VISA: Journal of Vision and Ideas https://journal.laaroiba.ac.id/index.php/visa <p><strong>VISA: Journal of Vision and Ideas&nbsp;is a scientific journal for the academic community of universities and research institutions with a scope covering the results of research, studies, thoughts and ideas related to vision and solutions to various problems in the economic, social, educational, communication, and science fields. knowledge and environment. Journal of Vision and Ideas (VISA) is a peer-reviewed national journal published by the&nbsp;Laa Roiba Bogor National Islamic Institute (IAI-N)&nbsp;in collaboration with the&nbsp;Sharia Economic Society (MES)&nbsp;and the&nbsp;Intellectual Association for Islamic Studies (IAFORIS). ).&nbsp;It will be published three times every April, August and December. Starting from Volume 1 Number 1 to Volume 4 Number 1 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/visa. Starting from Volume 4 Number 1 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/visa.&nbsp;<a href="https://issn.brin.go.id/terbit/detail/20211204411617024">E-ISSN&nbsp;2809-2058</a><a href="https://issn.brin.go.id/terbit/detail/20211205521335426">P-ISSN 2809-2643.&nbsp;</a><em>VISA</em>&nbsp;was Accredited<a href="https://sinta.kemdikbud.go.id/journals/profile/11024">&nbsp;Sinta 5</a>&nbsp;(SK Dirjen Pendidikan Tinggi, Riset dan Teknologi&nbsp;<a href="https://drive.google.com/file/d/19F1AArWi20Zz3AC5uBY9z5YLQWi20-8Y/view?usp=sharing">No 79/E/KPT/2023</a>&nbsp;(page 170) &nbsp;4 start from Vol 1 No 2 2021&nbsp; to Vol 6 No 1 2026.</strong></p> <p><a href="https://drive.google.com/file/d/1UvZ6zOaeh07JWFAQ-2EVpy6XhU-_O0IM/view?usp=sharing"><strong><img src="https://i0.wp.com/gontornews.com/wp-content/uploads/2023/09/sinta5-Visa_001-web-1.jpg?resize=300%2C200&amp;ssl=1" width="581" height="387"></strong></a></p> LPPM IAI Nasional Laa Roiba Bogor en-US VISA: Journal of Vision and Ideas 2809-2643 Manfaat Media Modern dalam Membangun Dakwah Efektif https://journal.laaroiba.ac.id/index.php/visa/article/view/5462 <p><em>In fact, da'wah is an obligation for all mankind, in the form of a message of invitation from negative to positive actions to achieve the truth. In this era, conveying a da'wah message must be effective. Nowadays, da'i, khatib, ustadz, or ustazah may use the media or other methods of da'wah as additional tools to help their da'wah efforts. As a result, various new media are used to help implement da'wah, showing the importance of the internet as a tool for expanding and building successful da'wah today. Therefore, in this journal article the author discusses the benefits of modern media in building effective da'wah.</em></p> Erwan Efendi Muhammad Abdillah Habibi Rahma Dewi Tri Fia Akmala ##submission.copyrightStatement## 2023-10-24 2023-10-24 4 1 1 8 10.47467/visa.v4i1.5462 Pemanfaatan Podcast sebagai Media Dakwah di Era Digital https://journal.laaroiba.ac.id/index.php/visa/article/view/5464 <p><em>Podcasts are one of the many social media platforms that are growing rapidly. According to Fadilah (2017), podcasts are defined as online audio or video content that can be downloaded automatically to computers and smartphones for free or by subscription. This podcast content is a news source for internet-based radio broadcasts. The success of using podcast media for preaching can be seen from Ali Jaber and Habib Husain Jaffar Al Hadar. This research is descriptive qualitative research. The data source was obtained from searches of various podcast service provider sites and several previously existing related studies. Data was collected using documentation techniques and analyzed using the Huberman and Miles concept, namely through data reduction, data presentation, and drawing conclusions and verification. In 2005, podcasts began to gain popularity in Indonesia. On his weblog, Boy Avianto created his first podcast entitled "Any Podcast". Three years later, Soundcloud, an easier-to-use podcast creation and listening platform, was introduced. Podcasts have their own advantages in terms of communication and information because they are a medium that is currently continuing to develop to meet the needs of its audience. This can provide an opportunity for preachers to broadcast their da'wah using podcasts as a platform. Utilization of Podcasts as a Da'wah Media As a medium that is currently experiencing development in pampering its audience, podcasts also have their own advantages both in communication and information. One proof of the use of podcasts as a medium for da'wah is the many positive comments made by netizens, how they really enjoy and feel the preaching carried out by Habib Ja'far, even though from afar, one of the positive comments made is from the account @qyubayakustik9166 "We really grateful to be able to know Habib Ja'far in today's digital era, who explains knowledge that is easy to understand, stay healthy, Habib."