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This study analyzes the effect of capital structure, liquidity, company growth, and size on firm value. This study uses financial performance as a mediating variable. The object of this study is Manufacturing Companies listed on the Indonesia Stock Exchange for the 2020 period. Using a purposive sampling technique, the sample in this study consisted of 150 companies. The data collected from the financial statements are then analyzed using multiple linear regression. The study results show that capital structure positively and significantly affects firm value. Likewise, financial performance shows a positive and significant influence on firm value. The capital structure negatively affects firms' value. Liquidity variables, and company growth, partially do not affect firm value. When testing whether there is a mediating effect, it is found that financial performance cannot mediate the relationship between capital structure and firms' value. Furthermore, financial performance can mediate the relationship between sales growth and firm value.

Interfaith dialogue is presented to appreciate the truth in others and work together to realize actual problems, such as citizenship rights, violence, ignorance, poverty, equality, injustice, social inequality, and so on. Arkoun's influence with the post-structuralist reveals the critical urgency of religious teachings in shaping the integrity of society. So, in Arkoun's thought, every interpretation is not sacred and must be done with a sociocultural approach that is contextual and open to criticism. He sought to deconstruct Islamic thought, which was considered sacred and closed, using the social sciences approach to represent a humanist, rational, and loving dialogue. This research method uses critical analysis methods with Paul Ricoeur's hermeneutic approach in reading sources about Mohammed Arkoun. The results of this research are the development of contemporary Islamic thought by Arkoun by presenting Islam as Epistemology, including producing interreligious dialogue as a tool to create tolerance, prioritize dialogue, and establish a brotherhood.

The macroeconomic situation greatly affects the performance of most industries including the banking sector. The covid-19 pandemic is very influential on banking performance because when the real sector experiences a decline, lending will also be affected. The decline in lending will ultimately reduce the financial performance of the banking industry. This study aims to analyse the effect of credit growth on bank financial performance. The population of this study are national banks listed on the IDX. The sampling technique used purposive sampling. Based on the criteria set, there were 23 banks that became the sample of this study. The observation period was carried out from 2019 to 2021. The collected data were analysed using multiple regression. The results of this study indicate that non-performing loans (NPL) have a negative and significant effect on return on assets (ROA). Capital adequacy ratio (CAR) and size variables partially have a positive and significant effect on ROA. However, two other variables namely Loan to deposit ratio (LDR) and loan growth have no significant effect on financial performance.

Pendidikan interreligius merupakan solusi untuk masyarakat yang pluralistik, sebab berusaha memahami keunikan dari setiap agama untuk bersama-sama menjalin komunikasi berdasarkan tradisi agama masing-masing, sehingga muncul titik temu kesepahaman dalam beragama. Dalam ruang publik yang terbuka, sangat terasa urgensitasnya untuk membangun toleransi aktif karena setiap agama sama-sama memiliki hak untuk tumbuh dan membangun moderasi tanpa mengucilkan agama yang berbeda darinya. Jika tidak segera dibumikan, maka akan sulit membangun harmonisasi bergama di ruang publik sehingga akan terus melahirkan konflik disertai pengakuan eksistensi satu agama. Penelitian ini menggunakan metode kualitatif, usaha mengungkap realitas empiris. Pendekatan dan analisa yang digunakan adalah verstehen dan fenomenologi, yakni keterbukaan manusia dengan realita dunianya dimana dirinya hidup dengan memahami konsep dasar, hambatan, prospek, dan bentuk-bentuk pendidikan interreligius sebagai wacana moderasi antar umat beragama. Penelitian ini berkesimpulan, pendidikan ini menanamkan pengetahuan luas, berkemanusiaan dan meminimalisir konflik, karena umat beragama bebas berdiskusi dan mencari titik persamaan, sekalipun keadaan mereka berbeda.

This study examines the effect of corporate governance on firm value with profitability as an intervening variable. This study uses a sample of banking companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was the purposive sampling technique. This type of research is quantitative with path analysis using the software Eviews 9. The results of this study indicate that: 1) Independent commissioners and institutional ownership have no significant effect on the profitability variable, while the board of directors, public ownership, and managerial ownership have a significant positive effect on profitability. 2) Profitability has a significant positive effect on firm value. 3) Public ownership and managerial ownership have a significant positive effect on firm value, while independent commissioners, board of directors, and institutional ownership have no significant effect on firm value. 4) Independent commissioners and institutional ownership have no significant effect on firm value through profitability. Meanwhile, the board of directors, public ownership, and managerial ownership positively and significantly affect firm value through profitability.

