Devotion Journal of Community Service最新文献

Corporate Governance Role as Moderating Green Intellectual Capital and Green Accounting Influence on Sustainable Finance Implementation in IDX Listed Banks 公司治理对绿色智力资本的调节作用和绿色会计对IDX上市银行可持续融资实施的影响

Devotion Journal of Community Service Pub Date : 2023-08-14 DOI: 10.59188/devotion.v4i8.545

Yulia Eka Riyanti, E. Murwaningsari

{"title":"Corporate Governance Role as Moderating Green Intellectual Capital and Green Accounting Influence on Sustainable Finance Implementation in IDX Listed Banks","authors":"Yulia Eka Riyanti, E. Murwaningsari","doi":"10.59188/devotion.v4i8.545","DOIUrl":"https://doi.org/10.59188/devotion.v4i8.545","url":null,"abstract":"The sustainable finance implementation is a comprehensive support for the financial services industry as an intermediary institution that supports Sustainable Development Goals. The purpose of this study was to analyze the role of corporate governance mechanisms as moderating effect of green intellectual capital and green accounting on sustainable finance implementation in banks listed on the Indonesia Stock Exchange. The study use quantitative method and data in this study uses 149 firm years banking companies taken from the company's Annual Report and/or Sustainability Report using the 2016 to 2020 observation period. This study uses the Moderated Regression Analysis (MRA) method. The result of study that green human capital, green structural capital and green accounting have a positive effect on sustainable finance implementation. Meanwhile, green relational capital has no effect on sustainable finance implementation. In addition, the corporate governance mechanism is not able to moderate the influence of green human capital, green structural capital, green relational and green accounting on sustainable finance implementation. For control variables, firm size, leverage and firm age have an effect on sustainable finance implementation, while profitability has no effect on sustainable finance implementation.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129861150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Earning Persistence and Growth Opportunities on Future Earning Response Coefficient with Public Ownership as Moderation 盈余持续性和成长机会对未来盈余反应系数的影响，公有制为调节因素

Devotion Journal of Community Service Pub Date : 2023-07-31 DOI: 10.59188/devotion.v4i7.538

P. N. Sari

引用次数: 0

Systematic Literature Review: Implementation of Dispute Settlement Methods Between Trade Unions and Companies in Indonesia 系统文献综述:印尼工会与公司纠纷解决方法的实施

Devotion Journal of Community Service Pub Date : 2023-07-24 DOI: 10.59188/devotion.v4i7.514

S. Oktafien, Evi Sofiati, Yadhi Kowara, Jajang Permana, Cucu Endang, Taufik Hidayat, Iskandar Ahmadien, Yelli Eka Sumadinata, Tiarapuspa Tiarapuspa, Deasy Aseanty

{"title":"Systematic Literature Review: Implementation of Dispute Settlement Methods Between Trade Unions and Companies in Indonesia","authors":"S. Oktafien, Evi Sofiati, Yadhi Kowara, Jajang Permana, Cucu Endang, Taufik Hidayat, Iskandar Ahmadien, Yelli Eka Sumadinata, Tiarapuspa Tiarapuspa, Deasy Aseanty","doi":"10.59188/devotion.v4i7.514","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.514","url":null,"abstract":"Sometimes the working relationship established between employers and workers or trade unions can run well. Sometimes differences in goals or interests owned by the two parties can cause conflicts or disputes that, if the organization or company cannot handle them properly, will harm the sustainability of the business undertaken by the organization. Therefore, it is necessary to have an industrial relations dispute resolution mechanism that can be done in two ways: through litigation (court) and non-litigation (outside the court). This study aims to provide a pattern of research overview with the theme of industrial relations dispute resolution with data obtained from several reputable international/national journals published between 2017 to 2023. The research method used, namely in the Systematic Literature Review (SLR) Method, is useful in identifying, reviewing, evaluating, and interpreting many studies obtained with research topics or themes that attract attention, as well as with certain relevant research questions. The results showed that the dominant platform used in research on the theme of industrial relations dispute resolution is the settlement mechanism and the role of trade unions in resolving labour relations disputes.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133385297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Political Economy of Peace and Conflict 和平与冲突的政治经济学

Devotion Journal of Community Service Pub Date : 2023-07-19 DOI: 10.59188/devotion.v4i7.526

