Abstract:Instagram sudah berkembang menjadi salah satu media sosial yang paling sering digunakan untuk kegiatan pemasaran. Perusahaan global memanfaatkan platform ini bukan hanya untuk promosi produk, tetapi juga untuk membangun…
hubungan dengan konsumen. Starbucks menjadi salah satu contoh brand internasional yang berhasil menggunakan Instagram untuk mendukung strategi bisnisnya di berbagai negara. Dengan jumlah pengikut yang sangat besar, Starbucks menghadirkan konten visual yang konsisten, kreatif, dan disesuaikan dengan budaya lokal. Penelitian ini bertujuan untuk melihat bagaimana Starbucks memanfaatkan Instagram dalam memperluas pasar internasional, apa saja kelebihan serta tantangannya, dan bagaimana efektivitasnya dibandingkan media pemasaran lain. Penelitian ini menggunakan pendekatan studi literatur dengan mengumpulkan data dari jurnal, artikel, serta laporan resmi. Hasil penelitian menunjukkan bahwa Instagram berperan besar dalam membangun brand image Starbucks, meningkatkan interaksi konsumen, dan memperkuat posisinya sebagai merek gaya hidup global.
Abstract:Artikel ini menganalisis peran Dewan Pengawas Syariah (DPS) dalam pengawasan operasional bank syariah di Indonesia. Dengan pertumbuhan bank syariah yang pesat, terutama di negara dengan mayoritas penduduk Muslim, DPS menjadi…
jadi lembaga yang krusial untuk memastikan bahwa semua aktivitas bank sesuai dengan prinsip-prinsip syariah. Fungsi DPS tidak hanya terbatas pada pengawasan administrasi, tetapi juga mencakup pemberian fatwa, nasihat, dan pengarah terhadap inovasi produk. Penelitian ini menggunakan metode studi literatur untuk mengkaji tantangan yang dihadapi oleh DPS, seperti keterbatasan tenaga ahli dan kompleksitas produk keuangan, serta solusi yang dapat diimplementasikan, termasuk peningkatan kapabilitas sumber daya manusia dan pemanfaatan teknologi informasi. Hasil analisis menunjukkan bahwa DPS berkontribusi signifikan dalam menjaga integritas sistem perbankan syariah dan membangun kepercayaan masyarakat terhadap industri ini. Dengan demikian, DPS berperan sebagai pilar utama dalam keberlangsungan dan kredibilitas bank syariah di Indonesia, yang diharapkan dapat terus berkembang dan beradaptasi dengan dinamika pasar dan regulasi yang ada.
Abstract:Islamic Religious Education (PAI) plays a critical role in shaping both the intellectual and moral character of students. It emphasizes the importance of akidah (faith) and akhlak (ethics) as the core elements of Islamic…
teachings. Akidah involves a profound belief in the One and Only God, Allah SWT, while akhlak reflects a person’s behavior towards God and fellow human beings. Education focused on these aspects helps create well-rounded students who possess not only intellectual capabilities but also strong moral values, empathy, and the ability to contribute positively to society. However, the rise of globalization and technological advancements, particularly through social media, presents challenges in preserving Islamic values in education. These external influences can expose students to ideologies and behaviors that conflict with Islamic principles. Historical Islamic figures, including the Prophets, have exemplified the correct practice of akidah and akhlak, setting an example for current generations. The Quran and Hadith emphasize the importance of adhering to moral values and avoiding negative behaviors. As such, integrating akidah and akhlak in the PAI curriculum is vital for developing students' character and integrity. This study aims to explore how moral education can shape the character of students by focusing on akidah and akhlak, and how this integration can create a generation that is responsible, principled, and capable of thriving in a complex and diverse world. By enhancing akidah and akhlak education, this study seeks to contribute to the improvement of educational policies and the development of morally grounded individuals in Indonesian society.