</em></p> Erwan Efendi Mhd. Habib Ansyahri Siregar Dila Popyanti M Ridwan ##submission.copyrightStatement## 2023-10-24 2023-10-24 4 1 9 – 19 9 – 19 10.47467/visa.v4i1.5464 Penggunaan Media Sosial Instagram sebagai Trend Media Dakwah https://journal.laaroiba.ac.id/index.php/visa/article/view/5465 <p><em>The great influence of technological advances and the digital world has changed the way individuals access media and use social media to preach. Nowadays, it is difficult for people to resist the use of social media. On the other hand, in the midst of this epidemic, some people are addicted to preaching on social media. Da'wah is now delivered by media business people via the Zoom application, Google Meet, live streaming on Facebook, Instagram and YouTube, as well as WhatsApp groups.Because social media platforms such as Instagram can broadcast videos and photos online and allow permanent storage, they are often considered very effective tools for spreading Islamic principles. Without losing values, a short film lasting less than one minute without giving up the values ​​of preaching, Instagram is the most popular social media platform because its users don't get bored of looking for preaching information through Instagram. Because it is very easy for us to access this Instagram media to look for preaching news that is currently trending, besides that the preaching media via Instagram is currently very popular among millennials now, because it has become a booming trend among millennials.</em></p> Erwan Efendi Aura Jannah Wahyu Hidayat Wahyu Mulianto ##submission.copyrightStatement## 2023-10-24 2023-10-24 4 1 20 26 10.47467/visa.v4i1.5465 Tiktok sebagai Agen Jurnalistik Dakwah Masa Kini: Studi Deskriptif pada Akun Tiktok @Ajiepanqestu https://journal.laaroiba.ac.id/index.php/visa/article/view/5467 <p><em>Social media affects people of all ages and in all groups in this technologically advanced society. One of the media platforms used in preaching is TikTok. Researchers employ a qualitative approach using a descriptive methodology. The purpose of this study was to evaluate Tiktok's effectiveness as a da'wah platform. The sample used spans two weeks, from October 1, 2023, to October 14, 2023, and is content from the TikTok accounts @ajiepanqestu. The study's findings, which are based on how many people view and like the TikTok accounts @ajiepanqestu consistently FYP, should help spread the word about da'wah more effectively and efficiently.</em></p> Erwan Efendi Fadilah Khairunnisa Rangkuti Tamanda Siregar ##submission.copyrightStatement## 2023-10-25 2023-10-25 4 1 27 36 10.47467/visa.v4i1.5467 Pengaruh Profitabilitas dan Beban Pajak Tangguhan terhadap Penghindaran Pajak: Studi Kasus pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 https://journal.laaroiba.ac.id/index.php/visa/article/view/5712 <p><em>This research is intended as an effort to evaluate the impact of an organization's profits and retribution costs which are recognized as being related to the tendency of foundation organizations listed on the Indonesian Stock Exchange to avoid costs during the 2018-2022 period. Seven companies were selected as samples from a total of 67 companies using a purposive sampling approach technique. This research was tested using descriptive statistical techniques, examination of classical assumptions, and multiple linear regression analysis to test the research hypothesis. The results of the t-test statistical test indicate that there is a mathematically significant correlation between tax avoidance practices and the level of profitability, with a significance level of 0.004. However, there are no significant implications of the existence of deferred tax expenses on tax avoidance practices, as reflected at the significance level of 0.110. By referring to the results of the coefficient of determination analysis, it can be proven that profitability and simultaneously, deferred tax expenses have a significant influence on tax avoidance strategies, reaching 23.3%.