cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Royyan Hafizi
Contact Email
devotion.greenvest@gmail.com
Phone
+6285960430213
Journal Mail Official
devotion.greenvest@gmail.com
Editorial Address
Greenland Sendang Residence Blok.D No.02, Sendang, Kec. Sumber
Location
Unknown,
Unknown
INDONESIA
Devotion: Journal of Research and Community Service
Published by Green Publisher Indonesia
ISSN : 27770915     EISSN : 27976068     DOI : 10.36418
Core Subject :
Devotion : Journal of Community Service : is a journal that makes it easy for anyone who wants to publish scientific papers in an intensive manner in research. This journal also aims to bridge the gap between textual and contextual approaches to all clumps of knowledge; So, the journal invited the meeting points of several disciplines and scholars.
Arjuna Subject : -
Articles 859 Documents
 82   83   84   85   86 
The Effect of ESG Performance and Cost of Debt on the Credit Ratings of Companies Listed on the Indonesian Stock Exchange Ahmad Nur Ardiansyah; Sriwati
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25734

Abstract

This study aimed to examine the effects of Environmental, Social, and Governance (ESG) performance and cost of debt on the credit ratings of cross-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a purposive sampling method, a sample of 19 companies was selected, resulting in 57 panel data observations. The data were analyzed using ordinal logistic regression with a complementary log-log link function, incorporating leverage, firm size, and profitability (Return on Assets or ROA) as control variables. The empirical results showed that ESG performance and firm size had positive and significant effects on the probability of achieving higher credit ratings, providing theoretical support for the application of Signalling Theory and Legitimacy Theory. Conversely, cost of debt, leverage, and profitability did not have significant effects on credit ratings. These findings indicated that independent rating agencies consider sustainability transparency as an important signal for mitigating fundamental risks, whereas debt costs are perceived primarily as operational consequences that do not directly alter the hierarchy of creditworthiness assessments.
Comparative Analysis of the Altman Z-Score and Beneish M-Score Methods in Detecting Financial Statement Fraud: A Case Study on Mining Sector Companies Listed on the IDX for the 2018-2024 Period Gita Olivia Sitompul; Vidyarto Nugroho
Devotion : Journal of Research and Community Service Vol. 7 No. 7 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i7.25736

Abstract

Financial statement fraud remains a significant threat to capital market integrity, with mining companies being particularly vulnerable due to commodity price volatility and complex accounting practices. This study compared the effectiveness of the Altman Z-Score and Beneish M-Score methods in detecting financial statement fraud (FSF) among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Using an associative quantitative approach with 168 panel data observations, the results showed that the Altman Z-Score had a negative and significant effect on FSF, whereas the Beneish M-Score did not have a significant effect. The superior performance of the Z-Score was confirmed through evaluation metrics, including accuracy of 77.98%, precision of 94.34%, specificity of 96.43%, and an AUC value of 0.9025, compared with the Beneish M-Score, which achieved only 47.02% accuracy and an AUC value of 0.4157, indicating performance below random classification. These findings indicate that the Altman Z-Score, through its financial distress dimension, is more relevant and reliable as an early detection instrument for financial statement fraud in the Indonesian mining sector.
Analysis of the Impact of the Implementation of PSAK 115 on the Financial Performance of Real Estate Companies Listed on the Indonesian Stock Exchange Fauziah Amalia Handayani; Djeni Indrajati Widjaja
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25740

Abstract

The study aims to analyze the effects of the Debt-to-Asset Ratio (DAR), Current Ratio (CR), and Sales Growth on the financial performance of real estate companies and to examine the moderating role of the implementation of PSAK 115 in these relationships. This study employs a quantitative approach using secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis was conducted using panel data regression with a moderation model to examine the direct effects of financial variables and the interaction effect of PSAK 115 implementation on companies’ financial performance. The results indicate that the Debt-to-Asset Ratio (DAR) has a negative and significant effect on financial performance, suggesting that a higher level of leverage may reduce a company’s ability to generate profits. Conversely, the Current Ratio (CR) has a positive and significant effect on financial performance, indicating that strong liquidity conditions can support operational effectiveness. Furthermore, Sales Growth demonstrates a positive relationship with profitability and contributes to improved company financial performance. The moderation test results reveal that the implementation of PSAK 115 significantly moderates the relationship between financial variables and company performance. These findings highlight that capital structure, liquidity, and sales growth are critical factors influencing the financial performance of real estate companies.
Financial Ratios as Predictors of Financial Distress Risk for Transportation, Logistics, and Infrastructure Companies on the Indonesia Stock Exchange for the 2022–2024 Period M. Rendy Al-Fath Andika Pulun; Henny Wirianata
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25743

