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Dedi Junaedi
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lppm@laaroiba.ac.id
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Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913
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INDONESIA
RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
ISSN : 2656274X     EISSN : 27164691     DOI : 10.47467
RESLAJ: Religion Education Social Laa Roiba Journal is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and practitioners in research on religion, education, social, dan Islamic i issues.
Articles 741 Documents
Pendeteksian Fraud Dalam Laporan Keuangan dengan Cash Flow Shenanigans pada Perusahaan BUMN yang Terdaftar di BEI Periode 2018-2022 Pricylia, Dhea Aristy; Budiantara, Martinus
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5485

Abstract

Indonesia is one of the developing countries where the phenomenon of fraud is not unfamiliar to the public. Types of fraud that occur in Indonesia include financial statement fraud, misappropriation of state assets/wealth, and corruption. Therefore, it is essential to address financial statement fraud. This research aims to prove whether cash flow shenanigans have an impact on detecting fraud in financial statements. The results of the study indicate that days sales outstanding (DSO) significantly influences the detection of fraud in financial statements. Delaying payment of obligations (DPO) does not have a significant impact on detecting fraud in financial statements. Reducing inventory purchases (DSI) significantly influences the detection of fraud in financial statements. Net income (CFNI) significantly affects the detection of fraud in financial statements. Keywords : Cash Flow Shenanigans, Fraud, Financial Reports
Pengaruh Harga dan Kualitas Layanan terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Pengguna Netflix Sajidah, Nisrins As; Anggarawati, Sularsih
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5499

Abstract

The aims of the research is to provide knowledge about the relationship between price and service quality on customer loyalty through customer satisfaction among Netflix users. The method used was a purposive sampling method with a sample size of 206 Netflix streaming application users aged 17-25 years who focused on the city of Bengkulu. The research uses SEM with one of the PLS methods using smartpls 4.0 software to get a more detailed understanding of the respondent's perspective. In accordance with the results of statistical tests, price is significantly related to customer satisfaction even though it is low. Service quality is also positively related to customer loyalty, as is customer satisfaction to customer loyalty. For mediation testing using the upsilon v effect method. Price partially mediates customer satisfaction and customer loyalty, but at a structural level the mediating influence is still relatively low. Meanwhile, the mediating influence of service quality fully mediates customer satisfaction and customer loyalty.
Evaluasi Kelembagaan Pinjaman Dana Syariah yang Menggunakan Pembiayaan Berbunga Perspektif Fatwa DSN MUI No. 117 Tahun 2018 Aulia, Dini; Zahara, Fatimah
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.5503

Abstract

Lending institutions in Indonesia have developed digitally, both conventionally and sharia-based. The large number of sharia-based lending platforms means that the MUI must provide provisions for running them which are regulated in the MUI DSN Fatwa No. 117. The formation of sharia lending institutions must follow the provisions set by the MUI. One of the sharia-based loan platforms is PT Dana Syariah. this institution So this article was written with the aim of looking at the Fatwa's views on the interest provisions set by Dana Syariah. This article was written using a juridical-normative research method, namely case study legal research, because the problems studied are in certain institutions and certain laws. This research approach will use a normative juridical approach supported by arguments. The research results show that PT Dana Syariah has violated 1 provision in implementing information technology-based financing services, namely providing 2% interest as an absolute additional form of financing. This must be reviewed by the MUI and OJK in implementing information technology-based financing services.
Analisis Pengaruh Kepuasan dan Motivasi Kerja terhadap Kinerja Penjual pada PT Indomobil Trada Nasional Taufan, Sonny; Mustofa, Ismail; Mustofa, Mustofa; Purwojatmiko, B. Handoko
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.5506

Abstract

Job satisfaction and work motivation are identified as critical factors that can influence an individual's level of performance in a competitive work environment such as the automotive industry. This research aims to analyze the influence of job satisfaction and work motivation on the performance of branded vehicle sellers at PT Indomobil Trada Nasional – KIA Kelapa Gading. This research uses a quantitative approach with survey methods. Data was collected through a questionnaire distributed to KIA vehicle sellers at PT Indomobil Trada Nasional. Respondents in this research were sellers who were actively working. The collected data was then analyzed using regression analysis techniques to measure the relationship between the independent variables (job satisfaction and work motivation) and the dependent variable (seller performance). It is hoped that the results of this research will provide deeper insight into the factors that influence the performance of KIA sellers in these automotive companies. The results of the regression analysis will show the extent to which job satisfaction and work motivation are able to predict sales performance. These findings will provide valuable input for the management of PT Indomobil Trada Nasional in formulating strategies to improve sales performance through increasing job satisfaction and motivation. It is hoped that this research will contribute to the human resource management literature and provide practical guidance for companies in the automotive industry or other similar sectors. In addition, this research can also be a basis for further research on the influence of other factors that can influence individual performance in different work contexts.
Loyalty Is Reviewed From Competency, Organizational Culture, Work Environment And Rewards: Study On Working Occupational Therapists At A Hospital In The Surakarta Region Muhtar, Basuki Sukandaru; Sudarwati, Sudarwati; Istiatin, Istiatin
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5507

