Abstract:Penelitian ini mengkaji pertanggungjawaban hukum seorang direktur yang menggunakan aset pribadinya untuk memenuhi kewajiban pembayaran pesangon perusahaan, khususnya ditinjau dari Pasal 1338 KUH Perdata dan Undang-Undang…
Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Penelitian ini bertujuan untuk menganalisis keabsahan perjanjian yang melibatkan penggunaan aset pribadi direktur serta untuk menentukan dasar hukum pertanggungjawaban direktur atas pembayaran hak-hak karyawan. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum dianalisis secara deskriptif dan kualitatif melalui penalaran deduktif. Temuan penelitian menunjukkan bahwa perjanjian di mana seorang direktur secara sukarela berjanji menggunakan aset pribadinya untuk menjamin atau memenuhi kewajiban pesangon perusahaan dapat mengikat secara sah selama memenuhi syarat sahnya perjanjian berdasarkan Pasal 1320 KUH Perdata. Pertanggungjawaban pribadi direktur timbul dari hubungan kontraktual yang dibangun secara sukarela, bukan secara otomatis karena jabatannya sebagai organ perusahaan. Penggunaan aset pribadi juga tidak menghapuskan prinsip pemisahan entitas hukum (kekayaan terpisah) antara perusahaan dan direktur. Temuan ini menekankan pentingnya pengaturan kontraktual yang jelas guna memberikan kepastian hukum dalam pemenuhan kewajiban pesangon.
This study examines the legal responsibility of a director who uses personal assets to fulfill a company’s severance payment obligations, particularly from the perspective of Article 1338 of the Indonesian Civil Code and Law No. 40 of 2007 concerning Limited Liability Companies. This study aims to analyze the validity of an agreement involving the use of a director’s personal assets and to determine the legal basis of the director’s responsibility for the payment of employee compensation. The research employs a normative juridical method with statutory, conceptual, and case approaches. Legal materials were analyzed descriptively and qualitatively through deductive reasoning. The findings indicate that an agreement in which a director voluntarily undertakes to use personal assets to secure or fulfill the company’s severance obligations may be legally binding as long as it satisfies the requirements for a valid agreement under Article 1320 of the Civil Code. The director’s personal liability arises from the contractual relationship voluntarily established, rather than automatically from the director’s position as a corporate organ. The use of personal assets also does not eliminate the separate legal entity principle between the company and the director. These findings emphasize the importance of clear contractual arrangements in providing legal certainty for the fulfillment of severance obligations.
Abstract:Drug abuse is a problem that can be influenced by various interrelated factors. This study aims to apply Mamdani Fuzzy logic in predicting the level of drug abuse in Padang City based on several factors obtained from documentation…
umentation and interviews. The input variables used consist of the Age of the Perpetrator, Environment, Socializing, Gender, and Family, while the output variable is the Level of Drug Abuse with Low and High categories. The research stages include data collection, determining variables and fuzzy sets, fuzzification, forming if-then rules, inference using the minimum operator, composition using the maximum operator, and defuzzification using the centroid method. A total of 64 fuzzy rules are used to connect the combination of input variables with the output. Testing is done through manual calculations and implementation using MATLAB. The test results show that the output categories from manual calculations and MATLAB are the same in three test data, namely High, High, and Low. These results indicate that the Mamdani Fuzzy method can be used in modeling the level of drug abuse based on the variables used.
Abstract:Penelitian ini bertujuan untuk mengidentifikasi potensi Pasar Seni To'Pao yang dapat dijadikan sebagai daya tarik promosi, menganalisis hambatan yang dihadapi dalam pelaksanaan promosi, serta merumuskan strategi promosi…
yang tepat untuk mendorong peningkatan jumlah konsumen di Pasar Seni To'Pao Kabupaten Toraja Utara. Pasar seni berbasis budaya memiliki peran strategis dalam mendukung pengembangan pariwisata dan ekonomi kreatif daerah, namun banyak di antaranya menghadapi tantangan dalam menarik konsumen akibat promosi yang belum optimal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Informan penelitian terdiri atas empat pelaku UMKM dan empat pengunjung Pasar Seni To'Pao yang dipilih secara purposive. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaña yang meliputi pengumpulan data, kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Pasar Seni To'Pao memiliki potensi besar untuk dikembangkan melalui strategi promosi, antara lain keunikan produk kerajinan khas Toraja, lokasi yang strategis di jalur utama Rantepao-Makale, identitas budaya yang kuat, serta keberadaan pelaku UMKM yang menghasilkan produk berkualitas. Namun, kegiatan promosi masih menghadapi berbagai hambatan, yaitu belum optimalnya pemanfaatan media digital, terbatasnya penyebaran informasi kepada masyarakat, berkurangnya jumlah kios yang aktif beroperasi, tingginya persaingan dengan pusat oleh-oleh lainnya, serta jumlah kunjungan yang belum stabil. Berdasarkan kondisi tersebut, strategi promosi yang direkomendasikan meliputi optimalisasi promosi digital melalui media sosial, penguatan promosi berbasis budaya Toraja, peningkatan kerja sama dengan pemerintah dan pelaku industri pariwisata, penyelenggaraan kegiatan promosi secara berkala, serta peningkatan kualitas pelayanan dan kenyamanan kawasan. Penerapan strategi tersebut diharapkan mampu meningkatkan jumlah konsumen sekaligus memperkuat posisi Pasar Seni To'Pao sebagai destinasi wisata belanja berbasis budaya di Kabupaten Toraja Utara.
