Article Per Year (5 Year)
p-Index From 2021 - 2026
11.938
P-Index
This Author published in this journals
All Journal Jurnal Hukum Khaira Ummah Nominal: Barometer Riset Akuntansi dan Manajemen INFORMASI INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Masalah-Masalah Hukum TEKNIK NOTARIUS Jurnal Hukum Progresif BERKALA FISIKA JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmu Lingkungan Jurnal JSIKA Jurnal Dinamika Akuntansi TABULARASA JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia) Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Jurnal Diskursus Islam Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Pustakaloka: Jurnal Kajian Informasi dan Perpustakaan Journal of Physical Education Health and Sport Journal of Nonformal Education AGRIVITA, Journal of Agricultural Science World Chemical Engineering Journal RIPTEKSI KEPENDIDIKAN PGRI Kajian Linguistik dan Sastra Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir JABE (Journal of Accounting and Business Education) Diponegoro Law Review JIMKesmas (Jurnal Ilmiah Mahasiswa Kesehatan Masyarakat) Journal of SouthEast Asian Human Rights Sriwijaya University Learning and Education International Conference REiD (Research and Evaluation in Education) Caraka : Jurnal Ilmu Kebahasaan, Kesastraan, dan Pembelajarannya JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Sains Manajemen:Jurnal Manajemen UNSERA Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Jurnal Biologi Tropis JITK (Jurnal Ilmu Pengetahuan dan Komputer) IKRA-ITH Humaniora : Jurnal Sosial dan Humaniora Communications in Science and Technology Edukasi : Jurnal Penelitian dan Artikel Pendidikan Jurnal Pengabdian Masyarakat AbdiMas Diponegoro Private Law Review JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Manuju : Malahayati Nursing Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis Brikolase : Jurnal Kajian Teori, Praktik dan Wacana Seni Budaya Rupa PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JURNAL PENELITIAN Jurnal Manajemen Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Jurnal Pengabdian Masyarakat Sains Indonesia (Indonesian Journal Of Science Community Services) Journal of Vocational Education Studies (JOVES) Jurnal Manajemen Universitas Bung Hatta Journal of Applied Science, Engineering, Technology, and Education Community Development Journal: Jurnal Pengabdian Masyarakat INDONESIA: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Computer and Information System (IJCIS) International Journal of Multi Discipline Science (IJ-MDS) JURNAL KESEHATAN TAMBUSAI TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan International Journal of Economy, Education and Entrepreneurship (IJE3) LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Edu Cendikia: Jurnal Ilmiah Kependidikan Velocity: Journal of Sharia Finance and Banking RUANG KATA: Journal of Language and Literature Studies Brilliance: Research of Artificial Intelligence Indonesian Collaboration Journal of Community Services (ICJCS) Cakrawala: Jurnal Pendidikan COVIT Journal Of World Science Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Abiwara : Jurnal Vokasi Administrasi Bisnis Jurnal Locus Penelitian dan Pengabdian Jurnal Keuangan dan Perbankan(KEBAN) Jurnal PkM MIFTEK Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Pendidikan Dasar (JIPDAS) Media Informasi Jurnal Edukasi El-Ibtida'i Sophia International Journal of Science and Environment Eduvest - Journal of Universal Studies Jurnal Multidisiplin West Science Jurnal Multidisiplin Sahombu Jurnal Pengabdian West Science Jurnal Penelitian Jurnal Hukum Caraka Justitia Jurnal Penelitian Kehutanan Wallacea SOROT: Jurnal Pengabdian Kepada Masyarakat Proceeding Mercu Buana Conference on Industrial Engineering Konsienti: Community Services Journal West Science Islamic Studies Indonesian Journal of Sport Science and Coaching Jurnal Pengabdian Kepada Masyarakat Citra Delima JAMBIS : Jurnal Administrasi Bisnis Eksplorium : Buletin Pusat Pengembangan Bahan Galian Nuklir EDUKASI : Jurnal Penelitian dan Artikel Pendidikan Berita Biologi
Sukirno Sukirno
Perpustakaan Fak. Kedokteran UGM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

Published : 164 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 164 Documents
Search

