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Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
ISSN : 31096239     EISSN : 31096220     DOI : https://doi.org/10.64788/ar-rasyid
Core Subject :
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah adalah jurnal peer-review yang bertujuan untuk memfasilitasi pertukaran pengetahuan dan ide-ide inovatif di antara para peneliti, akademisi, dan praktisi dari berbagai disiplin ilmu. Kami menerima kontribusi ilmiah dalam bentuk artikel penelitian, tinjauan pustaka, studi kasus, dan laporan teknis yang mencakup berbagai bidang keilmuan, termasuk tetapi tidak terbatas pada: Sains dan Teknologi: Fisika, Kimia, Biologi, Matematika, Informatika, Teknik, dan Ilmu Lingkungan. Ilmu Sosial dan Humaniora: Sosiologi, Antropologi, Psikologi, Ekonomi, Pendidikan, Hukum, Sejarah, dan Filsafat. Kesehatan dan Kedokteran: Kedokteran, Farmasi, Kesehatan Masyarakat, Keperawatan, dan Ilmu Biomedis. Bisnis dan Manajemen: Manajemen, Akuntansi, Keuangan, Pemasaran, dan Kewirausahaan.
Arjuna Subject : -
Articles 373 Documents
PENDAMPINGAN GERAKAN LITERASI KELAS UNTUK MENINGKATKAN KEMAMPUAN LITERASI PESERTA DIDIK DI UPT SMK NEGERI 3 GOWA Adika Indah Dewi; Nur Fadliah Rahmah; Intan Sulistiyowati; Anita Candra Dewi
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.460

Abstract

Kemampuan literasi merupakan salah satu kompetensi dasar yang perlu dikembangkan pada peserta didik untuk mendukung keberhasilan proses pembelajaran. Namun, dalam pelaksanaannya masih ditemukan peserta didik yang kurang percaya diri dalam menyampaikan hasil bacaannya serta belum berpartisipasi secara aktif dalam kegiatan literasi. Kegiatan pengabdian ini bertujuan mendeskripsikan pelaksanaan pendampingan Gerakan Literasi Kelas sebagai upaya meningkatkan kemampuan literasi peserta didik di UPT SMK Negeri 3 Gowa. Kegiatan dilaksanakan pada 30 Mei 2025 dengan melibatkan peserta didik kelas XI melalui tahapan persiapan, pelaksanaan, pendampingan, dan evaluasi. Bentuk kegiatan meliputi membaca bahan bacaan, memahami isi bacaan, menyampaikan kembali hasil pemahaman di depan kelas, serta pemberian motivasi dan apresiasi kepada peserta didik. Hasil kegiatan menunjukkan bahwa peserta didik menunjukkan antusiasme yang baik selama mengikuti kegiatan literasi. Pendampingan yang dilakukan mampu meningkatkan partisipasi peserta didik, menumbuhkan keberanian dalam menyampaikan hasil bacaan, serta membantu peserta didik memahami isi bacaan dengan lebih baik. Kegiatan Gerakan Literasi Kelas memberikan kontribusi positif terhadap penguatan budaya literasi di sekolah dan dapat menjadi salah satu alternatif program pendampingan yang mendukung peningkatan kualitas pembelajaran
PROFIL KONDISI FISIK ATLET SEKOLAH SEPAK BOLA (SSB) PELANGI UNGARAN Ahmad Nailul Haq; Fredy Eko Setiawan
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.461

