Abstract:Pasar modal merupakan industri berbasis kepercayaan (trust-based industry) yang idealnya mengedepankan prinsip transparansi dan keadilan publik. Namun, realitas di Bursa Efek Indonesia (BEI) di awal tahun 2026 diwarnai oleh…
leh sanksi berat Otoritas Jasa Keuangan (OJK) terhadap emiten PT Multi Makmur Lemindo Tbk (PIPA) dan PT Repower Asia Indonesia Tbk (REAL) akibat kesalahan material laporan keuangan dan transaksi abnormal. Berbeda dengan riset terdahulu yang mengkaji kecurangan pasar secara parsial, penelitian ini bertujuan untuk mengintegrasikan praktik manajemen laba (earnings management), transaksi orang dalam (insider trading), dan manipulasi pasar (saham gorengan) sebagai satu kesatuan mata rantai kejahatan kerah putih (white-collar crime), sekaligus membedahnya melalui tinjauan etika bisnis normatif. Dengan menggunakan pendekatan kualitatif deskriptif-analitis, penelitian ini menerapkan teknik analisis konten (content analysis) dan studi literatur komparatif terhadap data sekunder rilis resmi regulator serta laporan keuangan emiten. Pisau analisis yang digunakan mencakup Fraud Diamond Theory, Teori Keagenan (Agency Theory), Asimetri Informasi, serta Paradigma Integritas Manusia Utuh. Hasil penelitian menunjukkan adanya sinkronisasi kecurangan yang terstruktur dari hulu ke hilir. Tahap hulu (the setup) diawali dengan rekayasa akuntansi melalui penyalahgunaan kapabilitas manajemen. Ketimpangan informasi di hulu kemudian dimanfaatkan di tengah jalan (the leak) untuk membocorkan informasi material kepada jaringan afiliasi, yang bermuara pada transaksi semu di hilir (the execution) guna menjebak psikologi investor ritel demi keuntungan egoistik sepihak. Dari tinjauan etika utilitarianisme dan deontologi Immanuel Kant, mata rantai kejahatan finansial ini dinilai cacat moral secara mutlak karena mencederai kewajiban moral kejujuran (duty of honesty) dan mengeksploitasi investor publik semata-mata sebagai alat komersial (means to an end). Penelitian ini merekomendasikan perlunya penguatan sistem deteksi dini terintegrasi oleh regulator untuk memutus rantai kecurangan finansial di bursa nasional, Indonesia terutama ketika penerapannya masih bersifat formalitas dan belum didukung oleh budaya organisasi yang berintegritas. Perbedaan hasil juga dipengaruhi oleh sektor industri dan tingkat kematangan tata kelola masing-masing organisasi. Kebaruan penelitian ini terletak pada perbandingan lintas sektor dan metode yang memperlihatkan bahwa efektivitas GCG dan audit internal sangat bergantung pada komitmen nyata dari manajemen serta internalisasi nilai-nilai etis dalam organisasi. Untuk penelitian selanjutnya, disarankan agar mengkaji variabel moderasi seperti budaya organisasi dan komitmen manajemen, serta memperluas cakupan sektor penelitian agar hasilnya lebih representatif.
Abstract:This study aims to analyze in depth the implementation of islamic business ethics in the sale and purchase of classic Vespa motorcycles at Garage Scooter krangkeng, Indramayu Regency, trough the perspective of Sharia Economic…
nomic Law. As part of sociological phenomenon and contemporary automotive creative economy, transactions of used motorcycles with high historical value are often faced with technical information asymmetry between business actors and consumers. This study uses a qualitative-descriptive method with a normative-empirical case study approach. Primary data were collected directly from the field through participatory observation and in-depth interviews with Garage Scooter owners and consumers, while secondary data were obtaied through participatory observastion and-depth interviews with Garage Scooter owners and consumers, national regulitions. The result of the study indicate thet transaction practices at Garage Scooter Kangkeng are carried out through a direct sale and purchase scheme (bal’ musawamah) and an indent system for ordering modification restorations. Business actors have implemened basic islamic business ethics values such as honesty (shiddiq0, trustworthiness, transparancy, and reponsibility for product qualit. However, crucial loopholes are still found in the form of weak black and white doumentation (written contracts), which opens up the potential fo uncertainty (gharar) and manipulation of minor information (tadlis)related to detalled machine specifacitions and the accuracy of restoration times. Viewed form Shari Economic La, the validity of The pillar and conditions of commodity objects requires strengthening after-sales technical tansparancy through written instruments (al-kitabah) to uphold the principle of mutual consent (an-tardhin) and the right to choose (khiyar al-‘aib) in order to achieve tru benefit (maslahah).
