Muhammadiyah University Purwokerto

Purpose: This study examines the effects of emotional intelligence and communication on employee performance, with knowledge sharing serving as a mediating variable in the agrotourism sector.Method: This study employs a quantitative approach using primary data collected through offline questionnaire distribution. A total of 152 employees of the PTPN IX Kaligua region participated as respondents. The data were analyzed using SEM-PLS with the support of SmartPLS version 4.Result: The findings indicate that emotional intelligence, communication, and knowledge sharing each have a significant positive effect on employee performance. Knowledge sharing mediates the relationship between communication and employee performance. However, knowledge sharing does not mediate the relationship between emotional intelligence and employee performance.Practical Implications for Economic Growth and Development: These findings highlight the importance of emotional intelligence, communication, and knowledge sharing in improving employee performance. Strengthening communication practices and fostering knowledge sharing among employees can enhance productivity, which may benefit organizational performance and, in the broader context, contribute to economic growth and development.Originality/Value: This study proposes a model that positions knowledge sharing as an intervening mechanism linking emotional intelligence and communication to employee performance in the agrotourism sector.

This study aims to develop Android-based mathematics learning media for 5th-grade students of SD 3 Panggisari as a solution to the low interest in learning and the limitations of conventional learning media. The development method used is the Multimedia Development Life Cycle (MDLC) which includes the stages of concept, design, material collection, assembly, testing, and distribution. The application is designed to contain mathematics materials according to the cur-riculum, equipped with visual illustrations, practice questions, and multiple-choice-based evalu-ations. Functional testing using the black box method shows that all application features run well. The implementation results show an increase in student learning interest, indicated by the results of the questionnaire testing using a Likert scale which obtained an average value of 4.39, thus in-cluded in the agree category. With these results, this Android-based mathematics learning media can be accepted in elementary school environments and is suitable for use as a learning support medium.

Di tengah ketidakkonsistenan temuan empiris mengenai penghindaran pajak di Indonesia, khususnya pada sektor barang konsumsi primer yang memiliki permintaan relatif stabil dan intensitas aset tinggi, penelitian ini menganalisis pengaruh profitabilitas, pertumbuhan penjualan, dan intensitas modal terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi pada periode pascapandemi 2021–2024. Penelitian menggunakan data panel yang mencakup 57 perusahaan barang konsumsi primer yang terdaftar di Bursa Efek Indonesia selama periode tersebut sehingga diperoleh 228 observasi, yang dianalisis menggunakan regresi data panel dengan pendekatan moderasi melalui perangkat lunak Stata versi 17. Penghindaran pajak diproksikan dengan Cash Effective Tax Rate (CETR), di mana nilai CETR yang lebih rendah mencerminkan tingkat penghindaran pajak yang lebih tinggi. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan intensitas modal berpengaruh positif terhadap penghindaran pajak, sementara ukuran perusahaan hanya memperkuat hubungan antara profitabilitas dan penghindaran pajak, tetapi tidak memoderasi pengaruh pertumbuhan penjualan dan intensitas modal. Studi ini memberikan implikasi teoretis bagi pengembangan teori agensi dan teori akuntansi positif, serta implikasi praktis bagi formulasi kebijakan pengawasan perpajakan berdasarkan karakteristik perusahaan di sektor barang konsumsi primer.

Penelitian ini bertujuan untuk menganalisa pengaruh profit sharing ratio (PSR), zakat performance ratio (ZPR), dan dewan pengawas syariah (DPS) terhadap kinerja keuangan Bank Umum Syariah (BUS) di Indonesia periode 2019–2024. Kinerja keuangan diukur menggunakan return on assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan bank syariah yang dipublikasikan oleh Otoritas Jasa Keuangan (OJK). Teknik penentuan sampel menggunakan purposive sampling dengan pooled unbalanced panel data, sehingga diperoleh 74 observasi dari 14 bank syariah. Metode analisis yang digunakan adalah regresi data panel dengan model Random Effect, yang dipilih berdasarkan hasil uji Hausman. Hasil penelitian menunjukkan bahwa profit sharing ratio (PSR) berpengaruh negatif terhadap ROA, zakat performance ratio (ZPR) berpengaruh positif terhadap ROA, serta dewan pengawas syariah (DPS) tidak berpengaruh terhadap ROA.

