Publication Search

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

This study investigates the influence of Apparatus Competency and Information Systems on Community Political Participation in the Local Government Head Election during the COVID-19 pandemic era in Karawang Regency. The COVID-19 pandemic has posed significant challenges to democratic processes, particularly in maintaining voter participation while ensuring public health safety. Employing a mixed-methods approach combining quantitative and qualitative data with Structural Equation Modeling (SEM) analysis, this research analyzed data from 263 respondents across various election administrative units. The results indicate that: (1) Apparatus Competency does not have a significant positive effect on Community Political Participation (T-value = 1.01 < 1.96); (2) Information Systems have a significant positive effect on Community Political Participation (T-value = 2.78 > 1.96; path coefficient = 0.67). The combined contribution of both variables explains 76% of the variance in political participation. From these findings, the study proposes the Skills Democracy Model, emphasizing that digital information skills and organizational experience are critical determinants of democratic participation quality during pandemic conditions. These findings have significant implications for election governance reform and e-democracy development in Indonesia.

Mawang Village occupies a strategic position as a buffer zone integrating the administrative center of Gowa Regency with other growth centers, featuring the ecological asset of Lake Mawang, which holds significant potential for ecotourism development. However, a discrepancy exists between spatial planning policies and the actual development of facilities and infrastructure on the ground. This study aims to identify the availability, accessibility, and physical feasibility of regional facilities and infrastructure as a fundamental database for area development. The method employed is descriptive-quantitative with a comparative analysis approach referring to the SNI 03-1733-2004 standards and spatial analysis. The findings indicate that religious and commercial/service facilities exhibit very high service levels with surplus conditions, while basic health facilities and early childhood education remain below minimum service standards. Spatially, the distribution of facilities tends to be concentrated along the main corridor, creating accessibility disparities for residents in inner residential areas. The collector road infrastructure is functionally adequate but lacks pedestrian facilities, while local roads suffer from pavement quality degradation. Furthermore, Lake Mawang, as a primary tourist attraction, still lacks basic supporting facilities. The implications of this research emphasize the need for equitable distribution of health facilities, revitalization of road quality, and the formulation of a comprehensive spatial detail plan for the lake area to achieve sustainable regional development based on local potential.

This study aimed to analyse the impact of customer service quality on sales at CV BILCA Digital Printing in Maumere for the 2024-2025 period. Grounded in the SERVQUAL model, this qualitative research posits that the five dimensions–responsiveness, reliability, empathy, assurance, and tangibles–synergistically build customer trust, which in turn drives repeat purchases and word-of-mouth (WOM). The study involved 15 customers selected through purposive sampling. Data were collected via in-depth interviews, participant observation, and internal documentation. Analysis was conducted using the Miles & Huberman model, encompassing data reduction, display, and conclusion drawing. The findings confirm that all five SERVQUAL dimensions collectively cultivate trust, leading to increased repeat purchases and positive WOM. Key results reinforce a “Trust Chain” mechanism: response times of ≤30 minutes and on-time production foster initial trust; personalized interactions strengthen affective bonds; and robust recovery policies reduce perceived risk by exceeding expectations. Notably, no instances of customer churn were observed, as all participants made repeat orders within 24 hours of a positive experience. This study contributes to the services marketing literature by empirically validating trust as a key mediator between service quality dimensions and behavioural outcomes, while also offering a replicable empirical model for Micro, Small, and Medium–sized Enterprises (MSMEs) in the digital printing sector.

