Publication Search

69,914 articles from 605 journals · 1,760 citations tracked

Showing 15201-15220 of 69,914

Analytics

Roli Pebrianto; Muhammad Panji Prabu Dharma; Noviana Noviana

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the regulation of adultery and cohabitation (living together without marriage) from the perspective of Islamic law and Indonesian positive law, especially after the enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP). In Islamic law, adultery is a hudud crime that has strict and permanent sanctions (qat'i). Islamic law considers adultery as an act that damages morality, honor, and lineage, and provides severe punishment for the perpetrators. The purpose of implementing this punishment is to maintain social integrity and protect the family as the smallest unit in society. Cohabitation, which is considered an illegitimate relationship according to Islamic law, is seen as a form of adultery that is not tolerated both socially and legally. Therefore, this act is not only considered a violation of religious norms, but also a threat to the desired social order in Islam. Meanwhile, in the context of Indonesian positive law, the 2023 Criminal Code expands the formulation of the crime of adultery and explicitly regulates cohabitation as a criminal offense. Based on this provision, adultery and cohabitation can be prosecuted, although they are still classified as absolute complaint offenses, meaning that these acts can only be prosecuted if there is a report from an interested party. This shows that although there are differences in law enforcement between Islamic law and positive law, both share a common goal: to protect morality and public order. The approach used in this study is normative juridical with a qualitative analysis method of Islamic legal norms and national statutory provisions. This study aims to compare the perspectives of the two legal systems on adultery and cohabitation, and to find common ground between the two.

Mustajib Mustajib

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The principle of popular sovereignty is a fundamental foundation of the Indonesian democratic system, as stated in Article 1, Paragraph (2) of the 1945 Constitution. Popular sovereignty emphasizes the importance of the people's right to choose and be chosen in general elections (Pemilu) and regional elections (Pilkada), which serve as the source of legitimacy for a legitimate government. This sovereignty should reflect democratic values that are just and equal. However, in practice, the implementation of popular sovereignty through elections is often tarnished by money politics, which threatens the integrity of democracy itself. This phenomenon indicates a profound distortion of democratic principles, where the election process is more driven by material interests than by political aspirations and ideologies. Money politics not only undermines the quality of elections but also diminishes public trust in the democratic process. This practice allows voters to sell their votes in exchange for money or goods, leading to electoral injustice. It transforms general elections and regional elections from an ideal democratic process into a contest reliant on financial resources, rather than on the quality of the leaders chosen. This article aims to analyze the contradiction between the constitutional ideal of popular sovereignty and the reality of money politics in the administration of general elections and regional elections. This study employs a normative juridical approach with qualitative analysis techniques to explore how current laws have guaranteed the implementation of popular sovereignty. The findings indicate that although the legal framework provides protection for the principle of popular sovereignty, weak law enforcement and the persistent transactional political culture hinder its substantial realization. As a solution, this article recommends several strategic steps, including strengthening regulations to limit money politics, reforming the party system to reduce the dominance of practical politics, and enhancing political education based on democratic values and integrity. With these measures, the principle of popular sovereignty can be more purely and consistently upheld, ultimately strengthening Indonesia’s democratic system to be fair and sustainable.

M. Sunandar Yuwono; Evita Isretno Israhadi

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Consumer protection in e-commerce transactions in Indonesia faces significant challenges due to the lack of specific regulations that clearly define the responsibilities of digital platforms. Law Number 8 of 1999 concerning Consumer Protection (UUPK) serves as the primary legal framework, but it has not adequately addressed the complexities of digital transactions, leading to legal uncertainty in resolving disputes and safeguarding consumer rights. This gap in the law leaves consumers vulnerable, as their rights are not clearly protected in the digital environment. One of the main issues is the low level of consumer legal literacy in Indonesia, which exacerbates the problem. Many consumers are unaware of their rights or how to enforce them, making it difficult for them to seek redress in case of problems with e-commerce transactions. This lack of understanding creates an environment where consumers are often left without proper recourse when facing issues such as faulty products, delayed deliveries, or breaches of personal data security. This study aims to identify the barriers to consumer protection in e-commerce and propose solutions to address these challenges. The study suggests that more comprehensive and adaptive regulations are needed to define the responsibilities of e-commerce platforms clearly. These regulations should include effective complaint mechanisms, stronger consumer data protection policies, and a framework for resolving disputes quickly and transparently. Additionally, the study emphasizes the need for stricter supervision and more robust law enforcement to ensure that digital trading platforms comply with consumer protection laws. The findings highlight the importance of creating a safe, fair, and trusted digital trading ecosystem in Indonesia, where consumers feel secure and are empowered to demand their rights. By implementing these recommendations, Indonesia can improve consumer protection in the digital economy, ultimately fostering a more sustainable and transparent e-commerce environment.  

