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The Role of GRI on Financial Performance Phenomenon Lakilaki, Eogenie; Soediro, Achmad; Hassan, Shahir Akram
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p165-175

Abstract

ntroduction/Main Objectives: This study aims to prove the competence of CSR disclosure usingthe GRI index on the effect of financial performance on the value of Islamic Bank companies inIndonesia. Background Problems: Using FDR, ROA, and CAR as proxies for independentvariables, EVA as a proxy for the dependent variable, GRI as a proxy for moderation variables,and Islamic Commercial Banks in Indonesia. Research Methods: This study uses secondary datain the form of 50 financial statements, which were then processed and analyzed using MRA(Moderation et al.). Finding/Results: The results show that GRI could moderate and strengthenthe effect of Financial Performance both partially and simultaneously on firm value. MaqashidSharia and Islamic Worldview answer the research problem by explaining that after the companymeets its business objectives (maximizing profits). Conclusion: Social goals through CSR practicesas part of Islamic law to increase company value and achieve pleasure.
The impression of village fund management in traditional villages Lakilaki, Eogenie; Soediro, Achmad
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5535

Abstract

This research aims to analyze the influence of accountability, transparency and community participation on the village funds management (ADD) to increase Good Village Governance (GVG) in Tenganan Pegringsingan Village, Bali Province. Data was collected by distributing questionnaires and analyzed using multiple linear regression. The results show that accountability, transparency and community participation have a positive and significant effect on ADD management, and these three variables simultaneously have a positive and significant effect on ADD management. The practical implication of the research results for Government officials and the Traditional Kelian of Tenganan Pegringsingan Village is the creation of ADD management that is in accordance with Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management
English Class: Optimalisasi Kemampuan Billingual Anak-Anak Desa Adat Tenganan Pegringsingan Santati, Parama; Lakilaki, Eogenie
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i1.3073

Abstract

Purpose: The purpose of this service is to improve the English language skills of elementary and junior high school students of Tenganan Pegringsingan Traditional Village. Methodology/approach: This service was carried out in Tenganan Pegringsingan Village for two days, with 25 students participating. The methods used were lecture, practice, and making mini pocket dictionary. Evaluation was carried out by assessing English language skills and assessing participants' work using an assessment sheet. Results/findings: Based on the results of the implementation, English Class and Mini Pocket Dictionary assessment states that participants have sufficient English language skills with an average score of 71 which indicates a "good" understanding. However, speaking and reading skills still need to be improved. The evaluation that must be improved in this activity is the limitation of the category of participants. In the future, high school students and parents can also be included in activities like this to support their communication to foreign tourists visiting the village. Conclusion: This Community Service which is packaged in the form of English Class and Mini Pocket Dictionary has been held in Tenganan Pegringsingan Village, Bali Province on July 4-5, 2023. Based on the results of the implementation, this Community Service is able to provide increased bilingual skills to indigenous village children to equip them when communicating to foreign tourists, participating in various competitions, and even participating in international activities.
Understanding the Islamic Business Ethics in Islamic Microfinance Institutions Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Lakilaki, Eogenie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5810

Abstract

This study examines how Islamic business ethics, including fairness, transparency, and honesty, are integrated into BMT’s operations. A qualitative approach was employed in this research, specifically the use of thematic analysis to systematically manage and analyze the data. Strategic decisions are made at the annual general meeting, while technical decisions are handled by the board, with oversight from the Sharia supervisory board. These decisions are accountable at the general meeting, ensuring financial transparency. The cooperative’s management applies a reward and punishment system based on Islamic principles, maintaining justice, employee welfare, and organizational integrity. However, overemphasizing material gains can lead to prohibited practices, such as investments in usurious projects. The practice of shura (consultation), ethical transactions, and transparent financial reporting reinforce BMT’s commitment to fairness and reputation. Spirituality is woven into business practices by grounding decisions in Islamic ethics, focusing on honesty (amanah), fairness (Insaf), sacrifice (Ithar) and kindness (Ihsan) in all dealings. Profits are allocated to social funds for community development, and income from ethical transactions is reinvested to foster solidarity. Formal training provided by BMT internally and the Ministry of Cooperatives and Small and Medium Enterprises ensures management’s understanding of Sharia principles, aligning economic success with social responsibility and ethical integrity, thereby promoting long-term sustainability.
PEMANFAATAN APLIKASI CANVA SEBAGAI MEDIA PROMOSI KREATIF UMKM DI DESA AGROWISATA EDUKASI SUNGAI JAWI, PALEMBANG Santati, Parama; Zunaidah, Zunaidah; Meitisari, Nia; Putri, Melisa Ariani; Lakilaki, Eogenie; Akagani, Apriyan; Hazania, Alfria
INTEGRITAS : Jurnal Pengabdian Vol 9 No 1 (2025): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v9i1.6106

