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Rahmat Saidi; Muh. Rizal Mahanggi; Satar Saman

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

Gorontalo Province has abundant freshwater resources, yet lacks integrated and sustainable aquaculture facilities. This article presents the conceptual design of a Freshwater Fish Aquaculture Center in Gorontalo Province as a response to this condition, applying Ecological Architecture as the primary design approach. The designed area accommodates various activities including freshwater fish cultivation, education, tourism, as well as research and development of fisheries technology. The method used is a qualitative descriptive approach through literature studies, field observations, interviews, and precedent studies. The design results show that the area can be divided into four main zones: the aquaculture zone, education zone, tourism zone, and supporting zone. The ecological approach is realized through the use of natural lighting and ventilation, environmentally friendly materials, an integrated water management system, and the maximization of green open spaces. This design is expected to increase fisheries productivity while promoting community empowerment through educational activities and environmentally sustainable tourism.

Mohammad Aquallurrizal; Beta Hikmah Zahrotunnisa; Nisa Nur Fadilah; Sutrimo Purnomo

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the existence of dayah as a traditional Islamic educational institution in Aceh in facing the challenges of modernization, as well as to analyze its history, curriculum, and the dynamics of educational transformation within it. This research employs a qualitative approach through library research by collecting data from various sources such as books, scientific journals, research articles, and documents relevant to the topic. The findings indicate that dayah is one of the oldest Islamic educational institutions in Aceh that developed since the early spread of Islam in the Indonesian archipelago and has played an important role in the dissemination of Islamic teachings, moral development, and the formation of social life within the community. The educational system in dayah focuses on the study of classical Islamic texts (kitab kuning) and Islamic sciences through traditional learning methods such as halaqah, religious book studies, and direct learning with teungku or Islamic scholars. Over time, dayah institutions have undergone various transformations through the integration of general subjects, curriculum reform, and improvements in educational management systems in order to remain relevant to modern societal needs. Modernization presents challenges for dayah, particularly in maintaining a balance between tradition and educational innovation. Nevertheless, dayah continues to preserve its Islamic identity while gradually adapting to contemporary developments. Therefore, dayah not only survives as a traditional educational institution but also develops into an adaptive and relevant Islamic educational institution that continues to play a significant role in shaping character and religious values in Acehnese society.

Arny Juliyanti; Husni Awali

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Agustin, Nanda Riski; Ajizah, Tary Hadisti; Yunita Maharani; Sununianti, Vieronica Varbi; Istiqomah Istiqomah +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The rapid development of social media, particularly Twitter, has given rise to a new form of social violence known as cyberbullying. This study aims to explore the phenomenon of cyberbullying on Twitter using Ulrich Beck's Risk Society Theory as an analytical framework. The research approach used is a literature review. This study perceives cyberbullying on Twitter as a modern, systemic risk, shaped by anonymity, cancel culture, and the individualization of risk. It acknowledges that Twitter's structural features, such as pseudonymous accounts and the rapid dissemination of information, exacerbate the potential for cyberbullying, while simultaneously positioning individual users as both victims and potential perpetrators of digital violence. These findings reinforce Beck's thesis that risks in advanced modernity are self-produced, institutionally distributed, and difficult to regulate, clearly reflected in the uncontrolled spread of cyberbullying in digital public spaces.

