Asian Journal of Social and Humanities

CSR Moderation on The Impact of Financial Performance on The Firm Value of Coal Mining Companies Listed on The IDX

Ahmad Naufaldy Pasaribu, Hermanto Siregar, Nur Hasanah — Sat, 22 Mar 2025 00:00:00 +0000

This study aims to analyze the effect of financial performance on firm value with Corporate Social Responsibility (CSR) as a moderating variable. Financial performance is measured using financial indicators such as Return on Equity (ROE) and Net Profit Margin (NPM), while firm value is represented by Price to Book Value (PBV). The type of research used is quantitative research. The variables used in this study consist of independent variables, namely Financial Performance, dependent variables, namely company value and moderating variables, namely Corporate Social Responsibility (CSR). The population used in this research is 34 coal mining companies. The sampling technique used purposive sampling with a sample obtained of 19 companies. Data collection techniques using documentation by taking data on the Indonesia Stock Exchange (IDX). Data analysis techniques used using Descriptive Statistical Analysis, regression analysis and Moderate Regression Analysis. The results showed that financial performance as measured by ROE has a positive and significant influence on company value. Meanwhile, NPM has no influence on company value. In addition, CSR is proven to moderate the ROE relationship positively, where companies with good CSR implementation show a higher increase in firm value than companies with low levels of CSR. However, CSR has not been able to moderate NPM on company value. The conclusion of this study is that Return On Equity affects the company's value. Net Profit Margin has no effect on company value, while CSR only moderates the effect of ROE on company value.

Comparison of Concrete and Asphalt Pavements: Cost and Time Analysis on The Bendung-Bantengan Road Section In Mojokerto District

Ahmad Rizky Haris, Wateno Oetomo, Risma Marleno — Sat, 22 Mar 2025 00:00:00 +0000

Road infrastructure development plays a crucial role in supporting connectivity, mobility, and economic growth. This study analyzes and compares the cost and time aspects of concrete and asphalt pavement construction on the Bendung-Bantengan road segment in Mojokerto Regency. The methods applied include an analysis of average daily traffic (ADT) data, soil California Bearing Ratio (CBR) tests, and regional topography assessments. The asphalt pavement design adheres to the 2017 Manual for Pavement Design (MDPJ), while the concrete pavement design follows the Pd T-14-2003 guidelines. The findings reveal that concrete pavement with a thickness of 25 cm incurs a total cost of IDR 2.49 billion, which is more economical in the long term compared to asphalt pavement costing IDR 3.36 billion. In terms of construction time, concrete pavement requires a shorter duration of 108 days, whereas asphalt pavement takes 120 days to complete. Concrete pavement also demonstrates superior durability and resistance to heavy traffic loads, making it an ideal choice for areas with high traffic intensity and stable soil conditions. Conversely, asphalt pavement, despite its lower initial cost and faster implementation, demands more frequent maintenance, resulting in higher long-term expenses. This study underscores the importance of selecting the appropriate pavement type based on traffic conditions, budget constraints, and project timelines. The findings contribute to more efficient and sustainable road infrastructure planning, offering valuable insights for policymakers and engineers tasked with improving regional connectivity and infrastructure resilience.

Communication Strategy of PT Timah Tbk in Managing Crisis

Anggi Budiman Siahaan, Fitria Febriyola, Muhammad Ismunadi — Sat, 22 Mar 2025 00:00:00 +0000

This study discusses how a company in the mining sector that is vulnerable to social conflict is required to design and implement an effective and targeted corporate communication strategy with the aim of reducing interference with reputation. In this case, Corporate Communication PT TIMAH Tbk as the object of research, faced a potentially crisis event with a fire on its production equipment, namely Kapal Druk Singkep 1. This study is a qualitative research with the results in the form of descriptive data. Data collection techniques were obtained through in-depth interviews with several internal informants, namely: External Relations Manager of PT Timah Tbk, Social Media and Website Manager of PT Timah Tbk, Compliance Division of PT Timah Tbk and external informants of the company, namely Tribunbangka.com. the validity of the data in this study using data triangulation. Data analysis in qualitative research is done by data reduction, data presentation, and draw conclusions. This study found the facts related to the communication strategy carried out by PT TIMAH Tbk which was carried out with the communication planning stages, which included: research, planning, implementation, evaluation and reporting, where it was later found that the application of the stages of communication work was considered successful with the indicators found in the evaluation stage.