Ismail Adaramola Abdul Azeez, Amidu Adinoyi Jimoh

{"title":"The Political Economy of Peace and Conflict","authors":"Ismail Adaramola Abdul Azeez, Amidu Adinoyi Jimoh","doi":"10.59188/devotion.v4i7.526","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.526","url":null,"abstract":"This paper suggests that a ‘political economy’ approach to conflict has far-reaching implications for relief work. In war there are both ‘winners’ and ‘losers. The vulnerability of losers needs to be understood as a consequence of their powerlessness. A state of war provides and justifies the use of violent means to create or sustain economic profits and political power. A war may have clear ‘winners’ in the sense that they profit from the war without the war itself being ‘won’ in the traditional sense. For the losers, such a war is the never-ending accumulation of abuses, fear and frustration. The paper aims to find out how the political economy approach to conflict between peace and conflict. Descriptive method with qualitative approach was used in the study. The paper proposes that by understanding the political economy of war, relief agencies can better assess the, forms of economic violence which threaten livelihoods during wars. Second, analyzing the context and implications of relief work is crucial so as to minimize its negative impact – given that belligerents and foreign states may seek to manipulate a humanitarian presence and misdirect the resources provided by relief. Its further analysis methods of understanding the course of a conflict in terms of political economy can help to identify political and economic interests which impede a transition to peace, and so help avoid the reconstruction of a pre-war economy that may have had much to do with the origin of the conflict.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125930935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Relationship between Lead Exposure and Genotoxic Effect in Paint Industry Workers 涂料工人铅暴露与遗传毒性效应的关系

Devotion Journal of Community Service Pub Date : 2023-07-18 DOI: 10.59188/devotion.v4i7.517

Intan Nur’azizah Rahman, K. Oginawati, Y. Ismawati, Sonia Buftheim

{"title":"Relationship between Lead Exposure and Genotoxic Effect in Paint Industry Workers","authors":"Intan Nur’azizah Rahman, K. Oginawati, Y. Ismawati, Sonia Buftheim","doi":"10.59188/devotion.v4i7.517","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.517","url":null,"abstract":"Lead as a toxic heavy metal is still used in the paint production process as a pigment, dryer, or anticorrosive. It can be a major source of lead exposure to paint industry workers and induced DNA damage because imbalancing reactive oxygen species and antioxidant. The genotoxic effect of lead is still being developed in many studies of industrial workers who use lead as raw materials. Thus, blood lead level and DNA damage are respectively used as exposure and effect biomarker of lead. The study aims to investigate the correlation between Pb-Blood (PbB) level and DNA damage of occupational exposure to lead on worker in paint industry. This research was conducted using a cross-sectional epidemiological study approach using 52 workers from 3 paint industries in Indonesia. Blood samples were taken from workers for PbB analysis using ICP-MS and DNA damage was analyzed using the Comet Assay method. The PbB average was 4.36±1.60 µg/dL, where 17 workers (32.69%) has exceeded the safe limit value of PbB (5 µg/dL). Meanwhile, the factors that influence PbB are working periods (p=0.017) and had positive correlation (r=0.333) and alcohol consumption (p=0.029). The level of DNA damage was represented as Tail DNA (%), the average was 9.62±0.19 %, all worker in this research is categorized as low damage (Class 2). There is no significant relation between PbB and Tail DNA (%) and has negative correlation (p=0.878; r=-0.022). Then, there’s no different of Tail DNA (%) between ≥5 µg/dL and <5 µg/dL (p=0.876). It means that the lead exposure in this finding has not reached a level that can significantly cause the DNA damage.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126317817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Electronic Word of Mouth (EWOM) and Impulse Buying Affect Purchasing Decisions on Game Items 电子口碑和冲动购买影响游戏道具的购买决策

Devotion Journal of Community Service Pub Date : 2023-07-14 DOI: 10.59188/devotion.v4i7.518

