Abstract:This study discusses the adaptation strategies of non-Muslim MSMEs to halal certification regulations in Manado City from the perspective of Maqasid al-Syari'ah. This is a qualitative study. The research design is field…
research. The informants in this study consisted of MUI officials in North Sulawesi Province and non-Muslim MSME actors in Manado City. The results of this study indicate that: Non-Muslim SME actors have demonstrated a high level of adaptation to halal certification regulations through gradual and pragmatic strategies. They began by improving hygiene, recording raw materials, and participating in training and capacity-building programs. These strategies reflect that the actors do not reject the regulations but require an approach tailored to their capacities. In many cases, halal certification is even positioned as a branding tool and a means of market expansion, rather than merely legal compliance. This adaptation also reflects the success of a values-based approach rooted in the principles of maqasid, where regulations are accepted as meaningful and beneficial ethical business practices. Through a dialogic and contextual approach, non-Muslim SME operators have successfully transformed halal certification into an opportunity rather than a threat to their identity.
Abstract:The rapid evolution of digital technologies, particularly live streaming features in e-commerce platforms, has significantly transformed consumer behavior while introducing new risks to consumer protection. Live streaming…
g based commercial transactions often involve real time, visually driven interactions that encourage impulsive purchasing decisions, making traditional regulatory frameworks insufficient. This study aims to analyze the primary factors influencing consumer protection in live commerce settings by examining five core variables: product transparency, platform accountability, perceived risk, consumer trust, and digital literacy. Utilizing a qualitative exploratory approach, this research conducted a comprehensive literature review of 77 international journal articles published between 2020 and 2024. The findings indicate that product transparency and platform accountability are fundamental to enhancing consumer trust and reducing perceived risks, whereas digital literacy acts as a moderating factor that empowers consumers to make informed decisions. The study proposes a conceptual framework that integrates behavioral and regulatory dimensions, offering both theoretical insights and practical implications for improving consumer protection in fast paced, interactive digital marketplaces.
Abstract:This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDTER) on Return on Investment (ROI) at PT Semen Indonesia (Persero) Tbk during the period 2016–2023. The method used…
sed is descriptive associative with a quantitative approach, using secondary data in the form of the company's quarterly financial reports obtained through purposive sampling techniques. The analytical tools used include Pearson Product Moment correlation analysis, coefficient of determination (R²), t-test and F-test, and multiple linear regression. The results of the study show that DAR has a negative correlation with ROI of -0.607, while LTDTER also shows a negative correlation of -0.478, both of which are included in the weak relationship category. The coefficient of determination value of 50.4% indicates that half of the variation in ROI can be explained by the two independent variables, while the remaining 49.6% is influenced by other factors outside the study. The F test shows that DAR and LTDTER simultaneously have a significant effect on ROI. This finding confirms that a high debt-based capital structure has a negative impact on investment returns, making it important for financial management to consider the efficiency of long-term debt use and total debt in long-term financial strategies.
Abstract:This study examines the frenemy relationship between Emily and Stephanie in A Simple Favor. Their friendship is complex, blending admiration, competition, and manipulation. Stephanie looks up to Emily but also struggles…
with insecurity, while Emily enjoys maintaining control over Stephanie. Using a qualitative method, this research identifies key factors contributing to their frenemy dynamic, including social comparison, insecurity, past betrayals, and cultural expectations. The findings reveal that their relationship is shaped by both emotional dependence and hidden rivalry, leading to an unstable and toxic bond. Finally, the study highlights how friendships can mask deeper conflicts, where trust and betrayal coexist.
Abstract:This research investigates the influence of classroom environment and psychological factors on English learning motivation at SMP Negeri 14 Kota Serang. A conducive classroom environment is deemed crucial in shaping students'…
ents' attitudes towards using English, yet it often faces challenges such as different pronunciation from standard English and social stigma related to using a foreign language outside of classroom contexts. A qualitative research method employing in-depth interviews was used to explore students' and teachers' perceptions regarding these issues.
The findings reveal that many students feel insecure and embarrassed when using English, mainly due to their different accents and negative perceptions of their surroundings. However, teacher support and an inclusive classroom atmosphere can alleviate these barriers and enhance students' motivation to learn English. These findings underscore the importance of teaching approaches that accommodate student diversity and build their confidence in using a foreign language.
