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Non-performing loans represent one of the risks faced by banks in their lending activities, particularly in housing loan (KPR) products. This study aims to analyze the procedures for resolving problematic housing loans and to identify the factors causing the decline in debtors’ repayment ability, as well as the obstacles encountered in the implementation of such procedures at PT Bank Tabungan Negara (Persero) Tbk, Tasikmalaya Branch Office. This research employs a qualitative method with a descriptive approach. Data were collected through direct observation and interviews with relevant parties within the bank. The results show that the procedures for resolving problematic loans are carried out through several stages, including submission of restructuring applications, document verification, analysis of the debtor’s repayment capacity, determination of restructuring schemes, approval, agreement signing, and post-restructuring monitoring. These procedures are supported by the application of the 3R concept, namely rescheduling, reconditioning, and restructuring, which are implemented flexibly according to the debtor’s condition. The findings also indicate that the decline in debtors’ repayment ability is mainly caused by decreased income, job loss, increased living expenses, and unstable economic conditions. In practice, several obstacles were identified, such as incomplete documentation, lack of debtor cooperation, and issues related to collateral ownership that has been transferred from the original debtor. Therefore, improved supervision, better communication, and stronger coordination between the bank and debtors are necessary to ensure the effectiveness of loan resolution procedures.

This study aims to analyze the implementation of problematic murabahah financing settlement at KSPPS BMT Huwaiza Depok and assess its compliance with the DSN-MUI Fatwa Number 47 and 48 of 2005. The approach used is descriptive qualitative with the type of normative-empirical Islamic law research. Data were obtained through interviews, observations, and documentation, which were then analyzed descriptively comparatively between field practices and the provisions of the fatwa. The results of the study indicate that the settlement of problematic financing is carried out in stages, starting with a persuasive approach, issuing warning letters, to restructuring through rescheduling and collateral sales. The rescheduling practice is carried out without increasing the amount of debt, only adjusting the payment period, while collateral sales are carried out based on market prices with the principle of justice. In conclusion, the implementation of problematic murabahah financing settlement at KSPPS BMT Huwaiza is in accordance with sharia principles and the DSN-MUI Fatwa, although the sharia arbitration mechanism has not been implemented.

Guidance and Counseling services have a strategic role in supporting students’ holistic development, including academic, social, emotional, and moral aspects. However, in practical implementation, counseling services in schools still show a gap between theoretical ideal concepts and real field practices. This study aims to analyze the role of school counselors in the implementation of Guidance and Counseling services at MTs Ibnu Sina Karawang, focusing on the counselor’s role, teacher-student interaction patterns, supporting factors, and challenges faced during implementation. This research employed a qualitative approach through semi-structured interviews with the school principal, teachers, and selected students. The findings show that the counselor plays multiple roles, namely as a disciplinary guide, personal counselor, moral educator, and facilitator of religious character strengthening. The interaction between counselors and students is carried out through humanistic, empathetic and communicative approaches. Supporting factors include strong collaboration among teachers, principals, homeroom teachers, and religious-based school activities. Meanwhile, several obstacles are found such as limited number of counselors, lack of students’ comprehensive understanding about BK functions, limited time allocation, and negative stigma that counseling services are only for problematic students. This research emphasizes the need for strengthening counseling literacy and transforming services into more preventive, developmental, collaborative, and continuously progressive student-oriented programs.

Murabaha financing is one of the leading products at PT. BPRS Mitra Mentari Sejahtera Ponorogo, especially for consumptive and productive financing. Therefore, the application of risk management and mitigation is very important to minimize financing risks. This study aims to determine how risk management and mitigation are applied to murabaha financing at BPRS. The method used is descriptive qualitative with field research and data collection techniques in the form of interviews and documentation. The results of this study indicate that risk management has been implemented at PT. BPRS Mitra Mentari Sejahtera Ponorogo, emphasizing the stages of identifying and measuring risk through 5C+1S analysis (character, capacity, capital, condition of economy, collateral, and sharia), although it only focuses on the aspects of capacity and collateral as well as BI checking. The risk mitigation process is also carried out through insurance and the use of collateral, especially gold pawn. Although it has a positive impact, its implementation is not yet optimal, as indicated by the high level of problematic financing and an increase in NPF.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

MSMEs are important for the Indonesian economy, but financial management and access to formal financial services are still problematic. This study examines the influence of financial literacy and inclusion on MSMEs in Bandung Regency. This study is quantitative and survey-based. Non-probability sampling selected 100 MSME actors for this study. The results of this study are that financial literacy affects MSME performance, financial inclusion affects MSME performance, and financial literacy and inclusion affect MSME performance.

