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Khoirotus Sa’diyah; Widya Astuti Sari; Linda Dwi Novita Wardani; Siti Nur Hasanah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Indonesia is a unitary state, has a lot of diversity that combines various nationalities, dialects, religions, and communities. Therefore, as a diverse nation, moderation in religion is needed so that there is no degenerate behavior that can divide a country. Internalization of religious values in a multicultural society is an effort to integrate religious values with cultural and religious diversity in society. The main purpose of this internalization is to increase tolerance, respect diversity, and form an inclusive religious culture. This study aims to discuss the internalization of religious moderation values in a multicultural society. This study uses a qualitative approach and data processing using descriptive-analytical methods. Data processing is used as a benchmark to find out how the internalization of religious moderation values in a multicultural society, then takes several sources from the Bantengan village community to be used as research objects, in order to answer the main research questions, including: 1) How is the process of conveying understanding the values of religious moderation in a multicultural society in Bantengan Village. 2) How is the negotiation process with the community regarding the values of religious moderation in a multicultural society in Bantengan Village. 3) -How is the implementation of the values of religious moderation in a multicultural society in Bantengan Village? From the results and discussion of this study, it shows that there are several ways that the Bantengan village community does to internalize the values of religious moderation in a multicultural society. This study concludes that internalization of the values of religious moderation in a multicultural society in Bantengan Village can be done in various ways. An important effort to internalize the values of religious moderation in a multicultural society is to make the Bantengan village community a harmonious society by strengthening tolerance between religious communities, and having a spirit of justice between communities.

Wayan Agus Kertiyasa; I Made Mulyawan Subawa; Ida I Dewa Ayu Dwiyanti

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Indonesia is a country that highly upholds the law, this is stated in the 1945 Constitution of the Republic of Indonesia. In line with these provisions, one of the important principles of a state based on law is the guarantee of equality for everyone faced with the law. The emergence of legal disputes related to land begins with objections related to claims for land rights, both regarding land status, priority and ownership, with the hope of obtaining administrative resolution in accordance with applicable provisions. The problem raised in this study is about court decision no. 148 / pdt.g / 2024 / pn in Tabanan. This study uses an empirical legal research method, namely research with field data as the main data source, such as interview results and observations. In addition, this research is also supported by normative data sourced from books and legislative studies. The purpose of this study is In general, this report aims to provide an overview of the settlement of criminal acts of court decisions in Tabanan. Based on the formulation of the problem How is the Implementation of Decision No.148/Pdt.G/2024/PN.Tab Regarding the Validity of Land Ownership Certificates, What legal remedies can be taken by legitimate heirs in the event of cancellation of the transfer of land ownership certificates. The results of the research conducted. It is known that the lack of concreteness of the Tabanan District Court's decision so that the settlement of civil cases is still ongoing, in process or ongoing, so far the parties involved are still trying to find a solution by collecting evidence and witnesses to resolve land disputes in Tabanan, the author concludes that the court has a central role in deciding cases and the author also advises all people before making land purchases and sales to check the completeness of documents, for example certificates.  

Gilang Ramadhan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Free trade provides significant opportunities for developing countries to increase exports, expand market access, and drive economic growth. Through engagement in global markets, products and services can reach a wider range of consumers, creating the potential for increased national income. However, global economic integration also presents serious challenges, particularly in terms of the protection of Intellectual Property Rights (IPR). As national boundaries in economic activity become increasingly blurred, intellectual property—including patents, trademarks, industrial designs, copyrights, and trade secrets—becomes increasingly vulnerable to infringement. Common forms of infringement include piracy, counterfeiting of branded products, and theft of technology or innovation. These practices not only harm creators or rights owners but can also hinder the development of innovation, reduce industrial competitiveness, and undermine consumer confidence. Adequate IPR protection requires a combination of strong national regulations and an effective international legal framework. Instruments such as the TRIPS (Trade-Related Aspects of Intellectual Property Rights) Agreement under the WTO provide global standards to which compliance must be adhered, but implementation at the national level is crucial for their success. Weak or inconsistent law enforcement can open the door to violations that harm both domestic and foreign businesses. Beyond legal aspects, effective IPR protection also impacts the investment climate. Investors tend to invest in countries that can guarantee the security of their intellectual assets. Therefore, IPR protection is not only a legal issue but also a long-term economic development strategy. Therefore, in the era of free trade, developing countries need to balance market openness with strengthening IPR protection systems to create a conducive environment for innovation, sustainable economic growth, and public welfare.

