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Contact Name
Ahmad Muzaki Nurdin
Contact Email
ahmad.m.nurdin@unissula.ac.id
Phone
+6282136818806
Journal Mail Official
ijs@unissula.ac.id
Editorial Address
Jl Kaligawe Raya, Km. 4, Semarang, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
Indonesian Journal of Sustainability
ISSN : 28278526     EISSN : 28278917     DOI : http://dx.doi.org/10.30659/ijsunissula.1.1
Indonesian Journal of Sustainability is a peer-reviewed journal published twice a year (January and June) by the Library of Universitas Islam Sultan Agung. IJS Intend to be International journal which provides and promotes broader publishing article from the multi-disciplinary resources. IJS also initiate to give more contribution toward policymakers in a related field. IJS receives manuscripts on various topics include : Economics and business, engineering, Islamic studies, psychology, education, communication, law, dentistry, nursing, medicine, industrial Technology, and other sustainability articles The IJS accepts articles related to those subjects and any research methodology that meet the requirement for publication in the journal. The primary subjects of the audience are academicians, graduate students, practitioners, and others interested in business research.
Arjuna Subject : Umum - Umum
Articles 35 Documents
The application of the state financial losses' assessment in corruption crime after the verdict of the constitutional court no. 31/puu-x/2012 Sadat, Anwar
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 1, No 1 (2022): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.1.1.1-27

Abstract

The corruption cases in Indonesia are considered as a crime which is increasingly worrying since it causes state losses, even in its development the value of losses suffered by the Indonesia state are getting increased. This study aims to find out the application of the state financial losses’ assessment in corruption crime’s verdict. This study is a normative legal study using a statutory approach, conceptual approach, and comparative approach. The legal materials are used such as primary material (the corruption law), secondary materials (book and journal), and tertiary materials (law dictionary and Indonesian dictionary). The technique of legal material collection is carried out by studying literature, while the analytical technique is carried out using the interpretation method.  The results of the study show that in the context of assessing the state losses,  not all the cases being tried which are related to corruption crime, must go through an audit process of BPK or BPKP.   When the calculation and the determination of the state losses are easy to calculate, it is only needed to be done by an investigator or prosecuting attorney.  Thus, the calculation and the determination of the state financial losses is only carried out if needed, or when the statements of the experts are entered, to add or to give their statements before the trial. 
Roman Ingarden's Analysis of the Poem "Nietzsche adan Perempuan Berhati Pos Ronda" by Beni Satryo Titasari, Dewi Fitri
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

The development of poetry in the contemporary era shows an increasingly rapid creative value, especially through the contribution of young poets who actively utilize social media as a platform to display their literary works. This phenomenon not only creates diversity in the genre of poetry, but also presents a unique perspective on social reality. This research aims to describe the structure of poetry in Beni Satryo's poem entitled "Nietzsche and the Woman with the Heart of Pos Ronda" according to Roman Ingarden's normative strata. This research uses a qualitative descriptive approach, collecting data using the literature study method with the technique of simak catat. The data is studied with an objective approach and presented descriptively. The results show that the poem "Nietzsche and the Woman with the Heart of the Ronda Post" describes the sadness and twists and turns of a widow's life, reflecting the views of a society that undervalues the role of women in social life.
The Role of E-SPT Application in Moderating the Influence of Tax Sanctions, Service Quality, and Tax Awareness on Taxpayer Compliance Salman, Kautsar Riza; Pratiwi, Eka
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 2 (2023): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.2.105-111

Abstract

Taxes are mandatory contributions to the state that are owed to individual and corporate taxpayers that are coercive by law and do not receive compensation directly and are used for the needs of the state for the greatest prosperity of the people. This study aims to examine and analyze the variables of tax sanctions, service quality and tax awareness of taxpayer compliance with the application of E-SPT as a moderation variable. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are individual taxpayers at KPP Pratama Bojonegoro. The sampling method used is convenience sampling. The sample for this research is 106 individual taxpayers. Data and processed using PLS-SEM with Warp-PLS 8.0 software. The results of this study state that tax sanctions have a positive and insignificant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, the application of E-SPT can moderate the effect of tax sanctions on taxpayer compliance, and the application of E-SPT can moderate the effect of service quality on taxpayer compliance.
The Utilization of Prompting Based-Meta AI in Production of Qur'an Essay Content on NgajiTafsir.com Website; Some Opportunities and Challenges Ma'arif, Cholid Zwei
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 4, No 1 (2025): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.4.1.%p

