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This study aims to analyze the potential utilization of empty space on the second floor of the domestic terminal of Zainuddin Abdul Madjid International Airport (ZAM) Lombok to increase revenue from the non-aeronautical sector. The background of this study is based on the importance of optimizing airport assets to support long-term financial sustainability. This is crucial considering that the aeronautical sector is highly dependent on fluctuating flight traffic. Therefore, the development of the non-aerospace sector is a strategic alternative that needs to be seriously addressed. The research method used is descriptive qualitative, with data collection techniques through direct observation on site, interviews with airport management, and documentation studies. The results of the observation indicate that there is an empty space on the second floor of the terminal, specifically between the waiting room and a row of commercial tenants, which has not been optimally utilized. This area is considered to have a strategic position and quite high passenger traffic, so it has the potential to be developed into a new commercial facility. One of the proposed developments is a photobox service business unit with a local Lombok cultural theme. This concept is considered interesting because it combines digital technology with elements of cultural tourism promotion, in line with the trend of tourist needs for documentation and unique experiences. A feasibility analysis was conducted using the Business Model Canvas approach and the 7P marketing strategy (product, price, place, promotion, people, process, and physical evidence). The results showed that this idea is feasible from both an operational and marketing perspective. The study concluded that developing a photo booth business in an empty airport area has the potential to become a new, stable, efficient, and market-relevant source of revenue. Recommendations are given to airport management to immediately realize the utilization of this area to support the airport's role as a regional economic and tourism hub.

This study explores the critical role of law in preventing and addressing crimes within the trade sector, focusing on specific economic crimes such as corruption, embezzlement, market manipulation, and smuggling. These crimes are on the rise, primarily driven by social and economic inequality. Unequal wealth distribution, weak regulatory oversight, and legal loopholes create opportunities for individuals and groups to pursue illicit financial gains. Powerful economic entities often exploit these weaknesses to maintain monopolistic control, deepening inequality and obstructing fair competition. Moreover, inadequate law enforcement and a lack of transparency within bureaucratic systems contribute to the widespread practices of bribery and collusion between business actors and government officials. This undermines the effectiveness of existing regulations and diminishes public confidence in the legal framework. The consequences of such economic crimes extend beyond financial losses; they significantly affect the broader society. These include rising poverty and unemployment, the deterioration of public trust in legal institutions, and increased social instability, all of which threaten sustainable economic development. To address these challenges, this study applies criminological and legal perspectives, underlining the necessity of multisectoral collaboration. It advocates for stronger government and legal institutional efforts, along with active community engagement, to enhance oversight mechanisms and promote transparency. Firm and equitable enforcement of laws is essential in ensuring justice and restoring trust. Ultimately, a collective commitment to legal reform and accountability is vital to building a trade environment that is fair, inclusive, and conducive to long-term national growth.

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.

During the COVID-19 pandemic, women in Bangladesh encountered higher financial crises than men. This aggravated pre-existent gender disparities in employment, income, and resource consumption. Therefore, the study investigates the extent to which the pandemic exacerbated discrepancies. It provides remedies based on proliferating electronic commerce networks. Furthermore, data from the World Bank, International Labor Organization, and UN for Women was gathered to evaluate the gender-based impact of COVID-19 on economic opportunities within Bangladesh, influencing e-commerce from an economic perspective across Bangladesh. The research findings reveal that Bangladesh possesses the potential to encompass electronic commerce within economic settings and empower women to engage in economic projects. Furthermore, the research recommends focusing on different cultural and policy settings to create further economic opportunities in Bangladesh. Future studies should attempt to study the effects of infrastructure and cultural norms on e-commerce and its potential to bridge the gender gap across varying regional settings.

PT Unilever Indonesia’s strategic application is examined through the Balanced Scorecard framework, focusing on four key perspectives: financial, customer, internal business processes, and learning and growth. The analysis reveals that while the company demonstrates strong financial performance, such as high ROI and ROE, challenges like declining annual profits and increasing liabilities signal the need for improved cost management and risk mitigation. Unilever's strategy emphasizes innovation and customer relationships, leveraging Total Quality Management (TQM) and continuous product enhancements. However, internal issues such as employee work culture, inadequate facilities, and employee satisfaction remain significant obstacles to organizational performance. The findings suggest a need for stronger employee engagement and workplace improvements, alongside enhanced financial sustainability strategies. Future research could explore how external factors, such as shifting market trends and government regulations, influence Unilever’s strategic decisions and overall success.

