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RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 2656274X     EISSN : 27164691     DOI : 10.47467
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Social Sciences
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.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 741 Documents
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Pengaruh Corporate Social Responsibility, Profitabilitas, Struktur Modal terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Peridoe Tahun 2018 - 2022 Alfiadin, Ardian; Susilo, Dwi Ermayanti; Purnomo, Herry; Muryani, Endang; Ardiansyah, Tedy; Suhartono, Edy
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.v6i3.6147

Abstract

Company value is important because it influences the company's survival in the future. Many variables can influence company value, such as disclosure and capital structure management. Disclosure is carried out to provide information to stakeholders about the company, one of which is disclosure of Corporate Social Responsibility (CSR) which is a responsibility in terms of economic, environmental and social aspects. Capital structure management is carried out to achieve a balance between liabilities and equity so as to maximize company value. This research aims to determine the influence of Corporate Social Responsibility, Profitability and Capital Structure on Company Value in the current Covid 19 pandemic era. This research uses quantitative descriptive research. The population and sample in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The data used is secondary data from annual financial reports on the Indonesia Stock Exchange. This research uses data analysis techniques such as multiple regression analysis and SPSS as tools to process and test data. The results of this research show that partially CSR has no significant effect, ROE has a significant effect and DER has no significant effect on company value. Meanwhile, simultaneously CSR, ROE, and DER have a significant effect on company value.
Determinasi Literasi Keuangan, Inklusi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil Menengah: Studi pada UMKM di Kabupaten Sumenep Usmaniyah, Winda; Abrori, Rian
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.v6i3.6149

Abstract

This research aims to examine the influence of financial literacy, financial inclusion and digital literacy on the performance of micro, small and medium enterprises (MSMEs). This research is quantitative research. The population in this study were all MSMEs in Sumenep Regency using a purposive sampling technique. The sample included in the test criteria was 108 respondents. Test results using multiple linear regression show that financial literacy and digital literacy have an effect on MSME performance, while financial inclusion has no effect on MSME performance. Keyword: financial literacy, financial inclusion, digital literacy, MSMEs
The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable Kusiyah, Kusiyah; Usmany, Paul; Susilawati, Made; As’ady, Mustofa; Sahri, Yulian
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.v6i3.6158

Abstract

Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties. This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.
The Existence Of The Metaverse Tourism In Indonesia: Between Opportunities And Threats Putra, Dyan Triana; Mahmudin, Tono; Wiartha, Nyoman Gede Mas; Adnyana, I Made Sucipta; Septiviari, A. A. Istri M.
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.v6i3.6162

Abstract

This research aims to determine (1) the opportunities and threats of the existence of the metaverse for tourism in Indonesia; and (2) strategy for developing Indonesian tourism through the metaverse. This research is descriptive qualitative research. This research uses a SWOT analysis regarding the existence of the metaverse for Indonesian tourism. The results of this research show that (1) the existence of metaverse tourism related to tourism experiences has the opportunity to make tourist trips more interactive and becomes a threat because it is considered less than optimal, while related to technology (internet access) the existence of metaverse tourism has the opportunity to become an innovation in tourism trends and become a threat because it is not evenly distributed internet access in Indonesia, and related to health, the existence of metaverse tourism has the opportunity to be a solution for people with disabilities because it can be long distances and is a threat due to radiation problems; and (2) Indonesian tourism development strategy based on SWOT analysis consisting of SO strategy through marketing planning for metaverse tourism as a current tourism trend, WO strategy through socializing the use of metaverse in Indonesian tourism by developing a metaverse tourism concept for tourists, ST strategy through collaboration with the Tourism Office and the private sector supports metaverse tourism, and WT strategies through education and promotion of metaverse tourism programs.
Merancang Komunikasi Terestrial Inframerah Optik Ruang Bebas Untuk Konektivitas Perkotaan : MRT Indonesia Monica Putri, Aulya; Fadilla, Enrico Naufal; Sugesti, Erna Sri
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.v6i3.6163

Abstract

This research titled "Designing Terrestrial Infrared Free Space Optics Communication for Urban Connectivity: MRT Indonesia" explores the application of Free Space Optics (FSO) technology in the Mass Rapid Transit (MRT) transportation system in Indonesia. Utilizing 16-QAM modulation and MIMO antennas, this study demonstrates that FSO can provide efficient and reliable communication, even in challenging weather conditions. Solutions for curved routes or those without Line of Sight (LoS) are also identified, including the use of FSO, optimal route selection, and the installation of repeaters or relay stations. The benefits resulting from the implementation of this technology include fast and reliable connectivity, flexibility in route adjustment, and enhanced security and privacy for passengers.
Pengaruh Reputasi terhadap Legitimasi di Perguruan Tinggi Indonesia Julita, Intan; Baihaqi, Baihaqi
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.v6i3.6165

Abstract

This research aims to examine the influence of reputation on legitimacy. The population in this study were Senior Lecturers in Accounting Study Programs in all Indonesian Universities. Sampling in this research used the technique of distributing questionnaires directly to Senior Accounting Lecturers in the form of a Google form. Data collection used a sample of 42 Senior Accounting Lecturers from 37 Universities in Indonesia using purposive sampling. This research considers pragmatic, moral, and cognitive types of legitimacy, and analyzes reputation in relation to performance, innovation, social responsibility, service, governance, and workplace climate. According to lecturers, a university's reputation has a positive influence on its legitimacy. Data processing and testing uses structural modeling with the SmartPLS version 3 system.
The Influence Of Role Ambiguity On Employee Creativity Through Role Conflict As An Intervening Variable Suryani, Ni Kadek; Usmany, Paul; Wibowo, Teguh Setiawan; Salabi, Ahmad; Kune, Debiyanti; Sandy Wendikasari, Luh Ade Calista
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.v6i3.6168

