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:Marriage Law in Indonesia is the result of the convergence between Islamic legal principles and state regulations, as outlined in Law Number 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI). This study aims…
to analyze how Islamic law and positive law interact in regulating marriage and to what extent their convergence occurs in the practice of religious courts and within the Muslim community in Indonesia. The research employs a normative approach by analyzing sources of Islamic law, statutory regulations, and religious court rulings related to marriage. The findings indicate that although Indonesia’s marriage law is based on Sharia principles, several adjustments have been made to align with positive law to ensure justice and protection for all parties, particularly in aspects such as marriage registration, minimum marriage age, and women's rights. The convergence between Islamic law and positive law reflects efforts to harmonize religious values with national legal interests. However, challenges remain in its implementation, particularly concerning child marriage, polygamy, and divorce, which often spark debates in society. Therefore, further studies are needed to evaluate the effectiveness of Indonesia’s marriage regulations and how Islamic law can continue to adapt within the framework of a modern legal state.
Abstract:Penelitian ini bertujuan untuk mengaji pelatihan, pengembangan, dan keragaman sumber daya manusia di (SDM) di era digital yang bertujuan untuk meningkatkan kinerja dalam organisasi maupun perusahaan. Pelatihan dan pengembangan…
bangan SDM adalah elemen vital untuk meningkatkan produktivitas karyawan dan daya saing perusahaan. Era digital telah membawa perubahan signifikan dalam manajemen SDM, termasuk penerapan teknologi canggih dan model kerja yang lebih fleksibel. Keragaman dalam SDM, meskipun memberikan peluang untuk inovasi dan pemahaman pasar yang lebih baik, juga menghadirkan tantangan yang memerlukan pengelolaan yang efektif. Oleh karena itu, organisasi perlu menerapkan pendekatan manajemen yang tepat, termasuk perencanaan sistem kerja yang optimal dan pengembangan kemampuan karyawan. Model AMO (Ability, Motivation, Opportunity) digunakan sebagai kerangka untuk meningkatkan kinerja karyawan. Organisasi/perusahaan juga harus fokus pada analisis kebutuhan pelatihan, perancangan program, pelaksanaan, dan evaluasi untuk mencapai tujuan strategis, serta menekankan pentingnya pelatihan dan pengembangan dalam meningkatkan efisiensi dan kepuasan kerja di tengah dinamika perubahan teknologi dan tuntutan pasar yang terus berkembang.
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:Pemberdayaan dan Kesejahteraan Keluarga Dusun Sikepan 1 telah menjalankan kegiatan produktif seperti menanam serai di lahan milik mereka sendiri. Namun, pendapatan kas organisasi tetap minim karena rendahnya literasi pengetahuan…
getahuan mengenai teknologi modern. Kurangnya pemahaman ini menghambat perkembangan keterampilan berkebun menjadi aktivitas yang lebih menguntungkan. Sebagai solusi atas permasalahan ini, diadakan sosialisasi hidroponik menggunakan galon bekas. Program ini bertujuan untuk memberikan penyuluhan tentang pembuatan hidroponik, yang diharapkan dapat menghasilkan pangan mandiri, meningkatkan ekonomi organisasi, serta mengurangi sampah galon. Kegiatan sosialisasi ini mengadopsi metode Asset-Based Community Development, yaitu pendekatan pemberdayaan masyarakat yang memanfaatkan potensi internal organisasi Pemberdayaan dan Kesejahteraan Keluarga. Melalui metode ini, ibu-ibu Pemberdayaan dan Kesejahteraan Keluarga di Dusun Sikepan 1 diajak untuk melihat dan memanfaatkan sumber daya yang sudah mereka miliki untuk mencapai tujuan program. Dalam pelaksanaannya, respon positif dan antusiasme yang tinggi ditunjukkan oleh ibu-ibu Pemberdayaan dan Kesejahteraan Keluarga Dusun Sikepan 1, menandakan adanya minat yang kuat terhadap teknologi hidroponik. Antusiasme ini mencerminkan adanya potensi besar untuk penerapan hidroponik sebagai bagian dari kegiatan Pemberdayaan dan Kesejahteraan Keluarga. Dengan mengintegrasikan hidroponik ke dalam kegiatan sehari-hari, Pemberdayaan dan Kesejahteraan Keluarga Dusun Sikepan 1 dapat memaksimalkan penggunaan lahan dan barang bekas, meningkatkan produktivitas pertanian, dan membuka peluang usaha baru yang lebih menguntungkan. Program ini juga berkontribusi pada pengurangan sampah plastik, mendukung aspek lingkungan selain aspek ekonomi.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:This research aims to examine the communication strategies of nagari government officials in resolving nagari market management problems in Agam Regency. Agam Regency has many traditional markets spread across several regions.…
gions. One of them is Rabaa Market which is located in Nagari Padang Tarok District. Baso, Agam Regency. The market is located on the side of the road connecting Bukittinggi-Payakumbuh-Pekan Baru. There are various problems, including administrative problems regarding ownership of the market land, and there is a tug-of-war regarding land ownership status between the local community and the Agam Regency Government, which in this case is the Nagari Padang Tarok Government, which becomes an obstacle in developing market management. The method used in this research is the Osgood and Wilbur Schramm communication model and the Swot Analysis method. The problem of asset ownership status and the status of Pakan Rabaa Nagari Padang Tarok is still unresolved and still triggers disputes . The results of this research found that the communication strategy used was the Osgood and Wilbur Schramm model of communication approach , which was very effective in resolving Nagari market disputes.