Abstract

Loyalty in Terms of Competencies, Organizational Culture, Work Environment, and Rewards (Study of Hospital Occupational Therapists in the Surakarta). This study aims to determine and explain the effects of Competencies, Organizational Culture, Work Environment, and Rewards on Hospital Occupational Therapists in Surakarta. The population is all Occupational Therapists who work in Hospitals in Surakarta, the number of which is 37. The sampling technique uses the census method with a total sample of 37 respondents. Data collection using a questionnaire. Data analysis technique used statistical analysis, namely multiple linear regression test, F test, t test, and the coefficient of determination. The results of the study show that competence, organizational culture, work environment, and rewards have a positive and significant effect on the loyalty of hospital occupational therapists in the Surakarta area. This means that the higher the level of competence, organizational culture, work environment and rewards, the higher the employee loyalty, conversely the lower the level of competence, the lower employee loyalty can be. Competency, Organizational Culture, Work Environment and Rewards variables contributed to Loyalty by 57.1% while the remaining 43.9% was explained by other variables not proposed in this study. Suggestions from this research, Hospitals need to selectively provide improvement programs competence, rewards, and opportunities to practice Occupational Therapy by applying Organizational Culture at work in a conducive work environment.
Penetapan Ujrah pada Pembiayaan Multijasa BTN iB Persfektif Fatwa DSN MUI No. 44/DSN-MUI/VIII/2004: Studi Kasus Bank BTN KC Syariah Medan Yulianto, Bamabang; Suparmin, Sudirman
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.5509

Abstract

The purpose of this research is to find out the practice of the basic kafalah bil ujrah contract on BTN iB multiservice financing occurs at BTN KC Syariah Medan and low the determination of ujrah is in accordance with DSN-MUI Fatwa No. 44/DSN-MUI/VII/2004 corcerning multiservice financing. This type of research is field research using a qualitative approach. Data was obtained using interview literature study, then analyzed using descriptive analysis methods. The result of this research show that: First, in practice the kafalah bil ujrah contract in multiservice financing at BTN KC Syariah Medan is harmonious and the conditions are met as in accordance with the provisions of Fatwa DSN-MUI No. 11/DSN/MUI/-/IV/2000 concerning kafalah. Second, the determination of ujrah on multiservice financing at BTN Syariah in the form of a percentage is carried out based on the Directors’ Circular Letter (SED) issued by the head office of Bank Tabungan Negara (BTN) Syariah which is located in Jakarta, so that parties from the Syariah Branch Office do not have the right to change these provisions. However, in order to avoid ambiguity, BTN Syariah Medan also attached the ujrah in nominal form.
Local Cultural Values That Support and Inhibit West Sumba Regional Development Rade Duka, Julitha Madeleine; Mediatati, Nani
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.5510

Abstract

This research aims to analyze local cultural values that support and hinder regional development in West Sumba. West Sumba is a region rich in unique cultural heritage, but also faces challenges in development efforts. This research uses qualitative methods combined with case study methods. Data collection through in-depth interviews, participant observation, and document analysis. The research results show that strong cultural values such as mutual cooperation, togetherness and customs have an important role in supporting development in West Sumba. Gotong royong allows communities to work together on local development projects, while togetherness strengthens collaboration between government, communities and the private sector. However, some cultural values can also hinder development, such as a strong attachment to tradition which may hinder innovation, as well as norms that limit the role of women in the development process. This research contributes to the understanding of how cultural values can influence development efforts in areas with a rich cultural heritage. The practical implication of this research is the need for a balanced approach between utilizing positive cultural values and overcoming obstacles that may arise due to certain cultural values. By considering these complex dynamics, policy makers and decision makers can design more effective and sustainable development programs in West Sumba.
Kultur Masyarakat Melayu: Studi Etnografi Islam Melayu Nusantara Abad 18 Kuswandi, Dedi; Rusli, Ris’an; Sani, Amilda
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5515

