E-Journal UMSIDA (Universitas Muhammadiyah Sidoarjo)
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Determinants of Earnings Management in IDX Property and Real Estate Sector: Faktor-Faktor Penentu Manajemen Laba di Sektor Properti dan Real Estate BEI
Get PDFGeneral Background: Earnings management remains a critical concern in financial reporting, especially in sectors with high capital intensity like property and real estate. Specific Background: In Indonesia, such practices are increasingly scrutinized due to inconsistent findings regarding the roles of tax planning, deferred tax burden, leverage, firm size, and institutional ownership. Knowledge Gap: Few studies explore the moderating effect of profitability on these variables in earnings management, particularly in the post-pandemic period. Aims: This study investigates the influence of tax planning, deferred tax burden, firm size, leverage, and institutional ownership on earnings management, with profitability as a moderating variable, using 549 firm-year observations from 183 IDX-listed companies (2020–2023). Results: Results show leverage and deferred tax burden significantly affect earnings management. Profitability moderates the effects of deferred tax burden, leverage, and institutional ownership, while it has no moderating effect on tax planning or firm size. Novelty: This study provides new insights into the contingent role of profitability in shaping earnings management behaviors in emerging markets. Implications: The findings contribute to refining financial governance strategies, guiding investor risk assessments, and informing regulators on industry-specific supervisory frameworks that enhance financial reporting transparency.Highlight :
Profitability as Moderator – Profitability affects the strength of the relationship between key financial factors and earnings management.
Sector Focused – The study targets property and real estate companies listed on the Indonesian Stock Exchange.
Tax and Leverage Role – Tax planning and leverage significantly influence earnings management practices.
Keywords : Earnings Management, Profitability, Moderating Variable, Property and Real Estate, Indonesian Stock Exchange
 
Perceptions and Financial Literacy Drive Student Saving Decisions in Islamic Banking
No full textGeneral Background: The rapid expansion of Islamic financial institutions necessitates deeper understanding of how youth perceive and engage with them. Specific Background: High school students, as future economic agents, form an important demographic whose saving behavior can reflect the success of Islamic banking outreach. Knowledge Gap: Despite growing access to Islamic banking, limited studies address the combined influence of perception and financial literacy on students' saving decisions. Aims: This study aims to analyze how perceptions of Islamic banking and financial literacy affect saving decisions among students of Jabal Noor IT High School in relation to Bank Syariah Indonesia (BSI). Results: Using a quantitative method and survey data from 79 students, regression analysis revealed that both perception of Islamic banking (t=4.621) and financial literacy (t=7.530) have a positive and statistically significant effect (p=0.000) on students’ saving decisions. Novelty: The study uniquely focuses on the dual impact of cognitive and attitudinal variables in a high school Islamic context, offering early insights into youth engagement with Sharia-compliant finance. Implications: Findings highlight the importance of fostering positive perceptions and improving financial literacy to enhance saving behavior among young consumers in Islamic banking environments.
Highlights:
Highlights the significant role of Islamic banking perception in influencing youth saving behavior.
Emphasizes financial literacy as a key driver of informed financial decisions.
Provides early insights into student engagement with Sharia-compliant banking.
Keywords: Islamic Banking, Financial Literacy, Saving Decisions, Student Perceptions, Bank Syariah Indonesi
Keratinization and Muscular Variation in the Abdominal Esophagus of Rabbit and Guinea Pig
No full textBackground: The esophagus exhibits species-specific structural adaptations related to diet and function, particularly in its abdominal segment. Method: Samples from adult rabbit and guinea pig esophagi were processed using routine histological techniques and stained with hematoxylin and eosin. Measurements of epithelial height and muscularis thickness were statistically analyzed (P ≤ 0.05). Results: Significant histomorphometric differences were observed between the two species in epithelial and muscular thickness, with the exception of the submucosal layer. Aims: To compare the histological architecture of the abdominal esophagus in adult rabbits and guinea pigs, focusing on epithelial keratinization and muscular organization. Findings: Both species showed keratinized stratified squamous epithelium, but the degree of keratinization and muscle layer arrangement varied. The rabbit showed partial keratinization and a thicker muscularis externa, while the guinea pig had full keratinization and complex muscular layering. Novelty: This study provides the first direct comparative analysis of the abdominal esophageal segment between these two rodent species, highlighting structural distinctions potentially linked to dietary habits. Impact: The findings offer valuable insights for veterinary anatomy, comparative histology, and may inform experimental models involving the gastrointestinal tract in small mammals.