Edward Benedictus Roring; Indira Jazmine; Selma Dwi Anaya Pebriyanti; Eleonora Gracia Puspa Setiawan; FX Adji Samekto

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Revision of the Law on Sexual Violence (UU TPKS) has become a strategic urgency in efforts to eliminate gender bias inherent in the current legal construction, especially related to the subjectivity of men as perpetrators and the objectivity of women as victims. The current TPKS Law, although it has provided an important legal basis for the protection of victims of sexual violence, still contains a gender paradigm that limits the understanding that perpetrators of sexual violence are only men and victims are only women, thus ignoring the complexity of social reality and the diversity of victims and perpetrators23. This approach not only reinforces patriarchal stereotypes, but also hinders fair and inclusive law enforcement. Therefore, the revision of the TPKS Law must be directed at eliminating rigid gender constructions, adopting a more neutral and inclusive perspective, and strengthening responsive legal protection for all victims without exception. This revision must also emphasize the role of the state in fulfilling victims' rights and integrating independent monitoring mechanisms to ensure effective and equitable implementation. Thus, the revision of the TPKS Law is not merely a normative update, but rather a transformation of the legal paradigm that prioritizes gender equality, respect for human rights, and substantive justice for the entire community

Nur Amalia Ramadhan; Isti Rahayu

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.

Hernandes Elisa Putra; Adya Hermawati; Choirul Anam

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the rapidly changing digital and global era, organizations are required to be adaptive and innovative to survive and compete sustainably. Employee performance is one of the strategic factors in supporting organizational success. This research is motivated by the urgency of improving performance through innovative work behavior (IWB) and work engagement, which are considered two key elements in addressing the challenges of modern organizations. The main objective of this study is to analyze the effect of IWB on employee performance and evaluate the mediating role of work engagement in this relationship. This study uses a quantitative approach with the Structural Equation Modeling Partial Least Square (SEM-PLS) method, and was conducted on employees of the Batu City Regional Disaster Management Agency (BPBD). The results of the analysis indicate that IWB has a positive and significant influence on work engagement and employee performance. In addition, work engagement is also proven to act as a partial mediator that strengthens the relationship between IWB and performance. This means that the higher the innovative behavior of employees, the higher their engagement in work, which ultimately has a positive impact on performance improvement. These findings enrich the theoretical literature, particularly supporting theoretical frameworks such as Social Exchange Theory, Self-Determination Theory, Job Demands-Resources Model, and Conservation of Resources Theory. Practical implications of this research suggest that organizations need to create a work environment that supports innovative behavior and enhances employee work engagement by providing autonomy, recognition, and opportunities for self-development. This research suggests further studies to explore other contextual factors, such as organizational culture, transformational leadership, and supervisor support, which have the potential to strengthen the relationship between IWB, work engagement, and employee performance in various organizational sectors.  

Riski Riski

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine and analyze the influence of price perception, location, and market atmosphere on consumer purchase intention at Segiri Market in Samarinda City, both partially and simultaneously. The background of this research is based on the phenomenon of declining consumer interest in shopping at traditional markets, which has affected traders' income, even though Segiri Market is the main market with a strategic location in the city center. This phenomenon highlights the challenges traditional markets face in maintaining their appeal amid competition from modern markets and shopping malls. Therefore, it is important to explore factors that may influence consumer purchase intention at traditional markets. This research uses a quantitative approach, with data collection techniques through questionnaires distributed to 100 respondents who are visitors of Segiri Market. The collected data were then analyzed using multiple linear regression with the help of SPSS version 27. The results showed that, partially, the location variable had a significant effect on purchase intention, meaning that a strategic location could enhance the market's appeal to consumers. However, price perception and market atmosphere variables did not show a significant effect on purchase intention on their own. Nevertheless, simultaneously, all three variables (price perception, location, and market atmosphere) had a significant impact on consumer purchase intention. These findings have important implications for market managers and local governments to pay more attention to strategic locations and create a comfortable and attractive market atmosphere. This could increase the appeal of traditional markets, attract more visitors, and ultimately help boost traders' income and support the sustainability of traditional markets as part of the local cultural and economic identity.

