Publication Search

The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.

The main objective of this research is to analyze the financial reports managed by the Galang Bersama Kami Foundation (YGBK) as a non-profit institution that focuses on raising funds from donors in the form of Zakat, Infaq, Alms and Waqf (ZISWAF) funds. Which is about where the Foundation's funds come from, and how the Foundation provides the allocation flow. For this purpose, the author used quantitative descriptive research methods, with direct observation techniques to related parties, followed by interviews and special documentation during data collection. After conducting interviews, the author found that the entire set of YGBK funds came from 3 things, namely from ZISWAF funds, CSR funds from agencies/companies, and potential businesses from our Joint Business Institutions. The funds raised will be channeled to the Foundation's program and operational funds, the distribution percentage of which is based on BAZNAS regulation Number 1 article 8 of 2016 specifically for ZISWAF funds. The percentage of CSR distribution depends on the Foundation's agreement with the CSR provider company. Meanwhile, the proceeds from our Joint Business will be distributed in full to the Foundation's operational costs. The percentage of the Foundation's financial reports shows a decrease in income from 2022 to 2023 of 49%. All of this is done to provide transparent and open financial management for the people in order to maintain their sense of trust in the Galang Bersama Kami Foundation.

Currently, many MSMEs are struggling to develop even though they are the backbone of the Indonesian economy. On the other hand, improving the sustainable financial performance of MSMEs is believed to be one of the main keys for MSMEs to upgrade and survive. Therefore, this study aims to analyze the effect of e-commerce and human resource quality on the financial performance of MSMEs. This research was conducted on 38,343 MSME players registered in the SIMDAKOP UMKM application in Medan City in 2022. The research sample amounted to 100 people selected using simple random sampling technique. The type of data used is primary data. The data was collected using a questionnaire distributed to selected respondents. The research data were analyzed using multiple linear regression analysis method with SPSS 26 software. The results of the analysis show that e-commerce has a positive and significant effect on financial performance of MSMEs. HR quality also has a positive and significant effect on financial performance of MSMEs. E-commerce and HR quality simultaneously have a significant effect on the financial performance of MSMEs. The implication of this research is a guideline for MSMEs in making business strategy decisions to ensure sustainable financial performance of MSMEs, which will help MSMEs to upgrade and survive in competition.

This research aims to determine the influence of work risk variables (X1), wages (X2) and work experience (X3) on work productivity (Y). The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The results of the research obtained the multiple linear regression equation Y= 0.908 + 0.331X1 + 0.474X2+ 0.337 t test results: The wage variable has a partially significant effect on work productivity with a sig result of 0.002 <0.05. t test results: The work experience variable has a partially significant effect on work productivity with a sig result of 0.002 <0.05. The results of the F test obtained an Fcount of 116,338 with a significance value of 0.000 < 0.05.

Controlling the production process is very important in improving product quality, especially in out of the box businesses. This research aims to find out how to control the production process in this business to improve product quality. To be able to answer the problem formulation in the research, qualitative analysis techniques were used, namely the data reduction stage, data presentation and drawing conclusions. The results of data analysis show that the company has not been able to control the production process properly.    

yayasan Galang Bersama Kami Foundation is an Islamic philanthropic humanitarian organization that is engaged in empowering poor people who use digital marketing as an online medium to attract potential donors to donate. The aim of this research is to find out how important the role of digital marketing is in attracting potential donors to donate to yayasan Galang Bersama Kami Foundation. This research approach uses a qualitative approach, which aims to interpret the data that has been collected, so as to obtain a general and comprehensive picture of the actual situation. Data collection techniques through interviews and observation. The data analysis technique uses interactive data analysis techniques. The results of this research are that digital marketing has the potential to attract potential donors to donate because it is very efficient in disseminating information about what is needed and to whom the donations are distributed. This research emphasizes the important role of the right digital platform to promote programs being run by foundations that are in need of potential donors. Using company digital marketing can increase trust and attract potential donors to donate to yayasan Galang Bersama Kami Foundation by using elements in digital marketing such as content marketing, social media, websites, digital advertising, CRM systems.

CV. Rapoviaka Simple is one of the MSMEs in the chocolate processing industry that processes semi-finished products into finished products in the form of chocolate bars with various flavors. This shows an effort to increase the added value in the chocolate processing process. This study aims to determine and analyze the amount of added value obtained from processing semi-finished chocolate (block paste) into chocolate bars at CV. Rapoviaka Simple. Data collection techniques in this study through observation and interviews. The data analysis method used is using the hayami method. Based on the results of the study, it shows that processed chocolate bars at CV Rapoviaka Simple provide high added value and profits for producers, with an input of 4kg /day, an output of 4kg/ day is obtained. The amount of added value obtained is Rp 157,188/kg with a value-added ratio of 49.9%, while the profit obtained is Rp 157,188/kg. The return to the owner of the production factor of labor and the contribution of other inputs is 22.72% and 4.73%, so that the company's profit is 72.53%.

