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Rahman Rahman; Putu Eka Meiyana Erawan; Siti Fatimah Zahrani; Sitti Fadhila Zulfahmi; Desrianti Desrianti +13 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to control the population of Aedes aegypti mosquitoes, which are the main vector of Dengue Hemorrhagic Fever (DHF), through the making and utilization of ovitraps in Sawa Village, Sawa District, North Konawe Regency. The methods applied in this program included field observation and door-to-door socialization to the community regarding the function, benefits, and procedure of making ovitraps. The socialization was designed to provide practical knowledge and raise awareness among residents about the importance of preventing mosquito breeding as part of DHF control efforts. A total of 30 households were involved as direct participants in this activity, and 30 ovitrap units were successfully made and distributed evenly to each household. The results showed that the community responded enthusiastically and expressed interest in adopting the ovitraps as a preventive measure. In addition, participants reported gaining new understanding about their active role in maintaining environmental health and reducing the risk of DHF transmission. The involvement of the community not only ensured that the ovitraps were effectively utilized, but also encouraged sustainable behavior in mosquito control practices. Overall, this program demonstrated that simple, low-cost, and community-based interventions such as ovitraps, combined with education and awareness campaigns, can contribute significantly to reducing the breeding sites of Aedes aegypti mosquitoes and lowering the potential spread of DHF in endemic areas.

Najwa Deisya Mayla; Fristia Berdian Tamza; Diah Gustiniati Maulani; Dona Raisa Monica; Refi Meidiantama

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the relevance of applying restorative justice in resolving counterfeiting cases committed by children, by examining the normative, juridical, and practical aspects within Indonesia’s juvenile criminal justice system. The background of this study arises from the dilemma between protecting the rights of children as offenders and the state’s obligation to maintain economic stability and public trust in the national currency. The research method employed is juridical-descriptive with a normative approach,. The implementation of restorative justice can still safeguard public interests, provided it involves relevant institutions such as Bank Indonesia and produces measurable recovery agreements. Thus, restorative justice serves as an alternative approach that balances child protection and legal certainty, while also contributing to the prevention of counterfeit money circulation in society.

Fajar Andrianto; Ahsan Sumantika

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of changes in interest rates, exchange rates, economic growth, and world oil prices on stock returns in the transportation and logistics sector in Indonesia during the period 2006–2024. This sector was chosen because it is highly vulnerable to fluctuations in macroeconomic factors that have a direct impact on companies' operating costs and financial performance. The method used is multiple linear regression with an annual panel data approach, using a sample of transportation and logistics companies listed on the Indonesia Stock Exchange. The independent variables include changes in interest rates, exchange rates, economic growth, and oil prices, while the dependent variable is stock returns. The results show that, partially, only changes in interest rates have a significant negative effect on stock returns. Conversely, exchange rates, economic growth, and oil prices have no statistically significant effect. Simultaneously, these four variables also show no significant effect on stock returns. This study makes a new contribution through the use of a long observation period and a focus on the transportation and logistics sector, thereby providing a deeper understanding of this sector's sensitivity to macroeconomic conditions.

Patricia Wira Lestari

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

The spirituality of today’s church youth encounters multidimensional challenges, particularly the pervasive influence of digital culture, the gradual decline in interest toward spiritual disciplines, and the weakening of involvement in ecclesial ministry. Such dynamics often create a gap between theological knowledge and lived faith experiences. This Community Service (PkM) initiative was designed to respond to these issues by implementing an interactive model aimed at enhancing the spiritual understanding of the youth at GKSI Trimorejo Congregation. The model emphasizes participatory learning processes, in which youth are not merely passive recipients of teaching but active contributors to collective faith formation. The methodological framework consisted of three main stages: initial observation to identify needs and spiritual conditions; preparation of training modules contextualized with the congregation’s realities; and the implementation of interactive activities such as group discussions, thematic Bible studies, role-play, and collective reflection. Evaluation strategies integrated both quantitative and qualitative approaches, including pre-tests and post-tests to measure cognitive growth, alongside participatory interviews to capture experiential insights. The findings reveal a notable increase in youth comprehension of biblical principles, heightened enthusiasm and participation in church programs, and the establishment of a more cohesive spiritual learning community. Furthermore, the process encouraged a deeper sense of belonging and responsibility among the participants toward their ecclesial environment. In conclusion, the interactive model demonstrates significant effectiveness in fostering youth spirituality and may serve as a viable alternative strategy for churches encountering similar challenges within contemporary contexts of ministry.

