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All Journal At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Socius: Social Sciences Research Journal Jurnal Cendekia Ilmiah
Ningrum, Listya
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Strengthening Leadership Values and Positive Behavior Through the Character Building Leadership Program for OSIS Members of SMK Al-Amanah Djihadah, Nurhayati; Latief, Abdul; Ningrum, Listya; Ayu Dita, Diana; Hastuti, Sri; Mulyawan, Yandi; W, Wahyudi
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 5 (2025): December 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17847188

Abstract

The Intra-School Student Organization (OSIS) serves as a leadership laboratory for students and requires strong, competent human resources to act as agents of change within the school. This program aims to strengthen leadership values and shape positive behavior among OSIS members at SMK Al-Amanah through a Character Building Leadership approach combined with experiential learning methods. The activity was carried out on October 30, 2025, involving 42 OSIS members (core administrators and active members) through a series of interactive workshops, discussions, and educational games (outbound leadership games). The implementation method focused on three main simulations: Chain Sentences to train effective communication, Nail-in-the-Bottle to build team coordination, and Rubber Band Relay to develop focus and trust. Evaluation was conducted through behavioral observation during the games, value reflection, and pre-test and post-test trigger questions. The results of the activity indicate that experiential learning methods effectively enhanced participants’ understanding of responsibility, integrity, and teamwork. Qualitatively, participants showed significant improvement in group solidarity and organizational communication skills. It is concluded that the program successfully instilled positive leadership foundations and is recommended to be continued through weekly leadership coaching.
Bankruptcy Analysis Of Pt Sri Rejeki Isman Tbk (Using The Springate, Zmijewski, And Grover Method) Putri, Mia Aulia; Riyanto, Didik; Ningrum, Listya
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17345

Abstract

The insolvency of Sritex has emerged as a significant issue, evident from the progressive decline in financial performance over recent years. Governments, investors, and scholars require early detection tools to recognize such risks in the future. This research aims to examine the bankruptcy status of PT Sri Rejeki Isman Tbk (Sritex), which was officially declared bankrupt in 2024, having previously been recognized as one of Indonesia's leading textile companies. This study employs a quantitative methodology and utilizes financial ratio analysis through three prediction models: Springate, Zmijewski, and Grover. The data used are secondary data obtained from Sritex's annual financial statements for the period 2017–2023. All three models indicate that Sritex experienced financial difficulties prior to its formal bankruptcy declaration. The Zmijewski model was the first to detect a decline in financial condition, followed by the Springate and Grover models. This research demonstrates that bankruptcy prediction models are valuable tools for the early identification of insolvency in publicly traded enterprises.
Pengaruh Penghindaran Pajak Dan Kebijakan Dividen Terhadap Nilai Perusahaan Nursusanti, Dwi; Ningrum, Listya; Nuridah, Siti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5238

Abstract

Tujuan penelitian ini adalah (1) Untuk mengetahui pengaruh penghindaran pajak terhadap nilai perusahaan. (2) Untuk mengetahui pengaruh kebijakan dividen terhadap nilai perusahaan. (3) Untuk mengetahui pengaruh penghindaran pajak dan kebijakan dividen secara bersama-sama terhadap nilai perusahaan pada perusahaan sub sector batu bara yang terdaftar di Bursa Efek Indonesia Tahun (2019-2023). Pemilihan sampel menggunakan metode purposive sampling, dan diperoleh sampel sebanyak 104 data. Data yang digunakan adalah data laporan keuangan yang diperoleh dan diunduh dari www.idx.co.id. Pengujian hipotesis menggunakan IBM SPSS Statistik 26. Hasil penelitian menunjukan bahwa penghindaran pajak tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen berpengaruh terhadap nilai perusahaan. Penghindaran pajak dan kebijakan dividen secara bersama-sama berpengarung terhadap nilai perusahaan.
Co-Authors Abdul Latief Ayu Dita, Diana Djihadah, Nurhayati Mulyawan, Yandi Nuridah, Siti Nursusanti, Dwi Putri, Mia Aulia Riyanto, Didik Sri Hastuti W, Wahyudi