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Journal articles on the topic 'Moderation method'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Janitha, Plackal Ayyappan, Mohan Raj Kalyani, and Thomas J.F. "Grade Inflation An Inquiry into the Cause." International Journal of Trend in Scientific Research and Development 2, no. 1 (2017): 31–36. https://doi.org/10.31142/ijtsrd5844.

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The aim of the study is to identify a moderation method to effectively control and eliminate grade inflation. This retrospective study was undertaken to investigate the end semester outcomes of three consensus moderation processes namely, Group, Peer and Panel moderations implemented over three consecutive semesters. In Group moderation, group of faculty members of the college irrespective of their specialty were involved in moderating the question papers whereas in Peer to peer moderation the choice of moderator, a subject expert, was by individual faculty members. A three member Panel consti

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van Kollenburg, Geert H., and Marcel A. Croon. "How to define and test an indirect moderation model: The missing link in regression-based path models." Methodology 18, no. 3 (2022): 164–84. http://dx.doi.org/10.5964/meth.9473.

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Two of the most important extensions of the basic regression model are moderated effects (due to interactions) and mediated effects (i.e. indirect effects). Combinations of these effects may also be present. In this work, an important, yet missing combination is presented that can determine whether a moderating effect itself is mediated by another variable. This ‘indirect moderation’ model can be assessed by a four-step decision tree which guides the user through the necessary regression analyses to infer or refute indirect moderation. A simulation experiment shows how the method works under s

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Chaerunnisak, Uum Helmina, and Andri Wskita Adji. "PENGUKURAN KINERJA KOMITMEN ORGANISASI PADA KINERJA MANAJERIAL DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI." BALANCE: Economic, Business, Management and Accounting Journal 17, no. 1 (2020): 42. http://dx.doi.org/10.30651/blc.v17i1.4182.

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Business competition in this day and age is considered to be very tight, increasing the efforts of UMKM to improve managerial performance. Starting from the improvement from the management side to thr improvement of service to consumers. Long term goal: study the effect of the performance measurement system, organizational commitment on managerial performance with financial distress as a moderating variable in UMKM Yogyakarta. The method used to achieve the goal is to distribute questionnaire are processed using to the SEM-PLS methods and analyzed. The data that can be obtained from 88% of the

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Dunggio, Maryam, Chusnah Chusnah, Ahmad Sukatmajaya, and Aufia Maulidiya. "PERAN KOMPENSASI SEBAGAI VARIABEL MODERASI PADA PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN." Kinerja 5, no. 01 (2022): 96–110. http://dx.doi.org/10.34005/kinerja.v5i01.2353.

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This study aims to analyze the effect of work discipline and compensation on employee performance. In addition, this study aims to test the moderation effect of compensation variables in strengthening the influence of work discipline on employee performance. The study was conducted using a sample of 67 employees of the production department at PT. SS Danisa Nusantara. The data analysis method in this study used the SEM-PLS model. The results of the study proved that work discipline has a positive and significant effect on employee performance. Compensation has no significant effect on employee

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Dunggio, Maryam, Chusnah Chusnah, Ahmad Sukatmajaya, and Aufia Maulidiya. "PERAN KOMPENSASI SEBAGAI VARIABEL MODERASI PADA PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN." Kinerja 5, no. 02 (2022): 96–110. https://doi.org/10.34005/kinerja.v5i02.2353.

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This study aims to analyze the effect of work discipline and compensation on employee performance. In addition, this study aims to test the moderation effect of compensation variables in strengthening the influence of work discipline on employee performance. The study was conducted using a sample of 67 employees of the production department at PT. SS Danisa Nusantara. The data analysis method in this study used the SEM-PLS model. The results of the study proved that work discipline has a positive and significant effect on employee performance. Compensation has no significant effect on employee

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Fahrun Nisak, Farahh, Hidayatu Munawaroh, and Salbia Abbas. "The Effect of “Kids Moderations” Interactive Multimedia on Religious Moderation Attitudes in Early Childhood." Indonesian Journal of Early Childhood Educational Research (IJECER) 1, no. 1 (2022): 38. http://dx.doi.org/10.31958/ijecer.v1i1.5811.

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This research aims to determine the effect of interactive multimedia on religious moderation attitude in early childhood. The research used quasi-experimental method. One group pretest posttest was chosen as the design of the research. Data were collected by using checklist observation and analyzed using t-test. Results showed that religious moderation attitude in early childhood was increased by applying “Kids Moderations” interactive multimedia in learning process. Therefore, multimedia can be used as a tool to introduce religious moderation attitude since an early age and prevent intoleranc

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Anggreani, Kamellia Nety, and Arasy Alimudin. "Marketing Strategy in Moderation of Social Media & Marketplace to Increase Sales Turnover Anticipating the Impact of the Covid-19 Pandemic at Rasana Juice Surabaya." IJEBD (International Journal of Entrepreneurship and Business Development) 8, no. 3 (2025): 428–44. https://doi.org/10.29138/ijebd.v8i3.3267.

