Abstract:This study aims to analyze in depth the implementation of islamic business ethics in the sale and purchase of classic Vespa motorcycles at Garage Scooter krangkeng, Indramayu Regency, trough the perspective of Sharia Economic…
nomic Law. As part of sociological phenomenon and contemporary automotive creative economy, transactions of used motorcycles with high historical value are often faced with technical information asymmetry between business actors and consumers. This study uses a qualitative-descriptive method with a normative-empirical case study approach. Primary data were collected directly from the field through participatory observation and in-depth interviews with Garage Scooter owners and consumers, while secondary data were obtaied through participatory observastion and-depth interviews with Garage Scooter owners and consumers, national regulitions. The result of the study indicate thet transaction practices at Garage Scooter Kangkeng are carried out through a direct sale and purchase scheme (bal’ musawamah) and an indent system for ordering modification restorations. Business actors have implemened basic islamic business ethics values such as honesty (shiddiq0, trustworthiness, transparancy, and reponsibility for product qualit. However, crucial loopholes are still found in the form of weak black and white doumentation (written contracts), which opens up the potential fo uncertainty (gharar) and manipulation of minor information (tadlis)related to detalled machine specifacitions and the accuracy of restoration times. Viewed form Shari Economic La, the validity of The pillar and conditions of commodity objects requires strengthening after-sales technical tansparancy through written instruments (al-kitabah) to uphold the principle of mutual consent (an-tardhin) and the right to choose (khiyar al-‘aib) in order to achieve tru benefit (maslahah).
Abstract:This research aims to determine the Islamic spiritual guidance model in strengthening the morals of inmates at the Padangsidimpuan Class IIB Correctional Institution. This research is motivated by the importance of religious…
ious formation as an effort to shape changes in behavior, spiritual awareness and morals of inmates while serving their sentence. The research method used is qualitative research with a descriptive approach. Data was obtained through observation, interviews and documentation of development officers, spiritual mentors and inmates. The research results show that the Islamic spiritual guidance model is implemented through religious lectures, learning to read the Koran, Islamic studies, congregational prayers, dhikr, and daily moral development. Guidanceis carried out on a scheduled basis and involves cooperation between correctional institutions and religious leaders. Islamic spiritual guidance has a positive influence on changes in the attitudes and behavior of inmates, such as increasing discipline, awareness of worship, mutual respect, and decreasing deviant behavior in the correctional environment. Supporting factors in implementing this program include support from officers and enthusiasm of the inmates, while inhibiting factors are limited facilities and a lack of spiritual mentors.
Abstract:Drug abuse among teenagers is a social problem that requires serious attention because it can have negative impacts on their physical and psychological health, as well as their social lives. Teenagers, as an age group in…
the process of discovering their identity, are highly vulnerable to environmental and social influences that can lead to drug abuse. This study aims to determine the efforts made by the National Narcotics Agency (BNNK) of South Tapanuli Regency in preventing and handling drug abuse among adolescents in the South Tapanuli area. This study used a qualitative approach with field research methods. Data were obtained through observation, interviews, and documentation. Informants in this study were employees of the BNNK of South Tapanuli, specifically the Prevention and Community Empowerment (P2M) team and the rehabilitation team. The results of the study indicate that prevention efforts are carried out through socialization, counseling, education, and collaboration with various parties in supporting the Prevention, Eradication of Drug Abuse and Illicit Trafficking (P4GN) program. Meanwhile, handling efforts are carried out through assessment, counseling, rehabilitation, and post-rehabilitation monitoring for drug abusers. The obstacles faced include low awareness in some communities, the influence of social circles, stigma against former drug users, and developments in technology and social media. Therefore, collaboration between families, schools, communities, and the government is necessary to support successful efforts to prevent and address drug abuse in teenagers.
Abstract:Pemilihan Ketua Badan Eksekutif Mahasiswa (BEM) merupakan proses penting dalam menentukan mahasiswa yang memiliki kompetensi terbaik untuk memimpin organisasi kemahasiswaan. Namun, proses seleksi yang masih bergantung pada…
da popularitas dan penilaian subjektif berpotensi menghasilkan keputusan yang kurang optimal. Penelitian ini bertujuan membangun Sistem Pendukung Keputusan (SPK) menggunakan metode Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) untuk membantu proses pemilihan Ketua BEM secara objektif. Data penelitian diperoleh melalui wawancara dengan pembina BEM untuk menentukan kriteria dan bobot penilaian. Lima kriteria yang digunakan meliputi kepemimpinan, kemampuan komunikasi, pengalaman organisasi, integritas, dan indeks prestasi kumulatif (IPK). Tahapan metode MOORA terdiri atas penyusunan matriks keputusan, normalisasi, perhitungan nilai optimasi, dan proses perangkingan. Hasil penelitian menunjukkan bahwa alternatif K1 memperoleh nilai optimasi tertinggi sebesar 0,473 sehingga direkomendasikan sebagai Ketua BEM terpilih. Penerapan metode MOORA mampu menghasilkan proses pengambilan keputusan yang lebih objektif, sistematis, transparan, dan akurat sehingga dapat dijadikan sebagai alat bantu dalam menentukan Ketua BEM berdasarkan kriteria yang telah ditetapkan.
