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Febriyani Lut’fiyah; Alya Putri Nazla; Muhammad Yusup; Aziz Muhamad Fauzi; Nurul Azmi Sibtiani +1 more

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are an essential pillar of the Indonesian economy, contributing significantly to employment creation, poverty reduction, and income distribution. However, despite their substantial role, MSMEs continue to face a number of persistent challenges, including limited access to capital, low levels of financial literacy, and inadequate utilization of technology. These barriers hinder their ability to grow, compete, and adapt to rapid economic changes. This study aims to explore and analyze the role of Islamic Financial Institutions (IFIs) in empowering MSMEs within the framework of Sharia principles. Employing a descriptive qualitative approach, this research is based on a comprehensive literature review of scholarly articles, official reports, and other relevant academic sources. The findings reveal that IFIs provide both financial and social contributions to MSMEs. Financially, IFIs channel funds through Sharia-compliant contracts such as mudharabah and murabahah, which allow entrepreneurs to access financing without relying on conventional interest-based systems. Socially, IFIs carry out a redistributive role by managing and disbursing zakat, infaq, sadaqah, and waqf (ZISWAF), while also offering entrepreneurship training, mentoring, and technical assistance. These functions collectively enhance MSMEs’ access to capital, strengthen their managerial and operational capacities, and increase competitiveness in both domestic and global markets. Nevertheless, several challenges remain, including the uneven geographical distribution of IFI services, slow adoption of digital technology, and the need for more supportive regulatory frameworks. Strengthening IFIs’ role through policy integration, technological innovation, and collaboration with government and private sectors is essential for maximizing their impact on MSME empowerment. Thus, IFIs not only act as financial intermediaries but also as socio-economic catalysts that support sustainable and inclusive economic development in Indonesia.

Selly Eka Nur Cahni; Nur Rahmanti Ratih; Muhammad Alfa Niam

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.

Andani Asmara; Rudi Rinaldo; Muhammad Afriusnaldi; Ananda Enda Nadicca; Iko Marsela

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the development of the creative economy through the utilization of textile waste, particularly patchwork fabric, by leveraging digital platforms. Employing a qualitative approach with a case study method, the research involved creative entrepreneurs who transform patchwork waste into economically valuable products, such as bags, wallets, accessories, and home decorations. Data were collected using in-depth interviews, participatory observation, and document studies, and then analyzed thematically. The findings reveal that patchwork fabric waste can be successfully converted into high-value creative products through innovative designs and diversification strategies. Furthermore, the adoption of digital platforms, including social media and online marketplaces, plays a pivotal role in product promotion, enhancing brand awareness, and expanding market reach beyond local boundaries. This integration not only provides economic benefits, such as increased income for entrepreneurs and the creation of new job opportunities, but also fosters social and environmental impacts, including raising community awareness of sustainable waste management practices. The study emphasizes that the creative transformation of textile waste contributes to circular economy principles, supporting resource efficiency and reducing environmental burden. In conclusion, the integration of creativity, innovation, and digital technology utilization emerges as a sustainable strategy for developing a creative economy based on waste materials. These findings provide insights for entrepreneurs, policymakers, and communities in promoting environmentally friendly business models while simultaneously driving inclusive economic growth.

Tri Muhammad Akbar; Eva Mayasari; Rika Mianna; Jufenti Ade Fitri

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Anemia is a public health problem widely experienced by adolescents, particularly in developing countries, including Indonesia. Low levels of knowledge about anemia contribute to its high prevalence. This study aimed to determine the effectiveness of educational videos in improving knowledge about anemia among adolescents at SMP Plus At-Thoiba Pekanbaru. This research employed a quasi-experimental design with a one-group pretest-posttest approach. The population consisted of all eighth-grade students at SMP Plus At-Thoiba Pekanbaru, totaling 17 respondents, selected through total sampling. The instrument used was an anemia knowledge questionnaire. Data were analyzed using the Wilcoxon Signed Rank Test due to non-normally distributed data. The results showed an increase in the mean knowledge score from 9.59 before the intervention to 12.41 after the intervention. The Wilcoxon test yielded a p-value of 0.000 (p < 0.05), indicating a significant difference between pretest and posttest scores. A total of 94.1% of respondents experienced an increase in knowledge after watching the educational video. The study concludes that educational videos are effective in increasing adolescents’ knowledge about anemia. This medium can serve as an appropriate alternative in school health promotion programs to prevent anemia among adolescents.  

