International Journal Of Education, Social Studies, And Management (IJESSM)最新文献

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The Moderating Role of Profitability and Firm Size in ESG Disclosure Towards Firm Value 盈利能力和公司规模在环境、社会和治理信息披露中对公司价值的调节作用
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-26 DOI: 10.52121/ijessm.v4i2.345
Nafilah Alfa Rahmah, Unggul Purwohedi, Dwi Handarini
{"title":"The Moderating Role of Profitability and Firm Size in ESG Disclosure Towards Firm Value","authors":"Nafilah Alfa Rahmah, Unggul Purwohedi, Dwi Handarini","doi":"10.52121/ijessm.v4i2.345","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.345","url":null,"abstract":"In this article, we examine the impact of ESG disclosure on firm value, with profitability and firm size serving as moderating variables. It utilizes balanced panel data from companies consistently listed in the IDX ESG Leaders index at any point in the observation period from January 2023 to March 2024. The data is derived from ESG score announcements by the Indonesia Stock Exchange and company financial reports. Moderated regression analysis is conducted using EViews software. The study employs two proxies for the dependent variable as a robustness test. The findings demonstrate that ESG disclosure has a negative and significant effect on firm value, as measured by Tobin's Q and Price-to-Book Value (PBV). Moreover, profitability and firm size moderate this relationship by reducing its negative impact. The implications of these results show that ESG disclosure is not always received positively by the market, where this has an impact on reducing firm value. Nonetheless, this impact can be minimized by profitability and firm size, which serve as additional signals for increasing market acceptance of ESG disclosures. Further research is recommended to expand the sample and observation period, add other variables that influence firm value, analyze without data transformation, or focus research on certain sectors.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"13 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141802007","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
Optimizing the Utilization of Local Government Assets in Gorontalo District 优化戈伦塔洛县地方政府资产的利用
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-26 DOI: 10.52121/ijessm.v4i2.357
Marlen Potale, S. Saprudin, Novaliastuti Masiaga, Y. Yakup
{"title":"Optimizing the Utilization of Local Government Assets in Gorontalo District","authors":"Marlen Potale, S. Saprudin, Novaliastuti Masiaga, Y. Yakup","doi":"10.52121/ijessm.v4i2.357","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.357","url":null,"abstract":"This study aims to analyze the management of Regional Owned Assets by the Gorontalo District Government, focusing on optimizing the utilization of BMD to increase Regional Original Revenue. The study evaluates BMD management practices in Gorontalo District from 2018 to 2022 using qualitative methods through interviews, observations, and documentation. The results show that BMD management includes inventory, appraisal, and legal audits to ensure effective asset utilization. Schemes such as leasing and lending have significantly contributed to Regional Original Revenue. Although revenue from BMD is fluctuating, optimization efforts are ongoing. Challenges include asset maintenance for maximum results. The implications of this study highlight the importance of strict supervision and the application of good state financial management principles for efficient and sustainable BMD management.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"37 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141800236","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 Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022 智力资本(IC)和伊斯兰公司治理(ICG)对 2020-2022 年印度尼西亚伊斯兰银行业绩效的影响
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-26 DOI: 10.52121/ijessm.v4i2.355
Tri Wulandari, Sriwardany Sriwardany, Shita Tiara, Wilda Sri Munawaroh Harahap
{"title":"The Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022","authors":"Tri Wulandari, Sriwardany Sriwardany, Shita Tiara, Wilda Sri Munawaroh Harahap","doi":"10.52121/ijessm.v4i2.355","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.355","url":null,"abstract":"The point of this inquire about is to decide the impact of intellectual capital and Islamic corporate governance on the execution of Islamic banks in Indonesia. This sharia keeping money company will be recorded on the Indonesian Stock Trade (IDX Syariah) in 2020-2022. The intellectual capital degree was supplanted by the Islamic Bank-Value added intellectual Coefficient (iB-VAIC) and Islamic corporate governance was supplanted by the administration proprietorship degree. This research is quantitative inquire about. The sample was decided employing a purposive sampling strategy, tests were taken from 14 sharia banks between 2020 - 2022, coming about in 42 observations. The data used is secondary data and the data analysis technique used is the multiple linear regression method. This method performs a arrangement of classic assumption tests to check the appropriateness of the information. The data processing used in this research uses multiple linear regression using SPSS version 23. The comes about of this research show that intellectual capital includes a negative and significant impact on the execution of Islamic banks, whereas Islamic governance encompasses a positive and significant influence. affected by the operational execution of sharia banking. Based on the comes about of the simultaneous  test (F test), it appears that all independent variables simultaneously or together influence the dependent variable.