Ribka Novianeli; Ali Rohman

Jurnal Media Administrasi 2025 Universitas 17 Agustus 1945 Semarang, Indonesia

Government representatives are members of legislative institutions elected by the people to represent their interests and aspirations in the policy-making and decision-making processes of government. People's representatives have a moral and ethical responsibility in carrying out their duties as representatives of the public's interests. The early history of the formation of people's representatives dates back to the Preparatory Committee for Indonesian Independence (PPKI), which also appointed the first president and vice president in Indonesia. People's representatives are a key pillar in the democratic system, serving as a channel for the people's aspirations. In carrying out their duties, they are required to uphold ethical values, integrity, and morality. However, various cases of ethical violations involving members of the House of Representatives (DPR) have triggered an increasingly critical public response, especially in the digital era that enables information transparency. This study aims to analyze how ethical violations by people's representatives affect public perception and how social media strengthens the public's critical power. This research method is qualitative-descriptive with a case study approach. The results show that public response to ethical violations has increased sharply through digital platforms, which has a direct impact on public trust and the legitimacy of legislative institutions. Social media has become a primary medium for expressing disappointment and moral pressure on people's representatives. In addition, social media has also changed the way organizations and individuals interact. The speed of information dissemination magnifies the social impact of every action by members of the House of Representatives. Ethics reform and a stricter oversight system are needed to maintain the integrity of representatives. This research concludes that the ethics of representatives are crucial for maintaining public trust. It is crucial for representatives to uphold a code of ethics to ensure integrity, which will lead to a positive public response and trust in the government.

Rony Kriswibowo; Johan Suryo Prayogo; Danuditya Purna Atmaja; Lusi Fitria Yunani; Sayyidah Hajar Faiqotul Muhimmah +2 more

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

The development of wearable technology, especially smartwatches, opens up great opportunities in preventive health monitoring, especially in rural areas such as Sembung Village, Wringinanom, Gresik, where access to health services is limited. However, this technology is still alien to the local community. Preliminary surveys show that the majority of citizens, including health cadres, have never used or even seen a smartwatch in person, and view it as a luxury and irrelevant item. In fact, the potential of smartwatches as “digital health assistants” is huge from tracking heart rate, blood oxygen levels (SpO₂), stress levels, to physical activity reminders that are essential for early detection of health disorders. This service activity aims to improve digital literacy and adoption of smartwatch technology through a participatory educational approach and direct assistance. Implementation methods include: (1) coordination with the village government and health workers, (2) Interactive socialization using local languages, (3) step-by-step practical training, (4) simulation of application in the field, and (5) pre-test and post-test evaluation of 27 participants (25 health cadres, 1 midwife, 1 nurse). The results showed significant improvements: function understanding from the original value of 1.8 increased to 4.2, consumption interest from the original value of 2.1 increased to 4.0, benefit perception from the original value of 1.9 increased to 4.3, self confidence from the original value of 1.5 increased to 3.8, and digital literacy awareness from the original value of 2.0 increased to 4.1. The hands-on approach proved effective in changing participants ' mindset from skeptical to enthusiastic, proving that the digital divide is not due to incompetence, but the lack of access to contextual education. The implication is that smartwatch has the potential to become a strategic tool for village health cadres in early detection and real-time data-based health education, provided that it is supported by sustainable mentoring.

