Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Gender differences in the effects of self-congruity on tourist happiness and revisit intentions in ecotourism areas
The research investigated the relationship between self-congruity, perceived happiness, and the intention to revisit an ecotourism destination, mainly focusing on Generation Z in Jakarta. A total of 246 participants were analyzed using multi-group structural equation modeling (SEM). The findings revealed a strong positive correlation between self-congruity and happiness and between self-congruity and the intention to revisit. Additionally, happiness was found to influence the intention to revisit positively. The study also examined how gender differences affect the relationships among self-congruity, happiness, and the intention to revisit. This research provides insights into the connections between self-congruity, happiness, and the desire to return to ecotourism sites, especially among Gen Z travelers. Furthermore, exploring gender differences enhances our understanding of the factors that shape travel behavior and intentions in the context of ecotourism
Edukasi Anatomi Tubuh untuk Anak Usia Dini di Desa Mancasan
The introduction to human anatomy program for early childhood held in Mancasan Village on Thursday, October 31, 2024, was a collaboration between the Physiotherapy and Early Childhood Education (PAUD) programs of Universitas Muhammadiyah Surakarta. This program aimed to enhance the understanding of 20 children about human anatomy in an interactive and enjoyable way, while also empowering 5 PAUD teachers to implement creative teaching methods. Utilizing the educational application Jelajah Tulang, the activities included play-based learning methods, visual games, interactive songs, and sensory activities. Evaluation results indicated that the program successfully increased children’s enthusiasm and understanding of anatomy, while providing valuable training for PAUD teachers. However, challenges such as limited access to technology and program duration remain obstacles to the sustainability of the initiative
Starstruck Bonds: Unveiling Celebrity Endorsement's Spell on Brand Love, with Friendship's Embrace as the Magic Touch
This study aims to explore the influence of celebrity credibility in the context of celebrity endorsement on the formation of brand love and the role of friendship in moderating this relationship. Quantitative research methods were used, involving online surveys and structured interviews with consumers who have experience with brands that involve celebrity endorsements. Purposive sampling with a final 95 respondents participating in this research. PROCESS V3.5 for SPSS was chosen to analyze and test the hypothesis. The results of the analysis show that celebrity credibility has a significant influence on increasing brand love, and social influence plays an important role in strengthening the relationship between celebrity credibility and brand love. The practical implications of this study are the importance of selecting credible celebrities and using social interactions in marketing strategies to strengthen consumers' emotional ties to brands
Pemanfaatan sistem informasi e-commerce dalam pemasaran hasil pertanian di Desa Bukit berbasis web
This study examines the application of a web-based e-commerce information system for marketing agricultural products. It assesses farmers' satisfaction with this system. A quantitative descriptive method was employed, with data collected through interviews, questionnaires, documentation, and source triangulation. Data analysis utilized the RACE framework and consumer satisfaction theory to assess system effectiveness and user perceptions. The findings indicate that the e-commerce system has successfully expanded market reach, improved transaction efficiency, and enhanced farmer engagement in digital marketing channels. Farmers reported positive experiences using the platform, highlighting its accessibility, adequate information flow, and improved marketing outcomes. The study's implications suggest that digitizing agricultural marketing through e-commerce information systems can enhance distribution efficiency, improve the welfare of farmers in rural areas, and support a transition toward a more modern and sustainable marketing system
A bibliometric approach to digital innovation in Islamic philanthropy, 2014–2024
This study aims to analyze research trends related to digital innovation in Islamic philanthropy using a bibliometric approach. By utilizing data from Scopus, the study identifies trends in publications and contributions from researchers, institutions, countries, and key journals within this topic. The analysis used the Biblioshiny application from the Bibliometrix R package, facilitating effective data visualization. The findings indicate that adopting digital technologies, such as blockchain, crowdfunding, and fintech, has significantly expanded the scope of Islamic philanthropy. Indonesia and Malaysia dominate research in this field, with notable contributions from institutions and authors. Keywords such as zakat, waqf, and trust have emerged as central themes. The study identifies thematic clusters, including foundational themes like waqf and zakat, and emerging themes like shariah compliance, to provide a comprehensive understanding of the field.
