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Analisis financial distress dan financial performance sebelum dan selama pandemi Covid-19 pada perusahaan sub sektor pariwisata, perhotelan dan restauran
No full textPenelitian ini bertujuan untuk menganalisis perbedaan kondisi financial distress dan financial performance sebelum dan selama pandemi COVID-19 pada perusahaan subsektor pariwisata, perhotelan dan restauran yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan metode komparatif, di mana data yang digunakan merupakan laporan keuangan tahunan dari 21 perusahaan subsektor pariwisata, perhotelan dan restauran yang terdaftar di BEI selama periode 2018–2021. Indikator yang digunakan untuk mengukur financial performance adalah Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE, sedangkan untuk mengukur financial distress digunakan model Altman Z-Score. Data dianalisis menggunakan uji normalitas dan uji hipotesis non-parametrik Wilcoxon Signed Rank Test untuk melihat perbedaan yang signifikan antara periode sebelum dan selama pandemi. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan pada kondisi financial distress, NPM, ROA, dan ROE perusahaan antara periode sebelum dan selama pandemi. Hal ini mengindikasikan bahwa pandemi COVID-19 berdampak negatif terhadap kondisi keuangan dan kinerja perusahaan subsektor pariwisata, perhotelan dan restauran
Studi kasus di perusahaan PT Global Prima Utama: Implementasi dan evaluasi migrasi sistem ERP OpenERP ke Odoo 18
No full textPenelitian ini bertujuan untuk menganalisis proses implementasi sistem Enterprise Resource Planning (ERP) berbasis Odoo 18 di PT Global Prima Utama (GPU) sebagai upaya modernisasi sistem informasi akuntansi dan peningkatan efisiensi proses bisnis. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data dikumpulkan melalui observasi langsung, wawancara dengan pihak manajeamen dan staf pengguna sistem, serta analisis dokumen internal perusahaan. Hasil penelitian menunjukkan bahwa implementasi Odoo 18 dilakukan melalui beberapa tahapan utama, yaitu analisis kebutuhan, migrasi data, konfigurasi modul, pelatihan pengguna, dan evaluasi pasca go-live. Penerapan sistem ini mampu mengintegrasikan proses bisnis antar divisi, terutama pada modul Accounting dan Sales, yang sebelumnya berjalan secara manual dan tidak terhubung. Berdasarkan model evaluasi DeLone & McLean (2003), sistem Odoo 18 menunjukkan peningkatan pada enam dimensi keberhasilan sistem, yakni system quality, information quality, service quality, use, user satisfaction, dan net benefits. Efisiensi waktu pemrosesan transaksi meningkat signifikan, serta terjadi penurunan signifikan terhadap kesalahan pencatatan. Temuan ini menegaskan bahwa ERP berbasis open-source seperti Odoo dapat menjadi solusi efektif bagi perusahaan menengah di Indonesia untuk mencapai transformasi digital. Penelitian ini juga memberikan implikasi praktis bagi dunia pendidikan dan industri dalam mengintegrasikan kompetensi teknologi informasi dengan bidang akuntansi
KONSEP PEDAGOGIK TAFAQUH FIDDIN MENURUT IMAM ASY-SYAFI’I: (SUATU ANALISIS IMPLEMENTATIF)
No full textDalam Islam pendidikan memiliki tujuan utama membentuk manusia yang memahami dan menjalankan syariat secara benar, sesuai ajaran Al-Qur'an dan Hadis. Artikel ini bertujuan memberikan wawasan tentang implementasi konsep tafaquh fiddin dalam pembelajaran, baik secara teoritis maupun praktis. Artikel ini membahas konsep pedagogik tafaquh fiddin menurut Imam Asy-Syafi'i, yang merupakan bagian penting dalam pendidikan Islam untuk mendalami dan memahami agama secara mendalam. Tafaquh fiddin bukan hanya upaya intelektual dalam mempelajari ilmu agama, tetapi juga mencakup dimensi etis dan spiritual dalam praktik kehidupan sehari-hari. Artikel ini menggunakan metode kualitatif dengan pendekatan studi pustaka (library research), mengkaji literatur utama dari karya-karya Imam Asy-Syafi'i. Dapat disimpulkan bahwa tafaquh fiddin mencakup pengembangan intelektual, spiritual, dan moral melalui pembelajaran yang berpusat pada pemahaman mendalam terhadap agama. Implementasi konsep ini relevan untuk membangun kurikulum pendidikan Islam yang holistik, yang tidak hanya menanamkan nilai-nilai agama tetapi juga mendorong pengamalan nilai-nilai tersebut dalam kehidupan nyata
RESILIENSI IDENTITAS SOSIAL ISLAM MELALUI PELESTARIAN KEARIFAN LOKAL DI ERA GLOBALISASI
No full textEra globalisasi telah memunculkan dinamika sosial yang kompleks dan sering kali menantang stabilitas identitas keagamaan, termasuk dalam komunitas Muslim yang memiliki akar budaya lokal yang kuat. Arus informasi global, budaya populer, dan nilai-nilai transnasional kerap menekan identitas lokal, sehingga memicu apa yang disebut sebagai krisis identitas sosial. Dalam konteks ini, pelestarian kearifan lokal menjadi semakin signifikan sebagai mekanisme pertahanan budaya sekaligus penopang identitas Islam yang inklusif dan adaptif. Kajian pustaka dari berbagai disiplin studi Islam, sosiologi, dan antropologi budayamenunjukkan bahwa kearifan lokal bukan sekadar warisan budaya, tetapi mengandung nilai, simbol, dan praktik sosial yang memiliki kesesuaian mendalam dengan ajaran Islam. Tradisi seperti selamatan, gotong royong, takziah, dan tradisi keagamaan lokal lain, ketika dipadukan dengan nilai-nilai Islam, berfungsi sebagai media internalisasi ajaran agama yang membumi dan mudah diterima masyarakat. Integrasi inilah yang menjadikan identitas sosial Islam tetap kuat di tengah gempuran globalisasi. Lebih jauh, kearifan lokal berperan sebagai benteng resiliensi sosial, karena mampu menjaga kohesi komunitas dan meneguhkan rasa memiliki. Dengan mempertahankan tradisi lokal yang selaras dengan nilai Islam, komunitas Muslim tidak hanya menjaga kontinuitas budaya, tetapi juga membangun identitas keagamaan yang otentik, fleksibel, dan relevan dengan tantangan zaman
