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This study observes how influencers sell sharia products through live selling on the TikTok platform and analyzes it from the perspective of muamalah fiqh and how it impacts the Islamic economy. This study shows that sharia-based direct selling can increase market access, expand the reach of sharia MSMEs, and encourage the development of a sharia-based digital economy. This can be seen from the transaction process and the sharia principles that must be adhered to. This study also emphasizes the importance of openness, honesty, and acceptance of contracts to ensure that the transactions carried out are halal and valid according to fiqh. Using a qualitative descriptive analysis methodology supported by literature and direct observation data, it was revealed that direct buying and selling practices can teach people the concept of Islamic economics and encourage ethical or sharia-compliant buying and selling behavior. However, violations of sharia principles such as marketing of illicit goods and fraudulent practices require ongoing supervision and training. This study shows that sharia live selling on TikTok can be an effective way to empower the people's economy and develop a sharia-based and ethical digital economic ecosystem.

This research aims to find out and analyze the implications of the expansion of sub-district areas on public services in Congkar District, East Manggarai Regency. This research is an empirical legal research supported by a socio-legal approach, a legislative approach and a conceptual approach using primary data and secondary data that are analyzed qualitatively descriptively. The results of the study show that (1) the expansion of Congkar District from Sambi Rampas District has had a real positive impact in the fields of administrative services, health, education, and infrastructure (2) the factors that hinder public services in Congkar District, East Manggarai Regency that hinder public services after the expansion are the factors of funds, infrastructure facilities and human resources.

Ibn Khaldun's thoughts, especially those presented in his work Muqaddimah, have made important contributions to understanding the dynamics of society, economy, and politics. This article comprehensively examines Ibn Khaldun's development theory with a historical approach, conceptual analysis, and reflection on the relevance of his thoughts in the modern era. Using literature study and content analysis methods, this study explores central concepts such as asabiyyah, dynasty cycle, economic productivity, and the role of the state in development. The findings show that although issued in the 14th century, Ibn Khaldun's development theory has essential similarities with contemporary development paradigms such as the importance of social capital, fiscal balance, and leadership regeneration. The theoretical implications of this study are expected to enrich the discourse on development based on ethical values ​​and social justice.

Di era globalisasi, jumlah penduduk Indonesia mengalami pertumbuhan pesat. Akibatnya, muncul tantangan baru dimana terdapat ketidakseimbangan antara jumlah lapangan pekerjaan dengan pencari kerja, yang secara tidak langsung menyebabkan meningkatnya angka pengangguran. Meskipun demikian, banyak mahasiswa yang masih ingin berkarir sebagai pekerja, akibat faktor kenyamanan. Padahal, kewirausahaan dapat menjadi solusi untuk menghindari ancaman pengangguran. Oleh sebab itu, penelitian ini bertujuan untuk menunjukkan pengaruh dari variabel kreativitas, pendidikan kewirausahaan, dan lingkungan keluarga terhadap minat berwirausaha mahassiswa akuntansi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menyebarkan kuesioner menggunakan metode snowball terhadap 64 responden mahasiswa akuntansi di Universitas Atma Jaya Semanggi. Dalam penelitian ini, analisis data dilakukan dengan menggunakan aplikasi smartPLS 4 dengan 3 teknik analisis, yaitu analisis model pengukuran, model struktural, dan kelayakan model. Hasil dari kegiatan penelitian ini menunjukkan bahwa variabel kreativitas dan lingkungan keluarga secara independen memiliki pengaruh positif dan signifikan terhadap variabel minat berwirausaha, sedangkan variabel pendidikan kewirausahaan tidak memiliki pengaruh yang signifikan terhadap variabel minat berwirausaha. Implikasi yang diperoleh dari hasil kegiatan penelitian adalah tingkat kreatifitas mahasiswa dan dukungan lingkungan keluarga memainkan peranan yang penting dalam menumbuhkan minat berwirausaha mahasiswa.

This article explores a critical perspective on epistemology that has long been influenced by Western-centric biases, aiming to uncover its inherent discriminatory aspects. Employing a literature-based approach, the discussion centers on two primary concerns. First, the exclusionary nature of Western epistemology is inseparable from the ideals of modernity, which emphasize progress and innovation. These characteristics often marginalize alternative knowledge systems rooted in traditional or indigenous communities. Second, the discourse of development operates as a mechanism to perpetuate Western epistemological dominance, serving as a justification to reassert control over nations in the Global South or former colonies. The article concludes by emphasizing the importance of fostering a critical mindset among scholars, encouraging openness to diverse epistemological frameworks that reflect local contexts, without entirely dismissing the scientific traditions of the West.