Abstract

This study aimed to examine and analyze the effects of liquidity, leverage, and profitability on financial distress risk among companies in the transportation, logistics, and infrastructure sectors listed on the Indonesia Stock Exchange during the 2022–2024 period. The study used secondary data obtained from annual financial reports published on the official website of the Indonesia Stock Exchange (www.idx.co.id). The sample was selected using a purposive sampling technique, resulting in a final sample of 105 observations from 63 companies over the three-year observation period. The data were analyzed using Statistical Package for the Social Sciences (SPSS) version 26 through multiple linear regression analysis. Financial distress risk was measured using the Modified Altman Z”-Score model, while liquidity was proxied by the Current Ratio (CR), leverage was proxied by the Debt-to-Equity Ratio (DER), and profitability was proxied by Return on Assets (ROA). The results indicate that liquidity had a positive and significant effect on financial distress risk, leverage had a negative and significant effect on financial distress risk, and profitability had a positive and significant effect on financial distress risk. These findings provide important implications that liquidity, leverage, and profitability ratios can serve as indicators for the early detection of financial distress risk among companies in the transportation, logistics, and infrastructure sectors. For companies, these results emphasize the importance of maintaining healthy working capital, managing debt structures effectively, and improving operational profitability to avoid financial distress conditions. For investors and creditors, these three financial ratios, together with the Modified Altman Z”-Score model, can be utilized as an early warning system to support investment and credit decision-making.
Analysis of Pilot-ATC Communication Factors in Aircraft Accidents and Incidents: A Literature Review from The Perspective of ATS Safety Investigations Rizka Aprilia Ardani; Elfi Amir; Rani Adiliawijaya Putriekapuja
Devotion : Journal of Research and Community Service Vol. 7 No. 7 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i7.25745

Abstract

Flight safety is greatly influenced by the effectiveness of communication between pilots and Air Traffic Controllers (ATC). In many aircraft accidents and incidents, communication failures, readback/hearback errors, the use of non-standard phraseology, and limited situational awareness are significant contributing factors. This research aims to analyze the literature related to the relationship between pilot-ATC communication and aircraft accident and incident incidents, especially in the context of Air Traffic Services Safety Investigation. The method used was literature review with stages of identification, selection, analysis, and synthesis of literature from investigation reports, scientific articles, and international aviation safety documents. The results of the study show that unclear communication can trigger runway incursion, loss of separation, clearance errors, and delayed decision-making. Case studies such as the Tenerife Airport Disaster show that a combination of miscommunication, operational pressures, weather, and technological limitations can develop into fatal accidents. The conclusion of this study emphasizes the importance of standardization of phraseology, improving human factors training, implementing readback/hearback discipline, and strengthening safety support systems in ATS operations.
Implementation of Customer Relationship Management (CRM) to Improve Customer Retention (A Case Study of Supermarkets in the Kelapa Gading Area of North Jakarta) Esa Aulia; Afina Putri Vindiana
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25749

Abstract

This research was motivated by the intense competition within the modern retail industry in the digital economy era, which has encouraged companies to shift from transactional strategies toward relationship marketing approaches to maintain business sustainability. The premium supermarket sector in North Jakarta faces significant challenges in retaining customers with high expectations amid increasingly aggressive competitor promotions. This study aimed to describe the implementation of Customer Relationship Management (CRM) and evaluate its effectiveness, measured through the dimensions of People, Process, Product, and Information Technology (IT), both partially and simultaneously in relation to customer retention among supermarkets in the Kelapa Gading area, North Jakarta. This study employed a quantitative descriptive and verification approach, with primary data collected through questionnaires distributed to 102 respondents selected using a purposive sampling technique. Data were analyzed using Multiple Linear Regression Analysis with the assistance of SPSS software. The results of the partial hypothesis testing (t-test) showed that the People, Product, and IT dimensions had positive and significant effects on customer retention, with the People dimension being the most dominant factor. In contrast, the Process dimension did not have a significant effect on customer retention, indicating that operational processes were perceived as a basic standard rather than a differentiating factor among premium consumers. Simultaneously, the F-test results demonstrated that all CRM dimensions significantly affected customer retention, with an explanatory contribution of 43.6% based on the Adjusted R-squared value, while the remaining 56.4% was influenced by other external factors not examined in this study.
The Relationship between Family Support and Exclusive Breastfeeding among Breastfeeding Mothers at The Posyandu in Weragati Village, Palasah Subdistrict, Majalengka Regency, in 2025 Sumarni Sumarni; Uun Kurniasih; Sri Lestari; Lin Herlina; Siti Halisa Nurlailasari
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25750

