Portal Jurnal (Institut Pesantren KH Abdul Chalim Mojokerto)
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Determinants of Firm Value: Empirical Evidence from Companies with the Largest Market Capitalization
Full text linkThis study aims to examine the effect of profitability, company growth, capital structure, and activity ratios, particularly total asset turnover (TATO), on company value in companies listed on the Indonesia Stock Exchange with the largest market capitalization. Secondary data were obtained from the companies' annual financial reports and analyzed using multiple linear regression. The results of the study indicate that the profitability variable has a positive and significant effect on firm value, while firm growth, total asset turnover, and capital structure do not affect firm value. Additionally, capital structure acts as a moderating variable that influences the relationship between profitability, firm growth, and total asset turnover on firm value
The Influence of Organizational Culture on Financial Reporting Quality: The Mediating Role of Innovation, Risk Management Implementation, and Sustainability Reporting in Sharia Rural Bank
Full text linkThis study aims to analyze the influence of organizational culture on the quality of financial reporting in Sharia Rural Bank (BPRS) in Indonesia, by examining the mediating roles of risk management implementation, innovation, and sustainability reporting. The primary issue addressed in this research is the high closure rate of BPRS, which is largely attributed to the lack of integrity and transparency in financial reporting. A quantitative research approach was employed, utilizing purposive sampling techniques to collect data from 129 respondents, including directors, managers, and division heads across various BPRS institutions. Data were gathered through an online questionnaire and analyzed using the SmartPLS software. The findings reveal that organizational culture has a significant positive effect on risk management effectiveness, innovation, and sustainability reporting, all of which subsequently contribute to enhancing financial reporting quality. Moreover, the mediating variables are proven to strengthen the relationship between organizational culture and financial reporting quality. Based on these findings, it is recommended that BPRS institutions foster a corporate culture that promotes innovation, effective risk management, and sustainability in order to ensure reliable and Sharia-compliant financial reporting. Future research is encouraged to explore additional influencing factors, such as corporate governance and information technology, within the context of Islamic banking
An Analysis of the Regional Government Information System for Cash Management at the West Java Provincial Library and Archives Office
Full text linkThe advancement of digital technology has significantly influenced the modernization of public sector financial systems, particularly in regional financial governance. In Indonesia, the Regional Government Information System (SIPD) was introduced to meet the demand for integrated, transparent, and accountable financial management. This study aims to analyze the implementation of SIPD in the cash management process at the West Java Provincial Library and Archives Service. Specifically, it investigates the application of SIPD, identifies operational challenges, and evaluates its effectiveness in supporting financial governance. A qualitative descriptive method was employed, utilizing in depth interviews, direct observations, and document analysis. The findings indicate that although SIPD has been implemented in accordance with applicable regulations, several challenges persist, such as unstable internet connectivity, inadequate user training, and limitations in system features. These limitations include the absence of data correction tools and the lack of tax integration. Such constraints reduce the system’s effectiveness and result in continued reliance on manual processes. This study emphasizes the importance of enhancing technical infrastructure and improving user competence as strategic steps to optimize the role of SIPD in strengthening regional financial performance and ensuring the quality of public financial management
Implementation of Immersive Customer Experience Strategy by Customer Care XYZ to Improve Consumer Satisfaction and Loyalty