 13   14   15   16   17 
Langkah Praktis Dalam Penggunaan Media Informasi Sebagai Sarana Dakwah Muazaroh, Muslimatun Diana; Afifah, Diana Elfiyatul; Sukirno, Sukirno; Nuruzzaman, Moh. Agil; Supeno, Supeno; Munahar, Munahar; Sa'adah, Fina Ni'matus; Roa'zah, Nandipah
Jurnal Multidisiplin West Science Vol 2 No 01 (2023): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v2i01.3023

Abstract

Digitalisasi telah mengubah paradigma dakwah Islam secara fundamental, baik dari sisi metode penyampaian, strategi pengelolaan, maupun pola interaksi antara dai dan audiens. Penelitian ini bertujuan untuk menganalisis strategi pengelolaan dakwah digital dengan menggunakan metode tinjauan pustaka sistematis terhadap 1.074 artikel yang teridentifikasi, dengan 50 artikel dipilih berdasarkan relevansi konseptual dan kualitas ilmiah. Temuan penelitian menunjukkan bahwa dakwah digital berkembang melalui empat dimensi utama: (1) transformasi metode dakwah dari ruang fisik menuju media sosial dan platform digital; (2) strategi pengelolaan dakwah yang menekankan perencanaan, pengorganisasian, pelaksanaan, dan evaluasi; (3) implementasi praktis yang memanfaatkan kreativitas konten, kolaborasi, dan interaksi aktif dengan audiens; serta (4) tantangan berupa misinformasi keagamaan, rendahnya literasi digital, dan lemahnya etika dakwah digital. Kajian ini menyimpulkan bahwa keberhasilan dakwah digital sangat ditentukan oleh integrasi strategi manajemen yang komprehensif, peningkatan kualitas literasi digital, serta penerapan etika komunikasi Islam dalam setiap proses produksi konten. Hasil penelitian ini diharapkan dapat menjadi rujukan bagi dai, lembaga dakwah, dan pengambil kebijakan dalam mengembangkan model dakwah digital yang efektif, inovatif, dan berkelanjutan.
Manajemen Dakwah Bil Hāl Dalam Menumbuhkan Kedisiplinan Santri di Pesantren Modern Fitriana, Lailatul; Munahar, Munahar; Muazaroh, Muslimatun Diana; Afifah, Diana Elfiyatul; Sukirno, Sukirno; Nuruzzaman, Moh. Agil; Supeno, Supeno; Roa'zah, Nandipah
Jurnal Multidisiplin West Science Vol 2 No 01 (2023): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v2i01.3026

Abstract

Pendekatan dakwah bil hāl (dakwah melalui tindakan dan keteladanan) telah dianggap sebagai strategi kunci dalam pembentukan karakter disiplin santri di pesantren modern. Namun, implementasinya memerlukan pengelolaan yang sistematis melalui fungsi-fungsi manajemen. Tinjauan sistematis ini bertujuan untuk menganalisis penerapan manajemen dakwah bil hāl dalam konteks pesantren modern dan efektivitasnya dalam menumbuhkan kedisiplinan santri. Tinjauan literatur sistematis dilakukan dengan mengikuti panduan PRISMA. Pencarian literatur dilakukan melalui platform Consensus yang mengindeks lebih dari 170 juta publikasi, termasuk Semantic Scholar, PubMed, dan sumber lainnya. Dari 1.021 makalah yang diidentifikasi, 59 memenuhi kriteria inklusi dan dianalisis secara tematik. Hasil analisis menunjukkan bahwa penerapan fungsi manajemen perencanaan, pengorganisasian, pelaksanaan, dan evaluasi dalam program dakwah bil hāl secara signifikan mendukung pembentukan disiplin santri. Mekanisme utama yang efektif adalah keteladanan (role modeling) oleh kyai dan ustadz serta pembiasaan (habituation) melalui rutinitas terstruktur. Integrasi dakwah bil hāl dengan kurikulum akademik dan kegiatan ekstrakurikuler memperkuat internalisasi nilai disiplin. Namun, tantangan seperti keterbatasan teknologi, keragaman latar belakang santri, dan kebutuhan pengembangan berkelanjutan bagi guru masih menjadi penghambat optimalisasi program. Manajemen dakwah bil hāl terbukti efektif dalam menumbuhkan kedisiplinan santri di pesantren modern. Namun, diperlukan penelitian lebih lanjut yang bersifat kuantitatif dan longitudinal untuk memperkuat bukti empiris, serta adaptasi inovatif terhadap tantangan digital dan kontekstual.
Peningkatan Kompetensi Pajak dengan Pelatihan Perhitungan PPh 21 Berbasis Tarif Efektif Rata-rata pada Guru Akuntansi SMK di Kota Yogyakarta: Enhancing Tax Competence through Income Tax Article 21 Calculation Training Based on the Average Effective Rate for Vocational High School Accounting Teachers in Yogyakarta City Hidayah, Nurul; Sukirno, Sukirno; Hutama, Ponty Sya'banto Putra; Sayekti, Fitria Ningrum
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.10871

