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Agussalim Agussalim; Suriadi Suriadi; Neli Neli

International Journal of Education and Literature 2024 Lembaga Pengembangan Kinerja Dosen

This research is motivated by the lack of teacher performance in utilizing the Merdeka Mengajar platform application. Therefore, PAI teachers are required to be able to operate the Merdeka Mengajar platform application. This study aims to obtain clear information about: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. The subjects of this research are PAI teachers and the principal of SMP Negeri 5 Jawai. To obtain data related to the research focus, researchers conducted interviews, observations, and documentation. The data validity checking techniques used are: 1) Triangulation technique, 2) Member Check technique. The results of the research can be concluded: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai is done by preparing activity programs, scheduling, preparing materials based on the Merdeka Mengajar platform application, and evaluating the program implementation. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai are done by: forming facilitators, analyzing the level of school readiness, designing dimensions to be used, themes, time allocation, and compiling project modules and reporting strategies, introducing and guiding teachers who have not been able to operate the Merdeka Mengajar platform application. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai includes: increased teacher engagement in using various PMM features, improved pedagogical and professional competence of teachers, increased ability of teachers to adopt innovative learning approaches, and a balance between accurate evaluation and realistic workload for teachers.

Audina Kania Ningrum; Muhammad Fauzi Nashrul Islam

Kajian Administrasi Publik dan ilmu Komunikasi 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This article discusses the importance of the role of language in communication as a tool for building friendships on campus. Where language not only functions as a means of conveying information, but also functions as a bridge to understand culture, emotions, and personal identity. Interaction between students from different backgrounds on campus requires a thorough understanding of the proper use of spoken and written language. This research reveals how language facilitates social interaction, creates mutual trust, and strengthens bonds between friends. The method used for this research is a qualitative method using observation techniques and interviews with several students fr om various different backgrounds. The results of the observations and interviews conducted show how important language is to be a bridge of communication or as a means for students to interact with each other, besides that language is also a symbol of unity and unity of Indonesian society. In addition, this article also explores the challenges students face when communicating and provides recommendations for improving their communication skills. A thorough understanding of the role of language will help students develop more positive and productive friendships in a campus environment.

Edwin Setiawan; Hartiwiningsih Hartiwiningsih

Prosiding Seminar Nasional Ilmu Hukum 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid development of information technology has brought significant changes, particularly in the area of cybercrime, such as electronic document forgery. This research explores the role of digital forensics and information technology in proving electronic document forgery crimes in Indonesia, using a normative legal research approach. The study employs both a statute approach and a conceptual approach to analyze the effectiveness of digital forensics in uncovering electronic crimes. The findings show that while digital forensics plays a crucial role in investigating electronic document forgery, there are several complex challenges in its implementation. One of the major obstacles is the limited number of certified digital forensic experts in Indonesia, with only 147 professionals qualified in this field. Additionally, the existing legal regulations have not kept pace with the rapid advancements in digital technology, which poses significant challenges to enforcement efforts. The study identifies various technical barriers, such as the complexity of forensic technologies, the volatile nature of digital evidence, and the ever-evolving techniques used by cybercriminals. These factors complicate the process of proving electronic crimes and pose difficulties for investigators. In response to these challenges, the research recommends strategic measures such as strengthening the capacity of forensic laboratories, harmonizing legal regulations with technological advancements, and improving the competency of human resources in both technological and legal fields. The study contributes to the development of a conceptual framework for cyber law enforcement, providing a comprehensive perspective on the challenges faced in proving electronic crimes in the digital age. The research aims to inform policymakers in crafting more effective and adaptive law enforcement strategies.

Muhammad Jafar AW

Jurnal Hukum, Politik dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the impact of e-government implementation on increasing efficiency and effectiveness in governance. This is because the important role of digital technology has contributed to improving the public administration process and decision-making in government entities. Digitalization has provided convenience and speed in administrative governance which has an impact on improving public services. Data collection techniques through in-depth interviews and observations of civil servants in Serang Regency. This study found that the implementation of e-government has a significant impact on increasing efficiency in data management and public services, as well as the effectiveness of governance. Digitalization in the context of governance also has a significant impact on efforts to strengthen public services and transparency in the government sector. This study also found that strengthening digital infrastructure and training of human resources in the public sector is needed to maximize the implementation of e-government in governance.

Navira Nur Hannisa; Dumadi Dumadi; Yenny Ernitawati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