In 2021, Indonesia’s administration decides to conduct a merger among Islamic government bank. The emerge of syariah financial market is the reason of this policy. This study analyzes Islamic banks merger policy by assessing their financial performance. The purpose of this study is to analyze financial efficiency of Islamic Banks and Conventional Banks in Indonesia based on the 2019 financial reports by using the Data Envelopment Analysis (DEA) method. Practical contributions of this study for the banking industry was as a guidance for the management in measuring banking activities by analysing the efficiency level so that it can be used to compile business strategies. Basically, financial performance analysis is the result of evaluation of past performance. In this study, we use different analyses in order to obtain a company’s financial position that represents the company’s reality and potential for continuous performance. Business performance represents effectiveness and the efficiency of an organization or company. Company or organization assess their performance to understand their achivement and evaluate their business plans. In this study we developed business performance measurement based on input and output of Islamic and conventional banks in Indonesia. We employ Data Envelopment Analysis which calculate the ratio between output and input. In this study, we use deposits, fixed assets and labor costs as input, while credit or financing and operating income as output variables. In this study, we find that there are several conventional and Islamic banks that suffers inefficiency. This inefficiency occurs due to the ratio of inputs and outputs in conventional and Islamic banks are not optimum.

Pengelelolaan kelas merupakan keterampilan seorang guru dalam menciptakan dan mempertahankan kondisi belajar yang optimal sedangkan atau digerakkan dengan adanya dorongan dari internal maupun eksternal terciptanya kondisi belajar yang optimal tidak terlepas dari seorang guru yang seorang guru adalah saat seluruh siswa di dalam kelas termotivasi untuk semangat dalam belajar. Penelitian ini di laksanakan di MI Manbahul Ulum 2 Ciampea yang bertujuan untuk mengetahui pengaruh pengelolaan kelas terhadap motivasi belajar siswa di MI Manbahul Ulum 2 Ciampea Populasi kelas terhadap motivasi belajar siswa di MI Manbahul ulum 2 Ciampea populasi yang di ambil adalah siswa kelas IV yang berjumlah 28 Siswa Metode penelitian yang di gunakan adalah dekskriptif kuantitatif . Data yang di peroleh itu di peroleh itu di olah dengan uji analisis regresi linier sederhana. Hasil dari perhitungan uji regresi antara Variabel X dan Y di ketahui nilai signifikasikan 0,000< 0,05 dan T hitung 5,647 > T tabel 4, 275 hal ini menunjukan bahwa adanya pengaruh seacara signifikan antara pengelolaan kelas terhadap motivasi belajar di kelas VI MI Manbahul ulum 2 Ciampea

This study aims to develop and explore a conceptual framework to explain the relationship between destination brand authenticity, destination brand engagement, destination brand familiarity, and tourist loyalty. With a total of 120 respondents who filled out questionnaires via the Google form. The sampling technique used purposive sampling technique. For data analysis using Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS). In this study, the sample used was tourists who are domiciled in Solo Raya, with a population of tourists who have visited Tawangmangu in the past year. The results of the study show that destination brand familiarity mediates the relationship between destination brand authenticity and brand involvement on tourist loyalty. So it can be concluded that the results of this study can help destination marketing organizations realize the important role of destination brand familiarity and improve brand performance.Keywords: Familiarity, Authenticity, Engagement, Tourist Loyalty

The purpose of this study was to determine the effect of Relative advantage, Compatibility, Complexity, Observability, and Trialability on intention to use. This type of research is quantitative research. The population used in this study were students who used E-wallet Dana users, especially the Surakarta area, who had made online transactions using the E-wallet Dana application. The number of samples used was 162 respondents. The data collection method used in this study was the distribution of questionnaires. The research method used in this study uses SEM PLS. The results of this study relative advantage has a significant effect on the intention to use e-wallet, compatibility has a significant effect on the adoption of mobile payment, complexity does not significantly affect the intention to adopt e-wallet, observability has a significant effect on the intention to use e-wallet services, trialability has a significant effect on the intention to adopt e-wallet. a technology can be adopted and accepted by the community if its relative advantage, compatibility, trialability, and observability characteristics have a high value. This is because these characteristics have a favorable impact on technology adoption. In addition, a technology can also be adopted and accepted by the community if its complexity characteristic has a low value, because this characteristic has a negative effect on technology adoption.Keywords: Relative Advantage, Compatibility, Complexity, Observability, Trialability, Intention to Use

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Profitability (Case Study on Islamic Commercial Banks in Indonesia). This research used secondary data in the form of Islamic Commercial Bank financial statements. The population in this study is Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique employed was purposive sampling. A sample of 3 banks was obtained. Multiple linear regression was used. Classical assumption analysis was done prior to data analysis. Hypothesis testing used t-test, F test, and the coefficient of determination (R2). The results of this study indicated that CAR has a positive and significant effect on profitability, NPF has a negative and significant effect on profitability and FDR has a negative and no significant effect on profitability. Meanwhile, the independent variables together have an effect on profitability. The result of the coefficient of determination test shows that 61.1% of the profitability of Islamic Commercial Banks in Indonesia is explained by the variables of CAR, NPF, and FDR, while the remaining 38.4% is explained by other variables outside the model.