Wicaksono, Daniel Nomolas; Setiadi, De Rosal Ignatius Moses; Susanto, Ajib; Harkespan, Imanuel; Mohamed, Mohamad Afendee +1 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Recent Internet of Things (IoT) intrusion detection studies have reported near-perfect benchmark performance for Distributed Denial of Service (DDoS) detection, yet limited attention has been given to understanding how different traffic representations contribute to the detection process under highly imbalanced traffic conditions. This study presents an ablation-driven analysis to investigate the contribution of statistical and temporal representations for large-scale IoT DDoS detection using the CICIoT2023 dataset. Three experimental scenarios are evaluated, including statistical representation, temporal sequence representation, and hybrid statistical–temporal representation. Temporal representations are learned using a one-dimensional Convolutional Neural Network (1D-CNN) with lag-based traffic sequences, while ensemble tree-based classifiers are employed for final classification and representation analysis. In addition, multiple ablation configurations are designed to evaluate the impact of temporal dependency modeling and feature engineering strategies on detection performance. Experimental results show that statistical traffic representations remain highly effective for DDoS detection on CICIoT2023, achieving 99.36% accuracy and 99.31% weighted F1-score in the statistical representation scenario. Feature importance analysis further indicates that engineered statistical features contribute substantially more to the classification process than CNN-based temporal representations. Although temporal modeling captures sequential traffic behavior, its contribution is relatively limited and mainly acts as a complementary representation. Furthermore, the hybrid configuration produces only marginal improvements over the statistical representation alone. These findings highlight the importance of representation-level analysis for understanding the actual contribution of statistical and temporal modeling in modern IoT intrusion detection systems beyond relying solely on benchmark accuracy.

Muhamad Ihsan Khuluki; Renata Fifa Aulia; Fauziyah Zalfa Attazqiya; Sutrimo Purnomo

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

Educational dualism is a phenomenon that emerged in the Indonesian education system since the Dutch colonial era, which separated Western education from indigenous education. Western education introduced by the colonial government was more oriented towards colonial administrative and economic interests, and was generally intended for Europeans and indigenous elites such as the priyayi class. Meanwhile, indigenous communities widely developed religious-based education through Islamic boarding schools (pesantren) institutions that gave birth to communities of santri (Islamic students). This study aims to analyze the forms of educational dualism in the early 20th century by reviewing three developing educational models: European education, priyayi education, and santri education. The method used is a literature study by examining various books, scientific journals, and historical sources relevant to the development of education during the colonial period. The results of the study indicate that European education functioned as a means of developing an educated workforce that supported the colonial administration, while priyayi education became a path of social mobility for indigenous elites who acted as intermediaries between the colonial government and society. On the other hand, santri education through Islamic boarding schools developed independently and played an important role in maintaining religious values and the cultural identity of the community. Thus, the dualism of education during the colonial period not only reflected the inequality of access to education, but also shaped the social structure and intellectual dynamics of Indonesian society in the early 20th century.

Muthi’ah Amelia Nuruddin; Rizki Alifiana Saputri; Farah Fadhilah; Sofi Umi Muslimah; Annafi’ Nurul ‘ilmi Azizah

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the role of the principal in implementing teacher performance appraisal and its impact on the quality of learning at TK Islam Al-A’raaf Gentan. The research employed a qualitative approach with a descriptive design, in which data were collected through observation, interviews, and documentation. The subjects of this study were the principal and teachers, focusing on the implementation of teacher performance appraisal and its follow-up processes. The findings indicate that the principal plays a strategic role in planning, implementing, and evaluating teacher performance appraisal through systematic academic supervision, including pre-observation, observation, and post-observation stages. The follow-up actions are carried out in a structured manner, ranging from guidance and warnings to rewards for high-performing teachers. The implementation of teacher performance appraisal has a positive impact on the quality of learning, such as improving teacher professionalism, creating active and engaging learning environments, and enhancing students’ motivation and learning outcomes. Therefore, the effective role of the principal in teacher performance appraisal is a crucial factor in improving educational quality.

Zahrotun Syifaurrohmah; Alkham Nur Ghazali; Rianita Malikhotul Faoziah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Learning the History of Islamic Culture plays an important role within Malaysia’s education system. Its purpose is to help students develop a strong identity and love for their nation. In this subject, students are not merely taught facts or knowledge about past events; they are also taught moral values, ethics, and a wholesome Islamic worldview. Integrating this subject into the education curriculum aims to provide children with a comprehensive understanding of the development of Islam, both across the Nusantara region and throughout Southeast Asia as a whole. This way, students gain a broad perspective. Furthermore, this subject is designed to foster a love for knowledge in children and to encourage them to uphold Islamic teachings throughout their lives. Its teaching methods are adapted to the changing times, ensuring that the material taught remains relevant to current needs. Through learning the History of Islamic Culture, it is hoped that children will understand the role and contributions of Muslim communities in Southeast Asia, and grow up to be individuals of good character, useful to society, and able to live in harmony with others in accordance with Islamic teachings.

