Abstract:MSMEs have played considerable role in the socio-economic development in Indonesia. However, the institutions continue to experience numerous challenges and constrains in various aspects. Among the prominent issues include…
de the financing structure, lack of qualified human resources, complexity of government regulations and bureaucracy in some areas such as business start-up and etc. There is hardly any literature that has critically surveyed the issue of why the MSMEs shy away and whether there is an alternative financing model that they can adopt. The present study critically assesses the related literatures and proposes a viable cash waqf-based model which has the potential to benefit Islamic MSMEs. To ensure the successful running of the cash-waqf based model, it is recommended for the model to be established under the umbrella of a respectable Islamic body, namely Indonesia Waqf Council/Badan Wakaf Indonesia (BWI).
Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.
Abstract:This paper explores the role of Artificial Intelligence (AI) in enhancing decision-making processes within multinational corporations. The primary issue addressed is how AI can be integrated effectively across diverse global…
obal markets, considering factors like regulatory frameworks, cultural diversity, and market dynamics. The research proposes a framework for AI implementation that ensures both operational efficiency and ethical soundness. The study employs a mixed-methods approach, combining qualitative interviews and quantitative surveys from key stakeholders in multinational corporations. Preliminary findings suggest that AI significantly improves decision-making speed and accuracy, particularly in data analysis, market trend prediction, and consumer behavior forecasting. However, challenges remain in adapting AI systems to various cultural and regulatory environments, highlighting the need for customization and local adjustments. This study contributes to understanding how AI can be applied more effectively and ethically across international markets, offering insights for future implementations in diverse business contexts.
Abstract:This study investigates the influence of academic leadership styles on the quality of higher education in Indonesia, focusing on permanent lecturers in public and private universities under the Ministry of Education in South…
outh Sulawesi. Using a quantitative explanatory approach and survey method, data were collected from 120 respondents and analyzed through Structural Equation Modeling (SEM) using SmartPLS. The study examines three leadership styles—transformational, transactional, and distributed—and their impact on teaching quality, institutional governance, student outcomes, and academic services. The findings reveal that all three leadership styles positively affect higher education quality, with transformational leadership having the most significant impact, followed by distributed and transactional styles. These results underscore the importance of visionary and participative leadership in improving institutional performance, particularly in regional universities facing resource and structural limitations. The study contributes theoretically by validating leadership models in a non-Western context and practically by offering insights for leadership development policies. It highlights the need for adaptive leadership strategies tailored to local academic cultures and institutional dynamics to enhance educational quality in Indonesian higher education.
Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:This study discusses the missionary movement of Tuan Guru Bajang (TGB) in West Nusa Tenggara. This is a qualitative study. The research design is field research. The results of this study indicate that: Tuan Guru Bajang…
(TGB) Zainul Majdi, as a preacher, possesses exceptional competence and academic qualifications. His approach to delivering his sermons is calm and approachable, making his messages easily accepted by people from all walks of life. The target audience of TGB Zainul Majdi's preaching encompasses all segments of society, including those of different religious backgrounds. During his tenure as governor, TGB continued to fulfil his duties as a preacher.
Abstract:The study aims to explain the practices of productive waqf management, development, and utilisation by waqf managers in Islamic boarding schools in Maros Regency. This is a qualitative study. The research design is field…
research. The results of this study indicate that: The management of productive endowments at the Raudaturrasyidin DDI Cambalagi Islamic boarding school is categorised as unproductive with insignificant income growth due to irregular harvests throughout the year. The realisation of the utilisation of profits from productive endowment income at the Raudaturrasyidin DDI Cambalagi Islamic Boarding School. Meanwhile, the management of productive endowments at the Nurul Ikhwan Islamic Boarding School through the boarding school canteen is categorised as productive with a significant increase in income. Meanwhile, the management of productive endowments at the Nahdlatul 'Ulum Islamic Boarding School through the mini market Aminah demonstrates productive management of productive endowments on endowed assets, namely the Mini Market Aminah, which is categorised as moderately productive with significant income growth from May to December 2023 and May to December 2024. Each portion of the income from productive endowments at the three boarding schools has a designated allocation for utilisation. On the other hand, development aspects are not being implemented at the pond managed by the al-Irsyad Foundation.