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Purpose: This study aims to determine the effect of marketing strategy on sales turnover with each moderating variable, namely social media and marketplace. Design/Methodology/Approach: This research is a causal associative research with a quantitative approach, for data processing with SEM method and using SmartPLS 3.0 software. The variables analyzed in this study are product (X1) , price (X2) , location/distribution (X3) , promotion (X4) , sales volume (Y) , social media (SM) and marketplace (M). The population in this study is MSMEs for beverage products with a total sample of 152 MSMEs. T

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Silaban, Amon, Robin Robin, Bambang Satriawan, et al. "THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN." International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) 1, no. 12 (2022): 787–96. http://dx.doi.org/10.54443/ijset.v1i12.84.

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This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with taxation socialization as a moderator. The population of this study is umkm corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a total sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire whi

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Abid, Djazuli, Utami Dinarossi, and Candera Mister. "The Role of Macroeconomic Factors as Moderating the Global Sharia Stock Index to the Indonesian Sharia Stock Index." Account and Financial Management Journal 06, no. 07 (2021): 2372–78. https://doi.org/10.47191/afmj/v6i7.01.

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Abstract This study examined  the influence  of the global sharia stock index on the Indonesian sharia stock index considering macroeconomic factors and their moderating role. The Global sharia Stock Index in this study used  the Dow Jones sharia Market Index and the FTSE Global sharia Index Series. The role of moderation is proxied by inflation rate and exchange rate. The research data analysis method used multiple regression analysis and interaction test or moderating regression analysis. The results of the study showed  that there was  an influence of the Global Sha

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Nurmadi, Ruswan, and Liza Novietta. "The Effect Of Profitability And Liquidity On Firm Value With Dividend Policy As Moderating Variable." Accounting and Business Journal 4, no. 1 (2022): 62. http://dx.doi.org/10.54248/abj.v4i1.4061.

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The purpose of this research aimed to analyze the effect of Profitability and Liquidity on Firm Value with Dividend Policy as moderating variable. This research used secondary data, which were financial reports from LQ-45 companies that were listed in the Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was moderated regression analysis. Based on the results of this research showed that the value of determination after moderation was greater than the value of determination before moderation, which meant that the moderating variable, Dividend Policy (PBV), can

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Wismashanti, Rizky Amalia. "Social Media Content Moderation Challenges for Vulnerable Groups: A Case Study on Tiktok Indonesia." Eduvest - Journal of Universal Studies 3, no. 8 (2023): 1449–64. http://dx.doi.org/10.59188/eduvest.v3i8.893.

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As a popular social media platform, TikTok relies heavily on User-Generated Content (UGC), which is also one of its main attractions. The rapid production of UGC has implications for Tiktok's ability to moderate a large amount of content in a short time. Even though algorithmic technology and automatic filtering are used to assist this process, a moderator team that is responsive and efficient in carrying out moderation actions is needed. This need has implications for the growth of the Commercial Content Moderation (CCM) industry, where Tiktok employs a team of moderators to check and moderat

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Hardiansyah Lukita and Mesra B. "Analysis of the Effect of Work Discipline and Work Experience on Employee Performance Moderated by Organizational Commitment to PT HKI Pekanbaru-Dumai Rest Area Development Project." International Journal of Management, Economic and Accounting 1, no. 2 (2023): 349–65. http://dx.doi.org/10.61306/ijmea.v1i2.38.

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This study was conducted to analyze the effect of work discipline and work experience on employee performance moderated by the organization's commitment to PT HKI Pekanbaru-Dumai Rest Area Development Project. The sample in this study was 80 respondents who were contract employees. The analysis method used is moderating regression analysis. This research was conducted by statistical methods processed with the help of SPSS v. 25 Software. The results showed that partially the variables of Work Discipline and work experience had a significant positive effect on Employee Performance. The results

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Sitepu, Sri Adina, Beby Karina Fawzeea Sembiring, and Syafrizal Helmi Situmorang. "THE EFFECT OF SERVICESCAPE AND LIFESTYLE ON REPURCHASE INTENTION WITH MEDIATION OF PERSUASION ON SOETA DINING HALL CAFE BINJAI." International Conference of Business and Social Sciences 3, no. 1 (2023): 1–17. http://dx.doi.org/10.24034/icobuss.v3i1.336.

