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Showing 264 articles found for "Shar"

VOLUME GAINS, MARGIN COSTS: PANEL EVIDENCE ON THE COMPOSITION EFFECTS OF A UNIFORM SALES INCENTIVE IN B2B LIGHTING DISTRIBUTION

Syarippudin, Syarippudin, Hasbi, Imanuddin, Hidayat, Agus Maolana
Abstract: Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not… ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.

BRIDGING THEORY AND PRACTICE IN ISLAMIC ECONOMICS: A PRISMA-BASED SYSTEMATIC REVIEW ON ZAKAT, WAQF, AND ISLAMIC SOCIAL FINANCE FOR WELFARE ENHANCEMENT

Ekawaty, Marlina, Hanafiansyah, Mochammad Rizki
Abstract: Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how… these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.

THE QURAN AND THE DOWRY-GIVING TRADITION: A RELIGIOUS AND CULTURAL PERSPECTIVE ANALYSIS

Munadir, Rahmat
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.

IBN MISKAWAIH'S ETHICAL ANALYSIS OF HIFZ NASL IN OVERCOMING DEEPFAKE PORNOGRAPHY IN THE AI ERA

Utami, Nadia, Purnamasari, Elvira
Abstract: In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’… iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.

STRATEGIES AND MODELS OF HIMPAUDI MENTORING IN KRUI, WEST PESISIR, FOR DEVELOPING EARLY CHILDHOOD TEACHER PROFESSIONALISM

Suliani, Suliani, Pamungkas, Joko
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.

THE EPISTEMOLOGY OF SHARAF SCIENCE: A HISTORICAL OVERVIEW AND ITS CONTRIBUTION TO ARABIC LINGUISTICS

Fatoni, Ahmad Sirfi, Jamil, Muhammad
Abstract: Arabic morphology constitutes a fundamental branch of classical Arabic linguistics, focusing on morphological word transformation (tashrif) and derivational morphology. Despite more than a millennium of development, epistemological… temological inquiry into ilmu sharaf — concerning its sources of knowledge, methods of rule formation, and scientific validity — remains considerably limited in contemporary academic literature, with existing studies tending toward normative and pedagogical orientations that neglect its fundamental philosophical dimensions. This article aims to examine the epistemology of ilmu sharaf from the philosophy of science perspective, tracing its historical genealogy from the early Islamic codification period through to modern Arabic linguistics, and analyzing its contributions to contemporary Arabic morphology. The research employed a qualitative library research method with historical, epistemological, and comparative-linguistic approaches, utilizing critical analysis of relevant primary and secondary sources. The findings reveal that ilmu sharaf possesses a robust epistemological foundation derived from the Qur'an, hadith, classical Arabic fushah poetry, and qiyas (analogical reasoning), and was developed through the methods of sima' (documentation), istinbath (inference), and ta'lil (rational justification) by linguists of the Bashrahn and Kufahn schools. Ontologically, its subject matter is morphological word transformation that produces semantic change; axiologically, it functions to preserve Arabic linguistic purity and facilitate Qur'anic comprehension. The contributions of ilmu sharaf to modern Arabic linguistics are demonstrably significant, particularly in the development of root-and-pattern morphology theory, derivational semantics, and Arabic natural language processing (NLP). These findings indicate that the classical sharaf tradition is not merely historically relevant but also carries important methodological implications for contemporary Arabic computational linguistics.

ANALYSIS OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE IN PROMOTING NURSING INNOVATION THROUGH KNOWLEDGE SHARING: A QUALITATIVE STUDY IN THE MAKKAH HEALTH CLUSTER, SAUDI ARABIA

Aljarary, Khadija Lafi, Hasan, Hafizah Che
Abstract: Transformational leadership and organizational culture are key determinants of nursing innovation in complex healthcare systems. However, limited qualitative evidence exists regarding how these factors interact with knowledge-sharing… ledge-sharing practices to foster innovation, particularly within healthcare organizations undergoing transformation in Saudi Arabia. This study aims to explore how transformational leadership and organizational culture influence nursing innovation through knowledge-sharing practices in the Makkah Health Cluster, Saudi Arabia. A qualitative exploratory design was conducted within six hospitals in the Makkah Health Cluster. The study included King Abdullah Medical City, Noor Specialist Hospital, Maternity and Child Hospital, King Abdulaziz Hospital, Hiraa General Hospital, and King Faisal Hospital. A total of 48 participants, including nursing managers, ICU head nurses, and clinical nurses with at least two years of experience, were selected using purposive sampling until data saturation was reached. Data were collected between January and March 2026 through semi-structured interviews, focus group discussions (FGDs), non-participant observations, and document analysis. All interviews and FGDs were audio-recorded, transcribed verbatim, and conducted in English or Arabic based on participant preference. Data were analyzed using Braun and Clarke’s thematic analysis approach, and study rigor was ensured through triangulation, member checking, and audit trail procedures following COREQ guidelines. Four key themes emerged: (1) transformational leadership as a catalyst for psychological safety and innovation engagement, (2) organizational culture characterized by a dual structure of collaboration and hierarchy, (3) knowledge sharing as a mechanism for collective clinical learning and problem-solving, and (4) nursing innovation as an emergent, practice-based, and collaborative process. Findings indicate that transformational leadership enhances nurses’ motivation and openness to innovation, while organizational culture shapes the environment for collaboration. Knowledge sharing functions as a critical process that transforms clinical experience into practical innovation in nursing care. Nursing innovation in the Makkah Health Cluster is a socially constructed and dynamic process shaped by the interaction of transformational leadership, organizational culture, and knowledge-sharing practices. Strengthening leadership capacity, fostering collaborative organizational culture, and developing structured knowledge management systems are essential to sustain nursing innovation and improve healthcare service quality.

