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: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.
Abstract:Neurodiversity conceptualizes autism, attention-deficit/hyperactivity disorder (ADHD), dyslexia, and related cognitive differences as natural variations in human cognition rather than individual deficits. Although this perspective…
erspective has gained increasing attention in human resource management (HRM), the intellectual structure and relevance of the existing literature to the Indonesian context remain insufficiently understood. This study maps the development of global research on neurodiversity and HRM and identifies research priorities for Indonesia. A bibliometric analysis was conducted using 993 records retrieved through a Boolean search combining neurodiversity- and HRM-related terms. Following a PRISMA-guided screening process, keyword co-occurrence, density, overlay, and total link-strength analyses were performed using VOSviewer. The analysis identified 43 dominant terms grouped into four thematic clusters: (1) inclusive HRM and diversity management, (2) workplace accommodation and disclosure, (3) intervention and school-to-work transition, and (4) ADHD and occupational mental health. The findings indicate that autism spectrum disorder and ADHD remain the most prominent topics in the literature. The field has gradually shifted from predominantly clinical and educational perspectives in 2020–2021 toward workplace accommodation in 2022 and more strategic HRM-oriented discussions during 2023–2024. However, link-strength analysis reveals that relationships between core HRM concepts and issues of accommodation, disclosure, and occupational mental health remain relatively fragmented. Moreover, Indonesia-specific and developing-country perspectives are absent from the dominant keyword structure. These findings demonstrate a substantial geographical and conceptual research gap. Accordingly, the study proposes five priority research themes to advance neurodiversity-inclusive HRM in Indonesia and provides a foundation for future empirical, policy-oriented, and organizational research.
Abstract:This study aims to analyze and compare the financial performance of PT Indofood CBP Sukses Makmur Tbk (ICBP) and PT Mayora Indah Tbk (MYOR), two leading companies in the food and beverage subsector listed on the Indonesia…
a Stock Exchange. This research employs a quantitative approach with a descriptive comparative method through financial ratio analysis, including Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), Return on Equity (ROE), Debt to Equity Ratio (DER), and Dividend Yield (DY) for the 2019–2023 period. The study uses secondary data obtained from annual financial reports and the official website of the Indonesia Stock Exchange. The results indicate that PT Indofood CBP demonstrates more stable and efficient financial performance than PT Mayora Indah, particularly in profitability and capital efficiency ratios. Meanwhile, PT Mayora Indah shows promising growth potential but tends to experience fluctuations due to high operating costs and aggressive expansion strategies. The managerial implication emphasizes the importance of balancing operational efficiency and growth strategies to enhance corporate value and long-term investment attractiveness.
Abstract:In an increasingly competitive business landscape, establishing a strong brand position is not merely an option but a necessity. Effective brand positioning not only helps brands differentiate themselves from competitors…
but also fosters a deeper emotional connection with customers. This study aims to analyze the relationship between brand positioning and customer loyalty using a Systematic Literature Review (SLR) approach. By reviewing previous research published in indexed journals, this study identifies key factors influencing the success of brand positioning, including product differentiation, customer perception, and brand communication consistency.
The findings indicate that brands with a clear and consistent position in customers' minds are more likely to build long-term loyalty. Customers who feel connected to a brand’s values and identity are more inclined to remain loyal and even recommend the brand to others. Furthermore, this study reveals that the transition to the digital era has significantly altered how brands establish and maintain their position, with digital marketing strategies and message personalization emerging as critical factors in sustaining customer loyalty.
This research underscores the importance of businesses not only in crafting a strong brand image but also in ensuring that customer experiences align with the brand’s promised values. By understanding and implementing effective brand positioning principles, companies can foster deeper and more sustainable relationships with their customers while enhancing their competitive edge in the market.
Abstract:The major of this study was to estimate the impact of Adoption of Small-Scale Irrigation in Dugda district. Data were collected from both primary and secondary data sources. Primary data was collected from 384 household…
heads in four kebeles of the district using structured questionnaire. Descriptive, logit and propensity score matching techniques were used for data analysis. The study finding from the propensity score matching technique revealed that the incomes of adopters of small scale irrigation were increased by 37,696.06ETB per annum. This calls for strengthening the available irrigation facilities and expansion of irrigation sector in the study area.