Profitability, measured by Return on Asset (ROA), is a key indicator for assessing the performance and resilience of the banking sector. During the 2019–2023 period, the Indonesian banking sector faced significant pressure from the COVID-19 pandemic, which impacted asset quality and financial performance. This study aims to analyze the simultaneous and partial effects of Non-Performing Loan (NPL), the BI Rate, inflation, Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on the ROA of commercial banks in Indonesia. This research employs a quantitative approach using monthly secondary data from 2019 to 2023. The analysis was conducted using Robust Least Squares (RLS) with M-estimation, a Wald test for simultaneous significance, and a z-statistic for partial tests. The results indicate that, simultaneously, the five independent variables have a significant effect on ROA with a significance value of 0,000 and a coefficient of determination of 67,1 percent. Partially, NPL has a significant negative effect on ROA, while NIM, CAR, and inflation have significant positive effects. The BI Rate shows no significant influence. The implications of these findings highlight the managerial importance of strengthening credit risk management to control NPL, enhancing intermediation efficiency to maintain a healthy NIM, and preserving capital adequacy. From a policy perspective, these results justify the continued strengthening of prudential supervision over banks' internal ratios by financial authorities. Furthermore, the insignificance of the BI Rate suggests that the monetary policy transmission to bank profitability is indirect, necessitating a focus on internal factors to maintain the stability of the banking sector.

Long-distance marriages are increasingly common due to economic and work demands. This presents challenges in maintaining the commitment of married couples. This study aims to describe the nature of marriage commitment in long-distance relationships, examining it from personal, moral, and structural perspectives. Data collection techniques used in-depth interviews, observation, and documentation. The research informants were married couples in long-distance marriages. The results show that couples in long-distance marriages still have a strong commitment. The personal commitment aspect is reflected in the intensity of communication, maintained love and attraction, and is identified as a couple that is internalized in each other. The moral aspect shows from ethical awareness and cultural and religious values that strengthen responsibility towards partners. Meanwhile, structural commitment is identified through the presence of children, financial responsibility, and external obstacles that support maintaining the relationship. The psychological dynamics of couples are characterized by the ability to regulate emotions, cognitive adjustment to distance, and strong intrinsic motivation. These findings suggest that marital commitment can be maintained in long-distance marriages if supported by shared awareness, quality communication, and strong shared values.

This study is motivated by the increasing competition among cooperatives and the declining number of members at BMT Assyafi’iyah in recent years. This condition indicates the presence of various factors influencing people's decisions in choosing Islamic financial institutions. The purpose of this research is to analyze the influence of advertising, financial literacy, and personal selling on the decision to become a member of a savings and loan cooperative from the perspective of Islamic business principles. The research was conducted at BMT Assyafi’iyah, Sumberagung District, Pringsewu, involving 89 respondents selected through purposive sampling. A quantitative approach was used with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires and analyzed using statistical techniques. The results show that advertising has no significant effect on membership decisions, while financial literacy has a significant influence, and personal selling is the most dominant factor. These findings suggest that financial understanding and direct interaction are more effective in attracting prospective members than advertising strategies.

The school uniform policy is part of the broader education policy aimed at instilling the values of nationalism, social equality, discipline, and fostering a spirit of unity among students. However, in its implementation in Pekanbaru City various issues are still found, such as the financial burden placed on parents for purchasing uniforms, lack of transparency from schools, and suboptimal parental involvement and supervision by the education office. This study employs a qualitative method with a descriptive phenomenology approach. The research refers to the policy implementation theory of Yulianto Kadji, namely the MSN Approach (Mentality-Approach, System-Approach, and Networking-Approach). Data were collected through in-depth interviews, direct observation, and documentation. Informants included representatives from the Pekanbaru City Education Office, school principals, and parents. The results of the study indicate that the implementation of the school uniform policy in Pekanbaru City has not been optimal. From the mentality approach, there are still objections from parents regarding the cost of uniforms and limited understanding of the policy regulations. From the systems perspective, regulations are not consistently enforced by schools, including a lack of prioritization for underprivileged students and the absence of strict sanctions for policy violations. Meanwhile, from the networking approach, parental involvement and the role of school committees in decision-making remain weak, resulting in the lack of effective strategic partnerships between schools, parents, and the education office.

Electronic Medical Records (EMR) are essential for improving the quality, efficiency, and continuity of healthcare services. Despite mandates requiring full implementation of EMRs in Indonesian healthcare facilities by the end of 2023, many hospitals continue to face challenges in achieving effective adoption. This study aims to analyze the implementation of EMRs in the outpatient services of Nur Hidayah Hospital, Yogyakarta, using the 5M framework: Man, Money, Machine, Materials, and Method. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving key informants from medical records staff, registration officers, and IT personnel. The findings revealed that while the availability of staff and supporting infrastructure such as computers and software was generally adequate, limitations persisted in human resource specialization, training access, and system integration. Financial planning for EMR-related needs was done through annual budgeting (RAB), but coordination between departments remained minimal. Key challenges included slow internet connectivity, limited IT staff, and lack of specific Standard Operating Procedures (SOPs) for EMR usage. Overall, the EMR system has been implemented in most outpatient units, yet not all units have fully transitioned due to technical and organizational barriers. This study concludes that optimizing EMR implementation requires not only technological readiness but also organizational alignment, continuous staff development, and robust inter-departmental coordination.

