Publication Search

Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

This study aims to analyze the effect of priority Customer service quality on customer satisfaction at BCA KCU Gading Serpong using the five SERVQUAL dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. The research employed a quantitative approach with a causal research design. The population consisted of 875 active priority customers, while the sample comprised 100 respondents selected using the Slovin formula through purposive sampling and quota sampling techniques. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression using SPSS version 25. The findings indicate that each SERVQUAL dimension has a positive and significant effect on customer satisfaction, with significance values below 0.05. Simultaneously, the five dimensions significantly influence customer satisfaction, as indicated by an F-value of 57.184, a significance level of 0.000, and a coefficient of determination of 71.9% (R² = 0.719). Among the five dimensions, Responsiveness has the strongest influence on customer satisfaction. Therefore, BCA KCU Gading Serpong is recommended to continuously improve service quality, particularly in Responsiveness, Reliability, and Tangibles, to maintain and enhance priority customer satisfaction.

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.

This study proposes a computer vision-based system for automatically verifying the use of Personal Protective Equipment (PPE) in industrial environments. The system integrates the YOLOv8 object detection model, OpenCV for image processing, and a State Machine mechanism to manage the verification workflow. The verification process begins with employee identification through ID card scanning, followed by real-time detection of the head, safety helmet, and face mask using a camera, before generating a final PASS or FAIL decision. System evaluation was conducted using 250 testing scenarios to assess both model and system performance. The results show that the YOLOv8 model achieved an mAP@50 of 93.9%, while the overall verification system obtained 98.4% accuracy, 98.4% precision, 100% recall, and a 99.2% F1-score. The implementation of the State Machine contributed to a more stable and consistent verification process by ensuring that each inspection stage was executed in the correct sequence. These findings demonstrate that the proposed system can effectively support automated PPE compliance monitoring and has the potential to enhance occupational safety management in industrial workplaces. 

VIP Driving Course is a driving course institution that focuses on safe and effective learning. This course has experienced problems in the last five months, there has been a decrease in the number of students, recorded from January to May, respectively, there were 47, 33, 29, 25, and 21 students. This indicates a customer satisfaction issue related to service quality. The purpose of this study was to identify service quality, analyze the gap value and identify service dimensions or attributes that are prioritized for improvement. The number of respondents used was 112 respondents. This study used the SERVQUAL method to measure the gap between student expectations and perceptions, and importance performance analysis to determine improvement priorities. The results showed six attributes with negative gap values ​​including comfort of facilities, clarity of material, availability of cars, responsiveness of service, clarity of information, and attention to safety, and seven attributes with positive gap values ​​including vehicle cleanliness, neatness of instructors, time discipline, fast administration, friendly service, openness to input, and orientation to student needs. SERVQUAL analysis shows 4 dimensions with negative values ​​including tangibles of -0.21, reliability of -0.32, responsiveness of -0.29, and assurance of -0.24, while the empathy dimension obtained a positive gap value of 0.06. This indicates that most services have not met student expectations. Based on the IPA analysis, there are 4 attributes in quadrant I that are the main priority for improvement, with suggestions including rearranging the waiting room, lighting, air circulation, and supporting facilities. Increasing the number of training cars, optimizing the delivery of schedule information, procedures through digital media, and increasing attention to driving safety. Improvement efforts are made to increase customer satisfaction.

Nanas merupakan unggulan kedua yang di ekspor Indonesia setelah buah manggis pada 22 tahun lalu, volume ekspor nanas pada tahun 2004 sebesar 2.431.263 kilogram atau mengalami peningkatan sebesar 6,4 % dari tahun -tahun sebelumnya, permintaan ekspor nanas yang cukup tinggi merupakan pendorong bagi produksi nanas dalam negeri yang mampu bersaing dengan nanas negara lain. Seperti halnya produk pertanian lainnya, karakteristik buah nanas adalah mudah rusak dan pemanfaatannya lebih banyak sebagai makanan penutup mulut karena rasanya yang segar. Potensi penganeka ragaman produk pangan dengan bahan baku sebenarnya cukup banyak namun sampai dengan saat ini masih belum berkembang. Oleh sebab itu pada penelitian ini dilakukan memanfaatkan ektrak buah nanas melalui fermentasi bakteri Acetobacter Xylinum untuk membentuk polisakarida akstraseluler (nata) sebagai hidangan non energi yang biasa kita kenal Nata de pina, penelitian ini bertujuan untuk memanfaatkan ekstrak buah nanas untuk dijadikan hidangan Nata de pina. Hasil pengujian menunjukkan bahwa nata de pina memiliki nilai pH sebesar 4,7 dan kadar air sebesar 98,08% sudah memenuhi syarat mutu berdasar SNI nata. Hasil uji organoleptik terhadap 30 panelis menunjukkan bahwa sebagian besar panelis menyukai rasa, warna, aroma, dan tekstur Nata de pina yang dihasilkan.