Abstract

Exclusive breastfeeding is an important effort to improve infant health outcomes. However, the coverage of exclusive breastfeeding remains below the national target. One of the factors influencing the success of exclusive breastfeeding is family support. This study aimed to analyze the relationship between family support and exclusive breastfeeding among breastfeeding mothers at the Posyandu in Weragati Village, Palasah Subdistrict, Majalengka Regency. The study employed a quantitative approach with a cross-sectional design. The study population consisted of 51 breastfeeding mothers with infants aged 6–24 months, and a total sampling technique was applied, resulting in all members of the population being included as research participants. Data were collected using questionnaires that had been tested for validity and reliability, then analyzed using univariate and bivariate analyses with the Chi-square test. The results showed that the majority of respondents received high levels of family support, accounting for 46 respondents (90.2%), and 38 respondents (74.5%) practiced exclusive breastfeeding. The bivariate analysis revealed a p-value of 0.012 (p < 0.05), indicating a significant relationship between family support and exclusive breastfeeding among breastfeeding mothers. Family support was significantly associated with the success of exclusive breastfeeding. Higher levels of family support increased the likelihood that mothers would provide exclusive breastfeeding. Therefore, family involvement should be strengthened through education and health promotion programs to support the successful implementation of exclusive breastfeeding initiatives.
Integrating Lean Six Sigma and Soil Quality Preservation in Topsoil Removal Operations: A Case Study of Indonesian Coal Mining Menahim Fajar Kurnia Rapa; Noorhan Firdaus Pambudi
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25755

Abstract

Topsoil removal is a critical activity in surface coal mining operations because it directly affects operational productivity and the success of post-mining land rehabilitation. This study aimed to identify operational waste within the topsoil removal process, develop improvement strategies to enhance productivity, and evaluate the role of soil quality preservation in supporting sustainable mining practices. The study employed a Lean Six Sigma framework using the DMAIC (Define, Measure, Analyze, Improve, Control) methodology. Value Stream Mapping (VSM), Cycle Time Analysis, Pareto Analysis, and Failure Mode and Effects Analysis (FMEA) were applied to identify process inefficiencies, prioritize critical operational issues, and formulate improvement strategies. The findings revealed that approximately 43.37% of the total operational cycle time consisted of non-value-added activities, with the dominant sources of waste occurring in loading queue time, traffic conflicts at intersections shared with overburden hauling operations, haul road-related travel delays, blasting interruptions, and operator-related delays. The FMEA results further identified loading queue time (RPN = 324), traffic conflicts (RPN = 320), and haul road delays (RPN = 280) as the most critical operational risks. The proposed improvement initiatives were estimated to reduce cycle time by approximately 20% and increase hauling productivity by around 24%. Beyond productivity improvement, this study highlighted the importance of preserving topsoil quality through controlled handling practices and the application of lower-impact equipment to minimize soil compaction and maintain humus integrity. The findings demonstrated that operational efficiency and soil quality preservation could be achieved simultaneously through a systematic Lean Six Sigma approach, contributing to sustainable mining operations and successful post-mining land reclamation.
Analysis of Online Loan Practices Among Generation Z from An Accounting Perspective Bravian Shabri Titis Wicaksono; Danang Mintoyuwono
Devotion : Journal of Research and Community Service Vol. 7 No. 8 (2026): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v7i8.25762

