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Accounting Evaluation: Digital Transformation as Moderating Variable in Fintech, Green Finance, And Blue Finance Impact on Banking Financial Performance Gumilang, Risa Ratna; Nugraha, N; Suryadi, Edi; Sari, Maya; Heryana, Toni
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.76573

Abstract

This study aims to examine the influence of fintech adaptation, green finance and blue finance on financial performance moderated by digital transformation. The research was conducted on banking sub sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021-2023, totalling 141 observation data. The research results using WRAP PLS analysis found that fintech adaptation and green finance do not affect financial performance while blue finance has a significant impact on financial performance. Furthermore, the moderation test results showed that digital transformation moderates the effect of fintech adaptation and green finance on financial performance, but does not moderate the effect of blue finance on financial performance. The research findings support stakeholder’s theory, indicating that banks must play a role in providing policy support to the government in realizing environmentally-oriented investments. 
Peranan Nilai Kearifan Lokal “Balale” sebagai Modal Sosial Petani Dayak Banyadu dalam Penguatan Ekonomi Keluarga Salfarini, Eligia Monixa; Sari, Maya; Atlantika, Yeremia Niaga; Dedy
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

Abstract

Balale culture plays an important role among Dayak Banyadu farmers. The values contained in balale culture become social capital that helps Dayak Banyadu farmers in social life. Balale culture is always lived by the community through various activities in the village, especially in terms of farming. This study aims to examine the role of balale culture as social capital for the Dayak Banyadu community in improving the family economy. Using qualitative research methods, data was obtained through observation and interviews with participants. The participants selected were local farmers who still apply balale culture in farming activities, which is the main livelihood of the Dayak Banyadu community. Data were analyzed using the triangulation method, where data were organized, reduced, and codified to draw conclusions regarding social capital through balale culture in supporting the economy of farming families. The results showed that balale culture contributes to the family economy of farmers in Dayak Banyadu through the values of love, brotherhood, respect, responsibility, solidarity and cooperation
Pengaruh Faktor-Faktor Makroekonomi Terhadap Harga Cryptocurrency: Analisis Multi-Koin (2016-2024) Ammar, Muflih; Maya Sari; Netti Siska Nurhayati
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1973

Abstract

This study analyzes the impact of inflation (Consumer Price Index/CPI) and interest rates (Federal Funds Rate) on the prices of five major cryptocurrencies—Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), Dogecoin (DOGE), and Stellar (XLM)—over the period 2016–2024. Employing a quantitative approach, the study develops five separate multiple regression models, each representing one cryptocurrency as the dependent variable (Y). The results indicate that BTC, ETH, and DOGE are positively influenced by both inflation and interest rates. In contrast, XRP and XLM are only significantly and positively affected by inflation, while interest rates show no significant impact on their prices. The F-tests for each model confirm that inflation and interest rates simultaneously exert a significant effect on the prices of all five cryptocurrencies. These findings support the Arbitrage Pricing Theory (APT), which posits that asset valuation is determined by systematic risk factors, implying that even cryptocurrencies are not immune to the influence of inflation and interest rates.
Assessing Returns of IDX Sharia Growth Stocks: Applying The Fama-French Five-Factor Model For Portfolio Optimization Yulandri, Elsa; Sobana , Dadang Husen; Asih, Vemy Suci; Nugraha; Waspada, Ikaputera; Sari, Maya
Global Review of Islamic Economics and Business Vol. 13 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.131-06

Abstract

This study examines the influence of the Fama-French five-factor model on the excess return of stocks listed in the Indonesia Stock Exchange Sharia Growth Index and offers recommendations for optimizing Sharia-compliant portfolios. The model includes five independent variables: overall market return, firm size (measured by the return difference between small and large firms), book-to-market value, profitability (difference between firms with strong and weak earnings), and investment strategy (difference between conservative and aggressive asset growth). The analysis uses quarterly data from 2022 to 2023 and selects 14 companies from the index based on data completeness and consistent listing. Multiple linear regression with the Ordinary Least Squares method reveals that only the market return and firm size factors have a significant effect on excess return, with firm size having the strongest impact. Meanwhile, the book-to-market value, profitability, and investment strategy factors do not show significant individual influence. However, when assessed collectively, all five factors explain 93.06 percent of the variation in excess return, indicating the model’s overall strength. The study is limited by its short time frame due to the recent launch of the index and its relatively small sample size. These findings suggest that Sharia-compliant investors should prioritize firm size and market trends in portfolio construction. Future research should incorporate longer time periods, broader index comparisons, and qualitative factors such as investor sentiment or environmental, social, and governance indicators to enhance understanding of return behavior in Islamic equity markets.
Figurative Meaning in “Lang Leav” Poetry: Array Azti, Tengku Mutiara; sari, Maya; Anayati, Wan
Vernacular: Linguistics, Literature, Communication and Culture Journal Vol. 1 No. I (2021): JULY EDITION 2021
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.681 KB) | DOI: 10.35447/vernacular.v1iI.129

