Publication Search

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.

Islamic Religious Education teachers play a strategic role not only in transmitting religious knowledge but also in shaping the moral and spiritual character of students. However, challenges such as limited competence and inadequate professional development hinder the improvement of learning quality. This study aims to analyze the competence of PAI teachers and the quality of student learning, describe efforts made to develop teacher professionalism to improve learning quality, and  identify supporting and inhibiting factors in these development efforts. This research used a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results showed that PAI teachers at SMK Takhassus Al-Qur’an Mojotengah had fulfilled pedagogical, professional, personality, and social competencies. The school made efforts to improve teacher professionalism through supervision, MGMP, digital-based learning innovation, and internal collaboration. Supporting factors included adequate learning infrastructure and teacher enthusiasm, while inhibiting factors included distractions from student mobile phone use and teacher administrative burdens. These findings highlight the importance of continuous training, policy reinforcement, and digital literacy to support sustainable professional development.

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

This study discusses law enforcement against corruption crimes that occur in the process of providing People's Business Credit (KUR) facilities at the BRI Bone Pantai Unit as well as the form of criminal responsibility from the management of the banks involved. Through a normative-empirical approach, this study illustrates the weak internal supervision system of banks and the inefficiency of coordination between law enforcement that causes state losses of billions of rupiah. The findings show that the modus operandi in the form of data engineering and abuse of authority is carried out by bank employees in collaboration with external parties. The law enforcement carried out has not touched the structural roots of the weaknesses of the banking system and business ethics in the distribution of KUR. In the context of Lawrence M. Friedman's theory of legal systems, aspects of the structure, substance, and culture of the law show a failure to guarantee accountability and prevention. Therefore, the reconstruction of law enforcement needs to involve systemic improvements, the strengthening of management's criminal responsibility, and the strengthening of the capacity of the bank's internal supervisory institutions so that public trust in the KUR program can be restored.

The corruption that occurred at PT Pertamina reflects the weak integrity of public officials and the inadequacy of internal oversight systems. The positive legal approach has proven ineffective in addressing corruption in practice. Therefore, this study departs from the need for an alternative approach based on Islamic political values such as trustworthiness (amanah), justice, and supervision in addressing corruption within state-owned enterprises (SOEs). This research employs a descriptive qualitative approach using a literature review method. Data were collected from academic journals, official reports by the Corruption Eradication Commission (KPK) and the Audit Board of Indonesia (BPK), as well as credible media sources. The data were analyzed by categorizing them according to the principles of trustworthiness, justice, and supervision, and then interpreted through the framework of Islamic political thought to deeply understand the root causes of corruption. Corruption in PT Pertamina involves power protection, budget manipulation, and procurement fraud. Violations of trust, injustice in resource distribution, and weak supervision indicate the absence of Islamic principles in corporate governance. Ethical and spiritual values have not yet been internalized within the bureaucratic system and organizational culture of SOEs. This study concludes that corruption in PT Pertamina is a result of the loss of trust, the breakdown of justice, and weak oversight. An Islamic political approach that emphasizes ethics and spiritual responsibility is highly relevant to be applied. These values can help form a just and transparent governance system and rebuild public trust in SOEs.

The implementation of office management systems in government agencies is one of the efforts to improve administrative efficiency. This study is motivated by the importance of the effectiveness of administrative work in the modern era, especially in the Office of the Ministry of Religious Affairs of East Kutai Regency. This study aims to determine how much influence the implementation of office management systems has on administrative efficiency. The method used is a quantitative approach with simple linear regression analysis. The population in this study was 40 respondents. The results showed that the office management system variable (X) had a positive effect on administrative efficiency (Y), with a correlation coefficient of 0.867 and a significant t-test value. The contribution of the office management system to administrative efficiency was 75.2%. Thus, the implementation of the office management system has a major impact on administrative efficiency, although there are other factors that also influence it. Therefore, improving the quality of office management, including document management, technology utilization, internal communication, and supervision, needs to be continuously developed to support optimal administrative services..

