Abstract:Marriage Law in Indonesia is the result of the convergence between Islamic legal principles and state regulations, as outlined in Law Number 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI). This study aims…
to analyze how Islamic law and positive law interact in regulating marriage and to what extent their convergence occurs in the practice of religious courts and within the Muslim community in Indonesia. The research employs a normative approach by analyzing sources of Islamic law, statutory regulations, and religious court rulings related to marriage. The findings indicate that although Indonesia’s marriage law is based on Sharia principles, several adjustments have been made to align with positive law to ensure justice and protection for all parties, particularly in aspects such as marriage registration, minimum marriage age, and women's rights. The convergence between Islamic law and positive law reflects efforts to harmonize religious values with national legal interests. However, challenges remain in its implementation, particularly concerning child marriage, polygamy, and divorce, which often spark debates in society. Therefore, further studies are needed to evaluate the effectiveness of Indonesia’s marriage regulations and how Islamic law can continue to adapt within the framework of a modern legal state.
Abstract:This study explores international communication management in the Department of Investment and One-Stop Integrated Services (DPMPTSP) of East Java in the context of cultural differences. The main findings indicate that DPMPTSP…
PMPTSP operates in an environment with cultural dimensions such as low power distance, individualism, masculinity, low uncertainty avoidance, and long-term orientation. This affects the way the institution communicates and manages its international relations. The study found that adapting communication that is sensitive to cultural differences, including values, attitudes, and etiquette, is essential to improving operational effectiveness and efficiency. The novelty of this study lies in the in-depth understanding of the application of Hofstede's cultural theory in the context of international communication management in the public sector, as well as practical recommendations to overcome cultural challenges in international interactions.
Abstract:This study evaluates the effectiveness of the East Java Province DPMPTSP marketing communication strategy in investment promotion in 2023, focusing on the marketing mix elements: product, price, place, and promotion. Through…
ough a qualitative approach, this study analyzes promotional activities that include the development of promotional materials, expansion of international networks, and strengthening of regional branding. The results of the study indicate that innovative efforts in developing promotional materials using the latest technology and interactive approaches have been carried out. However, an in-depth evaluation is needed to ensure the effectiveness of promotional materials in meeting investor needs. Price transparency, although not explicitly focused on, is important for investment decisions. This study recommends improving information related to investment costs and incentives.
International cooperation, such as with the State of Neuvo Leon-Mexico, shows efforts to expand investment networks and global market visibility, with an evaluation of the benefits and costs required. Promotional activities such as seminars on investment strategies focus on strengthening regional branding and effective promotional techniques. The novelty of this study lies in the comprehensive analysis of marketing mix elements in the context of investment promotion as well as recommendations for continuous adaptation according to market changes. These findings provide new insights for the development of more effective investment marketing communication strategies in the future.
Abstract:Diabetes merupakan penyakit kronis yang ditandai dengan tingginya kadar glukosa dalam darah, yang dapat menyebabkan komplikasi serius jika tidak dikelola dengan baik. Dalam penelitian ini, dilakukan prediksi diabetes pada…
a perempuan suku Indian Pima menggunakan algoritma klasifikasi K-Nearest Neighbors (K-NN). Dataset yang digunakan diperoleh dari National Institute of Diabetes and Digestive and Kidney Diseases, yang terdiri dari 769 data pasien dengan 9 atribut. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan rekayasa perangkat lunak dan Library Online Research. Data dianalisis menggunakan RapidMiner versi 10.3. Hasil dari model K-NN menunjukkan tingkat akurasi sebesar 70,13%, dengan presisi 59,09% untuk pasien positif dan 74,55% untuk pasien negatif. Nilai recall yang diperoleh adalah 48,15% untuk pasien positif dan 82,00% untuk pasien negatif. Meskipun akurasi model ini cukup baik, penelitian lebih lanjut diperlukan untuk meningkatkan kualitas prediksi. Algoritma K-NN terbukti efektif digunakan dalam klasifikasi diabetes, tetapi kualitas hasil sangat bergantung pada kualitas data yang dianalisis.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.