This study aims to balance the global influence of domestic consumption, investment (PMDN), and government expenditure on Indonesia's Gross Domestic Product (GDP). This research is a digital research study that proceeds from qualitative methods using secondary digital analysis. The main focus of this research refers to the historical evolution of Indonesia's GDP from 2014 to 2023, using a multi-gallon linear regression approach. The results of the F test show that simultaneously, the influence of domestic consumption, investment (PMDN), and government expenditure has a significant influence on Indonesia's GDP. As a matter of fact, government spending has a significant influence on GDP. This analysis encourages greater attention to aspects of household expenditure and domestic investment to increase GDP value, as well as disrupting the balance of government spending. This step has been prevented and will help in the government's future planning in making policies to increase GDP.

The aim of this research is to find out the port service process and what obstacles occur during the port service process. There are several obstacles experienced by service users in ship service activities via Inaportnet. The first is that PNBP payments (VTS, signs and dangerous goods) are still manual, the reason being that service users don't understand Inaportnet. Apart from that, updates to computer devices. When using Inaportnet, system errors often occur. Efforts that can be made are to carry out updates so that PNBP payments can also be made online, carry out training and socialization about Inaportnet filling, update computer equipment and evaluate and upgrade the Inaportnet application.

This research aims to find out the procedure for calculating JHT tax and printing guarantee claim vouchers. The research method used in this journal uses data collection techniques in the form of observation, interviews and documentation. The results of this research show that the role of E-PPT My Tax in calculating JHT tax and the procedure for printing guarantee claim vouchers can make it easier for a company to record financial reports sequentially and in detail. Having procedures makes it easier to carry out an activity accurately, consistently and relevantly. The conclusion of this research is that the role of E-PPT My Tax in calculating JHT tax and the procedure for printing guarantee claim vouchers is very important because you can know how to calculate tax in detail and by printing guarantee vouchers, a company's financial reports can be directed and clear, and later An archive will also be created if the file is used at any time.

This research was conducted with the aim of finding out the influence of promotions and Brand Image on purchasing decisions in Lazada Indonesia e-commerce. The method in this research uses a quantitative method, which means a research process that uses numbers as a tool to analyze Lazada Indonesia purchasing decisions. The type of research in this research uses verification research, namely research that explains cause and effect relationships. The population in this research is all consumers who make purchases at Lazada Indonesia using questionnaire distribution techniques. Brand Image has a positive and significant influence on purchasing decisions on Lazada Indonesia e-commerce.

This research aims to determine the influence of prestige and social environment on the interest of Islamic Banking Department students at UIN Raden Fatah Palembang to work in Islamic banks. Prestige and social environment are two factors that are thought to influence students' interest in working in Islamic banks. This research used a quantitative method with an incidental sampling technique using the Slovin formula to obtain 93 samples. Data was collected through questionnaires and analyzed using the PLS (Partial Least Square) analysis technique via SmartPls. The results of the research show that the Prestige variable obtained a t-statistical value of 4.349 > 1.96 with a p-value of 0.000 < less than the significance level of 0.05, so it can be explained that prestige has a positive and significant effect on student interest and the Social Environment variable obtained a t-value statistics 2,931 > 1.96 with a p-value of 0.004 < less than the significance level of 0.05, so it can be explained that the Social Environment has a positive and significant effect on students' interest in working in sharia banks. The conclusion of this research is that prestige and the social environment influence the interest of students from the Sharia Banking Department at UIN Raden Fatah Palembang to work in a sharia bank. The higher the prestige of a job and the more supportive the social environment, the higher the student's interest in working in a sharia bank.    

In the context of doing business and interacting with others, ethics plays a crucial role. Business ethics is not just an element, but a determinant of the success of a business. This study aims to investigate and analyze the role of Business Ethics in building consumer trust and satisfaction. The research method applied is Systematic Literature Review (SLR) with a focus on journals that have been published from 2014 to 2023. The results of this study, namely: 1. Business ethics has a positive effect on consumer trust, 2. Business ethics has a positive effect on customer satisfaction.

This study examines the significant role of cash waqf in financing renewable energy projects for sustainable Islamic economic development. Using a descriptive qualitative approach, the research collects data through case analysis of Islamic social finance institutions involved in renewable energy funding, along with interviews with key informants such as waqf managers and Islamic finance practitioners. The data were analyzed using thematic analysis to identify recurring patterns and key themes related to cash waqf’s application in renewable energy projects. The findings show that cash waqf offers a more sustainable funding model compared to conventional charity. By preserving the principal and only utilizing the income, cash waqf provides long-term resources for clean energy projects. The study also highlights cash waqf’s advantages in terms of accountability and transparency, as waqf institutions are required to provide auditable financial reports. In contrast, conventional charity is often short-term and lacks structured oversight, making cash waqf a more efficient model for financing ongoing projects like renewable energy. The research also identifies challenges in implementing cash waqf, such as regulatory issues and lack of awareness. However, there are significant opportunities to address these challenges through collaborations with Islamic banks and sustainable financial institutions. This study proposes integrating cash waqf with Islamic finance principles and ESG criteria to increase its impact on renewable energy projects. With appropriate regulation and increased awareness, cash waqf can play a crucial role in driving the transition to a sustainable green economy.

