Abstract:This study aims to measure the level of effectiveness of the campaign equipment (APK) of legislative candidates in the 2024 general election campaign with the object of East Java province. To create a positive image to attract…
ttract voters, visual campaign equipment is used, namely banners, billboards, social media and so on as regulated in the General Election Commission Regulation (PKPU). So that the campaign program of each legislative candidate is very important to evaluate the effectiveness of the campaign equipment. Data collection was carried out by purposive sampling. The researcher conducted a validity test of the questions before distributing the questionnaire. After the data was collected, the data was analyzed quantitatively using the EPIC model analysis with 12 indicators. The questionnaire has been tested for validity and reliability and scaled according to the Likert rule (1-5). Then tabulation was carried out on the respondents' answers to then be averaged and applied through the EPIC diagram. The calculation results showed that two dimensions, namely the Persuasion and Communication dimensions, got a value of 3.22 and 3.14 in the effective criteria and the next two variables, namely Empathy and Impact, got a value of 3.48 and 3.47 in the effective criteria. Of the various indicators, the question with the lowest value was about the legislative candidate's promise with a score of 3.01, considering that political promises are the most vulnerable things to prospective voters and influence the next election.
Abstract:Article 6 of Law No. 4 of 1996 gives creditors the right to execute parate against the object of the mortgage. However, in decision No. 0112/Pdt.G/2017/MS-BNA, the Sharia Court annulled the deed of gift. This study aims…
to analyze the judge's considerations, the legal force of certificates and deeds in bank mortgages, and legal protection for mortgage holders. This study is a normative legal study. Data were collected and then analyzed qualitatively. The results of the study indicate that the judge annulled the gift because it did not meet the legal requirements according to Islamic law and the Compilation of Islamic Law. The decision has implications for the cancellation of all related documents, including the certificate of ownership, the deed of granting mortgage rights, and the credit agreement, so that they no longer have legal force as debt collateral. Legal protection of creditors due to cancellation of grants according to Article 11131 of the Civil Code, even though the collateral guarantee is cancelled, the creditor still has legal protection through general guarantees, namely that all of the debtor's assets can be used as objects of debt fulfillment and the creditor can request seizure of collateral and the application of the principle of good faith of the bank that has acted according to the procedure for granting credit. It is expected that judges will prioritize the principles of justice, proportionality, the principle of good faith, and substantive justice in banking and financing practices in Indonesia.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary…
ry data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.
Abstract:Higher education currently faces complex challenges in efforts to improve the quality of educational services amidst increasingly fierce global competition. This research aims to conduct a systematic literature review and…
d meta-analysis of various current research on higher education quality management to produce a comprehensive model that integrates various approaches and considers local context and religious values. The research method uses a qualitative approach with Systematic Literature Review (SLR) and Meta-Analysis, implementing the PRISMA protocol as a methodological framework in literature selection. Of the initial 59,422 articles searched, 7 high-quality articles were selected for comprehensive review. The meta-analysis results show a significant positive correlation between quality management factors and the quality of higher education with an overall effect size of r = 0.60 (95% CI [0.52, 0.68]). Transformative leadership emerged as the most influential factor (r = 0.68), followed by quality culture (r = 0.63) and TQM implementation (r = 0.62). Moderate to high heterogeneity (I² = 67.3%) indicates the need for a contextual rather than standard quality management approach. These findings suggest a holistic quality management model that integrates TQM principles, CIPP evaluation model, transformative leadership, outcome-based curriculum development, stakeholder involvement, and integration of religious values according to institutional characteristics.
