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Enggelina Margaritha Fiah; Debi F.Ng. Fallo; Sigit Prabowo

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Corruption and the rule of law are two things that are not foreign in the order of national, state and social life. Corruption seems to be a vocabulary that is experiencing inflation because it is most often used in almost all news reports. However, in corruption cases, judges are often less observant in paying attention to the facts presented in the trial so that often defendants in corruption cases are not punished commensurate with their actions, some even end in acquittals. The research method used by the author is normative legal research, by reviewing or examining laws and court decisions related to the legal problems faced. The sources of legal materials used are primary legal materials, secondary legal materials, and tertiary legal materials which are then analyzed descriptively qualitatively. The results of this study indicate that The basis for the Supreme Court's consideration in rejecting the public prosecutor's cassation application regarding the acquittal in corruption (Case Study of Supreme Court Decision Number: 2205 K/Pid.Sus/2022) is by considering the legal and non-legal aspects. Regarding the effectiveness of the decision in providing a deterrent effect for perpetrators of corruption in the future, judges in considering a decision should pay close attention to the facts in the trial so that the defendant's actions can be subject to sanctions and in the future can provide a deterrent effect on perpetrators of corruption in the future. The judge's consideration in imposing a sentence after the examination process in court must pay maximum attention to the sense of justice of the actions that have been committed by the defendant so that the verdict can provide a deterrent effect for perpetrators of corruption in the future.

Nurman Nurman; Chalid Imran Musa; Anwar Anwar; Zainal Ruma; Muhammad Ilham Wardhana Haeruddin

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community empowerment activity was carried out in Kassi Village, Rumbia District, Jeneponto Regency. Kassi Village is located in a highland area and has agricultural and plantation land that includes secondary crops and horticulture. Kassi Village also has attractive tourism potential and an art studio that showcases various traditional dances. This wealth of resources supports the growth of Micro and Small Enterprises (MSEs) in Kassi Village, with 89 MSEs recorded in 2022. However, this abundance of natural potential has not yet contributed significantly to the MSEs, which tend to remain stagnant. To address this issue, the Tim PKM provided optimization services for Micro and Small Enterprises (MSEs) through a business workshop program. The method used in this community empowerment effort is a capacity building method with a participatory approach. The results of this activity showed that the problems faced by business actors were effectively resolved through intensive training and the formation of the Baji Kassi Community to optimize the performance of MSEs in Kassi Village by providing consultation services.

Nurman Nurman; Chalid Imran Musa; Anwar Anwar; Zainal Ruma; Muhammad Ilham Wardhana Haeruddin

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community empowerment activity was carried out in Kassi Village, Rumbia District, Jeneponto Regency. Kassi Village is located in a highland area and has agricultural and plantation land that includes secondary crops and horticulture. Kassi Village also has attractive tourism potential and an art studio that showcases various traditional dances. This wealth of resources supports the growth of Micro and Small Enterprises (MSEs) in Kassi Village, with 89 MSEs recorded in 2022. However, this abundance of natural potential has not yet contributed significantly to the MSEs, which tend to remain stagnant. To address this issue, the Tim PKM provided optimization services for Micro and Small Enterprises (MSEs) through a business workshop program. The method used in this community empowerment effort is a capacity building method with a participatory approach. The results of this activity showed that the problems faced by business actors were effectively resolved through intensive training and the formation of the Baji Kassi Community to optimize the performance of MSEs in Kassi Village by providing consultation services.

Cici Widya Prasetyandari; Rasyidi Rasyidi

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Risk is an uncertainty that causes losses to the company. So this uncertainty must be managed properly. This study aims to determine the implementation of murabahah financing risk management at BMT Maslahah Kotaanyar Probolinggo. The research method used is qualitative research. Data sources were obtained through interviews, observations and documentation. Based on the results of the analysis, it is known that BMT Maslahah is still experiencing problems with murabahah financing, there are several customers who delay in fulfilling their obligations. Therefore, it is necessary to implement murabahah financing risk management in order to minimize the problems that will occur. BMT Maslahah Kotaanyar Branch has so far been quite effective in implementing murabahah financing risk management. However, BMT Maslahah Kotaanyar Branch must continue to apply the 5C principle in providing credit, in order to avoid the risk of problematic financing in the future.