The conclusion of this research is that inter-religious education is education that encourages all students to have an intellectual, moral, achievement and noble personality with humanity and togetherness oriented to develop the principles of democracy, equality and justice in social life. Students are required to know the background of each religion and not see it from just one perspective, but also through the perspectives of others to avoid excessive fanaticism in religion that can be a trigger for conflict so far. The above definition is based on Inter-Religious values ​​in the Qur'an, namely: musyawarah (Surah Ali Imron/3: 159), al-musawah (Surah An-Nisa/4: 58), al-‘adl (Surah al-Maidah/5: 8, Surah al-Nahl/16: 90), al-ta’aruf (Surah al-Hujarat / 49: 13), al-ta’awun (Surah al-Maidah/5: 2 ), hablum min an-nas (QS. an-Nisa/4: 36), tasamuh (Surah al-Baqoroh/2: 256, Surah Yunus/10: 99, Surah Al-Maidah/5: 48) and rahmatan lil ‘alamin (QS Al-Anbiya / 21: 107). There are at least two things that are needed in the construction of Inter-Religious Education in schools, namely; dialogue by placing each of the religions that are in an equal position. And next is to develop an attitude of tolerance to provide opportunities for each religion to understand each other

Pendidikan yang baik ialah pendidikan yang mampu melihat perkembangan zaman dan menyesuaikan dengan perubahan maka dari itu pentingnya pengembangan sistem pendidikan sesuai pada era nya. Perkembangan pendidikan tidak lepas dari revolusi industri yang terjadi pada dunia ini karena secara tidak langsung telah mengubah tatanan dari berbagai aspek ekonomi, sosial dan politik. Tantangan pada dunia pendidikan dalam menghadapi revolusi industri 4.0 saat ini ialah sistem pembelajaran yang inovatif, kesiapan sdm, dan ketersediaan sarana prasarana. Hasil analisis situasi kegiatan pengabdian masyarakat ini menerangkan minimnya kondisi pendidikan yang berkaitan dengan Teknologi Informasi (TI) bagi murid sekolah dasar. Kegiatan dari pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan digital dalam bentuk edukasi atau pemahaman cara kerja mesin dan aplikasi teknologi. Subjek kegiatan pengabdian kepada masyarakat adalah murid-murid mim pondok kelas 4 sampai kelas 6 di Desa Pondok, Kecamatan Karanganom Kabupaten Klaten. Kegiatan pelatihan digital ditunjang dengan metode ceramah partisipatoris, tanya jawab dan praktek langsung penggunaan aplikasi komputer dengan melakukan pendampingan pada murid. Hasil kegiatan menunjukan bahwa pelatihan digital yang telah dilakukan oleh murid mim pondok kelas 4 sampai dengan 6 mencapai hasil yang memuaskan. Setelah megikuti pelatihan tersebut para murid kelas 4 sampai dengan kelas 6 sudah mengetahui cara menggunakan aplikasi Microsoft Word dan Microsoft Excel. Pelatihan digital tersebut dapat memberikan pengetahuan dan pemahaman bagi murid-murid MIM Pondok dalam mengoperasikan komputer dan meningkatkan keterampilan dalam penguasaan menggunakan aplikasi Microsoft Word dan Microsoft Excel serta dapat menumbuhkan nilai-nilai karakter pendidikan berupa rasa ingin tahu, kreatif, dan komunikatif. Pendidikan yang baik ialah pendidikan yang mampu melihat perkembangan zaman dan menyesuaikan dengan perubahan maka dari itu pentingnya pengembangan sistem pendidikan sesuai pada era nya. Perkembangan pendidikan tidak lepas dari revolusi industri yang terjadi pada dunia ini karena secara tidak langsung telah mengubah tatanan dari berbagai aspek ekonomi, sosial dan politik. Tantangan pada dunia pendidikan dalam menghadapi revolusi industri 4.0 saat ini ialah sistem pembelajaran yang inovatif, kesiapan sdm, dan ketersediaan sarana prasarana. Hasil analisis situasi kegiatan pengabdian masyarakat ini menerangkan minimnya kondisi pendidikan yang berkaitan dengan Teknologi Informasi (TI) bagi murid sekolah dasar. Kegiatan dari pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan digital dalam bentuk edukasi atau pemahaman cara kerja mesin dan aplikasi teknologi. Subjek kegiatan pengabdian kepada masyarakat adalah murid-murid mim pondok kelas 4 sampai kelas 6 di Desa Pondok, Kecamatan Karanganom Kabupaten Klaten. Kegiatan pelatihan digital ditunjang dengan metode ceramah partisipatoris, tanya jawab dan praktek langsung penggunaan aplikasi komputer dengan melakukan pendampingan pada murid. Hasil kegiatan menunjukan bahwa pelatihan digital yang telah dilakukan oleh murid mim pondok kelas 4 sampai dengan 6 mencapai hasil yang memuaskan. Setelah megikuti pelatihan tersebut para murid kelas 4 sampai dengan kelas 6 sudah mengetahui cara menggunakan aplikasi Microsoft Word dan Microsoft Excel. Pelatihan digital tersebut dapat memberikan pengetahuan dan pemahaman bagi murid-murid MIM Pondok dalam mengoperasikan komputer dan meningkatkan keterampilan dalam penguasaan menggunakan aplikasi Microsoft Word dan Microsoft Excel serta dapat menumbuhkan nilai-nilai karakter pendidikan berupa rasa ingin tahu, kreatif, dan komunikatif.

