Abstract:This study explores the recontextualization of Farid Esack's liberation theology in addressing the challenges of VUCA (Volatility, Uncertainty, Complexity, Ambiguity) in the 21st century. Esack, a progressive Muslim theologian,…
logian, focuses on social justice, pluralism, and advocacy for the oppressed as a response to global uncertainties arising from economic instability, political conflict, and environmental crises. The research employs critical discourse analysis to examine how Esack's interpretation can provide a critical framework for Muslims to respond to the changing times full of uncertainty. The findings reveal that Esack's liberation theology offers an inclusive foundation for building global solidarity across religions and nations, emphasizing principles of social justice and equality. Esack's approach also promotes flexibility in religious interpretation, which is crucial in facing moral ambiguities and socio-political complexities in the modern era. This study aims to contribute to the development of a more contextual and responsive Islamic interpretation that addresses global challenges.
Abstract:Security is a crucial aspect in the digital age, especially in the management and protection of information. As the volume of information processed increases, the need to organize knowledge and provide adequate security…
becomes more pressing. This research emphasizes the importance of cybersecurity in the context of digital libraries, which must comply with certain technological and regulatory standards to protect user data and guarantee privacy when accessing electronic resources. Libraries face various challenges in protecting personal data on their electronic resources. This research addresses topics such as user privacy, data encryption, access management, and compliance with privacy laws. By addressing these issues comprehensively, libraries can ensure the protection of user privacy while optimizing the benefits of digital resources in today's information environment. The October 2023 cyberattack by a hacker group known as Rhysida on the British Library's internet information system emphasizes the importance of cybersecurity and data privacy for digital libraries. This research aims to provide insights and solutions to address these challenges, ensuring digital libraries can operate securely and efficiently.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This study examines the implementation of the Local Tax on Certain Goods and Services (PBJT) in hotels in Bogor Regency and its impact on Regional Original Revenue (PAD) after Law No. 1 of 2022. Using a quantitative approach…
oach based on Edward III’s model, the study analyzes communication, resources, disposition, and bureaucratic structure. Data from 684 respondents were analyzed using multiple linear regression. Results show PBJT significantly increases PAD (R²: 71.7%–76.0%; p < 0.001), with bureaucratic structure and resources as the most influential factors. However, challenges remain, including unclear communication, limited resources, and low taxpayer compliance. Strengthening institutional capacity, improving coordination, and enhancing taxpayer compliance are recommended to optimize PAD.
Abstract:Advances in information and communication technology have spurred substantial changes in legal transaction procedures in Indonesia, primarily through the utilization of electronic agreements. Agreements that were previously…
sly made in traditional paper formats are now frequently conducted digitally, raising legal concerns regarding their legality, validity, evidence, and legal protection for the involved parties, particularly consumers. Although electronic agreements are normatively recognized in the Civil Code (KUHP) and the Law on Electronic Information and Transactions, practical implementation issues persist, leading to legal uncertainty. This research employs a normative legal methodology utilizing statutory, conceptual, and comparative approaches. Data was obtained through a literature review of primary, secondary, and tertiary legal sources related to electronic agreements and civil legal protection. Qualitative descriptive analysis was conducted to investigate the legal status of electronic agreements and the legal protection available for the parties within the Indonesian legal framework. The discussion results indicate that electronic agreements possess legal validity and binding force equivalent to traditional agreements, provided they meet the criteria for a valid agreement as outlined in Article 1320 of the Civil Code and the provisions of the Information Technology Law. Legal protection in electronic agreements encompasses legal certainty, the recognition of electronic document and signature evidence, and consumer protection against detrimental standard clauses. Nevertheless, challenges remain in establishing party identification, ensuring the integrity of digital contracts, and addressing power imbalances between commercial entities and consumers. This study concludes that while electronic agreements are legally recognized under Indonesian civil law, enhancing legal protection requires strengthened regulations, consistent law enforcement, and improved legal and digital literacy among the public to ensure secure, fair, and equitable electronic transactions.
Abstract:There is no probationary period in PKWT. Law Number 13 concerning Manpower of 2003 states: The employment contract imposed does not require a probationary period. If a probationary period is required in the employment contract,…
ntract, the probationary period does not apply. Certain provisions of the Temporary Employment Contract (PKWT) and the reasons for the probationary period change to a Permanent Employment Contract (PKWTT), so that when they carry out Termination of Employment (PHK) they are entitled to a fixed salary.
Abstract:Poor communication is caused by a lack of communication , unclear task formulation, unclear responsibilities in units, which causes complicated procedures and work implementation, and employees are unaware of each other's…
s cooperation. This condition will certainly lead to poor coordination and influence employee performance that is less than optimal. The purpose of this study was to determine the effect of organizational communication climate on employee performance at the Karo Regency Regional Disaster Management Agency (BPBD) . This research used the methods of validity testing of research instruments, reliability testing of research instruments, classical assumption testing, descriptive statistical analysis, multiple linear regression analysis, and research hypothesis testing. Linear regression equation Y = 7, 429 + 7 74 X. The results of the t-test of Organizational Communication Climate (X) with the calculated t-value of the Organizational Climate variable is 1 8.378 and the t- table value is 1.70814 , so the calculated t-value > t -table (1 8.378 > 1.70814 ) and the sig value < 0.05 (0.000 <0.05) . The results of the R- square coefficient of determination are 932. This shows the understanding that the increase in the Performance of Karo Regency Regional Disaster Management Agency (BPBD) Employees is influenced by 93.2% by the Organizational Communication Climate while the remaining 6.8% is influenced by other factors outside this study such as personal factors, situational factors, leadership style and compensation.
Abstract:Disputes resolution in the field of Islamic banking are actually arranged in Article 55, paragraph (1), (2), and (3) of the Law on Islamic Banking. The Problem appear when choice of legal forum (choice of forum) for finish…
sh dispute banking agreed for choose one of the legal forums in settlement dispute when the parties No want to finish it through religious courts and their contracts No stated in a way clear the choice of legal forum selected. This is where the need for certainty of law in settling the dispute in question arises, and how the Constitutional Court's decision for certainty of law can be realized in Islamic banking disputes. The research method used is descriptive normative. Research results explain that the Decision of the Constitutional Court Number 93/PUU/X/2012 confirms certainty of law by deleting dualism of authority justice, making the Religious Court as an institution the sole authority to finish Islamic banking through track litigation. Thus, it can be concluded that this decision cancels the explanation of Article 55 paragraph (2) of the Sharia Banking Law, eliminates forum selection to the District Court; however, it still allows non-litigation settlement, such as Sharia arbitration. The settlement process of disputes in Islamic banking, as arranged in Article 55 paragraph (1), (2), and (3) of the Sharia Banking Law, has given duties and authorities to courts in the neighborhood religious courts.