Abstract

Penelitian ini bertujuan menggambarkan profil kondisi fisik atlet Sekolah Sepak Bola Pelangi Ungaran sebagai dasar evaluasi program latihan. Latar belakang penelitian didasari temuan bahwa evaluasi kondisi fisik belum dilakukan secara sistematis, padahal komponen fisik berperan besar dalam menunjang performa bermain sepak bola. Penelitian menggunakan desain deskriptif dengan pendekatan potong lintang. Subjek berjumlah 25 atlet putra usia 8 sampai 11 tahun yang dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui serangkaian tes kebugaran meliputi lari 600 meter untuk daya tahan kardiovaskular, push up untuk kekuatan otot, sprint 30 meter untuk kecepatan, sit and reach test untuk fleksibilitas, serta Illinois Agility Test untuk kelincahan. Analisis data menggunakan statistik deskriptif berupa rata rata dan persentase. Hasil penelitian menunjukkan 68% atlet memiliki daya tahan kategori cepat. Kekuatan otot berada pada kategori tinggi sebesar 40%, sedang 36%, dan rendah 24%. Kecepatan didominasi kategori lambat sebesar 60%. Fleksibilitas sebagian besar berada pada kategori rendah sebesar 48%. Kelincahan mayoritas berada pada kategori sedang sebesar 56%. Temuan ini menunjukkan bahwa daya tahan dan kekuatan relatif baik, sedangkan kecepatan dan fleksibilitas masih memerlukan perhatian khusus. Penelitian ini memberikan gambaran objektif mengenai kondisi fisik atlet usia dini serta dapat menjadi rujukan bagi pelatih dalam menyusun program latihan yang lebih terarah dan terukur guna meningkatkan kualitas performa di lapangan.
STRATEGI GURU DALAM PENERAPAN MEDIA AUDIO-VISUAL PADA PEMBELAJARAN IPAS KELAS V SDN 1 TONJA DENPASAR Ni Putu Nopi Ulandari; Ni Nyoman Perni; I Gusti Agung Riesa Mahendradhani
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.462

Abstract

Studi ini bertujuan untuk menggambarkan proses implementasi media audio-visual dalam pembelajaran IPAS, mengidentifikasi tantangan yang dihadapi oleh guru, dan menganalisis implikasi penggunaan media audio-visual dalam pembelajaran IPAS kelas lima di SDN 1 Tonja Denpasar. Studi ini menggunakan pendekatan kualitatif dengan desain penelitian deskriptif. Penelitian ini dilakukan di SDN 1 Tonja Denpasar selama tahun ajaran 2025/2026. Informan dipilih secara purposif, dengan guru kelas lima sebagai informan utama dan siswa memberikan informasi pendukung. Data dikumpulkan melalui observasi, wawancara terstruktur, dan dokumentasi. Kredibilitas data diperiksa melalui triangulasi, sementara data dianalisis melalui pengumpulan data, reduksi, tampilan, dan penarikan serta verifikasi kesimpulan. Temuan menunjukkan bahwa implementasi media audio-visual terdiri dari perencanaan, persiapan media dan peralatan, pelaksanaan pembelajaran, dan evaluasi. Medianya termasuk video instruksional, animasi edukatif, gambar interaktif, dan presentasi multimedia yang disesuaikan dengan materi pembelajaran. Tantangan termasuk masalah peralatan teknis, perbedaan kemampuan siswa, perhatian dan konsentrasi yang terbatas di antara beberapa siswa, waktu pengajaran yang terbatas, dan kesulitan dalam memilih media yang sesuai. Pelaksanaan tersebut memiliki implikasi positif terhadap perhatian siswa, minat belajar, pemahaman, dan partisipasi serta membantu guru menyampaikan materi dengan lebih efektif
HUBUNGAN KEKUATAN OTOT LENGAN DAN KOORDINASI MATA TANGAN DENGAN AKURASI  SERVICE BAWAH BOLA VOLI PADA SISWA EKSTRAKURIKULER SMP N 02 SURUH Muhamad Syarifudin Hidayat; Nur Amin; Aristiyanto; Ika Nilawati
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.463