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"15 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141801097","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
Overview of Aggressiveness in Early Adolescents Who Play Online Games 玩网络游戏的青少年的攻击性概述
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-26 DOI: 10.52121/ijessm.v4i2.342
Naftalen Koanda, Puji Rahayu, Nurul Inayah Zainuddin
{"title":"Overview of Aggressiveness in Early Adolescents Who Play Online Games","authors":"Naftalen Koanda, Puji Rahayu, Nurul Inayah Zainuddin","doi":"10.52121/ijessm.v4i2.342","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.342","url":null,"abstract":"The purpose of this study is to present a clear picture of aggressiveness among early adolescent online gamers. The research method used is qualitative research with a descriptive approach. The data for this study came from interviews, observations, and literature review. The findings show that violent online games can increase aggression in early adolescents. Physical aggression, verbal aggression, and behavior that damages other people's property are examples of aggressive behavior.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"44 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141800155","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 E-Trust, Information Quality and User Interface Quality on E-Customer Loyalty Through E-Satisfaction as an Intervening Variable 以电子满意度为干预变量,分析电子信任、信息质量和用户界面质量对电子客户忠诚度的影响
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-26 DOI: 10.52121/ijessm.v4i2.350
Nyi Raden Sekar Kedaton, Andi Muhammad Sadat, Dewi Agustin Pratama Sari
{"title":"The Effect of E-Trust, Information Quality and User Interface Quality on E-Customer Loyalty Through E-Satisfaction as an Intervening Variable","authors":"Nyi Raden Sekar Kedaton, Andi Muhammad Sadat, Dewi Agustin Pratama Sari","doi":"10.52121/ijessm.v4i2.350","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.350","url":null,"abstract":"In this modern era, individuals or groups of people experience high dependence on technology and the digital world. The development of technology and the digital era has changed the way consumers fulfill their needs. Consumers now tend to switch to online purchases, which are considered more practical, fast and efficient than conventional purchases. This study was conducted to determine the effect of e-trust, information quality and user interface quality on e-customer loyalty through e-satisfaction as an intervening variable. The population in this study were Tokopedia users in Jabodetabek. The sample collection technique used was purposive sampling and the sample used was 229 people. The data analysis method used is path analysis with Structural Equation Modeling (SEM), which is then processed using AMOS. The results showed that e-trust has a positive and significant effect on e-satisfaction, information quality has a negative and significant effect on e-satisfaction, user interface quality has a positive and significant effect on e-satisfaction, e-trust has a positive and insignificant effect on customer loyalty, and the variables e-satisfaction, information quality and user interface quality each have a positive and significant effect on customer loyalty, while e-satisfaction is not able to mediate the influence between e-trust, information quality and user interface quality on customer loyalty.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"11 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141801121","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 the Influence of Leadership Style on Employee Work Discipline at the Medan Tourism Academy 棉兰旅游学院领导风格对员工工作纪律的影响分析
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-08 DOI: 10.52121/ijessm.v4i2.348
Arnedi Arnedi
