Abstract:Capital budgeting is a crucial aspect of financial management for MSMEs (Micro, Small, and Medium Enterprises) to ensure business sustainability and growth. This study aims to analyze the capital budgeting strategies implemented…
lemented by Nannos Racing to support their business continuity. The method used is a case study with data collected through direct observation, interviews with the owner, and documentation. The results indicate that well-planned and structured capital budgeting helps Nannos Racing optimize investment fund usage, reduce financial risk, and improve operational efficiency. An appropriate capital budgeting strategy also contributes to better investment decision-making and supports business expansion. This study recommends that MSMEs adopt systematic capital budgeting practices as part of their financial strategies to ensure business.
Abstract:The development of digital technology has influenced the learning preferences of students at the elementary level, including in the context of Islamic education. Intensive use of gadgets presents both challenges and opportunities…
rtunities in strengthening Quranic literacy. This study aims to analyze and describe teachers' strategies in managing students' digital preferences to strengthen Quranic literacy at Madrasah Ibtidaiyah Nurul Falah Majalaya - Karawang. The study used a qualitative approach with a case study type. Data were collected through participatory observation, in-depth interviews, and documentation studies, then analyzed interactively through data reduction, data presentation, and drawing conclusions. The results show that teachers' strategies are implemented through three main approaches: digital media integration in Quranic learning, literacy habits based on school culture, and collaboration with parents in supervising gadget use. Teachers direct the use of Quranic applications and audio-visual media in a controlled manner so that students' digital preferences are shifted to educational activities. The culture of morning literacy and intensive communication with parents strengthens the continuity of strategies at school and at home. The implications of this research emphasize the importance of redefining the role of teachers as adaptive and contextual managers of digital preferences in Islamic education. These findings contribute to the development of Qur'anic pedagogical practices that are responsive to the dynamics of the digital era.
Abstract:This study aims to analyze the effect of job insecurity and job satisfaction on the turnover intention of contract employees at PT Adetex Banjaran. Employment conditions in the textile industry indicate a relatively high…
level of job uncertainty, particularly for contract employees who experience changes in work schedules, income fluctuations, and limited guarantees of job continuity. These conditions have the potential to reduce job satisfaction and encourage employees’ intention to leave the company. This research employs a quantitative approach using a survey method. The research population consists of all contract employees at PT Adetex Banjaran, with the sample determined using a proportional sampling technique. Data were collected through the distribution of questionnaires developed based on indicators of job insecurity, job satisfaction, and turnover intention. Data analysis was conducted using descriptive and inferential statistical techniques with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, correlation analysis, multiple linear regression analysis, coefficient of determination, and partial and simultaneous hypothesis testing. The results indicate that job insecurity has a positive and significant effect on turnover intention, meaning that the higher the level of job insecurity perceived by employees, the greater their tendency to leave the company. In addition, job satisfaction has a negative and significant effect on turnover intention, indicating that higher job satisfaction leads to a lower intention to leave the organization. Simultaneously, job insecurity and job satisfaction have a significant effect on the turnover intention of contract employees at PT Adetex Banjaran. These findings highlight the importance of human resource management practices that focus on enhancing job security and job satisfaction in order to reduce turnover intention. This study is expected to serve as a consideration for company management in formulating more stable, fair, and sustainable employment policies, as well as a reference for future research in the field of human resource management.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:This study aims to analyze the social function of bini traditional poetry in the maintenance of the socio-cultural identity of local communities in Londalusi, East Rote District, Rote-Ndao Regency. The focus of the research…
rch is directed at the identification of the educational, normative, symbolic, integrative, and communicative functions of oral traditions related to the life cycle of society, including birth, marriage, and death. This study uses a qualitative approach with ethnographic-descriptive design. Data was collected through in-depth interviews and documentation of traditional narratives submitted by two key informants, namely traditional speakers (manehelo) and local traditional leaders. Data analysis was carried out thematically to map the social function of traditional narratives in the context of people's social lives. The results of the study show that traditional narratives and traditional bini poetry play an important role as a medium for inheriting traditional values, collective memory, local cosmology, and inter-generational social ethics. This oral tradition functions as a means of informal education, a regulator of social norms, a symbol of representation of the Rote people's worldview, a strengthening of social cohesion, and a cultural communication medium that maintains the continuity of the socio-cultural identity of the local community. This research confirms that the oral tradition of bini is not just an aesthetic expression, but a living and adaptive socio-cultural system. These findings contribute to strengthening the study of oral literature and cultural anthropology, especially in the context of Indonesian archipelago communities.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Batik Bakaran is one of Indonesia’s traditional textile arts that holds significant cultural and historical value. Preserving this heritage is not only important for maintaining cultural identity but also for developing…
g cultural-based tourism. This research aims to analyze the strategies implemented to sustain the existence of Batik Bakaran and promote it as a cultural tourism attraction in Bakaran Village, Pati Regency. Using a qualitative descriptive method, the study involved interviews with artisans, local government officials, and tourism stakeholders. The findings indicate that preservation efforts include the development of batik training programs, integration of batik education in schools, and the revitalization of traditional motifs. Meanwhile, promotion strategies focus on branding, digital marketing, and the creation of batik tourism packages. The study concludes that collaborative efforts between artisans, communities, and the government are crucial in ensuring the continuity and economic potential of Batik Bakaran through cultural tourism.
Abstract:Environmental awareness among humans regarding the importance of preserving nature—bestowed by Allah as a means to sustain life—is gradually declining. Irresponsible human actions frequently lead to environmental damage…
age and ecological imbalance. If left unaddressed, such behavior poses serious threats to the continuity of life. This study aims to explore the Prophet Muhammad’s hadiths that emphasize the importance of environmental preservation. Employing a qualitative method with a literature review approach, this research analyzes relevant hadiths and scholarly interpretations. The findings reveal that the Prophet’s teachings on ecological preservation are comprehensive and highly relevant to contemporary environmental challenges. Most environmental degradation is a direct result of human actions, and the prophetic hadiths offer foundational solutions—framing what can be understood as an early model of ecological education in Islam.
Keywords : Ecological education, hadith, environment
Abstract:Consistency, or consistency in truth, is wrong one concept important in teachings Islam which much mentioned in Al-Qur'an. Consistency considered as attitude hold on firm on road Which Correct in accordance with teachings…
s Allah, despite facing various challenge. Study This aiming For analyze meaning And implementation steadfastness in The Quran and its relevance for life Muslim modern. With approach qualitative And method analysis interpretation thematic, This study found that that draft steadfastness No only demand consistency worship but Also demand steadfastness heart in various aspects of life, such as social, economic, and personal. The conclusion of this study states that istiqamah is a fundamental pillar that strengthens a person's piety and faith in interacting with Allah and fellow human beings.