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Contact Name
DEDDY IBRAHIM RAUF
Contact Email
deddyibrahim09@gmail.com
Phone
+6285299931836
Journal Mail Official
deddyibrahim09@gmail.com
Editorial Address
Perumahan Nusa Harapan Permai B15 No.2
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Unknown,
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INDONESIA
IJHABS
Published by Malaqbi Publisher
ISSN : 29885450     EISSN : -     DOI : 10.59971/ijhabs
International Journal of Humanity Advance, Business & Sciences (IJHABS) is published fourth a year in July, Oktober, january, and April. International Journal of Humanity Advance, Business & Sciences publish papers in the field of management science that give a contribution to the development of management science, and management practices, we accept mainly research-based articles related to management science. The scopes of the topics include Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Change Management, Management Information Systems, Management Education, Management of Sharia, Tourism Management, Entrepreneurship, Sociology, Political Science, History, Law in Society and related disciplines.
Arjuna Subject : Umum - Umum
Articles 130 Documents
Project-Based Learning (PJBL) in Implementing Entrepreneurial Character and High Level Thinking Skills for Students Zulfikar, Muhammad Vicky
International Humanity Advance, Business & Sciences Vol 1 No 4 (2024): April
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v1i4.175

Abstract

This article aims to analyze Project-Based Learning (Pjbl) in Instilling Entrepreneurial Character and High-Level Thinking Skills for Students. The method in this research is the Systematic Literature Review (SLR). Based on the results of the analysis, it was found that Project Based Learning (JBL) can have a positive influence on instilling an entrepreneurial character, although it must take time. The results also show that the Project Based Learning Method (PPA) can have a major influence on students' high-level thinking skills, High Order Thinking Skills are often used by students when it is a transfer of knowledge to lecturers.
Reconstruction of Sentence in Islamic Criminal Law (Legal Philosophy Perspective) In The Gowa District State Court Rahim, Abd
International Humanity Advance, Business & Sciences Vol 1 No 4 (2024): April
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v1i4.253

Abstract

Islamic Criminal Law is a law that lives in Indonesian society, and in order for Islamic Criminal Law to apply or color the arena of criminal law in Indonesia, there needs to be a reconstruction of Islamic Criminal Law, especially in terms of punishment. Reconstruction of punishment in Islamic Criminal Law from the perspective of legal philosophy can be carried out by desacralizing (re-interpreting textual legal sources) Islamic Criminal Law and bringing it in line with the flow of human history itself, rather than detaching it from the dimensions of space and time of the history of human civilization. , to realize the ideals of Islamic Law which are philosophically contained in maqasid al sharia, namely benefit or mercy for the universe (rahmatan lil 'alamin).
Islamic Legal Problematics in Legal Politics: Examination of the Roots of Islamic Law Controversy in Indonesia Maslawani
International Humanity Advance, Business & Sciences Vol 2 No 1 (2024): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i1.256

Abstract

The research results show that the roots of Islamic law controversy in legal politics in Indonesia stem from several problems such as; differences in perceiving Islam, differences in legal basis/sources, theoretical understanding of Islamic law, controversy between religious figures and nationalists, controversy between Muslims and non-Muslims. Controversy seems to continue to accompany the government's efforts to implement Islamic law (Shariah) as a policy framework, especially in regulations or laws. The ratification of a regulation into a form of law is closely related to the legal political policies maintained by society and the government in a country. Thus, the idea emerged that law emerged from the political process or, conversely, politics emerged from the legal process. These two different views greatly influence the highest decision-making power in a state or country. Based on the research results, it shows that the problems of Islamic law in Indonesia consist of three areas: First, they are distributed in the Fiqh books written by the Fuqaha; Second, it is included in State regulations containing Islamic law; Third, it is included in the judge's decision in the form of jurisprudence. The application of these three sources of Islamic law often creates controversy between fiqh and existing regulations, between fiqh and court decisions, and between court decisions and existing regulations
The Financial Literacy and Fintech Technology On Financial Management Of Students at Makassar State University Sahabuddin, Romansyah; Arif, Hery Maulana; Azilah, A.Nur; Nengsih, Nur Suka; Amsa, Reni
International Humanity Advance, Business & Sciences Vol 2 No 1 (2024): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i1.281

