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Jurnal Ar Ro'is Mandalika (Armada)
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : 27748499     EISSN : 27748499     DOI : 10.59613
Core Subject : Religion, Education,
Religion Education Languange, Linguistic, Communication & Media Mathematics
Jurnal ini merupakan sarana publikasi ilmiah untuk menyebar luaskan informasi khususnya hasil penelitian dibidang Agama dan sosial Humaniora. Selain mepublikasi hasil penelitian, jurnal ini juga menerima manuskrip hasil kajian pustaka dan laporan lainnya untuk dipublikasikan.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 311 Documents
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The Influence of Ethical Leadership on the Quality of Earnings Management in Multinational Corporations Kawuri, Sri; Ika Sari, Gema
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5238

Abstract

The study investigates the influence of ethical leadership on the quality of earnings management in multinational corporations (MNCs), a topic of significant interest in the fields of corporate governance, accounting, and organizational behavior. Earnings management, which refers to the manipulation of financial statements to meet certain objectives, is often viewed with skepticism due to its potential to obscure the true financial health of an organization. The ethical orientation of leadership plays a critical role in shaping corporate culture and decision-making processes, and thus may have a substantial impact on the practices of earnings management. This research employs a mixed-method approach, combining quantitative analysis of financial data from a sample of MNCs across different sectors and qualitative interviews with senior executives in these organizations. The findings indicate that ethical leadership, characterized by transparency, integrity, and a commitment to long-term stakeholder interests, is negatively correlated with aggressive earnings management practices. Organizations led by ethically driven leaders are more likely to adopt conservative accounting practices, leading to a higher quality of earnings that reflects the true performance of the company. Conversely, MNCs with less ethical leadership were found to be more prone to manipulating earnings to meet short-term targets or expectations from investors. Furthermore, the study highlights the role of organizational culture in mediating the relationship between ethical leadership and earnings management. Leaders who emphasize ethical standards foster a culture of accountability and transparency, which discourages manipulative financial reporting practices. The research also identifies that the impact of ethical leadership on earnings management varies depending on the corporate governance mechanisms in place, such as audit committees and regulatory compliance. The findings of this study contribute to the growing body of literature on corporate ethics and earnings quality, offering practical implications for policymakers, investors, and managers. By emphasizing the importance of ethical leadership, the research advocates for the integration of ethical guidelines into leadership development programs within multinational corporations. Additionally, the study suggests that fostering a strong ethical framework in MNCs can mitigate the risks of earnings manipulation, thus enhancing the credibility and sustainability of financial reporting. This research also opens avenues for further investigation into the mechanisms through which ethical leadership influences other aspects of corporate governance, such as risk management and corporate social responsibility. Ultimately, the study underscores the critical role that ethical leadership plays in promoting transparency and long-term value creation in the global corporate environment.
The Role of Mobile Learning Media Management in Increasing the Effectiveness of Distance Learning in the Era of Digital Transformation in Education Apendi, Tatang; Misran, Misran
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5244

Abstract

The rapid digital transformation in education, particularly accelerated by the COVID-19 pandemic, has significantly altered learning systems worldwide, including in Indonesia. One of the most adaptive strategies emerging from this shift is mobile learning, which utilizes portable digital devices to support remote learning processes. However, its effectiveness relies not solely on the availability of technology but on how well mobile media are managed. This study aims to examine the role and strategies of mobile learning media management in enhancing the effectiveness of distance learning in the digital age. The research employs a qualitative approach using a literature review method. Data were obtained from ten selected academic articles published between 2019 and 2025, drawn from accredited journals and relevant educational studies. The results indicate that mobile learning becomes significantly more effective when supported by strategic media management. This includes designing mobile-friendly learning content, utilizing interactive platforms such as LMS (Learning Management System), and providing teacher training to ensure pedagogical coherence. Furthermore, the findings highlight the importance of adaptive management that considers the diversity of student backgrounds, digital divides, and regional limitations in connectivity. In addition to promoting learning effectiveness, proper media management fosters student engagement, motivation, and inclusivity. The study concludes that mobile learning media, when managed systematically and pedagogically, serve as not only content delivery tools but integral components of a modern, flexible, and equitable educational system.
Peran Teknologi Cloud Computing dalam Meningkatkan Kolaborasi Tim Kerja Hybrid di Perusahaan Multinasional Wahyudi; Irfan Isdhianto; Ratnawati
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5246