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This study aimed to determine and analyze the effect of servicescape, and lifestyle on repurchase intention with persuasion as moderation. The type of data used is primary data. The population in this research is infinite, with an accidental sampling technique of as many as 135 samples. The data analysis method used is moderating. Data analysis was performed through SPSS. The results of this study state that servicescape has a significant effect on repurchase intention, lifestyle has a significant effect on repurchase intention, persuasion has a significant effect on repurchase intention, and

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Sitepu, Sri Adina, Beby Karina Fawzeea Sembiring, and Syafrizal Helmi Situmorang. "THE EFFECT OF SERVICESCAPE AND LIFESTYLE ON REPURCHASE INTENTION WITH MEDIATION OF PERSUASION ON SOETA DINING HALL CAFE BINJAI." International Conference of Business and Social Sciences 3, no. 1 (2023): 8–19. http://dx.doi.org/10.24034/icobuss.v3i1.337.

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This study aimed to determine and analyze the effect of servicescape, and lifestyle on repurchase intention with persuasion as moderation. The type of data used is primary data. The population in this research is infinite, with an accidental sampling technique of as many as 135 samples. The data analysis method used is moderating. Data analysis was performed through SPSS. The results of this study state that servicescape has a significant effect on repurchase intention, lifestyle has a significant effect on repurchase intention, persuasion has a significant effect on repurchase intention, and

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Shafira, Rizka Yulia, and Hersugondo Hersugondo. "Peran Third Party Assurance, CSR dan Kinerja Keuangan: Financial Leverage sebagai Efek Moderasi." Owner 7, no. 2 (2023): 1479–89. http://dx.doi.org/10.33395/owner.v7i2.1389.

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The study aims to examine the mediating effect of third party assurance (TPA) and the moderating effect of financial leverage in corporate social responsibility (CSR) on the relationship between financial performance in the manufacturing industry in Indonesia. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. The analytical method used is panel data regression analysis method and moderation regression model. The results of the study show that CSR has a positive effect on financial performance. TPA has a negative effect on financial performance and does not m

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Feriyanto, Feriyanto. "TAREKAT DAN MODERASI BERAGAMA." Tatar Pasundan : Jurnal Diklat Keagamaan 14, no. 2 (2020): 158–72. http://dx.doi.org/10.38075/tp.v14i2.104.

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Tarekat Qadariyah Naqsabandiyah (TQN) is the research’s subject, due to the phenomenon of religious moderation among TQN practitioners. The research uses phenomenological method. The data are collected through participant observation, interviews, and literature review. Data analysis techniques are completed by reducing, presenting, and concluding. The results show that the practices; first, religious moderation’s form exists among practitioners of inclusive TQN and social solidarity. Second, internalized teachings of tanbih values are involving moderate attitude in religion, social protection,

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Hanafiah, Mahmudi, and Nasrullah Nasrullah. "LITERASI BUDAYA DAN KEWARGAAN PADA ERA REVOLUSI INDUSTRI 4.0 SEBAGAI UPAYA DALAM MEMPERKUAT MODERASI BERAGAMA DI INDONESIA." Tatar Pasundan : Jurnal Diklat Keagamaan 16, no. 1 (2022): 36–50. http://dx.doi.org/10.38075/tp.v16i1.234.

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This article aims to provide answers about the role of literacy and citizenship in the industrial revolution 4.0 era to strengthen religious moderation in Indonesia. This research is qualitative with a descriptive nature and normative-sociological approach. Library research by using content analysis method is also applied. The results conclude that religious diversity in Indonesia must be combined to create a beauty. In combining these differences, precise steps are required. Cultural literacy and citizenship in the industrial revolution 4.0 era are steppingstones towards a surefire step which

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Putri, Destiana Nila, and Hamida Hunein. "PENGARUH PENGETAHUAN PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN SEBAGAI PEMODERASI." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 4, no. 3 (2021): 653–61. http://dx.doi.org/10.37481/sjr.v4i3.348.

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This study aims to analyze the effect of tax knowledge and tax sanctions on the level of taxpayer compliance with service quality as a moderator. The dependent variable in this study is the level of taxpayer compliance, the moderating variable in this study is service quality, and the independent variable consists of tax knowledge and tax sanctions. The type of research used is quantitative method. This research was conducted at the Pratama Tax Service Office (KPP) Jakarta Cengkareng in the West Jakarta Region. The sampling method is quota. Questionnaires distributed as many as 100 questionnai

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-, Elicia Eprianda_Khairun Nisa_Lahfiz Safutra. "QUALITY OF YOGYAKARTA CITY RELIGIOUS MODERATION INDEX IN 2022." Jurnal Moderasi 3, no. 2 (2023): 01–19. https://doi.org/10.14421/jm.2023.32.01.