Muhammad Naufal; Ilyas Yunus; Mukhlis Mukhlis

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

Hiqmatul Maulidiya; Mohammad Rafi Shidqi; Hanif Achmad Shohiburriyadh; Mualimin Mualimin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Job analysis is a key component of human resource management that plays a role in determining the tasks, responsibilities, and competencies required for a particular job. In various organizations, job analysis serves as the foundation for HR planning, recruitment, selection, employee placement, and performance evaluation. However, research on job analysis remains scattered across various studies focused on specific organizational contexts, necessitating a literature synthesis to gain a more comprehensive understanding of research developments in this field. Therefore, this study aims to analyze the development of research on job analysis and identify its role and contributions to human resource management. This study employed a literature review method by searching for scientific articles in the Google Scholar database using the Publish or Perish (PoP) application with the keyword “job analysis.” The initial search yielded 30 scientific articles, which were then screened based on topic relevance, open access, and publication years ranging from 2020-2026, resulting in 16 articles selected for further analysis. The findings indicate that the literature on job analysis can be grouped into three main themes: the role of job analysis in human resource management, its contribution to improving employee performance and productivity, and its implementation in employee placement and organizational governance. Overall, job analysis has proven to be a strategic tool for enhancing the effectiveness of human resource management. Further research is recommended to examine the implementation of job analysis in greater depth across various organizational contexts to enrich the development of human resource management theory and practice.

Iwan Setyawan; Nita Octavia Kawi; Jelita Jelita

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze the factors causing children to become involved in narcotics abuse, the judges’ considerations in delivering verdicts, and the conformity of such decisions with applicable legal provisions. This research employs a normative juridical method with a descriptive-analytical approach, based on literature review and analysis of Decision Number 3/Pid.Sus-Anak/2021/PN Bnt. The results indicate that children’s involvement in narcotics-related crimes is influenced by multidimensional factors, namely economic, environmental, and legal factors. Economic factors include family financial pressure; environmental factors involve peer influence and lack of parental supervision; while legal factors relate to limited understanding of legal consequences. Judges’ considerations in rendering decisions are not only based on juridical aspects but also take into account the social and psychological conditions of the child. However, the imposition of imprisonment is considered not fully aligned with the principles of restorative justice and child protection. Therefore, it is necessary to optimize the implementation of diversion and non-penal approaches in the juvenile justice system.  

Ahmad Muhamad Mustain Nasoha; Elsya Novitasari Anggraini; Ratna Ayu Fitriana; Rahmania Nur Aslami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

Slamet Yuliono; Nofierni Nofierni; Sandra Dewi

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

Nazwa Salsyabilla Ramadhani; Juliana Gloria Br. Sipayung; Maria Winarni Br Silitonga; Mika Monika Fransiska Simanullang

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The increasing complexity of urban transportation systems demands intelligent and measurable navigation methods. Medan City, the capital of North Sumatra Province, has a dense road network with multiple route options that often confuse road users. Dijkstra's Algorithm, developed by Edsger Wybe Dijkstra in 1959, is a greedy-based computational approach proven effective for solving the shortest path problem on non-negative weighted graphs. This study applies Dijkstra's Algorithm to determine the shortest route from Medan Railway Station to Universitas Negeri Medan (UNIMED). The road network was modeled as an undirected weighted graph with 15 nodes and 16 edges, where edge weights represent actual road distances measured via Google Maps. The graph has a density of 0.152, confirming its sparse graph characteristic. Three alternative routes were identified and analyzed. The algorithm was implemented in Python 3 using the heapq module as a priority queue. Results show that the optimal route is A → B → C → E → F → M → N → O via Jl. M.T. Haryono, Jl. Aipda KS Tubun, Jl. Madong Lubis, and Jl. Prof. H.M. Yamin, with a total distance of 6.64 km. This achieves 99.1% accuracy compared to Google Maps, with a deviation of only 0.06 km. The optimal route is 6.25% more efficient than Alternative Route 1 (7.30 km) and 11.9% more efficient than Alternative Route 2 (7.54 km). The algorithm executes in under 1 millisecond with time complexity O((V+E) log V). These findings confirm Dijkstra's Algorithm as highly effective for medium-scale urban road network optimization.