Evaluation of The Implementation Policy of Menpan RB Regulation No. 3 of 2023 on The Bureaucratic Reform Index In The Indonesian National Army (TNI)

Anggoro Nurcholik Rusyianto, Reza Fathurrahman — Sat, 22 Mar 2025 00:00:00 +0000

This study analyzes the impact of the implementation of Permenpan RB Number 3 of 2023 on the Bureaucratic Reform Index within the Indonesian National Army (TNI). This regulation introduces 36 performance indicators consisting of 31 General RB indicators and 5 Thematic RB indicators. However, as an institution with a hierarchical and command-based structure, the TNI faces limitations in fulfilling indicators, where 15 General RB indicators and 2 Thematic RB indicators cannot be fulfilled because they are not in accordance with the main functions and characteristics of military institutions. The theoretical analysis of this study uses the policy evaluation theory from William N. Dunn (2015) to evaluate the effectiveness of policies in the context of military organizations. The results of the study show that although the TNI RB index has increased by 4.33 points compared to the previous year, there are still obstacles in its implementation. The inconsistency of indicators poses a risk of injustice in the evaluation of TNI performance. Therefore, it is necessary to adjust policies or more flexible evaluative mechanisms so that the bureaucratic reform system remains relevant to the characteristics of military organizations.

Evaluation of Cost Performance In The Surabaya-Gempol Toll Road Reconstruction Project Using Schedule Variance (SV) and Cost Variance (CV) Analysis

Aulia Hamzah, Hanie Teki Tjendani, Budi Witjaksana — Sat, 22 Mar 2025 00:00:00 +0000

The reconstruction of the Surabaya-Gempol Toll Road underscores the critical role of effective project management in large-scale infrastructure projects, particularly in ensuring time and cost efficiency. This study employs the Earned Value Method (EVM) to evaluate project performance through the analysis of Schedule Variance (SV) and Cost Variance (CV). These indicators provide a comprehensive assessment of the project's adherence to its planned schedule and budget. The findings reveal that the project faced initial schedule delays due to logistical and technical challenges, resulting in negative SV values during the early weeks. These delays were primarily caused by weather conditions, late material deliveries, and coordination issues among project stakeholders. However, corrective measures, including extended working hours, additional labor deployment, and optimized scheduling, successfully addressed these issues, leading to positive SV values towards the end of the project. The CV analysis highlighted consistent cost efficiency throughout the project. Positive CV values dominated the majority of the timeline, reflecting effective cost control and resource management. Despite minor cost deviations due to unanticipated repairs and equipment maintenance, the project demonstrated an ability to maintain overall financial performance within the budget framework. This study emphasizes the significance of data-driven decision-making and proactive variance management in achieving project goals. By leveraging SV and CV analyses, infrastructure projects can better anticipate potential issues, implement timely corrective actions, and improve overall performance. The results of this research offer valuable insights for managing similar large-scale projects, contributing to enhanced efficiency and sustainable development in Indonesia's infrastructure sector.

Analysis of Construction Requirements For Concrete and Asphalt Pavements on The Temuireng-Jetis Road Section, Mojokerto District

Dukha Rusida, Wateno Oetomo, Risma Marleno — Sat, 22 Mar 2025 00:00:00 +0000

This study analyzes the construction requirements for rigid (concrete) and flexible (asphalt) pavements on the Temuireng-Jetis road section in Mojokerto District, focusing on the cost-effectiveness and efficiency of both options. The research compares pavement thickness design, cost, and implementation time using the 2017 Pavement Design Manual (MDPJ) and Pd T-14-2003 standards. Data was collected through field surveys and reports from the Mojokerto District Public Works Office. The findings indicate that rigid pavement, with a 25 cm thickness, offers greater long-term economic advantages compared to flexible pavement due to its superior durability, reduced maintenance needs, and better performance under heavy traffic. Although rigid pavement has higher initial construction costs, it proves more cost-effective over time. Flexible pavement, while cheaper initially, incurs higher maintenance costs and is more prone to damage in high-traffic areas. The study recommends using rigid pavement for roads expected to support heavy vehicles and require extended service life. In conclusion, this research provides valuable insights into selecting the appropriate pavement type based on cost, durability, and long-term benefits, offering practical guidance for policymakers and engineers in Mojokerto and other regions facing similar infrastructure challenges.

