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:Bullying is a deviant behavior that has serious impacts on the mental and social well-being of its victims, particularly within educational environments. From an Islamic perspective, acts of harming others—whether physically,…
ically, verbally, or psychologically—are in direct contradiction to the values taught by the Prophet Muhammad (peace be upon him). This study aims to examine the perspective of hadith on bullying behavior and its relevance in shaping students’ character and social ethics. This research employs a library research method, with data obtained from primary hadith sources such as Sahih al-Bukhari, Sahih Muslim, and other supporting literature. The findings indicate that bullying is strongly prohibited in hadith, as it contradicts the principles of Islamic brotherhood (ukhuwah Islamiyah), the prohibition of harming others, and the obligation to uphold the dignity of fellow Muslims. The Prophet’s traditions guide Muslims to guard their speech and actions, avoid mockery, and build social relationships based on compassion and mutual respect. Therefore, the internalization of hadith values can serve as a fundamental basis for bullying prevention in educational settings.
Abstract:In binding the sale and purchase agreement between two parties must be carried out and obeyed in accordance with Article 1338 paragraph (1) of the Civil Code states that an agreement made legally will bind the parties as…
binding as the law and become law for them. The agreed agreement will give birth to obligations that must be carried out by the parties, if not carried out, there will be default due to breach of the agreed agreement. As happened between Baniyamin as the buyer and the late Muhammad Husen as the seller in the binding of the shophouse sale and purchase agreement, there was a default due to the seller not delivering the object of sale and purchase, the buyer had fully paid the price of the shophouse but did not get his rights so that the buyer was disadvantaged in the sale and purchase agreement. The results showed that the buyer made several efforts to obtain his compensation rights for defaults made by the heirs starting from family settlements, giving warning letters twice but there was still no response, and filing a default lawsuit to the Court. The heirs' responsibility for the testator's debt initially planned to pay Rp. 50,000,000. This amount is insufficient from the total loss suffered by the buyer, so that at the time of mediation in the Court the buyer gave the option to the heirs to be able to make payments in stages with a minimum of paying half of the total loss suffered, but the heirs were not able to do so.
Abstract:Digital literacy training using the Canva platform was conducted at MIS Al-Hidayah Leuwohung, involving 13 teachers as participants. This training aims to improve teachers' ability to create interesting and interactive learning…
earning materials. The training methods included material presentation, hands-on practice, and Focus Group Discussion (FGD). The results of the training showed that the majority of participants were able to produce designs that meet the criteria of aesthetics, creativity, and learning relevance. Evaluation through questionnaires showed that the training was very useful and relevant to the participants' needs. The obstacles faced, such as limited devices and internet connection, were successfully overcome with appropriate solutions. The positive impact of this training is not only to improve teachers' competence in digital literacy, but also to create a more interesting learning experience for students.
Abstract:Human resource planning in the industrial revolution of the society 5.0 era must be carried out carefully, strategically and effectively in responding to the challenges of human resources that have flexibility that changes…
es very quickly. The purpose of this research is to provide an explanation of the study of the role of human resource planning in job analysis and recruitment of human resources within the company, namely by formulating human resource planning steps based on job analysis and explaining the importance of job analysis in developing recruitment and workforce development strategies, and evaluating human resource planning effectively and efficiently by making continuous improvements to the human resource planning that has been arranged in accordance with the vision and mission of the Company. The research method used is descriptive analytical method obtained from secondary data sources taken from journals, articles and books using a qualitative research approach to literature study. The results of this study indicate that HR planning based on job analysis can provide a strategic advantage in managing the workforce in the company so that human resource planning in this study has an important role in job analysis and job analysis provides a strong basis for developing HR strategies, from recruitment to company development
Abstract:Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest…
atest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.
Abstract:This research is to analyze the implementation of management information system to improve employee performance in the company. The method used is qualitative descriptive method of analysis. The data sources used are various…
ious references or library sources about the study of the implementation of management information systems to improve employee performance. Data collection techniques through documentation techniques, namely by carefully and critically reading various references. The result of this study is that the implementation of management information system provides benefits for employees by providing time efficiency, data accuracy, work effectiveness and group management that it can improve employee performance in the company.
Abstract:M-Paspor aims to make passport services more transparent, accountable and fast. However, in the process of its application as a public servant, the socialization provided has not been able to fully reach the community. So…
o people have to come repeatedly to just ask questions related to the use of the application. This study aims to describe the implementation of e-government in the use of m-paspor applications at the Immigration Office Class II TPI Tanjung Uban. The research method used is a qualitative method with a descriptive approach. The theory used from Harvard JFK School of Government, with several indicators including Support, Capacity and Value. The results showed that the implementation of e-government in the use of m-paspor applications has run in accordance with the objectives but has not been optimal in one of the indicators. In the Support indicator, support in the form of SOP’s and m-paspor policies, direct socialization and through social media as well as supporting infrastructure at the Immigration Office Class II TPI Tanjung Uban is quite good. In the Capacity indicator, the availability of financial resources is intended for socialization needs, the information technology infrastructure in the service process looks adequate to facilitate the community, but in the process of implementing the application there are still several obstacles, including frequent application errors, payment codes do not come out, limited quotas and so on, as well as the availability of human resources derived from receiving CPNS selection analysis S1 immigration and has been provided with periodic training by the Directorate General of Immigration. The Value indicator is considered good, because both officers and the public have been able to feel the convenience with the m-paspor application.
Abstract:The Ministry of Maritime Affairs and Fisheries, in its government mission, carries out the creation of Maritime and Fisheries Business Actor Cards (KUSUKA). This card is an individual identification card issued by the Ministry…
nistry of Maritime Affairs and Fisheries of the Republic of Indonesia for maritime and fisheries business actors in Indonesia. This research discusses matters related to the results of the implementation of the KUSUKA card program services at the Kundur District Fisheries Business Services UPT. The aim of this research is to find out the results of the implementation of the KUSUKA card at the Kundur Fisheries Business Services UPT. The approach used in this research is descriptive qualitative using data collection methods in the form of observation, interviews and documentation. The results of this research show that the implementation of the KUSUKA card program for the community at the Kundur District Fisheries Business Services UPT is as expected. The implementation of this program meets expectations based on the following 6 indicators: a). effectiveness: the results achieved have met expectations. b) Efficiency: time and costs are efficient. c). Adequacy: Human resources and facilities/infrastructure are adequate. d). Alignment: program benefits are adequate. e). Responsiveness: service is adequate. f). Accuracy: the program results are useful. However, the effectiveness indicators and efficient indicators still cannot be said to meet expectations, this is because there are problems or obstacles such as the lack of clarity on the time for printing KUSUKA cards which only adjusts the bank's ability to print cards, the functions and benefits of the program have not been fully felt and there is no real change in the lives of the community or fisheries business actors in the Kundur District Fisheries Business Services UPT.
Keywords : Public Services, Evaluation, Kusuka Card