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The covid-19 pandemic has changed many of the fabric of people's lives in terms of carrying out worship and also traditions that are usually routinely carried out by the people of Yogyakarta. This impacts the lack of enthusiasm for one's participation in worship according to the beliefs of each religious follower. The pandemic changed a person's religious attitude as evidenced by people who were initially diligent in praying in mosques or Sunday worship becoming unable to anymore due to limitations by government regulations to prevent the transmission of covid-19. As an area that has various r

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Sri, Purwaningsih, Pernamasari Rieke, and Tarmidi Deden. "The Impact of Good Corporate Governance as a Moderation of Company Performance on the Timeliness of Submitting Financial Statements." Journal of Economics, Finance And Management Studies 5, no. 01 (2022): 211–20. https://doi.org/10.5281/zenodo.5915612.

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Timeliness in the submission of financial statements is an important factor in the relevant presentation information. This research is a proof of concept function analytically and experimentally. This study aims to determine the effect of company performance on timeliness submission of financial reports with good corporate governance as a moderating variable. The object of this research is a manufacturing company that has listed its shares on the IDX from 2018 to 2019. The sample of this study was 193 samples using the purposive sampling method. The analytical method used is a statistical anal

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Aviva, Jihan. "Effect of Risk Based Audit, Internal Control System and Organizational Commitment to Fraud Prevention With Ethical Considerations as Moderating Variables." Journal of Accounting and Taxation 2, no. 2 (2022): 55–69. http://dx.doi.org/10.47747/jat.v2i2.688.

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The formulation in this study is how the influence of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. The aim is to determine the effect of Risk Based Audit, Internal Control System, and Organizational Commitment to Fraud Prevention with Ethical Considerations as Moderating Variables. This research uses associative research type. The place of research was carried out in BUMN in the city of Palembang. The data used is primary data. Data collection techniques are interviews and questionnaires. The s

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Sukirno, Sukirno. "Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas." JMK (Jurnal Manajemen dan Kewirausahaan) 5, no. 1 (2020): 52. http://dx.doi.org/10.32503/jmk.v5i1.749.

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Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existen

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Nova, T. Khairul, Muhammad Adam, and Hamdi Harmen. "The Effect of Organizational Culture and Leadership Style on Employee Performance of Telkom Aceh Region: Generation Z as Moderator." International Journal of Scientific and Management Research 05, no. 08 (2022): 58–66. http://dx.doi.org/10.37502/ijsmr.2022.5805.

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This study intends to examine the effect of organizational culture and leadership style on employee performance with Generation Z as moderator. The population was all permanent and contract employees of PT. Telekomunikasi Indonesia Aceh Region (Telkom Aceh Region) totaling 1,130 people. Sampling used a simple random sampling technique using the Slovin formula so that a total sample of 295 employees was obtained. Data were collected using a questionnaire and analyzed using the Structural Equation Modeling (SEM) method. The measurement scale used was the Likert Summated Ratings Scale. The result

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Sari, Maya, Netti Siska N, and S. Sulastri. "Firm Size as Moderator to Capital Structure-Its Determinants Relations." GATR Journal of Finance and Banking Review 4, no. 3 (2019): 108–15. http://dx.doi.org/10.35609/jfbr.2019.4.3(4).

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Objective – Capital structure policy is a strategic decision related to the selection of funding sources. The best mixed of capital structure will produce a low cost of capital, which in turn can maximize the value of the company. This study aims to determine the effect of company size as a moderator on the relationship of capital structure and its determinant factors on manufacturing companies in Indonesia and Malaysia. Methodology – Data were collected from 40 manufacturing companies listed on the Indonesia Stock Exchange and 130 manufacturing companies listed on the Bursa Malaysia during 20

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Ikhwan Rasmana Tarigan and Muhammad Farih. "INTERNALISASI NILAI-NILAI MODERASI BERAGAMA DALAM PEMBELAJARAN PAI DAN BUDI PEKERTI DI SMK SEMEN GRESIK." MIYAH : Jurnal Studi Islam 21, no. 01 (2025): 129–46. https://doi.org/10.33754/miyah.v21i01.1317.

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This study aims (1) To find out how to internalize the values of religious moderation in learning Islamic Religious Education. (2) What are the supporting and inhibiting factors for the internalization of religious moderation values in Islamic Religious Education learning. (3) What are the implications of internalizing the values of religious moderation in learning Islamic Religious Education. The method used in this study is a descriptive qualitative research method with a type of field research located at Smk Semen Gresik. The subjects of this research include school principals, teachers and

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Putri, Dessi Antika. "PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI." Jurnal Magister Akuntansi Trisakti 7, no. 1 (2020): 85. http://dx.doi.org/10.25105/jmat.v7i1.6492.

