Abstract:This study analyzes OPPO's global expansion strategy through the optimization of its technology supply chain within the framework of the Global Value Chain (GVC). The smartphone industry has experienced rapid growth in recent…
ecent decades, with increasingly fierce competition among leading manufacturers. OPPO, a Chinese technology company founded in 2004 and part of BBK Electronics Corporation, has demonstrated significant competitiveness in the global market despite facing challenges in maintaining its market share from 2021 to 2024. This study uses a descriptive qualitative methodology, analyzing primary data from OPPO's official documents and secondary data from industry reports and academic literature. Findings show that OPPO implements production sharing in strategic geographic locations, with design and development centralized in China and manufacturing spread across countries that offer labor or infrastructure advantages. The study shows that OPPO's global expansion follows the Uppsala Model of internationalization, starting with culturally and geographically close markets such as Southeast Asia before expanding to more distant regions. Through technology-based supply chain optimization, digital integration, and the adoption of artificial intelligence (AI)-based coordination systems, OPPO has developed the ability to manage complex global networks while overcoming geopolitical challenges and supply chain disruptions. This research contributes to understanding how technology companies from developing countries leverage the Global Value Chain to enhance international competitiveness, providing insights into the relationship between supply chain strategy and the success of global expansion in the highly competitive smartphone industry.
Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:The health pandemic several years ago had a significant impact on various sectors, especially companies listed on the Indonesia Stock Exchange. This study was motivated by fluctuations in the price of sharia stocks or the…
e Jakarta Islamic Index (JII) after the Indonesian government officially lifted the pandemic status. By combining macroeconomic and company fundamental factors with hierarchical regression analysis techniques, this study aims to identify which combination of factors influences the return on shares in this sector after the pandemic. The results show that the performance of returns on shares in the sharia sector is dominated by fundamental factors, namely Total Asset Turn Over (TATO) and Return on Assets (ROA). The main finding from this research is that post-pandemic, the performance of the Islamic stock sector is still dominated by corporate fundamental factors, which are efficiency and profitability. The limitation of this research lies in the data range, and it would be very interesting to continue with a longer time period. The technical contribution of this research is that it can provide an overview for investors when deciding to invest, so that they can focus more on corporate fundamental factors first.
Abstract:The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector…
or companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices. Other findings show that stock prices can be influenced by the Earning Per Share variable .
Abstract:The teaching of fiqh munakahat in Islamic boarding schools is generally still dominated by a normative-legalistic approach, which emphasizes the determination of legal status, such as halal–haram or valid–invalid, based…
sed on texts and the authority of classical books. This approach is important in preserving the scholarly tradition of fiqh, but in practice it often does not encourage students to understand the legal objectives and social implications of fiqh provisions. This study aims to analyze how the maqāṣid syariah reasoning approach can be applied in the teaching of fiqh munakahat and how this approach influences the students' way of thinking. This study uses a qualitative approach with a case study design conducted at the Al-Ansor Islamic Boarding School in Padangsidimpuan. Data were collected through observation of the learning process in the classroom, discussions with students, and reflections from teachers during the field study. The results of the study show a shift in the students' way of thinking from a textual understanding of the law to a more reflective understanding, taking into account the social context and objectives of sharia. This research contributes by offering a more contextual, reflective, and relevant model of fiqh munakahat learning for the challenges of contemporary Muslim family life.
Abstract:Traditional Arabic linguistic studies often fall into a dichotomy that separates Nahwu (syntax) and Sharf (morphology), causing learners to lose the functional orientation of the language. This research aims to formulate…
a new direction in Arabic morphosyntactic studies through the integration of classical theory, modern linguistics, and pedagogical applications. Using a qualitative-descriptive approach with a library research method, data were analyzed comparatively and integratively from various reputable scientific literatures. The research results show that the integration of Al-Jurjani's Nazhm theory with systemic functional and generative-transformational linguistic perspectives is capable of providing a more logical explanation of Arabic language structures. Furthermore, digitalization through corpus analysis and computational linguistics enables empirical mapping of language patterns to support AI development. Pedagogically, the implementation of an integrative approach that unites the teaching of Nahwu and Sharf, alongside the utilization of data-based media, has proven to be more effective in enhancing students' communicative skills compared to conventional methods. This research concludes that strengthening morphosyntactic studies is a crucial step in modernizing Arabic language learning in the global era.