Oktovianus Emanuel Bisik; Fransina W. Ballo; Maria Indriyani H. Tiwu

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to examine the farmer empowerment program for food security and community economy. This study uses a qualitative descriptive approach to examine the problems studied. The sampling technique in this study uses purposive sampling . Data collection techniques are carried out by means of observation, interviews and documentation studies. Data analysis techniques in this study are carried out by reducing data, presenting data and drawing conclusions. The results of this study illustrate that the farmer empowerment program for food security in Lookeu Village has been carried out well by the village government. The farmer empowerment program is in the form of food availability, food availability stability and accessibility. In this case, the Lookeu Village government has distributed subsidized fertilizers, superior seeds, pesticides, assistance, farm roads, reservoirs and irrigation channels. Meanwhile, the farmer empowerment program for the community economy, which is reviewed from the community's income and the number of poor people, has increased family economic income through agricultural productivity. Thus, the farmer empowerment program effectively helps the community in maintaining food security and provides an increase in the community's economy which has an impact on reducing the number of poverty.

Jahroni Jahroni; Mochammad Gilang Ramadhan; Jawahirul Maknuun

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Community service activities (PKM) located in Kempreng Rt26Rw 02, Tanjungsari village, Taman District, Sidoarjo Regency. This community service activity (PKM) aims to empower MSMEs in optimizing social media to market products, then provide direction so that MSME actors have and optimize social media accounts for business or can use them effectively and efficiently. This activity is expected to provide understanding and the ability of MSME actors in Bakar Rama and Seblak julid in using social media optimally so that it has an impact on business development and increases profits. This activity uses the Participatory Action Research (PAR) approach method which includes: interviews to find out the SWOT or problems faced by MSME actors in Bakar Rama and Seblak julid related to social media, making posters of product menus sold then making content about the products they sell, creating social media accounts and optimizing them. This PKM activity has been carried out smoothly according to the goals to be achieved, and getting good results. The results of this activity are that MSME actors understand how to use social media optimally, expand sales, and the products sold can be known to many people. However, there is one MSME that is less interested in using social media other than WhatsApp.

Jahroni Jahroni; Mochammad Gilang Ramadhan; Jawahirul Maknuun

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Community service activities (PKM) located in Kempreng Rt26Rw 02, Tanjungsari village, Taman District, Sidoarjo Regency. This community service activity (PKM) aims to empower MSMEs in optimizing social media to market products, then provide direction so that MSME actors have and optimize social media accounts for business or can use them effectively and efficiently. This activity is expected to provide understanding and the ability of MSME actors in Bakar Rama and Seblak julid in using social media optimally so that it has an impact on business development and increases profits. This activity uses the Participatory Action Research (PAR) approach method which includes: interviews to find out the SWOT or problems faced by MSME actors in Bakar Rama and Seblak julid related to social media, making posters of product menus sold then making content about the products they sell, creating social media accounts and optimizing them. This PKM activity has been carried out smoothly according to the goals to be achieved, and getting good results. The results of this activity are that MSME actors understand how to use social media optimally, expand sales, and the products sold can be known to many people. However, there is one MSME that is less interested in using social media other than WhatsApp.

Reyath Thea Azeez Alsafo; Mohammed Ahmed Waham; Mohammed Raoof Al-Musawi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study sought to find the effect of E-administration in its various aspects on functional performance in the University of Misan/ College of Law. The target population was all members of the College of Law, N=40. The questionnaire was used as a tool for data collection, and distributed to the research groups, of which 33) questionnaires were collected and statistically analyzed. Data Processing and Analysis The SPSS 26 software was used to process and analyze the questionnaire information to calculate the arithmetic mean, standard deviation, correlation coefficient, and impact coefficient. One of the very significant findings was that "there is a statistically significant relationship between the research variables, and this will lead to satisfactory results that would contribute to solving and handling the problems which the researched college may encounter. At the end of the research, it was concluded that the recommendations which was concluded for the need for (Continuous Updating of the Software of Electronic administration systems according to the needs of work).

