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Pengaruh Economic Performance, Leverage, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Pengungkapan Corporate Social Responsibility Nabila Putri Dwi Septiani; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7351

Abstract

Corporate Social Responsibility (CSR) is a company's commitment to behave ethically and contribute to economic development, by improving the quality of life of employees, their families, as well as local communities and society at large. CSR aims to create a balance between business interests and concern for the surrounding social environment, so as to build good relationships with the public and stakeholders. This study aims to analyze the effect of Economic Performance, Leverage, Company Size, and Independent Board of Commissioners on Corporate Social Responsibility Disclosure in non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Sampling was carried out using purposive sampling technique. The results of this study indicate that company size has an effect on corporate social responsibility disclosure. Meanwhile, economic performance, leverage, and the independent board of commissioners have no effect on corporate social responsibility disclosure.
Pengaruh Modernisasi Administrasi Perpajakan, Tax Knowledge, Sanksi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dynanda Eliza Nadia Loka; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7472

Abstract

This study analyzes the effect of tax administration modernization, tax knowledge, tax sanctions, and quality of tax services on individual taxpayer compliance at KP2KP Pacitan. The approach used in this study is a quantitative approach. The population in this study were all individual taxpayers registered at KP2KP Pacitan. The sample was selected using the accidental sampling technique. Data were collected through questionnaires distributed directly or google form and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results of the study showed that all independent variables, namely tax administration modernization, tax knowledge, tax sanctions, and quality of tax services have a positive and significant effect on individual taxpayer compliance. The limitations of this study are the sampling using the Accidental Sampling technique so that the results of this study cannot be generalized because the samples are not random, and the use of some questionnaires in the form of hard files and some using google forms which can potentially be biased in filling. Further research is recommended to use a more random sample so that the results can be generalized, and can add other variables that may affect individual taxpayer compliance, such as Tax Burden to produce more comprehensive findings.
Pengaruh Kondisi Keuangan dan Makroekonomi Terhadap Kemungkinan Financial Distress Rizki Indah Lestari; Triyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7934

Abstract

This study aims to determine the effect of projected financial and macroeconomic ratios with liquidity, solvency, profitability, activity, economic growth, and interest rate ratios on the possibility of financial distress in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This type of research is quantitative using secondary data obtained from the financial statements of property and real estate sector companies for 2020-2023 obtained from the website www.idx.co.id. The sampling method used purposive sampling with a selected sample size of 267 from 70 companies from 2020-2023. This study uses logistic regression analysis to test whether the probability of the dependent variable can be predicted by the independent variable. The results of this study indicate that the liquidity, profitability, and activity ratios have a significant negative effect on the possibility of financial distress. Meanwhile, the solvency ratio and interest rate do not have a significant effect on the possibility of financial distress with a positive direction. The economic growth variable also shows results that do not have a significant negative effect on the possibility of financial distress.
Integrating Emerging Technologies to Strengthen Montessori Preschool Learning Saitakela, Mardhalia; Prabowo, Dimas Aditya; Maria, Lily; Triyono
Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Vol 4 No 2 (2026): March
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/mentari.v4i2.1070

Abstract

In the context of rapidly evolving educational technologies, Montessori preschool learning requires developmentally appropriate innovations that preserve hands-on exploration while enhancing children’s cognitive and sensorial growth. This study aims to investigate the integration of emerging technologies such as AI-assisted learning applications, multimodal digital storytelling, and sensor-based interactive materials within Montessori environments to understand how these tools can support autonomy, concentration, and individualized learning rhythms. The approach focuses on a qualitative case study involving classroom observations, teacher interviews, and analysis of children’s learning behaviours, with a total of 206 participants, to capture how technology is adopted and adapted in authentic preschool contexts. Findings indicate that technology aligned with Montessori principles increases engagement with sensorial tasks, enriches exploration, strengthens differentiated learning pathways, and provides teachers with accurate insight into developmental progress, although excessive digital exposure may reduce children’s interaction with concrete materials. Therefore, the study concludes that thoughtfully integrated emerging technologies can serve as a natural extension of Montessori learning when applied moderately, grounded in pedagogical intention, and designed to enhance rather than replace physical and self-directed experiences, ultimately demonstrating that balanced integration offers meaningful benefits for young learners.
Penyelesaian Sengketa Tanah Ulayat Petuanan Mandesi Masyarakat Hukum Adat Maluku (Studi Putusan Nomor 50/Pdt.G/2021/Pn Sml.) rindielvani; anasilviana; triyono
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5217cg43

