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Flaviana Lidia Yuyun; Rex Tiran; Ambrosius Dedi A. Sinu

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is titled Analysis of the Incumbent's Defeat in the 2024 Regional Head Election in East Flores Regency (A Study of Antonius Hubertus Gege Hadjon's Defeat in East Adonara District), with the aim of analyzing the factors that led to the defeat of incumbent Antonius Hubertus Gege Hadjon in the 2024 Pilkada. This study uses Pierre Bourdieu’s political modality theory, including political, social, economic, and cultural capital. A qualitative approach with a descriptive method is employed, and data is collected through interviews with subjects consisting of the incumbent candidate, a religious leader, a youth leader, a community leader, two party representatives, and the success team. The study focuses on the support base in East Adonara District. The results of the study indicate that the incumbent's defeat was caused by the weakening of political capital, especially due to the vacancy in the regent’s position for two and a half years, which strengthened the opponent's position. This caused stagnation in public services and a decrease in the intensity of local government communication. In addition to these structural factors, weak internal party consolidation and public sentiment about uneven development also contributed to the defeat, indicating the incumbent's failure to manage his political capital amidst the dynamics of governance.

Sherly Desliyanah; Dicky Depiansyah

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

The objective of this study is to investigate several facets of the role that educators play in the verbal abuse and bullying prevention of students at SMP Negeri 1 Tanjung Raja in Tanjung Raja District, Ogan Ilir Regency. The qualitative descriptive method is being used in this study. The researchers conduct observations and interviews as part of their data collection methods. There were seven informants in total for this investigation. This study is being conducted at Tanjung Raja sub-district, Jalan Sultan Mahmud Badaruddin II, in the Ogan Ilir Regency. The study's findings indicate that educators have a positive impact in educating students about bullying and how to protect themselves from various risks. In addition to this, the role of the teacher and the curriculum in the school is crucial in providing a safe and nurturing environment for the development of the students. It is anticipated that the research findings will be able to make a contribution to more effective education reform in SMP Negeri 1 Tanjung Raja and other schools.  

Ahmad Fatonik; Latifatus Sadiyah; Erni Styowati; M. Febby Irwansyah; Jaenullah

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In the era of the Industrial Revolution 4.0, Islamic Religious Education (PAI) must emphasize not only memorizing religious content, but also fostering advanced thinking skills such as analysis, evaluation, and creativity through the Higher Order Thinking Skills (HOTS) method. This study aims to describe the implementation of HOTS-oriented Islamic Religious Education (PAI) learning at SMAN 2 Banjit, focusing on implementation methods, supporting and inhibiting factors, and their influence on students. This study uses a qualitative descriptive methodology with data collection methods such as observation, interviews, and documentation. The subjects of the study were Islamic Religious Education (PAI) teachers. Data analysis was carried out by means of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Islamic Religious Education (PAI) teachers at SMAN 2 Banjit have implemented host-based Islamic Religious Education (PAI) teaching methods. HOTS-based learning through discussion methods, advanced question and answer, and problem-based learning, but the implementation has not been evenly distributed across classes. Teachers understand the basic concepts of HOTS, but still face obstacles in preparing HOTS-based learning devices and assessment instruments. Supporting factors for implementation are the support of the principal, technological facilities, and the enthusiasm of some students. Meanwhile, emerging obstacles include a rote-oriented learning culture, unequal distribution of learning facilities, and teacher administrative burdens. The implementation of HOTS has a positive impact on improving students' critical thinking skills and argumentative skills, as well as helping them understand Islamic values ​​more contextually.

