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All Journal The Asia Pacific Journal Of Management Studies Instruktur: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Asketik: Jurnal Agama dan Perubahan Sosial Sosio-Agri Papua : Publikasi Ilmu-Ilmu Sosial Ekonomi Pertanian GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Honai
Irna
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MOTIF PENGAMBILAN KREDIT PADA PT. PEGADAIAN DI KABUPATEN MANOKWARI Irna; Situmorang, Elina R; Rahayu, Yuyun P
Sosio Agri Papua Vol 5 No 1 (2016): Juni
Publisher : Department of Social Economic Agriculture, Faculty of Agriculture, University of Papua, Manokwari, West Papua, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/sap.v5i1.40

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh lokasi, agunan, prosedur, dan pelayanan terhadap motif pengambilan kredit pada PT. Pegadaian di Kabupaten Manokwari. Penelitian ini dilaksanakan di Kabupaten Manokwari. Metode analisis yang digunakan adalah metode analisis statistik deskriptif dengan instrumen kuisioner. Teknik yang digunakan dalam menganalisis data menggunakan pemberian skor. Skornya adalah 0 dan 1 (skala Guttman). Selanjutnya data akan dianalisis menggunakan alat analisis regresi linier berganda.Hasil penelitian menunjukkan secara parsial, variabel agunan dan prosedur berpengaruh positif dan signifikan terhadap motif pengambilan kredit sedangkan variabel lokasi dan pelayanan berpengaruh positif tetapi tidak signifikan terhadap motif pengambilan kredit pada PT. Pegadaian di Kabupaten Manokwari. Secara simultan, menunjukkan bahwa variabel lokasi, agunan, prosedur, dan pelayanan berpengaruh positif dan signifikan terhadap motif pengambilan kredit pada PT. Pegadaian di Kabupaten Manokwari.
Implementation of Religious Moderation in the Development of Micro, Small and Medium Enterprises (MSMEs) Erwin; Muh. Abdi Imam; Irna; Haifa Syukur; Aqifha Putri Ramadhani
Asketik: Jurnal Agama dan Perubahan Sosial Vol. 9 No. 1 (2025): Asketik: Jurnal Agama dan Perubahan Sosial
Publisher : Prodi Sosiologi Agama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/asketik.v9i1.2554

Abstract

In the era of globalization, Micro, Small, and Medium Enterprises (MSMEs) play an important role in economic growth and job creation. However, MSMEs often face challenges in the form of intense competition and unethical business practices. This study aims to explore the contribution of religious moderation to MSME development through a qualitative approach with a case study method. The concept of religious moderation is understood as an effort to balance religious values with sustainable and responsible business practices. Data were obtained through in-depth interviews and participant observations of MSME actors who integrated the principles of moderation in their business activities. The results of the study indicate that religious moderation encourages the formation of reflective business ethics, inclusive cooperative relationships, and social orientation in business decision making. These findings indicate that religious moderation has a practical role in encouraging more ethical business practices and oriented towards social sustainability. Thus, religious moderation not only functions as a theological concept, but also as a value framework that can enrich the practice and orientation of MSME development amidst contemporary economic challenges.
PENGARUH KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Irna; Edi Sutanto; Nurhaini; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1458

Abstract

This research aims to determine the influence of the audit committee and company size on earnings management with company age as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. There are two independent variables (X) in this research, namely Audit Committee (X1) and Company Size (X2), the dependent variable is Earnings Management (Y) and the Moderating variable is Company Age (W). The population in this study was 166 companies in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was Purposive Sampling. The number of samples used in this research was 52 companies based on certain criteria. This type of research is quantitative research and the data source used is secondary data using data collection methods, namely annual reports and company financial reports. The analysis technique used in this research is moderated regression analysis and processed using SPSS version 23 software. Based on the results of the analysis and hypothesis testing in this research, it can be concluded that the Audit Committee partially has a significant and significant influence on Profit Management, Company Size partially has no and significant effect on Profit Management, Company Age is partially unable to moderate the influence of the Audit Committee on Profit Management, Company Age is able to moderate the Influence of Company Size on Profit Management.
PERLINDUNGAN HUKUM PIDANA DALAM MENGHADAPI TINDAKAN PENYEROBOTAN TANAH DI INDONESIA Wijaya, Moh Safrul; Simamora, Hospirene Theresia; Marian, Simon; Irna
Jurnal Honai Vol 4 No 2 (2025): Juni
Publisher : LPPM UNAIM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61578/jh.5137-46