Abstract

Income Tax (PPh) Article 21 is an essential aspect of financial administration that educators in accounting, particularly vocational high school (SMK) teachers, must master. However, many accounting teachers still struggle to understand the latest calculation methods, especially the application of the Average Effective Rate (TER) in line with the most recent tax regulations. This lack of understanding may lead to errors in teaching students and in practical application in the workplace. Therefore, systematic and practical training is needed to enhance accounting teachers' competence in calculating PPh 21 using the TER method. This training aims to improve teachers' understanding of PPh 21 and TER, provide practice in accurately calculating PPh 21 using TER, and assist in developing teaching materials relevant to industry needs. Through an applied approach, teachers are expected to become more confident in teaching taxation to students, thereby enabling SMK graduates to gain a firmer grasp of taxation. The expected outcomes of this training include improving teachers' competence in calculating PPh 21 with TER, producing a training module as a teaching guide, and publishing an article in a community service journal based on the training results. With this activity, it is expected that the quality of tax accounting education in vocational high schools will improve, bringing long-term benefits to both educators and students.
SISTEM SANKSI PERDAGANGAN ANAK MENURUT HUKUM ISLAM Sukirno, Sukirno; Kara, Sitti Aisyah; Jumadi, Jumadi
Jurnal Diskursus Islam Vol 6 No 2 (2018): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v6i2.6738

Abstract

Sistem sanksi terhadap tindak pidana perdagangan anak di Indonesia dan hukum Islam, yaitu di Indonesia di atur dalam Undang-Undang No. 21 Tahun 2007 tentang Pemberantasan Tindak Pidana Perdagangan Orang dan Undang-Undang No. 23 Tahun 2002 tentang Perlindungan Anak. Sedangkan dalam hukum Islam, hukuman bagi pelaku perdagangan orang bisa termasuk jarimah hudud, qishahsh, dan ta’zir tergantung kepada akibat yang ditimbulkan terhadap korban. Kejahatan perdagangan manusia terutama perempuan dana anak berkembang karena adanya berbagai faktor pendorong, satu diantaranya yaitu faktor kemiskinan. Masyarakat miskin yang berada di daerah-daerah terpencil dijanjikan pekerjaan yang gajinya besar mendorong anak-anak tersebut terdorong untuk mengikuti ajakan dari para pelaku. Kondisi tingkat kemiskinan tersebut semakin mudah untuk dipengaruhi dika dibarengi dengan tingkat pendidikan yang rendah. Masyarakat tidak memiliki pengetahuan yang cukup untuk menganalisis ajakan dari para pelaku yang menawarkan gaji yang besar jika tingkat pendidikan yang dimiliki oleh seseorang tersebut tidak ada.
INTEGRATION OF QUR'AN VALUES IN DAWAH MANAGEMENT: A SYSTEMATIC REVIEW OF THE LETTER AN-NAḤ VERSE 125 Nuruzzaman, Moh. Agil; Roa'zah, Nandipah; Muazaroh, Muslimatun Diana; Afifah, Diana Elfiyatul; Sukirno, Sukirno; Supeno, Supeno; Munahar, Munahar; Lestari, Puji
West Science Islamic Studies Vol. 1 No. 01 (2023): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v1i01.2484