Abstract

Financial management is important for students who often face financial challenges due to fluctuating income and expenses. The purpose of this study was to determine the impact of financial education and utilization of financial technology (fintech) on the financial management practices of Makassar State University students. The study used a survey method and 250 students were selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression to assess the effect of financial knowledge and the use of financial technology on financial management. The results showed that financial education and financial technology utilization have a significant impact on students' financial management, and financial technology has a greater impact. This study highlights the importance of strong financial literacy and effective use of financial technology to improve students' financial management skills. It is recommended that universities strengthen educational programs that focus on financial knowledge and financial technology so that students are better able to face future financial challenges.
Assessing Financial Performance as a Mediator in the Corporate Governance-Company Value Relationship: Insights from the IDX Banking Sector Sahabuddin, Romansyah; Selamanda, Amalia Reviska; Sari, Evi Puspita; Ramli, Muhammad Fajrul; Arif, Hery Maulana
International Humanity Advance, Business & Sciences Vol 2 No 1 (2024): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i1.282

Abstract

This study is designed to understand the impact of good corporate governance on firm value with financial performance as an intervening variable with the object of research, namely banking companies in the Indonesia Stock Exchange (IDX) gallery. The population studied was all banking companies listed on the Indonesia Stock Exchange (IDX) gallery for the period 2019 - 2023. The type of research used is quantitative method. The sampling technique used purposive sampling technique and took as many as 7 banking companies that met the requirements to be studied. This research uses PLS (Partial Least Square) which uses the SmartPLS version 4.0 application. The research results obtained show that 1) Good Corporate Governance has a significant effect on firm value, 2) Good corporate governance has a significant effect on financial performance, 3) Financial performance has a significant effect on firm value, 4) Financial performance is able to be intervening between good corporate governance and firm value.
Examining the Influence of Liquidity on Tax Avoidance: The Role of Capital Structure in Indonesian Sharia Banks (2019-2023) Sahabuddin, Romansyah; Arif, Hery Maulana; Putri, Alya Fadiyah Dwi; Irwan, Shabrina Nurfadhilah; Sofyan, Safira Ainun Nadira
International Humanity Advance, Business & Sciences Vol 2 No 2 (2024): October
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i2.283

Abstract

This research investigates the effect of liquidity on tax avoidance, considering capital structure as an intervening variable, with a focus on banking companies listed on the Indonesia Stock Exchange (IDX). The independent variable analyzed is liquidity, measured by the Loan to Deposit Ratio (LDR), while tax avoidance serves as the dependent variable, represented by the Effective Tax Rate (ETR). The capital structure, acting as the intervening variable, is assessed using the Debt to Equity Ratio (DER). The study population comprises all banking companies listed on the IDX during the period from 2019 to 2023. A quantitative approach is utilized, employing purposive sampling to select 10 banking companies that satisfy the relevant criteria for the study. Data analysis is performed using Partial Least Squares (PLS) through the SmartPLS version 4.0 software. The findings indicate that: 1) Liquidity has a significant effect on tax avoidance; 2) Liquidity significantly influences capital structure; 3) Capital structure positively affects tax avoidance; and 4) Liquidity significantly impacts tax avoidance through capital structure.
Human Resource Management PT Nestle Indonesia Panjang Factory, Lampung, Indonesia Burhanuddin, Burhanuddin
International Humanity Advance, Business & Sciences Vol 2 No 1 (2024): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i1.286