Abstract:This study aims to analyze the concept of Islamic education from the perspective of tafsir tarbawi based on the thoughts of the Indonesian three prominent Islamic education scholars, namely Ahmad Tafsir, Abuddin Nata, and…
d Muhaimin. The focus of the study is directed toward three main aspects of education: educational goals, educational materials, and educational methods derived from the values of the Qur’an. This research employs a qualitative approach using library research. The data were obtained from primary sources in the form of the works of the examined scholars and secondary sources consisting of books, journal articles, and relevant research findings. Data collection was conducted through documentation, while data analysis employed content analysis with a descriptive-analytical approach. The results indicate that tafsir tarbawi views the goal of Islamic education as an effort to form insan kāmil, characterized by a balanced development of faith, knowledge, and morality. Educational materials are integrative, combining religious knowledge and general knowledge based on Qur’anic values. Meanwhile, educational methods in tafsir tarbawi emphasize humanistic, contextual, and participatory approaches through exemplification, dialogue, storytelling, and habituation. This study affirms that tafsir tarbawi has strong relevance in addressing the challenges of contemporary Islamic education, particularly in strengthening students’ character and moral values.
Abstract:Public participation is a hallmark of political modernization. There are two characters used to capture the informant's view of community participation, namely sociological and cultural conditions. Sociological conditions…
s refer to the empirical and objective dimensions of the audience or community participation, which are all people belonging to the infrastructure and political superstructure—the purpose of this study: community participation in supporting women to achieve leadership. The method used in this research is a qualitative approach with case studies. The subjects of this study were three relatively prominent female regional heads, namely: female regional heads from dynastic typology, politician typology and bureaucratic typology. The three women regional heads are incumbent elements. The results of the women's research determine practical steps in realizing tolerance, identifying personal, mostly female regional heads who have a side of attractiveness and power which is carried out together, not to endure joint suffering but for mutual progress.
Abstract:The beauty and skincare industry in Indonesia is growing rapidly and promising. However, behind this growth, there has been a revelation of numerous ingredients in skincare products that do not match their claims, with many…
any containing harmful substances such as mercury, hydroquinone, and more. This issue began to surface when a beauty doctor, often referred to as the "Detective Doctor," examined and exposed skincare products suspected of being unregistered and containing dangerous ingredients. This research aims to analyze the role of health communication in raising public awareness about the skincare mafia practices through the role of the "Detective Doctor." The method used is qualitative descriptive analysis with case studies of several campaigns conducted by the "Detective Doctor" on social media and other public channels. The results show that the "Detective Doctor" not only reveals dangerous skincare products through scientific research but also plays a role in delivering information to the public via accessible communication platforms such as social media and podcasts. This campaign successfully increased public awareness of the importance of choosing safe beauty products, as well as the importance of verifying skincare product ingredients. This research highlights the significant role of health communication in combating illegal practices in the beauty industry and demonstrates how the "Detective Doctor" can be an agent of change in public health education.
Abstract:A fuzzy logic-based control system in household split-type air conditioners (AC) offers an alternative approach to reducing excess energy consumption without compromising thermal comfort. This study aims to test the effectiveness…
ctiveness of three types of membership functions (MF), namely triangular, trapezoidal, and Gaussian, in improving energy efficiency and the stability of room temperature and humidity control. Simulations were performed using MATLAB software with the Mamdani fuzzy inference method and centroid defuzzification technique. The three MF were tested using 30 sets of temperature and humidity data to analyze their effect on fan speed and power consumption. The simulation results show that the trapezoidal MF provides the highest energy efficiency of 57.24%, followed by the Gaussian MF at 56.80% and the triangular MF at 53.71%. These findings indicate that fuzzy systems can significantly reduce energy consumption compared to conventional air conditioner controllers. This research is expected to serve as a reference in the development of more energy-efficient intelligent control systems.