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All Journal AGRISAINTIFIKA Jurnal Ilmu-ilmu Pertanian Jurnal Ilmiah Hijau Cendekia Jurnal Penelitian Kebijakan Pendidikan JURNAL ILMIAH AGRINECA ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Agricultural Science GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Penelitian Kebijakan Pendidikan Room of Civil Society Development Journal of Community Capacity Empowerment Journal of Rural and Urban Community Studies Room of Civil Social Development Jurnal Penelitian Kebijakan Pendidikan
Teguh Supriyadi
Universitas Tunas Pembangunan Surakarta (UTP)
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Social Sciences Other

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Model Mediasi Surplus Underwriting pada Pengaruh Pendapatan dan Biaya terhadap Laba Asuransi Syariah Supriyadi, Teguh; Soeharjoto, Soeharjoto
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3134

Abstract

This study aims to analyze the effect of Contribution Income, Claim Expenses, and Operating Expenses on Islamic Insurance Profit, with Underwriting Surplus as a mediating variable. This research is motivated by the importance of financial performance and risk management in improving the profitability of Islamic insurance companies. Therefore, this study is conducted to examine both the direct and indirect effects among variables and to assess the role of underwriting surplus in shaping Islamic insurance profits. The research method employed is a quantitative approach using Structural Equation Modeling–Partial Least Square (SEM-PLS) analysis with the SmartPLS 4 application. The data used are secondary data obtained from the annual financial statements of Islamic insurance companies in Indonesia during the research period. The research variables include Contribution Income, Claim Expenses, and Operating Expenses as independent variables, Islamic Insurance Profit as the dependent variable, and Underwriting Surplus as the mediating variable. Model testing is carried out through the evaluation of path coefficients and R-square values to assess the simultaneous contribution of the variables. The results indicate that Contribution Income and Operating Expenses do not have a significant effect on Underwriting Surplus, while Claim Expenses have a positive and significant effect on Underwriting Surplus. Furthermore, with respect to Islamic Insurance Profit, Contribution Income and Claim Expenses have a positive and significant effect, whereas Operating Expenses and Underwriting Surplus do not have a significant effect. In addition, the mediation test results show that Underwriting Surplus does not play a significant mediating role in the relationship between Contribution Income, Claim Expenses, and Operating Expenses on Islamic Insurance Profit. These findings suggest that the profits of Islamic insurance companies are more directly influenced by contribution income and effective claim management.
EDUKASI GIZI SEJAK DINI MELALUI PRAKTIK MENANAM SAYUR BERBASIS KEBUN EDUKATIF DI TK DESA KARANGMOJO Siti Mardhika Sari; Daryanti; Teguh Supriyadi; Haryuni; Fatimah Putri Nabila Azzahra; Yuliana Tri Nugraheni
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 2 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Tunas Pembangunan Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/.v7i2.6773

Abstract

Edukasi gizi pada anak usia dini merupakan fondasi penting dalam membentuk perilaku makan sehat sejak masa kanak-kanak. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan ketertarikan siswa TK Desa Karangmojo terhadap sayuran melalui metode pembelajaran berbasis pengalaman langsung (experiential learning) berupa praktik menanam sayur di kebun edukatif. Kegiatan dilaksanakan dalam satu hari penuh melibatkan 20 siswa TK beserta guru pendamping. Metode yang digunakan mencakup edukasi gizi interaktif menggunakan media visual serta praktik langsung menanam bayam, kangkung, dan sawi di polybag yang kemudian ditata menjadi kebun mini di lingkungan sekolah. Evaluasi dilakukan melalui observasi langsung terhadap perilaku, antusiasme, dan pemahaman anak selama kegiatan berlangsung. Hasil menunjukkan peningkatan signifikan pada antusiasme anak terhadap sayuran, kemampuan menyebut jenis dan manfaat sayuran, serta munculnya keinginan anak untuk merawat tanaman di rumah. Kebun edukatif yang terbentuk menjadi media pembelajaran berkelanjutan bagi sekolah. Kegiatan ini membuktikan bahwa pendekatan berbasis praktik pertanian edukatif efektif digunakan sebagai strategi edukasi gizi pada anak usia dini.
Persepsi Petani Padi Terhadap Pupuk Organik Berbasis Serasah di Kabupaten Karanganyar: Persepsi Petani Padi Terhadap Pupuk Organik Berbasis Serasah di Kabupaten Karanganyar Wahyu Widayat; Norbertus Citra Irawan; Adhisty Puri Damayanti; Dewi Rahmawati Intan Permatasari; Teguh Supriyadi; Haryuni; Agung Prasetyo; Mahananto; Suswadi
JURNAL ILMIAH AGRINECA Vol 26 No 2 (2026): JURNAL ILMIAH AGRINECA
Publisher : JURNAL ILMIAH AGRINECA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/afp.v26i2.7055