This study aims to identify the potential of To'Pao Art Market that can be utilized as a promotional attraction, analyze the obstacles encountered in implementing promotional activities, and formulate appropriate promotion strategies to increase the number of consumers at To'Pao Art Market in North Toraja Regency. Culture-based art markets have a strategic role in supporting the development of regional tourism and the creative economy, yet many face challenges in attracting consumers due to suboptimal promotion. This study employed a qualitative approach with a descriptive research design. The research informants consisted of four MSME actors and four visitors to To'Pao Art Market, who were selected using purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, which includes data collection, data condensation, data display, and conclusion drawing. The findings indicate that To'Pao Art Market possesses considerable potential to support promotional activities, including the uniqueness of Torajan handicraft products, its strategic location on the main Rantepao-Makale route, a strong cultural identity, and the presence of local MSMEs producing high-quality products. However, promotional activities are constrained by several factors, including the limited utilization of digital media, inadequate dissemination of information to the public, the decreasing number of active kiosks, intense competition with other souvenir centers, and unstable visitor numbers. Based on these findings, the recommended promotion strategies include optimizing digital promotion through social media, strengthening culture-based promotional content highlighting Torajan heritage, enhancing collaboration with the government and tourism stakeholders, organizing promotional and cultural events on a regular basis, and improving service quality and visitor convenience. The implementation of these strategies is expected to increase the number of consumers while strengthening the position of To'Pao Art Market as a cultural shopping destination in North Toraja Regency.
Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:This study systematically reviews the development of Total Quality Management (TQM) practices in relation to Green Quality Intelligence Capabilities (GQIC), Circular Process Innovation (CPI), and Sustainable Operational…
Performance (SOP). Responding to the need for a clearer review method and a more focused novelty, this article applies the PRISMA 2020-based Systematic Literature Review approach. Articles were identified from the Scopus database using keyword combinations related to TQM, quality management practices, green capability, green innovation, circular economy, circular process innovation, Industry 4.0, Quality 4.0, and sustainability performance. After identification, screening, eligibility assessment, and quality appraisal, 27 articles published between 2016 and 2026 were included in the final synthesis. The findings show that TQM literature has shifted from traditional quality control and customer satisfaction toward digital, green, and sustainability-oriented quality management. Soft TQM dimensions, such as leadership, employee involvement, training, and quality culture, and hard TQM dimensions, such as process management, quality tools, continuous improvement, and data-based decision making, remain dominant. However, prior studies still frequently use general mediators, including knowledge management, organizational culture, innovation capability, and competitive advantage. This review proposes CPI as a more specific mediation mechanism that translates TQM and GQIC into sustainable operational outcomes through waste reduction, resource efficiency, material reuse, energy efficiency, and circular process redesign. The study contributes by offering an integrated conceptual model and propositions for future empirical research on quality management, green intelligence, circular innovation, and sustainable operations.
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:Philology has been utilized to study Islam which focusing mainly on early texts. Some debates from post-Orientalist, anthropological, and decolonial perspectives not only broaden the discourse but also introduced new challenges,…
llenges, such as separating text from practice and neglecting indigenous from outsider views. This article tries to show that these discourse and debates reveal a bigger issue where there is no clear way to examine how research methods influence our understanding of Islam. This study employs a qualitative method, conceptual approach to review relevant key words in Islamic studies and related fields, such as Orientalism, discursive tradition, lived religion, cosmopolitanism, and self-reflexity method. Instead of commenting methods as appropriate or not, the analysis looks at what each approach helps scholars notice, what it overlooks, and how it fits into larger systems of knowledge and power. Drawing on this analysis, the article introduces a self-reflexive framework with three main parts: epistemological reflexivity, positional reflexivity, and dialogical reflexivity. This framework is meant to help researchers plan and review Islamic studies projects, especially in Muslim-majority and less-explored areas, by encouraging them to consider texts, practices, and local ideas without making them too simple. The article contributes to ongoing debates by offering a new approach that moves beyond basic divisions and encourages a more open and thoughtful study of Islam.
