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Lembaga Publikasi Ilmiah (LPI) INSTITUT AGAMA ISLAM NASIONAL LAA ROIBA BOGOR Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 email: elmujtama@journal-laaroiba.com dan elmujtamajournal@gmail.com Website: https://journal-laaroiba.com/ojs/index.php/elmujtama
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El-Mujtama: Jurnal Pengabdian Masyarakat
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 27469794     EISSN :  2747273     DOI : https://doi.org/10.47467/elmujtama
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
El-Mujtama: Jurnal Pengabdian Masyarakat is a scientific journal about community service programs and activities as part of the implementation of the Tri Dharma of Higher Education. This journal is published three times a year every January, May and September, managed by Lembaga Publikasi Ilmiah (LPI) - LPPM Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor. The scope of the manuscripts received includes issues of community service in the fields of: Islamic religious education, education management, teacher and madrasah education, communication and broadcasting, dakwah, sharia economics, finance, business, sociology, Islamic literacy and culture, P-ISSN 2746-9794 E-ISSN 2747-2736. El-Mujtama is published, starting from Volume 1 Number 1 2021 to Volume 4 Number 1 of 2024, published on the website with the URL https://journal.laaroiba.ac.id/index.php/elmujtama. Starting from Volume 4 Number 2 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/elmujtama.
Arjuna Subject : Umum - Umum
Articles 611 Documents
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Hubungan Hygiene Sanitasi dengan Kejadian Diare pada Masyarakat di Lingkungan II Gg Kolam Kelurahan Deli Tua Barat Kecamatan Deli Tua pada Tahun 2025 Rangkuti, Rifka Adinda; Suriyani, Siti; Putri, Wanda Aprilia; Padang, Nita Rosa Br; Amirah, Nada
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9410

Abstract

Diarrhea is one of the environment-based diseases that remains a public health problem in Indonesia, especially in areas with poor hygiene and sanitation conditions. This study aims to determine the relationship between hygiene and sanitation with the incidence of diarrhea among the community in Lingkungan II Gg Kolam, Deli Tua Barat Subdistrict, Deli Tua District in 2025. This research used a quantitative method with a cross-sectional approach. A total of 55 respondents were selected using purposive sampling from a total population of 120 people. Data were collected through structured questionnaires and direct observation, then analyzed using the chi-square test with a 95% confidence level. The statistical test results showed a significant relationship between latrine facilities and the incidence of diarrhea (p = 0.050; OR = 0.306), as well as a highly significant relationship between hygiene behavior and the incidence of diarrhea (p = 0.000; OR = 0.089). The study concludes that improving the quality of environmental sanitation through the provision of proper latrine facilities and the promotion of hygiene behaviors such as regular handwashing with soap is essential to reduce the incidence of diarrhea.
Pola Penerapan Workshop Edusosiopreneurship Seni Lukis Memotret Kekayaan Alam Pacitan melalui Pendekatan Self Determination Theory dan Game-Based Learning untuk Hilirisasi Merchandise Komunitas Iriaji, Iriaji; Ratnawati, Ike; Prasetyo, Abdul Rahman; Nazwa, Venina Nabilla; Hamdani, Ardiansyah Yusuf
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9419

Abstract

This research aims to explore the pattern of applying painting edusosiopreneurship workshops as a means to photograph Pacitan's natural wealth and turn it into creative products in the form of community merchandise. The approach used is Self Determination Theory (SDT) to build participants' intrinsic motivation and Game-Based Learning (GBL) to create an interactive and fun learning experience. This workshop activity is designed to explore the visual potential of the local landscape of Pacitan and integrate it into the creative process of painting that is oriented towards social entrepreneurship. Through descriptive qualitative methods, data is collected through participatory observation, in-depth interviews, and process documentation. The results show that the application of SDT is able to increase the autonomy, competence, and connectedness of participants in the art creation process, while GBL plays an important role in maintaining participant involvement and accelerating knowledge transfer. The products produced from this workshop, in the form of merchandise such as tote bags, stickers, and postcards, not only display Pacitan's natural wealth, but also have selling value and educational value. Thus, this program can be a sustainable model of community-based arts downstreaming.
Analisis Persepsi Praktisi Akuntansi terhadap Implementasi PSAK 74 pada Perusahaan Asuransi di Indonesia Prayoga Jati Aditama; Nurhastuty Kesumo Wardhani
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9441