</em></p> Mellisa Karen Benedicta Joan Yuliana Hutapea ##submission.copyrightStatement## 2023-12-05 2023-12-05 4 1 37 – 51 37 – 51 10.47467/visa.v4i1.5712 Pengaruh Leverage dan Transfer Pricing terhadap Tax Avoidance pada Perusahaan Pertambangan Batu Bara yang Terdaftar di BEI Periode 2019-2022 https://journal.laaroiba.ac.id/index.php/visa/article/view/5734 <p><em>This research is intended to explore whether leverage (debt) and transfer pricing have a significant impact on tax avoidance practices. The secondary data used comes from the annual financial reports of companies in the mining sector, especially the coal subsector, which have been collected from the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The purposive sampling method was applied in this research. The test results show that leverage has a significant influence on tax avoidance with a value of 0.003. On the other hand, transfer pricing does not show a significant impact on tax avoidance, with a value of 0.339. Leverage and transfer pricing, when considered as different variables, have a significant impact on tax avoidance with a value of 0.005.</em></p> Bonita Roida Masliana Manullang Marthinus Ismail ##submission.copyrightStatement## 2023-12-06 2023-12-06 4 1 52 64 10.47467/visa.v4i1.5734 Pengaruh Perkembangan Financial Technology terhadap Kepuasan Kualitas Pelayanan Transaksi https://journal.laaroiba.ac.id/index.php/visa/article/view/5797 <p><em>The purpose of this study was to determine how the development of financial technology affects </em><em>the satisfaction of transaction service quality. This research uses quantitative methods, and </em><em>primary data is used in this research. This study used a non-probability purposive sample, with </em><em>108 respondents as the sample. In this study, data was used for multiple linear regression </em><em>analysis. The test tool used is version 23 of the SPSS program. The results of this study state that the development of financial technology has a positive effect on transaction service quality </em><em>satisfaction.</em></p> Hanum Auliya Rahmadhani Ina Wadiatul Aqidah Rizky Nur Yasin ##submission.copyrightStatement## 2023-12-11 2023-12-11 4 1 65 71 10.47467/visa.v4i1.5797 Pengaruh Keseimbangan Kehidupan Kerja terhadap Kinerja Auditor dengan Stres Kerja Sebagai Variabel Mediasi https://journal.laaroiba.ac.id/index.php/visa/article/view/5799 <p><em>This research was conducted to determine and analyze the influence of work-life balance through the mediating variable work stress on the performance of BPK auditors representing West Kalimantan Province. The research respondents were 30 auditors who held the positions of first expert examiner and junior expert examiner. Data collection was carried out through an online questionnaire by providing an assessment of work-life balance indicators, testing work stress as a mediation and measuring its impact on the performance of BPK auditors. The data obtained was then analyzed using SmartPLS version 4 software. The results showed that work-life balance had no significant effect on auditor performance, work-life balance had a significant effect on auditor work stress, work stress had a significant effect on auditor performance and work-life balance had a significant effect on auditor performance through the mediating role of work stress.</em></p> Wahid Rakhmanto Titik Rosnani ##submission.copyrightStatement## 2023-12-11 2023-12-11 4 1 72 88 10.47467/visa.v4i1.5799 Pengaruh Profitabilitas dan Solvabilitas terhadap Return Saham pada Sub Sektor Makanan dan Minuman: Studi Empiris di Bursa Efek Indonesia Tahun 2020 – 2022 https://journal.laaroiba.ac.id/index.php/visa/article/view/6040 <p><em>This study aims to empirically examine the effect of Profitability (ROE) and Solvency (DER) both partially and simultaneously on Stock Returns. The research was conducted on food and beverage sector companies listed on the Indonesia Stock Exchange in 2020-2022 using a period per year. The samples used in this study amounted to 21 food and beverage companies. Where the sample selection was carried out using purposive sampling method. The type of data used in this study is quantitative research where the data used is secondary data. Secondary data is data obtained indirectly but obtained through published intermediary media. Secondary data in the research in this study comes from annual financial reports. The data analysis technique used in this research is multiple linear regression. Based on the results of data processing, it shows that partially Profitability proxied by Return On Equity (ROE) has a significant positive effect while Solvency proxied by Debt to Equity Ratio (DER) has an insignificant negative effect on stock returns.