Abstract

Penyerobotan tanah tetap menjadi masalah agraria yang signifikan yang memengaruhi kepastian hukum dan kesejahteraan masyarakat di Indonesia. Penelitian ini bertujuan untuk menganalisis perlindungan hukum pidana yang berlaku pada kasus penyerobotan tanah, mengevaluasi peran aparat penegak hukum, menilai efektivitas penegakan hukum, serta mengidentifikasi hambatan dan tantangan yang dihadapi dalam penanganan kasus tersebut. Dengan menggunakan pendekatan yuridis normatif dan analisis data dari sumber primer maupun sekunder, hasil penelitian menunjukkan bahwa meskipun kerangka hukum pidana yang mengatur penyerobotan tanah sudah ada, pelaksanaannya menghadapi kesulitan seperti birokrasi yang kompleks, tumpang tindih kewenangan antar lembaga, serta lemahnya pengawasan internal yang dapat menyebabkan korupsi dan intervensi dari pihak berkepentingan. Oleh karena itu, harmonisasi regulasi, peningkatan kapasitas aparat penegak hukum, dan penguatan koordinasi antar lembaga sangat diperlukan untuk meningkatkan efektivitas perlindungan hukum. Selain itu, pemberdayaan masyarakat dan sistem informasi pertanahan yang transparan menjadi faktor panting dalam mendukung penegakan hukum yang adil dan optimal. Penelitian ini memberikan rekomendasi kebijakan yang dapat dijadikan pedoman untuk memperkuat perlindungan hukum pidana terhadap penyerobotan tanah di Indonesia.
PEMBERDAYAAN MASYARAKAT DESA LAUWO MELALUI PENDEKATAN SMART VILLAGE DAN KEARIFAN LOKAL BERBASIS ASSET-BASED COMMUNITY DEVELOPMENT (ABCD) Nining Pitria; Irna; pageno, sukma; Nabila Assahra; Naswa Aulia; Nurul Azizah; Muhammad Qalbi; Muhammad Harun; Rathul Fadhel Pantan; Ernianti; Olivia Benni; Muh. Gilang Ramadhan; Muh. Ruslan Abdullah; Hisbullah Nurdin
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 3 No 06 (2025): DESEMBER 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Artikel ini membahas tentang pemberdayaan masyarakat Desa Lauwo, Kecamatan Burau, Kabupaten Luwu Timur, melalui penerapan konsep Smart Village dan kearifan lokal dengan menggunakan pendekatan Asset-Based Community Development (ABCD). Program ini dilaksanakan oleh mahasiswa Kuliah Kerja Nyata (KKN) Posko 65 Universitas Islam Negeri Palopo sebagai bentuk pengabdian kepada masyarakat dalam rangka mendukung transformasi digital desa berbasis potensi lokal. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan partisipatif, melibatkan perangkat desa, pelaku UMKM, karang taruna, dan masyarakat umum. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman. Hasil kegiatan menunjukkan bahwa pendekatan ABCD efektif dalam meningkatkan kapasitas masyarakat untuk mengenali dan mengoptimalkan aset yang dimiliki. Inovasi utama seperti penerapan sistem QR Maps pada fasilitas publik, pelatihan literasi digital, serta pendampingan promosi digital bagi pelaku UMKM berhasil memperkuat tata kelola desa dan ekonomi masyarakat. Selain itu, kegiatan sosial berbasis kearifan lokal memperkuat solidaritas dan partisipasi warga. Sinergi antara teknologi digital dan nilai budaya lokal menunjukkan bahwa konsep Smart Village dapat diterapkan secara sederhana namun memberikan dampak nyata bagi kemandirian dan keberlanjutan pembangunan desa.
FILOSOFI EPISTEMOLOGI STIMULASI EMOSIONAL TERHADAP KECEMBURUAN SOSIAL ANAK USIA DINI Dtakiyyatuddaaimah; Irna; Yunica, Winda; Wulandari, Widiya Apriliani
INSTRUKTUR INSTRUKTUR: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol 5 No 1 (2025): INSTRUKTUR
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyah

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Abstract

This study aims to analyze the application of emotional stimulation based on philosophical and epistemological approaches in overcoming social jealousy in early childhood. The background of this study stems from the phenomenon of social jealousy that often arises in children aged 4–5 years, especially in early childhood education settings, which has the potential to hinder their social-emotional development. The study was conducted at Aisyiyah 01 Leuwiliang Kindergarten using a qualitative case study approach. The research subjects included the school principal, classroom teachers, parents, and children in Group A. Data collection techniques were conducted through observation, interviews, and documentation, with validation using source and technique triangulation. The study revealed that the strategies employed to stimulate emotions included fostering good behavior, group games that build empathy, simple discussions about feelings, and direct teacher intervention in resolving conflicts. The implementation of these strategies was consistent and supported by collaboration between the school and parents. The results of the study indicate a significant decrease in social jealousy behavior, an increase in the ability to wait for one's turn, and an increase in children's empathy toward peers. Emotional stimulation based on philosophical and epistemological approaches has proven effective in reducing social jealousy and creating a harmonious, empathetic, and inclusive learning environment. This is the conclusion of this study. It is recommended to integrate these strategies into early childhood education as a preventive and curative measure in the social-emotional development of children
Co-Authors Ana Ima Sofana Aqifha Putri Ramadhani Dtakiyyatuddaaimah Edi Sutanto Ernianti Erwin Haifa Syukur Hisbullah Nurdin Marian, Simon Muh. Abdi Imam Muh. Gilang Ramadhan Muh. Ruslan Abdullah Muhammad Harun Muhammad Qalbi Nabila Assahra Naswa Aulia Nining Pitria Nurhaini NURUL AZIZAH Olivia Benni pageno, sukma Rahayu, Yuyun P Rathul Fadhel Pantan Simamora, Hospirene Theresia SITUMORANG, ELINA R Wijaya, Moh Safrul Wulandari, Widiya Apriliani Yunica, Winda