Abstract:The catfish hatchery business has quite good market opportunities due to the increasing public demand for catfish as a widely consumed food source. This study aims to analyze the feasibility of the catfish hatchery business…
ess in Sipange Godang Village in terms of non-financial aspects, financial aspects, and sharia principles. This study uses a descriptive research type with a qualitative approach. The research informants were three catfish hatchery entrepreneurs selected using a saturated sampling technique. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. The business feasibility analysis was carried out based on legal, market and marketing, technical, management, socio-economic, environmental, and financial aspects using the Payback Period (PP), Break Even Point (BEP), and Revenue Cost Ratio (R/C Ratio) methods. The results of the study indicate that the catfish hatchery business in Sipange Godang Village is feasible to be run and developed. Viewed from the non-financial aspect, the business has fulfilled the legal, market and marketing, technical, management, socio-economic, and environmental aspects, although strengthening the business legality is still needed. From a financial perspective, the business is able to recoup its capital, sales are above the break-even point, and its R/C ratio is greater than 1, making it financially viable. Based on Sharia principles, the business is run honestly and free from riba, maysir, and gharar.
Abstract:Halal certification has become an essential mechanism for ensuring that products meet Islamic requirements while also maintaining standards of safety, quality, and consumer protection. Despite its growing importance, awareness…
reness and understanding of halal certification remain relatively limited among community members, particularly women who play a central role in household purchasing decisions. This community engagement initiative was designed to enhance the knowledge and awareness of members of the Family Welfare Empowerment Organization (PKK) in Sidodadi Village, Kedaton District, Bandar Lampung City, regarding the significance of halal certification in consumer products. The program engaged 30 participants and applied a participatory educational approach consisting of counseling sessions, interactive discussions, lectures, and question-and-answer activities. Knowledge acquisition was evaluated through pre-test and post-test assessments. The findings demonstrated a marked improvement in participants’ understanding, with average scores increasing from 51.3% prior to the intervention to 94.0% afterward. The program not only strengthened participants’ awareness of halal-certified products but also encouraged more informed and responsible consumption practices. These results highlight the effectiveness of community-based halal literacy initiatives in fostering greater public understanding and supporting the development of a halal-conscious society.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:Karstification is the dominant geological process controlling groundwater circulation and permeability in carbonate aquifers. Through the dissolution of carbonate rocks, karst processes create highly heterogeneous systems…
s characterized by fractures, conduits, and interconnected channel networks that significantly influence groundwater flow dynamics. This literature review aims to synthesize current knowledge regarding the effects of karst on water circulation and permeability in carbonate aquifers based on hydrogeological, hydrochemical, geophysical, and numerical modeling studies from various regions worldwide. The review shows that karstification substantially enhances hydraulic conductivity and produces complex flow regimes ranging from diffuse fracture flow to turbulent conduit flow. The epikarst zone plays an important role in regulating infiltration and recharge distribution, while tectonic structures such as faults and fractures strongly control groundwater pathways and aquifer compartmentalization. Karst aquifers also exhibit strong spatial variability in permeability, making groundwater flow and contaminant transport difficult to predict using conventional hydrogeological approaches. In addition, the integration of equivalent porous medium (EPM), discrete fracture network (DFN), and conduit network (CN) models is essential for accurately representing karst aquifer behavior. Understanding the influence of karstification on groundwater circulation is therefore crucial for sustainable groundwater management and aquifer vulnerability assessment, particularly in regions facing increasing water demand and climate change pressures.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Abstract:The changing characteristics of children’s learning in the digital era have created a need for learning environments that are more interactive, visual, and experience-based. Conventional learning is increasingly considered…
ered less effective in maintaining children’s engagement due to limited opportunities for exploration and direct interaction during the learning process. In response to this condition, the concept of edutechment has emerged as an approach that integrates educational and entertainment elements to create more enjoyable and meaningful learning experiences. This study aims to analyze the implementation of edutechment at Taman Pintar Yogyakarta as a nonformal educational tourism space. This study employed a qualitative approach using a descriptive observational research design. Data were collected through direct observation, semi-structured interviews, documentation, and field notes involving child visitors, guides, and employees of Taman Pintar. The data were analyzed descriptively through the stages of data reduction, data presentation, and conclusion drawing. The findings revealed that Taman Pintar Yogyakarta has implemented the concept of edutechment through the integration of technology, multimedia, simulations, and educational play activities within various interactive attractions. Children were actively involved in exploration, experimentation, and direct interaction with learning media, creating more concrete and enjoyable learning experiences. However, the study also found that some children tended to focus more on entertainment aspects than on understanding educational concepts. Therefore, stronger facilitation and reflective learning strategies are needed to optimize the implementation of edutechment.