This final report aimed to analyze the service quality gap in ship agency services in determining customer satisfaction levels at PT Maumere Bahari Express. The study was conducted as part of the Merdeka Belajar Kampus Merdeka (MBKM) internship program using a qualitative descriptive approach. Data were collected through interviews with management, employees, and service users (ship crew), direct observation of service processes, and company document review. The analysis was carried out based on the service quality gap model, which includes gaps between customer expectations and management perceptions, management perceptions and service quality specifications, service specifications and service delivery, service delivery and external communication, as well as the gap between expected service and service received by customers.. The results showed that several service gaps still existed in the services, particularly related to administrative speed, clarity of information, service operational standards, as well internal coordination and communication. These gaps affected the level of customer satisfaction, which had not yet been optimal. Therefore, PT Maumere Bahari Express needed to make improvements through strengthening management commitment to service quality, refining standard operating procedures, and enhancini internal and external communication systems in order to improve customer satisfaction sustainably..

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

This internship report aimed to describe the results of the analysis of employee performance at the Secretariat of the DPRD of Sikka Regency, particularly in providing administrative support for the budgeting function and achieving organizational accountability. The internship was conducted for four months, from August 11 to December 12, 2025, and took place in the Budgeting and Oversight Division. Data collection methods used in preparing this report included participatory observation of bureaucratic activities, structured interviews with the Head of the Budgeting and Oversight Division, and review of internal documents such as the 2024 Performance Report (LAKIP). The analysis focused on identifying operational obstacles and formulating effective problem-solving strategies.The results of the analysis showed that although administrative governance had generally been implemented in accordance with procedures, significant constraints were still found, including limited human resource competencies, low levels of work discipline, and inadequate facilities and infrastructure. These issues affected delays in the completion of financial accountability reports (LPJ), which in turn influenced the credibility of budget accountability. As a solution, this report formulated optimization strategies through strengthening periodic technical guidance (Bimtek), increasing staff supervision, and improving the effectiveness of internal communication patterns. The implementation of these strategies is expected to ensure the creation of work efficiency and sustainable budget accountability within the Secretariat of the DPRD of Sikka Regency.

This study aims to describe the forms, meanings, and functions of emotive language within the “angry” community on social media platform X. This study employs a descriptive qualitative approach using observation and note-taking as data collection techniques. The research data consists of 52 posts containing emotive language. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions using a linguistic approach that encompasses lexical, morphological, syntactic, semantic, and pragmatic aspects. The results of the study indicate that the forms of emotive language are dominated by emotional, evaluative, and abusive vocabulary. It is also characterized by the use of non-standard language variations and letter elongation as markers of emotional intensity. In terms of meaning, emotive language possesses both denotative and connotative meanings, with connotative meanings dominating to describe the speaker’s feelings, such as anger, disappointment, and frustration. Emotive language serves expressive, social interaction, and digital interaction purposes. Thus, emotive language within the “angry” community functions not only as a means of emotional expression but also as a medium for social criticism and interaction in the digital space.  

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.

This study aims to analyze the quality of granulated sugar products at PT Madukismo Yogyakarta using the Six Sigma methodology through the DMAIC approach (Define, Measure, Analyze, Improve, and Control). The main problems identified involve high variations in product quality and significant defects, particularly related to moisture content (less dry) and off-color products. Production and defect data from May 2023 to September 2024 were used to calculate DPMO and sigma levels as indicators of process performance. The results show that the sigma level ranges from 4.48 to 5.03, with the highest DPMO recorded at 1,456.76 and the lowest at 205.55, indicating that the process has not yet achieved Six Sigma performance. Pareto analysis reveals that color defects (58.4%) contribute the most to overall defects. The Fishbone diagram analysis indicates that defect causes originate from factors related to manpower, method, material, machine, measurement, and environment. Improvement recommendations include digitalizing monitoring systems, enhancing SOPs, upgrading operator competencies, modernizing machinery, improving raw material management, and strengthening environmental control systems. These improvements are expected to reduce DPMO to below 500 and increase the sigma level to at least 5.2. This study concludes that the Six Sigma approach is effective in identifying quality issues and formulating strategies to improve the quality of granulated sugar products at PT Madukismo.

