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Tight competition in the footwear industry requires companies to carry out production processes effectively and efficiently. Good production management will have an impact on the quality of the products produced and the achievement of the company's production targets. The purpose of compiling this internship report is to study and analyze the shoe production process based on the operational management perspective at PT. XYZ. The benefits of the report discussed are as a direct means in the world of work and as evaluation material for the company. The FAJAR Internship Activity of the Sharia Business Management Study Program in 2025 was carried out at PT. XYZ in the production department. Data collection was carried out using several techniques, namely direct observation of the production process, interviews with related parties, and documentation during the implementation of the internship activities. Based on the results of the analysis carried out, the production process at PT. XYZ is divided into several stages, preparation of raw materials, cutting processes, pressing and trimming (hotpress), to quality control. The implementation of operational management has been quite successful with a clear division of tasks, but challenges remain, such as limited production time and coordination between departments. The conclusion of this internship report is that the implementation of operational management has supported the smooth running of production activities, although improvements are still needed. It is recommended that the company improve coordination between departments and conduct regular production process evaluations to improve process efficiency and product quality.

This community service programme aims to provide education and training on the utilisation of the TikTok application as a digital business medium for the community of Rejosari Village, RT 03 RW 07, Karanggeneng, Boyolali Regency. The rapid development of digital technology and social media has transformed patterns of economic interaction from conventional systems into platform-based digital economies. Nevertheless, at the village level, the use of social media remains predominantly oriented towards entertainment and has not yet been optimally directed as an instrument for enhancing household economic capacity. The implementation method adopts an educative–participatory approach through the delivery of conceptual materials, demonstrations of TikTok features, and hands-on practice in creating digital business content. The results of the activity indicate an improvement in participants’ understanding of social media–based digital business opportunities, as well as the emergence of collective awareness to utilise TikTok as a means of generating additional income. This programme confirms that social media–based digital business education can function as an effective instrument for empowering rural communities in responding to digital economic transformation.

Difficulties in learning to read the Qur’an among adults do not always stem from the quality of teaching materials or instructors, but are often caused by the use of learning methods that are not appropriate to adult learners’ characteristics. Adults possess distinct psychological, physiological, and experiential backgrounds that require learning approaches different from those used for children. Monotonous and rigid instructional methods may hinder motivation and limit learning outcomes, particularly in Qur’anic literacy education. This condition is further compounded by physical limitations commonly experienced by adults and the elderly, such as dental and oral health problems, as well as strong regional language accents that affect pronunciation accuracy. In response to these challenges, the Tsaqifa method was developed as an alternative and practical approach specifically designed for adult beginners who have little or no prior ability to read the Qur’an. This method emphasizes simplicity, flexibility, and learner-centered instruction, enabling participants to gradually improve their Qur’anic reading skills in a supportive and non-intimidating learning environment. Through its application, adult learners are encouraged to regain confidence and motivation in studying the Qur’an, thereby contributing to efforts to reduce Qur’anic illiteracy among adult and elderly communities, particularly in rural areas.

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

This community service activity aimed to strengthen business planning capacity among Tenaga Kerja Mandiri Lanjutan (TKML) in Kubu Raya Regency, West Kalimantan, where participants commonly face limitations in structured business planning that affect business sustainability. The activity applied a participatory mentoring approach through training, field visits, group discussions, and direct assistance tailored to the characteristics of each business. The program involved nine TKML groups designated by the Ministry of Manpower of the Republic of Indonesia. The results indicate that participants gained a clearer understanding of key business components, value creation processes, and internal strengths and weaknesses. The use of the Business Model Canvas supported participants in organizing business ideas, enhancing strategic thinking, and developing more structured and sustainable business plans. In addition, this activity reinforced the role of higher education institutions in supporting government initiatives on employment expansion through community service. Overall, the findings demonstrate that mentoring-based business planning is effective in improving TKML capacity and has the potential to be replicated in other regions to support independent workforce empowerment and job creation.

This activity focuses on directing class XI students at SMA N 1 Cepogo in the way of forming offline and online business entities. In addition, this activity aims to channel information and knowledge about the forms of offline and online business entities, the characteristics of offline and online business entities and also basic principles to examples of offline and online business entity forms, this aims to help the students at SMA N 1 Cepogo in building small-scale businesses. Through this community service activity, it is hoped that class XI students at SMA N 1 Cepogo will get an overview of how to do business properly and correctly. The method applied in this community service includes direct socialization to the students of class XI at SMA N 1 Cepogo regarding the knowledge of offline and online business entity forms, with stages of explanation about the definition, characteristics, principles, similarities and differences as well as examples/implementation of the aforementioned offline and online business entity forms, and the implementation of the community service activity. This socialization event received a positive response from the school, especially from the students, because it provides understanding and knowledge related to the forms of offline and online business entities which can help them to build business spirits (entrepreneurship spirit) as well as providing positive and beneficial activities for them.

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.

This study analyzes the concept of al-Kasb in the view of Muhammad ibn al-Hasan al-Shaybani and assesses the relationship between this concept and contemporary work ethics. With the changes in the modern economic system, which emphasize efficiency, objective rationality, and the achievement of optimal results, various ethical conflicts in the professional and business world have become more apparent. The methodology applied in this study is a literature review with a descriptive-analytic approach, through the analysis of classical and contemporary texts to explore the theological, ethical, and social aspects contained in the concept of al-Kasb, and then conceptually compare it with the characteristics of modern work ethics. The findings of this study show that al-Kasb is not only understood as an economic activity aimed at accumulating wealth, but also as a normative guide that integrates the goals of worship, ethical responsibility, and social obligations in the production process. Work activities are viewed as an individual responsibility that supports the practice of worship and as a collective responsibility to maintain social-economic welfare and harmony. Therefore, al-Kasb provides an integrative ethical foundation that has the potential to enrich and strengthen current work ethics by emphasizing values of integrity, justice, and social responsibility in the economic aspects of life.