Abstract

Penelitian ini bertujuan untuk mengkaji peran teknologi cloud computing dalam meningkatkan kolaborasi tim kerja hybrid di perusahaan multinasional. Seiring dengan adopsi model kerja hybrid yang semakin meluas pasca-pandemi COVID-19, kebutuhan untuk menciptakan kolaborasi yang efisien di antara tim yang tersebar secara geografis semakin mendesak. Teknologi cloud computing menjadi solusi yang memungkinkan akses data secara real-time, komunikasi yang lebih efisien, dan fleksibilitas kerja yang lebih tinggi. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur (library research), mengkaji berbagai sumber terpercaya seperti jurnal ilmiah, buku, dan laporan penelitian yang relevan dengan topik ini. Hasil penelitian menunjukkan bahwa cloud computing memiliki dampak positif terhadap peningkatan kolaborasi tim kerja hybrid dengan menyediakan platform yang mendukung komunikasi lintas zona waktu, mengintegrasikan berbagai aplikasi dalam satu sistem, serta meningkatkan efisiensi pengelolaan data dan informasi. Meskipun demikian, tantangan terkait dengan masalah keamanan data dan integrasi sistem yang ada menjadi hambatan yang perlu diperhatikan oleh perusahaan multinasional dalam implementasi teknologi ini. Penelitian ini menyimpulkan bahwa cloud computing tidak hanya meningkatkan produktivitas tim, tetapi juga memberikan fleksibilitas dalam pekerjaan yang berdampak pada kepuasan dan keterlibatan karyawan. Rekomendasi untuk penelitian selanjutnya adalah untuk menggali lebih dalam dampak cloud computing pada tim lintas budaya serta meneliti lebih lanjut mengenai tantangan keamanan yang dihadapi perusahaan multinasional dalam penggunaan cloud computing.
The Influence of Work Environment and Work Motivation Through Work Discipline on Employee Performance Dos Reis, Elvi Clementino Da Silva Barros
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5257

Abstract

This research examines the influence of the work environment and work motivation on employee performance at the Instituto Nacional de Formação de Docentes e Profissionais da Educação (INFORDEPE) in Balidi, Dili, Timor-Leste, with a focus on the mediating role of work discipline. The study shows that the work environment has a positive and significant direct effect on employee work discipline and performance. Furthermore, work motivation is found to significantly influence both work discipline and performance. The research also reveals that work discipline mediates the relationship between the work environment and employee performance, as well as the relationship between work motivation and employee performance. These findings highlight the importance of creating a conducive work environment and fostering employee motivation to improve performance through effective work discipline. The research contributes to a deeper understanding of the factors influencing employee performance in organizational settings.
The Limitations of a Guest Doctor's Liability Due to Negligence in Social Service Activities Wulan, Afni Oktaria Sarining; Putera, Andika Persada
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5296

Abstract

Hospitals try to always meet the community’s need for health services, one of which is through social service activities, including free medical treatment, mass circumcision, free cataract surgery, cleft lip surgery, and so on. In these social service activities, doctors are usually given an assignment letter from the hospital institution in the form of an assignment letter or an invitation to take part in these activities, in practice they are often called guest doctors. This study aims to analyze the legal relationship between guest doctors and hospital agencies in the implementation of social service activities, and to analyze the limits of guest doctors’ liability in social service activities in hospitals that cause patient losses. This study uses normative legal research methods. The legal relationship between guest doctors and hospitals that carry out social service activities, namely special agreement legal relationships based on work agreements with hospitals, where guest doctors are the parties who perform treatment or provide health services to patients, while hospitals are the parties that provide places and facilities for health services. That this visiting doctor is legally domiciled under the auspices of the hospital. The limits of guest doctor's liability in social service activities at the hospital that cause harm to patients, namely guest doctors with the hospital are proportionally responsible according to the provisions at the hospital based on the agreed work agreement.
The Effectiveness of Kesepekang Customary Sanctions in Maintaining the Stability of the Credit System of Village Credit Institutions (LPD) in Karangasem Regency I Kadek Merta Yasa
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5297

Abstract

This study investigates the role of traditional sanctions in the management of credit issues within the Lembaga Perkreditan Desa (LPD) in Karangasem, Bali. Using a qualitative approach, this research relies on library research and literature review to explore how adat law, specifically the "Kasepekang" sanction, is applied to borrowers who default on their loans. The research examines the effectiveness of this traditional sanction in maintaining the stability of the LPD's financial operations and ensuring compliance with the credit agreements. It also investigates the relationship between local cultural norms and formal financial systems, particularly in the context of credit management in Bali. The study finds that while the application of "Kasepekang" can enforce compliance and prevent further defaults, it also raises concerns regarding its fairness and potential violation of human rights. The research further highlights the challenges faced by LPDs in balancing traditional practices with modern legal frameworks, suggesting the need for more comprehensive regulations to guide the implementation of such sanctions in financial institutions. This study contributes to a deeper understanding of how cultural and legal elements intersect in the operation of community-based financial systems, and offers insights into improving the governance and sustainability of LPDs.
The Effect of Capital Structure on the Profitability of Manufacturing Companies in Indonesia Agung, Rina Asmara; Murdiawati, Murdiawati; Guswati, Guswati
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5107