This study aims to analyze the effectiveness of village fund expenditure in Kedamean Village, Kedamean District, Gresik Regency in 2025. The approach used is qualitative with descriptive methods, through in-depth interviews with the Village Head, Treasurer, and Village Consultative Body, as well as analysis of official documents such as budget realization reports and Village Budget Work Plans. The results of the study indicate that village fund expenditure in Kedamean Village is classified as very effective which has followed the principles of transparency and accountability according to regulations, but several obstacles are still found such as inconsistencies between planning and implementation, limited capacity of village officials, and less than optimal realization of development programs and community empowerment. This study recommends strengthening the capacity of village officials, increasing community participation, and optimizing internal and external supervision to increase the effectiveness of village fund expenditure in order to achieve sustainable village development and improve community welfare.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study aims to analyze the implementation of murabahah financing agreements and the role of internal control systems on the decision-making process for providing murabahah financing at Bank BJB Syariah KCP Lippo Cikarang. The study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation to relevant informants in the bank environment. The results of the study indicate that the implementation of murabahah agreements is carried out by considering sharia principles and internal bank provisions, while the internal control system plays an important role in ensuring compliance with regulations, preventing financing risks, and supporting healthy and sustainable financing decisions. These findings provide an illustration that the integration between the implementation of correct murabahah agreements and an effective internal control system can improve the quality of the financing process and reduce the risks faced by banks.

The profession of bank employees is an honorable one and carries great responsibility in maintaining the stability of the financial system and public trust. In carrying out their duties, bank employees are subject to legal protections and strict banking codes of ethics. However, in reality, violations of the code of ethics do sometimes occur, caused by various factors ranging from weak internal supervision to a lack of understanding of professional ethics itself. Therefore, this research aims to examine in depth the conceptualization of professional ethics for bank employees. The research method used is library research and internet searching. Data collection techniques were carried out by reviewing various sources of information, such as legal books, scientific journals, legislation, and other credible sources relevant to the issues studied. The results of the study indicate that the code of ethics for bank employees is a set of moral principles that serves as the foundation of personal integrity and professional behavior.

This study aims to describe the dynamics of school leadership at a primary school affected by limited leadership experience and health-related constraints. Using a descriptive qualitative approach and in-depth interviews with several teachers, the findings reveal that the principal adopts a situational leadership style characterized by flexible and delegative practices. The principal places significant trust in senior teachers to carry out daily operational functions and decision-making processes. While this strategy fosters teacher autonomy and ensures the continuity of school activities, it also reveals weaknesses in supervision, quality control, and the symbolic presence of leadership. The lack of direct supervision results in unclear performance evaluations and weak program coordination. The study concludes that the effectiveness of situational leadership relies heavily on the strength of interpersonal relationships among staff and the existence of supportive internal systems. It is recommended that the principal strengthen the management team and establish a more structured communication system to sustain leadership quality and educational standards.

The practice of leaking customer data by banks to third parties, such as Mata elang, raises serious problems in the context of personal data protection in Indonesia. This action not only threatens the individual's right to privacy but also has the potential to violate the legal provisions stipulated in Law Number 27 of 2022 concerning Personal Data Protection. This article aims to analyze the legal basis violated by this practice and provide a legal solution in an effort to protect customer rights. The formulation of the problem in this study is what form of legal violation of data leaks by banks to Mata elang and what is the legal enforcement mechanism. This study uses a normative legal method with a statutory and conceptual approach. Data were obtained through a literature study of relevant regulations and supporting scientific literature. The results of the analysis show that leaking customer data to third parties without valid consent is a violation of the principles of data processing in the PDP Law, especially regarding legality, transparency, and protection of data subjects. Banks as data controllers are responsible for the leak and can be subject to administrative, civil, or criminal sanctions. In closing, this study recommends strengthening internal bank regulations, strict supervision by regulatory authorities, and increasing legal awareness for customers. This effort is important to ensure the security of personal data and uphold the right to privacy in the banking system.