I Nyoman Gede Berata Suteja; Anak Agung Ngurah Agung Kresnandra

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.

I Made Denny Wahyu Aditya; I Gst. A. Kt. Gd. Suasana

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of green marketing on purchase decision with brand image as a mediating variable among consumers of Satvika Bhoga in Denpasar. The research is grounded in the increasing consumer awareness of environmental issues, which has not yet been fully reflected in consistent purchasing behavior toward environmentally friendly products. Despite a rise in environmental consciousness, many consumers remain skeptical or indifferent unless a brand manages to build a credible and positive image aligned with eco-friendly values. Employing a quantitative approach with an associative research design, data were collected through structured questionnaires distributed to Satvika Bhoga consumers, selected using purposive sampling. The analysis was conducted using path analysis and the Sobel test to assess both direct and indirect relationships among variables. These methods allowed the researchers to examine not only the magnitude of influence but also the mediating role of brand image in shaping purchase decisions. The results indicate that green marketing has a positive and significant effect on purchase decision and significantly strengthens Satvika Bhoga’s brand image as an environmentally conscious brand. Furthermore, brand image was found to have a strong and statistically significant influence on purchase decision, confirming its role as a partial mediator. This implies that green marketing efforts, such as eco-friendly packaging, sustainable sourcing, and environmental messaging, not only influence consumer decisions directly but also enhance the overall brand perception, which in turn further motivates consumers to make purchases. Thus, businesses aiming to improve eco-product sales should prioritize consistent green marketing strategies that reinforce a trustworthy and environmentally responsible brand image.

Ni Komang Devi Triyanti; Ni Luh Sari Widhiyani

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.

Dewa Kade Anggie Dharma Putra; Ni Ketut Seminari

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The growing coffee production rate in Indonesia reflects an increasing public interest in coffee consumption. Fore Coffee, a local coffee shop, has taken advantage of this trend since 2018. However, strong competition from other coffee shops has placed Fore Coffee in third place in the Top Brand Award rankings for the past two years, indicating the need for more effective marketing strategies to boost purchase intention among potential consumers. This study aims to analyze the role of brand awareness in mediating the effect of social media marketing on purchase intention among prospective consumers of Fore Coffee in Denpasar City. The research was conducted with a sample of 120 respondents, using surveys with offline and online questionnaires. The sample was selected through a non-probability purposive sampling method. The data analysis was performed using path analysis and the Sobel test with SPSS version 25. The study’s results indicate that all hypotheses are supported. Social media marketing positively and significantly affects purchase intention, suggesting that effective social media strategies can directly influence consumers' willingness to purchase. Additionally, social media marketing positively impacts brand awareness, meaning that well-executed social media campaigns help consumers become more familiar with the brand. Furthermore, brand awareness has a significant positive effect on purchase intention, implying that increased awareness of Fore Coffee enhances the likelihood of purchase. The study also found that brand awareness partially mediates the relationship between social media marketing and purchase intention, indicating that social media marketing's impact on purchase intention is stronger when combined with high brand awareness. These findings emphasize the importance of integrating social media marketing with brand awareness strategies to improve consumer purchase intention.