Meilinda Suriani Harefa; Ferdy Almsyah; Frans Frans; Roma Ulina Sitohang; Leli Sartika

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the process of processing fruit peel waste from juice traders into eco-enzymes as an effort to reduce environmental pollution. The research uses qualitative descriptive methods through direct observation, documentation, and literature studies. Fruit peel waste is fermented at a ratio of 1:3:10 (molasses : fruit waste : water) for three months under anaerobic conditions. The fermentation results show good eco-enzyme characteristics, characterized by a pH of 3, a fresh sour aroma, and a brownish color as an indicator of fermentation success. These findings show that the process of processing eco-enzymes from fruit peel waste can be done simply, cheaply, and environmentally friendly. In addition, the use of eco-enzymes has the potential to reduce the volume of organic waste disposed of in landfills and reduce water and soil pollution. The resulting eco-enzyme also has potential applications as natural cleaners, liquid fertilizers, and odor controllers. Thus, the treatment of fruit peel waste not only supports sustainable environmental management practices, but also encourages the implementation of the circular economy as well as community empowerment ecologically and economically.

Rahma, Daniar Wulan Aura; Prastiyas, David Indra; Makatita, Tegar Fajar Ramadhan; Cahyarani, Dyah Mita; Nugroho, Gwenda Vania Putri +1 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.

Gede, Muhammad Habib Ali; Mulyadi , Roza; Haryono, Selly

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

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

Jeihan Mahendra Putra; Abdul Rahman

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Local governments play a strategic role in public service delivery and are required to undertake rapid, systematic, and sustainable institutional and governance transformation. These demands arise in response to changes in the organizational environment, regulatory developments, and increasing public expectations regarding the quality, effectiveness, and accountability of public services. Improving the capacity of human resources, particularly those managing services and complaints, is a crucial factor in ensuring professional, adaptive, and technology-based services. However, issues with staff competency are still found in public service institutions that interact directly with the public, particularly at the sub-district level. In an effort to improve the quality of public administration services, the government established the Integrated Sub-district Administrative Services (PATEN) policy as stipulated in Minister of Home Affairs Regulation Number 4 of 2010. This study aims to analyze the implementation of the PATEN policy in Sawangan District, Depok City, using a qualitative approach and descriptive methods. The results indicate that the implementation of PATEN has generally been effective, marked by the fulfillment of substantive, administrative, and technical aspects, and supported by clear regulations. However, public complaint services have not been optimal due to technical constraints in the website-based complaint system.

Alika Tatia Amarta; Natalina Natalina

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Sanitation is an important aspect in the fish feed industry to ensure product quality, product safety, and employee health. PT. CentralPertiwi Bahari is a fish feed industry that has implemented sanitation as part of its product quality assurance system. This study aims to examine the implementation of sanitation at PT. CentralPertiwi Bahari to obtain an overview of the implementation of sanitation based on Permenkes No. 70 of 2016. This study uses a qualitative descriptive method carried out in January-February 2025. Data collection was carried out through observation, interviews, document reviews and scientific literature. Aspects studied include external environmental sanitation, factory environmental sanitation, building sanitation, production process sanitation, raw material sanitation, and employee sanitation. The results of the study indicate that PT. CentralPertiwi Bahari has implemented sanitation in accordance with the provisions of Permenkes No. 70 of 2016 as indicated by clean environmental and building conditions, the availability of good sanitation facilities, proper management of raw materials, and employee sanitation that is consistently implemented. The implementation of sanitation at PT. CentralPertiwi Bahari has supported efforts to maintain quality and occupational health. However, conditions requiring attention, such as water pooling outside the factory during rainy seasons, require remedial measures to optimize sanitation implementation. The results of this study are expected to serve as a basis for company evaluation and a reference for similar industries in improving sustainable sanitation practices.

Gembong Satria Negara; Iwan Weda

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the implementation of RoRo ship services in Indonesia, highlighting the implementation of RoRo ships and the current national logistics framework potential strategies, particularly in the 3T region. This research employs a qualitative descriptive methodology that includes a literature review. It utilizes secondary data from previous studies, comprising books and original scientific reports published in articles or journals. The findings indicated 1) The use of RoRo ships has gone through progressive developments, like the government's initiative on “Sea Toll” designed to support the logistics sector, particularly in 3T regions. 2) Enhancing the logistics framework through the integration of National Logistic EcosIstem (NLE) alongside the Internet of Things (IoT) to increase logistics efficiency that is rapid, effective, and clear. Nevertheless, these initiatives faces challenges. Consequently. The proposed strategies focus on improving growth center development through logistics integration (shipping, port management, and intermodal) and implementing digitalization in logistics document processing.

