Publication Search

This study explores the synergy between investment decisions and sharia compliance validation in developing financial products for SMEs, with a case study of PT Syariah Sejahtera. The research emphasizes the importance of integrating halal principles into investment analysis using methods such as Payback Period (PBP), Net Present Value (NPV), and Internal Rate of Return (IRR). The validation process involves systematic steps, including initial identification, legal analysis, consultation with the Sharia Supervisory Board, and issuance of fatwas to ensure products comply with Islamic law. Results demonstrate that effective integration enhances product credibility, attracts market interest, and contributes to economic and social welfare, especially in the agricultural SME sector. The findings suggest that combining financial analysis with strict halal validation fosters sustainable growth of sharia-based financial services, reinforcing trust and regulatory compliance.

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.

The rapid development of e-commerce in Indonesia has a significant impact on the growth of the digital economy, but also presents major challenges related to environmental sustainability. This study aims to evaluate the environmental impacts caused by e-commerce activities, especially in terms of increasing plastic waste from single-use packaging, carbon emissions in logistics activities, and energy consumption from data centers. Through a literature study and descriptive analysis approach, this study highlights the large contribution of the e-commerce sector to the volume of domestic waste and the need for effective mitigation strategies. In addition to identifying existing challenges, this study also explores various sustainable practices, such as the use of environmentally friendly packaging, consumer education, and the development of low-emission logistics systems. The results of the study indicate that sustainability in e-commerce can only be achieved through collaboration between the government, business actors, and the community. Strict regulations, technological innovation, and increased consumer awareness are needed so that e-commerce can develop in line with the principles of environmental sustainability.    

Designing a user interface (UI) requires a deep understanding of how users think and interact with systems. This study explores the psychological and physiological aspects that influence user interaction with UI, such as perception, cognitive load, reaction time, and ergonomic factors. Through literature analysis and UI usability testing, this paper identifies design principles that enhance user experience by aligning interface structures with human capabilities. The results show that interfaces built with attention to psychological factors like user memory and attention span, as well as physiological aspects such as eye movement and hand positioning, significantly improve user satisfaction and efficiency.

This study aims to analyze the relationship between decision making and management psychology, especially in the context of organizations and education. The research method used is a systematic literature study with a qualitative approach, collecting and analyzing data from sources such as books, journals, and previous research. The results of the study indicate that optimal decision making is influenced by the leader's ability to manage emotions, adaptive leadership style, and understanding of the psychological dynamics of individuals and groups. In the context of education, the integration of management psychology through the application of motivational principles, psychological test-based selection, and curriculum development has been shown to increase the effectiveness of decision making. The discussion underlines the importance of a holistic approach that combines technical aspects of management with psychological understanding to create an efficient and results-oriented organizational and educational environment.    

This study aims to examine the effectiveness of using short stories to enhance the writing creativity of fourth-grade elementary students through a literature review approach. It employs a qualitative descriptive method with a non-experimental design. Data were gathered from various written sources such as scientific journals, books, and relevant proceedings, focusing on the role of short stories as a medium for writing instruction. The findings indicate that short stories can stimulate students' imagination, expressive abilities, and narrative understanding through structured plots rich in emotional meaning. Short stories also support students in composing more organized, creative, and expressive narrative texts, in line with the concrete thinking stage of Piaget’s theory. This approach aligns with constructivist principles, as it encourages students to connect personal experiences with story content. In the learning process, short stories are considered more engaging than traditional methods because they create a more interactive and meaningful learning environment. Therefore, the use of short stories has the potential to be an effective instructional strategy in fostering writing creativity and building a strong foundation in literacy from an early age.

Leadership is one of the key factors determining whether an organization will achieve victory or experience failure, achieve success or experience setbacks, and be accepted or rejected by the surrounding environment.. The purpose of this study is to examine leadership in the world of education in more depth, especially from the perspective of Islamic teachings. This study is included in the category of qualitative research with a literature review approach. Data collection was carried out through tracing and analyzing relevant literature, such as books and scientific articles, which were then combined to produce findings. The research findings reveal that leadership in Islamic education is based on obedience to Allah SWT and the importance of building harmonious social interactions. The three main principles of Islamic leadership are Amanah (responsibility and trustworthiness), Adil (upholding justice in all aspects of life), and Musyawarah (respecting points of view and building joint decisions). These principles require educational leaders to set a good example by managing resources with integrity, treating all parties fairly, and prioritizing collaborative decision-making.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

