Abstract:This study examines the resolution of non-performing financing in Islamic financial institutions, which have experienced significant growth but are confronted with increasing risks of non-performing financing (NPF) that…
may undermine institutional stability and public trust. The research problem focuses on the suboptimal mechanisms for resolving problematic financing, the existence of a gap between legal norms and their practical implementation, and the lack of integration of philosophical approaches within the framework of Islamic economic law. This study aims to analyze resolution mechanisms from the perspective of Islamic economic law, identify the factors contributing to the normative–practical gap, and formulate a more comprehensive and equitable resolution model. The method employed is normative juridical, utilizing statutory and case approaches, with secondary data analyzed qualitatively through deductive reasoning. The findings indicate that the resolution of non-performing financing is still predominantly characterized by restructuring measures that are administrative in nature and fail to address root causes, while litigation pathways remain relatively ineffective due to procedural and substantive constraints. The disparity between legal norms and practice suggests that legal implementation has not fully reflected the principles of substantive justice. The study concludes by emphasizing the necessity of reconstructing resolution mechanisms through the integration of normative, empirical, and philosophical dimensions. The novelty of this research lies in the development of a maqāṣid al-sharī‘ah-based resolution model that offers a holistic approach oriented toward justice, public welfare, and the balance of interests, thereby providing more effective, contextual, and sustainable solutions within the Islamic financial system in Indonesia.
Abstract:Infant sleep quality is a fundamental biological need that plays a crucial role in growth and neurological development; however, sleep disturbances remain common among infants aged 3-6 months and are often overlooked by…
parents. This condition poses risks to physical health, emotional well-being, and overall infant development. This study aims to analyze the effect of baby massage on sleep quality among infants aged 3-6 months at Babycare Bondowoso and to identify differences in sleep quality before and after the intervention. The study employed a quantitative approach with a quasi-experimental one-group pretest-posttest design involving 40 infants selected through total sampling. Data were collected using questionnaires and observation sheets, then analyzed using the Wilcoxon test. The results showed that prior to the intervention, 87.5% of infants experienced poor sleep quality, whereas after the intervention, all infants (100%) demonstrated improvement to good sleep quality. Statistical analysis indicated a p-value of 0.00, which is lower than 0.05, confirming a significant effect of baby massage on infant sleep quality. These findings demonstrate that baby massage effectively improves sleep duration, comfort, and stability through physiological relaxation mechanisms. The novelty of this study lies in providing empirical evidence of the effectiveness of baby massage as a non-pharmacological intervention that is simple, safe, and can be independently applied by parents while offering holistic benefits for infants. The findings are expected to serve as a basis for developing health education and improving infant care practices.
Abstract:Stock prices represent the market’s consensus regarding the fair value of a business entity, formed through a rational assessment of both financial and non-financial information. Within the frameworks of signaling theory…
ry and market efficiency, financial ratios serve as fundamental indicators reflecting a company's ability to generate profit, manage assets, and maintain short-term liquidity stability. When the market faces systemic disruptions, such as the COVID-19 pandemic, and transitions toward post-pandemic normalization, investor sensitivity to internal indicators tends to increase due to heightened external uncertainty. Consequently, a deep understanding of the internal determinants of stock prices becomes increasingly critical for data-driven investment decision-making. This study aims to empirically examine the effect of the Current Ratio (CR), Return on Assets (ROA), and Total Asset Turnover (TATO) on stock prices, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was employed, using a descriptive-verificative design and secondary data drawn from audited financial statements and annual closing stock prices. The sample consisted of 91 companies selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 27. The analysis results indicate that all three independent variables have a positive and significant impact on stock prices, both individually and collectively. This study contributes to the capital market literature by highlighting the relevance of financial ratios in explaining stock price fluctuations in the post-pandemic period, a topic that remains underexplored in the context of developing countries.
Abstract:The participation of Generation Z in the contemporary labor market serves as a key catalyst in driving technological adoption, organizational innovation, and changes in work culture. However, the high turnover intention…
among this generation indicates instability in employee retention, which can impact operational efficiency and continuity, particularly in the service sector. This study aims to empirically examine the influence of Non-Physical Work Environment, Compensation, and Workload on Turnover Intention among Generation Z workers in the Coffee Shop industry in Pontianak City, with Job Satisfaction as a mediating variable. A quantitative approach was employed in this study, with data collected through an online questionnaire using a five-point Likert scale. A total of 200 respondents aged 18–27 years were selected using purposive sampling based on relevant criteria. Data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach via the SmartPLS 4 software. The analysis results show that the Non-Physical Work Environment has a significant negative effect on Turnover Intention, while Compensation has a negative but not significant effect. Workload has a significant positive effect on Turnover Intention. Furthermore, the Non-Physical Work Environment and Compensation have significant positive effects on Job Satisfaction, while the effect of Workload is not significant. Job Satisfaction is proven to act as a significant mediator in the relationship between the Non-Physical Work Environment and Compensation on Turnover Intention, but it does not mediate the relationship between Workload and Turnover Intention. These findings emphasize the urgency of formulating managerial strategies focused on improving the quality of the work environment and implementing adaptive compensation policies, in order to sustainably reduce turnover rates among Generation Z workers.