Blend the demand: Micro-breaks as a pathway to work engagement
No full textThis study examines the role of micro-breaks as a mediator between perceived job demand and work engagement. Additionally, it explores the moderating effect of micro-break climate to investigate whether a supportive work culture enhances or hinders employees’ ability to take effective breaks. Using a quantitative approach, survey data is collected from 228 startup employees across various roles. Structural equation modeling (SEM) is employed to analyze the relationships among perceived job demand, micro-breaks, micro-break climate, and work engagement. The findings indicate that high perceived job demand negatively affects work engagement. Additionally, perceived job demand can affect employees to take micro-breaks, while a positive micro-break climate could mitigate this effect by fostering a supportive environment for break-taking. Furthermore, a high micro-break climate strengthens the positive impact of micro-breaks on work engagement. This study extends the conservation of resources (COR) theory by demonstrating how micro-breaks serve as a recovery mechanism in high-demand work settings. It also highlights micro-break climate as boundary condition and contextual resource that shapes the effectiveness of micro-breaks. Organizations should cultivate a positive micro-break climate by encouraging short breaks without stigma. Such environment can help employees maintain engagement even under high job demands. Since this study is cross-sectional, future research should employ longitudinal designs to better understand the long-term effects of micro-breaks. Additionally, future studies could explore how these findings generalize to other industries with different job demands and workplace cultures
Building trust, reducing skepticism: Green branding and sustainable purchase behavior in Indonesia
No full textGrowing consumer pressure for businesses to adopt sustainable practices has made green branding a global priority, particularly in emerging markets such as Indonesia where environmental challenges and rising awareness intersect. This study investigates how green brand image and message clarity influence sustainable purchase behavior through the mediating role of consumer trust, and how green skepticism shapes this process. Using a quantitative cross-sectional design, data were collected from 172 Indonesian consumers with prior experience purchasing eco-friendly products. Structural equation modeling with partial least squares (PLS-SEM) was applied to test the hypotheses. The results show that both green brand image and message clarity significantly enhance consumer trust, which in turn strongly drives sustainable purchase behavior. Trust is also confirmed as the key psychological mechanism mediating the effects of brand signals on consumer action. Importantly, the analysis reveals that green skepticism weakens this pathway: even when consumers trust a brand, higher skepticism reduces the extent to which trust translates into sustainable purchases. These findings extend Signaling Theory by demonstrating how trust and skepticism jointly shape consumer responses to green branding in a high-information-asymmetry context. Practically, the study offers actionable insights for managers and policymakers by emphasizing the need for consistent brand identity, transparent communication, and verifiable claims. By addressing both trust-building and skepticism-reduction, businesses can advance more effective green marketing strategies and foster authentic consumer engagement with sustainability
From inspiration to innovation: A mediated model of leadership and innovative behavior
No full textThis study investigates the effect of transformational leadership on innovative work behavior in higher education institutions, examining the mediating roles of knowledge sharing and motivation to learn. Data were collected from 150 full-time lecturers in public and private universities in Padang, Indonesia. Structural equation modeling (SEM) was employed to analyze both direct and indirect relationships among variables. The findings reveal that transformational leadership positively influences innovative work behavior directly and indirectly through knowledge sharing, confirming a partial mediation effect. However, motivation to learn does not significantly mediate this relationship, indicating its intrinsically driven nature. The study confirms the importance of leadership style and collaborative culture in fostering innovation among academic staff. Theoretically, the research enriches the understanding of psychological and social mechanisms linking leadership to innovation, particularly in the unique context of higher education. Practically, it offers insights for university leaders to cultivate a supportive environment that encourages knowledge sharing and intrinsic learning motivation, which are essential for sustaining innovation in academic settings