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<p><em>This study aims to obtain empirical evidence of the influence of Audit Experience and Time budget pressure on Audit Quality with Auditor Ethics as Moderation Variables. The population in this study are auditors who work at public accounting firms in DKI Jakarta. Sampling use convenience sampling totaling 125 respondents. The primary data collection method used was a questionnaire method. Data were analyzed using multiple regression with moderation. The results showed that the Auditor's Experience had a positive effect on Audit Quality, while Time budget pressure had a negati

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Reza, Muhammad, and Asqolani Asqolani. "PENGARUH KOMPENSASI DIREKSI DAN RISIKO PERUSAHAAN PADA AGRESIVITAS PAJAK DI INDONESIA." Jurnal Akuntansi Kontemporer 14, no. 1 (2022): 1–17. http://dx.doi.org/10.33508/jako.v14i1.3111.

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Research Purposes. This research aims to examine the effect of directors’ compensation and firm risk on tax aggressiveness and the role of social responsibility disclosure in moderating this influence. Research Methods. Data form manufacturing public companies in Indonesia are used with a purposive sampling method from 2016 to 2019 to obtain 58 samples and 232 observations. This study uses two research models, namely the research model without moderation and the research model with moderation. Research Result and Findings. This research concluded that the compensation for directors and firm ri

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Mahmud, Moh Natsir. "RELIGIOUS MODERATION." Jurnal Diskursus Islam 10, no. 1 (2022): 82–88. http://dx.doi.org/10.24252/jdi.v10i1.28809.

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This article examines religious moderation from an epistemological perspective. One thing that needs to be studied in religious moderation is to properly recognize the doctrine of religious beliefs, sects or specific religious groups to formulate the system of communication and cooperation. Islam has a solid foundation in embodying religious moderation both from the Quran, hadith, the experience of the Prophet Muhammad, and the system of government that existed in history. Religious moderation is a demand that must be embodied in a safe and harmonious community, nation, and state among individ

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Putra Wijalin Halwa, Emanuel Kristinus Ndruru, and Yeremia Hia. "Mengembalikan Citra Pendidikan Dalam Bingkai Moderasi Beragama Ditinjau Dari Perspektif Pendidikan Agama Kristen." Coram Mundo: Jurnal Teologi dan Pendidikan Agama Kristen 5, no. 1 (2023): 159–67. http://dx.doi.org/10.55606/corammundo.v1i1.168.

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Religious moderation education is often used in both formal and informal educational institutions. In fact, religious moderation has developed significantly in learning practices. Several studies on the implementation and growth of religious moderation education in educational institutions found that the concept of religious moderation can awaken students' understanding of how to behave and how to behave in moderation. The author uses a qualitative research method with a descriptive approach, where this method looks at the data collected as the key to research. Religious moderation education i

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Hariadi, Sugeng, and Rindang Febrianti. "The Effect of Tax Knowledge and Tax Socialization on Tax Planning with Tax Reporting as a Moderating Variable." Muhasabatuna : Jurnal Akuntansi Syariah 5, no. 2 (2023): 165–74. http://dx.doi.org/10.54471/muhasabatuna.v5i2.2468.

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This research is about the Effect of Tax Knowledge and Tax Socialization on Tax Planning with Tax Reporting as a Moderating Variable. The dependent variable in this study is Tax Planning. The independent variables in this study are Tax Knowledge and Tax Socialization. The Moderating Variable in the study is Tax Reporting. This research was conducted at a coffee shop located in the Sudimoro Region, Malang City, East Java. The number of respondents in this study were 50 respondents. The sampling method used is the Questionnaire and Interview method. The results of this study conclude that tax kn

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Maslova, V. M. "MODERATION AS A WAY TO EFFECTIVELY CONDUCT EVENTS: METHODICAL ASPECT." Scientific Journal ECONOMIC SYSTEMS 13, no. 4 (2020): 85–90. http://dx.doi.org/10.29030/2309-2076-2020-13-4-85-90.

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The article discusses moderation, which is used for organizing and conducting various events, including internal meetings and working meetings; business meetings and negotiations; consultations for clients and partners, as well as training events. The main factors determining the need to involve a moderator in various events are identified. A step-by-step procedure for preparing and conducting the event is presented, which covers all stages from the organization to making decisions or recommendations. The features of conducting educational and online events using the moderation method are high

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Maskanah, Ulfa, Ahmad Suzaki Rifa’i, Addina Silky Nuriyah, and Benny Afwadzi. "Internalization of Religious Moderation Values Through Madrasah Culture." Proceeding of International Conference on Islamic Education (ICIED) 9, no. 1 (2024): 145. https://doi.org/10.18860/icied.v9i1.3135.