This Community Service Program (PKM) was implemented in response to the high usage of social media among students, particularly Instagram, which often becomes a platform for cyberbullying. This phenomenon becomes increasingly complex when students come from diverse cultural backgrounds. Comments or posts considered normal in one culture may be perceived as offensive in another. A lack of cultural sensitivity often triggers digital conflict and bullying, which can negatively impact students' mental health. This PKM aims to improve students’ understanding of the dangers of cyberbullying and the importance of cross-cultural communication ethics. The program began with a pre-test to assess participants' initial knowledge, followed by an interactive seminar discussing the concepts of cyberbullying, digital ethics, and real-life case studies. Students then engaged in group discussions and simulations, where they analyzed problematic digital content and formulated empathetic, constructive responses. At the end of the activity, a post-test was conducted to evaluate the program’s effectiveness. The results showed a significant improvement in students’ awareness and attitudes. This program successfully encouraged students to be more thoughtful and responsible in their online interactions and to become change agents in creating a safer, more inclusive digital environment. The outcomes of this program include a scholarly publication, an educational video disseminated on social media, and quantitative data showing an increase in participants’ knowledge. Overall, this initiative contributes to strengthening multicultural digital literacy among today’s youth.

This Community Service Program (PKM) was implemented in response to the high usage of social media among students, particularly Instagram, which often becomes a platform for cyberbullying. This phenomenon becomes increasingly complex when students come from diverse cultural backgrounds. Comments or posts considered normal in one culture may be perceived as offensive in another. A lack of cultural sensitivity often triggers digital conflict and bullying, which can negatively impact students' mental health. This PKM aims to improve students’ understanding of the dangers of cyberbullying and the importance of cross-cultural communication ethics. The program began with a pre-test to assess participants' initial knowledge, followed by an interactive seminar discussing the concepts of cyberbullying, digital ethics, and real-life case studies. Students then engaged in group discussions and simulations, where they analyzed problematic digital content and formulated empathetic, constructive responses. At the end of the activity, a post-test was conducted to evaluate the program’s effectiveness. The results showed a significant improvement in students’ awareness and attitudes. This program successfully encouraged students to be more thoughtful and responsible in their online interactions and to become change agents in creating a safer, more inclusive digital environment. The outcomes of this program include a scholarly publication, an educational video disseminated on social media, and quantitative data showing an increase in participants’ knowledge. Overall, this initiative contributes to strengthening multicultural digital literacy among today’s youth.

PT Gapura Angkasa is one of the aviation companies whose business includes ground handling services. At Zainuddin Abdul Madjid Lombok International Airport, PT Gapura Angkasa handles ground handling for Garuda, Citilink, and Sriwijaya Air. Aircraft essentially transport passengers, baggage, cargo, and mail. Airlines are responsible for checked baggage entrusted by passengers. Regarding baggage, many passengers often experience issues such as lost, damaged, delayed, or mixed-up baggage. The unit responsible for handling problematic baggage is the Lost and Found unit. This research aims to evaluate the performance of the Lost and Found Unit in managing baggage issues. The study uses a qualitative method. The subjects of this research are the Lost and Found Unit at PT Gapura Angkasa Pura, Zainuddin Abdul Madjid Lombok International Airport Branch. Data for the research is obtained from primary sources, including observations and interviews, and secondary sources, such as photos/images and company records as well as Standard Operating Procedures (SOPs). Data credibility is tested through triangulation. Data analysis is performed through data reduction, data examination, and conclusion drawing. The research results show that the responsibility of the carrier towards problematic baggage at the Lost and Found Unit of PT Gapura Angkasa is carried out comprehensively, including steps for receiving reports, identifying, documenting, storing, and coordinating with airlines according to the applicable Standard Operating Procedures. However, there are still challenges, such as delays in tracking and returning baggage that need improvement. The carrier's responsibility for problematic baggage is in line with the regulations stipulated in PM No. 77 of 2011 concerning the procedures for managing and the responsibility for problematic baggage, including handling damaged, delayed, and lost baggage.

