Abstract:Zakat is an Islamic economic instrument that plays a significant role in enhancing social welfare and promoting equitable socioeconomic development. The effectiveness of zakat management is strongly influenced by the accountability…
ountability and transparency practices implemented by zakat management institutions. This study aims to explore the practices of accountability and transparency in zakat fund management at the National Board of Zakat (BAZNAS) of Sumbawa Regency and to examine their contribution to public trust. A descriptive qualitative approach was employed, with data collected through interviews, observations, and document analysis. The findings reveal that accountability has been implemented through financial reporting in accordance with PSAK 109, external auditing, and structured accountability mechanisms. Transparency is demonstrated through the dissemination of information via the official website, social media platforms, print media, and public outreach activities. The implementation of these principles contributes to strengthening the trust of muzakki (zakat payers) and generating tangible benefits for mustahik (zakat beneficiaries), although improvements in information accessibility and the development of productive zakat programs remain necessary. The novelty of this study lies in its exploration of the interrelationship between accountability, transparency, muzakki trust, and the perceived benefits experienced by mustahik within the context of regional zakat management at BAZNAS Sumbawa Regency.
Abstract:This study examines the resolution of non-performing financing in Islamic financial institutions, which have experienced significant growth but are confronted with increasing risks of non-performing financing (NPF) that…
may undermine institutional stability and public trust. The research problem focuses on the suboptimal mechanisms for resolving problematic financing, the existence of a gap between legal norms and their practical implementation, and the lack of integration of philosophical approaches within the framework of Islamic economic law. This study aims to analyze resolution mechanisms from the perspective of Islamic economic law, identify the factors contributing to the normative–practical gap, and formulate a more comprehensive and equitable resolution model. The method employed is normative juridical, utilizing statutory and case approaches, with secondary data analyzed qualitatively through deductive reasoning. The findings indicate that the resolution of non-performing financing is still predominantly characterized by restructuring measures that are administrative in nature and fail to address root causes, while litigation pathways remain relatively ineffective due to procedural and substantive constraints. The disparity between legal norms and practice suggests that legal implementation has not fully reflected the principles of substantive justice. The study concludes by emphasizing the necessity of reconstructing resolution mechanisms through the integration of normative, empirical, and philosophical dimensions. The novelty of this research lies in the development of a maqāṣid al-sharī‘ah-based resolution model that offers a holistic approach oriented toward justice, public welfare, and the balance of interests, thereby providing more effective, contextual, and sustainable solutions within the Islamic financial system in Indonesia.
Abstract:This study is grounded in the importance of recognizing local wisdom-based educational practices that continue to exist amid the forces of modernization and globalization. The research problem focuses on how ethnopedagogical…
ical practices are implemented by the stone carving community in Muntilan, Magelang Regency, as an alternative educational model capable of transmitting knowledge across generations in a sustainable manner. The study employs a qualitative approach using a case study method to explore community-based learning processes through family apprenticeship, direct observation, and practical experience that integrates technical skills, aesthetic sensitivity, spiritual values, and Javanese philosophy. The findings reveal a distinctive learning ecology that emphasizes the internalization of tacit knowledge, character formation, and the close relationship between learning processes and socio-cultural life. The community also demonstrates adaptive resilience through its ability to adopt innovation without abandoning core cultural principles. The conclusion confirms that ethnopedagogical practices among the Muntilan stone carvers represent an effective and relevant contextual education model to support the preservation of intangible cultural heritage while addressing the challenges of modern education. The novelty of this study lies in the integration of ethnopedagogy with traditional craft practices as a holistic and sustainable non-formal education system, as well as its contribution to the discourse on decolonizing education and strengthening culturally based vocational education policies.
Abstract:This study was conducted to evaluate the quality of the electrical installation at Budi Bakti School Building in Samarinda by emphasizing aspects of reliability, safety, energy efficiency, and compliance with applicable…
electrical installation standards. The research approach involved field surveys to obtain empirical data, measurements of lighting intensity, calculations of the required number of lighting points according to the function and characteristics of each room, as well as technical analysis of installation components, including conductors and protection systems. All observed data were compared with theoretical calculations to identify the level of conformity as well as potential deviations that could cause problems. The findings indicate that although the electrical installation remains operational, there are significant discrepancies, particularly in the distribution of lighting intensity, the number of lighting points, and the selection and placement of protective components that do not fully meet the standards. These discrepancies affect the optimality of lighting, reduce user comfort, and present potential safety risks. Therefore, this study recommends adjustments to the installation design, prioritizing the optimization of the lighting system, the use of standard-compliant components, and the implementation of energy efficiency principles as part of a comprehensive improvement effort. The implications of these findings highlight that regular evaluations and updates of electrical installations in educational buildings are essential to create a safe, comfortable, and productive learning environment. Thus, the results of this research not only provide practical contributions for school management but also offer a scientific basis for developing technical standards of electrical installations that are more responsive to educational needs.