Digital transformation in Indonesia has increased dependence on digital database systems, so that personal data protection has become a crucial issue. This research aims to analyze the urgency of protecting personal data in digital database systems in Indonesia from regulatory, ethical and technical strategy aspects. The method used is literature study and document analysis of regulations, ethical practices and data protection technology. The research results show that even though Law Number 27 of 2022 concerning Personal Data Protection (UU PDP) has been passed, its implementation still faces challenges in the form of low digital literacy, weak law enforcement, and not yet optimal monitoring infrastructure. Additionally, implementing ethical principles and technical strategies, such as encryption, access control, and privacy by design, is critical to strengthening data security. This research concludes that effective personal data protection can only be realized through synergy between strong regulations, the application of digital ethics, and adequate technical strategies, in order to safeguard individual privacy rights in the digital era.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

The low level of Islamic financial literacy in Indonesia is a serious challenge in realizing a financial system that is inclusive and in accordance with Islamic values. Islamic financial literacy reflects an individual's understanding of financial concepts and products based on sharia principles such as the prohibition of riba, gharar, and maysir, as well as the importance of fairness and social responsibility. This article aims to evaluate strategies to improve Islamic financial literacy by emphasizing on two main approaches: education and public campaigns. The method used is a literature study by reviewing various academic literatures, financial institution reports, as well as practices in other countries that have successfully implemented Islamic financial literacy widely. The results of the study show that formal education such as the integration of Islamic finance materials in the school curriculum, as well as non-formal education in the form of training and counseling, contribute significantly to improving public understanding. On the other hand, public campaigns through social media, educational videos, and collaboration with religious leaders have proven effective in reaching various segments of society, especially the younger generation. This study concludes that improving Islamic financial literacy requires a holistic and synergistic approach between education, campaigns, and regulatory support from the government and financial institutions. Recommendations include thematic curriculum development, training for educators, and sustained digital-based campaigns. The findings of this article are expected to make practical and theoretical contributions to the development of Islamic financial literacy strategies in Indonesia.

Islamic financial management is a crucial element in sustaining the growth of the Islamic banking industry in Indonesia. This study aims to analyze how Islamic financial management practices are carried out in national banking by referring to the regulations set by OJK, Bank Indonesia, and DSN-MUI. Using a qualitative-descriptive approach, this study examines policy documents, regulatory frameworks, and operational practices of Islamic financial institutions. The results of the study show that the implementation of Islamic financial management has adopted Islamic principles through the structure of fund raising, financing distribution, and risk and compliance governance. However, implementation in the field still faces various obstacles, both from the internal side such as limited human resources and gaps in understanding of regulations, as well as from the external side in the form of accelerated digitalization, weak coordination between authorities, and legal uncertainty. This research emphasizes the need to strengthen the capacity of industry players, adaptive regulatory updates, and institutional synergy so that the Islamic financial system can grow sustainably and in line with sharia principles.

This research aims to analyze the compatibility of the sea sand export policy, as outlined in Government Regulation No. 26 of 2023 and its implementing regulations in Minister of Trade Regulations No. 20 and 21, with the principles of ecological justice. The research is driven by concerns over the ecological impacts of sea sand exploitation and the potential conflict between economic interests and environmental protection. Using a normative juridical approach and analysis of prevailing laws and regulations, the study finds that the current regulatory framework does not fully reflect the principles of ecological justice. The policy fails to ensure equitable protection for coastal communities and the marine environment. Government Regulation No. 26/2023 does not explicitly mandate Environmental Impact Assessments (AMDAL), does not emphasize conservation as a fundamental principle, and allows room for exploitation in vulnerable coastal and small island areas. Moreover, historical data reveals that similar policies in the past have led to coastal erosion, the loss of outermost islands, and state losses due to illegal practices. Therefore, without proper reassessment and alignment with environmental justice principles, this policy risks exacerbating ecological inequalities.

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.

This study aims to analyze the influence of kaizen principles, efficiency, and work discipline on employee performance. The research method used is a quantitative approach with regression analysis techniques to measure the relationship between these variables. The results of the study indicate that the principles of kaizen, efficiency, and work discipline have a positive and significant influence on employee performance, both partially and simultaneously. The application of these three variables consistently can increase productivity, efficiency, and work quality, while creating an innovative and adaptive work culture. Thus, the implementation of the principles of kaizen, efficiency, and work discipline can be an effective strategy in improving employee performance and supporting the company's competitiveness in the era of globalization.