Tape ketan putih merupakan produk pangan fermentasi tradisional yang dibuat melalui proses fermentasi beras ketan menggunakan ragi tape. Penelitian ini bertujuan untuk menganalisis pengaruh jenis kemasan daun dan konsentrasi ekstrak bunga telang (Clitoria ternatea L.) terhadap karakteristik fisikokimia dan organoleptik tape ketan putih. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktorial dengan dua faktor, yaitu jenis kemasan daun (K) (daun pisang, daun jati dan daun jambu air) dan konsentrasi ekstrak bunga telang (B) (0,5%; 1%; dan 1,5%) dengan tiga kali pengulangan. Parameter yang dianalisis meliputi kadar gula, pH, serta uji organoleptik warna, aroma, rasa dan tekstur. Data analisis menggunakan ANOVA pada taraf kepercayaan 95%. Hasil penelitian menunjukkan bahwa perlakuan jenis kemasan dan konsentrasi ekstrak bunga telang berpengaruh terhadap karakteristik tape ketan putih. Perlakuan terbaik diperoleh pada kemasan daun pisang dengan penambahan ekstrak bunga telang 0,5% yang menghasilkan pH dan kadar gula yang sesuai dan tingkat penerimaan panelis tertinggi.

Sosis merupakan produk olahan populer di berbagai kalangan masyarakat yang sebagian besar menggunakan bahan baku daging sapi dan ayam yang harganya relatif mahal, hal tersebut  mendorong perlunya diversifikasi menggunakan sumber protein lain, seperti ikan. Penelitian ini bertujuan untuk menganalisis pengaruh penambahan pure kedelai terhadap karakteristik fisikokimia dan sensori sosis ikan lumi-lumi (Harpodon nehereus). Metode penelitian menggunakan Rancangan Acak Lengkap (RAL) faktor tunggal dengan enam taraf perlakuan perbandingan ikan lumi-lumi dan pure kedelai, yaitu K0 (300g:0g), K1 (250g:50g), K2 (200g:100g), K3 (150g:150g), K4 (100g:200g), dan K5 (50g:250g). Parameter yang diuji meliputi kadar air, abu, lemak, protein, karbohidrat, tekstur (penetrometer), dan uji organoleptik (hedonik). Hasil penelitian menunjukkan bahwa penambahan pure kedelai berpengaruh nyata terhadap seluruh parameter. Seiring meningkatnya proporsi pure kedelai, kadar air menurun (72,60% hingga 66,66%), kadar lemak menurun (5,14% hingga 0,37%), dan kadar protein menurun (7,17% hingga 4,37%). Sebaliknya, kadar abu meningkat (1,27% hingga 1,86%), kadar karbohidrat meningkat (13,80% hingga 26,72%), dan nilai tekstur meningkat (17,39 N/s hingga 18,48 N/s) yang mengindikasikan sosis semakin kenyal. Berdasarkan uji sensori, perlakuan K3 (150g ikan : 150g kedelai) merupakan formulasi terbaik yang paling disukai panelis dengan skor tertinggi pada atribut warna (3,60), aroma (3,48), tekstur (3,44), rasa (3,28), dan penerimaan keseluruhan (3,62). Secara umum penambahan pure kedelai efektif meningkatkan karakteristik fisikokimia dan penerimaan sensori sosis ikan lumi-lumi.  

