RESLAJ: Religion Education Social Laa Roiba Journal
RESLAJ: Religion Education Social Laa Roiba Journal is a scientific journal of the National Islamic Institute of Religion (IAI-N) Laa Roiba Bogor. Managed by the Institute of Research and Community Service (LPPM) IAI-N Laa Roiba in colaboration witf Intelectual Association for Islamic Studies (IAFORIS) and Masyarakat Ekonomi Syariah. The RESLAJ is published every June and December to support the development of research and studies on religious, educational, social, economic, and broadcasting issues of Islamic dakwah from various perspectives. Therefore. This journal will feature research papers and theoretical, empirical and practical studies relating to religious, educational, social, economic and Islamic dakwah issues. P-ISSN 2656-274X. E-ISSN 2656-4691. DOI: 10.47467/reslaj. Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/reslaj. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/reslaj.
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<![CDATA[Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Rahma Nengsi]]>;
<![CDATA[Nila Aprila]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1102
<![CDATA[This study aims to examine the effect of Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio on firm value. The research was conducted on 196 manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. A sample of 77 companies was selected with purposive sampling method. This research uses quantitative method and panel data regression analysis using the Eviews Version 12 software to determine the relationship between variables. The results showed that partially Return On Asset, Debt to Equity Ratio, Current Ratio, and Price Earning Ratio have a positive and insignificant effect on firm value. While Total Asset Turnover has a negative and insignificant effect on firm value. Then, simultaneously Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio have an significant effect on firm value.]]>
<![CDATA[Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa ]]>
<![CDATA[Yolanda Apriyeni]]>;
<![CDATA[Nila Aprila]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1103
<![CDATA[The purpose of this study was to determine how aspects of the Fraud Crowe Pentagon affect academic fraud among students. The sample in this study were undergraduate accounting students of the Faculty of Economics and Business, Bengkulu University. The sampling technique used was purposive sampling, with criteria including undergraduate accounting students who are still active, registered at Bengkulu University, accounting students who have taken behavioral accounting and auditing I and II courses, and accounting students in semesters 5, 7, and 9. The sample used was 100 participants obtained by distributing questionnaires via Google Form. SmartPLS 4 is the analysis tool used in this study. The results of this study indicate that fraud is not influenced by pressure, rationalization, competence, or arrogance, but is influenced by opportunity. Opportunity has a positive and significant effect of 0.001 on academic fraud of undergraduate accounting students at Bengkulu University.]]>
<![CDATA[Analisis Implementasi Maqashid Syariah pada Rumah Sakit Berkompetensi Syariah di Indonesia Sebagai Unique Value Preposition ]]>
<![CDATA[Siti Yuhanah]]>;
<![CDATA[Muhajirin]]>;
<![CDATA[Hasbi Abdul Al-Wahhab KH]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1106
<![CDATA[This article explain the implementation of maqashid syariah in sharia-competent hospitals in Indonesia. The analysis of the fulfillment of maqashid sharia in sharia hospital services aims to display a unique value preposition to take a niche in the healthcare market. Maqashid Syariah was chosen because Islamic values in sharia hospital services are a critical factor which is one of the considerations for consumers in choosing health services. This research uses the library research method by conducting a review of books, journals, articles, and various other references related to sharia maqashid then the researcher processes the data by analyzing its application to sharia hospital services. The results showed that sharia-competent hospitals have implemented the fulfillment of sharia maqashid in their service quality standards, namely religious protection (hifdz ad-din), life protection (hifdz an-nafs), protection of offspring (hifdz an-nasl), protection of reason (hifdz al-aql), and protection of property (hifdz al-mal).]]>
<![CDATA[Pengaruh E-Commerce, Sistem Informasi Akuntansi, Lingkungan Keluarga, dan Locus of Control terhadap Minat Berwirausaha Mahasiswa ]]>
<![CDATA[Stevany Angelia Manik]]>;
<![CDATA[Berto Usman]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1115
<![CDATA[This research aims to empirically test the influence of e-commerce variables, accounting information systems, family environment, and locus of control on students' entrepreneurial interests. The research population comprises active undergraduate Accounting students at Bengkulu University who have taken entrepreneurship courses. The sampling technique used was purposive sampling, and the respondents consisted of 137 Bachelor of Accounting students from Bengkulu University. Data for this research were collected through a questionnaire distributed to respondents using a Google form. Data analysis was performed using SmartPLS 4.0. The research findings indicate that the e-commerce variable does not affect students' interest in entrepreneurship. Conversely, the variables of accounting information systems, family environment, and locus of control show a positive effect on the interest in entrepreneurship among Bachelor of Accounting students at Bengkulu University.]]>
<![CDATA[Pengaruh Jumlah Dewan Direksi dan Dewan Komisaris, Ukuran Perusahaan, dan Penerapan Good Corporate Governance (GCG) terhadap Nilai Perusahaan pada Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2020-2021 ]]>
<![CDATA[Pricilla Deby Agustina]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1117
<![CDATA[Company value is a form of calculation that shows how good and significant the management performance and company growth is. In Indonesia, companies in the materials and chemical industry sector have great potential because the raw materials in this industry are natural resources. In this way, investors will be interested in investing in companies in this industry in Indonesia because the possibility of company development in this sector is very high. Various factors can influence the increase in company value, including the number of board of directors, number of board of commissioners, company size, and the implementation of Good Corporate Governance (GCG). This research was conducted to ascertain the influence of these four factors partially and simultaneously on company value. This research utilizes data from the annual and financial reports of 56 companies in the basic and chemical industries in the 2020-2021 period. The results of this research indicate that the number of board of commissioners partially influences company value, while the number of board of directors, company size, and the implementation of Good Corporate Governance (GCG) partially do not influence company value. However, the number of board of directors, number of board of commissioners, company size, and implementation of Good Corporate Governance (GCG) simultaneously have an influence on company value.]]>