Legal Protection For Children Born as A Result of Rape Victimization

Erma Hari Alijana, Muhammad Mustofa, Fauzie Yusuf Hasibuan — Sat, 22 Mar 2025 00:00:00 +0000

This study aims to analyze the legal protections for children born as a result of rape in Indonesia, focusing on the gaps in the current legal system and the challenges these children face in accessing their rights. The research uses a normative juridical method combined with qualitative analysis to examine existing laws and regulations related to child protection, with a particular focus on the legal status of children born from rape. The findings reveal that while Indonesia has child protection laws in place, there are significant gaps in the application of these laws for children born as a result of rape, leaving them vulnerable to discrimination and a lack of legal clarity regarding their rights. The study concludes that there is an urgent need for legal reforms to ensure that these children are provided with the same legal protections and rights as other children, including access to healthcare, education, and protection from further harm. It is essential to strengthen legal frameworks and ensure consistent application of child protection laws to guarantee the rights and welfare of all children, regardless of their birth circumstances.

Evaluation of The Business Performance of PT ADARO Energy Indonesia Tbk Before and After Business Diversification With A Competitive Intelligence Approach

Hotman Auditua, Palupi Lindiasari Samputra — Sat, 22 Mar 2025 00:00:00 +0000

This research examines the impact of business diversification on the financial performance of PT Adaro Energi Indonesia Tbk (ADRO) in response to Indonesia's high dependence on coal, which poses long-term risks related to resource limitations and sustainability challenges. The study aims to analyze ADRO’s financial performance before and after diversification, particularly its transition into clean water processing, solar power, hydropower, and steam power plants. Using a quantitative descriptive method, this research utilizes financial report data from 2015 to 2023 to assess key financial indicators such as Return on Equity (ROE), Return on Assets (ROA), liquidity, and equity growth. The findings indicate that before diversification (2015–2017), ADRO exhibited stable financial performance, with an ROE of 13.1% and an ROA of 7.9% in 2017, alongside a Current Ratio of 2.6 and equity growth to USD 4,091,627 thousand. Post-diversification (2018–2023), the company showed significant improvement, achieving a peak ROE of 43.4% in 2022, strengthened liquidity, and enhanced asset and equity value. The results suggest that business diversification has positively impacted ADRO by reducing dependence on coal, expanding into renewable energy sectors, and enhancing long-term financial sustainability.

Analyzing The Impact of Contract Value, Project Duration, and Number of Floors on Human Resource Costs In The Agenci Dejenvolvementu Nacional Office Construction Project In Dili Using Multiple Regression

João Raimundo, Budi Witjaksana, Jaka Purnama — Sat, 22 Mar 2025 00:00:00 +0000

This study aims to analyze the influence of building construction project financing, which includes contract value, project duration, and number of floors, on human resource costs (Expert Costs, Skilled Labor Costs, and Worker/Mandor Costs) in building construction projects within the Dili City Government Office. The research focuses on 20 building projects in the Dili City Government Office environment. Using project report documents as data, the independent variables in this study are contract value, project duration, and the number of floors, while the dependent variables are the costs associated with experts, skilled labor, and workers/mandors/laden. The study employs multiple linear regression analysis to assess the relationship between these variables. The results show that the contract value has a significant partial effect on human resource costs, including expert costs, skilled labor costs, and worker/mandor costs. This indicates that a higher contract value influences the allocation of human resource costs in building construction projects. In conclusion, the study highlights the importance of managing contract value, project duration, and the number of floors to optimize human resource costs and ensure efficient project completion.

Regulatory Reconstruction of Electoral Process Dispute Resolution Based on Justice In Indonesia

Lili Suriyanti, Afriman Oktavianus — Sat, 22 Mar 2025 00:00:00 +0000

This study aims to analyze the weaknesses of regulations on election dispute resolution in Indonesia and formulate a more equitable regulatory reconstruction to increase the effectiveness and legal certainty in the election process. Using normative juridical methods and empirical approaches, this study examines the applicable regulations. The results of the study show that the current regulations do not fully reflect the principle of substantive justice, the effectiveness of the electoral dispute resolution system in Indonesia is still constrained by the imbalance between legal structure, legal substance, and legal culture. As a solution, this study recommends the reconstruction of election dispute resolution regulations, including extending the dispute resolution period to 21 working days, strengthening the legal force of mediation results to be binding, ensuring that the execution of adjudication decisions can run well, and applying sanctions for election organizers who do not carry out the decision in a timely manner. The novelty of this study lies in the critical analysis of the weaknesses of nationally applicable regulations as well as the proposed legal reconstruction that emphasizes more on substantive justice in resolving election disputes in Indonesia. With the improvement of regulations, it is hoped that the election dispute resolution system in Indonesia can be more transparent, effective, and fair, thereby increasing public trust in the election process and strengthening the legitimacy of election results in Indonesia.