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

The rapid development of social media, particularly TikTok, has transformed digital marketing strategies by emphasizing influencer endorsement and content marketing to reach Generation Z consumers. This generation is characterized by high social media usage and strong responsiveness to visual content and influencer recommendations. This study aims to analyze the effect of influencer endorsement and content marketing on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City, both partially and simultaneously. This study employed a quantitative approach with an associative research method. The population consisted of Antarestar consumers residing in Makassar City, and the sample was determined using purposive sampling. A total of 140 respondents who met the research criteria were involved in this study. Data were collected through a questionnaire using a five-point Likert scale and analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics software. The results of this study indicate that (1) influencer endorsement has a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products, (2) content marketing has a positive and significant effect on purchase intention, and (3) influencer endorsement and content marketing simultaneously have a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City. The findings conclude that the effectiveness of Antarestar’s digital marketing on TikTok is strongly influenced by credible and attractive influencers as well as relevant, informative, and consistent marketing content. Therefore, optimizing influencer endorsement and content marketing strategies is essential to enhance purchase intention among Generation Z consumers.

The "Educating Social Awareness Creativity Through Craft Skills and Social Service Programs at the Karya Kasih Nursing Home" activity is part of a community service program implemented by lecturers and students at Budi Luhur University. This activity aims to provide moral and social support to the elderly through educational and social activities. The program includes craft skills training, providing basic food assistance, and entertainment activities involving lecturers, students, and nursing home residents. The activity implementation method uses a participatory approach, where students interact directly with the elderly for two weeks. This approach is designed to create positive social relationships, increase emotional engagement, and provide contextual learning experiences for students. The results of the activity indicate that this program has a positive impact on the elderly, particularly in increasing happiness, social interaction, and creative activities. In addition, this activity also contributes to the development of students' soft skills, especially in terms of social empathy, intergenerational communication, and social awareness. Thus, this community service program not only provides benefits for the elderly as recipients of the program

The increasing use of facial cosmetics among adolescents and young adults is not always accompanied by adequate cosmetic literacy, potentially leading to skin health problems. Many consumers choose products based on trends without understanding their skin type, ingredients, and safety aspects, which can lead to skin barrier damage, irritation, and long-term dermatological disorders. This study aims to analyze the influence of cosmetic choices on facial skin health through a literature review. The method used was a qualitative literature study with a purposive sampling technique of scientific articles published between 2015 and 2025 that were relevant to the behavior of adolescents and young adults and the impact of cosmetic ingredients on the skin. Data were analyzed using content analysis to identify the relationship between knowledge, attitudes, and cosmetic choices. The results show that cosmetic knowledge tends to be high, but is not always followed by appropriate selection behavior, with varying correlation strengths. These findings confirm that cosmetic literacy contributes to the tendency to choose more appropriate products, but is not the sole determining factor. Therefore, education is needed that emphasizes cognitive aspects while fostering critical attitudes in choosing cosmetics safely and responsibly.

This study examines the implementation of Integrated Marketing Communication (IMC) at NailedShape, a Bali-based nail art micro-enterprise, as a strategy to foster customer loyalty. NailedShape operates under a home-service and home studio model, primarily using Instagram for promotion and customer engagement. The study utilizes a descriptive qualitative method, collecting data through interviews and observations with the owner, customers, and micro-influencers. The research findings show that NailedShape successfully employs IMC techniques, such as visual content, customer testimonials, and collaborations with digital influencers, to capture attention and create strong emotional connections with customers. This integrated approach helps in building a positive brand image and maintaining customer engagement. However, the study also highlights challenges, such as limited resources and frequent changes to social media algorithms, which hinder consistent communication and marketing efforts. Despite these obstacles, the study concludes that a well-executed IMC strategy remains effective in enhancing customer loyalty, reinforcing the importance of an integrated communication approach for small and medium enterprises (SMEs) in the beauty industry. By utilizing digital platforms effectively, NailedShape can compete in a highly dynamic market. The findings suggest that beauty-based MSMEs can benefit greatly from IMC in the digital era, as it not only enhances brand perception but also helps in building lasting customer relationships.

The goal of this thesis is to increase awareness and give victims a better understanding of the causes of bullying and coping mechanisms by analysing the causes, effects, and efficacy of current anti-bullying interventions at Cendekia Harapan School in Jimbaran, Bali. To strengthen anti-bullying initiatives, it also assesses current solutions and makes culturally appropriate suggestions. Students completed open-ended surveys as part of a qualitative research design to learn more about their individual experiences, opinions, and the success of ongoing programs. To find patterns in bullying behaviours and their impacts, thematic analysis was used. The results showed that bullying is frequently caused by insecurity, a desire for power, and a need to fit in. Bullying victims often experience emotional distress, mental health conditions like anxiety and depression, and academic decline. According to the study, bullying can be influenced by the school environment. While students believe that current initiatives are effective, they also recommend additional interventions like workshops that foster empathy and greater parental involvement. These findings provide useful recommendations for improving school-based anti-bullying initiatives and corroborate theories put forth by Olweus and Adler.