Ummi Maulidatus Syahro; Mohammad Saied; Hemas Haryas Harja Susetya

Jurnal Bintang Pendidikan Indonesia 2025 Pusat Riset dan Inovasi Nasional

This study was motivated by the low motivation and boredom of students in learning Indonesian, which is still dominated by conventional methods and results in less optimal conceptual understanding. The purpose of this research is to implement Wordwall as an interactive learning medium to improve students’ conceptual comprehension, interest, and motivation. This research employed a qualitative method with a descriptive qualitative approach. The subjects were X students of MA Darul Lughah Wal Karomah Kraksaan. Data were collected through observation, interviews, and documentation. The findings revealed that Wordwall successfully created a more engaging and enjoyable learning atmosphere compared to traditional teaching methods. Its interactive features, such as quizzes, word-matching activities, and word-search exercises, stimulated students’ enthusiasm and encouraged them to actively engage with the material. The scoring system and timer also fostered a healthy sense of competition, which further motivated students to participate. However, some limitations were identified, including the possibility of cheating, the relatively small font size, and the time-consuming process of preparing questions. Despite these challenges, the implication of this study suggests that Wordwall can serve as an innovative alternative medium for teaching Indonesian, providing both meaningful learning experiences and enhanced learning quality.

Gunawan Suryo Tirto; Puji Rahayu; Siti Zumrotus Saadah

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Mosques play a strategic role as centers of worship and community development at the local level, serving not only as places of worship but also as spaces for non-formal religious education. However, many rural mosques are experiencing declining functionality due to limited facilities, human resources, and a lack of sustainable programs. This condition is evident in the Al-Karomah Mosque in Kalibundar Hamlet, where religious activities have declined due to the lack of sustainability of the Al-Qur'an Education Park (TPA) program. This community service activity aims to revitalize the function of the mosque by strengthening the TPA by emphasizing the instilling of religious moderation values ​​and increasing community participation. The method used is Participatory Action Research (PAR) involving mosque administrators, TPA teachers, community leaders, and parents of students through observation, interviews, and documentation of activities. The program implemented includes improving TPA management, teacher training, developing a simple curriculum based on religious moderation, and reactivating Quran recitation activities and habituating worship. The results of the activity indicate an increase in interest in learning the Quran, strengthening the values ​​of tolerance and togetherness, increasing community participation, and growing awareness of the importance of religious moderation. Thus, revitalizing prayer rooms through strengthening TPA is effective in strengthening religiosity while building social harmony based on religious moderation. The method used in this article is Participatory Action Research (PAR), involving mushola management, TPA teachers, community leaders, and parents of students through field observations, interviews with religious figures, and activity documentation. Program activities include improving TPA management, teacher training, developing a simple curriculum based on religious moderation, and reactivating Qur’anic learning and regular worship activities. The results of the program show: (1) increased interest in learning the Qur'an among children and youth, (2) strengthened values of tolerance, togetherness, and social awareness, (3) growing community participation in religious activities, (4) the role of the mushola as a center of religious moderation at the hamlet level, (5) increased participation of students and community members, (6) rising awareness of the importance of religious moderation, and (7) the reestablishment of Mushola Al-Karomah as a center of community religious activities. Thus, revitalizing the mushola through the TPA has proven effective in strengthening religious values while building social harmony based on religious moderation

Dian Putri Ramadhani; Dian Putri Ramadhani; Annisa Sanny; Mila Arasy; Siti Maisyarah

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

Tujuan dari penelitian ini adalah untuk melihat bagaimana peran influencer dan social media marketing berdampak pada minat mahasiswa manajemen universitas pembangunan panca budi medan untuk membeli sandal crocs. Studi ini termasuk dalam kategori kuantitatif asosiatif. Penelitian ini melibatkan 5.695 mahasiswa Manajemen dari Universitas Pembangunan Panca Budi Medan angkatan 2023 dan 2024 yang mengenal sandal Crocs. Penelitian ini menggunakan teknik purposive sampling dan rumus Slovin untuk memilih 99 responden yang berusia 18-25 tahun dari Program Manajemen Prodi di Universitas Pembangunan Panca Budi. Data primer dan data sekunder dikumpulkan melalui studi kepustakaan dan kuesioner dengan skala Likert. Uji validitas dan reliabilitas dilakukan pada semua item pernyataan; variabel peran influencer (X1), social media marketing (X2), dan variabel minat beli (Y) dinyatakan valid dan reliabel; regresi linear berganda, uji parsial (T), uji simultan (F), dan koefisien determinasi (R2). Uji asumsi klasik data digunakan dalam penelitian ini. Menurut Analisis Regresi Linear Berganda variabel peran influencer (X1) dan social media marketing (X2), ada korelasi positif antara minat beli (Y). Menurut hasil uji parsial (uji T), peran influencer (X1) memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,184 dan signifikansi 0,002 (kurang dari 0,05). Social media marketing (X2) juga memiliki pengaruh positif dan signifikan terhadap minat beli (Y), dengan nilai t hitung 3,113 dan signifikansi 0,002 (kurang dari 0,05). Menurut hasil uji simultan (uji F), variabel peran influencer (X1) dan social media marketing (X2) secara bersama-sama memiliki pengaruh signifikan terhadap minat beli (Y), dengan nilai f hitung sebesar 5,717 dan signifikansi 0,005 (kurang dari 0,05). Variasi dalam minat beli (Y) sebesar 62,0% disebabkan oleh variabel peran influencer (X1) dan social media marketing (X2). Faktor-faktor lain yang tidak dibahas dalam penelitian ini memengaruhi 38,0% variasi dalam minat beli (Y).