Risk is an uncertainty that causes losses to the company. So this uncertainty must be managed properly. This study aims to determine the implementation of murabahah financing risk management at BMT Maslahah Kotaanyar Probolinggo. The research method used is qualitative research. Data sources were obtained through interviews, observations and documentation. Based on the results of the analysis, it is known that BMT Maslahah is still experiencing problems with murabahah financing, there are several customers who delay in fulfilling their obligations. Therefore, it is necessary to implement murabahah financing risk management in order to minimize the problems that will occur. BMT Maslahah Kotaanyar Branch has so far been quite effective in implementing murabahah financing risk management. However, BMT Maslahah Kotaanyar Branch must continue to apply the 5C principle in providing credit, in order to avoid the risk of problematic financing in the future.

This study examines the quality of hadiths concerning risywah (bribery) through the classical hadith sciences perspective, focusing on sanad (chain of transmission) and Matan (textual content) criticism. Using a qualitative approach, the research traces the transmission routes and analyzes the content of relevant hadiths sourced from primary collections such as the Kutub Sittah and contemporary scholarly works. The analysis reveals that most hadiths on risywah exhibit significant weaknesses in their sanad, including inconsistencies in transmission chains (idhthirāb), questionable credibility of key narrators, and the presence of unidentified narrators (majhūl al-hāl). Additionally, variations in wording and potential distortions in the matan raise doubts about the authenticity of the hadith content. Nevertheless, some hadiths with stronger sanad, such as those narrated by Abdullah bin 'Amr and Abu Hurairah, serve as solid foundations for reinforcing the prohibition of risywah. The study underscores the necessity of a holistic approach in hadith criticism that integrates sanad verification, Matan analysis, and historical contextualization to preserve the integrity of Islamic legal sources and recommends caution in utilizing problematic hadiths related to risywah.

This research was conducted to analyze the factors that influence the problematic financing of murabaha contract products at Islamic commercial banks in 2017-2021 with research samples of Islamic commercial banks in Islamic banking statistics published by the Financial Services Authority (OJK) and analyzed using multiple linear regression. The results of the analysis obtained a significant negative effect of murabahah financing and interest rates on problematic financing of murabahah contract products. Meanwhile, capital adequacy has a negative but not significant effect on financing problematic murabahah contract products at Islamic commercial banks in Indonesia from 2017 to 2021. So that additional capital is carried out by banks, it does not allow for a decrease in problematic financing of murabahah contract products at Islamic commercial banks.

A hotel is a building with rooms that are rented out as a place to stay, event venue and place to eat. Batam has a fairly good hotel population because it directly borders Singapore. One of the hotels in Batam is the AP Premier Hotel, this hotel has four star status in Batam. The problem with this hotel is that the attendance system is often problematic, disrupting payroll at the end of the month. With these problems, the author proposes to create a manual attendance which aims to assist HRD in making payroll at the end of each month, using a direct implementation method. The results obtained from this activity are in the form of softcopy and hardcopy in the form of manual attendance which will be carried out at the hotel.

Restructuring is a step in overcoming financing problems that arise because debtors experience difficulties in fulfilling their obligations, which is known as default. The government, through the Financial Services Authority, asks banking institutions to identify debtors and provide financing restructuring policies with the aim of providing relief to the public, especially debtors, in financing payments. This research aims to find out how restructuring is implemented as an effort to manage problematic financing at KB Bank Syariah KC Surabaya. The research method used is a descriptive qualitative approach in the nature of library research, namely by using books and literature related to this research. The results of this research are that implementing restructuring of problematic financing in banks will benefit in the form of reducing Non-Performing Finance (NPF), which will ultimately have a positive impact on the overall health of the bank. Apart from that, from an economic perspective, the Bank will receive installment payments from debtors in accordance with the restructuring agreement that has been agreed between the bank and the debtor. The success of implementing financing restructuring depends on the intention and willingness of both parties, namely the debtor and financing, to work together in resolving financing problems that arise.  