Muhammad Rezeki

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study is aim to find out the significant effect of using grammar racing game to the students’ grammar score (simple present tense)  and the students’ interest toward grammar racing as media in teaching grammar for the Students of Elementary School Education Teacher Program In University of Palangka Raya. The study includes in Quantitative Paradigm with Experimental Design. The researcher designed the Lesson Plan, conducted the treatment and observed the students’ score by pretest and posttest. The population of study was at the first semester students which consisted of three classes. The researcher chose 1A as sample. The sample was determined using purposive sampling technique. After getting the data that were from pretest and posttest, the researcher analyzed the data using ttest formula to test the hypothesis stated based on the result of analysis, it was found that the value of tobserved = 8.677 and the ttable =2.03. It showed that the tobserved was higher than the ttable and to answer the second alternative hypotheses research used questionnaire there are 94 % of 43 students of 1A was interest toward grammar racing game as media in teaching grammar. The result of testing hypothesis determined that the Alternative Hypothesis (Ha) stating that there was significant effect of using grammar racing game toward student’s grammar score of Elementary School Education Teacher Program was accepted and Ho stating that there was no significant effect of using grammar racing toward student’s grammar score was rejected.

Hani’atul Mabruroh; Adinda Zakiya Yasmin; Nikianaku Seisagita Ardya; Zuhriyyatul Athiroh

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

The Qur'an, as the greatest miracle revealed to the Prophet Muhammad peace be upon him, possesses a linguistic excellence unmatched by Arab writers, both during and after the revelation. The beauty of its sentence structure, rhetorical power, and the depth of meaning in each sentence make the Qur'an an authentic proof of the Prophet's prophethood. Among the prominent linguistic characteristics in the Qur'an is the use of the istifham style interrogative sentences, which in the science of balaghah is included in the branch of ma'ani. Interrogative sentences in the Qur'an are not always intended to ask for answers, but often contain rhetorical intent that strengthens arguments, raises awareness, or even touches the psychological aspects of the reader. 

Aisah Sulaiman; Nur Chotimah; Rusli Hereng

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the benefits of the internet as a learning resource for students in the Economics Education Study Program at Mahammadiyah University Maumere. This study uses a descriptive method with a qualitative approach. This study provides an accurate description and explanation of the conditions or phenomena encountered. Data collection techniques include observation, interviews, documentation, and triangulation. The research subjects are 12 students from the 2021 cohort of the Economics Education Program. The utilization of the internet as a learning resource for students in the Economics Education Program at Muhammadiyah University of Maumere plays a significant role because the internet provides easy and quick access to various information such as learning materials, scientific journals, e-books, educational videos, and relevant and supportive resources. This enables students to access the latest information and a variety of up-to-date topics. The research findings indicate that economics education students at Muhammadiyah University of Maumere actively utilize the internet to search for references, access e-books, journals, educational videos, and participate in online discussions. The use of platforms such as Google, YouTube, TikTok, and AI tools like ChatGPT aids in understanding course materials. Despite network challenges, students seek solutions by relocating or using the campus network. They tend to choose reliable learning sources, reflecting strong digital literacy skills. Overall, the use of the internet enhances students' motivation and academic performance, leading to improved outcomes

Sri Banun; Muhammad Azmi

Nusantara Mengabdi Kepada Negeri 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Adolescence is the stage where a child's puberty occurs before reaching adulthood, this is a process that every child must go through between the ages of 12 and 18. At this stage, children who are growing up generally experience several changes both physically, emotionally, and emotionally, becoming more sensitive to circumstances and desires or high curiosity about their environment. In conditions like this, the role of several parties and knowledge is very necessary to control and supervise without having to restrain so as to hinder the development of the teenager, these parties include parents, family, teachers, and the community. Based on this, it is felt necessary to carry out socialization and a direct approach to convey the importance of knowledge or science to fortify adolescent behavior so that a situation that exceeds the limit does not occur such as promiscuity, free sex and other negative influences that must be directly conveyed to the teenager. From this service, a report was made as a form of steps that have been taken as an effort to protect the generation with knowledge in the digital era for the future. In addition, in facing the increasingly rapidly developing digital era, teenagers are very vulnerable to the influence of social media and the flow of information that is so fast and unlimited. Easy access to various digital platforms can have positive impacts if used wisely, but it also has the potential to lead teens to negative content if not properly supported. Therefore, digital literacy is a crucial skill for teens to master, enabling them to select information, convey critical messages, and use technology responsibly.