Highlights:
Species Comparison: Highlights structural differences in the esophagus between rabbits and guinea pigs.
Keratinization Pattern: Shows variation in epithelial keratinization linked to species-specific function.
Veterinary Insight: Provides data useful for experimental and anatomical studies in small mammals.
Keywords: Esophagus, Rabbit , Histology, Histochemical
Religious Moderation as a Strategy for Student Competence Formation in Multicultural Schools: Moderasi Beragama sebagai Strategi Pembentukan Kompetensi Siswa di Sekolah Multikultural
No full textGeneral background: In a multicultural society like Indonesia, education plays a pivotal role in fostering tolerance and preventing radicalism. Specific background: SMA Negeri 1 Sidikalang, with its diverse religious and cultural composition, serves as a strategic setting to implement religious moderation in education. Knowledge gap: However, studies on how religious moderation is operationalized in rural multicultural public schools remain limited. Aims: This study aims to examine how values of religious moderation are integrated into Islamic and Christian Religious Education to shape students’ competencies holistically. Results: Using a qualitative-descriptive approach, findings show that moderation is embedded through curriculum design, teacher role modeling, inclusive extracurricular activities, and community collaboration, resulting in students’ enhanced empathy, tolerance, and respect for diversity. Novelty: This study uniquely maps the enabling and inhibiting factors of religious moderation in a rural public high school, revealing its positive influence across spiritual, social, and academic domains. Implications: The research underscores the importance of institutional support, experiential learning, and interfaith dialogue in building inclusive educational environments aligned with the values of Pancasila and the Merdeka Curriculum.Highlight :
Religious moderation is integrated into teaching through contextual and dialogic learning.
Teachers serve as role models, promoting tolerance and empathy across religious lines.
School activities and institutional policies support inclusive values and multicultural harmony.
Keywords : Religious Moderation, Religious Education, Tolerance, Contextual Learning, Student Competence
 
Controlling Raw Material Inventory for Methanol Production Using the Silver Meal Method: Pengendalian Persediaan Bahan Baku Penunjang Methanol Menggunakan Metode Silver Meal
No full textGeneral background: Effective inventory control is essential for manufacturing firms to ensure operational continuity and cost efficiency. Specific background: Methanol production facilities often experience persistent overstock of supporting chemicals such as Caustic Soda Flake (NaOH) and Sulphuric Acid (H₂SO₄), resulting in increased storage costs and heightened safety risks. Knowledge gap: Prior studies predominantly apply the Silver Meal heuristic to primary raw materials, with limited evidence of its effectiveness for fluctuating supporting materials in high-risk chemical industries. Aims: This study aims to optimize supporting-material inventory using the Silver Meal method to reduce total inventory costs and improve ordering policies. Results: The method produced lower total costs—Rp 4.144.915.411 for Caustic Soda and Rp 1.096.242.822 for Sulphuric Acid—representing reductions of 4.6% and 8.5% compared to the existing approach commonly used in industry. Novelty: The study introduces the application of a heuristic lot-sizing method to hazardous supporting materials using actual operational data, demonstrating its feasibility in chemically sensitive environments. Implications: Findings provide a practical decision-support model for companies to minimize overstock, enhance operational efficiency, and mitigate safety hazards associated with chemical accumulation.
Highlights:
Highlights the efficiency of the Silver Meal method in reducing total inventory costs.
Addresses overstock issues of hazardous supporting materials in methanol production.
Provides a practical model for safer and more economical inventory management.
