Abstract:This research is motivated by the importance of accountability in Islamic banking, which is not only related to administrative responsibility but also encompasses moral and spiritual dimensions. This study aims to understand…
tand the meaning of accountability from a sharia accounting perspective for the managers of Bank Muamalat Ambon. The study used a qualitative approach with a phenomenological method. The study population was the managers of Bank Muamalat Ambon, while informants were selected using a purposive sampling technique based on experience and involvement in Islamic banking activities. The research instrument was a semi-structured interview guide. Data collection techniques were carried out through in-depth interviews and analyzed using phenomenological analysis through the stages of transcription, coding, grouping themes, and extracting essential meanings. The results show that sharia accountability is interpreted as a professional, moral, social, and spiritual responsibility manifested through trustworthiness, transparency, sharia compliance, fair service, and supervision. The conclusion of the study confirms that sharia accountability is not only understood as formal reporting, but as an ethical and religious practice carried out in daily work activities.
Abstract:This study aims to analyze the effect of labor optimization and capital support on the turnover of cassava rengginang home industries in Rubaru District, Sumenep Regency. The study employed a quantitative approach using…
a time series method with secondary data collected from 2012–2024. The variables analyzed consisted of capital and labor as independent variables and turnover as the dependent variable. Data analysis was conducted using multiple linear regression supported by classical assumption tests. The findings indicate that capital has a positive and significant effect on turnover, with a regression coefficient of 4.68 and a probability value of 0.0000. Meanwhile, labor shows a significant negative effect on turnover, with a coefficient value of -3.68 and a probability value of 0.0460. Simultaneously, capital and labor contribute significantly to turnover improvement, with an R-squared value of 0.912, indicating that 91.2% of turnover variation can be explained by both variables. The results emphasize the importance of effective labor management, workforce productivity improvement, and adequate capital support in enhancing the performance and sustainability of cassava rengginang home industries in Rubaru District.
Abstract:This study aims to analyze the determinants of rupiah exchange rate volatility and its impact on Indonesia's oil and gas imports. The variables observed in this study are economic growth, interest rates, inflation, rupiah…
h exchange rate volatility and Indonesia's oil and gas imports. All data used in this study are secondary data obtained from 2005 to 2019 time series recordings obtained from the Central Bureau of Statistics, Investing.com and Bank Indonesia. Data were analyzed using the two-stage least squares (2SLS) method in the IBM SPSS Statistics application 23. Based on the analysis results, economic growth was found to have a positive effect and interest rates had a positive effect. negative and significant impact on oil and gas imports due to fluctuations in the rupee exchange rate. Although inflation is negatively correlated, there is no significant impact on oil and gas imports through fluctuations in the rupee exchange rate.
Abstract:The primary objective of this study is to investigate the impact of the implementation of performance allowance policies and leadership on employee performance within the context of Haji Makassar General Hospital. The quantitative…
antitative research methodology aims to elucidate the causal relationship between the variables under examination. The population under investigation consisted of 67 employees of Haji Makassar General Hospital, and the entire population was included as the sample for this study. The data collection techniques included questionnaires, documentation analysis, interviews, and an extensive literature review. The data analysis methodology contained multiple regression analysis and hypothesis testing in partial and simultaneous manners. The research findings indicate that the variables of performance allowance policies and leadership engagement exhibit a positive and significant influence on employee performance at Haji Makassar General Hospital. In other words, the research hypothesi.
Abstract:This study aims to determine the effect of lifestyle and self-concept on consumptive behavior in students of the Faculty of Economics, Makassar State University. The population in this study were 2757 students of the Faculty…
ulty of Economics, Makassar State University and a sample of 96 students was drawn. This study uses a type of quantitative research with a regression approach. Data collection techniques were carried out by observation, interviews, documentation and distributing questionnaires (questionnaires). The analysis technique used is multiple linear regression. The results showed that partially, the lifestyle variable (X1) had a positive effect on consumptive behavior (Y) with a value of T count (5.732) > T table (1.985) and the self-concept variable (X2) had a positive effect on consumptive behavior (Y) with a value of T count (3.085) > T table (1.985), while simultaneously the lifestyle variable (X1) and self-concept (X2) had a positive effect on consumptive behavior (Y) with a value of F count (51.087) > F table (3.10).
Abstract:Fokus penelitian ini tertuju pada pemanfaatan video YouTube sebagai sarana pembelajaran Bahasa Indonesia dalam memacu pemahaman teks cerita legenda bagi peserta didik kelas V SD Palm Kids Palembang. Pendekatan kualitatif…
dengan desain studi kasus diterapkan dalam investigasi ini, dengan melibatkan guru kelas V beserta 27 siswa sebagai subjek. Proses penghimpunan data dilangsungkan lewat teknik pengamatan, tanya jawab, serta penelusuran dokumen, yang kemudian dianalisis melalui fase pemangkasan data, pemaparan data, hingga perumusan simpulan. Hasil investigasi mengindikasikan bahwa lewat integrasi video YouTube, siswa memperoleh kemudahan dalam mencerna elemen-elemen intrinsik cerita legenda, seperti penokohan, latar, alur, dan amanat, sekaligus memperkuat kapasitas mereka dalam merespons pertanyaan dan mengonstruksi ulang narasi teks. Di samping itu, pengaplikasian media digital ini terbukti memicu dorongan belajar, kecermatan, dan keterlibatan dinamis peserta didik, sehingga video YouTube dinilai sangat berdaya guna untuk diadopsi sebagai perangkat instruksional yang mengakselerasi penguasaan materi narasi legenda pada ranah pendidikan dasar.