Abstract

Bola voli merupakan olahraga beregu yang dimainkan oleh dua tim, masing-masing terdiri dari enam pemain, dengan tujuan menjatuhkan bola di area permainan lawan untuk memperoleh poin hingga mencapai skor 25. Dalam olahraga bola voli prestasi, diperlukan penguasaan kondisi fisik, teknik, dan taktik yang baik agar mampu bersaing secara optimal. Salah satu teknik dasar yang wajib dikuasai oleh pemain adalah service bawah, karena berfungsi sebagai serangan awal dalam permainan. Service bawah yang efektif ditandai dengan ketepatan arah pukulan sehingga dapat menyulitkan lawan dan memberikan keuntungan bagi tim. Penelitian ini bertujuan untuk mengetahui hubungan antara kekuatan otot lengan dan koordinasi mata–tangan dengan akurasi service bawah bola voli pada siswa ekstrakurikuler SMP Negeri 02 Suruh. Penelitian menggunakan pendekatan kuantitatif dengan metode korelasional dan regresi. Subjek penelitian berjumlah 20 siswa laki-laki yang mengikuti kegiatan ekstrakurikuler bola voli. Pengumpulan data dilakukan melalui tes kekuatan otot lengan menggunakan handgrip dynamometer, tes koordinasi mata–tangan dengan lempar tangkap bola, serta tes akurasi service bawah bola voli. Analisis data menggunakan uji korelasi Spearman dan uji regresi ANOVA dengan bantuan program SPSS.Hasil penelitian menunjukkan nilai signifikansi hubungan kekuatan otot lengan sebesar 0,726, koordinasi mata–tangan sebesar 0,908, serta nilai regresi ANOVA sebesar 0,911 (p > 0,05). Hasil tersebut menunjukkan bahwa tidak terdapat hubungan yang signifikan antara kekuatan otot lengan dan koordinasi mata–tangan dengan akurasi service bawah bola voli. Temuan ini mengindikasikan bahwa faktor teknik dan pengalaman latihan memiliki pengaruh yang lebih dominan terhadap ketepatan service bawah dibandingkan faktor fisik semata.
THE CONTRIBUTION OF MOTIVATION, CREATIVITY, AND VIRTUAL ENVIRONMENT TOWARDS THE PRODUCTIVITY OF DIGITAL NOVEL WRITERS ON NOVELTOON Puput Nasoha Isnaeni; Iskandar Ali Alam
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.464

Abstract

Digital technological transformation has created broader opportunities for the development of digital-based literature, including through platforms such as NovelToon. The platform provides writers with opportunities to produce and distribute their works to a wider audience. However, this condition also requires writers to maintain high productivity in producing and consistently updating their works. Writer productivity can be influenced by various internal and external factors, including motivation, creativity, and the virtual environment. This study aims to examine and analyze the effects of motivation, creativity, and the virtual environment on the productivity of digital novel writers on NovelToon, both partially and simultaneously. This study employed a quantitative approach with an associative research design. The sample consisted of 40 active digital novel writers on NovelToon who were selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression, t-test, and F-test. The findings demonstrate that motivation has a positive and significant effect on writer productivity. Creativity also has a positive and significant effect and represents the most dominant factor in increasing writer productivity. Furthermore, the virtual environment has a positive and significant effect on productivity. Simultaneously, motivation, creativity, and the virtual environment have a positive and significant effect on the productivity of digital novel writers on NovelToon. The simultaneous test produced an F-count of 184.454, which was higher than the F-table value of 2.87, with a significance level of 0.000. These findings indicate that writer productivity can be improved by strengthening motivation, developing creativity, and creating a supportive virtual environment. Therefore, writers should enhance their creative abilities and maintain consistency in producing works, while NovelToon managers can optimize digital features and facilities that support interaction, feedback, and the development of writers' works.
CORPORATE GOVERNANCE BASED ON POJK NO. 17/2023, DIGITAL MATURITY, AND FIRM VALUE: THE MEDIATING ROLE OF ESG PERFORMANCE IN BANKING COMPANIES LISTED ON THE IDX Haninun Haninun; Septa Cahya Dinia; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.466