Hidayat, Nurul; Mardiah, Aenun; Amran, Arini; Vebriansyah, Vebriansyah

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

Dian Karunia Shalihah; Wita Ramadhanti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.

Moh. Rizal Afandi; Marita Lailia Rahman; Badrus Badrus

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

Character education has become the focus of various countries in order to prepare a quality generation.  Various problems arise with the development of modern technology in society. One of them is moral decline or what we often call moral degradation. The formation of character values ​​can be taught to students not only in the form of activities in class but also through activities outside the classroom or what is called co-curricular learning. The aim of this research is to describe and analyze the independent curriculum co-curricular program at SD Ar-Rahman Kertosono as an effort to build independent character in students. This research is qualitative research with a case study type of research. Data collection techniques use interviews, observation and documentation. Meanwhile, for data analysis, researchers carried out data reduction, data presentation, and drawing conclusions. This research produces findings that in the process students need to go through several character formation processes including moral knowledge, moral feelings and moral actions. These three processes are included in co-curricular activities at SD Ar-Rahman Kertosono.

Indah Lestari; Hari Sulaksono; Tamriatin Hidayah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

 This study aims to test and analyze the influence of leadership style , organizational culture and organizational justice partially and simultaneously on the performance of employees of the Bank Indonesia Jember Representative Office. The population in this study were all employees of Bank Indonesia Jember with a sampling technique of saturated sampling technique totaling 42 employees. The analysis method used is multiple linear regression analysis. Based on the results of the data analysis, it shows that partially, leadership style does not have a significant effect on employee performance. However, certain aspects such as decision making, motivation, communication, employee control, and emotional control play an important role. Improvements in this aspect can support performance indirectly. Organizational culture significantly affects employee performance. Self-awareness, aggressiveness, personality, performance, and team orientation play a role in creating a productive work environment. Organizational justice does not significantly affect employee performance. Indicators such as resource allocation, procedural fairness, and personal relationships play an important role. The three variables ( leadership style , organizational culture, and organizational justice) together affect employee performance. In addition, the researcher's suggestions for further research are expected to complement the limitations of the researcher's problems such as increasing the number of samples, for example all employees of KpwBI Jember, or adding independent variables to be studied, for example motivation, discipline, workload, occupational health and work life balance.

Nindytha Salsabila; Astri Ghina

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technological advancements and digital transformation have significantly impacted business management, including the consulting sector. PQM Consultants faces challenges in managing inquiries, which are still manually handled using Microsoft Excel. This manual process results in fragmented data, delays in accessing information, input errors, and difficulties in real-time monitoring of inquiry statuses. These issues affect operational efficiency, data transparency, and timely decision-making.   This research focuses on developing a web-based inquiry management platform through the Design Thinking methodology, aiming to improve the efficiency and effectiveness of inquiry handling at PQM Consultants. Adopting a qualitative case study approach, the study gathers insights through in-depth interviews, direct observations, and document reviews involving consultants and support team members who are directly engaged in the inquiry process. Research participants consist of consultants and support team members directly involved in inquiry management. The study uses a Design Thinking approach, which focuses on solving problems through repeated refinement and actively involving users throughout the development process. This framework supports the development of creative solutions by deeply understanding user needs, defining key challenges, and continuously refining ideas through prototyping and testing (Costich 2021). The Empathize stage focuses on understanding user needs and challenges. The Define stage formulates the core problems specifically. The Ideate stage generates creative ideas as potential solutions. The Prototype stage develops an initial design of the platform, which is then tested during the Test stage to gather feedback for further refinement. The results indicate that the web-based inquiry management platform effectively addresses various challenges in managing inquiry data, such as access delays, input errors, and data fragmentation. The platform enables consultants to monitor inquiry statuses in real-time, access data transparently, and make faster and more accurate decisions.