Sambiloto (Andrographis paniculata) comprises andrographolide, a compound characterized by inherently low bioavailability. Consequently, it is formulated into nanoparticles to enhance its pharmacokinetic profile. Andrographolide ables to fight free radicals that cause cell death. This study was conducted to determine nephroprotective activity of poly-lactic-co-glycolic acid (PLGA)-based Andrographis paniculata nanoparticles in vero cell line. Andrographis paniculata ethanol extract nanoparticles (50, 100, 250, 500, and 1000 ppm) were tested for cytotoxicity and nephroprotective activity. Nephroprotective tests consisted of acute nephroprotection, chronic nephroprotection, and recovery tests using concentrations of 100, 250 and 500 ppm. The protective effect was tested by administering nanoparticles, followed by H2O2. The recovery effect was tested by administering H2O2, followed by nanoparticles. All tests were carried out using the 3-(4, 5-dimethyl tiazol-2-il)-5-diphenyl tetrazolium bromide (MTT) assay method and data analysis was performed using one-way ANOVA. Andrographis paniculata ethanol extract nanoparticles (50 – 1000 ppm) did not have any toxic effect on Vero cell line. Nanoparticles provide nephroprotective activity based on concentration-dependent trend. High concentration nanoparticles (500 ppm) were able to provide better acute protective effect than vitamin E. Nanoparticles 500 ppm provided a better recovery effect (p<0,05) than vitamin E, but the chronic protection effect was lower than vitamin E. it can be concluded that Andrographis paniculata ethanol extract nanoparticles with concentration of 500 ppm provide effective nephroprotective activity against H2O2-induced toxicity in Vero cells line.

This study develops and evaluates a Canva-assisted Project Based Learning (PjBL) digital worksheet (LKPD) for food chain instruction in 5th-grade elementary students, using the ADDIE Research and Development model with a convergent mixed-method approach. A quasi-experimental pretest-posttest control group design involved 27 students in the experimental group (UPTD SDN 2 Way Mili) and 21 in the control group (UPTD SDN 3 Way Mili), selected through purposive sampling based on comparable baseline characteristics and infrastructure. Data were collected via expert validation sheets, critical thinking tests (10 essay items; validity 0.412-0.789; reliability 0.856), collaboration observation sheets, and response questionnaires, and analyzed using V-Aiken, descriptive statistics, Paired and Independent Sample T-Tests, and N-Gain Score. The digital worksheet achieved very valid status (V-Aiken = 0.90, 90.4%) and was rated very practical by students (93.4%) and teachers (4.59/5.00). The experimental group demonstrated significantly higher critical thinking gains (N-Gain = 0.78, high category) compared to the control group (N-Gain = 0.35, medium category), with statistically significant inter-group differences (t = 8.73; p < 0.001). These findings confirm that the integration of PjBL syntax with Canva’s interactive features effectively develops higher-order thinking skills aligned with 21st-century learning competencies.

Abstract Shear walls are commonly used in reinforced concrete buildings to enhance lateral stiffness and seismic resistance. However, in mid- to high-rise structures, their effectiveness diminishes in upper stories due to the concentration of bending demands and deformation, particularly when shear walls are curtailed below full height. This configuration can lead to excessive displacements in upper floors during strong earthquakes. To address this issue, this study investigates the integration of buckling-restrained braces (BRBs) in the upper frames of buildings with curtailed shear walls to improve seismic performance. The objective is to identify the optimal BRB placement strategy to mitigate upper-story deformations while maintaining structural efficiency. Numerical modeling was conducted on mid- and high-rise reinforced concrete frames incorporating partial shear walls, and seismic analysis was carried out using nonlinear dynamic simulations. Two metaheuristic optimization techniques, namely Genetic Algorithm (GA) and Harmony Search Algorithm (HSA), were applied to determine the most effective BRB configurations, as they are well-suited for solving complex, nonlinear structural optimization problems. The results indicate that BRB placement significantly enhances the structural response under seismic loading, particularly in the upper stories where shear walls are absent. Among the two algorithms, GA demonstrated greater computational efficiency and effectiveness in identifying optimal brace locations. These findings support the use of BRBs as a supplemental system in buildings with curtailed shear walls and highlight the potential of evolutionary algorithms in optimizing seismic design solutions.