Veronica Angeline Novisaputri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Electronic commerce (e-commerce) has become a dominant trend in modern buying and selling transactions, offering easy access and efficiency. Marketplaces like Shopee act as intermediaries between merchants and buyers, providing fast, secure, and integrated transaction facilities. However, behind this convenience, significant legal issues arise, particularly regarding unilateral transaction cancellations by buyers through the refund feature. In practice, these refund requests are generally approved by the marketplace without thorough verification of the validity of the cancellation reason or the existence of the goods already shipped by the merchant. This study aims to analyze the legality of unilateral cancellations by buyers from the perspective of Indonesian civil law, with reference to the provisions of the Civil Code (KUHPerdata) and the concept of electronic contracts as stipulated in the Electronic Information and Transactions Law (UU ITE). The study uses a normative juridical approach by examining laws and regulations, legal literature, and analyzing two case studies involving merchants BZS and HK. The results indicate that unilateral cancellations by buyers without returning the goods constitute a form of breach of contract. This action not only violates the electronic contractual agreement established during the transaction but also causes financial and reputational harm to merchants. This phenomenon indicates weak legal protection for business actors in the e-commerce ecosystem, particularly regarding the bargaining power between sellers, buyers, and marketplace platforms. Therefore, strengthening fair and transparent digital dispute resolution mechanisms is necessary, including preventive legal protection to prevent losses and repressive protection to provide redress for injured parties. This step is crucial for realizing a healthy, balanced, and equitable digital trade ecosystem for all parties involved.

Nanik Indah Setyani; Anwar Budiman; Saefullah Saefullah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

This study examines the legal liability of a Limited Liability Company (LLC) before and after bankruptcy, with a focus on the roles of the board of directors, board of commissioners, and the curator appointed by the Commercial Court. Prior to bankruptcy, the liability for the company's obligations rests primarily with the board of directors and the board of commissioners, especially when debts arising from binding agreements remain unpaid. In situations where the company is unable to fulfill its payment obligations, and such inability is confirmed by a final court ruling, responsibility for managing and settling the company’s debts and assets is transferred to a court-appointed curator. The research analyzes the legal framework governing the curator’s authority, which operates under the supervision of a supervisory judge from the Commercial Court. The curator acts as the sole party responsible for handling the bankrupt entity’s obligations to creditors, ensuring compliance with applicable bankruptcy laws. This study uses a normative juridical approach, relying on legislation, case law, and legal doctrine to examine the extent of responsibility at each stage of the bankruptcy process. Special attention is given to the legal considerations of the Central Jakarta Commercial Court in Decisions Number 34/Pdt.Sus-Pailit/2024/PN Niaga Jkt.Pst and Number 38/Pdt.Sus-Pailit/2024/PN Niaga Jkt.Pst. Both rulings are found to be appropriate, as they meet the legal requirements for declaring an LLC bankrupt based on verified facts and circumstances. The findings underscore the importance of distinguishing between pre-bankruptcy liabilities—borne by company management—and post-bankruptcy responsibilities, which are entirely managed by the appointed curator. This clear allocation of responsibility ensures creditor protection, maintains judicial oversight, and upholds the principles of fairness and legal certainty in bankruptcy proceedings