Criteria Analysis and Application of Analytical Hierarchy Process (AHP) In Determining Road Maintenance Priorities on Cokroaminoto Bojonegoro Road Section

Miftakhul Arifin, Risma Marleno, Wateno Oetomo — Sat, 22 Mar 2025 00:00:00 +0000

This study aims to develop a systematic approach for prioritizing road maintenance on Cokroaminoto Road in Bojonegoro by combining the Analytical Hierarchy Process (AHP) with PKRMS data. The research identifies eight key criteria essential for prioritizing maintenance activities, including road damage, traffic volume, safety, construction costs, implementation duration, accessibility, and weather conditions. AHP was used to assign weights to these criteria, with safety emerging as the most critical factor. The results show that road sections with high traffic intensity and significant deterioration are prioritized for preventive maintenance, especially in areas with high accident risks. By integrating technical data from the PKRMS with the AHP methodology, this study offers a transparent and objective decision-making model for road management. The findings highlight the importance of focusing on preventive maintenance to mitigate future rehabilitation costs and extend the service life of roads. This research provides valuable insights for efficient resource allocation and offers a replicable model for road infrastructure management in other regions with similar challenges.

Analysis of Road Conditions In The Kaligunting-Bajulan Section Using The Pavement Condition Index (PCI) Method

Salman At Taufan, Risma Marleno, Wateno Oetomo — Sat, 22 Mar 2025 00:00:00 +0000

This study evaluates the road condition of the Kaligunting-Bajulan section in Madiun Regency using the Pavement Condition Index (PCI) method. The goal is to assess the level of deterioration, identify repair needs, and estimate costs. The findings reveal that the road is in moderate to poor condition, with the average PCI score of 58.08, highlighting the need for immediate intervention, particularly in segments with the most severe damage. The research employs a combination of field surveys, visual assessments, and drone technology to ensure accurate data collection. The study recommends a cost-efficient repair strategy that includes sealing and repaving damaged sections. This approach helps prioritize road segments based on damage severity and traffic load, ensuring that maintenance efforts are focused on the most critical areas. By utilizing the PCI method, the study offers a transparent and measurable framework for local governments to allocate repair budgets more efficiently, ensuring improved road safety and longer infrastructure lifespan. This research supports the implementation of preventive maintenance strategies and presents a replicable model for managing road infrastructure in other regions with similar challenges.

Empowering Women In Local Communities Through PT Borneo Indobara’s CSR Initiatives: Sustainable Strategies For Local Uniform Production

Silvyna Aditia, Anggara Wisesa — Sat, 22 Mar 2025 00:00:00 +0000

This study explores the role of Corporate Social Responsibility (CSR) in empowering women in local communities through PT Borneo Indobara’s initiatives, focusing on the sustainable production of uniforms. The research identifies key challenges faced by local tailors, including limited skills, outdated equipment, access to quality raw materials, and market constraints. By applying the Shared Value Framework (SVF) and Theory of Change (ToC), the study proposes solutions that integrate community empowerment with business strategies. Key recommendations include skills development for women, provision of modern sewing machines, and the creation of local supply chains for raw materials. The findings demonstrate that empowering local women through targeted training and financial support can significantly enhance their ability to meet industry standards, thereby fostering economic growth and improving local production capacity. The study also emphasizes the importance of collaboration between businesses, government, and local stakeholders in creating a sustainable model for local uniform production. This approach not only helps PT Borneo Indobara meet its uniform supply needs but also contributes to the broader social development of the community. The research provides a model that can be replicated by other industries looking to integrate CSR and CSV initiatives into their business operations, contributing to long-term sustainable development goals such as gender equality and inclusive economic growth.