Abstract

This study is a quantitative study that aims to empirically examine the effects of financial literacy, financial behavior, and trust in online lending platforms on online lending practices among Generation Z in DKI Jakarta Province. The research sample was obtained using a purposive sampling technique involving Gen Z respondents who had previously used online lending services, resulting in a total of 55 respondents who met the research criteria. Hypothesis testing was conducted using partial least squares structural equation modeling (PLS-SEM) through SmartPLS version 4 software. The test results showed that: (1) financial literacy has a positive and significant effect on online lending practices, (2) financial behavior has a negative and insignificant effect on online lending practices, and (3) trust in online lending platforms has a positive but insignificant effect on online lending practices. The findings of this study provide practical implications for Generation Z, particularly women who are in the same age group as recent graduates or fresh graduates and are experiencing a transition toward independent financial management as private-sector employees, by encouraging more responsible use of online lending services through improved financial literacy. Furthermore, the results of this research can assist the government and regulators in formulating policies related to financial education and consumer protection in the digital lending sector, as well as serve as a reference for online lending platforms in developing more transparent and user-oriented services.

Page 86 of 86 | Total Record : 859

 82   83   84   85   86 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 8 (2026): Devotion: Journal of Community Research Vol. 7 No. 7 (2026): Devotion: Journal of Community Research Vol. 7 No. 6 (2026): Devotion: Journal of Community Research Vol. 7 No. 5 (2026): Devotion: Journal of Community Research Vol. 7 No. 3 (2026): Devotion: Journal of Community Research Vol. 7 No. 2 (2026): Devotion: Journal of Community Research Vol. 7 No. 1 (2026): Devotion: Journal of Community Research Vol. 6 No. 12 (2025): Devotion: Journal of Community Research Vol. 6 No. 11 (2025): Devotion: Journal of Community Research Vol. 6 No. 10 (2025): Devotion: Journal of Community Research Vol. 6 No. 9 (2025): Devotion: Journal of Community Research Vol. 6 No. 8 (2025): Devotion: Journal of Community Research Vol. 6 No. 7 (2025): Devotion: Journal of Community Research Vol. 6 No. 6 (2025): Devotion: Journal of Community Research Vol. 6 No. 5 (2025): Devotion: Journal of Community Research Vol. 6 No. 4 (2025): Devotion: Journal of Community Research Vol. 6 No. 3 (2025): Devotion: Journal of Community Research Vol. 6 No. 2 (2025): Devotion: Journal of Community Research Vol. 6 No. 1 (2025): Devotion: Journal of Community Research Vol. 5 No. 12 (2024): Devotion: Journal of Community Research Vol. 5 No. 11 (2024): Devotion: Journal of Community Research Vol. 5 No. 10 (2024): Devotion: Journal of Community Research Vol. 5 No. 9 (2024): Devotion: Journal of Community Research Vol. 5 No. 8 (2024): Devotion: Journal of Community Research Vol. 5 No. 7 (2024): Devotion: Journal of Community Service Vol. 5 No. 6 (2024): Devotion: Journal of Community Service Vol. 5 No. 5 (2024): Devotion: Journal of Community Service Vol. 5 No. 4 (2024): Devotion: Journal of Research and Community Service Vol. 5 No. 3 (2024): Devotion: Journal of Research and Community Service Vol. 5 No. 2 (2024): Devotion: Journal of Research and Community Service Vol. 5 No. 1 (2024): Devotion: Journal of Research and Community Service Vol. 4 No. 12 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 11 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 10 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 9 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 8 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 7 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 6 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 5 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 4 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 3 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue Vol. 3 No. 13 (2022): Special Issue Vol. 3 No. 12 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 11 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 10 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 9 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 8 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 7 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 6 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 6 (2022): Devotion: Journal of Community Service Vol. 3 No. 5 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 5 (2022): Devotion : Journal of Community Service Vol. 3 No. 4 (2022): Devotion : Journal of Community Service Vol. 3 No. 4 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 3 (2022): Devotion: Journal of Research and Community Service Vol. 3 No. 3 (2022): Devotion : Journal of Community Service Vol. 3 No. 2 (2021): Devotion: Journal of Research and Community Service Vol. 3 No. 2 (2021): Devotion : Journal of Community Service Vol. 3 No. 1 (2021): Devotion: Journal of Research and Community Service Vol. 3 No. 1 (2021): Devotion : Journal of Community Service Vol. 2 No. 2 (2021): Devotion : Journal of Community Service Vol. 2 No. 2 (2021): Devotion: Journal of Research and Community Service Vol. 2 No. 1 (2020): Devotion: Journal of Research and Community Service Vol. 1 No. 2 (2020): Devotion: Journal of Research and Community Service Vol. 1 No. 1 (2019): Devotion: Journal of Research and Community Service More Issue