</em></p> Andi Febri Andra Suyatmin Waskito Adi ##submission.copyrightStatement## 2023-12-30 2023-12-30 4 1 89 101 10.47467/visa.v4i1.6040 Bandung Sadayana: Partisipasi Digital Masyarakat Kota Bandung dalam Membangun Smart City https://journal.laaroiba.ac.id/index.php/visa/article/view/5833 <p><em>The digital era has changed interactions between government and society, especially through wider digital participation and easy access through digital media. Community participation in this context can take the form of decision analysis, involving a process of deliberation and decision structuring to understand community preferences and perspectives. However, this participation is often limited to the later stages of the policy cycle, reducing the public's contribution to policy formation. This research focuses on the digital participation of the people of Bandung City, which is increasingly active through initiatives such as Bandung Sadayana. This platform, through features like Badami Forum, enables citizens to contribute to the development of the city. In the context of smart&nbsp; city development, Bandung faces challenges such as uneven socialization, lack of understanding of the smart&nbsp; city roadmap, and limited infrastructure. The effectiveness of community participation is influenced by a number of factors, including active involvement in planning forums, information transparency, effective communication, and the quality of policy implementation. Recommendations involve expanding digital participation through outreach campaigns, increasing transparency and communication, and focusing on the quality of project implementation. </em></p> Putri Haryani Naila Triandaya Putri Lina Miftahul Jannah ##submission.copyrightStatement## 2024-01-03 2024-01-03 4 1 102 121 10.47467/visa.v4i1.5833 Development of Syntax Acquisition in 3-Year-Old Children: A Longitudinal Study https://journal.laaroiba.ac.id/index.php/visa/article/view/6109 <p><em>A longitudinal study of syntax acquisition in three-year-old children provides a deeper understanding of how children develop their language abilities. By summarizing the findings from this research, we hope to take concrete steps to support optimal language development in the early stages of a child's life. This research uses the literature review research method, the literature review research method is an approach that involves examining and analyzing existing literature or research to gain a thorough understanding of a topic or research question. This process begins by determining the research topic and searching for relevant literature through various sources such as academic databases and digital libraries. The findings of this research provide a strong basis for designing early childhood education programs that pay attention to syntax acquisition patterns. Learning materials can be arranged according to children's developmental stages to support their optimal development. In addition, this research confirms that understanding language development at an early age can act as an indicator of children's psychological health. Monitoring syntax acquisition can help detect potential developmental problems or disorders early, opening up opportunities for more effective intervention.