggraini, Titi Anisah, Nur Anita Munawwaroh, Anita Asmara, Galuh Jati Asty Khairi Inayah Syahwani Atang, Ahmad Baswindro Costa, Tiago Dadang Iwan Riswandi Daniel Happy Putra Darajat, Syarifuddin Deni Yanuar, M. Ikom Deny Setiawan Dini Yuniarti Ditaellyana Artha Dwiyana, Asnurbaety Fatoni, Zainal Fernando, Lanang Koko Gea Dwi Asmara Ginoga, Lesia Fatma Hadikusumo, Reina A. Hamdani M. Syam, Hamdani Hayatun Nufus Henrie Buchari, Henrie Hizir, Hizir Husna, Mawaddatul Iban, Angela Ibnu, Fitranita Iman Firmansyah Iman Firmansyah Irwan Irwan Ismail Ismail Iza, Nikmatul Jalil.M, Abd. Khairani, Dini Khalisni Khoirun Nisa Kwan, Melinda Christanti Laan, Rahmat Lesia Fatma Ginoga Lestari, Mathilda Sri Lisdayanti, Lisdayanti Lutfi Nurcholis Mashur Razak Meita Sondang Rizki, Meita Sondang Merdekawati, Eka Moh. Basri Muchsin Muchsin Nashiruddin, Rafie Neni Murniati Ningrum, Vanda Norman Luther Aruan, Norman Luther Nurdin, Andi Asmiati Oktafiani, Irin Pratama, Dhipo Rahmat Hidayat Rahmat Saleh Rahmatul Ahya Ramadhan, Masri Ramadhani, Suci Qadriana Rani Usman, Abdul Ratih Pratiwi Resti Jayeng Ramadhanti Riyanto Riyanto Riyanto Roni Ekha Putera Rosyanti, Novi Ruslan, Arief Sabri Sabri Safar Nasir, Muhammad Salfiadis, Salfiadis Sianipar, Henry Siti Zubaidah Sitohang, Marya Yenita Soehartono SRI RAHAYU Suharni M.Pd Sujatmiko Sujatmiko Sunuyeko , Nurcholis Susriyati Mahanal Syahidin Syahidin, Syahidin Syahwani, Asty Khairi Inayah Syamsudin, Muhammad Hasan TUNJUNG SULAKSONO Ummah, Roisatul Ummi Chasanah, Ummi Utami, Dian Wahyu Utomo, Muhajir Varita, Nirma Wasilah Wasilah Wibowo, Wahyu Adi Setyo Wulandari, Nurafifah Yamaly, Fadhil Yusnaini Yusnaini Zakia Asrifah Ramly Zetra, Aidinil