Muhammad Khoirul Fattah; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Muhammad Rafi’i; Mad Yusup; Purbawati Purbawati; Ida Rosanti; Diyaa Aaisyah Salmaa Putri Atmaja

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the causes of component failure in the Power Train system of unit OHT773E CO2278 at PT. Cipta Kridatama, Samarinda, using the Root Cause Failure Analysis (RCFA) method. The Power Train system is responsible for transferring power from the engine to the final drive and other components, making it critical for the operational success of heavy equipment. Therefore, optimal maintenance is essential to prevent fatal failures that could impact the unit's performance. Based on the analysis, the dominant cause of failure is human factors, particularly technician negligence during component installation. This negligence results from a lack of understanding of the procedures and specifications recommended by the manufacturer, leading to incorrect installation of components. This failure impacts the achievement of the component’s expected lifetime, thus shortening the operational life of the components and increasing the risk of more severe damage. This also leads to higher repair costs and reduced unit productivity, resulting in longer downtime. To address this issue, several preventive measures are recommended, such as regular training for technicians to enhance their understanding of correct procedures and specifications, as well as the importance of following manufacturer guidelines during every maintenance and installation process. Additionally, it is advised to conduct routine discussions between technicians and supervisors to ensure that every maintenance step and installation complies with the established procedures. Increased oversight of the installation and maintenance process is also necessary, along with periodic rejuvenation of components to ensure the optimal performance of the Power Train system. Strengthening Preventive Maintenance (PM) practices is also crucial to minimize future damage potential. Implementing these solutions is expected to enhance the reliability of the Power Train system, extend component lifespan, and reduce failure frequency, ultimately improving the overall efficiency and productivity of the company.

Devin Rio Alvaro; Razoki Razoki; Muhammad Yunus

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Dyslipidemia is a health problem characterized by impaired fat metabolism in the body, characterized by changes in blood lipid levels, either increasing or decreasing. This condition is generally seen through increased levels of total cholesterol, low-density lipoprotein (LDL), triglycerides, and decreased levels of high-density lipoprotein (HDL). This imbalance in the lipid profile, if persisted over the long term, has the potential to accelerate the formation of atherosclerotic plaque on artery walls, which can lead to cardiovascular disease. This study aims to determine the effectiveness of papaya leaf (Carica papaya L.) ethanol extract microcapsules in reducing cholesterol levels in white rats induced by a high-fat diet. The high-fat diet is formulated from a mixture of beef fat, eggs, and lard to increase cholesterol levels in a controlled manner. After the induction phase, the rats were divided into six treatment groups: a negative control group, a positive control group (simvastatin 0.36 mg), and three treatment groups with doses of papaya leaf ethanol extract microcapsules of 0.25%, 0.50%, and 0.75%. The treatment was given orally for 14 consecutive days. Total cholesterol levels were measured before and after treatment to evaluate the effectiveness of the intervention. The results showed that administration of papaya leaf extract microcapsules significantly reduced cholesterol levels. The 0.50% dose provided the most optimal effect, with a reduction reaching 77 mg/dL, greater than the simvastatin group. However, increasing the dose to 0.75% did not show a significant additional reduction effect, indicating an optimal dose-response point. Therefore, the 0.50% concentration can be considered the most effective dose and has the potential to be developed as an alternative natural cholesterol-lowering therapy. These findings also strengthen the potential use of papaya leaves as a bioactive source to support efforts to prevent and control dyslipidemia.  