Helmi Kurniawan, Alim Setiawan, M. Musthofa

{"title":"Electronic Word of Mouth (EWOM) and Impulse Buying Affect Purchasing Decisions on Game Items","authors":"Helmi Kurniawan, Alim Setiawan, M. Musthofa","doi":"10.59188/devotion.v4i7.518","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.518","url":null,"abstract":"This study aims to explain whether there is an influence from Electronic Word of Mouth (EWOM) and impulse buying on purchasing decisions, and knowing whether income will affect impulse buying or not. This study uses an analytical descriptive basic method, in other words, the data collected in accordance with the actual state. This research was conducted through an application called Discord. The sample in this study used probability sampling techniques with sample sampling techniques. The sample that had been obtained in this study was 326 respondents. The data collection technique chosen is through the interview method using a questionnaire. Questionnaire testing through its validity and reliability test. Analysis of the data used in this study is the Structural Equation Model (SEM) method with an alternative method of Partial Least Square (PLS). The results showed that: (1) Ewom has a positive effect on purchasing decisions. (2) Impulse buying has no positive effect on purchasing decisions. (3) Purchasing ability has a positive effect on impulse purchasing decision. (4) purchasing ability has a positive effect on impulse buying. (5) Ewom has a positive effect on impulse buying.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116084678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Bio-corrosion Phenomenon of Titanium Grade 2 Tubes in Condenser of a Steam Power Plant 某电厂凝汽器2级钛管的生物腐蚀现象

Devotion Journal of Community Service Pub Date : 2023-07-14 DOI: 10.59188/devotion.v4i7.524

Y. E. Feriyanto, Zulfikar Surya Putra, Nia Ariningtyas, Sandro Sitohang

{"title":"Bio-corrosion Phenomenon of Titanium Grade 2 Tubes in Condenser of a Steam Power Plant","authors":"Y. E. Feriyanto, Zulfikar Surya Putra, Nia Ariningtyas, Sandro Sitohang","doi":"10.59188/devotion.v4i7.524","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.524","url":null,"abstract":"Titanium is widely applied for the tube condenser in Indonesia’s powerplant especially those that use seawater for the cooling system, because it has excellent properties both mechanical and physical. Leak in titanium in seawater environment occurred, but on the contrary, the leak of titanium tube in the brackish environment frequently occurs. Many defense tasks such as plugging, cleaning, and adjusting operations have taken, but the result remains the same. Until it was decided to perform an overhaul for the condenser and tube mapping using ECT. It was discovered that 80% of the total tube have been wall lost thickness so that total retubing must be conducted. Chemical elements consist of oxygen (O), sulfur (S), and chlor (Cl) were found during DT and NDT. This study aims to analyze the factors causing this severe titanium tube leak in the condenser. This case is like previous research even though it occurred in different equipment and water feed. Sulfur elements came from the excretion of aquatic biota such as mussel. Plentiful mussels grow along the cooling condenser line because biocide injection is difficult to perform. The method used to find the root cause of the problem is performing several tests of titanium tubes samples. The results show titanium tube from the condenser has experienced bio-corrosion. This is supported by the presence of three elements that allow the bio-corrosion reaction to occur by forming titanium sulfide, namely O, S, and Cl.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133464700","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of Stock Valuation and Business Performance of a Digital Media Company in Indonesia Before and After the Covid-19 Pandemic (Case Study: Global Mediacom) 新冠肺炎疫情前后印尼某数字媒体公司股票估值与经营绩效分析(以Global Mediacom为例)

Devotion Journal of Community Service Pub Date : 2023-07-14 DOI: 10.59188/devotion.v4i7.523

Aufarizqi Imaduddin, R. A. Rahadi

{"title":"Analysis of Stock Valuation and Business Performance of a Digital Media Company in Indonesia Before and After the Covid-19 Pandemic (Case Study: Global Mediacom)","authors":"Aufarizqi Imaduddin, R. A. Rahadi","doi":"10.59188/devotion.v4i7.523","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.523","url":null,"abstract":"The rise of digital streaming and investing in Indonesia has been exacerbated by the COVID-19 pandemic. One company involved in this unprecedented scenario is PT Global Mediacom TBK (BMTR). The everchanging digital streaming landscape and its massive growth create both an opportunity and threat for the company’s growth. The study aims to analyse stock valuation and performance of digital media in Indonesia pre-pots pandemic. To analyse this, the study utilized secondary data from the company’s annual report and various secondary sources. The data is processed using absolute valuation method of Discounted Cash Flow valuation and relative valuation method of Price-to-Earnings Ratio, Price-to-Book Value and EV/EBITDA. Using the absolute valuation method, it is found that the company’s stock is currently overvalued with an intrinsic value of Rp 169 in comparison to the actual price of Rp 278. One of the reasons for this is the company’s high beta stock of 1.8 which could signal a higher risk but higher return. Using the relative valuation method, all the metrics found that BMTR stock is undervalued. Being constantly below the industry average. However, the financial analysis as well as the relative valuations has found that the company is the most stable out of all the Indonesian listed digital streaming companies. This demonstrates the excellent business performance of the company.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"333 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121114773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Removal of Acrylamida and Caffein in Gayo Arabica Coffe Beans by Vacum Roasting 真空烘焙法去除加约阿拉比卡咖啡豆中的丙烯酰胺和咖啡因