The premeditated murder case involving Inspector General Ferdy Sambo has exposed various institutional pathologies in law enforcement institutions in Indonesia. This study aims to identify forms of bureaucratic deviation in these cases, such as protection of power, violation of professional ethics, attempts to obstruct justice, and the dominance of absolute power in the police structure. Using a qualitative approach and library research methods, this study analyzes scientific literature, legal documents, and media coverage. The findings indicate a systemic failure in internal supervision, weak accountability, and a strong culture of personal loyalty in a hierarchical and feudal bureaucratic structure. This shows that bureaucratic pathology is not solely caused by individuals, but is a product of an unhealthy organizational system with minimal transparency. This study emphasizes the importance of comprehensive structural and cultural reform in order to build credible, accountable, and professional legal institutions. This reform is crucial to forming a bureaucracy that is in the public interest and is able to uphold justice fairly and independently.

This research adopts a normative juridical approach, focusing on legal norms, doctrines, and principles related to the Inspectorate's responsibility in supervising problematic BUMDes management from a criminal law perspective. Supervisory planning begins with the Regional Inspectorate preparing an Annual Supervisory Work Plan (RKPT), which outlines oversight activities for the year. Internal supervision and criminal law serve different but complementary roles: the former is preventive, aiming to detect irregularities early, while the latter is repressive, addressing legal violations. The synergy between both mechanisms is essential for transparent and efficient BUMDes financial management. Strengthening the Inspectorate’s role requires improving its institutional capacity and enhancing the competence of its personnel. This includes developing technical auditing skills and a deep understanding of criminal law related to village fund misuse. Professional auditors with legal insight are crucial for early detection of fund misappropriation, thereby fostering integrity and accountability in village financial governance.

This study aims to determine the implementation of School-Based Management (SBM) at SMP Negeri 2 Sumalata, Sumalata District, North Gorontalo Regency, and to identify factors that influence its success. The study used a qualitative method with a descriptive approach and field research design (field research). Data collection techniques include interviews, observations, and documentation, while data analysis is carried out through the process of data reduction, data presentation (display), and drawing conclusions. The results of the study indicate that the implementation of SBM at SMP Negeri 2 Sumalata has covered several aspects, including curriculum management, students, finance, education personnel, facilities and infrastructure, school-community relations, and special services. However, its implementation is still not optimal. One of the main obstacles is the principal's supervision which has not been running effectively, thus affecting the level of teacher professionalism. Internal factors such as leadership, teacher motivation, and limited resources also affect the implementation of SBM as a whole.

This study aims to analyze the influence of principal academic supervision and teacher work motivation on the performance of senior high school teachers in Balige District, Toba Regency. Teacher performance is a key factor in achieving educational goals, influenced by external support such as academic supervision and internal factors such as work motivation. The research method employed is quantitative inferential, with a population of 143 teachers from three different senior high schools. The sample, determined using the Krejcie table, comprised 120 respondents. Data were collected using a closed-ended questionnaire consisting of 60 items. The results of data analysis show that principal academic supervision has a positive and significant effect on teacher performance, contributing between 12.5% and 29.0%. Similarly, teacher work motivation also has a positive and significant effect, contributing between 12.3% and 23.8%. Simultaneously, principal academic supervision and teacher work motivation have a significant combined effect on teacher performance, contributing between 21.3% and 36.2%. These findings highlight the importance of effective academic supervision by school principals and the need to enhance teacher motivation in order to support the achievement of optimal performance.

This study aims to examine the role of financial transparency as a foundation in maintaining the integrity and accountability of the church as a non-profit organization. Using a qualitative approach through literature study, data were obtained from various literature such as books, scientific articles, social media, and reports of cases of misuse of funds in the church environment. The results of the study indicate that transparency in church financial reporting plays an important role in building congregational trust, preventing misuse of funds, and strengthening ethical values ​​of service. Independent audits and the formation of a financial team with integrity are crucial factors in realizing accountable fund management. In addition, transparency is not only an administrative obligation, but also a spiritual calling in maintaining the testimony of the church as the body of Christ. This study recommends the implementation of an open financial reporting system, strict internal supervision, and a culture of responsible service as real steps to encourage transparency in church governance.

