Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:Rooted in the differences in educational orientation between senior high schools (academic) and vocational high schools (vocational), there is a need for different approaches to guidance and counseling (BK) management. A…
systematic literature review was conducted to analyze the differences in the implementation of BK management in senior high schools and vocational high schools and to formulate a more responsive management model. The results of the study show that even though the same management framework (planning, organizing, acting, controlling) is used, the implementation of BK management at both levels of education is still not fully adaptive to the characteristics of each orientation. The most significant gap lies in the functions of evaluation and accountability. At the high school level, although the evaluation process is often simple and focuses on administrative output, this practice is still considered to be in line with its academic orientation. However, at the vocational school level, the evaluation function is not only technically weak but also irrelevant to the vocational orientation. This condition shows that BK management in Indonesia needs to be strengthened so that it is truly adaptive to the academic needs of high school students and the vocational needs of vocational school students.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme Good Corporate Governance (GCG) dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan sektor teknologi di Indonesia. Permasalahan utama dalam penelitian…
itian ini adalah adanya tekanan profitabilitas dan fluktuasi Return on Assets (ROA) pada perusahaan teknologi periode 2022–2024 meskipun sektor ini tengah mengalami ekspansi besar. Penelitian ini menggunakan pendekatan kuantitatif kausal komparatif dengan data sekunder sebanyak 84 observasi yang diperoleh melalui metode purposive sampling. Metode analisis yang digunakan adalah Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan software SmartPLS 4. Hasil penelitian menunjukkan bahwa baik mekanisme GCG maupun ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan teknologi. Temuan ini memberikan kebaruan (novelty) bahwa pada industri teknologi, pertumbuhan aset yang masif dan struktur tata kelola formal belum menjadi determinan utama profitabilitas jangka pendek karena karakteristik industri yang lebih berfokus pada strategi pertumbuhan dan penetrasi pasar. Simpulannya, besarnya skala perusahaan dan keberadaan pengawasan formal tidak otomatis menjamin peningkatan efektivitas keuangan pada fase ekspansi perusahaan teknologi.
Abstract:The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study…
udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.
Abstract:Withdrawal of Waqf Assets based on Decision No. 22/Pdt.G/2017/MS-MEDAN because the objects which are waqf assets belonging to the Bireueen Islamic Education Society have been misused by the Bireueen Ministry of Religion…
in a dysfunctional manner, namely the waqf objects are recorded as Public Property. In order for the irregularity of the waqf assets to be in accordance with the waqf pledge made, the owner of the waqf rights takes over the waqf assets. The validity of Nazir as the owner of the waqf rights in the event of misappropriation of waqf assets based on Resolution no. 22/Pdt.G/2017/MS-MEDAN is reviewed from the provisions of Article 42 of Law Number 41 of 2004 concerning Waqf which explains: "It is the duty of nazhir to manage and dispose of waqf assets for their intended use, according to their function and designation." So that the waqf assets that were originally borrowed by the owner of the waqf rights can be disposed of if there is misuse of waqf assets. The Judge's reason for permitting the takeover of misused waqf assets in Decision no. 22/Pdt.G/2017/MS-MEDAN, based on the findings of the facts by the Judge, is of the opinion that legally there is no legal justification for the Defendant/Applicant to hold objects that are unlawfully and unlawfully owned and managed as YPI Bireuen's claim items.
Abstract:Program pengabdian ini bertujuan meningkatkan kreativitas literasi dan kemampuan menulis Bahasa Inggris pelajar melalui pelatihan penulisan fanfiction. Fanfiction dipilih karena dekat dengan budaya populer remaja dan efektif…
ktif memfasilitasi imajinasi, pemahaman naratif, dan ekspresi kreatif. Kegiatan dilaksanakan di SMA Nur Ihsan Islamic Fullday School dengan melibatkan siswa yang memiliki ketertarikan pada cerita dan karakter fiksi. Pelatihan mencakup pengenalan konsep fanfiction, pemahaman elemen naratif, eksplorasi ide, penyusunan outline, serta praktik penulisan fanfiction berbahasa Inggris. Data diperoleh melalui observasi, analisis karya siswa, kuesioner, dan wawancara guru pendamping, lalu dianalisis menggunakan pendekatan deskriptif kualitatif. Hasil menunjukkan bahwa siswa mampu menyusun alur dan karakter dengan lebih terstruktur, mengembangkan ide cerita secara lebih kreatif, dan menggunakan kosakata serta struktur bahasa Inggris dengan lebih tepat. Partisipasi siswa tinggi, ditandai dengan keberanian bertanya, berdiskusi, serta kesediaan membacakan karya. Lingkungan belajar yang relevan dengan minat mereka meningkatkan motivasi intrinsik, mendorong keterlibatan aktif, dan mengurangi hambatan psikologis dalam menulis. Secara keseluruhan, pelatihan ini terbukti efektif dalam memperkuat literasi Bahasa Inggris sekaligus menumbuhkan kreativitas pelajar melalui pendekatan berbasis minat dan budaya populer.
