Abstract:The tradition of visiting the tomb of Sultan Maulana Hasanuddin of Banten is a socio-religious practice that remains alive today and plays a significant role in the lives of the people of Banten. This tradition not only…
reflects religious rituals but also embodies historical, cultural, and spiritual values that shape the identity of the local community. This study aims to examine the tradition of visiting the tomb of Sultan Maulana Hasanuddin of Banten as a cultural heritage and a manifestation of the community’s spirituality. The research method employed is a qualitative approach using literature review and archival research. Data were obtained from historical books, scientific journal articles, theses, research reports, and other relevant supporting sources related to the study of pilgrimage, local Islamic culture, and the Sultanate of Banten. Data analysis was conducted using a descriptive-qualitative technique by examining and interpreting various sources to uncover the meanings, practices, and dynamics of the pilgrimage tradition. The results of the study indicate that the tradition of visiting the tomb of Sultan Maulana Hasanuddin possesses a strong spiritual dimension as a means of drawing closer to Allah, a medium for self-reflection, and the formation of individual and collective spirituality. Furthermore, the pilgrimage tradition also functions as an intangible cultural heritage that plays a role in preserving history, transmitting cultural values, and strengthening the identity of the Banten community. Amid the development of religious tourism and modernization, the pilgrimage tradition faces dynamics that require sustainable management to ensure that religious and cultural values remain preserved. This study concludes that the tradition of pilgrimage to the tomb of Sultan Maulana Hasanuddin of Banten is an important and relevant cultural-religious practice in maintaining the sustainability of the community’s spirituality and cultural identity.
Abstract:Healthcare service quality is an important factor influencing patient satisfaction, particularly in pediatric nursing services in hospitals. The SERVQUAL model, which includes the dimensions of tangible, reliability, responsiveness,…
ponsiveness, assurance, and empathy, is widely used to evaluate healthcare service quality. This study aimed to analyze the relationship between service quality and pediatric patient satisfaction in the Bung Hatta Inpatient Ward of Tk III Dr. Reksodiwiryo Hospital, Padang. This study employed a quantitative approach with an analytic descriptive design and a cross-sectional method. The sample consisted of 30 respondents who were parents or guardians of pediatric patients hospitalized for at least three days. Respondents were selected using an accidental sampling technique. Data were collected using a SERVQUAL-based questionnaire with a Likert scale and analyzed using univariate and bivariate analysis with the Chi-square test at a significance level of 0.05. The results showed that the majority of respondents were satisfied with nursing services (80%). Bivariate analysis indicated significant relationships between the tangible (p=0.033), reliability (p=0.049), and assurance (p=0.040) dimensions and pediatric patient satisfaction. However, responsiveness and empathy dimensions were not statistically associated with patient satisfaction (p>0.05). In conclusion, nursing service quality is associated with pediatric patient satisfaction in several SERVQUAL dimensions, particularly tangible, reliability, and assurance. Continuous improvement in nursing service quality is necessary to enhance satisfaction among pediatric patients and their families in hospital settings.
Abstract:This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Abstract:This study was conducted to analyse profitability ratios as a measure of financial performance at PT Malindo Feedmill Tbk (MAIN) for the period 2021-2024. The animal feed industry faces challenges of high production costs,…
s, ranging from 85-90%, as well as dependence on unstable imported raw materials. The research method used is quantitative descriptive with purposive sampling techniques on the company's consolidated financial statements. The indicators used to analyse the data include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). In 2022, net profit fell sharply by 57% to RP 27 billion due to production cost pressures. However, in 2024, the company managed to recover with a net profit of RP 489.8 billion. This unique finding shows an increase in Return on Assets (ROA) of 9.10% in 2024 despite a decline in assets. This shows that management has succeeded in eliminating unproductive assets and optimising production efficiency. The effectiveness of cost transformation and the company's operational resilience to market fluctuations are reflected in a Return on Equity (ROE) of 18.61% at the end of the period.
Abstract:This study aims to examine the effect of unemployment, per capita income, life expectancy, and education level on the Human Development Index (HDI) in Pangkep Regency. This research employed a quantitative method with an…
associative approach. The data used in this study were secondary data in the form of time-series data from 2015 to 2024, collected through documentation. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that unemployment has a negative but not significant effect on the Human Development Index, with a t-value of -1.166 and a significance value of 0.271, which is greater than 0.05. Per capita income has a positive and significant effect on the Human Development Index, with a t-value of 4.055 and a significance value of 0.002, which is less than 0.05. Life expectancy has a significant effect on the Human Development Index, with a t-value of -5.699 and a significance value of < 0.001, which is less than 0.05. Meanwhile, the level of education has a positive and significant effect on the Human Development Index, with a t-value of 4.395 and a significance value of 0.001, which is less than 0.05. These findings indicate that per capita income and education level play an important role in improving the Human Development Index in Pangkep Regency, while unemployment does not have a significant effect on HDI.