Abstract:Obesitas merupakan sebuah epidemi global karena ekskalasi kasus obesitas di seluruh dunia yang sangat luar biasa. Kelompok usia dengan prevalensi obesitas tertinggi adalah populasi dewasa dan wanita adalah populasi yang…
lebih rentan daripada pria berdasarkan jenis kelamin. Aktivitas fisik merupakan langkah yang direkomendasikan untuk menanggulangi obesitas, namun populasi dewasa di era modern ini terpapar kehidupan yang nyaman tetapi mengorbankan kebugaran fisik melalui pengurangan aktivitas fisik. Salah satu contoh populasi yang berisiko adalah mahasiswa karena pengaruh kehidupan kampusnya. Tujuan penelitian ini adalah mengetahui bagaimana asosiasi antara usia dengan tingkat aktivitas fisik pada subjek dewasa perempuan yang memiliki latar belakang sebagai mahasiswa. Metode penelitian yang digunakan bersifat kuantitatif dan menggunakan pendekatan cross sectional. Populasi dalam penelitian ini adalah seluruh mahasiswi STIKes Bhakti Husada Cikarang dengan jumlah sampel yang teranalisa sebanyak 79 orang yang didapat melalui total purposive sampling. Instrumen penelitian yang digunakan adalah International Physical Activity Questionnaire (IPAQ) sebagai alat ukur tingkat aktivitas fisik. Analisa data yang digunakan dalam analisa bivariat adalah uji Chi-Square dan pada analisa multivariat menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan antara usia dengan aktifitas fisik mahasiswa di mahasiswa dengan usia ≥20 tahun dengan kemungkinan 2,97 kali lebih besar beraktifitas fisik dibandingkan dengan usia <20tahun. Kesimpulan dari penelitian ini bahwa terdapat asosiasi antara usia dengan tingkat aktivitas fisik mahasiswi
Abstract:This paper will focus on one of the cases related to pollution caused by the disposal of oil spills into the sea, a case study of the Exxon Valdez oil spill. In that matter, this paper can ''provide the stage'' for several…
al relevant cases related to MARPOL 73/78 to build a discourse on environmental protection at sea based on the perspective of international environmental law. The writing of this paper uses a normative juridical legal research method. Judging from this Exxon Valdez case study, it can be agreed that this international treaty related to the prevention of pollution from ships or MARPOL has a renewal of its effectiveness if there has been an incident of pollution at sea in the past. The incident that impacted MARPOL 73/78 itself has also taught us the importance of protecting marine ecosystems.
Abstract:This paper discusses the practice of religious plurality within the Indonesian Armed Forces. To support the main task of soldiers and the success of the task, they are equipped with faith and purity, good moral values and…
d noble character. Religion has a significant role in supporting military tasks. Data collection techniques in this study used observation then, followed by interviews. Forms behaviour The TNI AD in maintaining harmony between members of different religions includes anjangsana, working together to achieve common goals in religion, sympathy and empathy, tolerance and mutual respect. Adaptation conducted interfaith religious packed reasonably. Goal TNI AD attachment is the goal achieved that is harmony and tolerance Inter-religion. Function Integration TNI AD is carried out by issuing governing policies about members of TNI AD, which religious Islam, Christian, Hindu and Buddhist for holding religious ceremonies simultaneously on the day and at the time same. That is day Friday o'clock 18.30 WIB. The system of Latent Maintenance, which the Indonesian Army maintains, improves individual motivation and the cultural patterns that create and maintain the motivation.
Abstract:This study aims to determine and understand the performance of plantation field extension workers who work in the context of managing the National movement program of cocoa in Sigi Regency. This research uses the performance…
ance theory proposed by Robbins, consisting of 3 main aspects of assessment, namely: motivation, ability, and opportunity. The research method used, qualitative with a descriptive approach, involved a number of informants interviewed during the study, in addition to displaying as supporting data secondary, the results of the study of literature and the study of documents. This study concluded that the performance of agricultural extension workers working in the National movement program for cocoa in Sigi Regency has not been maximized, not only due to aspects of: motivation, ability, and opportunity, but also caused by various other factors.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.