Abstract

This study concerns with the descriptive analysis of Figurative Meaning In “Lang Leav” Poetry. The problem of the study is (1) What are the types of figurative meaning used in Lang Leav poetry? (2) What is the dominant type of figurative meaning used in Lang Leav poetry? (3) Why was the type most dominantly used? The objective of the study is to find out the types of figurative meaning that is used in Lang Leav Poetry and to know the dominant types of figurative meaning that is used in Lang Leav Poetry and the reason why was the type most dominantly used. This study used a Keraf’s (2009) theory. The research method used is descriptive qualitative method to classify and analyze the poetry. The data sources are found to originate from Lang Leav poetry. The total number of the types of figurative meaning in Lang Leav poetry: personification is 2 (6%), hyperbole is 14 (45%), metaphor is 3 (10%), symbol is 3 (10%), simile is 4 (13%) and irony is 5 (16%). Hyperbole is the most dominant types because it indicated activities that happen in Lang Leav poetry. Hyperbole as the dominant types of figurative meaning in poetry because there are so many expressions are over expressed.
CHARACTERISTICS AND POTENTIAL OF MICROPLASTIC DEGRADING BACTERIA FROM LOCAL MICROORGANISMS OF LERI ARUK FROM BANGKA BELITUNG Desi, Desi; Syafiqo, Syafira Auliani; Olieviani, Marisa; Sari, Maya; Swandi, Monica Kharisma
BIOLINK (Jurnal Biologi Lingkungan Industri Kesehatan) Vol. 12 No. 1 (2025): Biolink August
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/biolink.v12i1.14520

Abstract

One of the efforts to reduce the impact of microplastic pollution is through local microorganisms (MOL). Practical and applicable MOL can be obtained from local materials such as leri aruk Bangka Belitung. This study aims to test the characteristics of various MOL formulations from leri aruk typical of Bangka Belitung as candidates for microplastic degradation agents and to characterize the bacteria. This study was conducted in several stages, namely sampling, making various MOL formulations, testing MOL based on physical, chemical and biological properties, isolation and characterization of microplastic degrading bacteria and testing the ability of bacteria to degrade microplastics. The results of the study obtained the best formulation results based on physical, chemical and biological properties, namely in formulation 2. The isolation results obtained 4 isolates that have the potential to degrade microplastics, namely isolates B13, B18, B19 and B20.Morphological and biochemical characterization of bacteria showed that isolates B13 and B19 were LactoBacillus, isolate B18 was Bacillus and isolate B20 was Escherichia. The consortium of 4 isolates can degrade microplastics by 7.14% for 1 week on LDPE plastic.
Implementing Research-Based Learning in Statistics and Probability Topics: A Workshop for Mathematics Teachers in Developing Contextual Inquiry Projects Sundayana, Rostina; Wartini, Tini; Usman, Ali; Nurbani, Tri; Firmansyah, Hilman; Lisna, Yusi Yusnita Juwita; Amirah, Eva; Masripah, Imas Siti; Nuryadin, Rully; Suryadi, Yopi; Hilman, Shinta Indriawati; Fajar, Pipih Nurul; Solihat, Deti Farida; Sari, Maya; Kusumah, Reni Risnawati
Indonesian Journal of Community Empowerment (IJCE) Vol 5 No 02 (2024): Indonesian Journal of Community Empowerment (May)
Publisher : Fakultas Kewirausahaan Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/ijce.v5i02.1047

Abstract

Mathematics education in Indonesia faces challenges in statistics and probability, often taught procedurally, leading to low student motivation and limited critical thinking. Teachers also struggle with scarce resources and outdated methods. Research-Based Learning (RBL) is proposed as an urgent solution, aligning with the Merdeka Curriculum, encouraging students to engage in the scientific process for deeper understanding. This community engagement initiative implemented RBL in statistics and probability for mathematics teachers in Garut Regency through a participatory teacher professional development approach. The workshop, based on the PPDAC framework, involved 30 teachers, training them to design contextual inquiry projects and analyze data using spreadsheets. A pre-assessment identified a competency gap, but post-assessment showed a 21% increase in teachers' understanding of RBL and statistics, along with improved confidence in project design. The program successfully enhanced teachers' technical competencies in teaching statistics innovatively, directly impacting the quality of learning in schools.
EFEKTIVITAS AVERRHOA BILIMBI DALAM MEMBUNUH PARASIT : SEBUAH TINJAUAN LITERATUR SISTEMATIS Azhari, Achmad Rizki; Sari, Maya; Saputra, Yoerdy Agusmal
Jurnal Kesehatan Tambusai Vol. 6 No. 3 (2025): SEPTEMBER 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jkt.v6i3.49417