Abstract

Advances in artificial intelligence technology are increasingly reaching a wider target user. Most recently, the emergence of Meta AI, a sophisticated communication feature embedded in the Whatsapp social media platform. In this case, the NgajiTafsir.com website management community seeks to innovate by utilizing the Meta AI application prompting in creating Islamic content based on the interpretation of the Qur'an. This research aims to examine the opportunities and challenges of applying AI theoretically and practically managing the creation of Qur'anic interpretation website content based on Meta AI prompting on the Whatsapp application. The method used is a mix-method with experimental data collection and data analysis based on literature studies. The result of this finding is that the Whatsapp-based Meta AI prompter made important mistakes in quoting verses of the Qur'an quoted in 3 out of 10 essays as well as citing the identity and reference details of the book of tafsir in 4 of the book of tafsir. So that there are opportunities to use it: a) as an effective and efficient media for accessing information, 2) interactive education provides a new learning experience for users, 3) personalization of interaction with users in a natural and intuitive way. Meanwhile, the challenges are the risk of errors that require sophisticated human resources, the basic character of the Whatsapp application which is the home of Meta AI, and the monotonous and simple programming language. So researchers argue that using of Whatsapp-based Meta AI prompting is vulnerable to be interacted with scientifically and in-depth.
Independent board of commissioners moderates CSR disclosure relationship on financial performance Handojo, Natalistyo Tjatur Andi; Machmuddah, Zaky; Sumaryati, Anna
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 1 (2023): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.1.45-55

Abstract

Providing empirical evidence of the role of independent commissioners on the relationship between CSR disclosure and financial performance is the aim of this study. Companies listed on the Indonesian stock exchange are used as the population, but for the sample only companies in the agricultural sector. The sample was obtained using the purposive sampling method, the year of observation was from 2019 to 2021, so that 60 observational data were obtained. The data processing uses Warp PLS version 7.0. The research findings provide evidence that CSR disclosure and independent board of commissioners have an influence on the company's financial performance, besides that the independent board of commissioners also moderates the relationship of CSR disclosure on financial performance. The implication of this research is the importance of the role of independent commissioners in moderating the relationship of CSR disclosure on the company's financial performance.
Role-Play Implementation: Nursing Students’ Perspectives to Speak English Maharani, Mega Mulianing
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 2 (2024): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.2.%p

Abstract

Preparing nursing students to have an internship or even to be nurses at international hospital need efforts. One of which is through preparing students to be able to speak in English. English for nursing students is taught at second semester. The students are drilling to speak in English through a role-play. The role-play implemented in a nursing class is about to be a patient and a nurse. In order to know their speaking ability, knowing their perception on its implementation is essential to reach a betterment. In a qualitative approach, the open-ended questionnaire is used to get the data from twenty students participated in the study. The perceptions are focused on both emotional and behavioral state. There are four questions which are two for emotional and two for behavioral state. Following the qualitative data collection and analysis, the researcher finally gets the findings. In conclusion, the students perceive their positive emotional and behavioral state on the implementation of role-play to speak English.
The missing link in the relationship of corporate social responsibility and firm value in Indonesia Istianingsih, Istianingsih
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 1, No 1 (2022): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.1.1.51-72