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Religious moderation, considered to have resonated in the world of education, has found several problems. Based on several facts, there is an increase in intolerance among high school students. Therefore, internalizing the value of religious moderation becomes the main topic of discussion. By emphasizing internalization through madrasah culture, this study aims to contribute to developing an education model that prioritizes academic aspects and balanced moral and social aspects. This study uses a qualitative approach, collecting data from interviews, observations, and documentation studies. Da

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Ni'mah, Nilnan, Fitri Fitri, and Imam Adlan. "Internalization of Religious Moderation Values Through Digital Literacy at Madrasah." Islamic Review: Jurnal Riset dan Kajian Keislaman 13, no. 2 (2024): 99–110. http://dx.doi.org/10.35878/islamicreview.v13i2.1266.

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The teachings of Rahmatan Lil Alamin Islam held by Muslims should also be instilled early, especially at the age of children. The social environment with diverse ethnicities, races, cultures and religions requires educators at the Madrasah Tsanawiyah (MTs) level to be present in providing moderate religious insights. Especially in the era of advances in communication technology, intolarance issues are also prone to be found on various social or digital media platforms. Therefore, religious moderations must be introduced and internalised to students. This article aims to explain the internalisa

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Phan-ae, Sudarat, Asrori Asrori, and Rusman Rusman. "DERADICALIZATION THROUGH UNDERSTANDING THE VALUE OF RELIGIOUS MODERATION IN MA'HAD DARULROHMAH PATTANI THAILAND." Kuttab 7, no. 1 (2023): 92. http://dx.doi.org/10.30736/ktb.v7i1.1475.

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Internalization of the value of religious moderation or wasatiyah as a form of resistance to extremism. The notion of radicalism caused by an internal misunderstanding of religious texts can be stemmed by a moderate understanding of Islam. This study aims to find out how the values of religious moderation are in Maahad Darulrahmah Pattani Thailand and how the method of cultivating religious moderation values is in Maahad Darulrahmah Pattani Thailand. This study used descriptive qualitative, observational data collection techniques, and interviews with the research subject, the Head of Maahad D

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Husnul, Husnul, and Nurhasanah Nurhasanah. "The Influence Of Managerial Ownership, Company SizeAnd Leverage of Conservatism Accounting With Profitability As A Moderating Variable In Manufacturing Companies." Proceedings of International Conference on Social Science, Political Science, and Humanities (ICoSPOLHUM) 3 (January 8, 2023): 00043. http://dx.doi.org/10.29103/icospolhum.v3i.256.

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This study was conducted to analyze the effect of managerial ownership, company size and leverage on accounting conservatism with profitability as a moderating variable in manufacturing companies listed on the IDX in 2019-2021. This research was conducted using quantitative methods using secondary data. The method used in determining the sample is porpusive sampling. Data analysis uses panel data regression analysis methods and moderation regression. The results showed that managerial ownership and leverage have no effecton accounting conservatism. However, company size affects accounting cons

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Bryan, Bryan, and Eddy Haryadi. "ANALISIS PENGARUH VARIABEL MODERASI SWITCHING COSTS TERHADAP HUBUNGAN SERVICE PERFORMANCE DAN CUSTOMER LOYALTY MEMBER CELEBRITY FITNESS JAKARTA." Jurnal Manajemen 15, no. 1 (2018): 52–71. http://dx.doi.org/10.25170/jm.v15i1.98.

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The purpose of this research to determine the effect of moderating variables on the relationship between Switching Costs, Service Performance and Customer Loyalty among Celebrity Fitness members. This research was carried out in a service company Celebrity Fitness. The respondents were limited to the members of Celebrity Fitness in Jakarta. Data obtained by distributing questionnaires to the sample. The method used in sampling is simple random sampling by means of draws. The sample are 165 active members of Celebrity Fitness. The results showed that there is significant influence of the modera

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Anasman Bernhard Sirait. "Analysis of the Effect of Return on Equity and Earning Per Share on The Share Price of PT Kalbe Farma, Tbk with the Rupiah Exchange Rate as a Moderation Variable. (Case Study on Indonesia Stock Exchange, Period of January 2016 – June 2019)." Krisnadwipayana International Journal of Management Studies 2, no. 2 (2022): 84–92. http://dx.doi.org/10.35137/kijms.v2i2.115.