Corporations as legal entities have become an integral part of the national economic system. However, behind its contribution to economic growth, not a few corporations are involved in economic crimes such as corruption, tax evasion, money laundering, to monopoly and cartel practices. These corporate crimes have a broad and systemic impact, not only harming the state from a financial perspective, but also damaging a healthy economic order and creating social injustice. In the context of Indonesian criminal law, the implementation of accountability for corporations as perpetrators of criminal acts still faces various challenges, both in terms of regulations, technical law enforcement, and understanding of law enforcement officials. This research aims to evaluate the extent to which the implementation of criminal liability against corporations in cases of national economic crimes as well as identify relevant obstacles and solutions. The method used is a normative juridical approach by examining various laws and regulations, jurisprudence case studies, and related scientific literature. The results show that although the recognition of corporations as subjects of criminal law has been contained in several sectoral laws, its implementation is still partial and has not touched the root of the problem, especially in proving structural corporate guilt. Therefore, there is a need for regulatory reform, strengthening the capacity of law enforcement institutions, and integrating a multidisciplinary approach in dealing with corporate crime. By strengthening criminal accountability towards corporations, it is hoped that the Indonesian criminal law system will be able to provide a deterrent effect while maintaining national economic integrity.

This study aims to determine the innovation of musyarakah contracts in Islamic Banking, Hadith Perspective and its Relevance to Modern Practices. This study uses a descriptive qualitative method through a literature study method, with secondary data in the form of the Qur'an, hadith, and related literature. The analysis was carried out using the syarah maudhui (thematic) method of relevant hadiths. The research findings show that musyarakah values such as justice, transparency, trust (amanah), and the prohibition of betrayal and usury are the ethical and spiritual basis for Islamic banking operations. The application of the musyarakah concept today, including in the form of schemes such as musyarakah mutanaqisah and working capital financing, has encouraged innovation and flexibility in Islamic financial products.

This study aims to analyze and compare the financial performance of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk in 2023 using the DuPont analysis method. The data used in this study are the financial statements of both companies for the year ended December 31, 2023. The analysis was conducted by calculating the net profit margin (NPM), total asset turnover (TATO), financial leverage (EM), and return on equity (ROE) of each company. The results indicate that PT Asuransi Dayin Mitra Tbk achieved better financial performance with an ROE of 5.66%, while the ROE of PT Asuransi Jasa Tania Tbk was only 1.24%. PT Asuransi Dayin Mitra Tbk outperformed in TATO and EM, whereas PT Asuransi Jasa Tania Tbk demonstrated a higher NPM. These findings provide practical implications for insurance company management and investors in decision-making processes. However, this study has limitations in terms of sample size, time period, and its focus on financial factors. Further research is needed to explore non-financial factors influencing the performance of insurance companies.

Investment activities in the modernization era are an economic activity that is of great interest to society, especially young people, whose development is very vulnerable to general macroeconomic conditions. And to secure the money and to maintain economic stability, especially now that inflation is very large which has an impact on economic stability. This research aims to discuss saving from a hadith perspective. The formal object of this research is the understanding and urgency of investment which is formulated based on hadith themes. The material object of this research is an investment case within the theoretical framework of investment from a hadith perspective. The results of this research show that hadith themes can be formulated within the theoretical framework of investment from a hadith perspective. The discussion of this research explains that investment is relevant to economic aspects, financial aspects and the influence of a person which includes and explores information, exploration of something he feels he needs. This research data was obtained from various sources, namely the Indonesian Stock Exchange website, Bank Indonesia, Central Statistics Agency (BPS) and Digital Hadith. The conclusion of this research is that the theoretical behavior of investment can have positive and negative impacts as well as the implementation of investment in life which is formulated in the hadith thematic framework in line with the era of modernization.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

Dating relationships as a form of intimate personal relationships do not always go as expected. In fact, many cases show that these relationships can lead to discomfort and forms of violence, such as physical, psychological, sexual and financial abuse. This phenomenon has become one of the most discussed social issues, especially on social media. The Instagram account @indonesiatanpapacaran is present as a response to this issue, by voicing an invitation to abandon the practice of dating through moral and religious narratives. The existence of this account has led to various responses from the public, including students as a group of active social media users. This research aims to find out how students perceive the existence of the @indonesiatanpaparan account in the digital space. This research uses a descriptive qualitative approach with in-depth interview techniques and observation as data collection methods. The results showed that students gave diverse responses to the account, reflecting different attitudes, experiences, and perspectives in addressing the dating issues raised. This diversity also confirms that social media is a dynamic space that allows the formation of public opinion on complex social issues.