The rapid and significant development of technology in the world has made online games a very popular form of entertainment among teenagers and students. Easy access to online games through gadgets has led to an increase in the number of teenagers playing online games. This condition has both positive and negative impacts on education, particularly on students' interest in learning. This study aims to analyze in depth the influence of online games on the lives and learning achievements of teenagers based on previous articles. We chose a literature study method for this research, and the data sources were obtained from articles relevant to the discussion. The data collection technique was carried out by reading and examining important information from the articles used. The results of the study show that online games have both positive and negative impacts on teenagers. The positive impacts can be seen in games that are educational and relevant to learning, as they can increase motivation, curiosity, and skills in teenagers. However, if played excessively and without supervision, online games tend to reduce concentration, decrease study time, and impact academic achievement, psychological well-being, and the health of adolescents. Therefore, the role of parents and teachers is crucial in controlling, guiding, and monitoring the use of online games so that adolescents can use them wisely and support the learning process wherever they are.

Industri Kecil dan Menengah (IKM) merupakan kontributor penting dalam pembangunan ekonomi daerah melalui penciptaan lapangan kerja, peningkatan nilai tambah, dan penguatan struktur ekonomi berbasis lokal. Namun demikian, banyak IKM masih menghadapi tantangan berkelanjutan yang berkaitan dengan keterbatasan kapasitas inovasi, rendahnya adopsi pemasaran digital, serta lemahnya akses terhadap kemitraan strategis. Sentra IKM Srikayu di Surakarta merupakan klaster industri furnitur yang mengkhususkan diri pada produk berbahan kayu jati dan mahoni dengan karakteristik kualitas yang kuat, namun perluasan pasar dan pengembangan kemitraannya masih belum optimal. Penelitian ini bertujuan untuk mengkaji kondisi internal dan eksternal Sentra IKM Srikayu menggunakan analisis strategis berbasis SWOT sebagai dasar perumusan strategi pengembangan akses pasar dan kemitraan. Metode penelitian yang digunakan adalah mixed-method dengan mengintegrasikan diskusi kelompok terfokus, wawancara mendalam, dan analisis data sekunder. Hasil analisis matriks IFAS dan EFAS menunjukkan skor masing-masing sebesar 2,82 dan 2,62, yang menempatkan sentra pada Kuadran I, yang mengindikasikan strategi pertumbuhan agresif. Rekomendasi strategi meliputi penguatan branding dan pemasaran digital, diversifikasi desain produk sesuai tren pasar, perluasan kemitraan strategis, serta peningkatan kapasitas produksi dan kapabilitas sumber daya manusia guna menjamin daya saing dan keberlanjutan jangka Panjang.

This study aims to describe the social values ​​contained in the novel Warung Bujang by Jessica Carmelia. This study uses a qualitative descriptive method with a sociology of literature approach. The research data are in the form of words, sentences, dialogues, and paragraphs containing social values ​​in the novel. The main data source is the novel Warung Bujang by Jessica Carmelia, published in 2023. Data collection techniques were carried out through thorough reading, recording, and classifying data relevant to the research focus. Data analysis techniques were carried out by identifying, describing, interpreting, and concluding social values ​​based on Zubaedi's theory. The results of the study show that the novel Warung Bujang contains various social values, namely the values ​​of family, loyalty, mutual assistance, cooperation, caring, responsibility, justice, tolerance, and empathy. These values ​​are reflected through the behavior of the characters, conflicts, and social interactions that depict community life realistically. Thus, the novel Warung Bujang functions not only as a work of entertainment literature, but also as a means of learning social values ​​relevant to community life.