The aim of this article was to analyze the influence of office location, promotion, religiosity and rate of return on consumer decisions using Islamic banking services. This type of research is quantitative research. The study population is all consumers in Islamic banks located in Jakarta, while the study sample is consumers of Islamic banks taken randomly from several Islamic banks in Jakarta. The sampling technique uses accidental sampling. Retrieval of data uses a questionnaire. The analytical tool used is multiple linear regression analysis. The results showed that location, promotion, level of religiosity, and rate of return had a positive and significant effect on consumer decisions in choosing services at Islamic banks. The level of return is the variable that has the most influence for consumers to use Islamic banking services.

This study aims to analyze what factors influence the purchase of houses in the city of Madiun . The sample in this study amounted to 119 residents of the city of Madiun. The sampling technique in this study was conducted by insidential sampling method. The independent variables in this study are location, social environment, price, and community income while the dependent variable in this study is the purchase decision.The analysis in this study uses multiple linear regression which is done by testing classical assumptions first. The results showed that the price and environment had a positive and significant effect on the decision to buy a house in the city of Madiun, while the salary variable and location had a negative and insignificant effect on the purchase of a house in the city of Madiun.

This study aims at examining the effect of liquidity, leverage, asset management and company performance on dividend policy. The object of this study is the property sector of public company listed in IDX. Purposive sampling was adopted to select research sample with the observation period from 2015-2018. The data that has been obtained was analyzed using multiple regression. The results showed that liquidity had no effect on dividend policy. Leverage has a negative and significant effect on dividend policy. Asset turnover has a positive and significant effect on dividend policy, while profitability has a positive and significant effect on dividend policy.

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements.

Tujuan penelitian ini adalah untuk menyelidiki fenomena corporate governance dalammendeteksi kecurangan laporan keuangan. Pendeteksian kecurangan diukur denganmodel Beneish. Pengukuran model ini dengan menggunakan M-score. Sampel yangdigunakan sebanyak 694 dengan perusahaan manufaktur periode 2011-2015. Teknikpengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesisdigunakan analisis regresi logistik dengan model moderasi. Hasil penelitian yang didapatadalah kepemilikan asing, kepemilikan domestik, dan kepemilikan publik berpengaruhnegatif signifikan terhadap fraud financial statement. Sedangkan firm size memilikipengaruh positif signifikan fraud financial statement. Dan Firm size sebagai variabelmoderasi semakin memperkuat antara kepemilikan asing, kepemilikan domestik, dankepemilikan publik terhadap fraud financial statement.

This study aims to investigate the differences in underlying psychological aspects regarding pro-environmental behavior between two distinct consumer groups: green product and non-green product consumers. Psychological aspects investigated includes cognitive attitude, affective attitude, social norm, and behavioral intention. Using survey, a total of 276 responses from Solo, Jogyakarta, and Semarang are succesfully collected. Confirmatory factor analysis was conducted to check the measurement model, while a multiple regression and MANOVA were performed to examine the proposed hypothesis. Compared to non-green product consumers, green product consumers exhibited significantly higher levels of cognitive attitude, affective attitude, social norm, personal norm, and green consumer behavior. Also cognitive, affective attitude, and personal norm predicted green consumer behavior. The limitations of this study include the self-reporting questionnare and the measurmenet of consumers’ recycling intention rather than their actual behavior.

Career development in organization is an issue that getting more and more attention, both from academicians and practitioners. Career mobility in organization can't be separated from leadership role within, Moreover, career system applied in organization also has effect toward career mobility. Career mobility in an organization can be viewed either in individual context or organizational context. In an individual context, there are several factors affecting career mobility, such as social class; education and training; self-concept regarding career; career choice; family influence; age; gender; and race. At the same time, career mobility in an organizational context is affected by factors such as internal tabor market; career ladder; promotion; training and development; selection criteria and method; and internal competition.