Abstract:This study aims to analyze the influence of Brand Image, Word of Mouth, and Price Perception on Purchase Decisions of Luwak White Koffie products in Makassar City. This research used a quantitative approach with an explanatory…
natory research type and causal design. The population in this study consisted of all consumers of Luwak White Koffie in Makassar City who had purchased the product. The sampling technique used was non-probability sampling with a purposive sampling approach, involving 120 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that Brand Image, Word of Mouth, and Price Perception partially had a positive and significant effect on Purchase Decisions. Simultaneously, Brand Image, Word of Mouth, and Price Perception also had a positive and significant effect on Purchase Decisions of Luwak White Koffie products in Makassar City
Abstract:This study aims to analyze the effectiveness of using a Smartboard in increasing students' enthusiasm for learning in the Pancasila Education subject in grade V of SDN 07 Mudiak Lawe, Sungai Pagu District, South Solok Regency.…
gency. From initial observations, it was seen that students' enthusiasm for learning tended to be low, as seen from their inactive attitudes, little interaction, and easily distracted when teachers used less diverse learning methods. To address this, a Smartboard was proposed as an innovative solution. This tool is an interactive whiteboard that uses multimedia and audiovisual technology, so it can combine teaching materials with images, videos, and animations to make learning more interesting and diverse. The method used in this study was the correlation method, namely a quantitative method that studies the relationship between the use of Smartboard interactive features and the level of student enthusiasm for learning. The results showed that the use of Smartboard in learning was proven to be able to increase student enthusiasm for learning. After implementing the Smartboard, students appeared more active and enthusiastic during the learning process, so that their enthusiasm for learning increased and reduced boredom. The implementation of Smartboard involves game-based learning methods such as Duck Race Games and Wordwall, which successfully trigger students' curiosity, focus, and enthusiasm, and encourage them to actively participate in answering questions and interacting in class.
Abstract:Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims…
to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge
Abstract:Technology is an applied science that encompasses a set of tools, systems, methods, and skills used by humans to solve problems and make work easier. The word comes from the Greek 'techne' (art, craft, skill) and 'logos'…
(science). Some examples of technology vary from simple tools such as prehistoric axes to complex systems such as the internet, which enable humans to innovate and improve the quality of life. The method used in this study is library research, which collects and analyzes various related literature to explore the concept of technology, and the integration model in the implementation of KDKMP technical guidance in Gorontalo, as well as the role of the cooperative office and facilitators in its implementation. The findings indicate that the management and implementation of KKDMP Technical Guidance runs smoothly and with quality thanks to the use of technology. In addition, cooperative facilitators who pass the 2025 test from the Ministry of Cooperatives are expected to be able to implement practices in accordance with the implementation journal and applicable regulations effectively. The Red and White Cooperative is a government program to establish village/sub-district-based economic institutions that aim to improve the welfare and independence of the community through the principles of mutual cooperation and kinship. This cooperative functions as a joint forum for carrying out various local economic efforts, such as providing basic necessities, savings and loan services, and strengthening MSMEs, so as to encourage food security and shorten the supply chain. The Red and White Cooperative Program (Kopdes Merah Putih) is a national initiative to establish cooperatives in every village and sub-district to strengthen the local economy and improve community welfare through the principles of mutual cooperation.
Abstract:This study centered on the Lendawi (The Lanny Tribe Lamentation): Its Structure, Types, and Socio-Cultural Values. This Lendawi, as part of the Lanny culture, should be carried out by the Lanny community. The objectives…
are (1) to explain the structure of the Lendawi (Lanny lamentation), (2) to find out the type of stanza among the Lanny tribe, (3) to discuss on what occasions the Lendawi (Lanny lamentation) lamented, and (4) to elaborate the socio-cultural values contained in the Lendawi (Lanny lamentation). This research is qualitative because it only gives explanations about a problem in the form of words, not numbers. The writer found a structural pattern in the lendawi structure. Pattern (1) for men: silent trigger (inhale) + men starting pattern (2) for women: silent trigger (inhale) + women starting. Occasion: (1) to mourn the death of twenty-one people; (2) to welcome the new family who has just returned from a foreign land; (3) to release the family member to go overseas; (4) to release a girl to marry and follow her husband; (5) to remember a family member who has died; (6) to thank people for offering; (7) to mourn for a person who looks similar to a family member (dead or alive); and (8) to think about hard work in the garden that used to be shared with other family members (either dead or alive but living in some other place). Types of stanzas range from 3 lines (triplet) up to 12 lines (sonnet) or more. Sociocultural values are as follows: 1. Kinship address, 2. Using local cultural expressions, e.g., “rainfall,” “white, 3. Mount Tari, 4. The Donggi and Konda rivers 5. The Walem bird 6. The Gweage River, 9. The Ugwa River, 12. The Prikokir Bird 13. Special respect for uncles (mother’s brothers), 14. The Mukoko Clan, and 15. Grandmother as a protector for orphans.