Tresia Kristiana

The National Strategic Program stipulated in Presidential Regulation (Perpres) Number 109 of 2020 concerning the Acceleration of Implementation of the National Food Estate Strategic Project, which was implemented in Gadabung Village, Pandih District, Pulang Pisau Regency was implemented well, so that the community felt the direct impact in the form of a harvest area of 1,205 Ha in a bumper harvest with New Superior Varieties of Inbred and Hybrid rice. The success of Gadabung Village as part of the development of the national strategic food estate project has had a positive impact on making the area charming in the form of vast expanses of rice fields, so that the village can be developed into a tourist village. Based on this, the aim of this research is that the Regional Government of Pulang Pisau Regency makes public policies that can be directly operational, by developing the potential resources owned by the government of Gadabung Village, Pandih Batu District. This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations. Research Results Based on documentation data, Central Kalimantan Food Estate Development activities, especially in Gadabung Village, were carried out through programs and activities, namely area planning and development of facilities and infrastructure, human resource development and farmer corporations experiencing increased capacity and business diversification. This is a form of sustainability effort for upstream-downstream agricultural businesses based on areas and agro-ecosystem suitability clusters. Increasing the welfare of the people in Gadabung Village will be better by becoming a tourist destination, because the scenery in the area is very beautiful with the support of available natural resources, traditional arts and culture of local people and immigrants (transmigration), both ethnic Dayak, Banjar, Javanese, Sunda, where people live in harmony, safety and peace. The conclusion from the results of this research is that Gadabung Village is a village where the National Strategic Program has been implemented which has succeeded in meeting its objectives, namely making Gadabung Village one of the rice barns in Central Kalimantan, with rice fields stretching across thousands of hectares, and the community feels the direct impact on improving welfare. infrastructure becomes better, the village's potential can become a support for becoming a tourist destination or tourist village.  

Muhammad Azizi Akbar Lubis; Isnaini Harahap; Windu Anggara

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

Hardi Hardi

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

Asyhadi Diffa Pawira; Jon Kenedi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This research is motivated by the low number of sales of typical food products in Dua Koto District, which is caused by the lack of promotion and innovation of products. The purpose of this research is to analyse the right strategy to increase product sales in the future. This research uses descriptive qualitative method with data collection techniques through observation, interviews, and SWOT analysis. The results showed that the most effective strategy is the ST strategy, which utilises existing strengths to overcome various threats that arise. This strategy includes increasing promotions, product innovation, and improving service quality to make products more competitive in the market. With the implementation of this strategy, it is expected that managers and sellers of typical food products can be more active in promoting their products, both through social media and direct marketing. In addition, innovations in packaging and product variations also need to be considered in order to attract more consumers. If this strategy is implemented optimally, it is expected that the number of sales of typical food products in Kecamatan Dua Koto will increase significantly in the future.

Diwan Setiawan; Achwan Noorlistyo Adi; Centurion Chandratama Priyatna; Eny Ratnasari

Good governance is a necessity in running the government. The West Java government has made various efforts to implement good governance, one of which is the publication of leaders’ activities on Instagram @biroadpimjabar. The publication aims to raise awareness among the people of West Java by sharing informative and educational content about the activities of West Java leaders and their internal teams, as well as some useful information about West Java. The main purpose of this research is to explore how information about leaders' activities is Share, Optimize, Manage, and Engage as the concept of The Circular Model of SOME by Regina Luttrell. The method used in this research is qualitative. Data was collected through observation and in-depth interviews. The results showed that at the Share stage, the shared content of the leader's activities showed transparency so that it could build public trust. In the Optomize stage, the leader uses interesting video content and informative captions. In the Manage stage, a third application is used to monitor the performance of social media to evaluate its activation. The last stage is Engage, for interaction and community involvement in the form of comments and direct messages, even more followers want to conduct audience activities with West Java leaders after learning about the @biroadpimjabar account. These findings provide recommendations for improving public communication strategies to strengthen the implementation of good governance in West Java.

Theophanie Pattinasarany; Karten Halirat; Lowisye Leatomu; Mukh Khusnaini

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Education plays an important role in the development of a nation, with the quality of education being the responsibility of all parties, especially teachers. In Elementary Schools (SD), teachers must utilize various open materials in learning to motivate students, help them explore basic abilities, and guide them to discover their potential. Teaching materials in learning, such as developing teaching materials using a project-based approach that has great potential to integrate local values ​​and utilize the potential of the surrounding environment, so that learning becomes more meaningful for students. In SD Negeri 8 Dobo, it was found that many teachers were not yet skilled in creating open materials in learning and the learning process was still teacher-themed. To overcome this, community service activities were carried out by creating a Workshop on Developing Teaching Materials Based on Projects for Elementary School Teachers in Small Islands. This workshop aims to improve teacher competence, especially in small border island areas, in developing project-based teaching materials. Teachers will be trained to design learning projects that are interesting, challenging, and relevant to the local context, and support their implementation with appropriate open materials. The expected end results include improving teachers' pedagogical skills, the formation of collaborative networks between teachers, and the creation of learning project plans that can be implemented in their respective schools. In addition, this activity will also provide practical strategies to overcome the geographical and social challenges facing teachers in border areas. Thus, this workshop is expected to be a strategic step in improving the quality of education in the region.