Evy Nurmiati; Muhammad Faiz Aqeel

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study aims to examine the role of information technology (IT) professional ethics as a preventive instrument in facing the escalation of cyber crime in Indonesia. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, 17 selected scientific literature from the 2020-2026 period were analyzed comprehensively. The results of the study indicate that dominant operating modes such as ransomware on national infrastructure and mass data breaches in the banking and health sectors are rooted in the neglect of integrity and accountability principles. The discussion in this study confirms that the application of professional ethics based on the PAPA (Privacy, Accuracy, Property, Accessibility) framework is able to suppress the risk of internal threats and strengthen digital defense. The conclusion of the study shows that the synergy between the 2024 ITE Law regulations and the internalization of the professional code of ethics is the main key to data sovereignty in the digital era. The practical implications of this research recommend strengthening the ethics curriculum in IT higher education and ethical compliance audits in the public sector.

Kadek Purbhawadi; I Nengah Suastika; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

Desviola Ariani; Renny Adelia Tarigan; Savitri Gemini

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Gestational hypertension is one of the leading causes of maternal mortality in Indonesia. Non-pharmacological interventions such as lavender aromatherapy have gained attention as complementary therapies due to their natural properties and minimal side effects. This study aims to evaluate the effect of lavender aromatherapy on blood pressure among pregnant women with gestational hypertension. The research employed a quasi-experimental design using a one-group pretest-posttest approach. A total of 15 participants meeting the inclusion criteria received an intervention consisting of lavender aromatherapy inhalation for 10–15 minutes. The results showed a decrease in mean systolic blood pressure from 141.53 mmHg before the intervention to 139.27 mmHg after the intervention. However, the mean diastolic blood pressure slightly increased from 90.20 mmHg to 90.27 mmHg. The reduction in systolic pressure indicates a potential relaxation effect of lavender, likely mediated through parasympathetic nervous system stimulation. Although the change in diastolic pressure was minimal and not clinically significant, these findings support the use of lavender aromatherapy as a supportive approach in managing blood pressure in pregnant women with gestational hypertension. This complementary therapy is expected to enhance maternal healthcare, particularly in improving comfort and reducing stress during pregnancy.

Ita Mulyawati Dewi; Agus Rasyid Chandra Wijaya

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the authority of the Regional People's Representative Council (DPRD) of Sukabumi City based on Government Regulation Number 12 of 2018 concerning Guidelines for the Preparation of Standing Orders of Regional People's Representative Councils of Provinces, Regencies, and Cities. The authority of the DPRD is a crucial element in ensuring the effective implementation of regional governance under the principle of check and balances. This research employs a normative juridical legal research method with a descriptive-analytical specification. The approaches used include the statute approach, conceptual approach, and case approach. The analysis is conducted using the Authority Theory of Philipus M. Hadjon, which classifies sources of authority into attribution, delegation, and mandate. The results indicate that the authority of the DPRD of Sukabumi City in exercising its supervisory function originates from constitutional attribution directly conferred by Article 20A paragraph (1) of the 1945 Constitution, reinforced by Law Number 17 of 2014, Law Number 23 of 2014, and operationalized through Government Regulation Number 12 of 2018 Articles 19, 21, and 22. Such authority is imperative in nature, not merely discretionary. Failure to exercise it constitutes a violation of the constitutional mandate, resulting in what Hadjon refers to as a legal oversight vacuum that enables systematic and recurring legal violations.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.