Abstract

This study is a systematic review of the literature related to the integration of da'wah values ​​in Surah An-Naḥl verse 125 with a modern management framework. Using the PRISMA method, 50 selected studies from 2014–2024 were analyzed thematically to identify patterns of interpretation, application, challenges, and directions for scientific development. The results indicate that the three principles of the Qur'an al-ḥknowledge, knowledgeẓAh Al-ḥasanah, and al-mujādalah bi-allatī hiya aḥThe principles of Islamic da'wah have been recontextualized and integrated with the POAC (Planning, Organizing, Actuating, Controlling) management function, thus giving rise to the Value-Based Islamic Management approach. These studies demonstrate the application of Qur'anic principles in various contemporary da'wah contexts, particularly digital da'wah, Islamic education, community empowerment, and organizational management. However, existing research is still dominated by conceptual studies with limited empirical evidence, evaluation instruments, and minimal focus on marginalized groups such as people with disabilities. This study offers an integrative conceptual framework to strengthen the formulation of values-based da'wah management theory and encourage more rigorous empirical research. These findings are expected to enrich da'wah management theory, strengthen institutional practices, and be considered in the development of inclusive and adaptive da'wah policies.
Cyber ​​Preaching Management and Public Opinion Formation Strategies on the Twitter Platform Sukirno, Sukirno; Roa'zah, Nandipah; Muazaroh, Muslimatun Diana; Afifah, Diana Elfiyatul; Nuruzzaman, Moh. Agil; Supeno, Supeno; Munahar, Munahar; Fitria, Yuni Rohma
West Science Islamic Studies Vol. 2 No. 04 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i04.2486

Abstract

The development of social media has significantly changed the landscape of da'wah, particularly through the presence of the Twitter platform, which has become a fast, interactive, and algorithmic public discourse space. This study aims to analyze how cyber da'wah management is implemented by da'wah accounts on the Twitter platform and how their communication strategies contribute to the formation of public opinion. Using a qualitative approach with a multiple case study design, this study examined three da'wah accounts selected purposively based on their level of activity, influence, and audience engagement. Data were collected through passive netnography over three months, analysis of digital documents, visual artifacts, and supporting literature studies. Analysis was conducted using Miles and Huberman's interactive model through data reduction, data presentation, and cross-case verification. The results show that effective cyber da'wah combines moment-based content planning, digital identity organization, utilization of platform features such as hashtags, threads, and trending topics, and evaluation based on interaction metrics. The communication strategies used include framing messages according to the social context, building credibility as micro-influencers, and strengthening communality through two-way interactions. Public opinion formation occurs through a combination of persuasive framing, the presence of credible influencers, and audience participation in digital dialogue. The study also identified supporting factors such as an intuitive understanding of platform algorithms and audience spiritual needs, as well as a number of challenges such as discourse polarization, competition for attention (attention economy), and the risk of misinformation. This study offers an integrative model of cyber da'wah management that combines classical management principles, digital communication strategies, and platform logic. These findings provide theoretical contributions to the study of digital da'wah and practical recommendations for da'wah managers to design effective, data-driven, and adaptive content strategies to the dynamics of the digital space.
Dakwah Management for Generation Z: Digital Media Integration, Institutional Branding, and Non-Formal Approaches in the Digital Revolution Era Roa'zah, Nandipah; Muazaroh, Muslimatun Diana; Afifah, Diana Elfiyatul; Sukirno, Sukirno; Nuruzzaman, Moh. Agil; Supeno, Supeno; Munahar, Munahar; Hidayat, Muhammad Arif
West Science Islamic Studies Vol. 2 No. 02 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i02.2487

Abstract

This study aims to analyze the components of da'wah management relevant to Generation Z (Gen Z) through a literature review of various recent studies on digital da'wah, communication strategies, and media behavior of the younger generation. Gen Z is a group that is very familiar with technology, has a preference for visual, interactive content, and informal communication, thus requiring an updated da'wah strategy that differs from conventional approaches. The results of the study indicate that the effectiveness of da'wah for Gen Z is largely determined by the integration of digital media such as TikTok, Instagram, YouTube, and podcasts, which serve as their primary information consumption spaces. In addition, branding of da'wah institutions plays a significant role in building the image, credibility, and emotional engagement of young audiences. Informal da'wah approaches through community spaces, cafes, and creative events have also proven more resonant for Gen Z because they support participation and psychological closeness. However, digital da'wah faces challenges such as competition with entertainment content, the risk of message simplification, and low digital literacy in some da'wah institutions. This study concludes that preaching to Gen Z requires an innovative, participatory, and branding-based multi-channel approach, accompanied by strengthening digital capacity to ensure the sustainability of preaching in the modern era.
MEDIA MANAGEMENT FOR DAKHAH IN THE DIGITAL ERA: A SYSTEMATIC REVIEW OF STRATEGY, INNOVATION, AND SUSTAINABILITY ROADMAP Roa'zah, Nandipah; Sukirno, Sukirno; Nuruzzaman, Moh. Agil; Supeno, Supeno; Munahar, Munahar; Muazaroh, Muslimatun Diana; Afifah, Diana Elfiyatul; Ghozali, Moh Imam
West Science Islamic Studies Vol. 3 No. 04 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i04.2488