Abstract

This qualitative literature review aims to examine the effect of capital structure on the profitability of manufacturing companies in Indonesia. Over recent years, the dynamic relationship between capital structure and financial performance has gained significant attention from researchers and practitioners, particularly within the context of emerging economies like Indonesia. Capital structure decisions, including the proportion of debt and equity financing, are critical as they influence not only the cost of capital but also the firm's ability to generate profits. By analyzing various studies and theories related to capital structure, this review identifies key factors such as the impact of debt levels, equity financing, and the trade-off between risk and return in determining profitability. Manufacturing companies, given their capital-intensive nature, often face unique challenges in managing these financial structures. This study specifically focuses on how these companies in Indonesia navigate such challenges in a highly competitive market. Findings from the reviewed literature suggest that a well-balanced capital structure can enhance profitability by optimizing the cost of capital and increasing the firm's operational efficiency. However, an excessive reliance on debt financing tends to elevate financial risks, potentially diminishing profitability. Moreover, industry-specific factors such as market volatility, regulatory environment, and economic conditions are highlighted as critical elements that mediate the relationship between capital structure and profitability. The contribution of this research lies in offering a comprehensive understanding of how capital structure influences the profitability of manufacturing companies in Indonesia, providing valuable insights for managers, investors, and policymakers. The review also outlines the gaps in existing research and proposes future directions for further empirical studies in this domain.
Tinjauan Fenomenologi: Akuntansi Lingkungan dalam Pengelolaan Limbah Rumah Sakit X Diajeng Rodiatul Fadilah; Retna Safriliana; Maxion Sumtaky
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5226

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan akuntansi lingkungan dalam manajemen limbah dengan menggunakan pendekatan fenomenologi kualitatif. Data primer dikumpulkan melalui wawancara dan observasi, sementara data sekunder digunakan untuk melengkapi analisis. Penelitian ini dilakukan di sebuah rumah sakit swasta tipe C di Malang. Temuan penelitian ini menunjukkan bahwa akuntansi lingkungan di Rumah Sakit X belum sepenuhnya diterapkan. Manajemen lingkungan masih terbatas pada aspek teknis, sementara biaya terkait umumnya dicatat dalam akun operasional tanpa klasifikasi yang spesifik. Dari lima aspek akuntansi lingkungan menurut PSAK No. 1 Tahun 2015, hanya identifikasi biaya yang sesuai, sementara pengakuan, pengukuran, penyajian, dan pengungkapan belum dilaksanakan dengan baik. Manajemen lingkungan di rumah sakit ini masih terbatas pada kegiatan pengelolaan limbah teknis, di mana semua biaya terkait dimasukkan dalam satu akun umum, yaitu biaya pengelolaan limbah, yang dicatat sebagai bagian dari biaya operasional rumah sakit. Limbah padat medis dikelola oleh pihak ketiga dengan proporsi pendanaan 70%, limbah padat non-medis ditangani oleh Dinas Lingkungan Hidup (DLH) sebesar 5%, dan limbah cair dikelola secara internal oleh rumah sakit melalui Instalasi Pengolahan Air Limbah (IPAL) sebesar 25%. Hal ini menunjukkan bahwa Rumah Sakit X belum secara komprehensif menerapkan akuntansi lingkungan, baik dari segi pengakuan, pengukuran, pencatatan, penyajian, maupun pengungkapan dalam laporan keuangan. Biaya terkait kegiatan lingkungan masih dimasukkan dalam akun biaya operasional umum tanpa klasifikasi atau perlakuan khusus sebagai bentuk akuntabilitas terhadap dampak lingkungan.
Restrictions on Medical Practice from the Perspective of Dignified Justice Sutardi, Gregorius Batara Putra Setia
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Justice always exists alongside Law. Where the law will overcome injustice in terms of medical practice, it can be seen in the formulation of the 1945 Constitution of the Republic of Indonesia, Article 28 H section 1 every person has the right to live in physical and spiritual prosperity, to live, and have a good and healthy living environment and the right to health services. Injustice in the limitation of medical practice can be described in the existence of a law that is just and dignified. The description of dignified justice in the limitation of medical practice is contained in Law No. 36 of 2014 concerning Health Workers.
Digital Transformation in MSDM as the Key to Companies' Adaptation to Changing Global Business Ecosystems Endang Sarwiningsih Setyawulan; Windi Novia Ratri Wardhani
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5261

Abstract

This research aims to explore the role of digital transformation in Human Resource Management (HRM) as the key to corporate adaptation to changing global business ecosystems. Using a qualitative approach with a literature study type, this study analyzes various scientific articles, research reports, and case studies related to the application of technology in MSDM. The findings of the study show that digital transformation in HR contributes significantly to improved operational efficiency, better management of employee performance, and flexibility in employee training and development. In addition, digitalization in MSDM allows companies to respond quickly to external changes, such as global crises or dynamic market changes. However, challenges such as resistance to change, limited digital skills, and data security issues remain major obstacles in the implementation of digital transformation. Strong digital leadership and effective change management are necessary to ensure the success of this transformation. The study also found that companies that have implemented digital transformation in MSDM are better prepared to adapt to the changes that occur in the global business ecosystem, thereby maintaining the competitiveness and sustainability of their businesses. This research provides important insights for companies looking to increase the use of technology in HR to adapt to rapid changes and improve organizational performance.

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