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

Gatot, a fermented-cassava food, is the culinary icon of Gatot Tourism Village in Sumberpucung Subdistrict, Malang Regency. Cafe Koka, the pioneering gatot business in the area, faces two problems that hold back its growth. Its drying process still relies on sunlight, so production stops during the rainy season and the failure rate reaches 30–40%, while product presentation lacks adequate display facilities, lowering its appeal and selling value. This community-service program installed a 5 kg-per-batch cabinet dryer and two display refrigerators, accompanied by dried-gatot packaging development and staff training. The work followed a Plan-Do-Check-Act cycle combined with participatory mentoring over eight months, evaluating production and marketing indicators. After the program, drying time dropped from 2–4 days to about 4–5 hours, the product failure rate fell to 8–10%, and drying uniformity rose to about 90%. On the marketing side, impulse purchases increased by more than 40%, customer satisfaction with product display reached 4.5 of 5 (n=50), and monthly revenue grew about 175% owing to the new packaged-gatot line. Combining production and marketing technology strengthened the self-reliance of this local-food micro-enterprise.

The rapid development in the field of information and communication technology currently requires students to master Microsoft Word. This skill becomes a crucial asset, both to support academic activities and as early preparation before entering the workforce. One of the applications frequently used in document preparation is Microsoft Word. Observation data at SMK Ibrahiny 1 Sukorejo indicate that the utilization of Microsoft Word features by some students is not yet optimal. This is evident in the students' limitations in configuring layouts, margins, as well as creating headers and footers in documents. In order to achieve efficiency and speed in the creation of administrative documents, this training is focused on enhancing students' competencies in exploring the features of Microsoft Word. This training was conducted on June 1, 2026, in the computer lab of SMK Ibrahimy 1 Sukorejo, involving 15 students from the 10th grade forestry department as participants. The method used during the training included the delivery of basic material followed by direct practice and the use of a system roll method on each computer to identify obstacles or challenges in preparing administrative documents, as well as direct assistance to students to quickly resolve any issues and ensure no one misses the material. The purpose of this training is to improve efficiency in properly and accurately preparing administrative documents. Therefore, the organization of Microsoft Word training can be categorized as a strategic step in boosting the digital skills of the students.

The professionalism of novice lecturers is essential for improving the quality of higher education, particularly in Islamic Higher Education Institutions (PTKI). This study aims to analyze the implementation of the Short Course Program for Novice Lecturer Competency Development (PKDP) and examine the contribution of its learning materials to strengthening novice lecturers' professionalism at UIN Sulthan Thaha Saifuddin Jambi in 2026. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation. The program was conducted through blended learning, consisting of face-to-face sessions on 10–11 June 2026 at Aston Hotel Jambi and online sessions from 14–21 June 2026. The findings reveal that the PKDP was implemented systematically and effectively enhanced participants' pedagogical, professional, social, and academic competencies. The program materials also strengthened participants' readiness, enthusiasm, and commitment to carrying out the Tri Dharma of Higher Education. These findings indicate that PKDP is an effective strategy for developing novice lecturer professionalism and improving the quality of human resources in Islamic higher education.

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

This study aims to analyze the inner conflict experienced by the female protagonist, Alina Suhita, in the novel Hati Suhita by Khilma Anis using Karen Horney’s psychological perspective. The study is motivated by the complexity of the psychological struggles faced by the main character in dealing with marital pressures, family expectations, and socio-cultural demands within a pesantren environment. This research employed a descriptive qualitative approach using content analysis. The data source was the novel Hati Suhita by Khilma Anis, while the research data consisted of textual excerpts depicting the protagonist’s inner conflicts. Data were collected through reading and note-taking techniques and subsequently analyzed based on Karen Horney’s theory of neurotic tendencies. The findings reveal that Suhita’s inner conflict is influenced by marital pressures, family demands, social expectations, as well as cultural and religious values that shape her personality. These conflicts are manifested through three neurotic tendencies: moving toward people, moving against people, and moving away from people. The tendency of moving toward people is reflected in her obedience, self-sacrifice, and need for acceptance. The tendency of moving against people appears in her efforts to maintain self-respect, assertiveness, and courage in confronting pressure. Meanwhile, the tendency of moving away from people is shown through emotional withdrawal, solitude, and the pursuit of inner peace. The findings indicate that the protagonist’s inner conflict is dynamic and functions as a form of psychological adjustment to basic anxiety and socio-cultural pressures throughout the narrative.