Yusriati Yusriati; Aulia Zikra; Zulhilmi Zulhilmi; Nurhidayati Nurhidayati

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Waste management is a major challenge in sustainable development, particularly in areas with tourism potential. Paya Jeget Village, Pegasing District, Central Aceh Regency, a developing tourist destination, is addressing waste management issues that require serious attention. The increasing number of tourists visiting the village has the potential to significantly increase the volume of waste generated. Without proper management, this condition can threaten environmental sustainability and public health. Therefore, a community-based waste management approach is needed that involves the active participation of all stakeholders, from village government, community leaders, tourism operators, and the general public. The objectives of this community service activity are to increase public knowledge and awareness about sustainable waste management, develop an integrated community-based waste management system, and establish independent community waste management groups to realize a clean and healthy tourist destination. Implementation methods include outreach and education, practical training, the formation of working groups, and ongoing mentoring to ensure the program runs consistently. The community service activities carried out on June 2, 2025 have achieved the following results: 45 participants participated in the outreach activities, 90% of participants understood the importance of waste from a religious and environmental perspective, the formation of collective awareness to maintain environmental cleanliness, the formation of a waste management group consisting of 15 members, the availability of waste sorting places at three strategic points, the implementation of waste sorting activities at the household level, and the start of organic waste composting activities. In addition, this activity also succeeded in fostering a spirit of mutual cooperation in waste management and improving residents' skills in processing organic waste into compost.

Ni Komang Diah Restu Swari

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the types and functions of directive speech acts found in Indonesian language learning interactions at SMP Negeri 3 Gianyar. Employing a descriptive qualitative research design, the data were obtained through note-taking and recording of teacher–student interactions during classroom activities. The analysis followed four main stages: data reduction, data collection, data display, data interpretation, and conclusion drawing. Directive speech acts, which are utterances intended to prompt the listener to perform a specific action, are an essential component of classroom discourse, as they directly influence student participation, classroom management, and instructional clarity. The findings reveal a total of 109 directive speech act utterances produced by both teachers and students. These utterances are categorized into six types: 18 requests, 52 questions, 22 commands, 3 prohibitions, 10 permissions, and 4 pieces of advice. Each type of directive speech act is used to achieve specific communicative purposes. Further analysis identified 11 distinct functions realized within these utterances, namely: requesting, inviting, pleading, asking, wishing, demanding, directing, instructing, prohibiting, permitting, and advising. For instance, teachers predominantly employed questioning and commanding functions to guide learning processes, check comprehension, and maintain classroom order, while students tended to use requesting and asking functions to seek clarification or assistance. The results of this research highlight the significant role of directive speech acts in facilitating interactive and goal-oriented communication in the language learning environment. Understanding the types and functions of such speech acts can provide valuable insights for educators in designing effective communication strategies that foster active learning, encourage student engagement, and create a positive classroom atmosphere. This study contributes to the broader field of pragmatics and educational linguistics by emphasizing the practical application of speech act theory in Indonesian language teaching contexts.

Ressy Resviati Putri; Siti Qomariyah; Ai Siti Rahmawati; Lia Aliyah; Leni Sumarni

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to conduct a critical study of the teaching materials for Islamic Religious Education and Character Building (PABP), specifically on the material "Avoiding Backbiting and Carrying Out Tabayun" used in class VII of SMPIT Takhassus Al-Qur'an Ashabiq. The focus of the study in this study covers several important aspects, namely learning objectives, the material delivered, the learning methods and models applied, evaluation of learning outcomes, and sources and references for teaching materials used by teachers and students. The approach used in this study is descriptive qualitative with data collection techniques through document studies of teaching materials, observations of the learning process in the classroom, interviews with teachers and students, and data validation is carried out through expert audits to ensure the accuracy of the findings. The results show that the teaching materials used have referred to the principles of the Independent Curriculum and the Pancasila Student Profile, which emphasize the development of character and student competencies as a whole. However, several significant weaknesses were found, especially in terms of integration between learning objectives with learning activities and evaluations carried out. Learning materials are structured in a normative and idealistic manner, but they do not adequately accommodate students' real-life contexts, particularly in facing the challenges of today's digital era, which significantly impact how they understand and internalize religious values. Learning evaluation is still dominated by cognitive measures such as written tests and conceptual understanding, while the attitudinal and skill dimensions, which are crucial for character education, have not been optimally measured. Furthermore, the learning resources used are quite limited, relying solely on textbooks and student worksheets (LKS), without any support from contemporary literature or digital media that could enrich the learning process and make it more engaging and relevant to today's students.