</em></p> Siti Ismahani Lutfi Putri Khairani Sonia Sabilla Tiara Putri Yusriani Yusriani ##submission.copyrightStatement## 2024-01-08 2024-01-08 4 1 122 129 10.47467/visa.v4i1.6109 Peran Manajemen Aset Untuk Pendeteksian Kehilangan Air di Perumda Air Minum Tugu Tirta Kota Malang https://journal.laaroiba.ac.id/index.php/visa/article/view/6078 Adhisa Neela Noor Safira Ali Masduqi ##submission.copyrightStatement## 2024-01-10 2024-01-10 4 1 130 149 10.47467/visa.v4i1.6078 Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada UMKM Mr Froniez https://journal.laaroiba.ac.id/index.php/visa/article/view/6079 <p><em>This study aims to determine the application of Mr. Froniez's MSME financial statements before using SAK EMKM and after using SAK EMKM. The rapid development of MSMEs in Indonesia, IAI has compiled financial accounting standards specifically for MSMEs, namely SAK EMKM. The existence of these standards makes it easy for MSME players to make accountable financial reports. However, there are still many MSME players who have not implemented SAK EMKM, one of which is Mr. Froniez. This research uses a qualitative descriptive approach. Primary data is data obtained from this research, using data collection techniques of observation, interviews, and documentation. This study obtained the results, namely the application of SAK EMKM to Mr. Froniez MSMEs by preparing financial reports on Mr. Froniez MSMEs. The financial statements include a statement of financial position, income statement, and notes to the financial statements.</em></p> Dewa Ayu Chittanirmala Mahadharma Adiati Trihastuti ##submission.copyrightStatement## 2024-01-10 2024-01-10 4 1 150 161 10.47467/visa.v4i1.6079 Faktor-Faktor yang Memengaruhi Keputusan Pembelian pada produk Dessert di Wilayah Jakarta https://journal.laaroiba.ac.id/index.php/visa/article/view/6080 <p><em>The aim of this research is to examine the influence of viral marketing, price and product quality on perceptions. You can also test how purchase intentions influence purchasing decisions. This research was conducted using a survey method where questionnaires were distributed via Microsoft Forms in the Jakarta area. The population used in this research is consumers who have purchased Mixue products at least twice, live in Jakarta, and are aged 17 years and over. This research used a purposive sampling method with a total of 202 respondents. The approach used in this research is a quantitative approach using the SEM (Structural Equation Modeling) analysis method. The results of this research show that purchase intentions are positively and significantly influenced by viral marketing and product quality. Purchasing decisions are greatly influenced by purchasing intentions. Purchase intention is not significantly influenced by the price perception variable</em></p> Jannati Adeni Yuha Usep Suhud Rahmi Rahmi ##submission.copyrightStatement## 2024-01-10 2024-01-10 4 1 162 178 10.47467/visa.v4i1.6080 Pengaruh Kepemimpinan dan Kompetensi terhadap Kinerja Karyawan PT Pratama Abadi Industri dengan Kepuasan Kerja sebagai Variabel Mediating https://journal.laaroiba.ac.id/index.php/visa/article/view/6223 <p><em>This research aims to test and analyze the influence of Leadership and Competency on Employee Performance with Job Satisfaction as a Mediating Variable at PT. Pratama Abadi Industri. The independent variables used are Leadership and Competence, while the dependent variables are Employee Performance and the mediating variable is Job Satisfaction. The data collection method in this research was carried out by distributing questionnaires to 150 respondents from employees at PT. Pratama Abadi Industri. The research method used is an associative quantitative method using primary data and the data analysis model used is Structural Equitional Modeling (SEM) using PLS.4. The results of this research show that leadership has a positive and significant effect on employee performance with a coefficient value of 0.411. Competence has a positive and significant effect on employee performance with a coefficient value of 0.182. Leadership has a positive and significant effect on Job Satisfaction with a coefficient value of 0.597. Competency has a positive and significant effect on Job Satisfaction with a coefficient value of 0.279. Leadership has a positive and significant effect on employee performance through job satisfaction with a coefficient value of 0.460. Competency has a positive and significant effect on employee performance through job satisfaction with a coefficient value of 0.253. Job Satisfaction has a positive and significant effect on Employee Performance with a coefficient value of 0.389.