Abstract:The catfish hatchery business has quite good market opportunities due to the increasing public demand for catfish as a widely consumed food source. This study aims to analyze the feasibility of the catfish hatchery business…
ess in Sipange Godang Village in terms of non-financial aspects, financial aspects, and sharia principles. This study uses a descriptive research type with a qualitative approach. The research informants were three catfish hatchery entrepreneurs selected using a saturated sampling technique. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. The business feasibility analysis was carried out based on legal, market and marketing, technical, management, socio-economic, environmental, and financial aspects using the Payback Period (PP), Break Even Point (BEP), and Revenue Cost Ratio (R/C Ratio) methods. The results of the study indicate that the catfish hatchery business in Sipange Godang Village is feasible to be run and developed. Viewed from the non-financial aspect, the business has fulfilled the legal, market and marketing, technical, management, socio-economic, and environmental aspects, although strengthening the business legality is still needed. From a financial perspective, the business is able to recoup its capital, sales are above the break-even point, and its R/C ratio is greater than 1, making it financially viable. Based on Sharia principles, the business is run honestly and free from riba, maysir, and gharar.
Abstract:The development of Rempang Island through the Rempang Eco-City project has become one of Indonesia’s strategic initiatives to promote investment, industrialization, and regional economic growth in coastal areas. While the…
the project is expected to strengthen economic competitiveness and attract large-scale investment, its implementation has generated significant social, environmental, and governance challenges. Existing studies on Rempang have primarily focused on land disputes, relocation issues, and agrarian conflicts, with limited attention given to disaster risk governance and socio-ecological vulnerability perspectives. This study aims to analyze the development of Rempang Island through the lens of Disaster Risk Governance (DRG) and socio-ecological vulnerability to understand how development policies, environmental change, and governance arrangements interact in shaping risks within coastal regions. This study employs a qualitative approach using literature review and policy analysis. Data were collected from government regulations, official reports, public policy documents, human rights reports, academic publications, and other credible secondary sources. The analytical framework integrates disaster risk governance, socio-ecological vulnerability, and public policy theories. The findings indicate that the Rempang conflict should not be understood solely as an agrarian dispute or community resistance to relocation. Instead, it reflects broader governance challenges associated with integrating disaster risk considerations into coastal development policies. The project has the potential to generate socio-ecological vulnerabilities related to land tenure uncertainty, livelihood transformation, cultural identity concerns, environmental pressures, and limited stakeholder participation. The study argues that sustainable coastal development depends not only on economic investment but also on the capacity of governance systems to manage emerging risks through collaborative, adaptive, and inclusive approaches. The article contributes to the literature by positioning the Rempang case as a governance-of-risk issue and highlighting the need to integrate economic development, environmental sustainability, and disaster risk reduction within coastal governance frameworks.
Abstract:This study aims to reveal the relationship between the values contained in the Qur'an and the traditional practice of dowry (mahr) giving, viewed from both religious and cultural perspectives. Using a qualitative approach…
h based on the textual analysis of Qur'anic verses and in-depth interviews with experts in religious studies and cultural anthropology, this research integrates the frameworks of maqasid al-sharia and cultural anthropology theory to analyze the historical and contemporary transformation of dowry practices. The study also explores the symbolic meaning of dowry, not merely as an obligation but as a form of recognition of women's dignity and rights within the family. Furthermore, it examines the socio-economic factors influencing the amount of dowry and how these factors affect social structures and gender relations within society. In addition, comparisons are made with dowry practices in various other cultures and religions, enabling a deeper understanding of both the unique and shared aspects of universal human values. This comprehensive analysis seeks to provide new insights and a concrete contribution to contemporary discussions on the role of religion in social and cultural life, as well as the challenges of integrating tradition with the needs of modern society. The findings indicate that the practice of dowry giving, as prescribed in the Qur'anic verses, possesses profound normative and strategic values in ensuring justice and social balance within the family structure. Every element of the dowry is not merely symbolic but also embodies meanings that reflect responsibility, respect, and commitment in married life. Over time, the understanding and implementation of this tradition have undergone significant changes, influenced by evolving social, economic, and cultural conditions. This highlights the importance of not only preserving the tradition but also adapting it to meet the demands of contemporary society.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:This study aims to describe the professionalism and roles of shadow teachers in supporting inclusive education services at Butterfly Learning Center (BLC). As an institution dedicated to transitioning children with special…