Niaty Beladinna; Muamaroh, Muamaroh; Muamaroh, Endang Fauziati

International Journal of Educational Technology and Society 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study investigates teachers’ perceptions, challenges, and institutional support related to the implementation of Differentiated Instruction (DI) in a rural Indonesian secondary school under the context of the Kurikulum Merdeka reform. While DI is widely recognized as a student-centered pedagogical framework that adapts content, process, product, and learning environment to students’ readiness, interests, and learning profiles (Tomlinson, 2017), its application in rural contexts remains underexplored. Employing a qualitative case study design, data were collected from three English teachers and two school stakeholders at MTs N 2 Manggarai Barat through semi-structured interviews, questionnaires, and classroom observations. Thematic analysis revealed that teachers perceived DI as a way to recognize learner diversity and as part of curriculum compliance, but their practices often remained partial and uneven. Stakeholders expressed awareness of DI, though with differing emphases: the headmaster focused on inclusivity, while the curriculum coordinator referred to multiple intelligences and student potential. Teachers faced challenges in three main areas: managing student diversity and curriculum shifts, preparing the Modul Ajar, and addressing students’ limited English vocabulary. Institutional support was evident through facilities, monitoring, and professional development, yet remained largely administrative rather than pedagogical. These findings confirm earlier studies that DI in Indonesia is conceptually valued but practically constrained by systemic, contextual, and linguistic barriers. The study recommends sustained, hands-on professional development, leadership mentoring, and reduced administrative burdens to enable DI’s transformative potential in rural schools.

Ika Putra Viratama; Ludya Fatmawati; Nabila Fitri Angelika; Rimba Rahmawati; Silvi Laila Rista Fauziah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Active and innovative learning is crucial in improving students' critical thinking skills, especially in science learning at the elementary level. The Problem Based Learning (PBL) model is an effective approach to stimulate critical thinking, analysis, and problem-solving skills in fifth-grade students. This study aims to describe the implementation of the PBL model in science learning to improve fifth-grade students' critical thinking skills. The approach used is a literature study by collecting data from various written sources such as scientific journals and relevant publications regarding the application of technology and innovative learning models. The results of this study indicate that the implementation of the PBL model can increase students' learning motivation and critical thinking skills, while also assisting teachers in creating an interesting and enjoyable learning atmosphere. Thus, the PBL model can be an effective solution in developing students' higher-order thinking competencies in an educational era that demands creativity and innovation.

Pranoto Effendi

Jurnal Masyarakat Mengabdi Nusantara 2025 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Literacy, specifically reading, is a crucial skill for Islamic students (santri). Reading opens the door to knowledge. This article reports on literacy-boosting activities for students at the Al-Hidayah Quranic Islamic Boarding School to encourage their enthusiasm for reading. These activities include giving students reading assignments. They choose books they enjoy and have access to. Within a week, they complete their homework by reading and studying the book. At the next meeting, they are tasked with presenting what they have read and the benefits they can gain from the book's contents. The presentation is delivered orally without the aid of PowerPoint. Skills honed in this mentoring include the courage to speak freely, summarize the book's contents, extract wisdom, and the ability to persuade listeners. This activity is expected to not only improve the students' literacy skills but also shape their character, enabling them to convey information effectively and confidently. Thus, this activity plays a role in developing communication skills that will be useful for their future lives, both within the Islamic boarding school environment and in the wider community.Islamic boarding school students