Abstract:Penelitian ini bertujuan untuk merancang dan membangun aplikasi web Perpustakaan Daerah Kabupaten Soppeng sebagai media informasi dan layanan peminjaman buku online guna mendukung transformasi digital layanan publik. Metode…
ode yang digunakan adalah System Development Life Cycle (SDLC) dengan model Waterfall yang meliputi tahap analisis kebutuhan, perancangan sistem, implementasi, pengujian, dan pemeliharaan. Pengumpulan data dilakukan melalui observasi partisipatif, wawancara semi-struktural, dan studi dokumen dengan teknik triangulasi. Hasil penelitian menunjukkan bahwa sistem berhasil mengimplementasikan 15 fitur utama, termasuk katalog online berbasis full-text search, pendaftaran anggota daring, peminjaman digital dengan QR code pengembalian, serta dashboard administrasi real-time. Pengujian blackbox terhadap 50 test case menunjukkan tingkat keberhasilan sebesar 96% dengan waktu respons rata-rata 0,3 detik. Implementasi sistem meningkatkan efisiensi proses peminjaman dari 17 menit menjadi 2 menit per transaksi (peningkatan 88%) serta mempercepat rekapitulasi laporan harian dari 2 jam menjadi 15 menit. Tingkat kepuasan pengguna mencapai skor rata-rata 4,6 dari 5 (92%). Dengan demikian, aplikasi web yang dikembangkan terbukti efektif dalam meningkatkan kualitas layanan, efisiensi operasional, dan aksesibilitas informasi perpustakaan daerah.
Abstract:Withdrawal of Waqf Assets based on Decision No. 22/Pdt.G/2017/MS-Aceh because the objects which are waqf assets belonging to the Bireueen Islamic Education Society have been misused by the Bireueen Ministry of Religious…
Affairs in a dysfunctional manner, namely the waqf objects are recorded as Public Property. In order for the irregularity of the waqf assets to be in accordance with the waqf pledge made, the owner of the waqf rights takes over the waqf assets. The validity of Nazir as the owner of the waqf rights in the event of misappropriation of waqf assets based on Resolution no. 22/Pdt.G/2017/MS-Aceh is reviewed from the provisions of Article 42 of Law Number 41 of 2004 concerning Waqf which explains: "It is the duty of nazhir to manage and dispose of waqf assets for their intended use, according to their function and designation." So that the waqf assets that were originally borrowed by the owner of the waqf rights can be disposed of if there is misuse of waqf assets. The Judge's reason for permitting the takeover of misused waqf assets in Decision no. 22/Pdt.G/2017/MS-Aceh, based on the findings of the facts by the Judge, is of the opinion that legally there is no legal justification for the Defendant/Applicant to hold objects that are unlawfully and unlawfully owned and managed as YPI Bireuen's claim property.
Abstract:Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi…
tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan
Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Abstract:Thus, continuous efforts are needed to increase community participation in democracy and participate in filling development. The higher level of community participation in providing suggestions, opinions, input, constructive…
tive criticism and other forms of participation will indicate the level of quality of the development and governance process starting from planning, implementation / implementation, and control and supervision. The purpose of this study is to analyze the implementation of community aspiration absorption carried out by the West Nias Regency DPRD and analyze the participation carried out by the community in channeling their aspirations through the West Nias Regency DPRD. The research method used is a descriptive method with a qualitative approach. Descriptive research method is a method in examining a group of people in an object, a system of thought, or in a class of events in the present. The purpose of this descriptive research is to make a description, general picture or painting systematically, factually, and accurately regarding the facts, characteristics and relationships between the phenomena being investigated. The results of this study are 1) The absorption of community aspirations has not fully run well due to limited human resources, minimal facilities and budget, budget limitations and ineffective coordination and communication; 2) The absorption of aspirations is conveyed through formal activities such as the participation of DPRD members in the Musrenbang conducted by the West Nias Regency Government, Recess, Working Visits or sudden inspections and through informal activities carried out by council members on a daily basis (without a prior schedule). ; 3) Public participation in channeling their aspirations is conveyed through personal and/or group complaints, both directly and indirectly, such as through correspondence, mass media, social media and electronic media.