{"title":"Analysis of the Influence of Leadership Style on Employee Work Discipline at the Medan Tourism Academy","authors":"Arnedi Arnedi","doi":"10.52121/ijessm.v4i2.348","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.348","url":null,"abstract":"Basically, a leader must have capabilities to influence his subordinates to follow him and to be in accordance with the vision of the organization that has been stated.  The implementation of good leadership styles may give positive contribution to the increase of employees’ work discipline.  The good or bad leadership styles of a leader would affect the good or bad work discipline of employees who work under him.  This study focuses on the problem of how leadership styles will affect work discipline of employees in Medan tourism academy.  The purposes of the study are : 1)  to determine and to analyse the impact of leadership styles on work discipline of employees in Medan tourism academy, 2)  to determine and to analyse dominant variables which affect work discipline of employees in Akademi Pariwisata Medan. The hypothesis of the study is leadership styles affect work discipline of employees in Akademi Pariwisata Medan.  There were 99 employees of Medan tourism academy considered as population.  Using the Slovin formula, 50 samples were taken which were based upon the proportion of unit strata.  The primary data were obtained through interviews and questionnaires, meanwhile the secondary data were obtained through the studies of documentation in the forms of official documents issued by Akademi Pariwisata Medan.  The method of data analysis was descriptive statistical analysis using multiple linear regression. The results of the study showed that simultaneously the leadership styles (authoritarian, participatory, delegative) affect work discipline of employees in Medan tourism academy.  The partial test showed that participatory style of leadership was significantly dominant influential on work discipline of employees in Medan tourism academy, followed by delegative style of leadership.  However, authoritarian style of leadership was not significantly influential on work discipline of employees, in accordance with test results of coefficient value t count < t table.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"12 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668310","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 Correlation Between Self-Efficacy and Family Support with Adversity Intelligence in Married Female Employees at the Medan Tourism Polytechnic 棉兰旅游职业技术学院已婚女员工的自我效能感和家庭支持与逆境智能之间的相关性
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-04 DOI: 10.52121/ijessm.v4i2.343
Selly Ariestina, Sjahril Effendy, H. Hasanuddin
{"title":"The Correlation Between Self-Efficacy and Family Support with Adversity Intelligence in Married Female Employees at the Medan Tourism Polytechnic","authors":"Selly Ariestina, Sjahril Effendy, H. Hasanuddin","doi":"10.52121/ijessm.v4i2.343","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.343","url":null,"abstract":"This study aims to determine The Correlation between Self Efficacy and Family Support with Kecerdasan Adversitas for Married Female Employees of the Medan Tourism Polytechnic. The hypothesis proposed is there is a correlation between Self Efficacy and Family Support with Kecerdasan Adversitas for Married Female Employees of the Medan Tourism Polytechnic. The sample in this study amounted 43 respondents. The sampling technique using total sampling. The data collection method is a Likert scale of self efficacy, family support, and Kecerdasan Adversitas. Data analysis uses multiple linear regression analysis models. The results of this study are: 1. There is a positive and significant correlation between self efficacy and  Kecerdasan Adversitas. This is indicated by the correlation coefficient (Rx1-Y) = 0.740 with p = 0.000 <0.05. Based on the results of this study, the first proposed hypothesis was declared accepted. 2. There is a positive and significant correlation between family support with Kecerdasan Adversitas. This is indicated by the correlation coefficient (Rx2-Y) = 0.668 with p = 0.000 <0.05. Based on the results of this study, the second proposed hypothesis was declared accepted 3. There is a positive and significant correlation between self efficacy and family support with Kecerdasan Adversitas. This is indicated by the correlation coefficient (Rx1.x2-Y) = 0.759 with p = 0.000 <0.05. Based on the results of this study, the third proposed hypothesis was declared accepted. It is known that the subjects of this study, Married Female Employees of the Medan Tourism Polytechnic have high self efficacy, high family support and high Kecerdasan Adversitas.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":" 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677834","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
Efforts to Overcome Obstacles to Bailout Funds for KGPN Cooperative Customers in Medan Tembung District 为棉兰登榜县 KGPN 合作社客户克服救助资金障碍所做的努力
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-07-02 DOI: 10.52121/ijessm.v4i2.340
Ripho Delzy Perkasa, Nugraha Pratama Ramadhan, Ahmad Zaki