Abstract:Becoming a great entrepreneur in the global era is not as easy as flipping the palm of your hand. A successful and happy great entrepreneur is not solely determined by high academic performance, a high IQ, or attending a…
prestigious school. In fact, GPA, IQ, and attending a top school do not even rank among the top ten factors that guarantee someone will become a great and successful entrepreneur. What truly determines entrepreneurial greatness and success are soft skills. The top 10 soft skills referred to are: Honesty (Being honest with all people) ranked first, followed by Strong Discipline (Being well-disciplined); Sociability (Getting along with people); Support from a Partner (Having a supportive spouse); Hard Work (Working harder than most people); Passion for the Work (Loving my career/business); Leadership (Having strong leadership qualities); Competitive Personality (Having a very competitive spirit/personality); Well-Organized Life (Being very well-organized); and finally, Ability to Sell Ideas (Having an ability to sell my ideas/products). These ten soft skills will become even more meaningful when accompanied by a good heart, positive thinking, wise words, good deeds, good habits, positive culture, and strong character—all of which shape good fortune. Ultimately, good fortune begins with a good heart.
Abstract:Penelitian ini bertujuan untuk mengetahui : Pengaruh Kualitas Produk, Persepsi Harga, dan Promosi terhadap Keputusan pembelian produk Scarlett Whitening pada mahasiswa program studi manajemen universitas 17 Agustus Surabaya.…
aya. Metode yang digunakan dalam pengambilan sampel pada penelitian ini yaitu nonprobability sampling dendan Teknik sampelnya adalah purposive sampling. Responden penelitian adalah 100 orang mahasiswa untag. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan regresi linear berganda Uji F, Uji T untuk analisis hipotesis, sedangkan pengujian yang lainnya menggunakan uji instrument data yang terdapat uji validitas, uji reliabilitas serta uji asumsi klasik yang terdiri dari uji normalitas, uji multikolonieritas dan uji heteroskedastisitas. Pengujian dilakukan menggunakan program IBM SPSS 26. Hasil penelitian menunjukkan bahwa kualitas produk, persepsi harga, dan promosi berpengaruh secara positif dan signifikan terhadap keputusan pembelian produk Scarlett Whitening. Produk Scarlett Whitening diharapkan untuk menjaga kestabilan harga dan menjaga kualitas produk, supaya konsumen mendapatkan kualitas dan hasil yang terbaik dan diinginkan atas produk Scarlett Whitening.
Abstract:This study were aimed to (1) To study the effectiveness of white turmeric extract Curcuma domestica .Vall in treating a mouse Cromileptes altivelis from the attack of Vibrio alginolyticus., (2) To study the dose of the best…
est white turmeric extract in treating a Cromileptes altivelis from attacks by bacteria Vibrio alginolyticus. (3) To study the effect of white turmeric extract against the survival rate Mouse grouper (Cromileptes altivelis), which in the infection of Vibrio alginolyticus. The experiment was arranged with a Completely Randomized Design (CRD). Preliminary research conducted LD50 test to determine the pathogenic bacterium V. alginolyticus which caused the death of test fish as much as 50%. In vitro test was done to see anti-bacterial activity of white turmeric extract against V. alginolyticus. From this test, the optimum concentration of white turmeric extract the effective tackling of V. Alginolyticus was obtained was obtained Test in vivo was carried out to determine the effect of the bacteria V. alginolyticus against Cromileptes altivelis healing response in Cromileptes altivelis after giving white turmeric extract. Results showed that (1) MIC and MBC values obtained by concentration of 0.25% and 0.75%, where the concentration of 0.75% was the effective dose of white turmeric extract in tackling the V. alginolyticus (2) The best treatment dose of the best survival rate of Cromileptes altivelis was 1% of white turmeric extract (3) the Survival Rate of mouse grouper wasn’t effected by white turmeric extract treatment significantly