Abstract:Cooperatives are membership-based economic entities that play a vital role in driving the growth of the microeconomic sector and improving member welfare through the principles of economic democracy. The sustainability of…
f cooperative performance heavily depends on effective financial management, particularly in maximizing the utilization of cash, receivables, and assets to enhance profitability. This study aims to examine the influence of cash turnover, receivables turnover, and total asset turnover on the profitability of cooperatives, as measured by Return on Assets (ROA) as a financial performance indicator. The research employs a quantitative approach using multiple linear regression analysis, based on secondary data from cooperative financial statements covering the period from 2019 to 2024. The analysis results show that both simultaneously and partially, the three independent variables have a positive and significant effect on profitability. Cash turnover and total asset turnover are the primary determinants in improving ROA, reflecting the importance of efficiency in managing liquidity and productive assets. Meanwhile, although receivables turnover is also significant, it requires strict supervision in the implementation of credit policies to avoid an increase in non-performing receivables. These findings contribute empirical evidence to the literature on cooperative financial management and offer practical implications for cooperative managers in designing financial resource management strategies aimed at improving performance and business sustainability. Therefore, optimizing the management of cash, receivables, and assets should be a strategic priority within cooperative financial systems to withstand increasingly complex and competitive economic dynamics.
Abstract:This study examines the enforcement of criminal law in relation to the offense of aggravated theft as adjudicated in the District Court Decision of Amlapura No. 60/PID.B/2024/PN Amlapura, wherein the Defendant, Jana alias…
s Tobi, was found legally and convincingly guilty of committing aggravated theft as stipulated under Article 363 paragraph (1) point 4 of the Indonesian Penal Code (KUHP). The objective of this research is to analyze the application of criminal law in the aforementioned case, with a particular focus on two principal legal issues: (1) how law enforcement was implemented in the case in question, and (2) how the judicial decision aligns with the foundational legal principles of justice, legal certainty, and utility. The research employs a normative juridical method with a descriptive-analytical approach, and utilizes both the theory of law enforcement and the theory of criminal acts as the conceptual framework. The findings indicate that all elements of the criminal offense under Article 363 paragraph (1) point 4 of the Penal Code were fulfilled, and that the panel of judges duly considered both aggravating and mitigating factors in a balanced manner. Nonetheless, further analysis reveals that the Defendant’s role in the commission of the offense was more auxiliary in nature, thereby suggesting that the normative application of Article 55 of the Penal Code would have been more appropriate. This misapplication of legal provisions potentially gives rise to substantive injustice and opens the possibility for further legal remedies. The study concludes that although the formal procedures of law enforcement were conducted in accordance with prevailing legal standards, there exists a substantive deficiency in the identification of the perpetrator’s role, which adversely affects the overall fairness of the verdict. The novelty of this research lies in its critical analysis of the accuracy of judicial application of substantive criminal norms and the imperative of rigorous judicial reasoning in sentencing, aimed at reinforcing the integrity and consistency of the Indonesian criminal justice system.
Abstract:A culturally responsive approach to teaching has become an essential element in building an inclusive, relevant, and transformative educational ecosystem, particularly in the context of Indonesian language instruction at…
the primary school level. This study aims to analyze the implementation of the Culturally Responsive Teaching (CRT) approach in Indonesian language learning among second-grade students at SDN Sumobito 1 Jombang. Employing a descriptive qualitative method, data were collected through participatory observation, semi-structured interviews, and documentation. The data were thematically analyzed to identify patterns of CRT application in daily teaching practices. The findings indicate that student engagement in the learning process is relatively active; however, the integration of CRT principles remains suboptimal. This is evidenced by the limited use of teaching materials that reflect students' cultural backgrounds and the low level of teachers’ conceptual understanding of the CRT approach. The study underscores the importance of enhancing educators’ professional capacity through continuous training focused on pedagogies that are sensitive to local cultural contexts. In addition, the development of culturally responsive teaching materials needs to be accommodated within the curriculum to make learning more contextual and meaningful. The implications of these findings suggest that a systematic implementation of CRT has the potential to improve the quality of Indonesian language education by positioning cultural diversity as a pedagogical asset rather than a barrier. Consequently, the results of this study are expected to serve as a reference for the formulation of more inclusive, adaptive, and culturally equitable basic education policies in multicultural societies.