Abstract

This study investigates the effects of governance implementation based on POJK No.17/POJK.03/2023 and digital maturity on firm value, with Environmental, Social, and Governance (ESG) performance serving as a mediating variable among banking companies listed on the Indonesia Stock Exchange during 2024–2025. The study is motivated by the condition in which the banking industry maintained relatively strong fundamental performance while experiencing pressure in market valuation, indicating the growing importance of non-financial factors in shaping investors’ perceptions. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, financial statements, and market data. The sample was selected using purposive sampling, resulting in 30 banking companies and 60 firm-year observations over the two-year observation period. Governance implementation, digital maturity, and ESG performance were measured using content analysis based on a disclosure index, while firm value was proxied by Tobin’s Q. The data were analyzed using panel data regression with EViews 13, including model selection, classical assumption testing, partial and simultaneous significance tests, coefficient of determination, and the Sobel test to examine the mediating effects. The findings demonstrate that governance implementation based on POJK No.17/POJK.03/2023 and digital maturity have positive and significant effects on both firm value and ESG performance. ESG performance also has a positive and significant effect on firm value. Furthermore, ESG performance significantly mediates the effects of governance implementation and digital maturity on firm value. The model indicates that governance implementation and digital maturity explain 88.81% of the variation in ESG performance, while governance implementation, digital maturity, and ESG performance jointly explain 94.42% of the variation in firm value. These findings highlight the importance of integrating corporate governance, digital transformation, and sustainability into banking management strategies to strengthen stakeholder confidence and enhance firm value.
CARBON EMISSION DISCLOSURE AND TAX MITIGATION AS DETERMINANTS OF FIRM VALUE: THE MODERATING EFFECT OF ESG DISCLOSURE ON ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024) Haninun Haninun; Rika Emalia Ardi; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.467

Abstract

This study examines the effects of carbon emission disclosure and tax mitigation on firm value and investigates the moderating role of Environmental, Social, and Governance (ESG) Disclosure in these relationships among energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative research approach was employed using secondary data obtained from companies’ annual reports, sustainability reports, and market information. The sample was selected using a purposive sampling technique, resulting in 23 companies and 92 observations over the research period. The data were analyzed using panel data regression with EViews 14 and Moderated Regression Analysis (MRA). Carbon emission disclosure was measured using the Carbon Emission Disclosure index, tax mitigation was proxied by the Effective Tax Rate (ETR), ESG Disclosure was measured using an ESG disclosure index, while firm value was represented by Tobin’s Q. The findings demonstrate that carbon emission disclosure has a positive and significant effect on firm value. Tax mitigation also has a positive and significant effect on firm value. Furthermore, ESG Disclosure strengthens the relationship between carbon emission disclosure and firm value and enhances the effect of tax mitigation on firm value. These findings indicate that value creation in the energy sector is not solely determined by financial and economic management but is also influenced by corporate sustainability practices and transparency. More comprehensive ESG Disclosure can enhance the credibility of corporate information and consequently strengthen investors’ positive responses to the environmental and tax-related strategies implemented by companies.
GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE AS DETERMINANTS OF FIRM VALUE: THE MEDIATING ROLE OF PROFITABILITY IN INDONESIAN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2020–2024) Haninun Haninun; Aulia Malik; Khairudin Khairudin
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.468