Nurul Alfiah; Wanda Hamida; Kasman Kasman; Syarifah Subaedah

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This study aims to examine the strengthening of school literacy culture through the establishment of a Literacy Corner at SMPN 4 Mangarabombang as a strategy to enhance students’ reading interest and engagement in literacy activities. The research problem arises from students’ low reading intensity and the limited availability of literacy-supporting facilities at school. A qualitative descriptive method was employed, utilizing observation, interviews, and documentation as data collection techniques. The findings indicate that the Literacy Corner significantly improves students’ access to reading materials, fosters more consistent reading habits, and creates a more conducive learning environment. Moreover, the involvement of teachers and students in managing the Literacy Corner strengthens their sense of ownership and increases active participation in school literacy activities. By facilitating a space dedicated to reading, the initiative addresses the challenges related to the scarcity of resources and encourages students to make reading a regular activity. Teachers also reported increased student motivation and engagement in literacy programs, which translates into greater academic performance. These results highlight that establishing a Literacy Corner is an effective and strategic approach to reinforcing school literacy culture. Furthermore, it can serve as a model for other schools aiming to enhance their literacy programs and improve student engagement in reading activities.

Rizki Gilang Ramadhan; Laila Fitriah

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to describe and analyze the activities taking place in the Rumah Adat Tinggi of Rengat as a reflection of the social and cultural identity of the Indragiri Hulu community. The research is motivated by the functional shift of traditional houses amid modernization, which threatens the continuity of local wisdom. This study employs a qualitative descriptive method. Data were collected through field observations, interviews with cultural figures and caretakers, and documentation of cultural events held in the traditional house. The findings indicate that the Rumah Adat Tinggi serves not only as a historical heritage but also as a social and cultural center for the community. Activities within it embody values such as mutual cooperation, deliberation, respect for ancestors, and cultural education for the younger generation. From the perspective of functionalism, the traditional house operates as a social system that maintains societal balance through social, cultural, and integrative functions. This research emphasizes the importance of revitalizing the Rumah Adat Tinggi to ensure its continued role as a living space for cultural transmission amid globalization.

Yolanda Fitria Salma; Ahmad Irzal Fardiansyah; Dona Raisa Monica; Tri Andrisman; Nikmah Rosidah

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The enactment of Law Number 1 of 2023 concerning the Indonesian Criminal Code (KUHP Nasional 2023) has brought significant changes to the national penal system, particularly in the regulation of sanctions imposed on children who commit criminal offenses. Children as offenders constitute a special legal subject who require a sentencing approach oriented toward protection, guidance, and rehabilitation. This study aims to analyze the regulation and concept of sentencing for children under the perspective of the KUHP Nasional 2023 and to assess its conformity with the principles of child protection and the objectives of the juvenile justice system in Indonesia. This research employs a juridical descriptive method using statutory and conceptual approaches through a literature review of primary, secondary, and tertiary legal materials. The findings indicate that the KUHP Nasional 2023 normatively accommodates a more humane sentencing approach by emphasizing the objectives of punishment and providing non-custodial sanctions and rehabilitative measures. However, these provisions remain general and have not been explicitly integrated with restorative justice principles as stipulated in the Juvenile Criminal Justice System Act. Therefore, regulatory harmonization and consistent implementation are necessary to ensure that sentencing for children truly reflects the best interests of the child and the rehabilitative goals of the juvenile justice system.