Abstract

Digital transformation has shifted the paradigm of da'wah from a traditional, linear approach to a participatory, network-based, and experience-oriented model. This article presents a narrative systematic review of the current literature (2020–2025) to analyze da'wah media management in the context of digital dynamics. The research findings reveal that the effectiveness of digital da'wah depends not only on technology adoption, but on the synergistic integration of three main pillars: (1) systematic management principles that combine data-driven planning with authentic Islamic values; (2) innovative content and platform strategies that are creative, interactive, and in line with the preferences of the younger generation (millennials and Gen Z); and (3) strengthening two-way interactions and digital branding to build sustainable online communities. This study also identifies the potential of immersive technologies (AR/VR) and the importance of media production competencies. As a synthesis, a three-layer integrative model (value-strategy foundation, content-technology execution, and relationship-branding) is proposed that can serve as a guide for academics and practitioners. Practical implications emphasize investing in team capacity, audience-centric content strategies, judicious exploration of technology, and a focus on relationship building. Thus, this article offers a conceptual and operational framework for optimizing digital da'wah media to remain relevant, effective, and transformative in the 21st century.
INTEGRATION OF ARTIFICIAL INTELLIGENCE (AI) IN THE STRATEGY, ETHICS, AND EFFECTIVENESS OF CONTEMPORARY DAWAH Munahar, Munahar; Nuruzzaman, Moh. Agil; Roa'zah, Nandipah Roa'zah; Muazaroh, Muslimatun Diana; Afifah, Diana Elfiyatul; Sukirno, Sukirno; Supeno, Supeno; Laila, Najim Hamidatun Nuril
West Science Islamic Studies Vol. 3 No. 02 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i02.2489

Abstract

The development of artificial intelligence (AI) technology has driven significant transformations in da'wah management. This study aims to comprehensively analyze the innovations, opportunities, ethical challenges, and regulatory implications of AI integration in modern da'wah strategies. Using a systematic literature review method on 28 articles selected from a total of 1,022 publications, this study identified four main focuses: (1) AI innovations in da'wah such as congregational behavior analysis, message personalization, and service automation; (2) strategic opportunities in the form of expanding the reach of da'wah, strengthening moderate Islamic narratives, and increasing two-way interactions through digital technology; (3) ethical challenges and risks including the erosion of religious authority, algorithmic bias, misinformation, data privacy, and the potential for extremist manipulation; and (4) the urgency of regulation and collaboration between ulama, technologists, academics, and the government to ensure AI implementation is in accordance with Islamic values. The results of the study confirm that AI has great potential to revolutionize da'wah, but its implementation must be carried out ethically, directed, and inclusively to avoid digital inequality and the distortion of religious meaning. This research provides a theoretical framework and practical recommendations for the development of AI-based da'wah in the future.
Post-Pandemic Valuation Anomaly: Why Current Ratio Failure To Mediate Roa And Der On Pbv In The Chemical Sector On The Idx Sukirno, Sukirno; Wahyuni, Rindi
International Journal of Science and Environment (IJSE) Vol. 6 No. 1 (2026): February 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i1.429