Muhammad Ruslan; Abd Rahman; Suraiya Chapakiya

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

Moral and social education in Islam plays a crucial role in shaping children's character, developing noble character and social responsibility. In this context, the Prophet Muhammad (peace be upon him) serves as a prime role model, whose behavior and sayings provide comprehensive guidance for the development of character values. This study aims to analyze authentic hadiths depicting the Prophet's interactions with children to uncover key moral and social values that can be integrated into contemporary Islamic education. The method used is a descriptive qualitative approach with thematic analysis techniques. Data were collected from relevant authentic hadith literature and then analyzed to identify moral values such as honesty, compassion, justice, empathy, and respect for children's rights. The analysis also considered the historical and social context of the hadiths, allowing interpretations of the values to be tailored to current educational needs. The results show that the Prophet Muhammad taught moral and social principles not only through verbal statements but also through concrete examples in his daily life. For example, he demonstrated gentleness toward children, respected their opinions, appreciated good behavior, and reprimanded them wisely when mistakes occurred. This approach creates an educational pattern that is not authoritarian, but rather builds positive emotional bonds between educators and students. These findings emphasize the relevance of prophetic values in shaping character education in the modern era, which often faces challenges of morality and the degradation of social values. Integrating these values into the curriculum and educational practices in schools and families is expected to produce individuals who are not only intellectually intelligent but also possess high moral integrity and social sensitivity.

Lusia Tael; Oktovianus Naif; Theodorus A. Silab

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Mission constitutes a fundamental dimension of the Catholic Church’s identity, intrinsically linked to the divine mandate to participate in God’s work of salvation in the world. Within this framework, the consecrated life of the Congregation of the Missionary Sisters Servants of the Holy Spirit (SSpS) embodies a distinctive expression of Trinitarian spirituality and a prophetic missionary vocation. In the context of Timor Island, this charism is concretely manifested through ministries that directly engage with the realities of local communities. This study adopts a qualitative methodology with a literature review approach, drawing on theological sources, congregational spirituality, and the SSpS Constitution to explore the theological and practical dimensions of the sisters’ mission. The research aims to analyze how the life and apostolate of the SSpS Sisters serve as a tangible witness to the presence of the Triune God, particularly through works in education, healthcare, social services, and pastoral ministry. The findings indicate that the sisters’ mission is deeply rooted in a faith experience centered on the Most Holy Trinity, which shapes their incarnational and intercultural approach to ministry. Their service reflects a prophetic commitment to empowering marginalized communities, promoting human dignity, and fostering social transformation. Furthermore, the integration of religious vows with active engagement in societal issues illustrates a spirituality that bridges contemplation and action, grounded in both fidelity to the Gospel and responsiveness to contextual needs. In conclusion, the consecrated life of the SSpS Sisters on Timor Island stands as a visible and dynamic sign of God’s salvific and prophetic presence. Through their holistic and transformative ministries, they contribute significantly to the mission of the Church and the common good of society, embodying a vision of the “civilization of love” rooted in Trinitarian communion and expressed in concrete service to humanity.

Syifa Nurarifah; Mulyadi Mulyadi; David Pangaribuan; Elia Rossa

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

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.  

Christin Anastasya Melati Br Nainggolan; Made Kembar Sri Budhi

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

Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.