Abstract

The aims of this study were to (1) determine the implementation of the basic functions of management, namely planning, organizing, actuating, and supervising at the Agriculture Office of PT Nestlé Indonesia-Panjang Factory and (2) knowing the implementation of operational functions in the field of human resources, namely procurement, development, compensation , integration, maintenance and termination of labour for human resources in the Agricultural Service Department of PT Nestlé Indonesia-Panjang Factory. This research was conducted using other literature studies where data were obtained through interviews, observation, data recording, direct observation and field work as well as conducting literature studies. The results of this study are that the implementation of basic functions or human resource management at the Agricultural Service Department of PT Nestle Indonesia Panjang Factory has been carried out properly. Procurement of labor at the PT Nestle Indonesia Panjang Factory Agriculture Service is based on the need for labor.
Development of SAVI Model Speaking Skills Textbook Introduction to Surabaya Typical Food for BIPA 2 Learners Artadiyanti, Ni Made Novi; Suyatno; Yuniseffendri
International Humanity Advance, Business & Sciences Vol 2 No 2 (2024): October
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i2.302

Abstract

This research aims to develop a speaking skills textbook based on the Somatic, Auditory, Visual, and Intellectual (SAVI) model with introduction materials for Surabaya typical foods for Indonesian learners for Foreign Speakers (BIPA) level 2. The development of this textbook is based on the needs of learners who need a contextual and interactive learning approach to improve speaking skills in authentic communicative situations. The research method used is the Research and Development (R&D) method with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. The results of the study show that this textbook is effective and interesting for BIPA learners. The validation of material experts and media experts showed the category of "very decent" with scores of 92% and 90%, respectively. Product trials in small and large groups also showed a significant improvement in learners' speaking skills, based on the results of the pre-test and post-test with an average increase of 35%. This textbook is designed to support learners in getting to know Indonesian culture, especially Surabaya's culinary specialties, through learning activities that involve movement, hearing, visual observation, and intellectual analysis. Thus, this textbook can be one of the innovative and relevant learning media for BIPA learners, as well as contributing to introducing Indonesian local culture to the international world. This study recommends the use of the SAVI model for other learning materials to create a more contextual and meaningful learning experience.
Analysis of the Influence of Organizational Behavior and Accounting System Implementation on Financial Performance: A Case Study of PT. Bank BRI Using a Quantitative Approach Burhanuddin, Burhanuddin
International Humanity Advance, Business & Sciences Vol 2 No 2 (2024): October
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i2.304

Abstract

This study aims to analyze the influence of organizational behavior and the implementation of accounting systems on the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk (Bank BRI). A descriptive verification method with a quantitative approach was employed to achieve this objective. The study used secondary data derived from the published annual financial report of PT Bank BRI for the 2022 period, obtained from the official Indonesia Stock Exchange website. The total sampling technique was applied, resulting in a single sample encompassing the entire population. Data analysis techniques used in this study include descriptive test analysis, T-test, and crosstab analysis. The findings reveal a significant and positive relationship between organizational behavior and financial performance at Bank BRI. These results align with prior research, indicating that strong organizational culture and commitment positively influence financial reporting accuracy and compliance with organizational regulations. The study underscores the importance of modern, integrated accounting systems and ethical organizational behavior in enhancing financial management and achieving sustainable performance.
Behavioral Management and Financial Decision-Making: A Literature Review on the Impact of Organizational Culture on Corporate Financial Strategies Riu, Isma Azis
International Humanity Advance, Business & Sciences Vol 2 No 2 (2024): October
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v2i2.305

Abstract

This study aims to explore the integration of behavioral management and corporate finance and provide strategies to improve overall corporate performance. The research method used is a review of related literature and research. A qualitative and descriptive approach was used to analyze the relationship between behavioral and financial management in a corporate context. The results show that effective integration between behavioral and financial management can increase employee productivity, improve financial decision-making, and build a strong organizational culture. The necessary strategies include proper recruitment, continuous employee development, effective communication, behavioral financial decision-making, and comprehensive performance evaluation. By implementing this approach, companies can achieve better financial performance and reach their long-term goals.

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