Abstract:The purpose of this study is to find out and prove how much influence brand image has on the purchase decision of bakery products in CV. Lemona Cake &Bakery Tasikmalaya. This study uses quantitative methods with an associative…
iative approach that is causal aims to determine the influence between independent variables on dependent variables. The population in this study is respondents who have bought bakery products at Lemona Cake &; Bakery Tasikmalaya, while the number of respondents is as many as 97 respondents. In this study using Non Proability Sampling techniques, Non Proability Sampling, namely sample selection with non-probability methods or non-randomly, population elements do not have the same opportunity to be selected as samples. This is done based on the consideration of relatively fast hang times and relatively cheap costs, then the sampling method uses Accidental Sampling, Accidental sampling is a sampling technique based on chance, that is, anyone who accidentally meets the researcher can be used as a sample, if it is considered that the person who happened to meet is suitable as a source of data. From the results of this study shows that the value of t-count obtained is 8.204 and t-table 1.661 it can be seen that t-count is greater than t-table (8.204 > 1.661) so that H0 is rejected and Ha is accepted meaning that the hypothesis is accepted, so it can be explained that brand image has a positive and significant effect on purchasing decisions, with a value I of 0.644 and a value of coefficient of determination (R square) of 0.641 which means the influence of brand image variables (x) on the purchase decision variable (y) is 64.1% while the remaining 35.9% is explained by other factors or variables that are unknown and not included in this study.
Abstract:This study analyzes the factors that affect the level of work stress in employees in the manufacturing industry sector. This study uses a quantitative approach with data collected through questionnaires distributed to employees…
ployees in several manufacturing companies. Regression analysis techniques are used to evaluate the impact of various factors on work stress. In addition, demographic characteristics such as age, education, and employment status also play an important role in determining stress levels. This study recommends the need for management policies that focus on reducing workload, improving work environment conditions, and providing employee welfare programs to reduce stress and improve employee welfare. These findings provide valuable insights for manufacturing companies in their efforts to create a healthier and more productive work environment.
Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:Persaingan yang semakin kompetitif dalam industri distribusi bahan bangunan menuntut perusahaan tidak hanya menjaga kelancaran distribusi, tetapi juga membangun hubungan jangka panjang guna meningkatkan loyalitas pelanggan.…
an. Penelitian ini bertujuan untuk menganalisis peran sales dalam meningkatkan loyalitas pelanggan serta mengidentifikasi faktor-faktor yang memengaruhi peran tersebut pada PT Mitra Maju Mapan Cabang Bondowoso. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi dengan teknik penentuan informan secara purposive yang melibatkan Branch Sales Manager, tenaga sales, dan pelanggan tetap. Analisis data dilakukan melalui kondensasi data, penyajian data, serta penarikan kesimpulan dan verifikasi, dengan validitas data dijaga melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa sales berperan strategis dalam membangun loyalitas pelanggan melalui komunikasi adaptif, pelayanan responsif, komitmen, serta keterlibatan dalam membantu kebutuhan pelanggan. Loyalitas tercermin pada pembelian ulang, rekomendasi, dan keberlanjutan kerja sama. Faktor utama yang mempengaruhi efektivitas peran sales meliputi kualitas pelayanan, citra perusahaan, kepercayaan, dan kepuasan pelanggan. Penelitian ini mengimplikasikan pentingnya penguatan kompetensi interpersonal sales dan konsistensi pelayanan sebagai strategi mempertahankan loyalitas pelanggan secara berkelanjutan.
Increasingly competitive competition in the building materials distribution industry requires companies not only to maintain smooth distribution, but also to build long-term relationships to increase customer loyalty. This research aims to analyze the role of sales in increasing customer loyalty and identify factors that influence this role at PT Mitra Maju Mapan Bondowoso Branch. The research uses a qualitative approach with descriptive research type. Data was collected through in-depth interviews, observation and documentation using purposive informant selection techniques involving Branch Sales Managers, sales personnel and regular customers. Data analysis is carried out through data condensation, data presentation, as well as drawing conclusions and verification, with data validity maintained through triangulation of sources and techniques. The research results show that sales plays a strategic role in building customer loyalty through adaptive communication, responsive service, commitment, and involvement in helping customer needs. Loyalty is reflected in repeat purchases, recommendations and continued cooperation. The main factors that influence the effectiveness of the sales role include service quality, company image, trust and customer satisfaction. This research implies the importance of strengthening interpersonal sales competence and service consistency as a strategy to maintain customer loyalty on an ongoing basis.
Abstract:Facilities Management (FM) role becomes more significant in the day-to-day operations of most of organizations. The FM team ensures that operations of organizations will run smoothly without downtime, provide safe working…
g environment, comply with regulators, and provide one-stop-shop service for employees that can benefit the organization in retaining and attracting top talents. This research aims to assess the performance of FM before the pandemic, and the start of the new normal and compare the operations on these timelines to identify the inefficiencies and opportunities for improvement that can lead to an effective, efficient, and consistent quality performance. The researcher includes the assessment of gaps, management capabilities, technologies, factors influencing performance and productivity, and ways of adapting to the changing external business landscape. To interpret the collected data, frequency and percentage, mean and standard deviation, Pearson-r correlation were used in quantitative data, and thematic analysis for the qualitative responses. The data gathered from the FM team supporting different clients and as senior leaders, signifies that there is no significant difference in operations and technology to support clients. However, minor improvements and recommendations by senior leaders can be considered and can contribute to effective and efficient operations.