Abstract:This study aims to analyze the differences in the financial performance of PT MAP Boga Adiperkasa Tbk (MAPB) before and after the consumer boycott campaign in the 2022–2024 period. The boycott campaign triggered by global…
bal geopolitical issues has an impact on the decline of the company's social legitimacy, thus affecting profitability and financial stability. The research method uses a descriptive quantitative approach through the analysis of annual financial statements processed using profitability ratios. The results show a significant downward trend in the entire profitability ratio from 2022 to 2024. In 2022, the entire ratio was in a positive condition, but declined sharply in 2023 and turned negative in 2024; NPM from 4.26% to −4.53%, ROA from 5.67% to −4.93%, ROE from 12.45% to −9.45%, and ROI from 8.37% to −4.87%. These findings indicate that boycott campaigns have a significant effect on declining profitability and show the loss of corporate social legitimacy in the eyes of the public according to the perspective of legitimacy theory.
Abstract:HIV/AIDS remains a major public health concern worldwide, and stigma toward People Living with HIV/AIDS (PLWHA) continues to hinder prevention and treatment efforts, particularly in regions with limited health literacy.…
In Gorontalo City, community stigma persists due to misconceptions about HIV transmission, exaggerated fears, and culturally embedded moral judgments that associate HIV with deviant behavior. This study aims to describe the level of community stigma toward PLWHA in Liluwo Village and identify factors contributing to these attitudes. Using an analytical survey with a cross-sectional design, the study involved 185 respondents selected through stratified random sampling. A structured questionnaire assessed respondents’ HIV/AIDS knowledge, religiosity, and stigmatizing attitudes. The findings reveal that 102 respondents (55.1%) demonstrated stigmatizing behaviors, characterized by avoidance of physical contact, reluctance to live near PLWHA, fear of sharing public spaces, and inaccurate beliefs about how HIV is transmitted. Meanwhile, 83 respondents (44.9%) exhibited no stigma, showing higher levels of HIV-related knowledge, a better understanding of scientific facts about transmission, and a more empathetic and inclusive approach toward PLWHA. The variation between these groups highlights the crucial role of health literacy, cultural norms, and access to accurate information in shaping community attitudes. The study concludes that reducing stigma requires comprehensive and continuous educational interventions, targeted health promotion, and active involvement of community and religious leaders to build a more supportive environment for PLWHA. Strengthening public understanding is essential to ensure equitable treatment and improve the well-being of those affected by HIV.
Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:The delivery of the first harvest by the people of Kolimasang Village to the King of Sagu in Adonara represents a symbol of agrarian relations rich in cultural and spiritual meaning. In Lamaholot tradition, the king is not…
ot only a political–traditional leader but is also regarded as a representation of cosmic power that must be respected. In this perspective, the delivery of the first harvest becomes a kind of “rite of passage” from the profane world (the field) to the sacred world (the palace). Within Lamaholot tradition, this relationship is known as the 4A: Atadiken (Human), God, Nature, and Ancestral Spirits.
The findings show that the procession of delivering the first harvest has been practiced for generations since the establishment of the Adonara Kingdom. The procession is carried out for two consecutive days, Tuesday and Wednesday, during the harvest week and month, usually March or April. On Tuesday, the ritual takes place in the fields during the first harvest, the yields of which are taken to the King of Adonara in Sagu. On Wednesday, the procession takes place in Lewo Sagu Atu Matang – Tanah Kota Dolu Wewang (the palace of the Adonara king), the site of the migration of King Arkian Kamba (the first Islamic King of Adonara). Both processions are preceded by traditional ritual prayers (Bao Lolon) addressed to God, Nature, and the Ancestral Spirits (3A). The equipment involved in the procession includes the harvest yield, tuak (palm wine) in bamboo containers, coconut-shell cups, gongs and drums, spears, machetes, and traditional clothing. In the procession, the king and his kin receive the harvest in a ceremonial welcome marked by traditional rituals, during which the king wears royal attire: the lipa sarong, a jacket, and a cap. The harvested produce is not only given to members of the royal family for consumption but also distributed to the wider community (ribu ratu). A tradition that remains preserved to this day—and considered the most essential—is the distribution of the first harvest by the king and his family to widows, the poor, orphans, and abandoned children. This symbolizes love, fairness, and equitable sharing—values that continue to be upheld today.