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Analisis Etika Bisnis dan Tanggung Jawab Sosial Perusahaan dalam Menghadapi Tantangan Internal
Eka Safutri
; Marzuti Isra
; Suhendri Suhendri
; Purjianto Purjianto
; Muhammad Ghufran
; Okto Romario Tarigan
; Riski Andreansyah Nasution
; Dimas Setiawan Damanik
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
Business ethics and Corporate Social Responsibility (CSR) are crucial in addressing internal challenges faced by companies, such as organizational culture resistance, human resource (HR) limitations, and the gap between company values and daily practices. This study aims to analyze strategies to overcome these issues using a qualitative-descriptive approach through an in-depth literature review. The findings show that clear and consistent leadership communication, the implementation of a reward...
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Peningkatan Kelenturan Tubuh Pada Pembelajaran Senam Lantai Roll Depan Melalui Media Pembelajaran Pada Siswa X MA Al-Ittihadiyah Medan
Jendela Olahraga
Vol 11
, No 01
(2026)
Penelitian ini dilakukan untuk meningkatkan kemampuan siswa dalan melakukan kelenturan tubuh senam lantai roll depan melalui media pembelajaran siswa X MA Al-Ittihadiyah Medan, Adapun metode penelitian pada skripsi ini adalah penelitian tindakan kelas dengan 4 (empat) siklus. Pelaksanaan penelitian ini dilakukan secara kolaboratif antara peneliti dan guru penjas di MA Al-Ittihadiyah Medan Dari hasil pengamatan tentang partisipasi siswa siswa dapat meningkatkan kemampuan kelenturan tubuh roll d...
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Pembelajaran Life Skill: Mencuci Bekal sebagai Upaya Membangun Tanggung Jawab Anak Usia Dini
Paudia
Vol 15
, No 1
(2026)
Penelitian ini mengkaji pembentukan rasa tanggung jawab anak melalui aktivitas mencuci peralatan makan di RA Al-Hidayah UIN Walisongo Semarang dengan perspektif teori sosial emosional. Aktivitas ini dipilih karena melibatkan partisipasi aktif anak dalam tugas yang memerlukan kemandirian, kedisiplinan, dan kesadaran akan kewajiban, yang mendukung perkembangan keterampilan hidup. Penelitian menggunakan pendekatan kualitatif deskriptif dengan 20 anak usia 5-6 tahun sebagai subjek. Data dikumpulkan...
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Transformasi Pembelajaran Melalui Pendekatan Reggio Emilia: Implementasi Model Pembelajaran Berbasis Proyek Untuk Mengembangkan Kreativitas AUD
Paudia
Vol 15
, No 1
(2026)
Model pembelajaran kontekstual dan berpusat pada anak dapat mendorong berkembangnya kreativitas anak, sebagaimana model pembelajaran yang dilakukan oleh Reggio Emillia. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis kesesuaian praktik pembelajaran berbasis proyek dengan prinsip Reggio Emilia di RA MNU Masyithoh 01 Sokaraja Kulon. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data yakni observasi, wawancara, serta dokumentasi. Analisis data dil...
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Development of an Early Childhood Education Curriculum Model to Build Traffic Discipline Awareness Through a Musical Arts Approach
Paudia
Vol 15
, No 1
(2026)
Character education should teach kids about traffic discipline from a young age to lower the chance of accidents and help them become more socially responsible. This study seeks to build a cohesive curriculum model for early childhood education centred on character development through music education to promote traffic discipline. The research employed a systematic literature review in accordance with the PRISMA procedure, encompassing the stages of identification, screening, eligibility evaluat...
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ANALYSIS OF THE ROLE OF CHARACTERISTIC INFLUENCERS ON PURCHASE INTENTION MEDIATED BY CONSUMER WELL-BEING
Stability: Journal of Management and Business
Vol 8
, No 2
(2026)
The rapid growth of social media users in Indonesia has made influencer marketing a dominant digital strategy, yet the psychological mechanisms through which influencer attributes affect consumer purchase decisions remain underexplored. This study investigates how influencer physical attractiveness, trustworthiness, and expertise influence purchase intention, with consumer well-being as a mediating variable. A quantitative approach was employed using purposive sampling of 161 Indonesian social m...
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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of T...
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Perkembangan dan Efektivitas Early Warning System Berbasis Artificial Intelligence dalam Prediksi Financial Distress Perusahaan: Systematic Literature Review
DHARMA EKONOMI
Vol 33
, No 1
(2026)
Financial distress is a condition of declining financial health of a company that can develop gradually and lead to business failure if not detected early. With the increasing complexity of the business environment and the limitations of conventional statistical methods, Artificial Intelligence/AI is increasingly being adopted in the development of early warning systems (EWS) to predict financial distress. This study aims to examine the development of AI-based EWS research, identify the most wid...
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Analisis Kualitas Laporan Keuangan Pemerintah Daerah Berdasarkan Standar Akuntansi Pemerintahan (SAP): (Studi Kasus: Provinsi Bali)
Armelia Ayunda Lestari
; Muhamad Rizki Zulfikar
; Ajeng Fitria Sabila
; Alia Ariyanti
; Laila Hidayani
; Al Farizi Zaldira
; Ade Budi Setiawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
This study aims to analyze the quality of the Bali Provincial Government Financial Report (LKPD) through the application of accrual-based Government Accounting Standards (SAP). This study uses a qualitative descriptive approach with a case study method on the Bali Provincial Government Financial Report for the 2022–2024 fiscal years. The research data consists of secondary data obtained from LKPD that has been audited by the Supreme Audit Agency (BPK), Audit Reports (LHP), as well as laws and re...
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Pemodelan Faktor-Faktor yang Berpengaruh terhadap Kecurangan Akademik dengan Pendekatan Covariance Base Structural Equation Modeling menggunakan LISREL
Didi Didi
; Dwi Gemina
; Agis Nuraeni
; Alya Nurhasani
; Dea Julfani
; Firda Fauziah
; Hania Setiana
; Hilda Aini Lutfiah
; Marisa Talia Putri
; Nisrina Alya Nafisah
; Regita Cahyani
; Sahl Rakhaningrum
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
Academic cheating remains a persistent problem in higher education. This study examines how pressure and opportunity influence academic cheating through the mediation of rationalization. This research aims to explain the relationship between pressure and opportunity. Primary data for this quantitative study were collected using a questionnaire completed by 65 students who had experience taking exams and completing academic assignments. The sample was determined using purposive sampling. The Cova...
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