Digital transformation has fundamentally reshaped auditing practices, particularly through the integration of technologies such as Artificial Intelligence  (AI), big data, and blockchain. This study aims to identify the challenges, opportunities, and implications of digital transformation on audit quality in the big data era. A qualitative descriptive approach was employed, using case studies and simulations as the primary methods of analysis. The findings reveal that digitalization contributes positively to audit quality by enhancing time efficiency, testing accuracy, and risk detection capabilities. Nevertheless, challenges such as technological resource limitations, the need for auditor skill development, and ethical and data security risks remain significant barriers. This study highlights the urgency of developing a holistic digital audit framework and updating regulatory standards to ensure sustainable digital transformation. Recommendations are provided for practitioners, regulators, educational institutions, and scholars to collaborate in building an adaptive, professional, and ethical auditing ecosystem in the digital era.

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

This study examines the importance of professional ethics of accountants and its impact on audit quality, focusing on auditor integrity and responsibility. Through a case study of PT Great River International Tbk, this study identifies ethical violations in financial statements that result in legal consequences for auditors. Qualitative methods are used to explore ethical sensitivity between early and late semester accounting students, and confirm that auditor ethics and integrity have a significant influence on audit quality, while competence does not show the same influence. In addition, this study notes that the application of technologies such as AI and Big Data Analytics can improve audit efficiency, despite the challenges of high costs and data security risks. A survey in Jakarta showed that auditor competence and ethics contribute positively to audit quality, while auditor experience has no significant effect. The conclusion of this study confirms that professional ethics of accountants is very important to maintain audit integrity and quality, and recommends more attention to factors that influence the determination of audit materiality levels.

Student discipline is a crucial aspect in the world of education that directly affects the effectiveness of the learning process. This study aims to analyze the implications of punishment on student discipline using a behaviorist learning theory approach. In this theory, punishment functions as a consequence that reduces unwanted behavior, while positive reinforcement aims to encourage expected behavior. A case study of Mrs. Supriyani, a teacher accused of committing violence against students, is the focus of this study. The results of the study indicate that punishment given appropriately and consistently can build a deterrent effect and increase student discipline. However, excessive or unfair punishment tends to have negative impacts, such as emotional resistance and damaged teacher-student relationships. To achieve more effective discipline, a combination of educational punishment and positive reinforcement is needed so that students not only understand the bad consequences of violations but are also motivated to demonstrate good behavior. Prospects for further development of this research include the implementation of restorative justice methods in conflict resolution and strengthening the role of teachers as learning facilitators who educate without having to cause fear.

Inovasi sosial dan kewirausahaan sosial telah menjadi strategi utama dalam menciptakan solusi berkelanjutan bagi tantangan sosial dan ekonomi yang tidak dapat diselesaikan oleh pendekatan bisnis konvensional. Makalah ini bertujuan untuk: 1) Menganalisis inovasi sosial dan perannya dalam kewirausahaan sosial; 2) Mengidentifikasi hubungan antara inovasi sosial dan keberlanjutan UMKM dalam konteks ekonomi berbasis dampak sosial; 3) Menjelaskan faktor-faktor utama yang mempengaruhi keberhasilan kewirausahaan sosial. Hasil penelitian menunjukkan inovasi sosial berkontribusi dalam meningkatkan daya saing dan ketahanan UMKM melalui penerapan model bisnis berbasis dampak sosial, ekonomi sirkular, serta digitalisasi bisnis. Keberhasilan kewirausahaan sosial dipengaruhi oleh faktor internal, seperti kepemimpinan yang visioner, strategi pengelolaan sumber daya manusia yang efektif, serta model bisnis yang adaptif dan inovatif. Sementara itu, faktor eksternal yang berperan mencakup dukungan kebijakan pemerintah, akses terhadap pendanaan berbasis dampak sosial, serta kemitraan strategis dengan sektor swasta dan akademisi. Indikator utama keberhasilan kewirausahaan sosial mencakup pengukuran dampak sosial dan ekonomi, keberlanjutan finansial dan operasional, serta efektivitas model bisnis dalam menjangkau masyarakat yang lebih luas. Sebagai implikasi, makalah ini merekomendasikan penguatan kebijakan publik yang mendukung bisnis sosial, peningkatan akses pendanaan berbasis dampak, serta integrasi inovasi sosial dalam strategi pengembangan UMKM. Dengan menciptakan ekosistem yang lebih mendukung bagi kewirausahaan sosial, diharapkan inovasi sosial dapat menjadi pilar utama dalam pembangunan ekonomi yang lebih inklusif dan berkelanjutan.

