Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:Abrogation (abrogation) holds a central, vexed position in Islamic legal-theological hermeneutics. Classical uṣūl al-fiqh elaborated a technical theory of abrogation that attempted to mediate the diachronic process of revelation…
revelation and the demands of fixity of legal judgment (ḥukm). Tradition receipts that later scripture abrogates earlier scripture wherever actual, unavoidable contradiction is found, classically expressed as "al-nāsikh wa-l-mansūkh.". Pre-modern thinkers classified modes and cases of abrogation, inferred them from revelational phases, and counted suspected cases throughout the Qur'an and Sunna. Modern scholarship avoids both epistemic pretensions and hyperbolic earlier assertions of abrogation. The article tracks early meanings, introduces intratraditional caution that moderated abrogation, and evaluates recent re-analyses based on coherence theory, maqāṣid (purposes), historicization in context, and ethics. It argues that abrogation was included in pre-modern dogmatics as a component of a package of other hermeneutical strategies (specification, restriction, prioritization, suspension) and that available resources allow for a less ambitious, economy-of-means approach. A renovated dogma leaner, evidence-based, and syncretized with maqāṣid and semantics can ensure the normativity of revelation and make the law more attentive to modern moral concerns, such as gender justice, religious pluralism, and violence. The paper reaches its climax with the proposal of a "manifest conflict resolution" regime. where abrogation is held in reserve as a last resort and not the initial starting point and has ramification for legal rulings (fatwā), legal codification and education more widely. (Hallaq 1993; Kamali 2003; Auda 2008; Rahman 1982; Abu Zayd 2006).
Abstract:A mid-sized school district could achieve annual savings of $2.3 million—sufficient to support significant teacher salary increases—by streamlining procurement processes and reducing the number of suppliers from 87 to 12.…
o 12. This practical success reflects the operational rigor of enterprise models, exemplified by Walmart Business, which has been successfully tailored for K-12 education. The study indicates a systemic crisis. Sixty-eight percent of U.S. districts experience a 19% loss of their non-payroll budgets due to procurement inefficiencies, resulting in significant financial losses for classrooms attributed to fragmented purchasing and compliance deficiencies. The study employs a rigorous mixed-methods analysis, incorporating in-depth case studies from 35 districts, a national survey of 300 procurement officers, and comprehensive spend analytics, to illustrate the transformative outcomes associated with enhanced procurement maturity. Consolidated purchasing platforms reduce processing costs by 53% and capture 92% of rebates. Additionally, the new Procurement Simplicity Scorecard predicts 79% efficiency gains, offering leaders a practical diagnostic tool. This study presents two validated innovations: the K-12 Procurement Maturity Model, which delineates a phased progression from fragmentation to strategic excellence, and the Zero-Waste Playbook, which details tactical measures for waste elimination. The evidence indicates that reengineering procurement is not merely an administrative concern; it represents a significant, frequently neglected mechanism for generating billions in savings by 2025. These funds have the potential to enhance arts programs, update outdated STEM laboratories, and recruit and retain high-quality educators. This research offers a definitive framework for districts aiming to transform waste into opportunities for equity.
Abstract:Development is a continuous process of qualitative change towards maturity, marked by increased organ function, cognitive, emotional, motoric, and behavioral abilities. Early adulthood is a period of human development from…
om adolescence to adulthood. Early adulthood begins between the ages of 16 and 40. In the human lifespan, adulthood plays an important role as a phase in which individuals experience various changes and adjustments. In this developmental process, several possible behavioral changes are very influential, including hedonism. The view of hedonism is often associated with consumptive and hedonistic behavior. People who adhere to hedonism will always seek ways to obtain pleasure, whether material, physical, or spiritual pleasure. Related to the increasingly advanced world of education, various learning models are implemented as an effort to adapt to the times. One of them is the deep learning learning model, deep learning is a pedagogical approach that focuses on understanding substantial concepts in depth, not just the breadth of material, through meaningful, conscious, and enjoyable (holistic) learning experiences. This study aims to analyze how hedonism in the application of the deep learning learning model influences the development of students' early adulthood, using qualitative descriptive methods. The research results show a significant influence between hedonistic attitudes in the application of deep learning and early adulthood development, as seen through observations and interviews conducted directly during the learning process. One observation revealed that students appeared relaxed and enjoyed group assignments, as some paid to be relieved of responsibility for completing them.
Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:Appendicitis is an acute inflammatory condition of the appendix that requires prompt surgical intervention and comprehensive perioperative nursing care to prevent complications. This study aims to describe the application…
n of perioperative pain management in a patient with appendicitis at UPT RSUD Labuang Baji Makassar. A descriptive case study design is employed using a perioperative nursing care approach covering preoperative, intraoperative, and postoperative phases. The subject is a 44-year-old male patient diagnosed with appendicitis who undergoes appendectomy. Data are collected through interviews, observation, physical examination, and documentation, with pain assessed using the Numeric Rating Scale. Nursing interventions focus on non-pharmacological pain management, including deep breathing relaxation in the preoperative phase and Benson relaxation therapy in the postoperative phase. The results show a decrease in pain intensity and anxiety before surgery, effective control of intraoperative bleeding, and gradual reduction of postoperative pain accompanied by improved tissue integrity and patient knowledge. This case study demonstrates that appropriate non-pharmacological nursing interventions effectively support perioperative pain management and enhance patient recovery in appendicitis cases.
Abstract:The last phase that assesses the efficiency of law enforcement in the Indonesian legal system is the execution of civil decisions. Despite having a solid legal foundation thanks to the Reglement Buitengewesten (RBg) and…
the Herzien Inlandsch Reglement (HIR), its execution frequently encounters a number of challenges. The purpose of this study is to examine how civil judgments are carried out, including the legal foundation, several forms of execution (such as real, payment of money, and vacating), stages of implementation (such as aanmaning, execution seizure, and forceful execution), and practical challenges. Normative juridical study using a conceptual and statutory approach is the methodology employed. The study's findings show that the primary causes of execution failure are non-legal barriers like social opposition and a lack of official backing, as well as legal barriers like verzet, derden verzet, and ambiguous verdicts. Effective, efficient, and equitable execution of civil judgments requires systemic change and interagency cooperation.
Abstract:This Community Partnership Program (PKM) aims to strengthen the character of elementary school students through Islamic competitions. The background of this activity is the importance of character education at the elementary…
tary school level, which is a crucial phase in shaping children’s personalities. The implementation method employed a participatory approach by involving students, teachers, and parents in various Islamic competitions, such as the call to prayer (adhan), Qur’anic speech (syarhil Qur’an), Qur’anic recitation (tartil) and memorization (hifdzul Qur’an), calligraphy decoration, and Islamic quiz competitions. These activities were designed not only as competitive events but also as educational media for the internalization of Islamic values such as discipline, responsibility, honesty, cooperation, and self-confidence. The results indicated an increase in students’ motivation to learn religion, discipline in worship, and the development of mutual respect among peers. Therefore, Islamic competitions proved to be effective in strengthening the character of elementary school students while serving as an alternative community service activity that benefits both schools and society.
Abstract:Dengue Hemorrhagic Fever (DHF) is an endemic disease in Indonesia caused by the dengue virus and transmitted through the bites of Aedes aegypti and Aedes albopictus mosquitoes. The risk of serious complications primarily…
arises during the critical phase, typically between the 4th and 6th days of fever, during which plasma leakage may occur, leading to shock and severe bleeding. Hematocrit levels and platelet counts are important parameters in the diagnosis and monitoring of DHF patients. This study aimed to determine the differences in hematocrit levels and platelet counts during days 4 to 6 of fever in DHF patients at Prima Medika Hospital Denpasar, in February 2025. This research employed a descriptive quantitative design with purposive sampling, involving 35 patients who met the inclusion criteria. The results showed a decrease in hematocrit levels with averages of 42.8%, 42%, and 41.2%, and platelet counts with averages of 87 x 10³/µL, 59 x 10³/µL, and 47 x 10³/µL from day 4 to day 6 of fever. Data were analyzed using the Shapiro-Wilk normality test, the Friedman non-parametric test for hematocrit levels, and the Repeated Measures ANOVA parametric test for platelet counts. Statistical analysis showed a p-value of 0.002 for hematocrit levels and 0.000 for platelet counts. The conclusion of this study is that there are significant differences in hematocrit levels and platelet counts between days 4 to 6 of fever in DHF patients.