I Wayan Danil; Ida Ayu Gde Dyastari Saskara

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of business capital, product pricing, and the utilization of e-commerce on the income of micro culinary business actors in Denpasar City. The background of this research is based on the crucial role of micro enterprises in economic development, particularly in the culinary sector, which is one of the largest contributors to the Gross Regional Domestic Product (GRDP) of Denpasar City. Despite the sector's significant growth, increasing competition and uneven adoption of technology remain key challenges in improving business income. This study employs a quantitative approach with an associative research design. The population includes micro culinary business actors spread across the four districts of Denpasar City. The sample was determined proportionally using the proportionate stratified random sampling technique, and respondents were selected using accidental sampling to ensure broad representation. Primary data were collected through direct observation and structured questionnaires, while secondary data were obtained from relevant government institutions such as the Department of Cooperatives and MSMEs and the Central Statistics Agency. The data analysis technique used was multiple linear regression, supported by classical assumption tests (normality, multicollinearity, heteroscedasticity), the F-test to determine the simultaneous influence of the variables, and the t-test to analyze the partial influence of each independent variable on income. The findings indicate that simultaneously, business capital, pricing, and e-commerce significantly influence the income of micro business actors. Partially, each of these variables also shows a positive and significant effect. Business capital provides the foundation for operational activities, pricing affects consumer demand and competitiveness, while e-commerce broadens market reach and improves efficiency. These results highlight the importance of strategic financial management, appropriate pricing strategies, and the adoption of digital platforms to support income growth and sustainability of micro culinary enterprises in Denpasar City.

Deby Samarta; Uswatun Khasanah; Triana Yuniati

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

ahmad isfarhanuddin; roisul adib

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the application of the principles of gharar (uncertainty) and ‘adl (justice) in the subsidized LPG supply chain at Pangkalan Fawaid, Gondanglegi District, using the Maqashid Syariah approach. The primary focus of this research is to identify issues related to the distribution of subsidized LPG that involve Islamic economic principles, particularly concerning uncertainty and injustice that may disadvantage the public, especially low-income households. The main issues identified include the uncertainty of distribution schedules, price fluctuations, limited supply, and a lack of transparency in information, leading to unequal access for low-income households. The research employs a qualitative-empirical method with data collection techniques such as in-depth interviews, participatory observation, and document analysis. Five key informants were selected through purposive sampling to provide comprehensive insights into the issues surrounding subsidized LPG distribution. The data analysis used the interactive model by Miles & Huberman, with triangulation validation to ensure the accuracy and consistency of the findings. The results indicate the presence of gharar in several aspects, such as price uncertainty, quotas, and distribution schedules. Price uncertainty causes subsidized LPG prices to often exceed the Highest Retail Price (HET), while uneven distribution leads to injustice in access for households in need. Violations of the ‘adl principle are evident from the unequal and uneven distribution, which leads to access disparities among low-income households. Based on these findings, it is crucial to digitalize the LPG distribution system to make it more transparent, enhance supervision of distribution practices, and strengthen consumer literacy so they better understand their rights and obligations in accordance with Islamic economic principles. With these measures, uncertainty and injustice in subsidized LPG distribution can be minimized, leading to a more equitable and transparent distribution system.

Devika Amanda Dahlia Putri; N Dian Anggraeni Nurhalisa; Yulianti Yulianti; Triana Apriani

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to comprehensively examine the role of BAZNAS (National Amil Zakat Agency) of West Bandung Regency in the distribution of productive zakat as a means to foster community-based business development during the first semester of 2025. Productive zakat, unlike consumptive assistance, is positioned as a strategic instrument to improve the economic independence of mustahik (zakat recipients), particularly micro-entrepreneurs such as small shop owners, farmer groups, tailors, and individuals engaged in similar economic activities. The research adopts a descriptive qualitative approach to capture an in-depth understanding of program implementation. Data collection methods include in-depth interviews with BAZNAS officials, serving as key informants, and the examination of relevant documents, reports, and activity records. The findings indicate that the application process for assistance is conducted through formal, verified requests, ensuring transparency and accountability, rather than accepting open-form submissions. The form and amount of assistance are adjusted to the specific type and needs of each business, and recipients are prioritized based on the eight asnaf categories, with a focus on those who already have ongoing business activities. In addition to capital provision, the program aims to empower mustahik to transition into muzakki (zakat givers) over time, thereby creating a sustainable cycle of economic empowerment. Monitoring activities are conducted three times a year to assess progress and identify challenges. However, the study also highlights constraints, including limited mentoring sessions and the need for more consistent supervision to ensure that the assistance translates into long-term economic impact. To maximize effectiveness, stronger collaboration among BAZNAS, local communities, and regional government is recommended, alongside capacity-building initiatives for beneficiaries. This collaborative approach is expected to reinforce the sustainability and impact of productive zakat programs, contributing to broader poverty reduction and community empowerment goals.

