Abstract:The Qur'an, as the primary source of Islamic teachings, contains legal verses that require in-depth interpretation for proper application, one notable example being Tafsir al-Maraghi by Ahmad Musthafa al-Maraghi, a contemporary…
mporary Egyptian scholar known for his moderate stance and independence from madhhab fanaticism. This study aims to reveal al-Maraghi's typology of ijtihad in interpreting legal verses, identify the legal products he produced, and examine his responses to contemporary legal issues. The research employs a library research method with a descriptive-analytical approach and fiqhi tafsir framework, using Tafsir al-Maraghi as the primary source alongside various ahkam tafsir and fiqh works as secondary sources, analyzed through content analysis and comparative reasoning. The findings show that al-Maraghi developed an integrative ijtihad model combining five typologies, namely bayani, tarjihi, maqashidi, istislahi, and tajdidi, with maqashid al-shari'ah orientation as the most dominant character, spanning worship, marriage, inheritance-testament, transactions, politics, and criminal law. The study concludes that this ijtihad pattern produces moderate, contextual legal interpretations relevant to the development of contemporary Islamic law in Indonesia. Further research is recommended to apply a systematic contemporary maqashid approach.
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:This study aimed to examine the effect of work motivation and organizational culture on organizational commitment among civil servants in the Finance Department of Dr. Soedarso Regional General Hospital. A quantitative approach…
pproach with an associative research method was employed. Primary data were obtained through interviews with the Head of the Finance Department and questionnaires distributed to respondents, while secondary data comprised organizational profiles, employee records, attendance data, and performance reports. The population consisted of 30 civil servants, all of whom were selected as respondents using a total sampling technique. Data were analyzed using validity and reliability tests, normality, linearity, and multicollinearity tests, multiple linear regression analysis, correlation analysis, the coefficient of determination, partial t-tests, and a simultaneous F-test. The results showed that work motivation had a positive and significant effect on organizational commitment, with a regression coefficient of 0.321 and a significance value of 0.021. Organizational culture also had a positive and significant effect on organizational commitment, with a regression coefficient of 0.271 and a significance value of 0.015. Simultaneously, work motivation and organizational culture had a significant effect on organizational commitment, as indicated by an F-value of 10.469 and a significance value of 0.001. The correlation coefficient of 0.661 indicated a strong relationship, while the coefficient of determination of 0.437 showed that both variables explained 43.7% of the variation in organizational commitment. Practically, hospital management should strengthen motivation through performance recognition, competency development, fair task distribution, and feedback, while reinforcing organizational culture through shared values, teamwork, accountability, and integrity.
Abstract:This study systematically reviews the development of Total Quality Management (TQM) practices in relation to Green Quality Intelligence Capabilities (GQIC), Circular Process Innovation (CPI), and Sustainable Operational…
Performance (SOP). Responding to the need for a clearer review method and a more focused novelty, this article applies the PRISMA 2020-based Systematic Literature Review approach. Articles were identified from the Scopus database using keyword combinations related to TQM, quality management practices, green capability, green innovation, circular economy, circular process innovation, Industry 4.0, Quality 4.0, and sustainability performance. After identification, screening, eligibility assessment, and quality appraisal, 27 articles published between 2016 and 2026 were included in the final synthesis. The findings show that TQM literature has shifted from traditional quality control and customer satisfaction toward digital, green, and sustainability-oriented quality management. Soft TQM dimensions, such as leadership, employee involvement, training, and quality culture, and hard TQM dimensions, such as process management, quality tools, continuous improvement, and data-based decision making, remain dominant. However, prior studies still frequently use general mediators, including knowledge management, organizational culture, innovation capability, and competitive advantage. This review proposes CPI as a more specific mediation mechanism that translates TQM and GQIC into sustainable operational outcomes through waste reduction, resource efficiency, material reuse, energy efficiency, and circular process redesign. The study contributes by offering an integrated conceptual model and propositions for future empirical research on quality management, green intelligence, circular innovation, and sustainable operations.