Devotion Journal of Community Service Pub Date : 2023-07-14 DOI: 10.59188/devotion.v4i7.519

C. Aja, Masoud Sami, S. Saifuddin, N. Nahar

{"title":"Removal of Acrylamida and Caffein in Gayo Arabica Coffe Beans by Vacum Roasting","authors":"C. Aja, Masoud Sami, S. Saifuddin, N. Nahar","doi":"10.59188/devotion.v4i7.519","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.519","url":null,"abstract":"The conventional process of coffee roasting at high temperatures above 120oC, in addition to having high caffeine levels and reducing nutrients from coffee, will also cause the formation of acrylamide compounds causing cancer in humans. The coffee used was gayo arabica coffee (Green Bean). This study aims to produce healthy, acrylamide-free and low-caffeine coffee using a vacuum roaster. The coffee was roasted using a vacuum oven at a pressure of 0.1 bar (0.102 kgf/cm2) and at a temperature of 120, 140, and 160ºC with time variations ranging from 30, 60 and 90 minutes to obtain acrylamide-free and lower caffeine coffee. Gayo arabica coffee had acrylamide content of 0.48 mg/kg and Ijen robusta coffee of 0.659 mg/kgwhile the caffeine was 1406.87 ppm for Gayo arabica coffee and 3184.80ppm for Ijen robusta coffee. The acrylamide test was carried out using the high-performance liquid chromatography (HPLC) method at a wavelength of 202 nm, while the caffeine test was carried out using the UV-Vis Spectrophotometry method at a wavelength of 275 nm. The resulted coffee is considered safe for consumption because does not contain acrylamide and has lower caffeine content.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"15 44","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132545499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Stock Valuation and Business Performance of PT Indofood Cbp Sukses Makmur Tbk Amidst Wheat Price Volatility During The Russia-Ukraine Crisis 俄乌危机期间小麦价格波动中的PT Indofood Cbp suks Makmur Tbk股票估值与经营业绩

Devotion Journal of Community Service Pub Date : 2023-07-14 DOI: 10.59188/devotion.v4i7.522

Dimas Arbrianto, R. A. Rahadi

{"title":"Stock Valuation and Business Performance of PT Indofood Cbp Sukses Makmur Tbk Amidst Wheat Price Volatility During The Russia-Ukraine Crisis","authors":"Dimas Arbrianto, R. A. Rahadi","doi":"10.59188/devotion.v4i7.522","DOIUrl":"https://doi.org/10.59188/devotion.v4i7.522","url":null,"abstract":"The Russia-Ukraine Crisis in 2022 adversely affected the business performance of PT Indofood CBP Sukses Makmur Tbk (ICBP), the largest noodle manufacturer in Indonesia, due to volatile wheat prices. During Q2, ICBP witnessed a 16% growth in net revenue but a substantial 40.1% decline in profit, primarily attributed to escalating commodity prices. This negative trend persisted in Q3, resulting in a significant 33.4% decrease in net profit despite increased sales. Consequently, ICBP’s stock price experienced a decline. In this context, conducting a comprehensive fundamental analysis that integrates various macroeconomic factors is crucial to evaluate the company’s valuation. This study aims to determine the valuation of the ICBP amidst wheat price volatility during the Russia-Ukraine crisis. This study employs multiple analysis approaches, including financial ratio analysis, intrinsic valuation using free cash flow to firm (FCFF), and relative valuation analysis employing price-earnings ratio (P/E) and enterprise value to EBITDA (EV/EBITDA) ratios. The intrinsic valuation of ICBP suggests a fair stock value of 13,806 Rupiah per share, while the current share price is 10,000 Rupiah per share, indicating an undervaluation of approximately 27.6%. Similarly, the relative valuation analysis reveals that ICBP is undervalued compared to industry peers based on P/E and EV/EBITDA ratios. These findings indicate that ICBP is presently undervalued, presenting an opportunity for future appreciation of its share price.","PeriodicalId":300673,"journal":{"name":"Devotion Journal of Community Service","volume":"10 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131078925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0