ISLAMIC LEGAL PROTECTION FOR CRYPTO INVESTORS: A JURIDICAL ANALYSIS OF DIGITAL CRIMES IN VIRTUAL CURRENCY TRANSACTIONS

Darmawan, Jaya, Ritonga, Husin, Halim, Abdul
Abstract: This study aims to analyze and formulate a concept of Islamic legal protection for crypto investors in responding to the dynamics of digital crimes within virtual currency transactions. Departing from the rapid development… nt of blockchain technology and the recognition of crypto assets as tradable commodities in Indonesia, this research identifies a normative ambiguity between positive law and religious fatwas, particularly concerning the permissibility and legal legitimacy of cryptocurrencies from a sharia perspective. The inherent characteristics of crypto assets-namely volatility, speculative tendencies, and vulnerability to digital crimes such as hacking, fraud, market manipulation, and money laundering-generate significant risks for Muslim investors. Within the framework of fiqh al-muʿāmalāt and maqāṣid al-sharīʿah, especially the principle of ḥifẓ al-māl (protection of wealth), this study asserts that investor protection constitutes not merely a regulatory necessity but an integral dimension of the higher objectives of Islamic law in safeguarding justice, transparency, and economic welfare. Methodologically, this research employs a normative-maqāṣidī approach through an interdisciplinary analysis integrating Islamic jurisprudence, national positive law, and the study of digital financial technology. The focus of the inquiry is directed toward identifying the typologies of digital crimes within the crypto ecosystem, evaluating the effectiveness of national regulations and religious fatwas, and formulating a model of Islamic legal protection that is preventive, corrective, and educational in nature. The expected outcome of this dissertation is the construction of a conceptual framework of ḥimāyah al-mustatsmir (investor protection) grounded in maqāṣid al-sharīʿah, adaptive to the digital era, and strengthened through synergy among the state, financial authorities, and fatwa institutions. Accordingly, this study contributes not only to the advancement of contemporary fiqh al-muʿāmalāt discourse but also offers an applicable normative framework for the development of a secure, equitable, and sustainable sharia-based digital economic system.

PROFITABILITY RATIO ANALYSIS AS A MEASURE OF FINANCIAL PERFORMANCE OF PT MALINDO FEEDMILL TBK FOR THE 2021-2024 PERIOD

Dani, Rahmat, Usmar, Andi
Abstract: This study was conducted to analyse profitability ratios as a measure of financial performance at PT Malindo Feedmill Tbk (MAIN) for the period 2021-2024. The animal feed industry faces challenges of high production costs,… s, ranging from 85-90%, as well as dependence on unstable imported raw materials. The research method used is quantitative descriptive with purposive sampling techniques on the company's consolidated financial statements. The indicators used to analyse the data include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). In 2022, net profit fell sharply by 57% to RP 27 billion due to production cost pressures. However, in 2024, the company managed to recover with a net profit of RP 489.8 billion. This unique finding shows an increase in Return on Assets (ROA) of 9.10% in 2024 despite a decline in assets. This shows that management has succeeded in eliminating unproductive assets and optimising production efficiency. The effectiveness of cost transformation and the company's operational resilience to market fluctuations are reflected in a Return on Equity (ROE) of 18.61% at the end of the period.

UNDERSTANDING FOOD SECURITY IN THE CONSTRUCTION OF A SHARIA ECONOMIC SYSTEM

Farida, Ulfa Jamilatul, Ayu, Navirta
Abstract: Inequality is a condition of inequity that results in a wide poverty gap in a country. In the future, challenges will arise due to inequality in wealth and prosperity, including in Indonesia. The Islamic economy is a system… tem built on the principles of Islamic law and emphasises that the state is responsible for meeting the needs and welfare of its people. This paper uses qualitative methods and a retrospective approach to reveal how food issues are addressed in the construction of the Islamic economic system in Indonesia. Sharia-based food security is imbued with the main characteristics of Islamic economics, namely good and halal muamalah (transactions). Therefore, to achieve this, it is important to develop an Indonesian Islamic economic master plan based on the main indicator of economic independence in food self-sufficiency as an effort to realise national food security. Indonesia's Islamic economy is growing rapidly, and ideally, the construction of economic independence in the context of realising sharia-based food security should be a priority in the development of Indonesia's Islamic economic master plan based on the main indicator of economic independence in food self-sufficiency as an effort to realise national food security.