Abstract

Teknologi informasi berperan penting dalam ekonomi digital dewasa ini, terutama dalam memasarkan produk dan jasa, termasuk UMKM di Indonesia. Namun masih banyak UMKM yang belum sepenuhnya memanfaatkan teknik bisnis digital sebagai media promosi kreatif untuk memperkenalkan dan memasarkan produknya. Salah satu UMKM tersebut adalah UMKM Pokdarwis Desa Agrowisata Sungai Jawi Palembang yang memproduksi minuman herbal. Karena keterbatasan pengetahuan dalam pemanfaatan aplikasi digital, kemasan produk yang dihasilkan relatif masih sederhana dengan tampilan merek yang juga masih sederhana, sehingga kurang menarik pembeli. Tujuan kegiatan pengabdian masyarakat ini adalah untuk meningkatkan kompetensi digital anggota UMKM Pokdarwis Palembang, terutama dalam membuat konten promosi yang kreatif dan inovatif berbasis Canva. Peningkatan kompetensi digital ini diharapkan dapat meningkatkan kemampuan UMKM Pokdarwis dalam melakukan promosi melalui media sosial dengan menggunakan aplikasi Canva. Pelaksanaan kegiatan dilakukan dengan metode ceramah, tutorial/pendampingan, dan diskusi. Peserta melakukan praktek membuat konten promosi digital dengan menggunakan aplikasi Canva. Evaluasi dilaksanakan terhadap peningkatan pemahaman peserta akan materi yang dilatih dalam bentuk pre-test dan post-test serta evaluasi pelaksanaan kegiatan. Setelah mendapatkan pelatihan dan pendampingan, kemampuan peserta dalam membuat bahan promosi dengan menggunakan aplikasi Canva semakin baik. Peserta juga mendapat tambahan pengetahuan tentang promosi digital.
Examination of the Usefulness of Figma as a Prototyping Interface Platform on the Learning Outcomes of PJBL-based Informatics in High School Lakilaki, Eogenie; Artamananda, Artamananda; Akbar, Muhammad; Azhim, Muhammad Fajrul; Abdillah, Muhammad Fayyad
Journal of Educational Sciences Vol. 9 No. 3 (2025): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.9.3.p.1604-1618

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This study aims to examine the effectiveness of using Figma as a prototyping platform in Project-Based Learning (PjBL)-based informatics learning at the senior high school level. Figma, as a cloud-based tool, offers real-time collaboration features that can improve students' interface design skills as well as encourage teamwork. This study uses a quantitative approach with Pearson correlation test, heatmap correlation, correlation matrix and linear regression analysis to analyze the relationship between learning management variables, communication process, student responses, and learning activities to student learning outcomes. The results show that the communication process variable has the most dominant influence on student learning outcomes. This study confirms that the integration of Figma in PjBL-based learning can improve 21st century skills, including critical thinking, creativity, and collaboration, thus preparing students for the challenges of the world of work in the digital era.
Emboldening dexterity digital bookkeeping-accounting and brand craft: Summoning the intellectual and visual assets quirks Lakilaki, Eogenie
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23510