Abstract:Penelitian pengabdian masyarakat ini yang bertujuan untuk mengetahui pengelolaan terhadap uang daerah yang dimaksud dengan kas daerah yang ditetapkan oleh Peraturan Bupati dan Standar Akuntansi Pemerintahan (SAP) yang bertujuan…
rtujuan mewadahi seluruh pendapatan daerah dan untuk membiayai seluruh belanja daerah. Pemerintah daerah memastikan anggaran pendapatan dan belanja daerah (APBD) setiap tahunnya menjadi alat yang paling penting dalam pembangunan daerah yang didapat dari pembiayaan pembangunan daerah yang dimasukkan pada laporan realisasi anggaran. Laporan Realisasi Anggaran (LRA) merupakan laporan yang menggambarkan perbandingkan antara anggaran dengan realisasinya apakah pendapatan dan belanja daerah mengalami peningkatan dan penurunan dalam satu periode laporan. Informasi yang disajikan mengenai realisasi pendapatan, belanja, penerimaan pembiayaan dan pengeluaran pembiayaan pemerintah pusat atau daerah kabupaten banyuwangi. Dalam metode pengabdian masyarakat yang digunakan adalah Community Based Research yang merupakan gagasan riset berbasis komunitas yang dapat melibatkan antara bendahara umum daerah dan satuan kerja perangkat daerah kabupaten banyuwangi.
Abstract:Korupsi is an infection pestilence for Indonesia and for the entire world. Defilement is the abuse of cash that is generally completed by specific gatherings. Defilement generally happens inside the extent of organizations…
ns and inside the extent of government, this is on the grounds that they believe they are deficient in what they get from their compensation or pay which not set in stone. Defilement is a wrongdoing or a crook act, it is kept in the law and on the off chance that there is a culprit of debasement there will be sanctions identical to what he has done. Right now regulation masters are less firm in managing difficult issues, for example, defilement cases, they are deficient in dealing with them, one of the variables is on the grounds that there are so many debasement individuals and on the grounds that the implementers are apathetic in taking care of them, they favor their own alternate ways, specifically by going to the sanctuary. -claiming not to realize what truly occurred. At present, there are numerous culprits of debasement, particularly in authoritative circles. They ought to orchestrate funds so they can be conveyed to the local area or to the people who need it more, however by and by this isn't true, they rather meddle with the assets that they ought to circulate to the local area. Regulation implementers are likewise lacking in taking care of debasement cases, particularly in administrative circles since they normally feel they are in a higher position and can play with cash. One might say that when there is cash there is opportunity. The answer for this lies in the public arena, the public requirements to assist with debasement cases, particularly in the regulative body, and full consciousness of regulation implementers or people who are obliged to do their obligations to destroy all instances of defilement, particularly those all through Indonesia.
Abstract:In the digital era, shopping with e-commerce is a necessity for the community, especially the millennial generation who have high mobility. The purpose of this study was to examine the effect of the variables Customer Satisfaction,…
tisfaction, Technology Acceptance Model (TAM) and Product Quality on the decision to buy e-commerce products. The object of research is the living community in Jabodetabek area, with a design using descriptive quantitative. The research data source is primary data obtained by distributing questionnaires to respondents to the population of communities who live in Jabodetabek area with the sample selection technique using random sampling of 107 respondents. Data analysis used Structural Equation Modeling (SEM) with PLS 3.0 software. The research results prove that The Customer Satisfaction variable based on the statistical t value obtains a value of 0.174 < 1.96, so it can be stated that the Customer Satisfaction variable has no significant effect on the dependent variable Buying Decision.While based on the P-Value obtained 0.862 > 0.05, it means that the Customer Satisfaction variable has no significant effect on the dependent variable Buying Decision.The Technology Acceptance Model variable based on the statistical t value obtains a value of 2.99 > 1.96, so it can be stated that the Technology Acceptance Model variable has a significant effect on the dependent variable Buying Decision.While based on the P-Value obtained 0.003 < 0.05, it means that the Technology Acceptance Model variable has a significant effect on the dependent variable Buying Decision. The Product Quality variable based on the statistical t value obtained a value of 1.304 < 1.96, so it can be stated that the Product Quality variable has no significant effect on the dependent variable Buying Decision. While based on the P-Value obtained 0.193 > 0.05, it means that the Product Quality variable has no significant effect on the dependent variable Buying Decision.