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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913                                Telp 021-8757150  08118114379                    Email:  lpi@journal-laaroiba.com
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RESLAJ: Religion Education Social Laa Roiba Journal
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 2656274X     EISSN : 26564691     DOI : https://doi.org/10.47467/reslaj
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences
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.
Arjuna Subject : Umum - Umum
Articles 492 Documents
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Stakeholders Engagement pada Publikasi CSR dan Asosiasinya dengan Kinerja Keuangan Abdurrachman Bakrie; Berto Usman
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1041

Abstract

The aim of this research is to examine the impact of stakeholder reactions observed on social media platforms (Facebook, Twitter, Instagram, and Youtube) on financial performance. What distinguishes this study from previous research is the utilization of different variables and measurement methods. Previous researchers conducted their investigations on individual social media platforms, such as Facebook or Twitter. Meanwhile, in this study, we consider the stakeholder reactions extracted from Twitter, Instagram, Youtube platforms as well as employing control variables such as Size and Age. The hypotheses of this study are grounded in stakeholder theory and legitimacy theory. Purposive sampling was employed to collect data from companies listed on the Indonesia Stock Exchange from 2019 to 2022. Multiple linear regression was utilized as the analytical method, and the data were of a secondary nature, gathered through documentation methods. The research findings indicate that stakeholder reactions observed on Facebook, Twitter, and Instagram do not have a significant impact on financial performance, while when observed on Youtube, they exhibit a partial influence with a positive simultaneous effect. Keywords: Stakeholders, Financial Performance, ROA, ROE, Indonesia Stock Exchange, Social Media.
Sustainable Development Goals (SDGS) dan Indonesia Maju: Dakwah Tasawuf sebagai Model Moderasi Kebangsaan sadari ahmad; Sholahuddin Sholahuddin
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.1042

Abstract

Penelitian ini bertujuan menganalisis dakwah tasawuf sebagai model kebangsaan pada sustainable Development Goals untuk Indonesia maju Penelitian ini tergolong kualitatif dengan teori plus pendekatan fenomenologi yang dikembangkan oleh Jonathan A. Smith. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi secara mendalam melibatkan para tokoh di Penajam Paser Utara. Data yang telah terkumpul dianalisis dengan Langkah-langkah fenomenologis yakni: (1) reading and rereading, (2) initial noting, (3) developing emergent themes, (4) searching for connections across emergent themes, (5) moving the next cases, (6) looking for pattenrn across case. Hasil penelitian menunjukkan bahwa dakwah tasawuf juga menggunakan hukum normatif, mulai dari bahan hukum berupa Undang-Undang, Peraturan Presiden, Peraturan Badan Riset dan Inovasi Nasional (BRIN), Rencana Induk Riset Nasional (RIRN), dan RPJMN yang sejalan dengan sustainable development goals (SDGS) untuk Indonesia maju, tentunya dengan konsep dakwah tasawuf sebagai model pemahaman dari moderasi beragama menuju moderasi berkebangsaan dengan pendekatan maqasyid syariah dan selama ini Indonesia masih berkutat pada moderasi beragama belum sampai ke moderasi berkebangsaan, sehingga, hasilnya masih bersifat represif.
Pemahaman Konsep Wahyu dalam Pendidikan Islam: Tinjauan Filsafat Ilmu Muhammad; Amie Primarni
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1050

Abstract

In life, human nature is to desire happiness. How to achieve happiness in religion is clearly explained, especially in Islamic teachings. In Islamic teachings, one of the main ways to achieve happiness is through education or knowledge. This is similar to the philosophical concept of knowledge being a source of happiness. And in essence, absolute happiness is a form of someone's Absolute, Allah. Even though happiness is sometimes relative for some people, what leads to Allah is of course absolute happiness, and the indicator of this absoluteness in Islamic teachings must be based on the absolute, namely God, Allah Swt. From this, the concept of revelation from God in education, Islam in particular, has a very close connection between revelation itself and education in general. Sometimes some thoughts are unbalanced in their approach to use, resulting in an over-textualist thinking approach which places too much emphasis on revelation, and an over-rationalist thinking approach which, on the other hand, puts too much emphasis on reason. Islamic teachings moderate both. Between revelation and education. This journal was written with the main aim of being the author's effort to fulfill the assignments for the Philosophy of Science Study course taught by lecturer Dr. Amie at the IAIN Laa Roiba Postgraduate program, Bogor. The literature study is the method used in writing it. With the aim of the results to explain briefly how to understand the concept of revelation in Islamic education, review the philosophy of science, which will later conclude the importance and position between revelation and philosophical review education.
Pengaruh Good Corporate Governance terhadap Tax Avoidance dengan Manajeman Laba Sebagai Variabel Intervening pada Perusahaan IDX BUMN 20 yang Terdaftar di BEI Tahun 2018-2022 Bannati Khaerani Pramudita; Robinson
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1094

Abstract

This research aims to analyze and determine the influence of good corporate governance on tax avoidance with earnings management as an intervening variable. This research uses a quantitative approach and the data used is secondary data. The population in this study were 11 companies included in the idxbumn20 index published on the Indonesia Stock Exchange for the 2018-2022 period, so a sample of 55 was obtained. The data analysis technique used the Partial Least Square method with the Smart PLS 4.0 software tool. The results of the research show that the good corporate governance variable has a positive effect on earnings management, good corporate governance has a negative effect on tax avoidance, earnings management has a negative effect on tax avoidance, and finally, earnings management can mediate the significant influence of good corporate governance on tax avoidance in a negative direction.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil dan Tingkat Inflasi terhadap Belanja Modal di Provinsi Bengkulu Tahun 2018-2022 Lala Putri Darunnisa; Herawansyah
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1095

Abstract

The purpose of this study is to determine how the impact of capital expenditure in Bengkulu Province from 2018 to 2022 is related to local original income (PAD), general allocation funds (DAU), profit-sharing funds (DBH), and inflation. The study population consisted of local original income, general allocation funds, profit-sharing funds, inflation rates, and capital expenditures. Ten cities and regencies in Bengkulu Province. This study uses secondary data on the implementation of the 2018–2022 Bengkulu Provincial APBD budget obtained from the Directorate General of Financial Balance. WarpPLS software version 7.0 will be used as a data analysis tool to review research data. The conclusion of this study shows that although the general allocation fund does not have a significant effect and the inflation rate has a significant negative influence on capital expenditure, local original income, and profit-sharing funds have a significant positive influence.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur di Indonesia Rahma Nengsi; Nila Aprila
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1102

Abstract

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.
Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Yolanda Apriyeni; Nila Aprila
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1103

Abstract

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.
Analisis Implementasi Maqashid Syariah pada Rumah Sakit Berkompetensi Syariah di Indonesia Sebagai Unique Value Preposition Siti Yuhanah; Muhajirin; Hasbi Abdul Al-Wahhab KH
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1106

Abstract

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).
Pengaruh E-Commerce, Sistem Informasi Akuntansi, Lingkungan Keluarga, dan Locus of Control terhadap Minat Berwirausaha Mahasiswa Stevany Angelia Manik; Berto Usman
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1115

Abstract

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.
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 Pricilla Deby Agustina
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1117

Abstract

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.

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