Abstract

his study examines the resolution of disputes and ownership of petuanan customary land within the Indigenous Law Community of Maluku, including the procedures for transferring rights over such land. It also analyzes judicial considerations in the Mandesi Petuanan Customary Land dispute as decided in case number 50/Pdt.G/2021/PN Sml. Using a normative juridical method, the research draws on legislation, court decisions, legal journals, and relevant literature, analyzed qualitatively. The findings indicate that the transfer of petuanan land ownership to parties outside the indigenous community is invalid without prior notification and consent from all relevant clan members. Any transfer of rights must also comply with Indonesian national law, particularly Maluku Provincial Regulation No. 3 of 2008 on Petuanan Areas. In the examined case, the court held that the plaintiff was a legitimate heir to the Mandesi Petuanan land but emphasized that dispute resolution must involve all authorized clan members. The judges concluded that no decision concerning customary land can be made without collective deliberation among the clan. The court further determined that the plaintiff had committed an unlawful act by transferring land rights without the knowledge and approval of other parties who were equally entitled to control and manage the customary land.
A Case Study in Sleman: A Feasibility Analysis of Rice-Fish Farming Based on Resources Productivity Triyono; Alvaseno, Dafit
Jurnal AGRISEP JURNAL AGRISEP VOL 23 NO 01 2024 (MARCH)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.23.01.55-74