{"title":"Efforts to Overcome Obstacles to Bailout Funds for KGPN Cooperative Customers in Medan Tembung District","authors":"Ripho Delzy Perkasa, Nugraha Pratama Ramadhan, Ahmad Zaki","doi":"10.52121/ijessm.v4i2.340","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.340","url":null,"abstract":"This research aims to determine the factors that cause problematic credit at the KGPN Cooperative, Medan Tembung District. This research uses qualitative research with interview observation and documentation methods. The problems in this research are: 1. What causes Bad Credit in Cooperatives? 2. What are the Efforts to Pay Off Loans for Cooperative Members Who Bail Out Customers of the Medan Tembung District KGPN Cooperative? The effort to resolve the loan bailout from cooperative members which was bailed out by KGPN Cooperative customers in Medan Tembung District is to carry out good communication with customers. If you don't get results, you will contact someone close to the customer. Cooperatives are the implementation of chapter 33 of the Constitution as regulated in Law Number 25 of 1992 concerning Cooperatives. Cooperatives in Indonesia have a big influence on the survival of local residents. Moreover, in cooperatives there are several cooperative members and non-cooperative members who are not punctual in returning their debts at the predetermined time. Bad credit in savings and loan cooperatives has become a matter of great concern for the health of the cooperative itself. Bad debts in cooperatives are increasing over time and are difficult to collect. Gutter funds are widely used in the current transaction process. Such as implementing the pay late concept which uses bailout funds first. So that the main payment is made in accordance with the terms and policies of both parties. In other cases, bailout funds can be applied to various transaction areas, not only buying and selling transactions.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"44 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141687518","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
Implementation of the SIAP Desa Application To Improve Public Services In Pao-Pao Village, Tanete Rilau District, Barru Regency 亚太统计所 Desa 应用项目在巴鲁省 Tanete Rilau 县 Pao-Pao 村的实施情况:改善公共服务
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-06-11 DOI: 10.52121/ijessm.v4i2.304
Nurlia Nurlia, Samsibar Samsibar
{"title":"Implementation of the SIAP Desa Application To Improve Public Services In Pao-Pao Village, Tanete Rilau District, Barru Regency","authors":"Nurlia Nurlia, Samsibar Samsibar","doi":"10.52121/ijessm.v4i2.304","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.304","url":null,"abstract":"This research aims to determine: Implementation of public services based on the Village SIAP application in Pao-Pao Village, Tanete Rilau District, Barru Regency. And to find out the supporting factors in implementing public services based on the Village SIAP application in Pao-Pao Village, Tanete Rilau District, Barru Regency. The method used in this research is qualitative, data collection techniques consist of participant observation, in-depth interviews and documentation studies. The results of this research show that the ease of use of the Village SIAP application in Pao-Pao Village can reduce manual service procedures that can take hours to just a few minutes. The supporting factors in implementing public services based on the Village SIAP application are training in application operation, community participation, government support, the existence of computer equipment and a WiFi network at the village office.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":"17 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141357316","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
Organizational Communication Effectiveness in Islamic Educational Institutions 伊斯兰教育机构的组织沟通效率
International Journal Of Education, Social Studies, And Management (IJESSM) Pub Date : 2024-06-07 DOI: 10.52121/ijessm.v4i2.292
Muhammad Fuad Zaini Siregar
{"title":"Organizational Communication Effectiveness in Islamic Educational Institutions","authors":"Muhammad Fuad Zaini Siregar","doi":"10.52121/ijessm.v4i2.292","DOIUrl":"https://doi.org/10.52121/ijessm.v4i2.292","url":null,"abstract":"The importance of communication within organizations is expected to contribute to creating a conducive environment. This study is a literature review analyzing theories and studies from academic works such as books, journals, and proceedings. The research findings indicate that effective communication in educational institutions needs to take steps such as: 1) transparency, 2) communication media, and 3) communication skills. The basic principles of effective communication include openness, consistency, etiquette, contextual appropriateness, and empowerment, while some inhibiting factors include information filtering, selective perception, emotions, and language differences. The implication of the article is the necessity for active efforts in creating an environment that supports effective communication in educational institutions.","PeriodicalId":347918,"journal":{"name":"International Journal Of Education, Social Studies, And Management (IJESSM)","volume":" 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141372383","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
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