Abstract:This study aims to examine and analyze the effects of financial capability, intellectual capital, and digital payment on the performance of microenterprises in Surabaya City. The study employed a quantitative approach using…
ing primary data collected through questionnaires distributed to microenterprise owners operating in the Culinary Tourism Centers (Sentra Wisata Kuliner) of Surabaya. The study population consisted of 1,154 microenterprise owners. Based on the Yamane formula, the minimum required sample size was 174 respondents; however 182 valid respondents were successfully obtained through a cluster random sampling technique and included in the analysis. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that financial capability, intellectual capital, and digital payment have positive and significant effects on microenterprise performance in Surabaya. These findings suggest that the ability of business owners to manage financial resources, leverage intellectual resources, and utilize digital payment systems plays a crucial role in improving business performance. Enhanced financial capability enables entrepreneurs to make more effective financial decisions, while the utilization of intellectual capital supports more efficient business management. Furthermore, the use of digital payment systems provides greater convenience and efficiency in business transactions.
Abstract:This study aims to analyze the influence of work discipline and work environment on employee job satisfaction at BKPSDMD Makassar City. The research employed a quantitative approach with an associative and explanatory research…
search design. The population consisted of all 144 employees of BKPSDMD Makassar City using a total sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS software, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The results indicate that work discipline has a positive and significant effect on employee job satisfaction. The work environment also has a positive and significant effect on employee job satisfaction. Simultaneously, work discipline and work environment significantly affect employee job satisfaction with a coefficient of determination of 52.1%. These findings imply that improving work discipline and creating a conducive work environment are important strategies for enhancing employee job satisfaction
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Kutakembaran, Kecamatan Garawangi, Kabupaten Kuningan pada umumnya masih memasarkan produk secara konvensional dan belum memanfaatkan teknologi digital secara optimal,…
l, ditandai dengan belum adanya identitas merek yang jelas, kualitas foto produk yang kurang menarik, minimnya pemahaman konten promosi, serta belum dimanfaatkannya WhatsApp Business dan marketplace sebagai kanal pemasaran. Kegiatan pengabdian ini merupakan kolaborasi antara Himpunan Mahasiswa Bisnis Digital (HMBD) Universitas Kuningan dengan tim Kuliah Kerja Nyata (KKN) Kolaboratif Desa Kutakembaran yang bertujuan meningkatkan kemampuan pelaku UMKM dalam membangun branding, menghasilkan foto produk dan konten promosi yang menarik, memanfaatkan WhatsApp Business, serta mengenal dan mempraktikkan penjualan melalui marketplace Shopee. Kegiatan dilaksanakan pada 2 Agustus 2026 di Balai Desa Kutakembaran melalui metode pemaparan materi yang dipadukan dengan praktik langsung, meliputi tujuh pokok bahasan yaitu branding, foto produk, desain konten dan copywriting, WhatsApp Business, marketplace Shopee, promosi media sosial, dan simulasi perjalanan konsumen. Kegiatan diikuti oleh sekitar 25 pelaku UMKM yang menunjukkan antusiasme tinggi sepanjang acara. Hasil kegiatan menunjukkan bahwa materi WhatsApp Business paling diminati peserta karena kedekatannya dengan kebiasaan komunikasi sehari-hari, sementara sesi pembuatan toko Shopee menghadapi kendala karena sebagian besar peserta belum memiliki akun sehingga membutuhkan pendampingan lebih intensif. Melalui kegiatan ini, peserta berhasil menghasilkan aset digital dasar berupa identitas merek, foto produk, desain konten promosi, dan akun WhatsApp Business yang siap digunakan untuk mendukung pemasaran produk lokal ke pasar digital.