Public interest statements
This study highlights how countries like Indonesia and Malaysia have emerged as leaders in researching and implementing digital innovations in Islamic philanthropy, focusing on key themes such as trust, zakat, and waqf. Furthermore, the study identifies significant trends and emerging areas, such as Sharia compliance, providing strategic insights into the potential development of digital aspects in Islamic philanthropy studies
Pelatihan Rukti Jenazah sebagai Strategi untuk Meningkatkan Kepedulian Sosial di Lingkungan Perkotaan
The social phenomenon of urban communities that are prone to individualism influences low social awareness. Rukti Jenazah as an activity that captures the manifestation of social and cultural values in society is starting to be rarely found in urban communities. Generally, they rely on third party services for corpse care rather than doing it collectively. This shows that community activities that require a sense of social awareness face real challenges in an era where human relationships are starting to grow distant. This certainly needs to be a concern for all parties. By involving 26 members of the organization as participants, the activity was carried out in three stages, namely input session, discussions, and direct practice with media that had been prepared by the community service team. The series of activities went smoothly and proved successful in increasing participants' understanding of the attitude of social awareness and how it is manifested through this activity. This was shown through the average post-test score (49.69) which was higher than the average pre-test score (44.31). The average understanding of participants increased by 5.38 points. This is the basis for Branch Manager of Muhammadiyah Notoyudan to develop and expand the Rukti Jenazah training program as a sustainable strategy in increasing social awareness and solidarity between residents, as well as a model that can be applied in other areas with similar problems
The effect of accounting conservatism on the cost of equity with information asymmetry as an intervening variable and corporate governance as a moderator
This study aims to examine the relationship between accounting conservatism and the cost of equity, both directly and indirectly, and to test the role of information asymmetry as an intervening variable with corporate governance as a moderating variable. The research employs a quantitative method. The sampling technique was determined using purposive sampling. The data type used is secondary data obtained from companies in the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange during the 2016-2017 period. The total sample consists of 72 companies. The difference between this study and previous ones lies in analyzing whether the direct or indirect relationship between accounting conservatism and the cost of equity has a more significant effect. Additionally, this study incorporates corporate governance as a moderating variable. The results indicate that accounting conservatism's direct influence on the cost of equity is greater than the indirect effect mediated by information asymmetry. Thus, accounting conservatism has a more significant direct impact on the equity price. Meanwhile, corporate governance is proven to moderate the relationship between accounting conservatism and information asymmetry, and the relationship is significantly positive.
Public interest statementsThis research benefits the general public by providing practical insights on how accounting conservatism and good corporate governance can improve the transparency of financial information. It helps stakeholders, especially investors, make smarter investment decisions by minimizing the risk of asymmetric information
Pengaruh rotasi audit, komite audit, audit tenure terhadap kualitas audit pada perusahaan sektor basic materials
Purpose: The purpose of this research is to examine the influence of audit rotation, audit committee, and audit tenure on audit quality in companies within the Basic Materials sector listed on the Indonesia Stock Exchange during the period 2020-2022.
Methods: This study uses a quantitative approach, employing the Statistical Program for Social Science (SPSS) software version 25. Secondary data is collected from the financial reports and audit reports of the selected companies. The sample consists of 58 companies, totaling 174 observations.
Findings: The results indicate that audit rotation does not have a significant effect on audit quality. Conversely, the audit committee and audit tenure both have a significant influence on the quality of audits conducted by these companies.
Practical Implications: The findings suggest that companies should focus on strengthening their audit committees and carefully managing audit tenure to improve audit quality. Regulators and policymakers might consider emphasizing the role of audit committees and monitoring audit tenure durations to enhance financial reporting reliability
Edukasi Kesehatan dengan Poster untuk Kesiapan Menarche dan Pubertas di SDN 02 Labuhan Sumbawa
Adolescence is a critical phase in life, marked by the transition from childhood to adulthood, known as puberty. One of the physiological changes experienced by adolescent girls is Menarche or the first menstruation. Lack of understanding about Menarche can cause anxiety and negative reactions, both psychologically and physically. Health education is essential to equip young girls with the necessary knowledge to face these changes. This community service activity was conducted on January 8, 2025, at SDN 02 Labuhan Sumbawa, aiming to enhance the readiness of 5th and 6th-grade female students in facing Menarche and puberty. The method used was counseling through posters and interactive discussions. Posters were chosen as an educational medium due to their visual nature, making the information more accessible and understandable for children. The results of this activity showed an increase in students' understanding of Menarche and puberty, reducing excessive anxiety among them. Education using posters proved effective in delivering health information and helping young girls prepare for bodily changes with a more positive attitude
Model efektifitas keuangan dana darurat dalam mendorong pemulihan ekonomi warga desa Ciherang pasca bencana alam gempa Cianjur
This research examines the management of emergency funds in post-earthquake recovery in Ciherang Village, Cianjur, focusing on challenges in fund distribution. Key issues include bureaucratic delays, poor inter-agency coordination, and inadequate fund allocation compared to actual needs. Administrative hurdles, such as lost documents and lengthy verification, cause significant delays in disbursement. Allocated funds often fail to cover the full extent of damage, forcing residents to seek additional resources for repairs or livelihood restoration. Poor coordination between agencies and unclear bureaucratic processes exacerbate inefficiencies and frustration among affected populations. Many struggle to navigate a system lacking transparency, further hindering recovery efforts. The study highlights the need for reforms to simplify procedures, improve coordination, and align fund allocation with real needs. Such improvements are essential to accelerate recovery and effectively support disaster-affected communities, ensuring timely assistance and reducing financial strain on survivors.
Public interest statements
The study focuses on the importance of emergency fund management in post-disaster recovery. It identifies challenges related to fund allocation and bureaucratic delays and advocates for streamlined processes to provide timely assistance to affected communities. Improved coordination and efficient use of emergency funds can reduce recovery time and financial strain for disaster victims, leading to faster restoration of livelihoods and infrastructure