Reconstruction of Minor Criminal Case Settlement By The Prosecutor's Office Through Restorative Justice

Teuku Syahroni, Fauzie Yusuf Hasibuan, Kristiawanto Kristiawanto — Sat, 22 Mar 2025 00:00:00 +0000

This study analyzes the implementation of restorative justice in handling minor crimes by the Prosecutor's Office and offers a policy reconstruction to enhance its effectiveness and achieve substantive justice within the criminal law system. Employing a normative juridical method, the research utilizes legislative, case, historical, comparative, and conceptual approaches. The analysis draws on theories of justice by John Rawls, Lawrence M. Friedman’s theory of the legal system, and Howard J. Zehr’s theory of restorative justice. The findings reveal that restorative justice is not yet optimally implemented due to disparities in regional policy execution, weak legal infrastructure, and a prevailing retributive mindset among officials and the public. As a solution, the study recommends the mandatory implementation of restorative justice for minor crimes meeting specific criteria, clarifying application standards, enhancing law enforcement training, establishing more restorative justice centers, and strengthening supervision and evaluation mechanisms. The novelty of this research lies in identifying multidimensional barriers, integrating a comprehensive theoretical framework, and proposing a more systematic policy reconstruction. With improved implementation, restorative justice can become a primary tool in resolving minor offenses, reducing overcrowding in correctional facilities, and fostering a more equitable, recovery-focused legal system.

The Contribution of Authentic Leadership, Work Motivation, Work Ethic, and Academic Supervision To Teachers Organizational Commitment at SMP Negeri 2 Kuta Utara

Ni Putu Ayu Novia Dewi, Anak Agung Gede Agung, Kadek Rihendra Dantes — Fri, 28 Mar 2025 00:00:00 +0000

This research aims to alalyze the contribution of authentic leadership, work motivation, work ethic and academic supervision towards organizational commitment of teachers at SMP Negeri 2 Kuta Utara. This research is an ex-post facto research which is taking population of 76 teachers of SMP Negeri 2 Kuta Utara. The entire population is used as a research sample so that this research is population research. The data in this research is collected using a closed-choice questionnaire with a Likert scale model. The research data is analyzed using descriptive statistical analysis techniques, inferential statistics, product moment correlation tests, partial correlations, and multiple correlations/regressions, which is analyzed using IBM SPSS Statistics 26. The results of the research show that there are (1) there is a significant contribution of authentic leadership to the organizational commitment of teachers, with a correlation coefficient (r1y) of 0.674, a partial correlation coefficient of 0.310, and an effective contribution of 11.80%, (2) there is a significant contribution of work motivation to the organizational commitment of teachers, with a correlation coefficient (r2y) of 0.827, a partial correlation coefficient of 0.310, and an effective contribution of 24.56%, (3) there is a significant contribution of work ethic to the organizational commitment of teachers, with a correlation coefficient (r3y) of 0.865, a partial correlation coefficient of 0.273, and an effective contribution of 25.60%, (4) there is a significant contribution of academic supervision to the organizational commitment of teachers, with a correlation coefficient (R4y) of 0.757, a partial correlation coefficient of 0.410 and an effective contribution of 21.35%, (5) there is a significant contribution of authentic leadership, work motivation, work ethic and academic supervision together to the organizational commitment of teachers with a correlation coefficient (ry.1,2,3,4) of 0.912 and an effective contribution of 83.31%.

Rare Malaria Case in Jakarta: Diagnostic Challenges and Treatment Strategies for General Practitioners in Non-Endemic Area

Melvin Andrean, Afif Faizi Assafah — Fri, 28 Mar 2025 00:00:00 +0000

Malaria, a significant global health issue caused by Plasmodium species, is rare in urban areas like Jakarta but remains endemic in regions such as Papua, Indonesia. This case report highlights a mixed Plasmodium infection (P. vivax and P. malariae) in a 27-year-old male presenting with fever, chills, and body aches. Initially misdiagnosed with dengue fever due to overlapping symptoms, further history revealed recent travel to Papua, leading to malaria diagnosis via blood smear examination. The case emphasizes diagnostic challenges in non-endemic regions where general practitioners may lack familiarity with malaria, especially in atypical presentations. Rapid diagnostic tests, hematological markers, and detailed travel histories are critical for improving diagnostic accuracy. Treatment with dihydroartemisinin-piperaquine and primaquine was effective, showcasing the importance of adhering to national malaria guidelines. This report highlights the need for heightened awareness, better training, and improved diagnostic resources to manage malaria in non-endemic urban areas effectively.