Abstract:The discussion about the need for Muslim communities in Muslim countries or those with Muslim majority populations to have an integrated instrument in the fiscal policy has recently been increasingly prominent. At least…
driven by two factors, internal and external. The internal factor is the fiscal policy in the form of taxes that have been implemented by the state by adopting a conventional economic system that has not created what is called social welfare in many Muslim countries. Second, along with de-globalization that has hit the world recently, especially as a result of the Covid-19 pandemic, which has reduced dependence between countries, countries have to rethink to get away from dependence on the global economic system, including how to think about policies. fiscal and monetary in accordance with each country and can survive and be useful for dealing with a similar pandemic. One of the Islamic economic instruments that has surfaced in the discussion of the fiscal system is Zakat. Zakat in many studies indicates that it can be an alternative substitute for the tax position in the state fiscal system. The purpose of this paper is to find answers to whether Zakat is able to replace the tax position in the state fiscal policy system. What is its position in economic theory and Islamic law, and how to formulate zakat as a fiscal policy instrument? This paper also includes a discussion of potential conflicts that arise when zakat is applied to replace taxes.
Abstract:The issue of digitalization of education has led to the increased dependency on Information Systems (IS), especially Learning Management Systems (LMS), to provide continuity of learning after the COVID-19 pandemic situation.…
ion. At Edulab, as a large learning service provider in Indonesia, LMS works as a central of learning provision, evaluation, communication, and academic tracking. Despite the strategic role, there are still frequent problems like unreliable access, incomplete evaluation, flawed data, and deteriorated performance when the system is at its peak usage, and it interferes with the learning processes and lowers the level of user confidence. This paper discusses the effect of LMS quality on service delivery, satisfaction among users and effectiveness of the entire platform at the institution. It is being analyzed in terms of the DeLone and McLean Information System Success Model, which is being supplemented by the Technology-Organization-Environment (TOE) framework. The mixed method was used, which integrated a survey of 1,081 users of the LMS who were estimated through Structural Equation Modeling (SEM) and a semi-structured interview with key stakeholders of the management. The results suggest that system, information, and service quality are very powerful predictors of user satisfaction with service quality coming out as the most significant factor in LMS effectiveness in service-oriented institutions of learning.
Abstract:This study examines employees' perceptions of work-life balance implementation in a hybrid work environment, a model that has gained popularity in the post-COVID-19 era. Hybrid work arrangements offer flexibility by allowing…
wing employees to alternate between remote and office-based work, providing opportunities to balance professional and personal responsibilities. However, the blurred boundaries between work and personal life in a hybrid setting can create challenges, such as overworking, interruptions during personal time, and social isolation. Using a qualitative approach, this study explores the experiences, challenges, and factors influencing work-life balance in hybrid work environments. Data were collected through semi-structured interviews and focus group discussions with employees from various sectors. The findings reveal that while hybrid work promotes flexibility and autonomy, it also increases the risk of stress and burnout due to a lack of clear boundaries and insufficient organizational support. Factors such as flexible scheduling, supportive leadership, and access to user-friendly digital tools were identified as enablers of work-life balance. This research highlights the dual impact of hybrid work on work-life balance and emphasizes the need for clear organizational policies, leadership training, and technological support to ensure employee well-being. The findings provide actionable recommendations for organizations to optimize hybrid work practices.
Abstract:This study aims to analyze the Income Statement of the Room Department at Harper Perintis Makassar By Aston Hotel in the 2020-2022 time span. The hospitality industry plays an important role in the tourism industry and the…
he economy of a region. The existence of hotels not only provides a significant economic impact through income and employment for local communities, but also has a social impact by improving living standards and social conditions. The results of this study indicate that although Harper Perintis Makassar By Aston Hotel offers various additional facilities such as swimming pools, restaurants, massage services, and others, room types such as Superior Room and Deluxe Room continue to contribute significant departmental profits. However, there was a decrease in the Room Department's profit and loss at the end of 2017 due to room renovations and new facilities, as well as in 2019 due to the impact of the COVID-19 pandemic which resulted in a decrease in guest visits. This study uses quantitative research methods with a positivism approach. Primary data was obtained from the financial statements of the Rooms Department of Harper Perintis Makassar By Aston Hotel for 2020-2022. Data collection techniques involved field research with observation, direct interviews, and documentation.
Abstract:This study aims to determine the impact of COVID-19 on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This sample was taken from manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) which can be accessed via the website (www.idx.co.id), the research sample was selected using the purposive sampling method of 22 manufacturing companies listed on the Indonesian stock exchange for the 2019-2021 period. The type of data used in this research is quantitative data obtained from financial reports that have been audited and published by manufacturing companies listed on the 2019-2021 Indonesian Stock Exchange. Data collection is done by using Documentation technique. In this research, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Tests and Difference Tests (Paired Sample T-Test)
The results of this study indicate that it is concluded that the COVID-19 pandemic has had a significant impact on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. NPM, ROA, and ROE underwent significant changes after the pandemic, indicating a decrease or increase in the financial performance of these companies. These results indicate the need for companies to adapt their business strategy and financial management to face the challenges posed by the COVID-19 pandemic in order to ensure the continuity and profitability of the company in the future.