Nanda Lestari; Amanda Amanda; Febriani Febriani; Juriati Bin Sail; Alfian Alfian

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

The development of digital technology has brought about significant changes in marketing strategies, particularly in the increasingly competitive e-commerce sector. Shopee, as one of the largest marketplaces in Southeast Asia, utilizes digital marketing strategies intensively, including the use of various social media channels, paid advertising, and creative campaigns. Furthermore, Shopee holds massive promotions on special dates such as 9.9, 11.11, and 12.12, packaged with discounts, free shipping, and limited-time offers. This strategy also triggers the Fear of Missing Out (FOMO) phenomenon, where consumers are encouraged to make purchases immediately for fear of missing out on the opportunity to get the best deals. This study aims to analyze the influence of digital marketing, Shopee promotions on special dates, and FOMO on the purchasing interest of students at UIN Datokarama Palu. The study used a quantitative approach with a survey method. The sample consisted of 100 respondents selected using a simple random sampling technique. The research instrument was a questionnaire with a Likert scale, while data analysis was carried out using multiple linear regression using the SPSS program. The results showed that the digital marketing variable (X1) did not have a significant effect on student purchasing interest. In contrast, Shopee's special date promo (X2) and FOMO (X3) proved to have a positive and significant impact. These findings indicate that direct promotional strategies that provide tangible benefits and an emotional, urgency-based approach are more effective in influencing consumer behavior than general digital marketing strategies. Therefore, for e-commerce players, strengthening promotional campaigns that capitalize on specific moments and emotional triggers can be key to increasing sales among young consumers.

Wahyunita Wahyunita; Mashudi Hariyanto; Musaddad Al Basry

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.

Evy Nulandari; Linawati Linawati; Erna Puspita

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

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

Irma Lestari; Sri Yuni; Agus Kubertein

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

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

Ni Kadek Intan Milinia Purwani; Ni Putu Nita Anggraini; Agus Wahyudi Salasa Gama

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

Customer loyalty is a crucial pillar in the banking industry, especially amidst increasingly fierce competition and rapid digital transformation. Loyalty not only reflects brand attachment but also reflects the level of customer trust and satisfaction with the services provided. This study aims to analyze the role of customer value and service quality in building customer loyalty, with customer satisfaction as an intervening variable. The study was conducted at the BRI Tabanan Branch using a quantitative approach. The research sample consisted of 383 respondents selected using the Krejcie and Morgan formula. Data were collected through questionnaires, interviews, and documentation, then analyzed using path analysis to examine the direct and indirect relationships between variables. The results show that customer value and service quality significantly influence customer satisfaction. Both variables also have a direct effect on customer loyalty, while also exerting an indirect effect through customer satisfaction as a mediating variable. In other words, increasing perceived value and service quality not only drives satisfaction but also strengthens loyalty, both directly and through the effects of satisfaction. These findings emphasize the importance of strategies to increase value and service quality as an effort to maintain loyalty amid changing customer preferences and digital disruption. For banking practitioners, the implications of this research can serve as a reference in designing more personalized, value-oriented, and technology-based service programs to increase long-term customer retention and strengthen competitiveness in an increasingly competitive market.

Ibnu Waseu

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

In today's digital era, technological development is occurring rapidly and having a significant impact on various aspects of human life, including Islamic da'wah. The transformation of the spread of Islamic teachings in the digital age has become inevitable along with the rapid advancement of information technology, particularly with the advent of Artificial Intelligence (AI). This study aims to explore how AI is utilized in spreading Islamic values and analyze the accompanying ethical and theological challenges. This research uses a qualitative approach with a literature study method, which includes a review of scientific journals, articles, and contemporary Islamic documents. The results show that AI has been applied in various forms of digital da'wah. For example, Islamic chatbots that can automatically answer religious questions, prayer and other worship reminder applications, and Quran learning platforms equipped with voice recognition and tajweed recitation technology. Although innovative and promising, the use of AI in da'wah poses challenges, particularly the threat to authority over scientific knowledge, the validity of religious content, and the risk of dehumanization in the process of conveying Islamic teachings. Therefore, an adaptive yet ethical approach to Islamic preaching is needed, involving collaboration between religious scholars, academics, and technology experts. This approach must take into account the values of Islamic law, morality in digital communication, and sensitivity to the cultural context of Muslims. Thus, AI-based Islamic preaching can be an innovative solution for effectively reaching a wider audience, without sacrificing the essence and spirituality taught by Islam itself. Thus, AI-based Islamic preaching can be an innovative solution for effectively reaching a wider audience, without sacrificing the essence and spirituality taught by Islam itself. Going forward, a sustainable Islamic digital ecosystem needs to be built so that technology becomes not only a tool, but also a means of increasing faith and piety.