Abstract:Economic growth is a key indicator in assessing a country's ability to sustainably increase the output of goods and services. This study aims to analyze the effect of trade openness (TO) and the interaction between foreign…
gn direct investment (FDI) and political stability (PS) on economic growth in member countries of the Organization of Islamic Cooperation (OIC). The study utilizes panel data from 30 OIC member countries over the period 2005–2023, sourced from the World Bank’s World Development Indicators (WDI). The analytical method employed is panel data regression using the Fixed Effect Model (FEM) to control for individual heterogeneity across countries, as well as Moderated Regression Analysis (MRA) to test the moderating role of PS in the relationship between FDI and economic growth. The estimation results show that both TO and FDI have a positive and significant impact on economic growth. However, the interaction between FDI and PS exhibits a negative and significant effect, which contradicts conventional theoretical expectations that political stability should enhance the positive impact of FDI. These findings suggest that in several OIC countries, despite relatively low political stability, FDI continues to flow in response to economic opportunities, strategic interests, or domestic market appeal. In other words, political instability does not always serve as a major barrier to foreign investment, especially when the economic potential remains high. Moreover, FDI under such conditions may serve as an important instrument to strengthen international economic cooperation, expand production capacity, and drive long-term economic growth. These findings provide strategic implications for the formulation of investment and institutional stability policies in OIC countries.
Abstract:This research examines the application of ethnomathematics in coin exchange activities at Sarwono Market, which is related to learning arithmetic operations, with the aim of understanding how everyday practices in market…
transactions can serve as a medium for learning mathematics. The method used in this study is a qualitative approach with an ethnographic perspective, allowing the researcher to observe and understand phenomena within a broader social context. Data collection was carried out through interviews with traders and market visitors, direct observation of the coin exchange activities, and documentation of activities related to these transactions. The collected data were then analyzed using three main stages: data reduction, data presentation, and conclusion drawing. The results of the study show that the practice of coin exchange not only facilitates transactions in the market but also serves as a medium for applying arithmetic operations in everyday life. This activity encourages the development of logical thinking skills, such as addition, subtraction, multiplication, and division, which are frequently used in the bargaining process or in determining the price of goods. Furthermore, coin exchange helps maintain price stability and increases transaction efficiency in the market by reducing dependence on paper money, which is often difficult to divide accurately. Thus, the study concludes that the application of ethnomathematics in coin exchange activities at Sarwono Market provides dual benefits, both in the economic context and in mathematics education.
Abstract:The Bilateral Swap Agreement (BSA) aims to assist the financial sector by facilitating cooperation between Indonesia and Japan, providing developmental aid from the Japanese government to developing countries in the form…
of loans, yen loans, grants, and aid extended to Indonesia to stabilize the country's finances. This collaboration strengthens financial sectors and bilateral cooperation under the Bilateral Swap Agreement (BSA), implemented with the principle of pacta sunt servanda. Article 1320 explains the cooperation between Indonesia and Japan, where they extend agreements and enhance financial stability within a country, applying “lex specialis derogat legi generalis” agreements implemented by ministers and governors to recognize legally binding agreements between Indonesia and Japan, expanding the Bilateral Swap Agreement (BSA) framework in the financial sector. These agreements are advanced and legally recognized under established laws and regulations.
Abstract:Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada UMKM Kedai Tahu Bakso Batununggal (Kedai TBB) di Kota Bandung yang menghadapi beberapa permasalahan, antara lain pelayanan yang belum optimal, branding yang masih…
asih fokus pada produk tahu bakso, serta perlunya strategi pengembangan usaha untuk meningkatkan daya saing.
Kegiatan ini bertujuan membantu mitra dalam mengidentifikasi kondisi internal dan eksternal usaha serta merumuskan
strategi pengembangan yang sesuai. Metode yang digunakan adalah pendampingan partisipatif melalui observasi,
wawancara, dokumentasi, serta analisis SWOT (Strengths, Weaknesses, Opportunities, Threats) dan Quantitative
Strategic Planning Matrix (QSPM). Hasil analisis menunjukkan bahwa Kedai TBB memiliki skor Internal Factor
Evaluation (IFE) sebesar 2,93 dan External Factor Evaluation (EFE) sebesar 2,90 sehingga berada pada posisi Growth
Stability dalam Matriks Internal-External. Berdasarkan hasil QSPM, strategi penetrasi pasar memperoleh nilai Total
Attractiveness Score (TAS) tertinggi sebesar 6,99 dibandingkan strategi pengembangan pasar (5,32) dan
pengembangan produk (4,91). Oleh karena itu, strategi penetrasi pasar direkomendasikan melalui penguatan pemasaran
digital, optimalisasi platform online, serta peningkatan kualitas pelayanan guna mendukung pertumbuhan usaha yang
berkelanjutan.