Employee loyalty is an important factor in the sustainability and productivity of a company. This research aims to analyze the efforts made by PT. Jambi Regional Development Bank in increasing employee loyalty and its implications for company productivity.The research method used is a qualitative method. Data was collected through interviews with employees of the credit division of PT. Jambi Regional Development Bank and documentation studies. The research results show that there is a positive and significant relationship between efforts to increase employee loyalty and company productivity. Factors such as increased welfare, career development, a conducive work environment, and effective internal communication play an important role in increasing employee loyalty. The higher the level of employee loyalty, the higher the level of productivity achieved by the company. The implication of this research is that companies need to continue to develop strategies to maintain and increase employee loyalty in order to achieve optimal levels of productivity. The recommendations provided include improving the incentive system, increasing employee involvement in decision making, and providing ongoing training programs.

Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa terhadap implementasi filsafat pendidikan Pancasila dalam kurikulum pendidikan tinggi. Sebagai dasar negara dan pedoman hidup bangsa, Pancasila memiliki peran penting dalam membentuk karakter dan wawasan kebangsaan mahasiswa. Studi ini menggunakan metode deskriptif kualitatif dengan data yang dikumpulkan melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa mahasiswa pada umumnya memahami pentingnya filsafat Pancasila, namun implementasinya dalam kurikulum dianggap masih kurang aplikatif dan relevan dengan tantangan zaman. Beberapa hambatan mencakup pendekatan pembelajaran yang terlalu teoritis dan kurangnya pengintegrasian nilai-nilai Pancasila dengan kebutuhan praktis. Penelitian ini merekomendasikan pengembangan metode pembelajaran yang lebih interaktif, berbasis kasus, dan berorientasi pada praktik untuk meningkatkan internalisasi nilai-nilai Pancasila di kalangan mahasiswa.

This study explores the views of high school/vocational school students in Pasuruan City regarding the employment contract system and its impact on their readiness to enter the world of work. With a quantitative approach and survey method, this study involved 54 grade XI students who were selected using the purposive sampling technique. Data collection was carried out through a closed questionnaire, while data analysis used simple linear regression. The results of the analysis showed that students' perception significantly affected their readiness to work, with a regression coefficient of 0.748 and a significance value of 0.000 (p < 0.05). An R Square value of 0.500 indicates that 50% of the variation in job readiness can be explained by students' perception of the employment contract system. The regression assumption test showed that the data met the requirements of normality, homoscedasticity, and no autocorrelation was found. The results of this study highlight the importance of providing a deeper understanding of the employment contract system to increase students' readiness to face the world of work.

International trade plays a vital role in driving sustainable global economic growth. Institutions such as the WTO, IMF, and the World Bank contribute to regulating and facilitating fair and efficient global trade. This study examines the role of institutions in international trade and their impact on economic development. Using qualitative methods, the study shows that institutions help reduce trade barriers, enhance economic stability, and encourage sustainable innovation and investment. The results show that institutions play a key role in ensuring trade that contributes positively to global economic growth.

This research analyzes the impact of the European Union's Renewable Energy Directive II (RED II) policy on Indonesia as the world's main palm oil producer. Using a qualitative method, data was obtained from scientific journals, previous studies, books, and media reports. The RED II policy that restricts the use of palm oil in biodiesel in the European Union has a significant impact on Indonesia's CPO industry, such as a decline in exports that affects foreign exchange, GDP contribution, and exchange rate stability. This article also discusses Indonesia's response, including diplomacy and sustainable palm oil promotion strategies, to maintain export stability and meet EU sustainability standards.

Uric acid is the end product of purine metabolism which can cause hyperuricemia if levels increase. Hyperuricemia, if left untreated, can cause joint inflammation, pain, and various other health problems. This study aims to evaluate Halu Oleo University students' understanding of gout and its impact on health. Using a quantitative approach and analytical descriptive design, this research involved 50 randomly selected respondents. Examination of uric acid levels is carried out by taking blood samples using the Nesco Multi Check device. The results showed that 70% of respondents had uric acid levels within normal limits, while 30% experienced hyperuricemia, which indicates a potential risk of developing gout. These findings suggest that unbalanced eating patterns, lack of physical activity, and inadequate fluid intake contribute to increased uric acid levels among college students. This research emphasizes the importance of education about healthy eating patterns and an active lifestyle to prevent health problems related to gout.