Keywords: Inventory Control, Silver Meal, Methanol Production, Supporting Materials, Cost Optimizatio
Hybrid Contract Implementation in Multi Payment Product Services: Implementasi Kontrak Hibrida dalam Layanan Produk Multi Pembayaran
No full textGeneral Background: The increasing complexity of financial needs has driven the demand for Sharia-compliant services that balance efficiency with ethical principles. Specific Background: Pegadaian Syariah has adopted hybrid contracts in its Multi Payment Online (MPO) product to meet these demands. Knowledge Gap: While hybrid contracts are increasingly used, limited research explores their local implementation in non-bank Islamic financial institutions, particularly Pegadaian Syariah. Aims: This study aims to evaluate the effectiveness of hybrid contract implementation in the MPO product at Pegadaian Syariah A.R. Hakim Medan, identify operational challenges, and assess the influence of public understanding, outreach, and technology. Results: The findings confirm that the contracts adhere to MUI fatwas and Sharia principles under DPS supervision, but challenges include network issues and fluctuating provider margins. Novelty: This research offers an applied perspective on hybrid contract structuring in a localized context, combining multiple contract types (wakalah, ijarah, qardh) for service integration. Implications: The study suggests that enhanced digital infrastructure, public education, and proactive contract renegotiation are crucial for optimizing service delivery, offering valuable insights for scaling hybrid-based financial products in other Islamic finance settings.Highlight :
The main focus of the research is the application of hybrid contracts in MPO products at Pegadaian Syariah Branch A.R. Hakim Medan.
The main challenges include network disruptions and changes in service margins that require renegotiation of the contract.
The role of technology and digital socialization proved important in service effectiveness and public understanding.
Keywords : Hybrid Contract, Multi Payment, Analysis, Pegadaian Syariah, Digital Transactio
Pricing Strategies for Offline and Online Consumers in Modern Business
Get PDFGeneral Background: The rapid expansion of digital platforms has reshaped consumer behavior and pricing strategies, creating distinct dynamics between online and offline markets. Specific Background: While e-commerce fosters impulsive and socially driven purchases influenced by dynamic and value-based pricing, offline markets remain tied to stable pricing and tangible shopping experiences. Knowledge Gap: Existing studies often analyze pricing strategies in isolation, lacking a comprehensive synthesis that bridges offline and online contexts within the modern omnichannel landscape. Aims: This study employs a Systematic Literature Review (SLR) of research published between 2021–2025 to identify effective pricing approaches for both consumer segments. Results: The review of 20 peer-reviewed articles highlights that dynamic pricing, value-based pricing, and Pay-What-You-Want (PWYW) are central strategies, with effectiveness moderated by consumer psychology, product attributes, and channel structures. Online consumers respond strongly to personalized, transparent, and flexible pricing, while offline consumers prioritize experiential value and price stability. Novelty: The study integrates theoretical and empirical insights into a unified framework that reveals the critical role of psychological factors, ethics, and digital transformation in shaping pricing effectiveness. Implications: Findings underscore the importance for businesses to design adaptive, technology-driven pricing strategies that harmonize offline and online channels while sustaining consumer trust and long-term competitiveness.
Highlights:
Online consumers are strongly influenced by dynamic pricing, social commerce, and impulsive buying
Offline consumers rely on stable pricing and hands-on product experiences
Omnichannel strategies demand price consistency across digital and physical channels
Keywords :Dynamic Pricing, Consumer Behavior, Online Shopping, Offline Retail, Value-Based Pricin
Crossword Puzzle Strategy and Student Engagement Improve Learning Outcomes in Faith and Morality: Strategi Crossword Puzzle dan Keaktifan Siswa Meningkatkan Hasil Belajar Akidah Akhlak
Get PDFGeneral Background: In Islamic education, fostering both knowledge and character is central to achieving holistic learning outcomes. Specific Background: However, traditional teaching methods in subjects like Akidah Akhlak often fail to engage students effectively, resulting in low academic performance. Knowledge Gap: There is limited empirical evidence on the role of active learning strategies, such as crossword puzzles, in enhancing religious education outcomes, particularly when combined with student activeness. Aims: This study aims to investigate the effects of the crossword puzzle learning strategy and student activeness on the learning outcomes of Akidah Akhlak among fifth-grade students at MIN 3 Kota Medan. Results: Using a 2x2 factorial quasi-experimental design, findings from ANOVA revealed significant main effects of both the crossword puzzle strategy and student activeness, as well as their interaction, on learning outcomes. Novelty: This study introduces the integration of crossword puzzles—a typically secular and recreational activity—into religious education as an innovative pedagogical tool. Implications: The findings suggest that combining interactive strategies with increased student participation can significantly improve cognitive and affective learning in Akidah Akhlak, thereby offering a promising model for enhancing Islamic learning environments in primary education.Highlight :
Crossword puzzle strategies have been proven to improve students' learning outcomes in Akidah Akhlak.