Abstract:This article examines the importance of pragmatic equivalence in translating humor, a crucial yet often challenging aspect due to humor’s deep reliance on cultural context, implicature, and audience interpretation. Pragmatic…
gmatic equivalence emphasizes the conveyance of implicit meaning through communication principles such as those proposed by Grice, where coherence takes precedence over mere lexical and grammatical cohesion. In humor translation, coherence refers to the interconnectedness of meaning based on shared context and knowledge between the author and the audience, rather than simply the structure of sentences. However, humor is inherently ambiguous and open to multiple interpretations, making its meaning not always directly transferable. A single mistranslated element can alter the entire comedic effect, as humor is often highly culture-specific. In this case, the translator’s role extends beyond language transfer to bridging the knowledge gap that the target audience might have, sometimes at the cost of the humor’s spontaneity. This challenge creates a dilemma between preserving natural comedic effect and delivering accurate meaning. As a result, humor translation often leans toward either overly literal or overly liberal approaches, each with the risk of losing essential nuance. Therefore, pragmatic equivalence involves more than just finding corresponding meanings; it also requires sensitivity to the social and cultural contexts that shape audience responses. The novelty of this study lies in its focus on the unique complexity of humor translation, making it a valuable contribution to the fields of literary studies, linguistics, and translation studies.
Abstract:Physical training periodization is a scientific approach aimed at systematically regulating training load, volume, and intensity to achieve peak performance in elite athletes while minimizing the risk of injury. This study…
dy reviews 45 scientific articles published within the last ten years, covering periodization models, physiological responses to training, and the integration of technology in athlete development processes. The findings indicate that block periodization and non-linear periodization are the two most effective approaches, shown to enhance aerobic capacity by up to 10% and muscle strength by approximately 8% in high-level athletes. Additionally, the use of monitoring technologies such as Heart Rate Variability (HRV) and Global Positioning System (GPS) contributes significantly to real-time adjustments in training programs, enabling coaches to respond more accurately to athletes’ physiological conditions and prevent overtraining. However, challenges remain in implementing these technologies in sports with limited resources and due to a lack of long-term studies on the effectiveness of technology-based periodization. These findings emphasize the importance of individualized, data-driven approaches in designing training programs that not only improve performance but also sustain athletes’ careers. By integrating classical periodization principles with modern technology, training programs can be developed to be more adaptive, precise, and contextually tailored to individual needs. In conclusion, modern, responsive periodization supported by advanced technology is a crucial element in creating elite athlete development systems that are not only globally competitive but also focused on long-term health and performance.
Abstract:This study aims to analyze and provide recommendations regarding the arrangement of pedestrian facilities in the Campus 1 area of Muhammadiyah University of Bengkulu. This area plays an important role as the center of academic,…
ademic, social, and mobility activities of the academic community, which heavily depends on pedestrian facilities. Field observations reveal several key issues with the pedestrian facilities in this area, including the sidewalk width not meeting the minimum standard, lack of accessibility features for people with disabilities, absence of vegetation or shade, and insufficient signage and road markings to guide users. These conditions result in discomfort and insecurity for pedestrians, as well as failing to support the principles of inclusivity in infrastructure planning. The research employs a descriptive qualitative and quantitative approach with a case study method. Data were collected through field observations, questionnaires, interviews, and literature reviews. Based on the analysis, the majority of respondents expressed the need for improvements to the sidewalk quality, addition of shade trees, enhanced accessibility for people with disabilities, and the installation of supporting facilities such as street lighting. The study then recommends several improvement measures, such as widening the sidewalks to at least 1.5 meters, providing ramps and Guiding blocks, planting vegetation along the pedestrian routes, and installing road signs and markings. These recommendations aim to improve pedestrian comfort and safety. It is hoped that the results of this study can serve as a reference for Muhammadiyah University of Bengkulu in creating a campus area that is more friendly, safe, comfortable, and inclusive for all users, while also supporting sustainable mobility.