Abstract

Buah belimbing wuluh (Averrhoa bilimbi linnaeus) mempunyai kandungan senyawa toksik yang dapat memberikan efek sebagai insektisida. Senyawa toksik tersebut adalah golongan senyawa flavonoid, alkaloid, saponin, dan tannin. Desain penelitian yang digunakan adalah systematic literature review. Data dikumpulkan menggunakan database dan mesin pencarian Google Scholar, PubMed dan ReseachGate dan hasil seleksi artikel dalam diagram flow. Buah belimbing wuluh efektif dalam membunuh parasit seperti jentik nyamuk aedes aegypti, larva Anopheles Sp, nyamuk genus Culex, larva nyamuk Anopheles aconitus INSTAR III,kutu rambut (Pediculus humanus capitis) dan kecoa Periplaneta americana.
Effectiveness of Chromolaena odorata L. cream in reducing melanocyte cell count and TNF- levels in male Wistar rats exposed to UVB radiation Sari, Maya; Yusuf, Hanifah
Trends in Infection and Global Health Vol 5, No 1 (2025): June 2025
Publisher : School of Medicine, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/tigh.v5i1.47237

Abstract

Chromolaena odorata L. is a plant traditionally used in herbal medicine. The leaves of C. odorata contain bioactive compounds with high antioxidant activity, making them potential therapeutic agents for hyperpigmentation and inflammation. Ultraviolet (UV) radiation is an extrinsic factor and a major cause of skin aging, known as photoaging. Photoaging is a process due to chronic UV exposure that induces the formation of reactive oxygen species (ROS). Excess ROS, surpassing body's antioxidant capacity, leads to skin barrier damage, DNA damage, and hyperpigmentation. Photoprotection is essential to mitigate these effects. The aim of this study was to evaluate the antioxidant activity of C. odorata leaf ethanol extract cream and its effect on melanocyte cell and tumor necrosis factor alpha (TNF-) levels in male Wistar rats (Rattus norvegicus). A true experimental post-test with control group design was used, involving 42 male Wistar rats divided into seven groups: Group Ino UVB exposure, cream base only; group IIUVB exposure only; group IIIUVB exposure with cream base; group IVUVB exposure with 5% C. odorata ethanol extract cream; group VUVB exposure with 10% C. odorata ethanol extract cream; group VIUVB exposure with 2% hydroquinone cream; and group VIIUVB exposure with 5% vitamin C cream. C. odorata extract was formulated into a cream and tested for antioxidant activity using the 2,2-diphenyl-1-picrylhydrazyl (DPPH) assay. The cream was topically applied to rats dorsal skin irradiated with UVB for three weeks following a scheduled exposure protocol. At weeks 3 and 6, three rats per group were euthanized using cervical dislocation, and 55 cm dorsal skin samples were collected for histological analysis of melanocyte count and TNF- levels via enzyme-linked immunosorbent assays (ELISA). The results showed that C. odorata ethanol extract cream contained strong antioxidants with an IC50 of 57.7 mg/L. Statistical analysis revealed significant differences in melanocyte count and TNF- levels among groups at weeks 3 and 6 (p0.05). The 10% C. odorata extract cream had the lowest melanocyte counts, while the 5% C. odorata extract cream exhibited the lowest TNF- levels, indicating the extracts photoprotective and anti-inflammatory effects.
Phytochemical test of 3 wild rambutan (Nephellium Lappaceum L. - Sapindaceae) fruits from Riau Province Sofiyanti, Nery; Fitmawati; Isda, Mayta Novaliza; Agesti, Asih Rahayu Ajeng; Sari, Maya; Pranata, Syafroni
Jurnal Biologi Tropis Vol. 22 No. 3 (2022): July - September
Publisher : Biology Education Study Program, Faculty of Teacher Training and Education, University of Mataram, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jbt.v22i3.3574