Abstract:The purpose of this study is to analyze the effect of the Federal Funds Rate before and during the Covid-19 pandemic on economic stability in five developing countries in the Southeast Asian region which are members of an…
n economic and geopolitical organization, namely the Association of Southeast Nations (ASEAN) to see short-term relationships. and long-term during that period. The indicators of economic stability used are the benchmark interest rate for deposits, the reference interest rate for loans, the balance of payments which includes exports and imports, inflation, exchange rates, and the money supply. In this study, the method used was the quantitative method and the data obtained was secondary data sourced from International Financial Statistics (IFS) from January 2015 to December 2022 which used the Vector Error Correction Model (VECM) approach in the Eviews 9 application. The results found indicated that in the long run, the existence of FFR volatility has a positive effect on the Deposit and Export Reference Rates. While those that have a negative effect are Loan Reference Rates, Imports, Exchange Rate Inflation, and Money Supply. In the short term, the existence of the FFR interest rate has a positive effect on the Reference Rates for Deposits, Imports, and Inflation. While those that have a negative effect are Loan Reference Rates, Exports, Exchange Rates, and Money Supply
Abstract:This study aims to determine stock investment decisions during the COVID-19 pandemic using a single index model. The population in this study is all the shares of companies that are included in the IDX30 market index on…
the Indonesia Stock Exchange for the 2020-2021 period, namely 40 stocks, while the sample is 39 stocks selected based on purposive sampling technique. Data collection using documentation techniques. Data analysis was carried out using a single index model, starting with collecting the closing stock prices of each to get the optimal portfolio. The results of this study indicate that there are 29 stocks included in the optimal portfolio during the COVID-19 pandemic, namely (ADRO), (ANTM), (ASII), (BBCA), (BBNI), (BBRI), (BBTN), ( BMRI), (BRPT), (BTPS), (CPIN), (ERAA), (EXCL), (INCO), (INKP), (JPFA), (KLBF), (MIKA), (PGAS), (PTPP) , (PWON), (TBIG), (TINS), (TKIM), (TLKM), (TOWR), (UNTR), and (WSKT).
Abstract:Artikel ini membahas hasil kegiatan Kuliah Kerja Nyata (KKN) Kelompok 94 Universitas Islam Negeri Palopo di Dusun Manganan, Desa Rinding Allo, Kecamatan Rongkong. Tujuannya untuk mengeksplorasi potensi wisata edukatif dan…
n dakwah kultural dengan menggabungkan nilai-nilai Islam dan kearifan lokal. Pendekatan penelitian menggunakan Asset-Based Community Development (ABCD), yang berorientasi pada pengembangan potensi dan kekuatan masyarakat setempat. Hasil kegiatan menunjukkan bahwa program kerja seperti pembuatan plang selamat datang, plang wilayah, renovasi pos covid, pembuatan pot bunga gantung dari botol plastik bekas, dan pembangunan dekker mampu memperkuat kesadaran religius, kepedulian lingkungan, serta semangat gotong royong masyarakat. Sinergi nilai Islam dan kearifan lokal menjadi fondasi kuat dalam membangun pariwisata berbasis masyarakat yang berkelanjutan.
Abstract:Dunia pendidikan saat ini, khususnya di abad ke-21 , membutuhkan cara belajar yang peka terhadap kemajuan ilmu pengetahuan , teknologi, dan berbagai kondisi dunia. Selain itu , cara belajar ini harus bisa mengembangkan kemampuan…
emampuan berpikir kritis, kreatif , berkolaborasi , dan mudah menyesuaikan diri pada diri siswa . Di Indonesia, situasi ini semakin rumit karena kurikulum yang sering berganti dan pengaruh pandemi COVID-19 yang menciptakan ketidakmerataan dalam kesempatan belajar serta penurunan kualitas pengajaran. Untuk menjawab permasalahan tersebut , pemerintah memperkenalkan Kurikulum Merdeka yang menekankan pentingnya pemikiran mendalam , pembelajaran yang berpusat pada siswa, pembelajaran yang disesuaikan , serta pembentukan karakter berdasarkan nilai-nilai Pancasila. Penelitian ini didedikasikan untuk mengimplementasikan Kurikulum Merdeka pada jenjang sekolah dasar melalui wawasan literatur . Kajian ini akan membedah cara penerapannya , faktor -faktor penentu keberhasilan, serta kendala-kendala yang mungkin dihadapi dalam pelaksanaan pendidikan. Hasil analisis menunjukkan bahwa Kurikulum Merdeka membawa dampak yang baik, termasuk kemajuan yang lebih pesat dalam pembelajaran , pemanfaatan cara yang lebih sesuai dengan keadaan , serta peningkatan keterlibatan dan semangat belajar siswa. Guru pun mendapatkan ruang lebih luas untuk berkreasi dalam merencanakan kegiatan belajar mengajar. Namun demikian, penerapan kurikulum ini masih terkendala oleh beberapa hal , seperti pemahaman guru yang belum menyeluruh , tantangan dalam melakukan asesmen awal dan pembelajaran yang beragam , serta keterbatasan sarana dan prasarana di beberapa sekolah. Keberhasilan Kurikulum Merdeka sangat bergantung pada kemampuan guru, dukungan dari pimpinan sekolah, dan ketersediaan sumber daya yang cukup . Maka dari itu, perlu adanya kerja sama yang baik antara pemerintah, pihak sekolah, dan para guru untuk meningkatkan kemampuan sumber daya manusia, memperkokoh dukungan fasilitas, serta menjamin adanya kebijakan yang berkesinambungan agar implementasi Kurikulum Merdeka bisa berjalan maksimal dan merata.
Abstract:The emergence of the COVID-19 pandemic in 2019 has had an impact on all aspects of life, particularly global health. Indonesia is one of the affected countries. The Indonesian government has responded to the conditions of…
f this pandemic, one of which is by imposing access restrictions to prevent the pandemic from spreading. This policy indirectly affects the community's activities, including the utilization of existing healthcare services. Meanwhile, available data show that one of the major issues that the Indonesian state is still dealing with is its status as the third country with the greatest number of TB (Tuberculosis) cases in the world, with some of the TB cases being classified as Drug-Resistant Tuberculosis (DR-TB).