This community service aims to increase the use of social media as a marketing and sales tool by FWEO Women MSMEs in Watesprojo Village, Mojokerto, through a human resource management approach. Initial situation analysis identified low utilization of digital platforms due to limited knowledge and skills. The Participatory Action Research (PAR) method or in human resource management is called participatory management which is implemented by involving FWEO Women in planning, intensive training on content creation, account management, and online marketing strategies, as well as ongoing mentoring. The results showed a significant increase in participant understanding and skills, the formation of collective social media accounts, and the development of collaboration between MSMEs. The emergence of local social media management groups and local leaders indicates internalization of knowledge and sustainability initiatives, in line with Social Cognitive Theory and transformational leadership. The conclusion confirms that the integration of human resource management principles in technology-based community empowerment is crucial for sustainable adoption and positive impact, recommending a comprehensive approach that focuses on holistic capacity development and the formation of community support structures.

The World Trade Organization (WTO) acts as the main institution in regulating the global trading system based on the principles of fairness and openness. However, in practice, protectionist challenges arising from large countries, such as in the trade conflict between the United States and China, hamper economic liberalization efforts and create instability in the global market. This study aims to analyze the effectiveness of the WTO's role in facing these protectionism challenges. The method used is normative juridical with a qualitative approach, which includes analysis of WTO regulations and policies, as well as a comparative approach to examine the impact of protectionism in several countries. Data were obtained through literature study of academic sources and relevant international legal documents. The results show that policy harmonization between the WTO and its member countries is needed to maintain the stability of the multilateral trading system. In addition, reforms to the WTO dispute settlement mechanism are crucial to make it more adaptive to global geopolitical dynamics. Developing countries are advised to improve competitiveness through market diversification and strengthening economic diplomacy to remain relevant in the changing international trade architecture.

Management psychology in education is an interdisciplinary field that integrates the principles of psychology and management to improve the effectiveness of educational institution management. This study aims to understand how management psychology plays a role in creating a conducive work environment in schools. The research method used is a literature study by analyzing various relevant academic sources. The results of the study indicate that the application of management psychology contributes to improving the leadership of school principals, understanding the needs and personalities of teachers and employees, assisting in decision making, and overcoming conflict and stress in the work environment. The main factors that influence a healthy work environment include physical, psychological, and institutional policy aspects. By implementing strategies based on management psychology, educational institutions can create a work atmosphere that supports the productivity and well-being of all stakeholders.

The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR is not only focused on achieving profits, but also encouraging businesses to contribute significantly to the welfare of society and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ​​of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing an ethical company. The concept of corporate social responsibility (CSR), also known as CSR, encompasses economic, social, and environmental elements. According to Islamic business ethics, CSR is seen as a moral and spiritual duty that is in line with the Qur'an and Sunnah. The purpose of this study is to explore the implementation of CSR in the context of Islamic values. To achieve this goal, this study uses a qualitative research method. The results of the study indicate that from an Islamic perspective, CSR does not only focus on achieving profits, but also encourages businesses to contribute significantly to community welfare and environmental preservation. In CSR practices, Islamic principles such as honesty (shiddiq), amanah, responsibility (mas'uliyyah), and virtue (ihsan) are the basis. In addition, the values ​​of tauhid, justice (adl), and balance (mizan) serve as guidelines in designing ethical companies.

The rapid development of information technology has brought various conveniences to human life, but it also brings new challenges in the form of cybercrime threats. One of these threats is cyberstalking, which is the act of stalking, harassment, or threats through digital media. Cyberstalking utilizes the anonymity of technology to violate the privacy, dignity, and psychological safety of the victim. In Indonesia, the regulation of cyberstalking is implicitly regulated through Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE Law) or in its latest amendment, namely in Law Number 1 of 2024 concerning the Second Amendment to Law Number 1 of 2008 concerning Electronic Information and Transactions and the Criminal Code (KUHP). However, these regulations have not been able to cover the multidimensional dimensions of the crime, such as non-verbal harassment or emotional threats through digital media. This article analyzes cyberstalking in the perspective of Indonesian criminal law by highlighting the existing legal vacuum and the importance of regulatory reform based on the principles of legality, legal certainty, and protection of individual rights. Recommendations include revising the ITE Law, strengthening the capacity of law enforcers, and increasing public awareness to deal holistically with the threat of cyberstalking. With these steps, it is hoped that legal protection for victims can be improved in line with technological developments.