Abstract

Today, Malay is not an ethnic community as understood by many people. Malays are like a nation or group of allied ethnic groups that adhere to the same religion and the same language. Customs and traditions are relatively the same because they are based on the same religious and cultural principles. Therefore, the purpose of this research is to examine how the development of Malay Islam in the archipelago in the 18th century. This study uses a qualitative approach with ethnographic methods where researchers will describe and describe the culture of the development of Islam in the archipelago through the history that has been communicated. Tracing the history of the development of Islam in the Malay Archipelago, it emerged due to many factors, starting with trade in the 8th and 9th centuries until finally the 17th century, trade took place accompanied by the development of Islam which was also rife. However, in the 18th century, Islam developed rapidly and began to emphasize sharia. So, it greatly impacts the development of tariqat and experiences a renewal of Sufi tariqat, which grows into a religious organization. Not only that, in the 18th century the role of the clergy was significant in the spread of Islam after the return of the clergy learned from the lands of Mecca and Medina. Establishing Islamic educational institutions throughout the archipelago and providing new religious ideas in carrying out worship. Therefore, in this century, Islam began to form intellectual networks or scholars throughout the archipelago. Islam and the Malay language then emerged as an integrative force for the different ethnic groups in the archipelago.
Film "Ice Cold: Murder, Coffee, and Jessica Wongso" Between Commercialization or New Direction Larisu, Zulfiah; Sholikah, Dwi Imroatus; Jacob, Muhammad Salman Alfansuri; Rusmala, Rusmala; Mitrin, Abdullah
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.5516

Abstract

Film Ice Cold : Murder, Coffee, and Jessica Wongso akhir-akhir ini menjadi isu yang kontroversial di tengah masyrakat. Satu sisi menilai terdapat kejanggalan yang luar biasa yang harus di ungkap dalam kasus pembunuhan Wayang Mirna Salihin dengan kopi sianida hingga fil ini daat dijadikan petunjuk. Pada sisi lain, sebagaian masyrakat menilai film ini berpihak, menggiring opini publik, dan sebagai alat komersialisasi oleh pihak Netfflix. Penelitian ini bertujuan untuk menganalisis dua perspektif yang kontroversial di atas. Penelitian merupakan penelitian kualitiatf dengan pendekata deskriptif. Data yang digunakan dalam penelitian ini merupakan data sekunder yang didapatkan dari kutipan fil, sinopsis, buku, jurnal ilmiah, dan website yang kredibel. Data-data yang diukumpulkan dinalaissi dengan tahapan pengumpulan data, seleksi data, reduksi data, dan penarikan kesimpulan. Hasil penelitian menujukkan 1.) The film Ice Cold: Murder, Coffee, and Jessica Wongso can indirectly strengthen Jessica Wongso's side in filing for extraordinary legal action/judicial review which will then be constructed by constructing an argument as if the application for reconsideration this time is based on public unrest and complaints. 2.) The film Ice Cold: Murder, Coffee, and Jessica Wongso has the potential to become a commercialization tool because the film is paid, viral, and has cheap production costs compared to action films, horror films, and so on. 3.) Researchers agree with singer and actor Brissia Jodie that Netflix should make a part two film with a more balanced storyline on both sides.
Integrasi Penerapan Sistem Manajemen ISO 9001 dan ISO 14001 pada Perusahaan Rekanan Pertamina Baidhok, Wardatul; Prasetyono, Prasetyono
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5526

Abstract

PT CMS is a company that operates in the service sector, namely, 3kg LPG gas cylinder retester or BPT (Cylinder Maintenance Workshop). The management system integrated at PT CMS includes the ISO 9001:2015 Quality Management System and ISO 14001:2015 Environmental Management System. The purpose of this research is to understand how the implementation of ISO 9001 and ISO 14001 standards affects the performance of the PT CMS company. The research method used in this article is a descriptive qualitative approach, where data is collected through interviews with the parties concerned. The data obtained is primary data resulting from the researcher's interviews with sources. The research results show that ISO standards have been implemented well, as shown by the results of the external audit report with a score of 94.12, where this score is included in the fair and positive category. The impact of the integration of the implementation of ISO 9001 and ISO 14001 at PT CMS is, ensuring the company's quality and environment, increasing the trust of the service provider (Pertamina), increasing the tube maintenance quota, can improve the company's quality without damaging the surrounding environment.

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