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:Penelitian ini bertujuan untuk mengetahui dan menganalisis implementasi Program Bantuan Sosial Usaha Ekonomi Produktif (UEP) oleh Dinas Sosial Provinsi Gorontalo yang ditinjau berdasarkan teori implementasi kebijakan George…
rge C. Edwards III, meliputi aspek komunikasi (communication), sumber daya (resources), disposisi (disposition), dan struktur birokrasi (bureaucratic structure). Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Informan penelitian terdiri dari Koordinator UEP Provinsi Gorontalo, Koordinator UEP Kabupaten Bone Bolango, Pegawai Dinas Sosial, serta masyarakat penerima manfaat. Hasil penelitian menunjukkan bahwa implementasi Program Bantuan Sosial UEP oleh Dinas Sosial Provinsi Gorontalo telah berjalan, namun belum sepenuhnya optimal. Pada aspek komunikasi, sosialisasi program telah dilakukan melalui koordinasi lintas sektor, assessment, dan monitoring, tetapi penyampaian informasi di beberapa daerah masih belum merata. Pada aspek sumber daya, pelaksanaan program didukung oleh SDM yang kompeten, informasi berbasis assessment, kewenangan yang jelas, serta sarana dan prasarana yang memadai, namun masih terdapat kendala berupa keterbatasan waktu pelatihan dan kemampuan teknologi sebagian penerima manfaat. Pada aspek disposisi, pelaksana menunjukkan komitmen, tanggung jawab, dan responsivitas yang baik dalam melaksanakan program serta memberikan pendampingan berkelanjutan. Pada aspek struktur birokrasi, pelaksanaan program telah mengacu pada prosedur yang sistematis serta didukung koordinasi antarunit dan mekanisme monitoring-evaluasi berkala, namun luasnya wilayah kerja dan keterbatasan jumlah pendamping masih menjadi tantangan.
Abstract:Steamed sponge cake (bolu kukus) is a widely consumed traditional snack in Indonesia; however, its reliance on refined wheat flour limits its micronutrient and dietary fiber density. Incorporating composite flours from indigenous…
ndigenous crops, such as tropical pumpkin (Cucurbita moschata) and green pea (Vigna radiata L.), offers a promising strategy for nutritional fortification and dietary diversification. This study aimed to evaluate the proximate composition, sensory acceptability, statistical differences, and production cost feasibility of steamed sponge cakes formulated with varying proportions of pumpkin and green pea flours as partial replacements for refined wheat flour. An experimental design was applied using three formulations: AF09 (Control: 100% wheat flour), BW91 (10% pumpkin flour, 20% green pea flour), and CB88 (15% pumpkin flour, 15% green pea flour). Proximate testing measured moisture, ash, protein, fat, crude fiber, and total carbohydrates (by difference). Sensory acceptance (color, aroma, taste, and texture) was evaluated by 50 semi-trained panelists using a hedonic scale. Data were analyzed non-parametrically using Kolmogorov-Smirnov, Kruskal-Wallis, and post-hoc Mann-Whitney tests. All formulations complied with the Indonesian National Standard (SNI 01-3840-1995) for moisture (31.69%–33.74%), total ash (0.66%–1.05%), crude protein (5.80%–6.65%), and crude fat (1.64%–2.82%). Formula CB88 achieved the highest crude fiber content (0.69%) and lower total energy density (269.88 kcal/100 g). Kruskal-Wallis testing indicated statistically significant differences (p<0.05) among formulations for color, taste, and texture, while aroma exhibited no significant variation (p=0.672). Formula CB88 emerged as the optimal treatment, receiving superior sensory acceptance ratings for color (90% liked) and crumb softness (88% liked) driven by natural β-carotene and pectin-moisture gelation. Production cost analysis demonstrated high economic feasibility for CB88 at IDR 3,374 per 55 g serving. Partial substitution with 15% pumpkin flour and 15% green pea flour (Formula CB88) yields a nutrient-dense, fiber-enriched, and cost-effective functional snack suitable for targeted school nutrition and dietary diversification programs.