Abstract

Roles that are ambiguous, do not have clear specifications and functions, along with role conflicts that often clash, researchers believe will increase employee creativity because employees must improve from the problems/conflicts they have so that their performance is good, the company's performance is good, and they can be trusted in many tasks / targets that a company has. Therefore, this study aims to analyze the influence of Role Ambiguity on Employee Creativity with Role Conflict as a moderating variable. This research is a quantitative research, with an explanatory approach which researchers obtained from collecting questionnaires from Pegadaian insurance employees spread throughout Indonesia with the criteria of having worked for at least 1 year. This data can also be called primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The results show the Role Ambiguity variable can have a positive relationship and a significant influence on Employee Creativity because the -Values value is positive and is below the 0.05 significance level, namely 0.024. Apart from that show that the Role Conflict variable can moderate the relationship between Role Ambiguity and Employee Creativity because the P-Values value is positive and has a value below the significance level of 0.05, namely 0.000, which is smaller than the direct test of 0.024. In this way, the two research hypotheses above can be accepted and proven comprehensively and scientifically.
Pengaruh Disiplin Kerja dan Efikasi Diri terhadap Prestasi Kerja yang di Moderasi oleh Motivasi Kerja pada Dinas Perindustrian dan Perdagangan Provinsi Sumatera Utara Saskia, Saskia; Sunaryo, Sunaryo; Shofia, Aya
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.v6i3.6172

Abstract

This research aims to determine Work Discipline and Self-Efficacy on Work Performance with Work Motivation as a moderating variable at the North Sumatra Province Industry and Trade Service. This research uses smartpls 4 as an analytical tool to determine the variables studied and justify how significantly the influence of the independent and dependent variables strengthens or weakens them. In this research, Structural Equation Modeling (SEM) was used with the Partial Least Square (PLS) method. In this study, the entire sample population was 155 employees at the North Sumatra Province Industry and Trade Department. The results of this research show that work discipline has a positive and significant effect on work performance. Self-efficacy has a positive and significant effect on work performance. Work motivation has a significant positive effect on work performance, negative work motivation does not significantly moderate self-efficacy on work performance, positive work motivation significantly moderates work discipline on work performance
Religious-Friendly Tourism: Solutions For Increasing And Developing Indonesian Tourism Irawan, Bambang; Hartono, Hartono; Sudinta, Heru
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.v6i3.6174

Abstract

This research aims to determine (1) the potential of religious friendly tourism to increase and develop Indonesian tourism; and (2) strategies to increase and develop Indonesian tourism through religious friendly tourism. The data analysis technique used in this research is SWOT analysis. The results of this research show (1) religious friendly tourism has the potential to increase and develop Indonesian tourism with the diversity of national tourism resources, the public's attention and positive attitude towards the development of halal tourism, as well as Indonesia's position as a destination country for halal tourism investment as a country with a Muslim majority. and (2) Indonesian tourism development strategy based on SWOT analysis consisting of SO strategy through marketing religious-friendly tourism to increase and develop Indonesian tourism, WO strategy through offering religious-friendly tourism concepts for tourists, ST strategy through collaboration with stakeholders to support religious-friendly tourism, and WT strategies through education on the concept of religious-friendly tourism.
The Influence of Business Location and Word of Mouth on Purchasing Decisions Sudirjo, Frans; Paramita, Catarina Cori Pradnya; Yani, Indri; Marjuki, Marjuki; Utami, Eva Yuniarti
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.v6i3.6178

Abstract

A strategic business location that is close to the target market is one of the factors that researchers believe can influence consumer purchasing decisions. This close location will make consumers decide to purchase, be satisfied, and communicate with other consumers to encourage enthusiastic other consumers to share purchasing decisions with producers who have sales points in strategic locations. Therefore, this research aims to analyze the influence of business location and word of mouth on consumer purchasing decisions. This research is quantitative research with an explanatory approach that uses a questionnaire method in collecting data. The questionnaire was distributed to Indomaret and Alfamart consumers spread throughout Indonesia with the criteria of having shopped at least 3 times. The questionnaire contains statements of agree, strongly agree, disagree, strongly disagree, and neither agree nor the same on the 16 question items asked. The result thi research show the Business Location variable can have a positive relationship and a significant influence on Purchasing Decisions because the P-Values value is positive and is below the significance level of 0.036. This is in line with the researcher's statement and the direction of the questionnaire questions above which shows that a strategic business location can increase purchasing decisions because it is easy to reach, close, and does not take a lot of time. Thus, the first researcher's hypothesis and beliefs can be justified and accepted. Apart from that, the results of the second research hypothesis and beliefs also show the same results if the Word of Mouth variable has a positive relationship and a significant influence on Perchase Decision because the P-Values value is positive and is below the 0.05 significance level, namely 0.029. It is reasoned that word of mouth or word of mouth communication between consumers can increase purchasing decisions and enthusiasm between consumers. Keywords: Business Location, Word of Mouth, Purchase Decision

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