Abstract

The inconsistency of research results on the relationship between Corporate Social The inconsistency of research results on the relationship between Corporate Social Responsibility and Firm Value indicates missing variables in the relationship. This study aims to test Profitability as a moderator and mediator that bridges CSR and Firm Value's relationship. his type of research is causal-comparative research. The population in this study includes companies manufacturing listed on the Indonesia Stock Exchange (IDX). Selection of the sample with the purposive sampling method. This research's total sample is 107 companies for three periods, so the total sample size is 107 companies x 3 periods 321 data. The analysis used is path analysis and test Moderated Regression Analysis (MRA). The results showed that CSR positive and significant effect on Profitability. On the other hand, CSR is a significantly negative effect on firm value. As measured by return on assets (ROA), Profitability has a significantly positive effect on firm value. CSR positive and significant effect on the firm value of the Company through Profitability. On the other hand, as measured by return on assets (ROA), Profitability proved unable to moderate the relationship between CSR with the firm's value.
Sociological Study of the Development of Islamic Banking within the Legal System in Indonesia Kholili, Muhammad Salim; Arifin, Tajul; Abdal, Abdal
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 3, No 1 (2024): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.3.1.%p

Abstract

The development of Islamic Financial Institutions (LKS), particularly Islamic banks, in Indonesia has seen significant growth, especially following the enactment of Law No. 21 of 2008 on Islamic Banking and Supreme Court Regulation (PERMA) No. 2 of 2008 on Shariah Economic Dispute Resolution. With the increasing number of institutions operating based on Shariah principles, various new issues related to Shariah compliance have arisen.Fatwas issued by the DSN-MUI hold legal authority in determining Shariah aspects in the economy, including banking. On the other hand, Shariah Economic Dispute Resolution (KHES) plays a role as a social control tool to manage practices not compliant with Islamic commercial law, especially in economics. This research, a descriptive qualitative study with a normative sociological approach, utilizes codified legal sources like KHES and DSN-MUI fatwas. The results suggest that, from a sociological perspective, KHES was developed as a response to the evolving landscape of Shariah economic practices requiring a legal framework. Stakeholders in Shariah economics and finance are expected to actively contribute to its improvement. DSN-MUI fatwas, in a social context, provide a solution for addressing non-compliant financial institutions, reconciling differences among scholars, and promoting Islamic principles in economics and finance. Keywords Sharia Banking, Sociological, Law, KHES, DSN MUI
Analysis of The State Civil Apparatus Commission Relating to Position Selection and Return of Tasks From the State Civil Apparatus Commission to the Ministry of State Administrative and Bureaucratic Reform Hidayah, Ahmad
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 2 (2023): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.2.112-118

Abstract

Currently, the law that is being intensively revised or changed is Law Number 5 of 2014 concerning ASN (State Civil Apparatus Law). Minister of State Apparatus Empowerment and Bureaucratic Reform (Menpan-RB) Yuddy Chrisnandi stated that it is important to reform the management of the State Civil Apparatus (ASN) to realize good governance in order to face the ASEAN Economic Community (AEC). The general picture is that the services provided by the apparatus to the community are still low in terms of administration, such as licensing, which is still convoluted and complex. The incessant coverage in various mass media regarding corrupt practices by the state apparatus is also proof that the bureaucratic reform that has been rolled out is still far from expectations. This is compounded by the widespread practice of bureaucratic politicization in government circles in general, especially in regional government because the system of appointing officials in government institutions tends to provide opportunities.
Comparative study of online and offline learning results in Arabic course: Learning model in sustainability perspective Agustien, Resi
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 1 (2023): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.1.56-64

Abstract

This study aims to compare online and offline learning results based on the analysis of students’ learning results in Arabic course. This study used a quantitative approach with a comparative method. Data collection was carried out after the online and offline learning process was completed in a different semester. The sample of this study was the grade one college students of Islamic Education majoring in FITK IBN Tegal. It consisted of 51 students from 2019/2020 year academic and 37 students from 2020/2021 year academic. It generated 88 students in total for the sample. The students enacted as the sample of research were grade one student, since the Arabic course as the research object was taught in grade one. The compared data research was students’ learning results on the 1st Arabic course. It encompassed four valuation components namely attendance, tasks, mid-term exam, and final exam scores compiled during online learning in 2019/2020 academic year and offline learning in 2020/2021 academic year. The data in the form of students’ scores were analyzed using normality, homogeneity, and t-test analysis technique. The result of this study shows that there is a difference in result scores in online and offline learning which shows the number of 06,58. Based on the result, it can be concluded that offline learning generates higher Arabic scores than online learning. Keywords: online learning; offline learning; comparison study

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