Abstract

This study reveals the failure of the Current Ratio (CR) to mediate the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Price to Book Value (PBV) in 12 chemical companies on the Indonesian Stock Exchange (IDX) for the period 2020-2023 (n=48, post-outlier n=31). Using path analysis, the Sobel test, and a robustness check (SPSS 27) after log transformation, the model meets the classical assumptions (KS p=0.200, VIF<3, DW=2.33). Main findings: ROA (β=8.438, p<0.01) and DER (β=1.043, p<0.01) have a significant positive effect directly on PBV (R² adj=64.0%); DER has a significant negative effect on CR (β=-4.917, p<0.01). However, CR is insignificant on PBV (β=0.005, p=0.878), resulting in insignificant mediation (indirect ROA=0.007, DER=-0.017; Sobel z<1.96). Fixed effects confirm robustness. The results supportsignalling theory(ROA efficiency signal) andtrade-off theory(optimal DER), but reject contingency mediation in the high liquidity chemical sector post-COVID.Managerial implications: Prioritize ROA optimization (>5%) over excess liquidity; investors weigh profitability higher than balance sheet liquidity in chemical valuations.
Co-Authors A, Hafidza Ulfa A. B. Tjandrarini Abda Abda Abdul Rahim Abdullah Taman Abdurrohim Abdurrohim, Abdurrohim Aca, Rukman Adeng Pustikaningsih Adi, Hanindyo Aditya Probo Saputro Adriyani, Fitri Adya Paramita Prabandari Afifah, Diana Elfiyatul Afrida Putritama Agatha Saputri Agung Basuki Prasetyo, Agung Basuki Aisya, Sitti Akhmad Darmawan Al Hafiz, M. Alamsyah, Rizky Aldawood, Abdulrahman Saad Alfarisi, Muhammad Tsalman Algifari, M. Alsubiatun, Arif Armadani Amelia Pertiwi, Nur Amrulloh, Achmad Fachri Amsanah, Amsanah Andhika Puspito Nugroho Andhika, Asagi Mukti Nur Andiki, Febri Andriwibowo, Andriwibowo Annisa Ratna Sari Anung, Anung Apianta, Reydiki Ardhana, Yudistira Ari Nidhi Astuti Ariani, Novita Ariyanto, Resa Arju Susanto Arpangi Arpangi, Arpangi Arwana, Lalu Edwin Atmaja, Cornelius Devito Aulawi, Hanif Austy, Vinory Azzajjad, Muhammad Fath Baso, Yusriani Saleh Brian Dwi Saputro Budi Harjanto BUDI SETIADI DARYONO Budi Tiara Novitasari Cahya, Ratna Cahyo Figur Satrio, Wilopo carmidah, carmidah Daud, Muslem Dede Hermawan Deri, Mildani Wulan Desy Rufaidah, Desy Dewi Amaliah Nafiati Dhyah Setyorini Dian Juliani Diana Rahmawati Ditria, Lailatul Divie Dantha Dewi Dwiyanto Dwiyanto, Dwiyanto Eko Suroso Elfrida, Elfrida Emawati, Heni Endang Mulyani Er, Luthvi Rachman Erlinda Kusuma Wardani Etika Rahmawati Euis Sustini Fadriani, Hetty Falatah, Hamzah Faid Faresta, Rangga Alif Farzan, Amrin Fathur Rohman, Muhammad Iqbal Fauzi, Habal Fauziah, Rizkia Firdaus, Ahmad Ferdi Fisimar, Farhan Al Fitria Ningrum Sayekti Fitria, Yuni Rohma Fitriana, Lailatul Fitriani, Rita Fitrianingsih, Cahyati Fuad Achmadi Ghozali, Moh Imam Givy Devira Ramady Hafizha A, Faishal Hakim, Mizanul Hambali Hambali Hanani, Tri Hari Purwanto Harun Sitompul Haryadi - Haryanto, Fahrani Almira Rizkya Hendri Hermawan Adinugraha Hendris Hendarsyah Kurniawan, Hendris Hendarsyah Heni Pujiastuti Heri Kurniawan, Heri Herlina Herlina Hermawaty, Hermawaty Hermin Indah Wahyuni Hesty Arlich Arifiyani Hidayat, Danih Jian Horasdia Saragih Huda, Muhammad Chairul Huddin, Muhammad Nurhaula I Putu Juni Andika Iman Hidayat INDRIYATI, SRI