</em></p> Cecep Haryoto Hasanah Hasanah Koen Adi Suryo ##submission.copyrightStatement## 2024-01-23 2024-01-23 4 1 179 188 10.47467/visa.v4i1.6223 Analisis Pengaruh Motivasi terhadap Loyalitas Pemain Game Mobile Legends https://journal.laaroiba.ac.id/index.php/visa/article/view/6224 <p><em>Growing technology is influencing the emergence of the internet and new innovations. One of them is the emergence of virtual games that connect between players even with unlimite­d distances. A virtual game that is currently being favored by all people, namely Mobile Legends. This application provides interesting facilities for many users of the game. The connection between players and the facilities provided can be one of the driving factors that motivate users to continue playing the game. This study was conducted to determine the level of influence of motivation on user loyalty mobile game Legend. Sampling technique is done through the Google Form platform and the dissemination of questionnaires with purposive sampling techniques and inferential statistical methods. The results of this study show</em><em>s</em><em> that the influence</em><em> both</em><em> of intrinsic and extrinsic motivation has a very strong effect of 69.8% on user loyalty.</em></p> Mohammad Arsyad Islamay Fasha Fahreza Ihsan Putra Adrian Azhar Wijanarko ##submission.copyrightStatement## 2024-01-23 2024-01-23 4 1 189 201 10.47467/visa.v4i1.6224 Pengaruh SPI, Kepatuhan Peraturan Perundang-Undangan, dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan terhadap Opini Audit BPK. https://journal.laaroiba.ac.id/index.php/visa/article/view/6225 <p><em>The research aimed to obtain empirical evidence regarding the effect of the internal control system, compliance with regulations and laws, and follow-up of audit recommendations on BPK audit opinion. The population of the research is the Ministry and Institution listed in Ikhtisar Hasil Pemeriksaan Semester (IHPS) I 2019 with the observation period during 2016 – 2018. The data was obtained by </em><a href="http://bpk.go.id"><em>http://bpk.go.id</em></a><em> and Pusat Informasi dan Komunikasi (PIK) BPK RI. The sampling method was performed using the purposive sampling method and obtained 85 samples with the result of 255 observation data. The analysis method was performed using logistic ordinal regression. The result of the research showed that the internal control system has no significant effect on BPK audit opinion. In contrast, compliance with regulations and laws, and follow-up of audit recommendations have a significant effect on BPK audit opinion.</em></p> Nurul Fitria Kamilah Adam Zakaria Indah Mulyasari ##submission.copyrightStatement## 2024-01-23 2024-01-23 4 1 202 217 10.47467/visa.v4i1.6225 Pengaruh Promosi dan Efektivitas Kampanye Influencer Marketing dalam Meningkatkan Kesadaran Merek Produk Kecantikan “Esqa” di Indonesia https://journal.laaroiba.ac.id/index.php/visa/article/view/6226 <p><em>Influencer marketing is the most important new marketing approach of the last decade for professionals on the front lines of purchasing decisions. According to Grenny (2014) said that the ability to make changes in someone's behavior and the person who does it is an influencer or influencer. This research uses a quantitative type of research. The approach used in this research is a survey approach, namely research that takes samples from the population and uses questionnaires as the main data collection tool. This research was conducted to explain the influence of promotion and effectiveness of influencer marketing campaigns on brand awareness. Based on the test results, it was found that Promotion (X1) individually had a significant effect on Brand Awareness (Y) of ESQA Cosmetics, as shown by the calculated t value of 3.138 which exceeded the t table of 1.660. Likewise, Influencer Marketing Campaign Effectiveness (X2) also has a significant impact on Brand Awareness (Y), with a calculated t value of 4.261 which is higher than the t table of 1.660. Furthermore, in a simultaneous test, both Promotion (X1) and Influencer Marketing Campaign Effectiveness (X2) together have a significant effect on Brand Awareness (Y) of ESQA Cosmetics, as shown by the calculated F value of 12.424 which exceeds the F table value of 3.09. Therefore, it can be concluded that there is a significant influence between Promotion (X1) and Influencer Marketing Campaign Effectiveness (X2) simultaneously on Brand Awareness (Y) of ESQA Cosmetics.</em></p> Tiara Aulia Al Aziz ##submission.copyrightStatement## 2024-01-23 2024-01-23 4 1 218 236 10.47467/visa.v4i1.6226