Stefani Nurul Husna; Eceh Trisna Ayuh

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Penelitian ini bertujuan untuk mengkaji secara mendalam strategi komunikasi publik yang diterapkan oleh Dinas Komunikasi dan Informatika (Diskominfo) Kota Bengkulu dalam upaya meningkatkan literasi digital masyarakat di tengah proses transformasi digital. Latar belakang penelitian ini berangkat dari urgensi literasi digital sebagai salah satu kompetensi penting di era teknologi informasi, khususnya dalam menghadapi tantangan penyebaran informasi palsu (hoaks), perlindungan data pribadi, serta etika bermedia. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Informan penelitian meliputi pejabat Diskominfo, staf pelaksana program, serta anggota masyarakat yang terlibat dalam kegiatan edukasi digital. Hasil penelitian menunjukkan bahwa Diskominfo Kota Bengkulu menerapkan strategi komunikasi publik yang terencana dengan memadukan pendekatan informatif, persuasif, dan partisipatif. Media yang digunakan meliputi saluran daring seperti media sosial, website resmi, dan aplikasi pesan instan, serta saluran luring berupa pelatihan tatap muka, sosialisasi di tingkat kelurahan, dan kolaborasi dengan komunitas lokal. Penyusunan pesan literasi digital dilakukan dengan mempertimbangkan isu-isu terkini, di antaranya pencegahan hoaks, keamanan data pribadi, dan etika penggunaan media digital. Strategi ini dinilai cukup efektif dalam meningkatkan kesadaran masyarakat, namun penelitian juga mengidentifikasi sejumlah kendala seperti keterbatasan sumber daya manusia, ketimpangan infrastruktur teknologi, dan kesenjangan tingkat literasi digital antar kelompok sosial. Temuan ini menegaskan bahwa keberhasilan strategi komunikasi publik sangat bergantung pada kemampuan beradaptasi dengan karakteristik dan kebutuhan audiens. Selain itu, studi ini menggarisbawahi relevansi teori Difusi Inovasi dalam memahami pola adopsi literasi digital di masyarakat. Berdasarkan hasil tersebut, penelitian ini memberikan rekomendasi praktis bagi pemerintah daerah untuk mengembangkan strategi komunikasi publik yang lebih inklusif, kolaboratif, dan adaptif dalam mendorong literasi digital di era transformasi digital yang terus berkembang.

Suci Nabila; Viro Dharma Saputra

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the phenomenon of the religious jargon “Go Berkah No Riba” (Go Blessed, No Interest) as a digital marketing communication strategy employed by entrepreneurs on social media, particularly Facebook. Using a descriptive qualitative approach and visual discourse analysis, this research seeks to understand how the jargon is interpreted, constructed, and widely disseminated in the context of product marketing and business opportunities. The findings indicate that “Go Berkah No Riba” functions not only as a marker of religious identity but also as a rhetorical device that combines spiritual values with aspirations for material success. Visual analysis of promotional materials, such as flyers and Facebook posts, reveals the use of hyperbolic language, symbolic imagery—such as the Kaaba and piles of money—and religious narratives designed to build credibility and persuade potential consumers. The integration of religious elements with economic appeal creates a sharia-compliant business image that simultaneously promises profitability. However, the study also uncovers ambiguity in the use of this jargon. On the one hand, it can strengthen the image of a business operating ethically according to Islamic principles. On the other hand, it risks being exploited merely as a marketing gimmick without a strong foundation in ethical business practices. This creates the potential for a gap between the religious message communicated and the actual business conduct. The findings underscore the importance of critical literacy in understanding religious communication strategies within the digital business sphere. Consistency between religious messaging and real-world business practices is crucial for maintaining consumer trust and avoiding the excessive commodification of religious values. Therefore, this study contributes to a deeper understanding of the dynamics of religion-based marketing communication in the era of digital transformation.