Abstract

This study examines Sedekah Laksan, an integrated programme addressing persistent financial and branding literacy gaps among rural micro, small, and medium enterprises (MSMEs) in Indonesia. Rural MSMEs face limited digital access, weak financial practices, and poor brand identity—obstacles to sustainable growth. Using a participatory action research (PAR) design, the intervention combined training workshops, onsite mentoring, and digital tools such as Google Spreadsheets and Excel-based templates to enhance digital accounting and branding skills. Data were collected via pre-post surveys, performance assessments, and field observations. Quantitative results, supported by paired t-tests and large Cohen’s d values (>1.2), indicate substantial improvements in financial literacy, brand design, and entrepreneurial self-efficacy. Beyond technical gains, participants demonstrated behavioural changes, including independent financial planning and consistent digital branding. These findings affirm the value of culturally grounded, dual-focus interventions in building MSME resilience. The study recommends scalable models incorporating artificial intelligence (AI) for adaptive learning and automated financial advice, while accounting for infrastructure and digital literacy constraints in rural settings. The intervention illustrates how digital skills—framed as both visual and intellectual assets—can strategically empower rural entrepreneurs and foster long-term socio-economic inclusion.
Revitalizing Faith-Based Philanthropy: Muhammadiyah’s Strategic ZISWAF Initiatives for Poverty Reduction and Human Capital Advancement Farhan, Muhammad; Soediro, Achmad; Adhitama, Fardinant; Lakilaki, Eogenie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7293

Abstract

This study examines Muhammadiyah’s strategic governance of ZISWAF in South Sumatra, emphasizing its integration of Maqasid al-Shari’ah and the communal principle of Jama’ah. Using a qualitative approach with interviews and document analysis, the research highlights how Muhammadiyah shifted from informal charity practices to a professional, transparent, and decentralized model of Islamic philanthropy. The findings show that ZISWAF effectively supports education, healthcare, MSMEs, and asset-based empowerment, contributing to poverty alleviation and human capital development. The study offers a contextual model of Islamic social finance rooted in ethical governance and collective participation, with implications for faith-based institutions and policymakers. Future research should explore comparative cases and the role of digital technology in optimizing ZISWAF's impact.
Transformasi Keuangan Berkelanjutan: Peran Kebijakan Green Bond dan Indeks SDGs di ASEAN Anisha, Anisha; Wijaya, Panca; Lakilaki, Eogenie; Wahyuni, Tri; Sidik, Muhammad Dito Jastian; Alhafiz, Alhafiz
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 2 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i2.6807

Abstract

This study delves into the dynamics of green bond issuance in ASEAN-5 (Indonesia, Malaysia, Singapore, the Philippines, and Thailand) and its key determinants, particularly green bond policies and the SDGs Index. Using secondary data from the IMF, World Bank, ADB, and financial reports, it applies panel data regression models (CEM, FEM, REM) for the 2016-2020 period with Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that green bond policies have a significant positive impact, while the SDGs Index shows a weaker yet positive effect. Countries with robust regulations and market maturity, such as Singapore and Malaysia, have more advanced green bond markets than Indonesia and the Philippines, which face regulatory and financial literacy challenges. The study highlights the need for stricter regulations, greater transparency, and fiscal incentives to enhance investor participation, alongside improved green financial literacy to expand access to sustainable finance in ASEAN.
Learning Transformation: The Application of Augmented Reality Media to Improve Motivation and Interest in Learning Among Elementary School Students in the 5.0 Era Asiah, Nur; Lakilaki, Eogenie; Khusnadin, Muhammad Hafidz; Eprilia, Winda; Negara, Hasan Sastra; Rizky, Muhammad
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.49008

Abstract

The integration of Augmented Reality (AR) media in education has emerged as a promising approach to enhance engagement and motivation among elementary students in the 5.0 Era. This study investigates the dual impacts of AR on student motivation and interest in learning. Employing a Classroom Action Research (CAR) method, the research was conducted in a cyclical process of planning, action, observation, and reflection over four weeks at SDN XX Palembang, targeting sixth-grade students. A stratified random sampling method was used to select the participants. Data were collected through weekly surveys to quantitatively measure motivation and interest levels, and through direct observations and interviews to provide qualitative insights. The findings reveal a significant and consistent increase in both motivation and interest scores, with motivation rising from an average of 35.2 to 71.2 and interest from 33.7 to 72.3. Qualitative data corroborated these results, showing a transformation in student behavior from initial curiosity to collaborative problem-solving and independent learning. The study concludes that AR is a transformative and sustainable pedagogical tool that effectively fosters a dynamic and student-centered learning environment. This research provides a valuable model for educators seeking to integrate technology to enhance learning experiences