Information relevance perspective: Boosting market engagement through social influencer-generated content
No full textThe businesses are developing dynamically and need brilliant ideas to be sustainable in the market. One of them is using influencers as an effective tool for their marketing activities. Although some studies discuss how influencers are one of the most effective marketing tools, few discuss the relationship between the influencers and social media users. Therefore, businesses must know several factors that may influence this relationship between the two. This study is based on the theory of information relevance. Therefore, the findings have been presented to show the link between influencer-generated content with emotional attachment and the quality of the information in deducing the relationship between influencers and consumers on social media. Results from 230 respondents indicated that influencer-generated content that is interesting, updated, reliable, and understandable to consumers is more able to increase the emotional interest of consumers in the influencers. Reliability and understandability contribute positively to information quality. This encourages the consumer to follow or recommend the influencer to many on social media. This can also boost the popularity of influencers on social media. The study should help researchers and businesses improve their understanding of the social media relationship between influencers and consumers. In addition, it also offers recommendations regarding influencer performance management for businesses
A multi-method econometric analysis of SME loan’s impacts on women’s entrepreneurial development in Bangladesh
No full textThe paper examines how the socio-economic developments of women entrepreneurs in Bangladesh are influenced by small and medium enterprises (SMEs). An equal weighted composite index based on a quantitative cross-sectional survey design was employed on 489 women entrepreneurs borrowing SME loans to meet the objectives. The study employed methodologies such as OLS, quantile regression, bootstrapped regression, standardised beta regression, hierarchical regression, and moderation effects to test the hypotheses and check the robustness. Results indicate that access to loans and adequacy of loans have a positive influence on the socio-economic development of women entrepreneurs. On the other hand, tight credit checks, excessive collateral requirements and lack of institutional support are growth inhibitors, particularly among low-income individuals. The study has significant policy implications in that SME loans are significantly contributing to the socio-economic welfare of the women entrepreneurs, and Loan factors impact mostly, while both age and education imply the variations across the benefits received from the SME loans. This paper adds value to the literature by examining the dynamics between financial inclusion and institutional support in determining the success of women entrepreneurs by leveraging rigorous econometric modelling. The study paves the way to further research and policy development with a focus on the absorption of SME benefits by optimising loan factors and institutional factors, similar to other emerging economies
Profit volatility and macroeconomic policy adjustments in Rwanda’s real estate sector
No full textRwanda’s real estate sector has experienced robust growth in recent years; however, developers continue to face unstable profit margins due to unpredictable macroeconomic policy shifts. This financial volatility undermines investment confidence and sectoral planning. The objective of this study is to examine how macro-policy realignments, specifically interest rate fluctuations, fiscal incentives, and regulatory changes, affect the cyclicality of profit margins among real estate developers in Rwanda. The study employs correlational research design, using secondary data collected from monetary policy bulletins, fiscal records, and audited financial statements of real estate firms between 2019 and 2023. Findings reveal that interest rate changes have a statistically significant and positive effect on profit margin variation, confirming that monetary tightening increases financial uncertainty and compresses returns. In contrast, fiscal incentives and regulatory reforms exhibit statistically insignificant effects, suggesting that these instruments are either poorly structured, inconsistently applied, or too recent in implementation to produce stabilizing outcomes. The study concludes that macroeconomic policy realignments substantially influence profit margin cyclicality, with monetary policy having the most immediate and measurable impact. Accordingly, it recommends that the National Bank of Rwanda institutionalize structured stakeholder consultations before major interest rate decisions to promote risk mitigation, planning certainty, and sustainable sectoral growth