Judicial sentencing through court judgments often does not align with the ideal objectives of sentencing itself, especially in cases involving corruption crimes. Judgment Number 26/Pid.Sus-TPK/2024/Pn Amb serves as an example of the disparity between the prosecutor's sentence recommendation and the final verdict delivered by the judge. In this case, the prosecutor demanded a seven-year prison sentence, while the judge sentenced the defendant to only two years and six months, with the mitigating consideration that the defendant did not personally benefit from the state's financial loss. Therefore, the writer conducts an analytical review of this judgment through a criminological perspective and judicial reasoning. The analysis of Judgment Number 26/Pid.Sus-TPK/2024/Pn Amb is intended to assess how well the judgment fulfills the ideal function of law.

This study examines interfaith marriage and its impact on family economic rights from the perspectives of Islamic law and positive law in Indonesia, with a case focus on Sumedang Regency. Employing a qualitative phenomenological approach, the research involved semi-structured interviews with both traditional and modern Islamic scholars, along with an analysis of religious texts and statutory regulations. The findings reveal that the majority of scholars reject interfaith marriage based on Sharia principles and Article 2(1) of Law No. 1 of 1974 on Marriage. Nevertheless, some couples pursue such unions through administrative religious conversion or overseas ceremonies to obtain legal recognition. These practices often result in legal ambiguity regarding economic rights within the family—such as inheritance, joint property, and financial support—and may lead to familial disputes. Additional social consequences include identity confusion among children, community stigma, and potential conflicts within extended families. The study underscores the strategic role of institutions like Islamic boarding schools (pesantren) and the Office of Religious Affairs (KUA) in providing legal education and advocates the need for a responsive civil registration mechanism that acknowledges interfaith marriages while respecting Islamic legal principles. A contextual approach is proposed to bridge the tension between religious norms, legal certainty, and the protection of family economic rights.

This study aims to evaluate the financial feasibility of tempeh production using genetically modified soybeans (Genetically Modified Organisms/GMO) at the Annisa Tempe Micro, Small, and Medium Enterprise (MSME) in Kubu Raya Regency. GMO soybeans are the preferred choice for the business owner due to their stable availability and lower price compared to local soybeans. This research employs a case study approach and utilizes investment feasibility analysis methods, including Net Present Value (NPV), Internal Rate of Return (IRR), and Net Benefit-Cost Ratio (Net B/C). The results show that the business yields an NPV of IDR 779,241,805, an IRR of 20.82%, and a Net B/C of 78.92. These indicators demonstrate that the GMO-based tempeh business at Annisa Tempe MSME is highly feasible from a financial perspective. The study also identifies key challenges such as competition in traditional markets and highlights opportunities through direct distribution and stable raw material supply. These findings are expected to serve as a reference for MSME actors, academics, and policymakers in developing sustainable GMO-based local food businesses.

In general, this research aims to assess the business feasibility of iced tea beverages at FreshTea Cafe based on aspects of business feasibility and principles of Islamic economics. This assessment includes an evaluation of the extent to which the business meets feasibility criteria from the perspectives of market, legal, location and environment, human resources, technical and production, as well as financial aspects, while also assessing its alignment with the principles of Islamic economics. Meanwhile, the specific objectives of this research are to analyze the business feasibility of iced tea beverages at FreshTea Cafe based on these aspects of business feasibility, and to evaluate the compatibility of the business practices carried out with the principles of Islamic economics in order to ensure the sustainability of halal, ethical, and competitive enterprises. Based on the research results, it shows that the iced tea business at FreshTea Cafe is feasible to run and develop based on the analysis of business feasibility aspects, such as market demand, legal aspects, location and environment, human resources, technical production, and finance. Stable market demand, a strategic location, effective promotion, and good business management support the sustainability of the business. Financial management is conducted transparently, and human resources are selected with an emphasis on honesty and responsibility. In addition, FreshTea Cafe has implemented the principles of Islamic economics, such as justice, balance, public welfare, monotheism, prohibition of usury, zakat, infaq, charity, waqf, cooperation, and oversight (hisbah). These values are reflected in daily business practices and have a positive impact on customer loyalty and the blessings of the business. Thus, FreshTea is deemed suitable and has the potential as a sustainable iced tea business in line with the principles of Islamic economics.