Penelitian ini membahas peran dana desa dalam pembangunan Desa Cibiru Wetan pada tahun 2021. Dengan pendekatan kualitatif, penelitian ini mengumpulkan informasi dari dokumen resmi dan kajian terkait. Hasil penelitian menunjukkan bahwa dana desa berkontribusi signifikan terhadap peningkatan infrastruktur, pendidikan, kesehatan, dan penyediaan air bersih. Meskipun terdapat kemajuan yang dicapai, tantangan seperti kapasitas pengelolaan yang terbatas masih perlu diatasi. Penelitian ini merekomendasikan perlunya peningkatan transparansi, akuntabilitas, dan partisipasi masyarakat dalam pengelolaan dana desa untuk memaksimalkan manfaatnya. Dengan melibatkan masyarakat secara aktif, diharapkan dana desa dapat lebih efektif dalam meningkatkan kualitas hidup dan kesejahteraan masyarakat Desa Cibiru Wetan.

Penelitian ini bertujuan untuk menganalisis pengaruh harga dan fashion lifestyle terhadap keputusan pembelian pakaian branded preloved melalui platform thriftshop online Instagram @BossBadjoe di Palembang. Fenomena thriftshop online semakin populer di kalangan masyarakat, terutama di kalangan generasi muda yang memiliki ketertarikan terhadap produk fashion berkualitas dengan harga yang lebih terjangkau. Harga yang kompetitif dan gaya hidup yang semakin mengarah pada tren fashion memengaruhi keputusan konsumen dalam melakukan pembelian. Hasil penelitian menunjukkan bahwa harga memiliki pengaruh positif dan signifikan terhadap keputusan pembelian pakaian branded preloved. Begitu pula dengan fashion lifestyle, yang secara signifikan memengaruhi keputusan pembelian konsumen. Kombinasi antara harga yang terjangkau dan gaya hidup fashion yang dinamis mendorong peningkatan minat konsumen dalam melakukan pembelian. Implikasi dari penelitian ini diharapkan dapat menjadi acuan bagi pengelola thriftshop online dalam merumuskan strategi pemasaran yang lebih efektif, khususnya dalam penentuan harga dan penyajian konten yang menarik sesuai dengan tren fashion terkini.

Penelitian ini bertujuan untuk menganalisis pengaruh citra merek dan kualitas produk terhadap minat beli Daviena Skincare di Kota Palembang. Citra merek merupakan persepsi atau keyakinan yang melekat di benak konsumen mengenai produk atau jasa tertentu, yang dibentuk melalui dimensi citra korporat, citra produk, dan citra pemakai. Sementara itu, kualitas produk diukur melalui indikator reliabilitas, daya tahan, dan kesesuaian dengan spesifikasi. Penelitian ini menggunakan 115 responden dengan analisis data melalui IBM SPSS 25. Hasil penelitian menunjukkan bahwa citra merek dan kualitas produk memiliki pengaruh positif dan signifikan terhadap minat beli. Strategi promosi yang dilakukan melalui media sosial, seperti TikTok, serta upaya owner dalam membangun citra merek, termasuk membuka Daviena Aesthetic Clinic, menjadi faktor pendukung dalam meningkatkan minat beli konsumen. Penelitian ini juga mengacu pada berbagai studi terdahulu yang mendukung pentingnya citra merek dan kualitas produk terhadap keputusan pembelian. Temuan ini memberikan implikasi bagi pengembangan strategi pemasaran Daviena Skincare untuk mempertahankan dan meningkatkan minat beli konsumen di masa mendatang. 

 This study aims to assess the social and economic impact of Pasar Pagi Pangkalpinang on local economic development through a literature review and primary data obtained from interviews with traders and visitors. The market plays an important role as an economic and social hub, providing local employment opportunities as well as contributing to local government revenue through taxes and levies. The findings show that this market significantly increases traders' income and strengthens social cohesion within the community. However, government policies related to market relocation need to be further evaluated to ensure equitable benefits for all stakeholders. This study offers practical recommendations for improving market infrastructure and trader empowerment to promote sustainable local economic development.