Abstract

Rambutan (Nepelium lappaceum) is one of tropical fruit plant that poses high morphological character, both cultivated or wild plants. The exploration of Nephellium in Riau Province had indicated 3 variations of wild Nephellium (Mone, Tunyiang dan Rambutan Hutan). The aim of this study was to examined the phytochemical contents of fruit from three wild Nephellium from Riau Province. Samples used in this study were three fruit parts (pericarp, aril and seed). Phytocemical tests were conducted qualitatively for alkaloid, terpenoid, steroid, flavonoid, saponin and tannin. The result showed that each fruit part had different phytochemical contents. Alkaloid was only found in aril of all wild Nephellium (Mone, Tunyiang dan Rambutan Hutan). Terpenoid and saponin were found in all fruit parts, while saponin was absent in all fruit parts from three wild Nephellium.  ditemukan pada semua bagian buah dari ketiga buah rambutan liar. The result of this study provides additional information of phytochemical content of wild N. lappaceum.
Co-Authors ,, Erwansyah Abdul Aziz, Nor Farradila Abdul Hamid Abdul Muhaimin Elyusufi Abdul Rozak Abdul Rozak Achmad Rizki Azhari Ade Gunawan Ade Gunawan Adilla Bahri Lubis, Nur Afdhal Surya Hamid Afkar, Alysa Humairah Agus Rahayu Agustian, Aldy Agustin, Roro Rian Agustini, Kamelia Agustinus Ngadiman Ahiase, Godwin Ahmad Afandi Ahmad Sabri Ahmad Sabri Ahmad Saeroji Aidhya Irhash Putra Akma Khairunnisa Al Muna, Nuna Alfiana, Rinta Alghifari, Erik Alhadi, Fahmi Ali Hasan Al Bahar Ali Usman, Ali Allenidekania Allenidekania Alwinda Manao Amalia, Shendy Amirah, Eva Ammar, Muflih Ampomah, Philipina Anang Shophan Tornado Anayati, Wan Andriana, Denny Andrieta Shintia Dewi Anita, Apriliawati Antonius Antonius Arfina, Angga Arianto, Tezar Arifin, Adip Arista, Dora Arman Bemby Sinaga Armansyah Arrum Dwi Wahyuni Arus Reka Prasetia Asana, Annur Ramadhani Asih Rahayu Ajeng Agesti Askolani Askolani, Askolani Asma Asma Asriani, Elza Astuti, Fitri Diana Asya, Shadrina Aulia Rahman Harahap Awudu, Shaibu Ayu Juni Sihombing Ayu Nurwitasari Aziz Muradovich, Kayrdinov Aziza Maharani Azti, Tengku Mutiara Baehaqi Bahri, Aisyah Amanda Baihaqqi, Mhd Anggi Baihaqqy, Mochammad Rizaldy Insan Bakry, Mohammad Iqbal Balang, Fransiskus Barokah, Tetty Baso Pallawagau Budhi Pamungkas Gautama, Budhi Budiharto, Toto Caesarya, Sesy Cahyaningsih, Desi Cahyaningtyas, Christian Chairul Furqon, Chairul Chandra, Dicky Chatarina Umbul Wahyuni Ciptagustia, Annisa Dabi, Rowland Dabi, Rowland Seyram Koku Dahrani, Dahrani Daviq Chairilsyah Davu Raissa Elazar Dedy dedy dedy, dedy Desi Desi, Desi DESSY ADRIANI Destrinelli Destrinelli Desy Tri Anggarini Dewantara, Bachtiar Dewi, Intan Kumala Dian Kurnianingrum, Dian Dibias Lazuardi Maulid Dinda Adela Disman Disman Disman Disman, Disman Diwa Ardhaza Dona Afriyani Dwi Budi Santoso Dyan Eka Tamara Dynaria Siregar, Yetti Edem Lekettey Edi Suryadi, Edi Edisah Putra Nainggolan Efendi, Rinja Eka Nurmala Sari Eko Prihandono Eli Ratni Elni Fatimah Elviana Elviana, Elviana Elvina Sari Ema Nur Amalia Endah Wahyuni Erika, Friti Sinta Erric Wijaya, Erric Erwan Efendi Etika Pujianti Euis Bandawaty Fachrur Rozi Fajar, Pipih Nurul Fajri, Arinal Fanji Wijaya Fauziah, Sheilla Nurul Febri Nur Salamah Febrimeli, Dwi Febtrina, Rizka Feskaharni Alamsjah Feti Karfiati Memed Fidiana, Fidiana Fikri, Rizal Firman Ganda Manik Fitmawati Fitmawati Frido Sarita Simatupang Fuad Muchlis Furqan, Andi Chairil Gaol, Liska Yuni Br Lumban Ghotan Rolandi Ginting, Intan Anisa Gudiato, Candra Gunawan, Fany Gusmaneli Gusmaneli Gusmita Zalianti Habiddin Hairani, Debby Riana Hakiki, Iqbal Hanafi Nasution Handayani, Oktavia Hanif, Faizira Nur Hanifah Yusuf Harahap, Yanti Novita Hardita, Lisha Febrianty harisandi, Prasetyo Harun, Muhammad Fiqri Hasibuan, Ira Maulida Sari Haugesti Diana Helty, Mestika Riza Hendra Budiono Henny Herwina Heny Hendrayati HERI SUSANTO Herliani Herliani Heryana, Toni Heskia, Carlo Hidayat, Arman Hilman Firmansyah, Hilman Hilman, Shinta Indriawati Hindriyanto Dwi Purnomo Ho, Thuy Tien Hukmi Hukmi, Hukmi Husnul Khatimah Ibnu Rawandhy N. 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