Abstract:This study aims to analyze the effect of investment and trade on Indonesian economic growth with a focus on the impact of the Russian-Ukrainian war. The conflict between Russia and Ukraine has caused significant global uncertainty,…
ncertainty, affecting international investment and trade flows. This study employs a quantitative approach using secondary data from various official sources. Through regression analysis, it was found that investment and trade have a significant impact on Indonesia's economic growth. However, the instability caused by the Russian-Ukrainian war affects this relationship, particularly through changes in commodity prices and disruptions in global supply chains. The results of this study provide important insights for policymakers to develop strategies that can mitigate the negative impacts of international conflicts on the national economy.
Abstract:In order to increase the resilience of the supply chains in the United States, this paper examines the risks and vulnerabilities that exist in them and suggests policy goals. By employing both numerical data and empirical…
l proof, we pinpoint the primary obstacles endangering the steadiness and effectiveness of supply networks. These risks are exacerbated by elements like globalization, technological changes, and natural calamities. We examine different policy initiatives, such as international cooperation, investment plans, and regulations, and provide recommendations to reduce these vulnerabilities and strengthen the resilience of U.S. supply chains .
Abstract:This research aims to determine the application of value chain model in zakat management at the Makassar City National Amil Zakat Agency. Population in this research is financial statements BAZNAS Makassar City in 2016 to…
o 2018. Sample this research is data zakat conducted by BAZNAS Makassar City in 2016-2018. Data collection in research is by documentation, observation and interviews. The analysis technique used is descriptive method of value chain model analysis. The results showed that value chain model application can describe the activities carried out and increase the BAZNAS Makassar City value added. Primary activities consisting of zakat receipts, management functions application, zakat distribution, distribution and services. Furthermore secondary activities consist of administration, technology development, human resources management, and institutional facilities.
Abstract:Technology is an applied science that encompasses a set of tools, systems, methods, and skills used by humans to solve problems and make work easier. The word comes from the Greek 'techne' (art, craft, skill) and 'logos'…
(science). Some examples of technology vary from simple tools such as prehistoric axes to complex systems such as the internet, which enable humans to innovate and improve the quality of life. The method used in this study is library research, which collects and analyzes various related literature to explore the concept of technology, and the integration model in the implementation of KDKMP technical guidance in Gorontalo, as well as the role of the cooperative office and facilitators in its implementation. The findings indicate that the management and implementation of KKDMP Technical Guidance runs smoothly and with quality thanks to the use of technology. In addition, cooperative facilitators who pass the 2025 test from the Ministry of Cooperatives are expected to be able to implement practices in accordance with the implementation journal and applicable regulations effectively. The Red and White Cooperative is a government program to establish village/sub-district-based economic institutions that aim to improve the welfare and independence of the community through the principles of mutual cooperation and kinship. This cooperative functions as a joint forum for carrying out various local economic efforts, such as providing basic necessities, savings and loan services, and strengthening MSMEs, so as to encourage food security and shorten the supply chain. The Red and White Cooperative Program (Kopdes Merah Putih) is a national initiative to establish cooperatives in every village and sub-district to strengthen the local economy and improve community welfare through the principles of mutual cooperation.
Abstract:Masalah sampah organik di Kota Bandung yang mencapai 1.946 ton per hari, dengan lebih dari 60% berupa sampah organik, menimbulkan tantangan serius dalam pengelolaan lingkungan. Budidaya magot larva Black Soldier Fly dipandang…
ndang sebagai solusi alternatif untuk mengurai sampah menjadi pakan dan pupuk organik. Namun, praktik budidaya pada unit usaha seperti Rumah Magot Bedas 03 Babakan Penghulu masih menghadapi kendala, antara lain ketidakstabilan pasokan bahan baku, fluktuasi hasil produksi, serta belum adanya sistem evaluasi kinerja rantai pasok yang terstruktur. Penelitian ini bertujuan untuk mengukur kinerja rantai pasok pada Rumah Magot Bedas 03 dengan menggunakan Supply Chain Operation Reference (SCOR) Model yang mencakup lima proses inti Plan, Source, Make, Deliver, dan Return. Metode penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui observasi langsung dan wawancara. Setiap proses dianalisis berdasarkan Key Performance Indicators (KPI), kemudian dievaluasi menggunakan Traffic Light System (TLS) sebagai alat visualisasi kinerja. Hasil penelitian menunjukkan bahwa tidak semua indikator rantai pasok mencapai target optimal. Beberapa aspek seperti efisiensi produksi, ketersediaan pasokan bahan baku, dan ketepatan pengiriman berada pada kategori kuning (cukup) hingga merah (buruk), menandakan perlunya perbaikan segera pada proses-proses tersebut. TLS terbukti membantu dalam memetakan prioritas perbaikan secara lebih jelas. Penerapan SCOR model efektif dalam memberikan gambaran objektif mengenai kinerja rantai pasok budidaya magot. Evaluasi ini mengidentifikasi titik-titik kritis yang harus ditingkatkan agar proses produksi dan distribusi lebih efisien, berkelanjutan, serta mendukung pengembangan usaha berbasis ekonomi sirkular.