Muhammad Rauf Bowo Laksono; Naufal Bari Nugroho; Ibra Ismail Sani; Muhlis Firmansyah; Mohammad Shodiq Musarrof +6 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The problem of plastic waste in Gandan Hamlet, Pogalan Village, is becoming an increasingly urgent environmental issue that requires sustainable management. Unmanaged waste can pollute the soil, air, and water, and threaten public health. In response to this situation, Tidar University Community Service (KKN) students implemented an innovative community-based waste management program. The main focus of this program is to utilize plastic waste into products with utility and sales value, namely plastic-filled pillows and Eco-Paving Blocks. This activity was carried out through a participatory approach by actively involving the community at every stage, from outreach and education to technical training on the collection, sorting, and processing of plastic waste. The education provided concerns the dangers of plastic waste to the environment and the importance of recycling as an alternative solution. Making pillows from plastic filling was chosen because the process is simple, inexpensive, and can be done by housewives. Meanwhile, Eco-Paving Blocks are the result of utilizing mixed plastic waste as an environmentally friendly and durable building material. This program has succeeded in reducing the volume of plastic waste in the surrounding environment, while raising public awareness of the importance of environmental conservation. Furthermore, this activity opens up new economic opportunities for the community by creating creative products from waste. Evaluation results show that the community-based waste management model is effective in fostering community independence in waste processing, creating a cleaner environment, and encouraging a culture of sustainable living at the village level. The success of this program is expected to serve as an example for replication in other areas with similar challenges. Continued support from the village government and cross-sector collaboration are key to this initiative's continued growth and long-term impact.

Tarita Intan Soraya; Ratri Wulandari; Wellie Sulistijanti; Wulan Bhakti Pertiwi; Muhammad Sulthan Madany

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Ensuring the delivery of high-quality public services within educational institutions is a critical factor for sustaining student satisfaction, institutional reputation, and overall organizational credibility. Service quality in higher education is often multidimensional and subjective, making its evaluation a challenging process. To address this complexity, the present study integrates the traditional Servqual model with fuzzy logic in order to handle the uncertainty and vagueness associated with human perceptions. The Servqual framework emphasizes five core dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy, which together provide a comprehensive understanding of institutional service performance. The research was conducted at ITESA Muhammadiyah Semarang, where data collection was carried out through structured questionnaires designed to measure both student expectations and actual perceptions regarding institutional services. In order to capture the imprecise nature of these responses, three types of fuzzy numbers—triangular, trapezoidal, and shoulder fuzzy numbers—were applied to convert the linguistic assessments into measurable values. Subsequently, fuzzy gap analysis was performed to evaluate the discrepancy between expectations and perceptions across the five Servqual dimensions. The results of this analysis highlight that the integration of fuzzy logic into the Servqual model provides a more nuanced and flexible framework for assessing service quality compared to the conventional approach. It reduces the ambiguity in interpreting survey responses, thereby yielding more reliable insights into areas where service performance falls short of expectations. Furthermore, the study demonstrates that each dimension contributes differently to overall satisfaction, with responsiveness and assurance emerging as critical aspects requiring attention. In conclusion, the fuzzy-based Servqual model offers a robust methodological advancement in evaluating service quality within educational settings. The findings not only inform institutional leaders about current performance gaps but also provide actionable insights for continuous quality enhancement, policy formulation, and strategic decision-making to strengthen institutional competitiveness and credibility.

Muhammad Izul Haq; Taufik Akbar; Karari Budi Prasasti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of brand image, product variety, and bundling price on purchasing decisions among X consumers. The method used is a quantitative approach with a causal research design, so as to be able to explain the cause-and-effect relationship between variables. The research data was obtained by distributing questionnaires to 96 respondents who are active consumers of X. To ensure data quality, a series of tests were conducted including validity, reliability, normality, linearity, multicollinearity, and heteroscedasticity. The main analysis used multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²) processed using SPSS software version 26. The results showed that brand image had a significant effect on purchasing decisions, indicating that consumers' positive perceptions of X's reputation were able to encourage higher purchasing interest. Bundling price also proved to have a significant effect, because the strategy of combining package prices was considered to provide economic benefits and added value for consumers. In contrast, product variety did not have a significant effect, indicating that consumers place more emphasis on brand image and pricing strategies than simply menu diversity. However, when tested simultaneously, all three variables were still shown to have a significant influence on purchasing decisions. The coefficient of determination value of 0.594 indicates that the combination of the three variables can explain 59.4% of the variation in purchasing decisions, while the remaining 40.6% is influenced by other external factors such as service quality, consumer trends, promotions, and customer experience. These findings reinforce the understanding that a strong brand image-based marketing strategy and the implementation of appropriate bundling prices can be key to increasing consumer appeal. For local coffee businesses like X, this study provides practical implications to focus more efforts on strengthening brand image, creating a consistent consumer experience, and optimizing pricing strategies.