Catholic Youth (OMK) is an integral part of the Church that has a strategic role in supporting the sustainability of Church life and ministry. OMK involvement in the liturgy is one form of real participation in realizing the calling as members of the Church. However, based on the phenomenon found at the St. Petrus Pardomuan Nauli Selayang Station, Mary Mother of Eternal Help Parish, Binjai, OMK involvement in liturgical services is still relatively low. This study aims to describe the involvement of Catholic Youth in the liturgy and identify efforts that can be made to increase this involvement. This study uses a descriptive qualitative approach. Data were collected through observation, interviews, and documentation techniques involving OMK mentors, station administrators, and OMK members as research informants. Data analysis was carried out through the stages of data reduction, data presentation, and drawing conclusions, while the validity of the data was tested using source triangulation and technical triangulation. The results of the study are expected to provide an overview of the forms of involvement of OMK in liturgical services as lectors, psalmists, and conductors, as well as reveal efforts to increase involvement through catechesis, strengthening friendships, faith accompaniment, and ongoing development.  

This study aims to analyze the role of Islamic Religious Counselors in the mental and spiritual empowerment of inmates at the Sukadana Class IIB Detention Center. The study used a qualitative approach with descriptive methods. Data were obtained through observation, interviews, and documentation of religious counselors, prison officers, and inmates. The results indicate that religious counselors play a strategic role as educators, motivators, counselors, and facilitators in religious development. The development program is implemented through religious study, prayer guidance, Quranic study, religious consultations, and activities commemorating Islamic holidays. These activities contribute to increasing religious awareness, inner peace, self-control, and optimism among inmates to improve their lives after release. Supporting factors include cooperation between the Ministry of Religious Affairs and the detention center, while inhibiting factors include limited facilities and low motivation among some inmates. This study concludes that Islamic religious counselors play a crucial role in shaping the mental and spiritual well-being of inmates, thus supporting the success of the social rehabilitation process.

This study entitled “The Role of Facilitators in Increasing the Faith of the People through Catechesis Activities at KBG Sta. Elisabeth Homa” aims to describe the implementation of catechetical activities, examine the role of facilitators, and identify the impact of these activities on the faith development of the community. This research employed a qualitative approach using a case study design. Data were collected through interviews and documentation involving facilitators, KBG administrators, and community members participating in catechetical activities. The data were analyzed through data reduction, data display, and conclusion drawing, while source triangulation and member checking were applied to ensure data validity. The findings reveal that catechetical activities are conducted through communal prayer, Scripture reading, material presentation, dialogue, faith sharing, and reflection. Facilitators serve as educators, motivators, faith companions, and facilitators of participation and dialogue. Their contextual and participatory approach helps community members understand Church teachings and apply them in daily life. The activities contribute positively to the development of faith, spirituality, ecclesial involvement, and social awareness among the participants. Therefore, the role of facilitators is essential in supporting the effectiveness of catechesis and strengthening the faith of the people in KBG Sta. Elisabeth Homa.

This study aims to analyze differences in the portfolio performance of LQ45 stocks on the Indonesia Stock Exchange before and after the COVID-19 pandemic. Portfolio performance was measured using Sharpe Ratio, Treynor Ratio, and Jensen Alpha methods during the pre-pandemic period (January 2019–February 2020) and post-pandemic period (March 2020–December 2021). The research sample consisted of stocks consistently listed in the LQ45 index throughout the research period using purposive sampling, resulting in 30 companies. Secondary data comprising daily stock prices were obtained from the official Indonesia Stock Exchange website and Yahoo Finance. The Kolmogorov-Smirnov test was employed for normality testing, and hypothesis testing used the Paired Sample T-Test or Wilcoxon Signed Rank Test. The results indicate a significant difference in LQ45 stock portfolio performance before and after the COVID-19 pandemic across all three measurement methods. Portfolio performance declined drastically in the early pandemic period (March–April 2020), but gradually recovered by the end of the post-pandemic period. This study provides implications for investors in adjusting their investment strategies to face global economic crisis conditions.