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This research aims to determine the influence of Return on Equity and Earning per share against the price of shares with the Rupiah exchange rate as a moderation variable. Some previous researches on stock prices showed different results. Therefore, another study needs to be done to retest the theory of the stock price.The population of this research company manufactures the pharmaceutical sector of PT Kalbe Farma. The sampling method used is the Time Series method, so that 42 months of observation (January 2016 to June 2019). The research Data is obtained from the companies downloaded from th

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Saripuddin Daulay, Fakhruddin Azmi,. "RELIGIOUS MODERATION." PENDALAS: Jurnal Penelitian Tindakan Kelas dan Pengabdian Masyarakat 2, no. 1 (2022): 1–18. http://dx.doi.org/10.47006/pendalas.v2i1.92.

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Abstract This Discussion Aims To Add To The Treasures And Insights And understanding of religious moderation, which is a conception of great value highly recommended by Allah swt; even Allah swt calls this religious moderation as Wasathiyah. The method in this journal is to use a literature review. The Literature Review is a description of the theory, findings and other research materials obtained from reference materials to be used as a basis for research activities to develop a clear frame of mind from the formulation of the problem to be studied. someone else has done before. There are good

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Sari, Sasa Marita, Arie Setyo Dwi Purnomo, and Prasetyo Nugroho. "THE INFLUENCE OF FINANCIAL LITERACY AND THE USE OF SOCIAL COMMERCE ON THE FINANCIAL PERFORMANCE OF MSMEs IN MADURA." Jurnal Manajemen Sains dan Organisasi 5, no. 3 (2024): 207–19. https://doi.org/10.52300/jmso.v5i3.17204.

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Objective – The objective of this study is to examine how financial literacy and of social commerce usage affect the financial performance of MSMEs in Madura, concentrating on the function of cashless payment as a moderating factor in the relationship.Design/Methodology/Approach – The collected data for this study through quantitative methods such as interviews and questionnaires from the MSME population in Pamekasan Regency, utilizing the purposive sampling method for sample determination. A structural equation based on partial least squares (PLS) was used to analyze the data model through Sm

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Eny Maryanti. "Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Journal of Accounting Science 4, no. 2 (2020): 86–98. http://dx.doi.org/10.21070/jas.v4i2.1099.

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This study aims to determine whether company size moderates the effect of current ratio, environmental performance and debt to equity ratio on the profitability of consumer goods industry companies found on the Indonesia Stock Exchange (IDX). The period of this research is 2017-2019. The study population includes all consumer goods industry companies found on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. The sampling technique used was purposive sampling. The research population data were 114 companies, and obtained a sample of 45 companies. The data analysis method used is S

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Edward, Efendi Silalahi. "Employee Perceptions, Servant Leadership, Influence on Performance Which is Moderated by Occupational Health and Safety." Journal of Economics, Finance And Management Studies 07, no. 11 (2024): 6804–13. https://doi.org/10.5281/zenodo.14190128.

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This research aims to determine the influence of employee perceptions and servant leadership on employee performance by implementing and monitoring of occupational health and safety as a moderating variable. The data collection method uses random sampling. The total data was 72 respondents taken through a questionnaire using the partial least squares (PLS) data analysis method. Based on statistical tests, the research results show that thinking patterns do not have a significant effect on employee performance, while servant leadership has a positive effect on employee performance. The implemen

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Pasaribu, Mahadir, and Muhamad Alda. "Mobile-Based Learning Application Concerning Religious Moderation at MTsN 2 Medan Using the Waterfall Method." ZERO: Jurnal Sains, Matematika dan Terapan 7, no. 2 (2023): 166. http://dx.doi.org/10.30829/zero.v7i2.19228.

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Religious moderation is a religious perspective by understanding and practicing religious teachings in a balanced or non-extreme way. Currently, learning about religious moderation is only carried out at school, which is explained by a teacher. Limited insight into religious moderation is one of the factors why students lack empathy towards religious communities. Therefore, a mobile- based learning application is needed that can be the right solution to bring learning about religious moderation into the hands of students, facilitating access and learning outside the classroom to create a young

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DAMANHURI, Ahmad Saad. "MODERATION OF THE MATURIDIYYA SCHOOL: METHOD AND PRACTISE." Moturidiylik 2, no. 4 (2022): 57–66. https://doi.org/10.47980/moturidiy/2022/4/7.

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This article is devoted to an important issue related to the cultural life of Muslims in the era of irrational intolerance, and an attempt was made to provide examples of the logical arguments of our scholars in understanding the Qur'an and Sunnah. Then there is a talk about the doctrine of Maturidiyya, which made a significant contribution to the formation of Islamic thought. The first issue of the article begins with defining the meaning of the concept of Wasatiyya in the Qur'anic teaching and the dictionary. Secondly, ideological conflicts in the region of Mawarannahr, where the doctrine of

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Rosalina Noor, Triana, and Muhamad Ripin Ikwandi. "ANALISIS PROBLEMATIKA PEMAHAMAN MODERASI BERAGAMA SISWA MADRASAH TSANAWIYAH SWASTA SIDOARJO." Kuttab 9, no. 1 (2025): 90–103. https://doi.org/10.30736/ktb.v9i1.2382.