Aldy Nugroho

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The purpose of this study was to: 1) Whether or not there is an influence of the use of technology on student achievement in the PAP Study Program of FKIP UNS; 2) Whether or not there is an influence of interest in learning on student achievement in the PAP Study Program of FKIP UNS; and 3) Whether or not there is an influence of the use of technology and interest in learning on student achievement in the PAP Study Program of FKIP UNS. This research uses a quantitative approach with a survey method. The population in this study were active students in the PAP Study Program of FKIP UNS Class of 2019, 2020, and 2021 with the number of samples determined by the Issac and Michael table obtained 150 samples. The data analysis in this study used multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The results showed that: 1) There is a negative and significant effect of technology use on student learning achievement in the PAP Study Program at FKIP UNS. This is evidenced by the tcount value greater than the ttable (2.453> 1.976) and a significance value of 0.015 <0.05. 2) There is a positive and significant effect of interest in learning on student achievement in the PAP Study Program at FKIP UNS.  This is evidenced by the tcount value greater than the ttable (10.905> 1.976) and a significance value of 0.000 <0.05. 3) There is a positive and significant effect of the use of technology and interest in learning simultaneously on student achievement in the PAP Study Program at FKIP UNS. This is evidenced by the value of Fcount greater than Ftable (116.615 > 3.78) and a significance value of 0.000 <0.05. The results also show that the use of technology and interest in learning together can affect learning achievement by 60.8% while the other 39.2% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.

Marsya Grace Lady Waruwu; Naomi Meiati Sinaga; Aisyah Putri; Agnes Yohana Lumban Batu; Asri Natalia Sitompul +3 more

Journal of Student Research 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the implementation of creative learning among lower-grade students at SDS Parulian 2 Medan. The research employed a descriptive qualitative method with data collected through observation and questionnaires. The subjects were 51 students from grades II and III. The observation results indicate that teachers still tend to use conventional methods; however, students appeared more enthusiastic when the lessons were accompanied by creative activities such as educational games, quizzes, and the use of concrete media. The questionnaire findings support this, showing that 66.1% of students expressed liking creative learning, 17.6% stated it was average, and 16.3% reported less interest. The combined average score of 2.49 indicates that students’ interest in creative learning is at a moderate to high level. These findings highlight that the application of simple creative strategies can provide more enjoyable and meaningful learning experiences for elementary students. The study recommends that teachers optimize the use of media and varied methods to make learning more engaging and aligned with students’ developmental needs.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This article employs a Critical Literature Review (CLR) approach, analyzing studies from 2013–2025 that include academic papers, nationally accredited journals (Sinta 2–4), and reputable international journals indexed by Scopus (Q1–Q4) to understand systemic fraud and audit failure in Indonesia.Previous re-search has mostly explained fraud from individual or organizational views, while few have addressed structural factors such as the normalization of fraud, weak regulatory oversight, and the crisis of auditor legitimacy. The synthesis reveals four main issues. First, systemic fraud in Indonesia has shifted from in-dividual misconduct to a structured socio-economic phenomenon rooted in culture. Second, auditing as a control mechanism remains technically focused, often failing to uncover collusive fraud involving top management. Third, an expectation gap exists between unqualified audit opinions and public demands for assurance against corruption, reducing trust in auditors. Fourth, conflicts of interest arising from audit fee dependence, weak regulation, and limited adoption of audit technology and forensic analytics indicate the need for institutional reform. Therefore, this article calls for an integrative framework that connects individual, organizational, regulatory, and socio-cultural dimensions to address systemic fraud and rein-force public accountability in Indonesia.