Full text linkThis study aims to examine the implementation of the Immersive Customer Experience (ICE) strategy by Customer Care XYZ at XYZ in enhancing customer satisfaction and loyalty. The ICE strategy combines physical and digital experiences in a personalized manner to create emotional connections between customers and the brand. This research employs a qualitative approach using a case study method. Data were collected through field observations, in-depth interviews with three key informants, and documentation. The findings reveal that it has implemented various programs such as Mudik Bersama, Posko Mudik, the MX application, after-sales services, and birthday greetings, which reflect the ICE strategy, although not explicitly labeled as such. These programs have proven effective in creating positive and immersive customer experiences, thereby improving customer satisfaction and loyalty toward XYZ. This study also offers recommendations for optimizing experience-based marketing strategies to strengthen long-term customer relationships
The Effect of ESG on Capital Structure and Liquidity with Company Size as a Moderating Variable in Energy Companies in Indonesia from 2021 to 2024
Full text linkThe implementation of Environmental, Social, and Governance (ESG) is increasingly becoming a critical concern for energy companies in Indonesia due to demands for sustainability and social legitimacy from various stakeholders. ESG implementation is expected to impact a company's capital structure and liquidity, given the need for external funding to support costly sustainability programs. Furthermore, company size has the potential to moderate the relationship between ESG and capital structure and liquidity, as large companies have higher funding capacity and public exposure than smaller companies. This study employed quantitative methods with secondary data in the form of annual reports of energy companies downloaded from the official website of the Indonesia Stock Exchange. Based on established criteria, 18 energy companies were selected as research samples. The collected data were then analyzed using the classical assumption test, Moderated Regression Analysis (MRA), coefficient of determination (R²), simultaneous significance test (F test), and partial significance test (t test) to determine the influence of independent, moderating, and dependent variables. The results showed that ESG has a positive effect on DER and cash ratio, where its implementation encourages companies to utilize external debt for sustainability activities while strengthening social legitimacy and creditor trust. Firm size has been shown to moderate this relationship, as larger firms have greater funding capacity and exposure, enabling them to manage leverage and liquidity more optimally. This finding is consistent with agency, stakeholder, and legitimacy theories, which emphasize the importance of transparency, accountability, and stakeholder relationships in supporting a company's financial performance
Reconstruction of Student’s Arabic Language Proficiency through the International Student Exchange Program at Universiti Zainal Abidin Malaysia
Full text linkPurpose - This study aims to discuss the reconstruction of student’s Arabic language proficiency through the International Student Exchange program at Universiti Sultan Zainal Abidin (UNISZA), Malaysia, using Albert Bandura's social learning theory approach. This program allows students to learn directly in a supportive Arabic-speaking environment.
Design/methodology/approach - With qualitative research and a phenomenological approach, the data was organized to describe the development of Arabic language proficiency in student experience through observation of the class program and social interactions, in-depth interviews, and documenting activities. The data was analyzed using the Interpretative Phenomenological Analysis and validated through data source, theory, and method triangulation.
Findings/results – The research findings indicate that the International Student Exchange program at Universiti Sultan Zainal Abidin (UNISZA) Malaysia is an effective means of enhancing student’s Arabic language skills through the creation of a (bi’ah lughawiyah) or Arabic language environment that allows students to observe, understand, and practice Arabic directly. This process unfolds through stages of attention, retention, reproduction, and motivation, supported by the presence of native speakers as factual learning models.
Originality/value - This study links Bandura’s social learning theory with student’s practical experiences in the student exchange program at Universiti Sultan Zainal Abidin (UNISZA), which has yet to be extensively discussed in previous literature.