This thesis describes several problems, namely 1) the problematic application of literacy in Islamic religious education subjects at SMAN 02, Kapur IX District. 2) supporting factors and inhibiting factors in implementing literacy in Islamic religious education subjects at SMAN 02 Kapur IX District. The method used in research studies in this thesis is descriptive with a qualitative approach. The data collection techniques used in this research are: observation, interviews, documentation. The results of the research concluded that the problems with the literacy program in Islamic Religious Education that occurred at SMAN 02, Kapur IX District for the 2023/2024 class It was shown in interviews that there was a lack of motivation given by teachers to students when implementing literacy. Teachers also do not focus too much on implementing literacy because teachers consider literacy as additional learning and students' interest in literacy is still low. The contributing factor to the problem of implementing literacy in Islamic religious education subjects at SMAN 02, Kapur IX sub-district is that the school principal has informed the students' parents that they will be facilitated to support literacy activities, giving teachers encouragement to supervise literacy activities. The inhibiting factors are the lack of non-textbooks in schools and students' feelings of laziness.

Credit risk is a risk that occurs due to the failure of customers or other parties to fulfill their obligations to the bank. Credit risk is the risk of possible losses as a result of non-repayment of credit provided by the bank to debtors (Natasia 2014). The higher the credit risk of a bank, the greater the number of problem loans. Credit risk can be measured by the Non Performing Financing (NPF) ratio. Nugraha 2018) Non Performing Financing or commonly abbreviated as NPF is the ratio between problematic financing and total financing disbursed by sharia banks. Nuha (2016) Non Performing Financing (NPF) is a comparison of problematic credit/financing with the total credit/financing provided. The higher the NPF ratio indicates a bank's inability to manage its problematic credit/financing, this will reduce the level of confidence of a bank in carrying out business activities. Problematic financing consists of substandard, doubtful and non-performing financing.

Leads Property Service Indonesia is a company operating in the services and services sector. PT. Leads Property Service Indonesia is widely known and many buildings use PT's services. Leads Property Service Indonesia for rent office space including the BRIpens Tower Building. To promote the office building area that will be rented only through the website so that there are problematic factors such as the lack of being able to go directly to provide brochures with clients because the website and social media promotions are more dominant and rental prices are less competitive with competitors in other companies. The solution is an evaluation so that it can become a future benchmark for marketing strategies for renting office buildings at the BRIPens PT Tower Branch Office. Leads Property Service Indonesia using the SWOT method. In essence, the SWOT method is a field of science that uses reasoning about the environment's internal strengths and weaknesses and also external opportunities and threats, then calculated using IFAS or EFAS using variables from these 4 parameters.

Problematic financing is an unavoidable risk for banks in providing financial services. This situation can occur when the debtor fails to fulfill his obligations to the bank, either due to business failure or deliberately not paying financing obligations according to the agreement due to the debtor's bad character. This research aims to identify the factors and impacts of problematic financing in sharia banking, the resolution mechanism, as well as the regulation and relevance of sharia economic law in resolving these problems. The method used is normative juridical (legal research) which focuses on studying the application of applicable positive legal rules or norms and is related to the substance of the research. The research results show that problematic financing factors originate from internal factors (managerial errors) and external factors (debtor errors). Resolving problematic financing can be done through alternative dispute resolution or litigation (resolved by the court). Meanwhile, sharia economic law regulations regarding the resolution of problematic financing can be carried out by means of tahkim, through qadhi, or resolved by means of al-ishlah.

This research aims to deal with educational problems, namely truant behavior, the method used is a qualitative method with the type of observation at SMAN 8 Cirebon City school. Observation is a strategy for obtaining information by direct observation. Truant behavior is a deviant act which, if left unchecked, will hamper the success of an education, truancy or absence without permission has become commonplace now. In America, absenteeism is considered a problematic issue. This is because according to several studies, truant behavior is considered a predictor of juvenile delinquency. This truant behavior occurs due to two factors, namely internal factors and external factors, one example of which is the low level of student motivation, and problems in the community or family environment experienced by students. Here the role of the Guidance Teacher is needed to provide solutions and motivation, as well as appropriate direction in providing the approaches and techniques that students need.  

This research aims to examine the effect of non-performing loans on economic profitability in the Balo' Toraja Savings and Loans Cooperative, Makale District, Tana Toraja Regency. The type of research used in this research is quantitative descriptive research. The unit of observation in this research is the financial report and non-performing loans for 2016-2020. The results of this research show that there is an influence of non-performing loans on economic profitability, which means that if non-performing loans increase, economic profitability will decrease, and vice versa, if non-performing loans decrease, economic profitability will increase.