Abstract:Penelitian ini bertujuan untuk mendeskripsikan peran metode diskusi dalam mendukung keaktifan belajar siswa di SDN 1 Kalirahayu. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Subjek penelitian…
n terdiri atas guru dan siswa yang terlibat dalam proses pembelajaran menggunakan metode diskusi. Data penelitian dikumpulkan melalui observasi, wawancara, dan dokumentasi. Analisis data dilakukan melalui tahapan kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Hasil penelitian menunjukkan bahwa metode diskusi memberikan ruang kepada siswa untuk terlibat secara langsung dalam proses pembelajaran. Keaktifan siswa terlihat melalui kegiatan bertanya, menjawab pertanyaan, menyampaikan pendapat, bekerja sama dengan teman, menyelesaikan tugas, dan menyampaikan hasil diskusi. Guru berperan sebagai fasilitator yang memberikan arahan, membimbing kelompok, memberikan stimulus kepada siswa yang masih pasif, serta menciptakan suasana pembelajaran yang kondusif. Namun, penerapan metode diskusi masih menghadapi beberapa hambatan, seperti kurangnya kepercayaan diri siswa, dominasi siswa tertentu dalam kelompok, perbedaan kemampuan siswa, dan keterbatasan waktu. Dengan demikian, metode diskusi dapat menjadi salah satu alternatif metode pembelajaran yang mendukung keaktifan belajar siswa apabila dilaksanakan dengan perencanaan dan pengelolaan yang baik.
Abstract:Line Webtoon merupakan aplikasi komik digital yang menyediakan beragam judul dan genre bagi penggunanya. Ulasan pengguna masih memuat keluhan mengenai kualitas layanan, seperti gangguan iklan, kestabilan aplikasi, dan sistem…
stem koin, serta kualitas konten digital, terutama keterlambatan pembaruan episode dan ketidakjelasan kelanjutan cerita. Penelitian ini bertujuan untuk menganalisis kualitas layanan, kualitas konten digital, kepuasan pengguna, hubungan kualitas layanan dengan kualitas konten digital, serta pengaruh kedua variabel tersebut terhadap kepuasan pengguna aplikasi Line Webtoon pada pengikut akun autobase Webcomicfess di X. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Data dikumpulkan melalui kuesioner kepada 97 responden yang dipilih menggunakan nonprobability sampling dengan teknik purposive sampling. Data dianalisis menggunakan statistik deskriptif, korelasi Pearson, regresi linear berganda, uji parsial, uji simultan, dan koefisien determinasi dengan bantuan IBM SPSS Statistics 25. Hasil uji F menunjukkan bahwa kualitas layanan dan kualitas konten digital secara simultan berpengaruh signifikan terhadap kepuasan pengguna aplikasi Line Webtoon. Hasil tersebut menunjukkan bahwa peningkatan kepuasan pengguna memerlukan pengelolaan kualitas layanan dan kualitas konten digital secara terpadu.
Abstract:Perkembangan TikTok Shop mengubah cara konsumen memperoleh informasi, menilai produk, dan melakukan pembelian melalui interaksi langsung serta bukti sosial. Penelitian ini menganalisis live shopping, social proof, keputusan…
san pembelian, serta pengaruh live shopping dan social proof terhadap keputusan pembelian produk merek Azarine pada konsumen perempuan pengguna TikTok Shop di Kecamatan Parungponteng, Kabupaten Tasikmalaya. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Data diperoleh melalui kuesioner yang melibatkan 111 responden. Responden dipilih menggunakan nonprobability sampling dengan teknik purposive sampling. Data dianalisis menggunakan statistik deskriptif, korelasi Pearson, regresi linear berganda, uji parsial, uji simultan, dan koefisien determinasi dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa live shopping, social proof, dan keputusan pembelian berada dalam kategori tinggi. Live shopping berpengaruh signifikan terhadap keputusan pembelian. Social proof juga berpengaruh signifikan terhadap keputusan pembelian dan memberikan kontribusi relatif lebih besar dibandingkan live shopping. Secara simultan, live shopping dan social proof berpengaruh signifikan terhadap keputusan pembelian produk merek Azarine. Temuan ini menunjukkan bahwa peningkatan keputusan pembelian memerlukan penyampaian informasi yang jelas melalui live shopping serta pengelolaan social proof yang autentik, relevan, dan dapat dipercaya.