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This qualitative research-case study uses observation; interviews and focus group discussions with principal of the madrasah, vice principal of curriculum, PAI teachers and fifteen students; and madrasah documentation studies as data collection. Data analysed by using fishbone analysis through problem identification, problem formalization and continued identification of causes. The research’s result show that the problem of understanding religious moderation of students at MTs Hidayatul Muta'allimiin Sidoarjo is mapped to six aspects namely Man, Money, Method, Material, Measurement and Environ

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Saihu, Made, and Athoillah Islamy. "Mainstreaming Religious Moderation in Male Tradition of the Balinese Muslim Community." Walisongo: Jurnal Penelitian Sosial Keagamaan 30, no. 1 (2022): 21–38. http://dx.doi.org/10.21580/ws.30.1.12929.

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The plural societies, on the one hand, are an asset. However, it can also lead to social conflict. This study aims to uncover the values of moderatism found in the Male tradition in Jembrana, Bali. This article is qualitative research with an interpretive method. The data were collected through observation and interviews. This study reveals that there are values of religious moderation found in the Male tradition practiced by the Muslim community in Jembrana, Bali. The tradition contains integration between Islamic teachings and traditions that do not conflict with the normative teachings of I

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Sri Yulianingsih, Mohammad Hidayatul Holili, and Pindo Asti. "Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi." GEMILANG: Jurnal Manajemen dan Akuntansi 3, no. 2 (2023): 270–86. http://dx.doi.org/10.56910/gemilang.v3i2.1377.

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Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as M

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Zwageri, Achmad. "PENGARUH KARAKTERISTIK TIM MANAJEMEN PUNCAK TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI." Jurnal Akademi Akuntansi 3, no. 2 (2020): 133–52. http://dx.doi.org/10.22219/jaa.v3i2.11987.

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The purpose of this study is to analyze; the influence of the characteristics of the top management team on earnings management with audit quality as a moderating variable. The research sample was selected using a purposive method. The research method used is hypothesis testing, and the analysis model of this study uses a moderation regression analysis (MRA). The results showed that the characteristics of top management namely knowledge and tenure had a negative influence on earnings management, and on audit quality as a moderating factor not proven to strengthen its influence on earnings mana

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Mawarni, Riska, and Rio Johan Putra. "Pengaruh Corporate Social Responsibility, Political Connection, Financial Performance, terhadap Reputasi Perusahaan dengan Agresivitas Pajak sebagai Variabel Modersting." Jurnal Akuntansi Manajerial (Managerial Accounting Journal) 8, no. 1 (2023): 33–50. http://dx.doi.org/10.52447/jam.v8i1.6930.

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This study aims to examine the effect of Corporate Social Responsibility, Political Connection, and Financial Performance on Company Reputation with Tax Aggressiveness as a moderating variable. Secondary data used in this study through data collection available on the Indonesian Stock Exchange website in the form of annual financial reports. The main population used in this study are companies registered on JII for the 2017-2021 period, where the sampling method is used. The results of this study indicate that corporate social responsibility has a positive effect on company reputation, politic

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My Esti Wijayati and Fuad. "Penerapan Moderasi Beragama di Indonesia: Harmonis dan Inklusif." El-Faqih : Jurnal Pemikiran dan Hukum Islam 10, no. 2 (2024): 301–15. http://dx.doi.org/10.58401/faqih.v10i2.1502.

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This study explores the implementation of religious moderation as a strategic step toward realizing a more harmonious and inclusive future for Indonesia. The method used in this research is the literature review method, with a descriptive analysis approach, analyzing documents related to and implemented by programs of religious moderation in Indonesia. The research results show that the challenges faced by the government in implementing religious moderation include resistance from conservative groups and a lack of support from educational institutions. This study concludes that religious moder

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Martinus Duryadi. "Model Analisis Jalur (Path Analysis): Penelitian Teologi Terapan Kausalitas Kuantitatif." Jurnal Teologi Injili dan Pendidikan Agama 2, no. 4 (2024): 225–43. https://doi.org/10.55606/jutipa.v2i4.378.

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The method used in this paper, when viewed from the nature of exploration is applied research, from the nature of explanation is non-causality research, and the method used is qualitative method. The purpose of this paper is to introduce a path analysis research model. Path analysis research is widely used in social sciences such as business economics, management sciences and also in general education sciences. By introducing this type of path analysis research model, the authors hope, this model can be used by students and lecturers in Christian higher education. The path analysis research mo

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