Zuwaibatul Aslamiyah; Romi Rizal Fauzi; Salman Al Farisi; Muhammad Saifurrahman

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the forms of conflicts that arise within the educational environment and their implications for educational management. The research employs a quantitative approach based on library research by reviewing relevant journal articles published between 2020 and 2025 that address value conflicts, educational policies, and inter-stakeholder interests. The results indicate that value conflicts are often influenced by cultural differences, parenting styles, technological developments, and friction between traditional and modern values in schools. Policy conflicts emerge when national policies are not aligned with the readiness of facilities, teachers’ competencies, and school contexts. Meanwhile, conflicts of interest occur due to differing priorities among teachers, school principals, parents, and the government. These findings emphasize the importance of implementing adaptive and collaborative management strategies. This article provides an overview of an ideal educational management model to address conflicts and identify opportunities for improvement in the future.  

Vincentius Satria Wiratama; Martin Setyawan; Birmanti Setia Utami

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Tinctori is a company focused on sustainable fashion products using natural dyes. Based on observations and interviews, Tinctori’s existing promotional media are still limited and have not effectively conveyed its sustainability values or modern fashion appeal. Therefore, a more engaging, informative, and accessible promotional medium is needed. This study aims to design a digital photobook as a marketing support medium for Tinctori’s products. The research uses a qualitative method with a linear strategy, consisting of problem identification, data collection, analysis, design, and testing stages. The result is an interactive e-book–based digital photobook that presents the company profile, production process, and product catalog of Tinctori. Based on the testing results, the media was considered attractive, communicative, and effective in conveying the brand message and increasing audience interest. This research is expected to serve as an example of efficient, eco-friendly digital media that supports sustainable fashion promotion in Indonesia.  

Asri Wulan Fadillah Sari; Ambardi Ambardi

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

Advances in technology and information have given rise to digital innovations such as e-commerce and social media, which have had a major impact on the beauty industry. One popular strategy is influencer marketing, which involves utilizing public figures to influence the purchasing decisions of audiences. In addition, product quality is also an important factor that determines consumer purchasing interest. This study aims to analyze the influence of influencer marketing and product quality on consumer purchasing interest in the Dricha Skincare brand. The method used is a quantitative approach with a survey of 81 respondents selected using the Slovin formula. The data were analyzed using multiple linear regression with tests for normality, multicollinearity, and heteroscedasticity. 

Asri Mariam Syarah; Lasmi Wardiyah

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

This study aims to analyze the implementation of the murabahah contract in the Home Ownership Credit (KPR) financing product at Bank Syariah Indonesia (BSI) Cimahi Branch Office. This study uses a descriptive qualitative method with data collection through interviews, observation, and documentation. The results show that the KPR financing mechanism at BSI Cimahi Branch Office has been running in accordance with sharia principles established by the National Sharia Council (DSN-MUI). The process starts from customer application, wakalah contract, to the implementation of the murabahah contract with the principle of transparency of the principal price and profit margin agreed in advance and fixed throughout the financing tenor. The implementation of this system provides payment certainty for customers and protects against the risk of interest rate fluctuations. In terms of performance, Murabahah KPR financing at BSI Cimahi Branch Office has contributed significantly to the financing portfolio with a low level of Non-Performing Financing (NPF) and positive growth every year. However, challenges still exist in the amount of the down payment and the attachment of a fixed margin that can be a burden for customers with limited financial capabilities. Overall, the murabahah contract has proven to be an effective, transparent, and sharia-compliant instrument in supporting home ownership for the Muslim community in Indonesia.

Nasywa Febrianti N.; Neneng Miskiyah; Divianto, Divianto

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

This study aims to analyze the financial risk of PT Smartfren Telecom Tbk during the 2014–2023 period, focusing on both short-term and long-term liquidity aspects. The analysis employs financial ratios as measurement tools to assess the company’s financial stability and its ability to fulfill financial obligations within their respective time frames. The ratios used include the current ratio, quick ratio, interest coverage ratio, and cash flow-to-debt ratio. The results indicate that the company faces significant challenges in maintaining short-term liquidity, as reflected in the consistently low values of the current and quick ratios throughout the observation period. This condition suggests a limited ability of the company to meet its short-term obligations using available assets. In terms of long-term liquidity, although there are efforts to strengthen the capital structure, the company still encounters difficulties in meeting its long-term debt obligations. This is evident from the low interest coverage ratio and cash flow-to-debt ratio. Therefore, improving operational efficiency, implementing more effective cash management, and undertaking financial restructuring are essential measures to strengthen the company’s liquidity position sustainably.