<![CDATA[Analisa Motivasi dan Kinerja Penerapan Sistem Izin Kerja Aman pada Proyek Pembangunan Fasilitas Produksi Gas Alas Dara Kemuning di Pertamina EP Cepu ADK ]]>
<![CDATA[Sanditya Agung Pratama]]>;
<![CDATA[Bernard Hasibuan]]>;
<![CDATA[Soehatman Ramli]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1119
<![CDATA[This study was evaluated to assess the level of motivation and performance of the Safe Work Permit System (SIKA) implementation on the PT Pertamina EP Cepu ADK gas production facility construction project. The results showed that the level of motivation and performance of the implementation of SIKA at PT PDC was rated high by most respondents, but its implementation still faces challenges. Analysis using the Partial Least Square Structural Equation Model (PLS-SEM) method shows that the positive and significant influence of leadership style and infrastructure conditions on the motivation for implementing SIKA. However, leadership style does not have a significant influence on the performance of SIKA implementation, while infrastructure facilities make a positive and significant contribution to performance. The relationship between infrastructure facilities and IFS implementation performance is significantly mediated by the motivation to implement IFS, but not the relationship between leadership style and IFS implementation performance. The results of the study provide important insights for the management of PT PDC to further strengthen employee motivation, especially through the improvement of supporting infrastructure, in order to improve the performance and implementation of IAS. Although leadership style is rated high, the findings show that other factors such as infrastructure also play a role in improving the performance of SIKA implementation. In this context, management can focus more efforts on optimizing infrastructure to create a safe work environment and improve the implementation of SIKA. This finding has high relevance for other oil and gas industry companies, especially in efforts to reduce the risk of work accidents.]]>
<![CDATA[Pengaruh Kontrol Diri, Moralitas, dan Religiusitas terhadap Pencegahan Kecurangan (Fraud) pada Pengelolaan Dana Desa Kecamatan Pagar Jati Kabupaten Bengkulu Tengah ]]>
<![CDATA[Wahyu Dwi Aldestian]]>;
<![CDATA[Lismawati]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1129
<![CDATA[The purpose of this study is to evaluate and prove factors such as self-control, morality, and religiosity on how to prevent fraud in the management of village funds in Pagar Jati Sub-district, Central Bengkulu Regency. In this study using quantitative methods. The sampling technique used is purposive sampling and the type of data in this study is using primary data. The sample of this research is all village officials who work in the village government of Pagar Jati Subdistrict, Central Bengkulu Regency. The data collection technique used in this study was through distributing questionnaires. Technical analysis and hypothesis testing using Partial Least Square (PLS) tools using SmartPLS version 4.0 application software. The results of this study indicate that self-control, morality, religiosity have a positive and significant effect on fraud prevention in village fund management.]]>
<![CDATA[Gambaran Kadar Hemoglobin dan Karbon Monoksida pada Pedagang Sate ]]>
<![CDATA[Yuvita]]>;
<![CDATA[Surahma Asti Mulasari]]>;
<![CDATA[Dyah Suryani]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1138
<![CDATA[Background: Satay smoke contains a pollutant called carbon monoxide (CO). Carbon monoxide (CO) is a colorless and odorless substance, but contains toxins that can adversely affect human health, especially will affect hemoglobin levels in the body. This systematic review of literature review aims to describe hemoglobin and carbon monoxide (CO) levels in satay traders. This research is a literature review, so the data base used in searching this article uses secondary sources derived from google scholar and sage publications with the keywords "hemoglobin, carbon monoxide, Carbon Monoxide (CO)" which have been done by previous researchers both domestically and abroad. From a total of 300 articles, finally obtained 5 articles relevant to the title made by the researcher. From these 5 selected articles, data were obtained that the substances contained in satay smoke have an influence on hemoglobin levels in the body. The longer the exposure to smoke, the high risk of hemoglobin levels in the body of the satay seller will decrease. This is certainly not good for the health of the body. Therefore, satay sellers are advised to use PPE (Personal Protective Equipment) in the form of masks to minimize the absorption of substances contained in satay smoke. Carbon monoxide (CO) can affect hemoglobin levels in the body of satay traders]]>
<![CDATA[Konsep Model Kepemimpinan Direktif dan Instruksional ]]>
<![CDATA[Adnan]]>;
<![CDATA[Shobri]]>;
<![CDATA[Eneng Muslihah]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1143
<![CDATA[This study aims to explain directive and instructional leadership. Literature study is used as a method in research. Data is taken, collected, and analyzed from books and scientific journals with similar topics, then used as writing and conclusions. Study results show that using directive and instructional leadership In a leadership model that is directive and instructional, a leader will provide direct guidance to his team members to achieve the goals achieved. This model is often used in situations where the task to be completed is very clear and requires quick decision-making. As well as exactly.]]>
<![CDATA[Pengaruh CSR, Technology dan CEO Education terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Emil Fawwaz]]>
<![CDATA[ Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/reslaj.v6i4.1146
<![CDATA[This research aims to determine the influence of CSR, Technology and CEO Education on company profitability. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017 - 2022. The independent variables in this research are CSR, Technology, CEO Education and the dependent variable is company profitability. The total research sample was 26 manufacturing companies using purposive sampling. The empirical results of this research use the eviews 9 program with panel data regression. Based on panel data regression results, it shows that Technology has an influence on company profitability, while CSR and CEO Education have no influence on company profitability. . It is hoped that the results of this research can be a reference for companies and investors to increase company profitability.]]>