In a more competitive business environment, employee performance is a crucial factor that influences an organization's success. Elevated employee performance not only facilitates the attainment of business objectives but also fosters a positive and productive work environment. This study seeks to examine the correlation among employee motivation, work discipline, and performance, along with external influences that may affect the interplay among these three components. By comprehending this link, it is anticipated that firms can devise more effective strategies for managing human resources, hence enhancing total employee performance. This study used a quantitative methodology with a sample of all employees from energy companies in Madura, comprising a total of 50 individuals. Data were gathered via questionnaires with a Likert scale ranging from 1 to 5. Data study employed multiple linear regression, revealing that job motivation and work discipline significantly influenced employee performance. The analysis results indicated that the regression model accounted for 44.1% of the variance in employee performance, with work motivation and work discipline identified as significant independent factors. This study's conclusions offer theoretical and practical insights for firms to enhance employee performance. Organizations must cultivate a work environment that fosters internal drive and work discipline, while also considering external elements such as effective supervision and leadership structures. Consequently, firms can formulate more efficient human resource management strategies to enhance employee performance across diverse sectors.

This study aims to identify and analyze the influence of knowledge and awareness on motorcycle riders' safety behavior (safety riding), particularly among online motorcycle taxi drivers. In the context of increasing traffic accidents, understanding the factors influencing riders' compliance with safety regulations is crucial. This research employs a qualitative descriptive method and was conducted from January to April 2025. A total of 15 relevant articles published between 2020 and 2025 were systematically reviewed from credible databases such as Google Scholar, CORE, and ScienceDirect. The analysis reveals that compliance with road safety regulations is influenced by both internal and external factors. Internal factors include the rider’s knowledge level, safety attitudes, age, and riding experience. External factors consist of law enforcement supervision, access to safety training, availability of protective gear, and social support from family and peers. Among these, knowledge and attitude are identified as the most influential aspects affecting safety compliance. Therefore, a comprehensive approach is needed, including continuous education, regular training, and collective awareness-raising to foster a safe riding culture. This study contributes to a better understanding of behavioral aspects related to road safety and serves as a foundation for the development of behavior-based transportation safety strategies

The subject of Aqidah Akhlaq in Madrasah Diniyah Takmiliyah (MDT) plays a central role in establishing the foundations of faith and commendable character from an early age. However, the transformation of values from the classroom into real-life habituation is often inconsistent, creating a gap between moral knowing and moral action. This study aims to describe the perceptions of 4th-grade MDT students regarding the application of Aqidah Akhlaq values in daily life, identify the influencing factors, and analyze implications for character formation. A qualitative descriptive approach supported by simple percentage data was employed. The subjects were 28 fourth-grade students of MDT Al Anwar, Grobogan Regency, selected through purposive sampling, with 5 students as in-depth interview informants, 1 teacher, and 1 parent as triangulation informants. Data were collected through eight sessions of participatory observation, a four-point Likert scale questionnaire, semi-structured interviews, and student habituation journal documentation. Analysis followed the interactive model of Miles, Huberman, and Saldaña (2014). Results showed that 85.7% of students perceived Aqidah Akhlaq values as a genuine life necessity, not merely examination material. The most consistent application was observed in respect toward teachers (89.3%) and disciplined ablution (78.6%), while independence in performing prayers at home and academic honesty remained fluctuating and dependent on external supervision. Key factors building positive perceptions were teacher exemplarity, structured daily habituation systems, and active family support, while digital media exposure served as the primary inhibiting factor. This study recommends a more structured synergy among the three pillars of education as the key to consistent and autonomous value internalization.