Abstract Evaluating seismic performance is essential for structures in earthquake-prone regions, particularly reinforced concrete (RC) frames commonly used in countries like Indonesia. This study compares two prominent assessment methods: nonlinear time history analysis (THA), known for its high accuracy but computational demand, and the capacity spectrum method (CSM), which offers greater efficiency through pushover analysis but requires validation. A six-story RC frame with vertical irregularities, such as setbacks at intermediate levels, was modeled and analyzed under seismic loading based on the 1940 El Centro ground motion. Numerical results from both THA and CSM were benchmarked against experimental data from a previously conducted shake table test documented in the literature. The comparison focused on inter-story drift responses, which serve as key indicators of seismic performance. The results show that both methods produced slightly higher drift values compared to the experimental data, though the differences remained within acceptable engineering tolerances. The findings demonstrate that while THA remains a benchmark for detailed analysis, CSM provides a viable and faster alternative for the seismic assessment of irregular RC structures, especially during preliminary design or evaluation stages. This reinforces the potential of CSM to support performance-based seismic design in a more efficient manner without significant loss of accuracy.

A more profound understanding of the relationship between spiritual leadership and workplace deviant behaviour still needs to be explored. This study intends to fill a major vacuum in the existing literature by examining the relationship between spiritual leadership and abnormal conduct at work, particularly in non-bank Sharia Microfinance Institutions (Baitul Maal wat Tamwil). To analyse the data and investigate the suggested links, a quantitative method, namely Structural Equation Modelling (SEM), was used. The study found that there is a considerable negative correlation between spiritual leadership and deviant behaviour in the workplace, with Islamic spiritual well-being acting as a significant mediator. Workers are less likely to act inappropriately when they believe their bosses exhibit spiritual leadership qualities. Furthermore, the mediation of this relationship depends heavily on Islamic spiritual health. The results have applications for academics and practitioners of organizations. First, they stress that in order to reduce workplace deviance, organizational leaders must cultivate spiritual leadership traits. Second, including Islamic spiritual well-being as a mediating variable provides a new way of looking at the factors that affect employee behavior. Finally, the study emphasizes how important it is to include religious values in leadership development programs in order to promote a positive workplace culture. This study contributes to the body of knowledge by introducing Islamic spiritual well-being as a moderating factor in the relationship between spiritual guidance and deviant behaviour in the workplace. The study adds to our knowledge of the function of spirituality in organizational settings by investigating this link inside non-bank Sharia Microfinance Institutions.

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, kepemilikan manajerial, dan kepemilikan institusional terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Sampel penelitian terdiri atas 24 perusahaan perbankan yang dipilih menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda dengan tahapan analisis meliputi statistik deskriptif, uji asumsi klasik, uji hipotesis, uji koefisien determinasi, serta uji efek moderasi. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan kepemilikan institusional berpengaruh signifikan dengan arah negatif terhadap nilai perusahaan. Sementara itu, kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak mampu memoderasi pengaruh intellectual capital, kepemilikan manajerial, maupun kepemilikan institusional terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa penciptaan nilai perusahaan di sektor perbankan lebih dipengaruhi oleh pengelolaan aset intelektual dibandingkan struktur kepemilikan dan tingkat profitabilitas. Penelitian ini diharapkan dapat memberikan kontribusi teoretis dan praktis bagi pengembangan strategi peningkatan nilai perusahaan perbankan.