Abstract:Inequality is a condition of inequity that results in a wide poverty gap in a country. In the future, challenges will arise due to inequality in wealth and prosperity, including in Indonesia. The Islamic economy is a system…
tem built on the principles of Islamic law and emphasises that the state is responsible for meeting the needs and welfare of its people. This paper uses qualitative methods and a retrospective approach to reveal how food issues are addressed in the construction of the Islamic economic system in Indonesia. Sharia-based food security is imbued with the main characteristics of Islamic economics, namely good and halal muamalah (transactions). Therefore, to achieve this, it is important to develop an Indonesian Islamic economic master plan based on the main indicator of economic independence in food self-sufficiency as an effort to realise national food security. Indonesia's Islamic economy is growing rapidly, and ideally, the construction of economic independence in the context of realising sharia-based food security should be a priority in the development of Indonesia's Islamic economic master plan based on the main indicator of economic independence in food self-sufficiency as an effort to realise national food security.
Abstract:The excrement of horned beetle (Oryctes rhinoceros (Linn.) Scarabeus.) larvae, namely Kolarhino, in the soil of palm oil (Elaeis guineensis Jacq.) plants contains minerals that can and can improve soil fertility and health.…
th. These larvae contain minerals that can fertilize the soil, such as zinc (Zn), felium (Fe), potassium (K), and phosphorus (P) which are important for plant growth and soil health. Luffa acutangula (L.) Roxb. plants contain many carbohydrates and sources of nutrients needed by microbes to multiply. The mineral content of gambas in the process of local microorganisms for soil fertility is calcium (Ca), phosphorus (P), and felium (Fe) which are very supportive in the process of soil fertility. In this study, the mixture given to Histosol soil is the content of Oryctes rhinoceros (Linn.) Scarabaeus. larvae faeces: Kolarhino and Local Microorganisms (MoL) of Luffa acutangula (L.) Roxb. gave a positive impact on Histosol soil both physically and chemically.
Abstract:This study aims to analyze the implementation of the Love-Based Islamic Education Curriculum in shaping students' character at Sabilina Tembung Private Junior High School. The research employs a qualitative approach with…
an exploratory case study design, focusing on the subjective experiences of both Islamic Education teachers and students regarding the application of love-based values in Islamic Education. Data were collected through semi-structured interviews, classroom observations, and document analysis, involving Islamic Education teachers and students from various grade levels. The findings indicate that the Love-Based Islamic Education Curriculum significantly enhances students' discipline, empathy, and social interaction. Storytelling and self-reflection methods were found to be effective in helping students internalize the values of love towards Allah, the Prophet, fellow humans, and nature. However, key challenges identified include the limited availability of relevant teaching materials and students' difficulties in applying love values outside the classroom. The study also highlights the importance of parental and community involvement in supporting the implementation of the Love-Based Islamic Education Curriculum beyond the school environment. The research recommends the development of more applicable teaching materials, ongoing teacher training, and stronger collaboration with parents to reinforce the values of love in students' daily lives. This study contributes significantly to the development of love-based curricula in Indonesian private schools.
Abstract:This study examines the relationship between financial literacy, fintech usage, and digital shopping behavior among Generation Z university students in Indonesia, as well as the mediating role of fintech usage in this relationship.…
lationship. Data were collected from student respondents using purposive sampling and analyzed with path analysis. The results indicate that financial literacy significantly increases fintech usage, and fintech usage positively influences digital shopping behavior. The direct effect of financial literacy on digital shopping behavior becomes insignificant when fintech usage is included in the model, indicating that fintech usage fully mediates this relationship. These findings suggest that financial literacy encourages students to be more active in using fintech, and it is the intensity of fintech usage that drives their digital shopping behavior. This study highlights the importance of strengthening financial literacy and understanding financial technology to foster healthy financial behavior among students.
Abstract:This study analyzes the business model of a culinary microenterprise in Indonesia using the Business Model Canvas (BMC) framework proposed by Osterwalder and Pigneur (2010). A qualitative descriptive method was employed,…
utilizing in-depth interviews, observations, and documentation. The findings reveal that although the enterprise has not formally implemented a structured business model, all nine elements of the BMC are naturally reflected in its operational practices. The customer segments consist of students, workers, and the wider community seeking affordable and fast-serving meals. The value propositions emphasize affordability, consistent flavors, and friendly customer service. Key resources include human resources, equipment, raw materials, and financial capital, while key partnerships involve employees, suppliers, and customers. Revenue streams arise from food and beverage sales and delivery services, supported by direct sales channels and simple promotional strategies. This study aligns with the literature highlighting the importance of BMC in strengthening MSME competitiveness (Alifiyah & Budiman, 2021; Dwisanto & Ifghaniyafi, 2024). The findings contribute to MSME development research by demonstrating the relevance of the BMC as a strategic tool for enhancing sustainability in small-scale culinary businesses.