Abstract:Transformasi nilai akhlak pada anak usia dini menjadi fondasi penting dalam pembentukan karakter dan pengembangan sosial emosional yang berkelanjutan. Pada fase perkembangan awal, anak belajar mengelola emosi, membangun…
empati, serta membentuk kebiasaan sosial melalui interaksi yang bermakna di lingkungan pendidikan. Budaya sekolah Islami berperan sebagai sistem nilai yang menghadirkan pembiasaan, keteladanan, dan penguatan moral dalam aktivitas sehari-hari. Studi ini bertujuan untuk menganalisis proses transformasi nilai akhlak dalam pengembangan sosial emosional anak usia dini melalui budaya sekolah Islami di Pos PAUD Merpati Kecamatan Kutawaluya. Pendekatan yang digunakan adalah kualitatif dengan desain studi kasus. Data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model interaktif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil menunjukkan bahwa transformasi nilai akhlak berlangsung melalui integrasi pembiasaan rutin, keteladanan guru, serta penguatan regulasi emosi berbasis praktik religius seperti doa dan istighfar. Nilai akhlak terinternalisasi dalam aktivitas konkret seperti berbagi, antre, meminta maaf, dan mengendalikan emosi dalam situasi konflik. Budaya sekolah berfungsi sebagai sistem yang menjaga konsistensi antara perencanaan program dan praktik pembelajaran. Implikasinya, budaya sekolah Islami dapat menjadi model integratif dalam pengembangan karakter dan sosial emosional anak usia dini secara kontekstual dan aplikatif.
Abstract:Penanaman nilai tauhid sejak usia dini merupakan fondasi utama dalam pembentukan karakter religius anak dalam konteks pendidikan Islam. Lembaga Raudhatul Athfal memiliki peran strategis dalam membangun kesadaran ketuhanan…
n melalui pembiasaan ibadah harian yang terstruktur. Penelitian ini bertujuan untuk menganalisis proses konstruksi makna nilai tauhid dalam pembentukan karakter religius anak usia dini melalui pembiasaan ibadah harian di Raudhatul Athfal Al Misbah Curug Kecamatan Klari. Penelitian menggunakan pendekatan kualitatif dengan jenis fenomenologi untuk menggali pengalaman dan pemaknaan guru serta dinamika praktik keseharian di lembaga. Data dikumpulkan melalui observasi partisipatif, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model interaktif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa konstruksi makna tauhid terbentuk melalui integrasi pembiasaan ibadah yang konsisten, peran guru sebagai mediator nilai melalui narasi kontekstual, serta dukungan budaya sekolah religius yang memperkuat pesan simbolik dan verbal. Praktik ibadah tidak sekadar menjadi rutinitas ritual, tetapi berfungsi sebagai pengalaman sosial yang membangun kesadaran ketuhanan secara bertahap. Implikasi penelitian ini menegaskan pentingnya penguatan peran guru dan pengembangan budaya sekolah religius dalam merancang pembiasaan ibadah yang reflektif dan bermakna sebagai strategi pembentukan karakter religius anak usia dini.
Abstract:This study aims to examine the effect of unemployment, per capita income, life expectancy, and education level on the Human Development Index (HDI) in Pangkep Regency. This research employed a quantitative method with an…
associative approach. The data used in this study were secondary data in the form of time-series data from 2015 to 2024, collected through documentation. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 25. The results indicate that unemployment has a negative but not significant effect on the Human Development Index, with a t-value of -1.166 and a significance value of 0.271, which is greater than 0.05. Per capita income has a positive and significant effect on the Human Development Index, with a t-value of 4.055 and a significance value of 0.002, which is less than 0.05. Life expectancy has a significant effect on the Human Development Index, with a t-value of -5.699 and a significance value of < 0.001, which is less than 0.05. Meanwhile, the level of education has a positive and significant effect on the Human Development Index, with a t-value of 4.395 and a significance value of 0.001, which is less than 0.05. These findings indicate that per capita income and education level play an important role in improving the Human Development Index in Pangkep Regency, while unemployment does not have a significant effect on HDI.
Abstract:This systematic literature review explores the interconnected dimensions of digital innovation, gender equality, and sustainability in women-owned small and medium-sized enterprises (SMEs). The primary aim is to synthesize…
ze existing knowledge to address integration challenges these enterprises face. The researchers analyzed 436 peer-reviewed articles from the Scopus database, published between 2010 and 2025, using bibliometric and qualitative thematic techniques based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. Findings highlight that digital innovation significantly enhances market access, operational efficiency, and resource mobilization, empowering women entrepreneurs to overcome structural barriers. Gender equality initiatives play a crucial role in creating supportive ecosystems, promoting diverse leadership styles, and fostering inclusive organizational cultures conducive to sustainable business practices. Thematic analyses reveal specific success factors including robust social networks, targeted mentorship programs, and inclusive financial mechanisms. However, systemic barriers persist, notably limited access to capital, entrenched sociocultural biases, and insufficient digital literacy. Methodologically, research predominantly utilizes quantitative approaches, suggesting a need for integrated mixed-method frameworks to better capture nuanced entrepreneurial experiences. Geographical disparities indicate that women entrepreneurs face different challenges and opportunities across developed and developing contexts, underscoring the necessity for context-specific policy interventions. This review adds to our understanding by combining ideas from entrepreneurial ecosystem perspectives, Gender Empowerment Theories, and the Resource-Based View, providing a complete look at sustainable, fair, and digitally innovative business practices. Future research should focus on intersectional methodologies, longitudinal studies, and comparative analyses across diverse contexts.