Abstract

The transition from PSAK 62 to PSAK 74 marks a paradigm shift in financial reporting within Indonesia’s insurance industry, emphasizing transparency, present value measurement, and systematic profit recognition. The urgency of this research stems from the complexity of implementing the new standard and the varying levels of preparedness among insurance companies. This study aims to analyze accounting practitioners’ perceptions of PSAK 74 implementation, exploring organizational readiness, transitional challenges, the impact on financial statements, and perceived benefits. The main research question addresses how practitioners respond to the standard change and what factors influence successful implementation. This research employs a qualitative approach using an exploratory case study design. Data were collected through in-depth interviews with practitioners from several insurance companies in Indonesia and analyzed thematically to identify patterns, insights, and barriers during the implementation process. The findings reveal that most companies demonstrate strategic readiness through roadmap development and training but continue to face challenges in information systems and human resource capabilities. PSAK 74 is perceived to significantly affect financial reporting structures and promote a shift in organizational culture toward cross-functional collaboration. These findings contribute to a deeper understanding of the dynamics of IFRS-based standard implementation in the insurance sector and highlight the need for interdisciplinary approaches and regulatory support throughout the transition. The study concludes that successful PSAK 74 implementation depends on the synergy between technical readiness, internal coordination, and conceptual understanding of the standard. It also recommends holistic training, IT system upgrades, and further research using quantitative methods to enhance the breadth and validity of future findings.
Pengaruh Profitabilitas, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Pengungkapan Keberlanjutan Indeks LQ45 Arhamni, Muhammad Insan; Noor, Ice Nasyrah
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9457

Abstract

This study aims to analyze the influence of three key factors—profitability, institutional ownership, and company size—on the level of sustainability disclosure. The research focuses on prominent companies listed on the LQ45 Index of the Indonesia Stock Exchange. In measuring the variables, profitability is assessed using Return on Assets (ROA), reflecting the company's efficiency. Institutional ownership is analyzed based on the proportion of shares held by domestic institutions. Meanwhile, company size is evaluated through the total assets recorded at the end of the current year period. Research data was collected from company annual reports and sustainability reports for the 2022-2024 period. The analysis results indicate that profitability and institutional ownership do not have a significant influence on sustainability disclosure. However, company size was found to have a positive and significant influence. This finding suggests that larger companies tend to exhibit broader transparency in their sustainability reporting in the Indonesian capital market.
Pengembangan Media Ular Tangga Berbasis QR Code Materi Sumber Daya Alam Estiana, Illa; Nugraha, Aldila Wanda
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9459

Abstract

The research was based on the use of textbook materials and assigning tasks in accordance with the textbook, which made the class less active and boring. This QR Code Snake and Ladder-based learning media aims to teach activities and the use of media while playing in IPAS lessons about natural resources. This research used the ADDIE research model, which consists of Analysis, Design, Development, Implementation, and Evaluation. The research results show that the media validation is 95.45% and the material validation is 96.25%, which is categorized as highly valid. The practicality of the media, based on teacher questionnaires, is 97.05% and student responses are 97.07%, which is categorized as highly practical. The research results indicate that the QR code-based snake and ladder media is highly valid and practical for use in natural resource learning in fifth grade.
Pengaruh Pengungkapan ESG, Profitabilitas dan Likuiditas terhadap Pengambilan Keputusan Investasi Perusahaan Jessica, Deliana; Arsjah, Regina Jansen
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9484

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, profitability, and liquidity on corporate internal investment decisions. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Investment decisions are measured using capital expenditure intensity, while ESG disclosure is assessed based on secondary ESG scoring data. The study employs a quantitative approach with multiple linear regression analysis. The results reveal that liquidity has a significant positive effect on investment decisions, while ESG disclosure and profitability do not show significant influence. These findings indicate that company management tends to prioritize traditional financial indicators, particularly liquidity, over non-financial factors such as ESG in formulating investment strategies. This research implies that companies need to enhance operational efficiency and integrate ESG into core strategies to make it more impactful on investment decisions. Moreover, ESG disclosure should go beyond compliance and be positioned as a source of strategic value for stakeholders.
Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, Conditional Conservatism, Profitabilitas, dan Firm Size terhadap Audit Fees Rehatta, Verina Rebeca; Hasnawati, Hasnawati
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9494