Student activity significantly affects learning outcomes.
There is an interaction between learning strategies and student activity on learning outcomes.
Keywords : Crossword Puzzles, Student Activity, Learning Outcomes, Faith and Morals, Learning Strategie
Academic Self-Efficacy Between Second-Year Nursing and Pharmacy Students at Basra Medical Institute: Comparative Study
No full textGeneral Background: Academic self-efficacy plays a critical role in influencing students’ motivation, learning strategies, and academic performance. It reflects individuals’ belief in their ability to accomplish academic tasks effectively. Specific Background: Despite its significance, differences in self-efficacy levels among students from different health disciplines, particularly in Iraq, are understudied. Knowledge Gap: There is limited empirical evidence comparing academic self-efficacy between nursing and pharmacy students in Iraqi medical education settings. Aims: This study aimed to assess and compare academic self-efficacy levels among second-year nursing and pharmacy students at Basra Medical Institute and examine the influence of age and gender. Results: The findings revealed that pharmacy students had moderately higher academic self-efficacy (M = 2.62) compared to nursing students (M = 2.37). Age significantly influenced pharmacy students’ self-efficacy, favoring older students, while gender had no significant impact in either group. Novelty: This study provides the first comparative analysis of self-efficacy in these student groups within the Iraqi context and highlights discipline-specific challenges in applying knowledge. Implications: The results suggest the need for tailored interventions, such as mentorship, interactive learning, and psychological support programs, particularly for nursing students, to enhance academic self-confidence and performance.Highlight :
Nursing students had lower academic self-efficacy compared to pharmacy students.
Age significantly influenced pharmacy students' self-efficacy, but not for nursing students.
Both groups showed high self-efficacy in leadership roles, yet struggled in practical application tasks.
Keywords : Academic Self-Efficacy, Pharmacy Students, Nursing Students, Age, Gender
 
Social Studies Learning Model Based on Prince Hidayatullah’s Character Values: Model Pembelajaran Ilmu Sosial Berbasis Nilai-Nilai Karakter Pangeran Hidayatullah
Get PDFGeneral Background: The rapid advancement of science and technology in Indonesia has led to a decline in socio-cultural values, creating an urgent need for value-based education to preserve national identity. Specific Background: Social Studies (IPS) is a strategic subject for instilling character, yet current practices insufficiently integrate local historical figures. Prince Hidayatullah, a Banjar leader known for religiosity, courage, patriotism, and social care, represents a culturally relevant role model. Knowledge Gap: Previous studies addressed isolated aspects of his legacy without translating them into a structured, classroom-tested pedagogical model. Aims: This study aimed to develop and evaluate a Social Studies learning model based on Prince Hidayatullah’s character values to enhance students’ social care character. Results: Using the ADDIE design and Classroom Action Research cycles, trials in MTs Ats-Tsuur and SMPN 4 Cianjur showed significant improvements in social care scores (N-gain ≈ 0.76, high category) and student engagement. Novelty: The model uniquely integrates ethnopedagogical principles with historical character values into contextual Social Studies instruction. Implications: Findings support the integration of local historical figures into curricula as an effective approach to strengthening student character, fostering cultural identity, and providing adaptable frameworks for value-based learning across diverse educational contexts.Highlight :
Developing a social studies learning model based on the values of Prince Hidayatullah's struggle.
Strengthening students' social awareness through contextual learning.
Proven effective in improving students' understanding and character behavior.
Keywords : Social Studies Learning Model, Character Values, Pangeran Hidayatullah, Character Education, Contextual Learnin