Abstract:The increasing environmental issues, particularly the problem of plastic waste in Indonesia, as well as the gap between awareness and purchasing behavior of environmentally friendly products, have become important phenomena…
ena in this study. This study aims to analyze the effect of green promotion and green packaging on green purchase behavior, as well as to examine the role of environmental knowledge as a mediating variable in Easy Green Unilever products. In this study, data were collected through a survey distributed to users of Easy Green Unilever products in Indonesia, with a total of 400 respondents obtained. The research method employed a descriptive and quantitative approach, using non-probability sampling with a purposive sampling technique. In data processing, this study utilized SmartPLS software. The results indicate that green promotion and green packaging have a positive and significant effect on green purchase behavior. In addition, environmental knowledge is proven to have a significant effect on green purchase behavior and is able to mediate the relationship between green promotion and green packaging on green purchase behavior. The conclusion of this study emphasizes that increasing consumers’ environmental knowledge is a key factor in strengthening the effectiveness of green marketing strategies in encouraging environmentally friendly purchasing behavior.
Abstract:This study examines the effectiveness of in absentia judgments in the recovery of assets from corruption crimes based on Article 38 of the Law on the Eradication of Corruption Crimes. The background of this study is based…
d on the phenomenon of many corruption defendants who are absent from trial, so that the judicial process continues through the in absentia mechanism. However, the effectiveness of such judgments in supporting the recovery of state financial losses remains a problem, especially in the aspects of execution and the return of assets resulting from corruption crimes. This study uses a normative legal method (normative juridical) with a statutory approach and a conceptual approach. The results of the study indicate that normatively, Article 38 of the Anti-Corruption Law provides a valid legal basis for courts to render judgments without the presence of the defendant. However, the effectiveness of such judgments in asset recovery is still not optimal because there are obstacles such as difficulties in tracing assets, transfer of asset ownership, limited coordination among law enforcement institutions, and weak asset tracing mechanisms. In addition, there are also juridical obstacles in the form of the lack of comprehensive technical regulations regarding the execution of assets in in absentia cases. Therefore, strengthening regulations and increasing synergy among law enforcement officers are required so that the objective of recovering state losses can be achieved effectively.
Abstract:This study aims to develop and examine the effectiveness of religious moderation in digital media based on the Dick and Carey learning model. The research is grounded in the increasing use of digital media as a primary source…
ource of religious information, which has the potential both to strengthen and to undermine the values of religious moderation. The study employed a qualitative approach with a Research and Development (R&D) design. The subjects were university students who actively use digital media. Data collection techniques included interviews, observations, questionnaires, and documentation, while data analysis followed the Miles and Huberman model. The results indicate that students’ understanding of religious moderation remains largely normative and is not yet accompanied by adequate digital literacy skills. The development of the Dick and Carey-based learning model produced interactive digital media, including educational videos, digital modules, and social media content. Implementation of the model demonstrated a significant improvement in students’ comprehension, tolerance, and critical thinking regarding religious content in digital media. Furthermore, the study found that integrating constructivist approaches, social learning, and digital literacy into the learning design effectively reinforced the internalization of religious moderation values. The developed learning model proved effective in enhancing student engagement and fostering inclusive and tolerant attitudes.In conclusion, promoting religious moderation in digital media requires a systematic, technology-based learning approach. This study provides both theoretical and practical contributions to the development of a learning model for religious moderation in the digital era.
Abstract:In Indonesia, various disasters frequently occur, and in many cases, they are not solely caused by natural factors, but also by irresponsible human behavior and activities regarding the environment. These disasters include…
de floods caused by illegal logging and indiscriminate waste disposal that clog waterways; forest fires often caused by land clearing by burning; and river pollution caused by untreated household and industrial waste. These conditions demonstrate that human behavior plays a significant role in exacerbating environmental damage and increasing the risk of disasters in various regions of Indonesia. The purpose of this study is to show data regarding the Synergy of Pancasila and Politics on Ecological Citizenship Education in Puay Village, Papua Province. The research method used in this study is a qualitative approach, while the type of research used is a case study. The results of this study show data that efforts to protect the environment which is part of the ecological citizenship carried out by the Puay Village community are by planting trees, cleaning the banks of Lake Sentani in Puay Village when commemorating the entry of the Gospel in Puay Village, and introducing the nature around Lake Sentani to students of SDN 5 Puay Village. The conclusion of this study is that the Puay Village community has contributed to protecting nature, especially the environment around Lake Sentani, which is the lifeblood of the Puay Village community.