Aura Amelia Ridlwan; Muhammad Fauzi

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Animation has transcended its traditional association with children’s entertainment and emerged as a dynamic global medium that resonates with audiences across age groups. Beyond its role as a form of visual amusement, animation demonstrates significant potential in conveying meaningful narratives and creating emotional engagement through carefully crafted aesthetic experiences. A central element in the animation process is character design, where the combination of shape, color, and expression not only determines visual appeal but also functions as a medium for reflecting personality and emotional depth. This study aims to investigate the relationship between personal interests and personality traits in shaping visual preferences toward animation illustrations among children and adults. Through a literature review, the research highlights how individual interests—deeply influenced by developmental needs, social environment, and past experiences—play a crucial role in guiding aesthetic choices. Findings suggest that children are typically drawn to characters with simplified forms, bright and saturated colors, and exaggerated expressions that facilitate recognition, comprehension, and emotional connection. Conversely, adults tend to prefer more complex designs, incorporating nuanced emotional cues, realistic proportions, and layered symbolism that align with mature cognitive and emotional processing. The comparison underscores the importance of audience segmentation in animation design, particularly in creating characters that are not only visually engaging but also resonate with psychological and emotional expectations. By recognizing and addressing the distinct preferences of different age groups, animators and illustrators can develop content that is more contextually relevant, immersive, and capable of fostering long-term audience attachment. Ultimately, this study emphasizes that effective animation character design extends beyond technical artistry; it requires a deep understanding of human psychology, cultural influences, and the evolving nature of visual engagement across the lifespan.

Ricky Martino; Razoki Razoki; Muhammad Yunus

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Dyslipidemia is a lipid metabolism disorder characterized by an increase or decrease in blood plasma fat levels. This condition includes high levels of total cholesterol, low-density lipoprotein (LDL), and triglycerides, as well as decreased levels of high-density lipoprotein (HDL). In general, dyslipidemia is divided into two types: primary, which is influenced by genetic factors, and secondary, which is caused by other diseases or an unhealthy lifestyle. Dyslipidemia is one of the major risk factors for cardiovascular disease, making its prevention and treatment very important. In this study, male white mice were used and induced with a high-fat diet to trigger dyslipidemia. The test animals were then divided into six groups: a negative control, a positive control (given simvastatin at a dose of 0.36 mL/day), and three treatment groups with microcapsules of Chinese betel leaf herb ethanol extract (EEHSC) at concentrations of 0.25%, 0.5%, and 0.75%. The treatment was administered orally for 14 days. Cholesterol levels were measured before and after treatment using a digital cholesterol tester and laboratory analysis to ensure more accurate results. The results showed a decrease in cholesterol levels with varying percentages in each group. The negative control decreased by 24.8%, the positive control by 36.1%, the 0.25% EEHSC by 24.1%, the 0.5% EEHSC by 34.7%, and the 0.75% EEHSC by 45.5%. This indicates that the 0.5% EEHSC treatment produced cholesterol reductions almost comparable to simvastatin. Interestingly, the highest effect was observed in the 0.75% group, indicating a dose-dependent response. In contrast, the 0.25% concentration only produced a less than optimal effect. Thus, microcapsules of ethanol extract of the Chinese betel leaf herb have potential as an alternative agent for lowering cholesterol levels, particularly in dyslipidemia. These findings suggest that natural-based therapies could complement conventional treatments in managing lipid disorders.

Putri Amirah Hajarani; Imsar Imsar

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to reconstruct the Islamic macroeconomic paradigm by focusing on fiscal policy and responses to resource scarcity. Using a descriptive qualitative approach based on literature review, the study reveals that fiscal policy in Islam functions not only as a tool for economic stabilization but also as an instrument for equitable distribution and sustainable resource management. Historical analysis of fiscal practices during the Prophet Muhammad's era illustrates a zakat-, kharaj-, and fai-based system managed transparently and justly through baitul mal. In the modern context, challenges such as inequality, resource exploitation, and energy crises require a new approach grounded in maqashid shariah as the foundation of macroeconomic planning. Therefore, reconstructing Islamic macroeconomics is essential to establishing a just, sustainable, and spiritually rooted economic system.