Abstract:This study aims to determine the optimal strategy for managing the supply chain of Pangasius (catfish) in Saguling Village, West Bandung Regency. The study applies the Food Supply Chain Network (FSCN) approach and Cost Plus…
lus Pricing to evaluate supply chain effectiveness and determine appropriate product pricing. Data were collected through observation, interviews, and documentation involving 50 respondents, consisting of fish farmers, middlemen, wholesalers, and market traders. The results indicate that the Pangasius distribution system still involves multiple intermediaries, resulting in relatively weak bargaining power for fish farmers. The distribution process takes approximately 1–2 days and is constrained by limited cold storage facilities, which affects product quality. Cost analysis shows that the cost of production is IDR 20,239.15 per kg, while the ideal selling price is IDR 22,263.06 per kg, with a profit margin of 10%. Improvements in the distribution system, better access to market information, and enhanced logistical support are necessary to increase distribution efficiency and improve farmers’ profitability.
Abstract:Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:This study aims to analyze and formulate a concept of Islamic legal protection for crypto investors in responding to the dynamics of digital crimes within virtual currency transactions. Departing from the rapid development…
nt of blockchain technology and the recognition of crypto assets as tradable commodities in Indonesia, this research identifies a normative ambiguity between positive law and religious fatwas, particularly concerning the permissibility and legal legitimacy of cryptocurrencies from a sharia perspective. The inherent characteristics of crypto assets-namely volatility, speculative tendencies, and vulnerability to digital crimes such as hacking, fraud, market manipulation, and money laundering-generate significant risks for Muslim investors. Within the framework of fiqh al-muʿāmalāt and maqāṣid al-sharīʿah, especially the principle of ḥifẓ al-māl (protection of wealth), this study asserts that investor protection constitutes not merely a regulatory necessity but an integral dimension of the higher objectives of Islamic law in safeguarding justice, transparency, and economic welfare. Methodologically, this research employs a normative-maqāṣidī approach through an interdisciplinary analysis integrating Islamic jurisprudence, national positive law, and the study of digital financial technology. The focus of the inquiry is directed toward identifying the typologies of digital crimes within the crypto ecosystem, evaluating the effectiveness of national regulations and religious fatwas, and formulating a model of Islamic legal protection that is preventive, corrective, and educational in nature. The expected outcome of this dissertation is the construction of a conceptual framework of ḥimāyah al-mustatsmir (investor protection) grounded in maqāṣid al-sharīʿah, adaptive to the digital era, and strengthened through synergy among the state, financial authorities, and fatwa institutions. Accordingly, this study contributes not only to the advancement of contemporary fiqh al-muʿāmalāt discourse but also offers an applicable normative framework for the development of a secure, equitable, and sustainable sharia-based digital economic system.
Abstract:This study examines the digitalization of agriculture and its implications for food security in South Sulawesi, focusing on structural challenges, policy responses, and pathways toward sustainable self-sufficiency. Despite…
te relatively stable rice production, food security in the province remains vulnerable to climate variability, irrigation constraints, fragmented distribution systems, and uneven digital integration. Using a mixed-method approach that combines quantitative survey data and qualitative policy analysis, this research evaluates the relationship between digital adoption and farmer performance. The findings indicate that farmers utilizing digital tools demonstrate higher production stability, stronger market price awareness, and better planting planning accuracy compared to non-digital farmers. However, digital literacy gaps and limited institutional coordination constrain broader system transformation. Policy responses remain largely reactive and sectorally fragmented. The study proposes a Digital-Sustainable Self-Sufficiency Framework that integrates digital infrastructure expansion, smart irrigation governance, supply chain monitoring, and inter-agency coordination. The findings suggest that digitalization should be positioned not merely as technological adoption but as a governance transformation mechanism to strengthen adaptive capacity, enhance coordination, and achieve resilient and sustainable food security.