Juwita Purnama Sari; Iwi Permata Sari; Zorian Eldiansyah; Dea Monika; Windriyani Agustin Utami

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Infrastructure problems have become a significant concern in educational discourse, primarily focusing on how inadequate facilities impede the achievement of educational objectives. This research examines the challenges related to educational infrastructure in teaching Islamic Cultural History (SKI) at MTS 1 Kota Bengkulu. Using a qualitative descriptive approach, the study identifies key issues including limited technological resources, insufficient maintenance funding, and inadequate government oversight. The findings reveal that these limitations significantly impact teaching effectiveness, student engagement, and learning outcomes. The implementation of the Merdeka Curriculum, which emphasizes technology integration, faces particular challenges due to infrastructure deficiencies such as limited electrical outlets and projection equipment. The research proposes comprehensive solutions including improved financial management, strategic resource allocation, teacher professional development, and enhanced stakeholder collaboration. This study contributes to understanding how infrastructure limitations affect specialized subjects like SKI and offers practical recommendations for educational institutions facing similar challenges.

Dina Ramadhani; Khadijah Khairatun Nisa; Frea Puspita Damayanti; Lina Marlina

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper focuses on the legal thought of Imam Malik bin Anas through a social historical approach. This study represents a relatively new area in Islamic legal scholarship, and therefore, it has garnered limited attention from academics. Imam Malik is one of the four imams of the Sunni schools of thought, known as ahlu hadits. Throughout his life, he never left the city of Madinah except for the pilgrimage to Mecca. His residence in Madinah, the place where the Prophet lived, greatly supported his ability to address various legal issues, most of which could be resolved through hadith. The environment of Madinah, characterized by relatively simple social problems, also influenced Imam Malik's approach. Although he is recognized as ahlu hadits, he was nonetheless affected by the use of reason in ijtihad due to the social conditions of his time. This is evidenced by his application of principles such as the practices of the people of Madinah (Amal ahli Madinah), the fatwas of the companions (sahabat), qiyas (analogical reasoning), al-maslahah mursalah (public interest), az-zari'ah (preventive measures), and al-'urf (custom) in deriving Islamic law. Like other schools of thought, Imam Malik regarded the Qur'an and hadith as primary sources in legal decision-making.

Rina Andriyani Putri; Khoirun Nur Fitri; Ulfa Ningsih; Reyhan Arifqi Khalqi; Titin Sumarni

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research is motivated by the challenges faced by teachers in implementing effective and smooth learning processes, particularly in implementing the Problem Based Learning (PBL) model in Islamic Cultural History (SKI) learning at MAN 2 Bengkulu City. Teachers, as crucial components in the learning process, need to pay attention to students' needs and characteristics in preparing meaningful learning. The PBL model is one of the alternative learning approaches that uses problems as a starting point for students to develop critical thinking skills. This research employed a qualitative approach with research subjects comprising teachers and eleventh-grade students at MAN 2 Bengkulu City. Data collection was conducted through observation, in-depth interviews, and documentation. The research results identified several obstacles in PBL implementation, namely: (1) limited learning time; (2) minimal supporting facilities; (3) variations in student ability levels and characteristics; and (4) lack of interaction and communication between teachers and students. This research also produced strategies to overcome these obstacles, including thorough preparation, effective time management, and development of teachers' abilities to facilitate problem-based learning. These findings contribute to the development of more effective SKI learning practices with a PBL approach in madrasas.