Salkin Lutfi; Hairil Kurniadi Siradjuddin; Arifandi Mario Mamonto; Ardi Salman; Puput Purnamasari

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out at Muhammadiyah Tidore Elementary School with a primary focus on improving the competency of teachers and staff in managing the school website. The background to this activity stems from the school's need for information media that is fast, accurate, and easily accessible to the community. The school website not only serves as a means of publishing activities but also as a communication medium between the school, parents, and the wider community. With good website management, information about academic activities, important announcements, and the school profile can be conveyed more effectively. The activity implementation method is carried out through several structured stages. The first stage is preparation, namely identifying needs, preparing training materials, and coordinating with the school. The second stage is technical training involving teachers and staff to understand the basics of content management, from adding articles, updating information, to uploading activity documentation. The third stage is socialization, where the community, especially parents, are introduced to the functions and benefits of the school website. Next, the implementation stage is carried out by directly applying the training results in website management. The final stage is evaluation, which aims to assess the extent to which skills improvements have been achieved and the extent to which the website is utilized by the community. The results of the activity indicate a significant increase in the skills of teachers and staff. They are able to independently update website content and utilize user guides provided in the form of documents and video tutorials. Furthermore, public access to online school information has also increased. This demonstrates that the school website is truly an effective communication tool. Therefore, this community service activity is expected to become a model for information technology empowerment that can be replicated in other schools, particularly in North Maluku.

Verga Syaharani Sukma; Lia Nuraini; Muhammad Fajar Hidayat

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid growth of e-commerce in Indonesia has led to significant changes in the way food products are sold, particularly imported foods. While the convenience of online shopping offers great benefits to both consumers and businesses, it has also uncovered several regulatory challenges, especially concerning the labeling of imported food products. A critical issue is the non-compliance with the Indonesian language labeling requirements for these products, which puts consumers at a disadvantage. Such practices not only violate existing consumer protection laws but also pose risks to public health, as consumers may not fully understand the contents or risks associated with foreign food products due to language barriers. This study highlights the need for a more robust framework to enforce labeling laws, focusing on the responsibility of e-commerce platforms. Platforms play a crucial role in bridging the gap between sellers, manufacturers, and consumers. By implementing stricter oversight and monitoring mechanisms, e-commerce platforms could ensure that sellers comply with legal labeling requirements. Furthermore, platforms can act as intermediaries to facilitate consumer complaints and provide dispute resolution services in cases of non-compliance. In addition, the study emphasizes the importance of consumer education. Many consumers are unaware of their rights and the standards they should expect from food products sold online. Thus, there is a need for awareness campaigns and easy access to information on consumer rights, particularly in the context of e-commerce. Strengthening the enforcement of these regulations, providing training for business actors, and improving public awareness will help ensure that imported food products are sold in a transparent, legally compliant manner.

Muhammad Adnan Muizzamith; Sumaryanto, Sumaryanto

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of advertising, trust, and discounts on purchasing decisions among Shopee app users, focusing on students from the Faculty of Economics and Business, Slamet Riyadi University, Surakarta as respondents. The background of this study departs from the increasing competition in e-commerce in Indonesia, which requires each platform to develop appropriate marketing strategies to attract consumers' attention and build their loyalty. The research method used was a quantitative survey involving 100 respondents selected through a convenience sampling technique, allowing researchers to quickly obtain data from relevant target groups. The collected data were then analyzed using multiple linear regression methods to test the proposed hypotheses. The results showed that consumer trust in the Shopee app has a significant influence on purchasing decisions, meaning that the higher the level of trust, the more likely consumers are to make purchases through the app. In addition, the discount factor was also proven to have a significant influence on purchasing decisions, indicating that price cuts are still an effective strategy in influencing consumer behavior, especially students. Conversely, the advertising variable did not show a significant influence on purchasing decisions, which could mean that the intensity or quality of advertising is not strong enough to drive purchasing decisions in this respondent segment. The findings of this study provide practical contributions for Shopee in designing more targeted marketing strategies, emphasizing the importance of building and maintaining consumer trust, as well as utilizing proven effective promotional strategies such as discounts. Therefore, this study not only enriches the literature on consumer behavior in the e-commerce context but also offers useful recommendations for digital business practitioners in increasing competitiveness.