Syamsul Bahri; Putri Naira; Farid Rizaldi; Yolanda Marchella; Fitra Aulia Simatupang

International Journal of Multilingual Education and Applied Linguistics 2025 Asosiasi Periset Bahasa Sastra Indonesia

Sarcasm is a literary device and one of the most expressive forms of figurative language, often used to convey humor, criticism, or emotional tension in both daily conversation and literature. This study explores the use of sarcasm in William Shakespeare‟s Much Ado About Nothing by applying Elizabeth Camp‟s (2011) typology, which classifies sarcasm into four types: propositional, lexical, illocutionary, and like-prefixed sarcasm. Using a qualitative descriptive method, the researchers collected all sarcastic utterances from the play, classified them according to Camp‟s framework, and analyzed their pragmatic functions in the dramatic context. The findings reveal a total of 50 sarcastic utterances, with propositional sarcasm being the most frequent (42%), followed by illocutionary sarcasm (28%), lexical sarcasm (24%), and like-prefixed sarcasm (6%). These results indicate that sarcasm serves as both a comedic and dramatic device, shaping character interactions, driving conflicts, and reinforcing Elizabethan cultural norms. Beatrice and Benedick‟s witty verbal duels exemplify how sarcasm fosters humor and intimacy, while Claudio‟s sarcasm highlights themes of honor and social tension. Overall, the study demonstrates that sarcasm in Shakespeare‟s play is not merely humorous banter but a sophisticated rhetorical strategy that enhances characterization, thematic depth, and audience engagement.

Bayu Adji Pangestu; Zainal Fatah; Krisna Adhi Prahmana

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the optimization of the use of Village Funds in efforts to develop Pethung Park tourism in Belik Village, Trawas District, Mojokerto Regency, using  the New Public Governance (NPG) theoretical approach  from Osborne and Gabler. NPG theory emphasizes the importance of collaboration, participation, networking, decentralization, as well as transparency and accountability in public governance. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation involving the village government, BUMDes, Pokdarwis, and the local community. The results of the study show that the Belik Village government has succeeded in making optimal use of the Village Fund as an instrument of local economic development and a means of community empowerment. The Village Fund is directed to tourism infrastructure development, human resource training, and digital-based tourism promotion. Collaboration between village governments, communities, and the private sector through BUMDes and Pokdarwis is able to create participatory and sustainable development governance. The real impact can be seen from the increase in the number of tourist visits, the growth of MSMEs, and the increase in the village's original income. This study concludes that NPG-based governance practices in Belik Village have resulted in development effectiveness and strengthened village economic independence. The results of this study can be a model for other villages in implementing the management of Village Funds for the tourism sector based on collaboration and community participation towards sustainable village development.

Irfan Dwi Septiawan; Ayuning Budiati; Nikki Prafitri

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study evaluates the Cageur Jasa Health Service Program at the Tanah Tinggi Public Health Center in Tangerang City, which was developed as an innovation to expand access to basic healthcare services through home visits. The program aims to improve service quality, strengthen family independence in maintaining health, and support the achievement of the 12 indicators of the Indonesia Healthy Program with a Family Approach (PIS-PK). The evaluation applies William N. Dunn’s six policy evaluation criteria effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness supported by theoretical frameworks from public administration, public policy, and health service innovation. This research employs a qualitative descriptive method, with data collected through observation, in-depth interviews with informants, and secondary data analysis. The findings indicate that the program’s implementation has not fully achieved its intended objectives, as evidenced by declining service coverage, several PIS-PK indicators remaining below 50%, increasing disease findings, and the persistence of maternal and infant mortality cases. Limitations in resources, coordination, infrastructure, and suboptimal promotive and preventive efforts further hinder the program’s effectiveness. Overall, the study concludes that although Cageur Jasa contributes to improving healthcare access, its implementation at the Tanah Tinggi Public Health Center remains suboptimal and requires continuous improvement.

Praditya, Fadlan; Hadiyanto Hadiyanto

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study examines the video content production process at Digital Hub Sinar Mas Land as a visual communication strategy to support branding for a digital innovation area. The background of this research stems from the increasing need for organizations to produce creative and informative content as social media becomes a primary channel for information distribution. The study aims to describe the stages of pre-production, production, and post-production, and to identify challenges that affect the effectiveness of video content creation. A qualitative descriptive method was used through active participation, observation, interviews, and literature review. The findings show that concept planning, scriptwriting, and storyboard development form the foundation of successful production. The production stage emphasizes camera techniques, talent coordination, and visual consistency aligned with communication goals. The post-production stage focuses on technical editing to strengthen the audiovisual message structure and prepare content for publication. Key challenges were found in storyboard development, talent performance during filming, and audio processing that required detailed adjustments. The results highlight the importance of thorough planning and coordinated teamwork to ensure that video content effectively supports branding strategies.