Moh Mundzir

Jurnal Pendidikan, Bahasa dan Budaya 2024 Pusat Riset dan Inovasi Nasional

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

Uza Kristiyanto; Sri Rezeki

International Journal of Christian and Catholic Philosophy 2024 International Forum of Researchers and Lecturers

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

Matilde Niis Molo

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to enhance students' learning outcomes in Natural Science (IPA) through the demonstration method in fourth-grade students at SD Inpres Teas, Noebeba District, Timor Tengah Selatan Regency. The research was motivated by low science learning outcomes, with 60% of students failing to meet the Minimum Competency Criteria (KKM) of 70. Conventional teaching methods contributed to students' passivity and lack of engagement. This Classroom Action Research (CAR) follows the Kemmis and McTaggart model, consisting of two cycles with four stages: planning, implementation, observation, and reflection. The study involved 10 fourth-grade students, with data collected through learning outcome tests, observations, and teacher interviews. Descriptive quantitative analysis compared student performance before and after intervention. Results indicated that the demonstration method effectively improved science learning outcomes. Initially, students scored an average of 73.5, with a mastery rate of 40%. After applying the demonstration method in cycle I, the average increased to 84.1, with 70% mastery. In cycle II, refining teaching strategies led to an average score of 90.1, with 90% mastery. The method also enhanced student engagement, teamwork, and conceptual understanding. These findings suggest that the demonstration method is an effective strategy for improving science learning outcomes. Teachers are encouraged to incorporate demonstrations regularly, and schools should provide necessary resources to optimize learning experiences.

Hannaa Nuhlaa; Adhelia Desi Prawestri

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

Dien Afni Ariyati; Rostina Rostina

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2024 Universitas Muhammadiyah Manado

This study aims to improve proficiency in four English language skills—reading, listening, writing, and speaking—by utilizing the English Whisper game method in English learning. It employs a descriptive qualitative approach, emphasizing observation and the evaluation of student performance throughout the learning process. Data were gathered through direct observation of students' ability to comprehend and communicate information using this game-based method. The research findings indicate that the English Whisper method is effective in improving students' abilities in all four English language skills. In the reading aspect, students demonstrated better comprehension and translation of given sentences. In listening, there was an improvement in understanding orally delivered messages. In writing, students were able to reproduce the sentences they heard more accurately. Meanwhile, in speaking, students became more confident in expressing sentences orally. Besides enhancing language skills, the English Whisper method also creates a more enjoyable, interactive learning environment and motivates students to participate actively in the learning process. Thus, this method can serve as an innovative and engaging learning alternative to improve English language proficiency in the classroom.

Didi Yunaspi; Desi Ernita Amru; Huzaima Huzaima; Catur Yulinawati; Desi Pramita Sari +1 more

Jurnal Pengabdian Bidang Kesehatan 2024 PPNI UNIMMAN

Hypertension and diabetes mellitus are significant health issues that can lead to serious complications such as cardiovascular diseases, stroke, and kidney failure. Efforts to control these diseases are essential to improving the quality of life for communities. Based on this background, the community service team from Mitra Bunda Health Institute organized health education and screenings on Nguan Island, Batam City. This initiative aimed to provide prevention and management of hypertension and diabetes mellitus for residents of RT 001 and RT 002 of Nguan Island. The implementation methods included blood pressure and blood sugar tests, health education through visual media, and health promotion adhering to health protocols. The high level of community participation reflects a positive response to efforts aimed at preventing and managing these diseases. Evaluation results show that the activities were successfully carried out, with participants following health education sessions and screenings in an orderly manner according to the established health protocols. Collaboration among the community, cadres, neighborhood heads, and local authorities has had a positive impact on raising awareness about the importance of managing hypertension and diabetes mellitus. These activities are planned to be conducted regularly to create a healthier environment on Nguan Island. Full support from various parties is essential to ensure the sustainability of this program for the improvement of community health.

Pia Tri Utami; Rizka Damayanti; Nadia Daimatudzikrillah; Nila Azimatul Muntazah; Raihan Anugerah Raganesa

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

Indramini Indramini

Jurnal Bahasa, Sastra, Budaya, dan Pengajarannya 2024 Pusat Riset dan Inovasi Nasional

"Improvement of Short Story Writing Ability Through the Personal Experience of Class VIII Unismuh Junior High School Makassar". Thesis of Indonesian Language and Literature Education Department, Faculty of Teacher Training and Education, Makassar Muhammadiyah University.This type of research is a Class Action Research (Class Action Research) which aims to describe the improvement of short story writing skills through the personal experience of students of class Class VIII Unismuh Junior High School Makassar and describes the process of improving the ability to write short stories through the personal experience of the MA class Class VIII Unismuh Junior High School Makassar. The instruments used in data collection were tests, observation guidelines, interview guidelines, and the data were analyzed descriptively qualitatively. The data in this study are in the form of tesp there are 24 students and the results of observations in the learning process.The results showed that quantitatively there was an increase in the learning outcomes of short story writing through the personal experience of 24 students, namely on the pretest results, an average score of 56.63%. In the first cycle the average score of student learning outcomes was 68.13%, while the second cycle of student learning outcomes writing short stories through personal experience was 81.74%. In the first cycle, students who finished 9 students or 46.48% and categories of incomplete were 15 students or 53.52%. While in the second cycle category there were 21 students or 89.96% and the incomplete category were 3 people or 10.04% meaning that there was an increase of 13.61%.Based on the results of the research above, it can be concluded that the results of learning to write short stories through the personal experience of students of class XI MA Darul Istiqamah Maccopa Maros Regency can be improved through students' personal experiences.

Sri Mulyani; Iin Emy Prastiwi; Muhammad Tho’in

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.