Abstract

One of the efforts to optimize resources in order to increase farm income is mina rice, which is rice and fish farming on one land and season in an integrated manner. This study aims to determine the cost, revenue, income, and profit of rice-fish farming. In addition, this study aims to determine the feasibility of rice-fish farming through a resource productivity approach. The method used is descriptive analysis, by taking respondents as many as 35 farmers in Samberembe village, Candibinangun, Pakem, Sleman, and the Special Region of Yogyakarta. The results of the study showed that the average paddy-fish farming area of 1,063 square meters requires an average total cost incurred for one year for production is IDR. 27,591,910.95. Rice-fish farming revenue amounted to IDR. 36,293,686, so that the income obtained amounted to IDR. 21,590,063.81. Meanwhile, the profit of rice-fish farming amounted to IDR. 8,701,774.77 for three seasons per year. The results of the feasibility analysis showed an R/C value of 1.3, a capital productivity value of 62% per year, and a labor productivity value of IDR. 206,125.21 per full time day, and a land productivity value of IDR. 7,292.00 per square meter. These results indicate that rice-fish farming is feasible to develop.
Co-Authors Abdulloh Arif Mukhlas Achmad Lutfi Fuadi Adi Tri Tyaasmadi Ady Mara, Ady Agiel, Raiddin Muhamad Agus Suyanto Agustina, Sheila Aini, Sania Qurrotu Akbar, Andi Muh. Fadlullah Akbar, Hammar Ilham Alvaseno, Dafit Aminuyati Amyati, Amyati anasilviana Andini Wisnu Trie Oktaviani Al-Fanani Andy Dwi Bayu Bawono Arif Setyo Nugroho Arri Handayani Asiati, Devi Ata, Sonata Sukama Wijaya Aulia, A Ayu Sanjaya, Yulia Putri Bambang Kusharjanta Bambang Margono Bambang Setiaji Bambang Setiaji Barudin Bintoro, Sefrian R. Budiyansah, Amsal Cahyani, Rizkha Gita Catur Setyawan K Catur Setyawan Kusumohadi Chamim, Moch. Citra Imelda Usmaan Desembrianti, Virna Muhdelifa Dewanti, Adinda Pramesdya Rasita Dharma Priatmaja, Ade Dika, Aisyah Dika Mastura Dikadijayati Dini Rahmawati Dini Rakhmawati Diva Nanda Ayuk Agustina Dody Ariawan Dody Prayitno Donatus Setyawan Purwo Handoko Dwi Bambang Putut Setiyadi Dwi Hanan, Fauzy Dynanda Eliza Nadia Loka Eko Purwanto Eko Surojo Endang Widati Faisol Mukarom Fatchan Achyani Fatmawati, Dyah Ayu Faturahman, Adam Fifi Aswita Mandala Sari Fitria, Anissa Fransisca Maria Farida ghofur Gutomo Bayu Aji Hanna, Vinda Olivia Harjo Seputro, Harjo Harminto, Yopi Haryo Satriya Oktaviano Heppy Purbasari Hersulastuti, Hersulastuti Hidayat, Erjuyn Yayan Himawan Hadi Sutrisno I D. K. Anom I. D. K. Anom Iin Purnamasari Ike Prety Shinta Ikhlilla Ayu Alfida Ilham Habibi, Ilham Ilman Arpi Imam Basori Imam Santoso Indriana Kartini Indriyana Rachmawati Irene Wahyuni Putri Isabel Intan Pandini Izzah Nur Aida Zur Raffar Jafar Amiruddin Ja’far Amiruddin Karna Wijaya Kartono Kuncoro Diharjo Kurniawan, Fuat Edi Lamin Khaira Majid, Faishal M. Mardhalia Saitakela Maria, Lily Marlina, Eva Maulidiawati Meytij Jeanne Rampe Mina Olivia Rahayu Mohammad Syaiku Mori Dianto, Mori Mufarrohah Muhammad Rizqi Darmawan Muhammad Wihdatun Nafi’in MULYADI Mustofa, Siti Solekah Muyasaroh, Nurul Mycelia Paradise Nabila Putri Dwi Septiani Ngadi Ningrum, Vanda Noer Sasongko Norman Luther Aruan, Norman Luther Nugroho Heri Cahyono Nur Azizah Nur Rahmawati Nurul Muhayat Oberlin Sidjabat Ovi Faturrohman Permatasari, Hanifah Prabowo, Dimas Aditya Pramudi, Ganjar Pratomo Setyadi Purba, Yanti Astrelina Purbonegoro, Jason Purwandari, Wd. Vitha Purwo Handoko, Donatus Setyawan Purwo Haryono Raditya Dheva Eka Setya Nugraha Radjali Amin Raharjo, Wijang W. Rahmadani Putri, Elvi Noveria Rahmatullah, Aqsal Ilham Ramdhani, Destania Ayu Rangga Handika Rasiman Rici Kardo, Rici rindielvani Rizki Indah Lestari Rodiansono Roudlotul Hikmah Royani Dewi, Elisa Ruli Supriati, Ruli Sabaruddin Sandy Prasetyo silalahi, resdina Siti Nurun Ni’mah Sjahrul Annas Soeharsono SRI RAHAYU Sri Suwartini, Sri St. Haerani, St. Sugianto Sugianto Sugiarti sugiyamin Sugiyamin Sukmaji Indro Cahyono, Sukmaji Indro Supriyanti, Dedeh Suryo Purwono Sutono Tasari, Tasari Teguh Triyono Triyono Triyono Tukiyo Uswatul Chasanah, Uswatul Wahyu Purwo Raharjo Wangsa Waradzi Mustakim Warniningsih Wega Trisunaryanti Wega Trisunaryanti Widya Multisari Wijang Wisnu Raharjo Wijaya, Surta Yeni Fatimah Yudha Agung Pratama Zulfikar