Abstract:This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the…
e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.
Abstract:The large-scale exploitation of nature currently occurring in Indonesia reflects a crisis of spirituality among modern humans in their understanding and treatment of nature. The loss of sacred awareness of nature as God's…
s creation has led to an exploitative, rather than participatory, relationship between humans and nature. This study aims to examine the connection between the exploitation of nature and spiritual decadence, as well as how Islamic values can provide a relevant and transformative ecological ethical framework. The method used is a qualitative study with a literature review approach, involving critical analysis of Islamic texts and spiritual ecology theories from thinkers such as Seyyed Hossein Nasr and Roy A. Rappaport. The results of the study show that Islamic principles such as Tawhid, Khilafah, Amanah, and Shari'ah have strong potential to shape spiritual-based ecological awareness. Additionally, rituals in traditional and religious communities also function as ecological and moral mechanisms. In conclusion, the reconstruction of Islamic spiritual values in an environmental context is essential to address contemporary ecological crises, particularly in Indonesia.
Abstract:This study aims to analyze the management of batik as an educational tourism attraction based on local cultural values in Karanganyar Regency, with an emphasis on the involvement of the five key actors in the Penta Helix…
model—government, academia, business sector, community, and media. Karanganyar possesses rich cultural heritage in the form of batik, which holds significant potential to be developed into an educational tourism destination. However, its current management still faces various challenges. This research employed a qualitative descriptive approach, using in-depth interviews, field observations, and document studies for data collection. Data were analyzed using thematic analysis, referring to destination management theory (Cooper et al., 2008) and the concept of edu-tourism (Bodger, 1998). The results reveal that the management of batik educational tourism in Karanganyar has not yet been systematically integrated. Key issues identified include: (1) limited human resources with adequate competence, (2) conventional tourism practices, (3) lack of innovation in tourism product packaging, (4) insufficient institutional coordination and support, and (5) underdeveloped integration between cultural and educational tourism. While there is a strong commitment to cultural preservation from local communities and participation from business actors, structural support from the government and optimization of the media’s role require further enhancement. The implication of this research emphasizes the need for strengthened cross-sectoral collaboration through the Penta Helix framework, the formulation of specific policies for educational tourism development, as well as innovations in digital promotion and context-based cultural education curricula. This study is expected to serve as a reference for policymakers, tourism practitioners, and future researchers in promoting sustainable educational tourism rooted in local culture.
Abstract:Abstract This article aims to review the scholarly literature on the intersection of International Human Resource Management (IHRM) and International Industrial Relations (IIR). Through a systematic literature review of…
the articles, the study identifies key themes, dominant theoretical perspectives, key findings, and existing research gaps. The results of the review provide a comprehensive synthesis of the current knowledge on how IHRM practices interact with IIR dynamics in the global business environment. The conclusion of the study highlights the theoretical and practical implications of the findings and suggests directions for future research.
Abstract:Technological and digital developments that happening right now are rapidly growth and this condition encourages the competition in the business world become more intense. The rapid development of technology and digitalization…
zation has presented a digital business marked by the high development of technology-based business and trade transactions. Based on these, digital business has great potential to drive economic growth.Digitalization is an interesting topic to research in encouraging technological progress and stimulating economic growth. Economic activities nowadays cannot be separated from the use of information & communication technology through telecommunications networks and the use of internet by conducting e-business transactions. E-business or digital business is a projection of new talents that can inspire competitiveness. Digital business is currently growing rapidly around the world, including Indonesia, proven by the increasing number of internet users. The Indonesian Internet Service Providers Association (APJII) announced that the number of Indonesian internet users in 2024 reached 221,563,479 people from a total population of 278,696,200 people in Indonesia in 2023. This condition is also followed by the increasing number of e-commerce users in Indonesia which has continued to increase since 2020, until in 2023 the number of e-commerce users in Indonesia is 58.63 million users. The research method used is descriptive qualitative research, a method that been used by researchers through a literature study approach and analyzing all information regarding the research topic. This research intends to find out how does the impact of digital business on Indonesian economy. The results show that digitalization has changed many aspects of Indonesian society, including the economy. The development of technological advances and digitalization give positive impact on Indonesia's economic growth.