Abstract

This study investigates whether green accounting and environmental performance influence firm value, while examining profitability as an intervening variable among mining companies listed on the Indonesia Stock Exchange over the 2020–2024 period. A quantitative approach was employed using secondary data obtained from corporate annual reports, sustainability reports, and environmental performance disclosures. The research sample comprised 18 mining companies, resulting in 90 balanced panel observations. Green accounting was represented by a Global Reporting Initiative (GRI)-based disclosure index, environmental performance was assessed using the PROPER rating, profitability was measured by Return on Assets (ROA), and firm value was proxied by Tobin’s Q. The empirical analysis utilized a Fixed Effect Model selected through the Chow and Hausman tests, while the mediating role of profitability was examined using the Sobel test. The findings indicate that green accounting does not have a statistically significant effect on either profitability or firm value. Similarly, environmental performance does not significantly influence profitability or firm value. Profitability also fails to demonstrate a significant effect on firm value in the primary model and does not serve as a mediator in the relationship between green accounting, environmental performance, and firm value. Nevertheless, robustness analyses using logarithmic transformation and winsorization reveal a positive and significant relationship between profitability and firm value, whereas the effects of green accounting and environmental performance, as well as the indirect effects through profitability, remain statistically insignificant. These findings suggest that environmental practices within the mining sector have not yet been sufficiently translated into market-based firm value, while profitability remains a fundamental determinant of firm value.
PRINSIP MEMBANGUN KELUARGA HARMONIS DALAM PERSPEKTIF AL-GHAZALI:  ANALISIS TAFSIR TEMATIK Lutpillah Lutpillah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.469

Abstract

Pernikahan dalam Islam bukan sekadar kontrak sosial, melainkan sebuah ibadah dan mitsaqan ghalizha (perjanjian yang kokoh). Artikel ini bertujuan untuk menganalisis prinsip-prinsip rumah tangga harmonis yang digagas oleh Imam Al-Ghazali dalam karyanya, dengan menggunakan pendekatan tafsir tematik. Fokus kajian diarahkan pada lima prinsip utama: (1) niat yang benar, (2) akhlak yang baik, (3) pemenuhan hak dan kewajiban, (4) saling memahami, dan (5) pendidikan keluarga. Analisis dilakukan dengan merujuk langsung pada nash-nash dari kitab Al-Ghazali, lalu mengonfirmasi dan memperdalamnya dengan pandangan para mufassir klasik dan kontemporer. Hasil kajian menunjukkan bahwa kelima prinsip Al-Ghazali memiliki landasan dalam Al-Qur'an dan membentuk kerangka holistik untuk membangun keluarga yang tidak hanya harmonis secara duniawi, tetapi juga berorientasi pada keselamatan ukhrawi.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH MODERATION OF CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN THE FOOD & BEVERAGE SUB-SECTOR ON THE IDX Rahmat Salim Fauzi P; Aminah Aminah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.470

Abstract

This study aims to examine the effect of profitability and leverage on tax avoidance and to analyze the moderating role of Corporate Governance in manufacturing companies in the Food & Beverage subsector listed on the Indonesia Stock Exchange (IDX) during 2022–2025. This study employs a quantitative approach using secondary data obtained from annual financial statements and corporate governance reports. The sample was selected using purposive sampling, resulting in 16 companies and 64 firm-year observations. Tax avoidance is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and Corporate Governance is proxied by the proportion of independent commissioners. The data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results show that profitability has a negative and significant effect on ETR (β = −0.2154; p = 0.0198), indicating that higher profitability is associated with higher tax avoidance. Leverage also has a negative and significant effect on ETR (β = −0.0318; p = 0.0437), indicating that higher leverage is associated with higher tax avoidance. Corporate Governance significantly moderates the relationship between profitability and tax avoidance, as indicated by the positive and significant ROA × KI interaction coefficient (β = 0.4128; p = 0.0318), suggesting that Corporate Governance weakens the tendency of highly profitable companies to engage in tax avoidance. In contrast, the DER × KI interaction is positive but statistically insignificant (β = 0.0524; p = 0.1837), indicating that Corporate Governance does not significantly moderate the relationship between leverage and tax avoidance. The regression model has an R-squared value of 0.5782, indicating that 57.82% of the variation in ETR is explained by the variables included in the model. These findings support Agency Theory and highlight the importance of effective Corporate Governance in controlling corporate tax avoidance, particularly among highly profitable companies.