This study, entitled "Analysis of the Application of Sharia Economic Principles in Nuris Medika Fund Management," aims to analyze the extent to which Sharia economic principles are applied in the fund management system at the Nuris Medika healthcare institution. Sharia economic principles emphasize justice, transparency, mutual assistance (ta'awun), and the prohibition of riba (usury), gharar (gharar), and maysir (gambling). This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, field observations, and documentation of managers and related parties at Nuris Medika. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The research results indicate that fund management at Nuris Medika largely adheres to Islamic economic principles, particularly in terms of transparency in fund use, social responsibility, and the implementation of an interest-free system in internal financial transactions. However, several aspects still need to be strengthened, such as the development of more systematic Sharia-based standard operating procedures (SOPs) and increasing Sharia economic literacy among all institution managers. Overall, the implementation of Islamic economic principles at Nuris Medika can be categorized as good and has the potential to become a model for financial management in Islamic boarding school-based healthcare institutions based on Islamic values.

Students of vocational high schools are required to write an internship report as a form of accountability for completing their industrial training. However, various language errors are still found in students’ PKL reports. This study aims to describe and analyze morphological errors in the PKL reports of vocational high school students majoring in Electronics Engineering. The study employed a descriptive qualitative approach using document analysis. A total of 223 PKL reports were written by all students of SMK Negeri 3 Yogyakarta in 2025. The research data consisted of 25 PKL reports from students of the Electronics Engineering major selected through purposive sampling. Data analysis was carried out through the stages of identification, classification, description, quantification, and interpretation of morphological errors, with data validity ensured through theoretical triangulation. The results show that 286 morphological errors were identified, consisting of prefix errors (96), suffix errors (52), confix errors (41), reduplication errors (28), compound word errors (34), and base-form errors (35). Prefix errors were the most dominant type, accounting for 33.6% of all errors. These findings indicate that students still experience difficulties in applying affixation rules and forming standard words in formal written language. Such errors are influenced by interference from spoken language and the technical language used in the workplace. This study highlights the importance of structured and contextual morphology instruction to improve the quality of vocational students’ PKL report writing.

The novel Time and Southeast by L. Dela Fimeta, published on October 2, 2023, is one of the literary works in the romance genre that is interesting to study from a linguistic perspective, especially morphology. This study aims to analyze the morphological process of composition contained in the novel, focusing on the types, examples, and semantic aspects that arise in the use of word composition. The research method used is qualitative descriptive analysis with a literature review approach and text review. Data in the form of compositional words were collected from novel texts, then classified based on the type of composition, such as endocentric, exocentric, and idiomatic compositions. Semantic analysis is carried out to examine the meaning resulting from the composition process, both literal and connotative meanings that enrich the nuances of romance in the novel. The results of the study show that this novel uses word composition creatively to build aesthetic expression, strengthen characterization, and present a distinctive emotional nuance. The semantic aspects of word composition also contribute to the development of deep themes and language styles. In conclusion, the morphological study of composition in the novel Time and Southeast makes an important contribution to the development of morphological studies while enriching literary research that integrates language analysis in literary works.

At the age range of 11–12 years, children enter the final phase of primary school which is marked by rapid development in various aspects, including cognitive, psychomotor, social, and moral, all of which are interrelated in the educational process. The development of elementary school-age children is the main foundation for the formation of personality, intelligence, and social-moral skills in the future. This study aims to analyze and describe the developmental analysis of aspects (cognitive, psychomotor, social, and moral) in children aged 11–12 years. This study uses a qualitative and descriptive approach, where data is collected through observation, interviews and documentation to understand behavior in depth. The results of the case study on the subject of Syifa Khairunnisa show that the development of these four aspects is well internalized in daily life. Syifa's cognitive development can be seen from her ability to understand material through repetition, awareness to adjust the way of learning when difficult, and the ability to explain lessons to friends in simple language. Psychomotor development is seen in good coordination of movements (e.g. in sports), fine motor skills, and self-control. In the aspect of Social Development, Syifa shows the ability to interact positively, work together, and choose peaceful ways to resolve differences of opinion. Lastly, Syifa's moral development is reflected in the attitude of caring, honesty, responsibility, obedience to school regulations, and the practice of religious values. Overall, this case study confirms that the development of children at the end of primary school is a holistic process that requires integrated support from the school environment and family.