Abstract

This study aims to examine and analyze the relationship between Carbon Emission Disclosure, Environmental Costs, Conditional Conservatism, Profitability, and Firm Size, and whether these variables influence Audit Fees. The population of this research consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study uses secondary data obtained from company annual reports. The sampling technique employed is purposive sampling, with an unbalanced panel data approach applied to 90 companies, resulting in 213 observations. The data analysis method used to test the hypotheses is Panel Data Regression, conducted using EViews 13 software. The findings reveal that Carbon Emission Disclosure and Environmental Costs have no significant effect on Audit Fees. Meanwhile, Conditional Conservatism, Profitability, and Firm Size have a positive effect on Audit Fees.  
Pengaruh Transfer Pricing terhadap Laporan Keuangan dan Pembebanan Pajak pada Perusahaan Afiliasi (Studi Kasus Pada PT X Indonesia) Tahun Buku 2019 Fahira, Hilza; Wiyono, Slamet
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9500

Abstract

This study aims to analyze the impact of transfer pricing policies on financial statements and tax charges in affiliated companies, using a case study on PT X Indonesia in 2019. The research employs a descriptive qualitative method with a case study approach, supported by secondary data such as financial statements and transfer pricing documentation. The findings indicate that the implementation of transfer pricing for affiliated services did not result in aggressive profit or tax shifting but instead contributed to increased efficiency and company profitability. The use of the Transactional Net Margin Method (TNMM) and benchmarking analysis shows that the company’s margin ratios remain within an acceptable arm’s length range. Furthermore, the availability of complete documentation and benefit tests for management services demonstrates compliance with the Arm’s Length Principle. Therefore, the transfer pricing policy is fiscally acceptable and does not lead to significant tax corrections by the authorities.
Pengaruh Inovasi Hijau dan Efisiensi Lingkungan terhadap Keunggulan Kompetitif Perusahaan Ningsi, Wanny Putri; Haq, Aqamal
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9519

Abstract

This study aims to examine the influence of green innovation and eco-efficiency on the competitive advantage of companies. The research sample was selected from companies operating in the energy, industrial, tobacco sub-sector, and nondurable household product industries that are listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A purposive sampling technique was employed, resulting in 109 companies that met the criteria from a total of 327 observations. Data analysis was conducted using multiple linear regression to test the effect of the independent variables on the dependent variable.In this study, green innovation and eco-efficiency are treated as independent variables, measured using content analysis based on annual and sustainability reports. Meanwhile, competitive advantage serves as the dependent variable and is measured using the Return on Invested Capital (ROIC) ratio. The findings reveal that green innovation has a positive impact on a company's competitive advantage. Similarly, eco-efficiency also shows a favorable influence. These results suggest that implementing sustainable strategies such as green innovation and eco-efficiency plays a vital role in enhancing company competitiveness, especially amid growing industrial competition and increasing demands for environmental responsibility.
Analysis of Students’ Problem in Speaking at Junior High School 2 Mirit Kebumen Septiana, Catur; Dewi, Puspa; Masykuri, Edi Sunjayanto
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9537

Abstract

Basic skills that indicate proficiency in English are proficiency in the language. Most students have difficulty in speaking English. Therefore, the purpose of this study is to identify the problems faced by students when learning English, especially those related to speaking skills. In today's era of globalization, English language skills are becoming increasingly important. However, students in junior high schools often need help to speak English fluently. One of the most important initial steps in dealing with the problem of teaching English in junior high schools is to understand and analyze the difficulties faced by students. This research was conducted at SMP Negeri 2 Mirit, with 1 English teacher and 7th grade C students as participants. This research used interview and observation techniques to find out the problems faced by students when speaking in English learning.

Page 58 of 62 | Total Record : 611

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