Iriantara, Yosal Irma Cahyaningtyas, Irma Irma Dewi Isda Iyakrus Jaya, Intan Purnama Joni Iskandar, Joni Juliati, Juliati Juljana Luturmas, Asnat Jumadi Jumadi Jumani, Jumani Junaidi, Teuku Kahfi, Gunawan Kamil, Roid Kara, Sitti Aisyah Karsani Apriliyadi, Eki Kartikasari, Mentari Khabib Sholeh Kiromim Baroroh Kuntoro Kuntoro L. Hartanto Nugroho La Ode Ali Imran Ahmad, La Ode Ali Imran Laeli Budiarti Laila, Najim Hamidatun Nuril Laksita, Arin Dea M. Aditya Indra Kesuma, M. Aditya Indra M. Astro, Hendarwin Ma'rufah, Hastini Ma’mun, Sukron Madani, M Fikri Haikal Mahardika, Andrew Ghea Mahendra Adhi Nugroho Malik, Muhammad Fahad Maolana, Ikhsan Marjanah, Marjanah Marpaung, Dewi Natalia Ma’mun, Sukron Medi Hendra, Medi Mega Dewanti, Pinanti Mega Rahayu Megawati - Minarti Minarti Misri Gozan Mohammad Fakhrudin Mohammad Nasikin Muazaroh, Muslimatun Diana Mugiarti, Rizka Fitriani Muhammad Arif Hidayat Muhammad Khoirul Fikri Muhammad Luthfi Muhammad Sandi Arimawan Muhammad Taufik Hidayat Muharudin, Eko Mukhtotib Mukhtotib, Mukhtotib Munahar, Munahar Murti, Baiq Dwi Mutsanna, Hasan Nafiudin Nafiudin Nanang Surachman, Diki Ngadirin Setiawan Nijar, Afnan Farhan Ningsih, Adeng Pustika Ninik Sri Lestari Novialumi, Anita Nuriana, Nuriana Nurrahman, Arief Nurrozalina, Rakhma NURUL HIDAYAH Nuruzzaman, Moh. Agil Okke Rosmala Dewi Paramita Dewi, Adinda Paramita Prananingtyas Patriani Wahyu Dewanti Pongkendek, Jesi Jecsen Ponty S.P. Hutama Prabowo, Hanindyo Adi Pramudita, Marta Pratiwi, Dwi Setyo Primahana, Gian Probowasito, Taufik Prsetyo, Muhamad Guntur PUJI LESTARI Putra, Alpidsyah Putra, Luthfie Novansa Putri, Titania Saskia Qusayri, Muhammad R.C. Hidayat Soesilohadi Rachmini Saparita Rahayu Rahayu Rahayu, Esmi Warassih Pudji Rahmaningsih, Dinda Pradita Rahmat Ramadhan Rahmayetty, Rahmayetty Rajli, Firstnanda Fattan Al Ramadani, Arfah Ramadhan, Dikri Ramadhan, Risan Ramadi, Givy Devira Ramdani, Rika Rani Andriani, Rani Ridwan, Daenuri Riyatno, Jagi Rizki, Azrul Roa'zah, Nandipah Roa'zah, Nandipah Roa'zah Rohmah, Azizah Nuzulul rohmah, rohmah Rosidi Rosidi ROSMALINA ROSMALINA, ROSMALINA Rostika Flora RR. Ella Evrita Hestiandari Sa'adah, Fina Ni'matus Safari Tamba, Rousdy Safarudin, Andi Saidah, Ati Salamatul Afiyah Saleh Baso, Yusriani Samin Samin Saputra, Beny Dwi Sari, Afriana Septiawan, Adi Setya, Kartika Winkar Shaputra, Roni Zakaria Sianturi , Donmarth Sinaga, Amran Jahot Siti Nursaadah, Siti Siti Sumarmi Sopyan, Alif Wahyu Sosrohadi, Somadi Sri Lestari, Ninik Sri Murniasih Sri Wahyu Ananingsih Subawi, Handoko Subiastuti, Aprilia Sufi Suci Aulia, Andis Sudaryatno Sudaryatno Sudaryono Sudaryono Suhana, Asep Sukandi, Ganjar Kurniawan Sumaeni, Baiq Supeno Susanto, Arju SUWARNO HADISUSANTO Thariq, Muhammad Tiffani, Michell Tirkaamiana, Muhammad Taufan Titik Haryati Tjipto Leksono Tri Nurhidayah, Tri Triguna, M Ivan Tutty Rokhayari Rosa, Ade Tyesta Addy Listya Wardhani, Lita Usada, Sinnta Utami, Luh Putu Juwita Vani Arnelita Wahid Wachyu Adi Winarto Wahyuni, Anggun Wahyuni, Rindi Wahyuningtyas, Nunuk Waluyo Waluyo Wardana, Khansadhia Afifah Wardani, Salsabila Arisha Wibowo, Lalitya Nareswari Widiawati, Kristiana Wiladiyah, Lala Willa Permatasari, Raden Winata, Siti Dewi Wirjawan, Agung Ys, Herawati Zulkarnayn, Muhamad Ilham Zurrahmi, Hafi