Abstract:Globally operating companies face challenges in managing human resources from diverse cultural backgrounds. This paper highlights how the role of International Human Resource Management (IHRM) can support the improvement…
of cross-cultural leadership effectiveness while strengthening organizational competitiveness at the global level. Based on the analysis of various empirical studies, it is revealed that leadership success is highly dependent on the mastery of cross-cultural competencies, including cultural intelligence, emotional intelligence, and intercultural communication skills. Global leaders who are able to integrate local and international identities, and adopt transformational leadership approaches, tend to be more successful in building synergy and innovation in multicultural teams. Flexible IHRM approaches such as cross-cultural training and international work experience are key factors in shaping leaders with global capacity. The study also emphasizes the need for collaborative, context-relevant and sustainable leadership development strategies, and the importance of integrating inclusive IHRM practices to support organizational performance in a dynamic global work environment.
Abstract:Article 6 of Law No. 4 of 1996 gives creditors the right to execute parate against the object of the mortgage. However, in decision No. 0112/Pdt.G/2017/MS-BNA, the Sharia Court annulled the deed of gift. This study aims…
to analyze the judge's considerations, the legal force of certificates and deeds in bank mortgages, and legal protection for mortgage holders. This study is a normative legal study. Data were collected and then analyzed qualitatively. The results of the study indicate that the judge annulled the gift because it did not meet the legal requirements according to Islamic law and the Compilation of Islamic Law. The decision has implications for the cancellation of all related documents, including the certificate of ownership, the deed of granting mortgage rights, and the credit agreement, so that they no longer have legal force as debt collateral. Legal protection of creditors due to cancellation of grants according to Article 11131 of the Civil Code, even though the collateral guarantee is cancelled, the creditor still has legal protection through general guarantees, namely that all of the debtor's assets can be used as objects of debt fulfillment and the creditor can request seizure of collateral and the application of the principle of good faith of the bank that has acted according to the procedure for granting credit. It is expected that judges will prioritize the principles of justice, proportionality, the principle of good faith, and substantive justice in banking and financing practices in Indonesia.
Abstract:The discussion of interpretation in online media today does not only cover the transition from print media to digital media, but can also include the development of direct interpretation studies. This reflects the diversity…
ity of approaches and perspectives in the discussion of interpretation on the internet today . This writing aims to identify ways the study and presentation and approaches applied to the study of interpretation are very diverse website tafsirq.com , and to understand the dominant interpretation ideology on this website . in explaining questions related to the study of interpretation on this website . This research applies descriptive-analytical method. This method is used to study and analyze sources on the study of interpretations available on the tafsirq.com website , with the aim of providing a clear and detailed picture of the interpretive approaches and ideologies used on the site. Presentation in site Tafsirq.com in data display, there are displays such as the Qur'an, the Medina mushaf, stories of wisdom, prayers, and recitations per verse, also equipped with the DSN Fatwa. on the Tafsirq.com site , there are two tafsir books Which use with discussion method use title (topic). This site is said to be credible because on its website , the administrator displays responsible for content and in interpreting the verses I have referred to the famous tafsir books from the Tafsir Al-Misbah and Tafsir Jalâlīn .
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary…
ry data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.
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:Islamic boarding schools as the oldest Islamic educational institutions in Indonesia are faced with the challenge of maintaining their relevance amidst increasingly massive digitalization. This research aims to identify…
and analyze effective technology adaptation strategies in improving Islamic boarding school quality management. The method used was a systematic literature review (SLR) and meta-analysis using the PRISMA protocol, resulting in 8 high-quality articles that met the inclusion criteria from a total of 578 articles identified. The research results show that technology adaptation strategies have a significant positive influence on Islamic boarding school quality management with a combined effect size of 0.65 (medium-strong category), with the strongest influence on financial management (d=0.83) and administrative efficiency (d=0.78). The three main patterns of technology implementation in Islamic boarding schools identified are the gradual digital transformation model, the selective adaptation model, and the comprehensive digital transformation model, with implementation success rates between 68-75%. This research recommends a gradual approach in implementing technology by considering the unique characteristics of Islamic boarding schools, developing human resource capacity through continuous digital literacy training, and establishing strategic collaborations with the government and private sector to overcome technological infrastructure limitations..
Abstract:The present article examines the influence of the thought of KH. Abdurrahman Wahid (Gus Dur) on the formation of postcolonial discourse in the context of Islam Nusantara. In the postcolonial context, the Islamic construction…
tion of the Archipelago is inextricably linked to colonial epistemological legacies and the hegemony of external cultures, particularly Arabic. Gus Dur’s thought process can be understood as a deconstructive effort against the dichotomy between “pure” and “local” Islam that was created by colonial powers and puritan movements. It is evident that Gus Dur’s rejection of the uniformity of Arab culture as the sole representation of Islam was underpinned by a sharp critique of arabisation. As an alternative, he proffered the concept of Islamic pribumisation, defined as the adjustment of Islamic expression to local cultural values without sacrificing the substance of the teachings. Furthermore, Gus Dur placed significant emphasis on the necessity of contextualising Islamic teachings, emphasising the importance of re-evaluating Islamic values in accordance with the prevailing social and cultural dynamics of Indonesian society. It is asserted that an approach of this nature will engender the concepts of pluralism and tolerance, which will in turn serve as the primary foundations upon which religious life is to be constructed. The present study employs a qualitative approach, utilising critical discourse analysis of Gus Dur’s ideas and relevant supporting literature. The findings demonstrate that Gus Dur’s thought plays a significant role in formulating the paradigm of Islam Nusantara. This paradigm is characterised by its responsiveness to local realities, its transcendence of religious formalism, and its rehabilitation of cultural dignity as an integral part of Islamic expression. Consequently, the thought of Gus Dur constitutes a significant contribution to the development of a plural, humanist and contextual Islamic civilisation.
Abstract:The results of the study show that the six independent variables, namely: Entry Variable (ENT), Long-Distance Transportation (TJJ), Tourism Promotion (PW), Short-Distance Transportation (TJD), Hospitality (HOS) and Supporting…
rting Infrastructure (IP) together contribute an influence of 60.30 % on the decision of foreign tourists to visit the Province of East Nusa Tenggara. There are three variables that have a positive and significant influence on the choice of tourists to NTT, namely the ENT variable, TJJ and the PW variable; while the other three variables have no significant influence, namely, TJD , HOS and IP . For domestic tourists, Simultaneously, the five independent variables contribute 87.3% of the influence on the decision of domestic tourists to visit the Province of East Nusa Tenggara. However, partially, TJJ and PW have a significant effect, while TJD , HOS and IP have no significant effect on the choice of domestic tourists to visit the Province of East Nusa Tenggara. industry business before the preparation and implementation of Sail Komodo, shows that both additional investment, additional workforce , tourist visits, additional length of stay and income/turnover of business actors are in the low category. The condition of tourism business actors during the preparation, during and after the implementation of Sail Komodo shows a rapid increase. The three main variables that experienced a rapid increase during the preparation, during the implementation and after the implementation of Sail Komodo are additional tourist visits , additional turnover/ income and additional tourist stay time. Before the implementation of Sail Komodo, the environmental security conditions at tourist locations in NTT were already in the moderate category , compared to other variables that were in the low category . The condition of tourist locations during preparation, during implementation and after the implementation of Sail Komodo were in the moderate category except for additional electricity supply which was in the low category.