Syamsul Bahri; Putri Naira; Farid Rizaldi; Yolanda Marchella; Fitra Aulia Simatupang

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

Sarcasm is a literary device and one of the most expressive forms of figurative language, often used to convey humor, criticism, or emotional tension in both daily conversation and literature. This study explores the use of sarcasm in William Shakespeare‟s Much Ado About Nothing by applying Elizabeth Camp‟s (2011) typology, which classifies sarcasm into four types: propositional, lexical, illocutionary, and like-prefixed sarcasm. Using a qualitative descriptive method, the researchers collected all sarcastic utterances from the play, classified them according to Camp‟s framework, and analyzed their pragmatic functions in the dramatic context. The findings reveal a total of 50 sarcastic utterances, with propositional sarcasm being the most frequent (42%), followed by illocutionary sarcasm (28%), lexical sarcasm (24%), and like-prefixed sarcasm (6%). These results indicate that sarcasm serves as both a comedic and dramatic device, shaping character interactions, driving conflicts, and reinforcing Elizabethan cultural norms. Beatrice and Benedick‟s witty verbal duels exemplify how sarcasm fosters humor and intimacy, while Claudio‟s sarcasm highlights themes of honor and social tension. Overall, the study demonstrates that sarcasm in Shakespeare‟s play is not merely humorous banter but a sophisticated rhetorical strategy that enhances characterization, thematic depth, and audience engagement.

Rohani Risnauli Nababan; Tri Joko Presetyo

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

Each country has different holiday policies, but the number of holidays in Indonesia is quite large, which impacts uncertainty for investors when buying or selling shares. These events can cause market anomalies or irregular market conditions and produce abnormal returns at certain times, known as the holiday effect. This study uses a quantitative descriptive method with an event study approach, data collection is carried out using documentation and literature methods. The data used are secondary data in the form of the Jakarta Composite Index (JCI), the LQ45 Index, and the Jakarta Islamic Index (JII) from the official website of the Indonesia Stock Exchange (IDX). Exchange rate data is taken from the official website of Bank Indonesia. The population of this study is every company listed on the IDX, while the data used are JCI, LQ45, and JII data 6 days before and 6 days after the Eid al-Fitr holiday and regular trading days from 2011-2025. The results of the study show that there is no significant difference in the JCI, LQ45 Index, or JII before and after the Eid al-Fitr holiday, so there is no holiday effect. These results indicate that all three indices reflect a market that tends to be efficient and stable in responding to seasonal events. Furthermore, the Rupiah exchange rate had a negative but significant effect on the Jakarta Composite Index (JCI). The Rupiah exchange rate had a negative but insignificant effect on the JII before and after the Eid al-Fitr holiday. The Rupiah exchange rate had a positive but insignificant effect on the LQ45 Index before and after the Eid al-Fitr holiday.

Inaya Ramadhani; Dhea Safitri; Nadya Azzahra; Abdul Rofiq; Novita Widiawati

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

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

Diny Mutiara; Muhamad Rizal; Qaila Sofiani; Megania Kharisma

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

This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements a profit-sharing system based on the principles of justice (al-'adl) and trustworthiness (al-amanah). The profit-sharing scheme is carried out proportionally according to the ratio agreed upon in the initial contract, so that both parties have clarity regarding rights and responsibilities. The implementation of this system not only ensures the avoidance of usury but also strengthens the partnership between the bank and customers through practices of transparency, information disclosure, and a shared commitment to business management. Overall, these findings show that the implementation of Al-Mudharabah financing at Bank Muamalat Rangkasbitung has been running in line with several sharia values ​​and even supports the realization of fair, ethical, and sustainability-oriented Islamic economic practices. Thus, Mudharabah financing at the branch can be an example of the effective implementation of sharia contracts and is able to encourage the development of the sharia financial sector at the local level.