Abstract:Character education is a fundamental aspect of shaping individuals with noble character. In Islam, the hadiths of Prophet Muhammad ﷺ contain numerous character values that serve as life guidelines, such as honesty, trustworthiness,…
stworthiness, patience, justice, and compassion. This article aims to examine the hadiths related to character education using thematic and contextual approaches. Employing a literature study method, this research collects, categorizes, and analyzes hadiths concerning noble character, then correlates them with the current socio-cultural context. The findings indicate that the values in hadiths are not only relevant for forming Muslim personalities during the Prophet’s time but are also highly applicable in addressing moral challenges in the modern era. The thematic approach aids in systematically summarizing moral messages, while the contextual approach enriches understanding of the original spirit of the teachings. This study recommends integrating hadith-based character values into education as part of an effort to build a generation with strong ethics and integrity.
Abstract:This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from…
rom the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Abstract:Higher education currently faces complex challenges in efforts to improve the quality of educational services amidst increasingly fierce global competition. This research aims to conduct a systematic literature review and…
d meta-analysis of various current research on higher education quality management to produce a comprehensive model that integrates various approaches and considers local context and religious values. The research method uses a qualitative approach with Systematic Literature Review (SLR) and Meta-Analysis, implementing the PRISMA protocol as a methodological framework in literature selection. Of the initial 59,422 articles searched, 7 high-quality articles were selected for comprehensive review. The meta-analysis results show a significant positive correlation between quality management factors and the quality of higher education with an overall effect size of r = 0.60 (95% CI [0.52, 0.68]). Transformative leadership emerged as the most influential factor (r = 0.68), followed by quality culture (r = 0.63) and TQM implementation (r = 0.62). Moderate to high heterogeneity (I² = 67.3%) indicates the need for a contextual rather than standard quality management approach. These findings suggest a holistic quality management model that integrates TQM principles, CIPP evaluation model, transformative leadership, outcome-based curriculum development, stakeholder involvement, and integration of religious values according to institutional characteristics.
Abstract:The processing of fisheries products, characterized by the diversification of processed goods, presents a promising avenue for entrepreneurial endeavors. Product diversification holds the potential to augment the intrinsic…
ic value of products and concurrently elevate public consumption of fisheries-related commodities. This research aims to analyze the prospective added value stemming from the pempek businesses in Melayu Sub-District, Tenggarong, Kutai Kertanegara. The acquired data underwent meticulous processing, tabulation, and subsequent analytical examination, characterized by both descriptive and value-added analyses, utilizing the Hayami model. The research showed that the managed pempek businesses are predominantly of small scale, utilizing relatively simple technology. On average, a single production cycle yields 126.64 kg, or monthly output of 633.2 kg. The value-added analysis reveals a figure of 186,734 IDR per kg, with a commendable value-added ratio of 70.95%. This signifies that the conversion of belida fish into pempek not only imparts substantial value but also presents a highly promising avenue for further expansion and development.
Abstract:Ahmadiyya is a religious movement that emerged in India in the late 19th century and claims to be part of Islam, but with some significant theological differences from the main teachings of Islam. One of them the most prominent…
ominent aspect is the recognition of Mirza Ghulam Ahmad as reformer, messiah, and prophet, who became point difference main from perspective theology Islam current main. Study This aiming For analyze the theological concepts of Ahmadiyah and their influence on the views of Muslim society towards this group, and how the Ahmadiyah movement has developed in various parts of the world. This study uses a descriptive qualitative approach with a critical analysis method of Ahmadiyah doctrine and development in the historical, social, and cultural contexts. culture. Based on the analysis, it was found that Ahmadiyah teachings caused controversy among Muslims, which resulted in this group experiencing various forms of rejection, even discrimination. This conclusion is expected to provide a deeper understanding of the dynamics of Ahmadiyah theology and development, as well as the challenges faced in efforts to legitimize itself in the midst of Muslim society.