The selection of the Student Executive Board (BEM) President is an important process in determining the most qualified student to lead the student organization. However, conventional selection processes often rely on popularity and subjective judgments, which may lead to less optimal decisions. This study aims to develop a Decision Support System (DSS) using the Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) method to support a more objective selection process. Research data were collected through interviews with BEM advisors to determine the assessment criteria and their corresponding weights. Five criteria were used, namely leadership, communication skills, organizational experience, integrity, and grade point average (GPA). The MOORA method consists of decision matrix construction, normalization, optimization value calculation, and ranking. The results indicate that candidate K1 achieved the highest optimization value of 0.473 and was therefore recommended as the selected BEM President. The implementation of the MOORA method provides a more objective, systematic, transparent, and accurate decision-making process, making it an effective tool for supporting the selection of the most suitable BEM President based on predetermined criteria.
Abstract:Songkok Recca Nur Azizah is a business located in Bone Regency that produces traditional handcrafts in the form of traditional headgear characteristic of the Bugis tribe, South Sulawesi. However, amidst modern market competition,…
petition, this traditional craft business faces challenges in optimizing its marketing mix strategy. This study analyzes the implementation of the 7Ps marketing mix strategy in the Nur Azizah Songkok Recca Enterprise in Bone Regency, South Sulawesi. Using a qualitative case study approach, data were collected through observation, in-depth interviews, and documentation. The findings show that the enterprise has implemented the seven elements of the marketing mix, namely product, price, place, promotion, people, process, and physical evidence. Product variety and artisan skills represent the main strengths of the business, while limited digital promotion, conventional payment systems, simple packaging, and a deteriorated business signboard remain key constraints. The study suggests that the enterprise should strengthen digital marketing, adopt cashless payment options, improve product packaging, and renew its physical identity to enhance competitiveness. These findings provide practical insights for culture-based MSMEs seeking to preserve traditional products while adapting to contemporary market changes.
Abstract:This study discusses the transparency and accountability of School Operational Assistance (BOS) fund management at UPT SD Negeri 82 Barammamase in Takalar Regency. The research problem focuses on the implementation of transparency…
ansparency and accountability principles in BOS fund management, starting from planning, implementation, reporting, to accountability. The purpose of this study is to analyze the implementation of transparency and accountability principles in BOS fund management and identify the influencing factors. This study uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was carried out using the Miles and Huberman model through data collection, data reduction, data presentation, and conclusion drawing. The results show that BOS fund management at UPT SD Negeri 82 Barammamase has implemented transparency and accountability principles through RKAS preparation, bookkeeping, reporting, and publication of BOS fund usage reports to the public
Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:This research is motivated by the importance of accountability in Islamic banking, which is not only related to administrative responsibility but also encompasses moral and spiritual dimensions. This study aims to understand…
tand the meaning of accountability from a sharia accounting perspective for the managers of Bank Muamalat Ambon. The study used a qualitative approach with a phenomenological method. The study population was the managers of Bank Muamalat Ambon, while informants were selected using a purposive sampling technique based on experience and involvement in Islamic banking activities. The research instrument was a semi-structured interview guide. Data collection techniques were carried out through in-depth interviews and analyzed using phenomenological analysis through the stages of transcription, coding, grouping themes, and extracting essential meanings. The results show that sharia accountability is interpreted as a professional, moral, social, and spiritual responsibility manifested through trustworthiness, transparency, sharia compliance, fair service, and supervision. The conclusion of the study confirms that sharia accountability is not only understood as formal reporting, but as an ethical and religious practice carried out in daily work activities.
Abstract:The global paradigm shift in waste governance towards a circular economy has driven the adoption of Community-Based Solid Waste Management (CBSWM), widely manifested in Indonesia through the Waste Bank initiative. Although…
gh theoretically designed as an ecological mitigation instrument and a catalyst for economic empowerment, previous literature remains dominated by techno-ecological and urban biases. These studies often overlook the structural dynamics of community empowerment in areas lacking established recycling infrastructure. This study aims to fill this gap by investigating the economic empowerment mechanisms and institutional resilience of the Berseri Waste Bank in Bengkalis Regency, a coastal-island area facing logistical disruption constraints. This study employed a qualitative approach with a case study design, involving 10 multi-actor informants (government, managers, customers, and community leaders) selected through purposive and snowball sampling. Data were collected via in-depth interviews, observations, and document reviews, with data credibility ensured through source and method triangulation. The results reveal four main findings: (1) increased environmental awareness that reduces open burning practices; (2) increased real household income; (3) the emergence of micro-scale circular logistics practices; and (4) community participation heavily driven by social capital (trust and local leadership). Theoretically, this study extends the application of circular economy theory by proving its viability at the micro-community level in geographically isolated regions. As a practical implication, this study recommends that local governments formally recognize waste banks as legitimate circular economy entities and provide policy interventions in the form of coastal transportation logistics subsidies
Abstract:In carrying out its integrated regulatory and supervisory function in the financial services sector, the Financial Services Authority (OJK) receives various reports from Financial Services Institutions (LJK), Issuers, and…
d Public Companies regarding the receipt and distribution of funds. The complexity of funding and financing relationships between financial service actors creates concentration risks that have the potential to disrupt financial system stability. Experiences from the 1998 Indonesian crisis and the 2008 global financial crisis demonstrate that concentration of exposures and interconnectedness between entities can exacerbate systemic risk. This study aims to identify current supervisory data analysis practices and propose the development of a concentration risk analysis that integrates the loan exposures of large debtor groups with their funding sources. The study used a qualitative approach through interviews, observations, and document analysis. The results indicate that OJK supervisors need an integrated concentration risk analysis across various LJKs and customer groups. Currently, the analysis process is still carried out manually, resulting in inconsistent results and difficult to replicate. The implementation of Supervisory Technology (SupTech) can improve supervisory effectiveness while transforming supervisors' tacit knowledge into explicit knowledge that is documented, standardized, and easily shared. This research contributes to the development of technology-based risk monitoring and knowledge management models in the financial services sector.