Berlian Fernanda Putri; Heri Wahyudi; Himawan Wismanadi; Noortje Anita Kumaat

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Research Problems The coaching process and training programs at Sasana Djiwo Ketawang have been implemented but have not yet reached maximum achievement. Research Objectives: This study aims to assess the effectiveness of martial art training program at Sasana Djiwo Ketawang using the CIPP model, including: (1) context evaluation, (2) input evaluation, (3) process evaluation and (4) product evaluation. Methods: The research method used is descriptive quantitative using a questionnaire and descriptive qualitative conducted by interview and observation and documentation as supporting data. Results: The results of this evaluation research show an overall average score of 2.89 in the good category, with a context evaluation score of 3.10 in the good category, an input evaluation score of 2.99 in the good category, a process evaluation score of 3.38 in the very good category and a product evaluation score of 2.09 in the poor category. The context aspect is considered successful, but the input aspect needs improvement, especially in athlete resources with the main obstacle being the lack of government funding in fostering achievement training. The process aspect is quite good, but the implementation of training has not been maximized even though coaching and monitoring evaluation have been running. This causes pencak silat achievements in Sasana Djiwo Ketawang not to be able to compete at the regional and national levels. Conclusion: For the overall results of the evaluation, Sasana Djiwo Ketawang has been running well, however, regular evaluations are still needed to improve coaching performance, try out scheduling for athletes' match flying hours and a more varied and efficient training program on target.

Lismarisa, Nora; Wening, Nur; Sujoko, Sujoko

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study is motivated by the phenomenon that many micro and small business actors are trapped in easy online loans but pay high interest. In addition, in the business they own, product pricing is oriented towards general conditions so that labor costs are rarely taken into account. As a result, they often make mistakes in measuring business productivity which ultimately leads to business decline. The problems that are often faced are more in financial management due to low financial literacy, lack of experience in finance and lifestyle. This study aims to test and analyze the influence of financial literacy, financial experience and lifestyle on the financial management behavior of MSE’s actors. Data were obtained from questionnaires to 100 respondents which were processed using multiple linear regression analysis. The results of the study stated that financial literacy, financial experience have a positive and significant effect on financial management behavior while lifestyle does not have a significant effect on financial management behavior.

Zuya, Devi Fitri; Aini, Nurul; Br Nasution, Marsya Pratiwi; Nabila, Nur Afiqah; Harza, M. Khadafi +1 more

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

Ibn Khaldun is recognized as a prominent Muslim thinker who made significant contributions to the fields of economics, sociology, and politics. In his seminal work Muqaddimah, he introduced economic ideas that were far ahead of his time, including the concepts of national wealth, wage theory, market mechanisms, and the role of the state in fiscal policy. This study aims to examine the core economic thoughts of Ibn Khaldun and their relevance to current economic dynamics. Using a qualitative descriptive approach based on literature review, the study finds that many of Khaldun's ideas remain highly relevant, particularly regarding the importance of productivity, fiscal justice, and the integration of social and economic aspects in building a sustainable system. Most people know that Ibn Khaldun is one of the most famous Muslim thinkers, and he did a lot in the fields of politics, economics, and sociology.  In his monumental work, Muqaddimah discusses various long-established economic concepts, such as the market mechanism, wage theory, national wealth, and the role of the state in fiscal policy.  The purpose of this research is to study Ibn Khaldun's ideas on economics and evaluate how these impact contemporary economic developments.  The study found that many of Khaldun's ideas are still relevant today thanks to the use of descriptive qualitative methodology based on literature study. A sustainable and inclusive economic system relies on the idea of productivity as the source of economic growth, fiscal justice in the taxation system, and integration between social and economic aspects.  The results show that classical economic thought not only has historical value, but also offers solutions to many modern economic problems such as inequality, productivity stagnation, and institutional crisis.

Ermiannur, Ermiannur; Siti Jumaidah; Neha Sartika; Dinda Ravina; Fitri Hayati

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the concept of economic justice according to Ibn Taimiyah and examine its relevance to the challenges of the modern economic system. Through a qualitative approach based on literature studies, it was found that principles such as honesty in trade, justice in the distribution of wealth, state involvement in maintaining market balance, and the prohibition of exploitation and monopoly are important foundations in Ibn Taimiyah's thinking. These values ​​have proven to remain contextual in facing the problems of global economic inequality, the dominance of large corporations, and the crisis of social justice in the modern era. The integration of the principles of ethics and justice promoted by Ibn Taimiyah is the key to building a more humane, inclusive, and sustainable economic order