Abstract:Abstract: Cyberbullying has become an increasingly pressing issue among adolescents, which shifted many social interactions to digital platforms. This study investigates the factors contributing to cyberbullying and its…
long-term impacts on students at SMAN 15 Batam. Using a descriptive quantitative approach, data were collected through a survey administered to 52 students across different age groups and grade levels. The findings indicate that a majority of students have experienced significant negative effects from cyberbullying, impacting their mental health, academic performance, and social relationships. Key contributing factors include emotional instability, peer pressure, stress from remote learning, and limited social activities during the pandemic. The study highlights that the most common forms of cyberbullying involve verbal harassment, physical appearance mockery, and identity impersonation. Given the extensive impact on students' well-being, stronger intervention programs involving schools, families, and communities are essential to mitigate the harmful effects of cyberbullying and foster a safer digital environment for adolescent
Keywords: Impact; Factors; Cyber; School
Abstrak: Cyberbullying telah menjadi isu yang semakin mendesak di kalangan remaja, yang menggeser banyak interaksi sosial ke platform digital. Penelitian ini menyelidiki faktor-faktor yang berkontribusi terhadap cyberbullying dan dampak jangka panjangnya terhadap siswa di SMAN 15 Batam. Dengan menggunakan pendekatan deskriptif kuantitatif, data dikumpulkan melalui survei yang dilakukan terhadap 52 siswa dari berbagai kelompok umur dan tingkat kelas. Temuan menunjukkan bahwa sebagian besar siswa telah mengalami dampak negatif yang signifikan dari cyberbullying, yang berdampak pada kesehatan mental, kinerja akademik, dan hubungan sosial mereka. Faktor-faktor utama yang berkontribusi terhadap hal ini adalah ketidakstabilan emosi, tekanan teman sebaya, stres akibat pembelajaran jarak jauh, dan terbatasnya aktivitas sosial selama pandemi. Studi ini menyoroti bahwa bentuk-bentuk cyberbullying yang paling umum melibatkan pelecehan verbal, ejekan terhadap penampilan fisik, dan peniruan identitas. Mengingat besarnya dampak terhadap kesejahteraan siswa, program intervensi yang lebih kuat yang melibatkan sekolah, keluarga, dan komunitas sangat penting untuk mengurangi dampak berbahaya dari cyberbullying dan menciptakan lingkungan digital yang lebih aman bagi remaja.
Kata kunci: Dampak; Faktor; Cyber; Sekolah
Abstract:Abstract: A bakery that produces and sells pastries is called Rini Cake Cookies Bakery in Pulo Bandring District. Gedangan Village is home to Rini Cake Cookies Bakery, Pulo Bandring District. The Rini Bakery processes a…
large number of sales transactions each day, which has an impact on the raw material inventory of the Rini Cake Cookies Bakery. Maintaining raw material stock levels requires you to keep just enough inventory on hand for sales while cutting down on expenses and labor. An organization's attempt to minimize risk and maximize sales is known as inventory control. The challenge facing the Rini Bakery is figuring out how much raw material stock needs to be produced in the upcoming month to keep up with customer demand, avoid buildup over an extended period of time, and preserve raw material stock stability. Because an accumulation of stock may cause the product to expire before it is given to buyers. Customer demand is the reason for this, as it varies each month based on prevailing patterns. A sales strategy is actually required in light of the current issues, and one such strategy is the use of a model, namely the Single Exponential Smoothing (SES) method, to anticipate or predict sales.
Keywords: single exponential smoothing (ses) method; stock bread raw materials; web-based
Abstrak: Usaha yang memproduksi dan menjual kue kering adalah Rini Cake Cookies Bakery di Kecamatan Pulo Bandring. Desa Gedangan merupakan rumah bagi Rini Cake Cookies Bakery, Kecamatan Pulo Bandring. Toko Roti Rini Cake Cookies di Kecamatan Pulo Bandring memproses transaksi penjualan dalam jumlah besar setiap harinya sehingga berdampak pada persediaan bahan baku pada toko roti tersebut. Mempertahankan tingkat stok bahan mentah mengharuskan Anda menyimpan persediaan yang cukup untuk penjualan sekaligus mengurangi biaya dan tenaga kerja. Upaya organisasi untuk meminimalkan risiko dan memaksimalkan penjualan dikenal sebagai pengendalian inventaris. Permasalahan yang dihadapi Toko Roti Rini adalah bagaimana mengetahui berapa banyak stok bahan baku yang harus diproduksi pada bulan mendatang untuk memenuhi permintaan pelanggan, menghindari penumpukan seiring berjalannya waktu, dan menjaga stabilitas stok bahan baku. Karena penumpukan stok bisa menyebabkan produk kadaluwarsa sebelum diberikan kepada pembeli. Permintaan pelanggan menjadi alasannya, karena bervariasi setiap bulannya berdasarkan pola yang berlaku. Strategi penjualan sebenarnya diperlukan mengingat permasalahan yang ada saat ini, dan salah satu strategi tersebut adalah penggunaan suatu model yaitu metode Single Exponential Smoothing (SES) untuk mengantisipasi atau memprediksi penjualan.
Kata kunci: berbasis web; metode single exponetial smoothing (ses); stok bahan baku roti.