Abstract:Penelitian ini bertujuan untuk menganalisis karakteristik kepemimpinan Rasulullah SAW sebagai model kepemimpinan ideal dalam Islam dan relevansinya dalam konteks modern. Menggunakan metode kualitatif deskriptif, penelitian…
an ini mengkaji sumber-sumber otentik seperti Al-Qur'an, hadis, dan literatur sejarah Islam untuk mengidentifikasi prinsip-prinsip fundamental kepemimpinan Rasulullah. Hasil penelitian menunjukkan bahwa kepemimpinan Rasulullah SAW berlandaskan pada tujuh karakteristik utama: Sidq (kejujuran dan integritas), Amanah (tanggung jawab dan kredibilitas), Fathanah (kecerdasan dan kebijaksanaan), Tabligh (komunikasi efektif dan transparan), keadilan, kesabaran, serta kasih sayang dan empati. Prinsip-prinsip ini tidak hanya menjadi landasan dalam membangun masyarakat Islam pada masa Rasulullah, tetapi juga memiliki relevansi yang signifikan dalam konteks kepemimpinan modern di berbagai bidang. Implementasi nilai-nilai kepemimpinan Rasulullah dalam era globalisasi memiliki potensi untuk menciptakan pemimpin yang berintegritas, bertanggung jawab, dan efektif dalam membangun organisasi dan masyarakat yang harmonis. Penelitian ini juga mengidentifikasi beberapa tokoh kontemporer yang telah menerapkan prinsip-prinsip tersebut serta strategi praktis untuk mengimplementasikan nilai-nilai kepemimpinan Rasulullah dalam kehidupan sehari-hari.
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:In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’…
iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.
Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:The scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:The increasing intensity of competition in the culinary business sector of Micro, Small, and Medium Enterprises (MSMEs), particularly in snack food products such as JNC Cookies, necessitates the implementation of effective…
ve digital promotion strategies to expand market reach and improve sales performance. Changes in consumer behavior that increasingly rely on digital platforms to obtain information, evaluate purchasing decisions, and interact with brands have made adaptation to digital marketing an unavoidable requirement. Therefore, this study aims to analyze the planning, implementation, and effectiveness of digital promotion strategies through the utilization of digital advertising (paid advertising), endorsements, and social media campaigns in enhancing brand awareness and consumers’ purchase intention toward JNC Cookies. This study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation of social media activities, and analysis of the performance of implemented digital marketing campaigns. In addition, several supporting indicators were measured, such as content reach, engagement rate, consumer interactions, and changes in sales volume during the campaign period. The collected data were subsequently analyzed to identify the relationship between digital promotional activities and consumer responses. The expected outcomes of this study include the formulation of an applicable digital promotion strategy model for food-sector MSMEs, recommendations for the development of sustainable social media campaigns, and the mapping of the roles of endorsements and digital advertising in strengthening the brand positioning of JNC Cookies. The findings of this study are expected to provide practical contributions for MSME practitioners in optimizing the use of digital media as an effective, measurable, and consumer-oriented promotional tool.
Abstract:This study examines the implementation of character education at MTsN 3 Halmahera Utara through four focal values: religiosity, honesty, tolerance, and discipline. Using a qualitative naturalistic approach, data were collected…
lected from the head of the madrasah, teachers, and students through in depth interviews, participant observation, and documentation. The findings indicate that character education is organized as a whole school culture rather than a standalone program. Religiosity is strengthened through routinized worship practices that scaffold ethical conduct and self regulation. Honesty is fostered through teacher exemplarity, trust based learning situations, and clear behavioral norms related to academic integrity and everyday responsibility. Tolerance is cultivated as a relational practice through inclusive interaction norms and respect for differences in the school community. Discipline is reinforced through consistent routines, rule clarity, and guided accountability, though its internalization remains sensitive to family support and external influences. Overall, the study shows that coherent habituation, modeling, and institutional consistency are decisive for embedding character values in students’ daily behavior and for sustaining a constructive moral climate in the madrasah. The results suggest implications for school leadership, teacher development, and family engagement. Limitations include the single site design and scope, indicating the need for comparative and longitudinal studies.