Dina Asmita; Lilis Marlina

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

Enny Istanti; Indriana Kristiawati; Achmad Daengs GS; Anis Yuli Astutik

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Competition in Indonesia’s business world today compels companies to strategize in order to outperform their rivals. Only those companies that are truly strong, implement competitive strategies correctly, and carry out intensive promotions will succeed. One promotional tool that is expected to directly establish, improve, dominate, or maintain mutually beneficial exchange relationships with customers is personal selling, particularly aimed at encouraging consumers to purchase the offered products.A company’s goal is to obtain maximum profit from its business operations. To achieve this, managerial expertise and capability are required to combine the functions within the company effectively. Personal selling is carried out by the company to introduce its products, influence and inform consumers, so they are encouraged to buy—ultimately increasing sales volume.This study seeks to examine whether personal selling has a significant impact on increasing sales volume at PT. Intermas Tata Trading, Surabaya branch. A qualitative approach is used, supported by both qualitative and quantitative data from the company. Data collection techniques include editing, tabulating, and interviews. Data processing involves simple correlation analysis, simple regression analysis, and t-tests. Hypothesis testing is conducted using statistical analysis with SPSS 16.0.The study results confirm that the hypothesis is true: the personal selling variable (X) has a significant influence on the sales volume (Y) at PT. Intermas Tata Trading, Surabaya. This is evidenced by the t-value (4.005) > t-table (2.228) at a significance level of 0.002. The simple correlation coefficient is 0.785 or 78.5%, indicating a very strong and positive relationship between the independent variable (personal selling) and the dependent variable (sales volume).

Rahma Hidayani, Elsa; Melri Deswina

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to develop a recommendation system that can help retail business owners design more effective, data-driven promotional strategies. This system utilizes data mining techniques and the Apriori algorithm to extract association rules from consumer transaction data, thereby identifying more specific and accurate consumer purchasing patterns. Based on these patterns, the system can provide relevant promotional recommendations, such as product bundling, buy-one-get-one offers, or special discounts, which can attract consumer interest and increase sales. The system's implementation process is presented in the form of an interactive dashboard, which allows business owners to upload their transaction data, adjust analysis parameters, and visualize the promotional recommendation results in a way that is easier to understand and can be directly applied to their marketing strategies. This system not only provides well-structured promotional recommendations but also enables retail business owners to make more informed and efficient decisions in determining the type of promotion to implement, based on insights gained from analyzing their own transaction data. By utilizing this system, business owners can optimize their promotional strategies more efficiently and effectively, because they can quickly identify promotions that best suit consumer purchasing patterns. This can increase impulse sales, as relevant promotions will encourage consumers to purchase more products. Furthermore, this system shows great potential in increasing consumer engagement, as the promotions provided are more personalized and tailored to each consumer's preferences. Therefore, the implementation of this recommendation system has the potential to drive significant sales growth and help retail business owners achieve greater profits, as well as accelerate their business decision-making process. This system, ultimately, not only benefits business owners but also enhances the consumer shopping experience with promotions that are more tailored to their needs and preferences.

Aldino Dewa Ndaru; Mujahidin Aljawari; Muh Yudha Setiawan

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Village websites currently generally only provide information in the form of an interface for users, such as village profiles, potential areas, population data, and current news. However, the majority are not yet equipped with Application Programming Interface (API) support that allows for flexible and automated data integration and exchange. This is a challenge when dynamic access is needed by third-party systems, such as public service platforms, mobile applications, or local government information systems, which require real-time and accurate synchronization of population data. The project aims to implement a RESTful API that can be accessed securely, efficiently, and easily understood by developers to retrieve villagers' data. The development of the system is carried out using the Agile method, which supports rapid iteration and periodic evaluation to ensure that each feature functions optimally according to the needs of users and field conditions. This Agile method is applied in several sprints that include the stages of needs planning, designing the API endpoint structure, coding, documentation, and testing of the integration and security of the system as a whole. The results of the implementation show that the API successfully retrieves data directly from the village database, and presents it in a JSON format that is compatible for use by both frontend and third-party systems. This API supports pagination features for efficient access to large amounts of data, and is equipped with Basic Authentication to keep data access secure from being abused. With this API, the village website not only becomes a static information medium, but also transforms into a digital service platform that is open for cross-system integration. This supports the development of a more modern, efficient, sustainable, and collaborative village information system in the future, so that public services can be significantly improved.