Paper type – Research pape
Analysis of Social Media Marketing Activities in the Influence of the Level of Consumer Trust in MSME Enterprises in Surakarta (Case Study on Vendorpanggung.id)
No full textThis research aims to identify social media activities carried out to increase trust and gain consumer potential. Analyze the impact of social media activities on potential consumers' trust in MSME businesses and investigate the right social media approach model to gain the trust of potential consumers. The research method used is a qualitative method. The data source in this research comes from primary data. The primary data used in this research is the result of participatory observation carried out when visiting the Vendorpanggung.id office. Data collection methods use interview and observation techniques. Data Analysis Methods include transcribing all interviews and observation notes. Presentation of data in narrative form supported by direct quotations from interviews and observations. The results of this research show that the right approach in managing social media plays a very important role in building consumer trust in prospective MSME businesses. One of the key strategies found is presenting quality content. Compelling visual content, accompanied by a narrative that connects customers to the brand, can increase appeal and create trust. This shows that the display and representation of information has a significant impact on consumer perceptions
The Effect of Attractiveness, Accessibility, and Halal Attributes on Return Interest in Religious Tourism at the 99 Dome Mosque in Makassar with Visitor Satisfaction as an Intervening Variable
No full textThis study aims to analyze the influence of attractiveness, accessibility, and halal attributes on satisfaction and revisit intention at the 99 Kubah Mosque in Makassar, using the Theory of Marketing Management (TMM), Tourism Marketing Theory, and Halal Tourism Marketing Theory approaches. The results showed that attractiveness (path coefficient 0.201, p-value 0.009) and accessibility (path coefficient 0.222, p-value 0.008) have a significant influence on visitor satisfaction. Halal attributes have a stronger influence on satisfaction (path coefficient 0.351, p-value 0.000). However, accessibility and halal attributes do not have a significant effect on revisit intention. Satisfaction is proven to strengthen the influence of attractiveness on revisit intention (path coefficient 0.722, p-value 0.000). This study confirms that satisfaction is the most dominant factor in encouraging revisit intention, while attractiveness and halal attributes play an important role in increasing visitor satisfaction. Therefore, managing attractions and fulfilling halal attributes is very important in enhancing the visitor experience, which ultimately influences the intention to return
The Role of Capital Structure as a Mediator of Profitability, Company Size, and Business Risk on Company Value (Study on Exporters Listed on the Indonesia Stock Exchange 2019-2023)
Full text linkCapital structure is an important part of a firm's financial structure as a signal to the market about the firm's management and financial prospects. The optimal capital structure decision can increase the value of the company by increasing investors' perception of the company's stability and growth. This study aims to determine the role of capital structure on profitability, company size, business risk on firm value with capital structure as an intervening variable in companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach and secondary data in the form of financial reports or summaries of annual reports from Exporter companies listed on the IDX in the 2019-2023 time span. The population that is the focus of this research is exporter companies listed on the IDX, with a total of 50 companies with a purposive sampling method, Data analysis was carried out using SEM-PLS version 3.2.9. The research results in this study are Profitability has a positive and significant effect on firm value. company size has a negative and significant effect on firm value. business risk has a positive and insignificant effect on firm value. profitability has a positive and significant effect on firm value. company size has a negative and significant effect on firm value. business risk has a positive and insignificant effect on firm value. capital structure has a negative and significant effect on firm value. Profitability has a negative and significant effect on capital structure. firm size has a positive and insignificant effect on capital structure. business risk has a positive and insignificant effect on capital structure
The Effect of Halal Label, Brand Image, and Product Quality on the Purchase Decision of Wardah Exclusive Matte Lip Cream Products in Sidoarjo
Full text linkTechnology, globalization, and social media have changed modern lifestyles, including the need for body care which is now important, especially for women who prioritize a beautiful and confident appearance. This has driven an increase in demand for cosmetics, especially matte lip cream which is popular because of its soft texture and long-lasting. Realizing this trend, Wardah presents an Exclusive Matte Lip Cream with competitive advantages. Sidoarjo, with a Muslim majority and high interest in cosmetics, is an ideal location to study the influence of Halal Label, Brand Image, and Product Quality on Purchasing Decisions. This study aims to determine the influence of the halal label, brand image, and product quality on purchasing decisions for Wardah Exclusive Matte Lip Cream products in Sidoarjo. This type of research is quantitative. Sampling using the purposive sampling method, and the number of samples used was 100 respondents the method used to analyze was the Structural Equation Model (SEM) with the Smart-PLS version 3.0 tool. The tests used were the outer model test, the inner model test, and the hypothesis test. It can be concluded that the halal label (X1), brand image (X2), and product quality (X3) on purchasing decisions (Y) partially have a positive and significant influence