Abstract:This article examines gender identity within a metaphysical framework by exploring the tension between essentialist and social constructivist paradigms. The core issue addressed in this research is the absence of a conceptual…
ptual framework capable of reconciling these two traditionally opposing approaches. Essentialism regards gender as a fixed, inherent attribute, whereas constructivism emphasizes that gender is shaped by social and cultural practices. The aim of this study is to formulate a hybrid metaphysical model that integrates both perspectives through dialectical synthesis. The methodology employed involves a philosophical literature review with thematic analysis of works published within the last five years. Findings reveal that a relationally grounded hybrid model successfully merges the strengths of both paradigms, offering a more inclusive and applicable approach for social policy development. This model is viewed as critical for advancing academic discourse while also providing a robust philosophical foundation for the recognition and protection of gender diversity in contemporary society.
Abstract:The Malacca Strait is a vital maritime route that faces significant challenges from high traffic volumes and increasingly frequent extreme weather scenarios. These conditions pose serious risks to navigational safety, environmental…
vironmental integrity, and maritime operational security. This study aims to analyse the needs and components of a robust maritime surveillance architecture in the Malacca Strait, particularly in dealing with the impacts of extreme weather and climate change. Additionally, this research will explore the role of geospatial maritime intelligence in enhancing situational awareness and response to maritime incidents. The study findings indicate that a resilient surveillance architecture in the Malacca Strait requires the integration of advanced sensor systems (including multi-spectral radar and meteorological/oceanographic sensors), redundant communication networks, and AI/ML-based intelligent data processing. The adaptive capabilities of the system, including the use of UAVs and USVs, are critical to maintaining operational effectiveness in adverse weather conditions. Additionally, international cooperation and a robust policy framework, encompassing climate change adaptation and ethical considerations, are fundamental to the successful implementation and sustainability of surveillance systems. The Malacca Strait case study highlights specific vulnerabilities and proposes concrete solutions, illustrating a shift from a reactive to a proactive paradigm in maritime security. Building a resilient surveillance architecture in the Malacca Strait is a strategic imperative to safeguard global trade, regional stability, and environmental sustainability amid increasing climate uncertainty. Integrating cutting-edge technology with robust policies and international collaboration will ensure the safety and security of this vital waterway, making it a model for resilient maritime governance globally. A new aspect emphasised is the importance of adapting to climate change and the role of AI in predictive decision-making. This article presents a comprehensive and integrated approach to building a resilient maritime surveillance architecture, with a particular focus on the challenges of extreme weather in the Malacca Strait. Its originality lies in its emphasis on multi-sensor data fusion, the role of artificial intelligence in predictive analytics, and the integration of climate change adaptation into surveillance system design. Additionally, the article underscores the importance of a robust policy framework and international cooperation as the cornerstones of maritime surveillance resilience, offering a blueprint applicable to other critical maritime routes worldwide
Abstract:This study discusses the adaptation strategies of non-Muslim MSMEs to halal certification regulations in Manado City from the perspective of Maqasid al-Syari'ah. This is a qualitative study. The research design is field…
research. The informants in this study consisted of MUI officials in North Sulawesi Province and non-Muslim MSME actors in Manado City. The results of this study indicate that: Non-Muslim SME actors have demonstrated a high level of adaptation to halal certification regulations through gradual and pragmatic strategies. They began by improving hygiene, recording raw materials, and participating in training and capacity-building programs. These strategies reflect that the actors do not reject the regulations but require an approach tailored to their capacities. In many cases, halal certification is even positioned as a branding tool and a means of market expansion, rather than merely legal compliance. This adaptation also reflects the success of a values-based approach rooted in the principles of maqasid, where regulations are accepted as meaningful and beneficial ethical business practices. Through a dialogic and contextual approach, non-Muslim SME operators have successfully transformed halal certification into an opportunity rather than a threat to their identity.