Abstract

This study aims to analyze rice farmers' perceptions of Komsah, a litter-based organic fertilizer, in Karanganyar Regency, Indonesia. A quantitative descriptive method was employed, with a sample of 42 rice farmers selected through purposive sampling. Data were collected through interviews using structured questionnaires and analyzed using a Likert scale (1–5) based on Rogers' five innovation attributes: relative advantage, compatibility, complexity, trialability, and observability. The data were analyzed descriptively, and validity and reliability tests were conducted. The results indicate that farmers' perceptions of Komsah organic fertilizer remain generally in the undecided category across most dimensions. Farmers acknowledged that Komsah offers technical benefits, is compatible with rice farming practices, is easily accessible for trial, and provides positive environmental impacts. However, they remain doubtful about its economic advantages, its compatibility with the habitual use of chemical fertilizers, and its efficiency in terms of cost, labor, and time application. The observability dimension received the highest rating, as the environmental benefits and knowledge enhancement were more readily perceived compared to economic benefits, which have yet to be clearly demonstrated. The findings imply that although farmers recognize the technical and environmental benefits of Komsah, economic considerations and uncertainty regarding profitability remain significant barriers to its adoption. Therefore, dissemination strategies should emphasize cost-benefit analysis, field demonstrations, and gradual integration with conventional fertilizers to strengthen farmers' confidence and accelerate adoption.
Co-Authors Achmad Fatchul Aziez Achmadi Priyatmojo Adhisty Puri Damayanti Agung Prasetyo Agung Prasetyo AGUS BUDIONO Agus Budiono Agus Budiono Agus Budiyono Alfiansyah Al Afghani Erping Sitompul Angga Firman Saputra Arbianti Ari Budiyanto Armaya, Finda Bayu, Tejo CATUR NUR WIBISONO Damayanti, Adhisty Puri DAMUD DAMUD Daryanti Daryanti DARYANTI DARYANTI David Do Rosario Marques Dewi Rahmawati Intan Permatasari Dewi, Tyas Soemarah Koernia Dwi Susilo Utami Dwi Susilo Utami Dwi Susilo Utami Endang Suprapti Fatimah Putri Nabila Azzahra Fatkur Fatkur Fikri Ramadhani HARJANTO HARJANTO HARTOYO, EKO Haryuni Haryuni Imani Fatihah, Syalaysa Indrawan, Muharram ismah Khoirunnisa Jayawarsa, A.A. Ketut Joko Setiono KD, Tyas Soemarah Kurniawati Darmaningrum Kusriani Prasetyowati Kusriani Prasetyowati Kusriani Prasetyowati Kusuma, Havit Aryan Listariyanto, Adwityam Padma Putra Mahananto Mardhika Sari, Siti Moh. Ruin Moh. Ruin Muharram Indrawan Muqqorobin, Bagus Mustika Ali Mustaqim Mutiarra Ridyo Arum Nadian Nur Aulia Nasikhun Nasikhun Norbertus Citra Irawan Permatasari, Dewi Rahmawati Intan PITOYO PITOYO Prabawati, Dimar Pratama, Ilham Gusni Priandini, Visa Putro, Herdyanto R Soelistijono Raden Mohamad Herdian Bhakti Sapto Priyadi Setie Harieni Siti Mardhika Sari Siti Mardhika Sari Soeharjoto, Soeharjoto Soemarah KD, Tyas Sri Puji Lestari Sukamto Sukamto Sumarto Sumarto Supadi Suryaningsih, Agustina Tri Suswadi Sutarno Suyanti Tiara Maharani, Annissa Tyas Soemarah K. Tyas Soemarah K.D Tyas Soemarah K.D Tyas Soemarah KD Tyas Soemarah KD Tyas Soemarah KD Tyas Soemarah Koernia Dewi Tyas SOEMARAH KURNIA DEWI Umi Kulsum VERI DWI ARUM P.S Wahyu Widayat WARYANTO WARYANTO Wati, Asni Dania Wicahyo, Imam Prasetyo Wiyono Wiyono wiyono Yuliana Tri Nugraheni Yuniastuti, Faustina