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

Environmental degradation and poverty remain pressing challenges in Indonesia, exacerbated by rapid economic growth and resource exploitation. The increasing demand for sustainable development has highlighted the need for alternative financial models that integrate both economic growth and environmental protection. Sharia-based green investments have emerged as a promising solution, offering a framework that aligns ethical considerations with sustainability goals. This study examines the impact of Sharia-based green investments on social welfare and environmental sustainability in Indonesia, with a focus on reducing income inequality and fostering community development. Using a mixed-method approach, including quantitative analysis of secondary data on green investment performance and qualitative interviews with key stakeholders, the research evaluates how these investments contribute to enhancing income equality, providing access to renewable energy, and promoting sustainable economic activities. Findings show that Sharia-based green investments not only improve income distribution, especially in rural areas and small businesses, but also contribute to environmental sustainability through renewable energy projects and eco-friendly infrastructure. The study also compares the environmental benefits of Sharia-based investments with conventional models, emphasizing their superior alignment with long-term sustainability goals. The research underscores the potential of Sharia-based green investments as a model for inclusive economic growth and environmental protection, supporting Indonesia’s progress toward achieving the Sustainable Development Goals (SDGs).

This study explores the impact of religious values on Muslim consumers' behavior toward green financing and eco-friendly products within the framework of Islamic economics. The research utilized a quantitative approach with a descriptive survey method, surveying 250 Muslim consumers from urban areas in Indonesia. A structured questionnaire with a five-point Likert scale was employed to measure religiosity and eco-friendly purchasing behavior. The multiple regression analysis showed that religiosity significantly influences green purchasing behavior, with higher religiosity scores correlating with greater engagement in environmentally conscious purchasing decisions. Additionally, the t-test and ANOVA revealed significant differences between Sharia-compliant and non-Sharia-compliant groups, with the Sharia-compliant group exhibiting stronger eco-friendly purchasing behavior. These findings suggest that Islamic principles related to environmental stewardship, such as Khalifa (guardianship of the earth) and Israf (avoiding wastefulness), play a significant role in shaping consumer attitudes toward sustainability. The study concludes that religious values are a crucial determinant of green purchasing behavior and that incorporating these values into sustainability initiatives can effectively promote eco-friendly behavior, especially in communities where religion plays a central role. Policymakers and educators can leverage religious frameworks to foster sustainability and encourage more responsible consumer behavior in Muslim-majority communities.

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.

This study investigates sustainable Islamic business models through a qualitative case study of green-tech startups in Central Java, Indonesia. Using semi-structured interviews with founders, managers, and employees, complemented by secondary data from business reports and sustainability disclosures, the research examines how Islamic ethical principles, including stewardship (khalifah), social welfare (maslahah), and justice (adl), are integrated into operational practices and sustainability strategies. The purposive selection of 3–5 startups enables an in-depth exploration of organizational decision-making, innovation adoption, and environmental and social performance. Thematic analysis identifies recurring patterns in ethical integration, technological innovation, and sustainability outcomes. Findings reveal that Islamic startups effectively embed ethical values into operations, fostering environmental accountability through renewable energy initiatives, waste reduction, and resource optimization, while enhancing community engagement and equitable service delivery. Technological innovations such as IoT, AI, and blockchain further support sustainability performance, enabling startups to monitor and optimize environmental outcomes without compromising financial viability. Comparative analysis demonstrates that Islamic startups outperform non-Islamic counterparts in key sustainability metrics, including carbon reduction and social impact, highlighting the competitive advantage of ethics-driven entrepreneurship. Overall, the study confirms that Islamic ethical frameworks foster both environmental accountability and technological innovation, providing a practical model for sustainable development in emerging economies. These findings offer valuable insights for policymakers, investors, and entrepreneurs seeking to align ethical, social, and environmental objectives with business strategy.

Oral health is an important aspect in maintaining the quality of life of the elderly. However, the elderly often face challenges in maintaining oral hygiene due to decreased physical abilities, changes in cognitive status, and lack of knowledge and access to dental health services. This study aims to identify factors that influence oral hygiene in the elderly and to develop an effective community-based intervention to improve oral hygiene among the elderly. The methods used in this study included a survey of knowledge, attitudes, and oral hygiene practices before and after counseling, as well as direct observation of oral hygiene in 50 elderly in the local community. The intervention was carried out through counseling, training, and providing support from family and community. The results showed a significant increase in knowledge of the elderly, from 60% before counseling to 85% after. Positive attitudes also increased, with more than 80% of the elderly showing a stronger intention to maintain oral hygiene independently. Oral hygiene practices also improved, with 75% of participants reporting brushing their teeth at least twice a day after the intervention, compared to 40% before the intervention. In addition, family and community support play an important role in facilitating these behavioral changes. The conclusion of this study is that a comprehensive community-based intervention is effective in improving oral hygiene in the elderly. This approach, which combines education, attitude change, and social support, can be a model adopted in oral health programs in other communities to improve the quality of life of the elderly.