Abstract:The present article examines the influence of the thought of KH. Abdurrahman Wahid (Gus Dur) on the formation of postcolonial discourse in the context of Islam Nusantara. In the postcolonial context, the Islamic construction…
tion of the Archipelago is inextricably linked to colonial epistemological legacies and the hegemony of external cultures, particularly Arabic. Gus Dur’s thought process can be understood as a deconstructive effort against the dichotomy between “pure” and “local” Islam that was created by colonial powers and puritan movements. It is evident that Gus Dur’s rejection of the uniformity of Arab culture as the sole representation of Islam was underpinned by a sharp critique of arabisation. As an alternative, he proffered the concept of Islamic pribumisation, defined as the adjustment of Islamic expression to local cultural values without sacrificing the substance of the teachings. Furthermore, Gus Dur placed significant emphasis on the necessity of contextualising Islamic teachings, emphasising the importance of re-evaluating Islamic values in accordance with the prevailing social and cultural dynamics of Indonesian society. It is asserted that an approach of this nature will engender the concepts of pluralism and tolerance, which will in turn serve as the primary foundations upon which religious life is to be constructed. The present study employs a qualitative approach, utilising critical discourse analysis of Gus Dur’s ideas and relevant supporting literature. The findings demonstrate that Gus Dur’s thought plays a significant role in formulating the paradigm of Islam Nusantara. This paradigm is characterised by its responsiveness to local realities, its transcendence of religious formalism, and its rehabilitation of cultural dignity as an integral part of Islamic expression. Consequently, the thought of Gus Dur constitutes a significant contribution to the development of a plural, humanist and contextual Islamic civilisation.
Abstract:In binding the sale and purchase agreement between two parties must be carried out and obeyed in accordance with Article 1338 paragraph (1) of the Civil Code states that an agreement made legally will bind the parties as…
binding as the law and become law for them. The agreed agreement will give birth to obligations that must be carried out by the parties, if not carried out, there will be default due to breach of the agreed agreement. As happened between Baniyamin as the buyer and the late Muhammad Husen as the seller in the binding of the shophouse sale and purchase agreement, there was a default due to the seller not delivering the object of sale and purchase, the buyer had fully paid the price of the shophouse but did not get his rights so that the buyer was disadvantaged in the sale and purchase agreement. The results showed that the buyer made several efforts to obtain his compensation rights for defaults made by the heirs starting from family settlements, giving warning letters twice but there was still no response, and filing a default lawsuit to the Court. The heirs' responsibility for the testator's debt initially planned to pay Rp. 50,000,000. This amount is insufficient from the total loss suffered by the buyer, so that at the time of mediation in the Court the buyer gave the option to the heirs to be able to make payments in stages with a minimum of paying half of the total loss suffered, but the heirs were not able to do so.
Abstract:This study aims to find out the extent of gross motor skills of grade 5 elementary school students in SDN 003 Seri Kuala Lobam. The researcher took research samples at the school location in the coastal area. According to…
o local elementary school teachers and also the results of researchers' observations over the years, there are differences in the development of both academic and non-academic elementary school students between areas adjacent to the sea and those that are not. including in his gross motor development. Motor development is very necessary for children's development, especially in school. gross motor is a skill that requires coordination of a large part of the child's body. Based on the above opinion, it is concluded that gross motor is a physical movement activity that requires coordination of the limbs by using their large muscles. Students who have good motor skills are able to do sports skills than students who have fission skills. From the explanation above, the researcher wants to conduct research on the Gross Motor Ability Profile of students, where this is the main focus because Gross Motor Skills is very important to be mastered by a person because he can do daily activities, without having good movements he will lag behind others, such as: running, jumping, pushing, throwing, catching, kicking and so on, these activities require and use large muscles in a person's body
Abstract:PT Angkasa Pura 1 (Persero) is an airport service company that earns revenue from Aeronautical and Non-Aeronautical services. In this study we will examine the implementation of an internal control system for trade receivables…
vables related to money deposited at PT Angkasa Pura 1 Manado Branch. To analyze this problem, we used a descriptive qualitative case study method, using primary and secondary data. The results show that the application of the Internal Control System to trade receivables is not in accordance with the AIS standard. Where, companies should tighten regulations regarding credit payments, and require additional documents for transfer payments. So that transfer errors from tenants can be quickly confirmed, and recording does not need to be done in the Custody Account. Also implementing Virtual Accounts in the future to facilitate transactions and recording in the future.