al needs (CSN) into formal schooling, BLC implements an intensive one-to-one accompaniment system. This study employed a descriptive qualitative method, with data collected through in-depth interviews, direct observation of accompaniment activities, and document review. The findings indicate that shadow teachers at BLC fulfill multifunctional roles, including identifying each child's specific needs, designing intervention programmes, developing basic independence skills, and providing evaluations and progress reports to parents and classroom teachers. The professionalism of shadow teachers is demonstrated through their ability to adapt instructional strategies in accordance with each child's concentration level, as well as their physical and cognitive limitations. Furthermore, teachers engage in ongoing collaboration with parents to monitor and evaluate children's progress through regular daily reports. This study concludes that the competence and dedication of shadow teachers are critical factors in the successful transition of children with special needs into broader educational settings. An effective shadow teacher does not only focus on academic readiness, but also place equal emphasis on developing independence as a necessary foundation for children's social integration in the future.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:Dataran Merdeka holds profound national and historical value as the site where Malaya’s independence was proclaimed in 1957, yet tourists’ understanding of its historical and architectural significance remains superficial.…
icial. This community service activity aims to enhance the historical literacy of visitors and foster the involvement of local stakeholders in heritage conservation through educational media and participatory mentoring tailored to community needs. The implementation stages include observation to identify tourists’ information needs and the role of local actors, the development of contextually appropriate historical educational materials, direct engagement with visitors, and capacity-building for local vendors and guides as independent cultural informants. Results indicate increased tourist interest in historical narratives, observable shifts in visitor behavior toward greater cultural appreciation, and active participation of local business actors in disseminating heritage information. This program is expected to contribute to enriching tourism experiences, strengthening community capacity, and supporting sustainable heritage preservation through collaboration among visitors, local enterprises, and educational institutions.
Abstract:The changing characteristics of children’s learning in the digital era have created a need for learning environments that are more interactive, visual, and experience-based. Conventional learning is increasingly considered…
ered less effective in maintaining children’s engagement due to limited opportunities for exploration and direct interaction during the learning process. In response to this condition, the concept of edutechment has emerged as an approach that integrates educational and entertainment elements to create more enjoyable and meaningful learning experiences. This study aims to analyze the implementation of edutechment at Taman Pintar Yogyakarta as a nonformal educational tourism space. This study employed a qualitative approach using a descriptive observational research design. Data were collected through direct observation, semi-structured interviews, documentation, and field notes involving child visitors, guides, and employees of Taman Pintar. The data were analyzed descriptively through the stages of data reduction, data presentation, and conclusion drawing. The findings revealed that Taman Pintar Yogyakarta has implemented the concept of edutechment through the integration of technology, multimedia, simulations, and educational play activities within various interactive attractions. Children were actively involved in exploration, experimentation, and direct interaction with learning media, creating more concrete and enjoyable learning experiences. However, the study also found that some children tended to focus more on entertainment aspects than on understanding educational concepts. Therefore, stronger facilitation and reflective learning strategies are needed to optimize the implementation of edutechment.
Abstract:Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood…
od and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.
Abstract:This study describes the strategies and mentoring model implemented by HIMPAUDI in Krui, West Pesisir Regency, to improve the professionalism of early childhood education teachers. This research employed a descriptive qualitative…
alitative approach, with primary data collected through a structured interview with a HIMPAUDI board member in West Pesisir Regency. The findings show that HIMPAUDI mentoring is carried out through tiered training, curriculum and learning workshops, teacher working groups, seminars, mentoring, supervision, sharing of good practices, and socialization of professional ethics. The mentoring model is participatory, collaborative, continuous, needs-based, reflective, and ethical-professional. These activities strengthen teachers pedagogical, professional, social, and personal competencies, particularly in understanding child development, designing creative learning, developing learning media, adapting the curriculum, and maintaining professional responsibility. However, implementation is constrained by limited time, training costs, unequal access to information, varied teacher motivation, digital competence, and coastal geographical conditions. The study recommends strengthening local professional development through professional learning communities, mentoring cycles, digital support, and institutional collaboration among HIMPAUDI, local government, higher education institutions, and early childhood education providers.