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The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

The concept of fides quaerens intellectum (faith seeking understanding) in this study is interpreted by emphasizing the rationality of faith as a form of apologia based on 1 Peter 3:15. This study aims to demonstrate that Christian faith is not merely spiritual and normative in nature, but also possesses a rational dimension that can be intellectually justified. In this context, 1 Peter 3:15 serves as a biblical foundation that underscores the importance of believers being prepared to provide a logical and responsible explanation for the hope they possess.This research employs a qualitative approach through library research, combined with an exegetical analysis of 1 Peter 3:15 and a philosophical-theological approach to understand the relationship between faith and reason. Through this framework, the rationality of faith is examined as an integral part of the Christian apologetic tradition. Furthermore, this study affirms that faith and reason are not contradictory realities, but rather complementary elements in the pursuit of truth. The findings indicate that the rationality of faith functions not only defensively but also constructively in fostering dialogue between faith and the intellectual world. Christian faith is understood as a conviction that remains open to rational examination without losing its dimension of mystery. Therefore, fides quaerens intellectum emerges as a relevant paradigm in addressing modern challenges, while also contributing to the development of theological and philosophical studies, particularly in strengthening the integration of faith and reason in the life of believers.

Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

Low-rank coal generally has a high moisture content, which results in a low calorific value and suboptimal quality for utilization as an energy source. One method that can be applied to improve coal quality is the Upgrading Brown Coal (UBC) process, which functions to reduce moisture content and increase fixed carbon value. This study aims to analyze the effect of heating time and the ratio of used oil composition on improving coal quality based on proximate parameters. The research method includes collecting coal samples from four locations in Samarinda and its surrounding areas, namely SMAN 1 Samarinda, Bhineka Street, Palaran Stadium, and Tani Bakti Village. The samples were analyzed using proximate analysis, including inherent moisture (IM), ash content (AC), volatile matter (VM), and fixed carbon (FC), both before and after the UBC process. The upgrading process was carried out with variations in heating time and used oil composition as a coating medium to enhance coal stability and prevent moisture reabsorption. The final results of the upgrading process showed the best values of inherent moisture at 13.64%, ash content at 4.66%, volatile matter at 55.06%, and fixed carbon at 44.94%. The results indicate that the UBC process is capable of reducing inherent moisture and increasing fixed carbon, thereby improving coal quality. Variations in heating time and used oil composition have a significant effect on changes in proximate parameters. Longer heating time and an appropriate ratio of used oil composition result in a more optimal improvement in coal quality.

Tiku Beach in Tanjung Mutiara District, Agam Regency, West Sumatra is a 12.77 km coastal area experiencing continuous shoreline changes due to abrasion and accretion. This study aims to identify and map shoreline changes and calculate the area of abrasion and accretion in 2014, 2019, and 2024 using the Modified Normalized Difference Water Index (MNDWI) method based on Landsat 8 OLI satellite imagery. The MNDWI method utilizes the reflectance difference in the Green band (Band 3) and SWIR band (Band 6) to automatically separate the land-water boundary. Shoreline change analysis was performed using Net Shoreline Movement (NSM) and End Point Rate (EPR) methods through ArcGIS 10.8 software with the Digital Shoreline Analysis System (DSAS) extension. Analysis of 336 transects shows that accretion is more dominant than abrasion along Tiku Beach. The largest accretion was recorded at transect 230 with an NSM value of 71.3 m and an EPR rate of 7.12 m/year, while extreme abrasion occurred at transect 249 with an NSM value of -121.67 m and an EPR rate of -12.15 m/year. The evolution of the shoreline shows that in 2014 the coastline was still relatively stable, then in 2019 mild abrasion occurred in the west along with accretion in the east, and by 2024 this pattern became more pronounced. The results of this study are expected to serve as a scientific basis for decision-making in coastal disaster mitigation planning and sustainable coastal management in Agam Regency.

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasiswa STIE Yapis Dompu. Shopee PayLater merupakan inovasi layanan keuangan digital yang memberikan kemudahan transaksi dengan kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui kuesioner kepada 94 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa penggunaan Shopee PayLater berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hal ini dibuktikan dengan nilai signifikansi 0,000 < 0,05 serta koefisien determinasi sebesar 55,2%, yang menunjukkan kontribusi variabel penggunaan Shopee PayLater terhadap konsumtif mahasiswa. Dapat disimpulkan bahwa semakin tinggi penggunaan Shopee PayLater, maka semakin tinggi pula perilaku konsumtif mahasiswa STIE Yapis Dompu.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

Granola bar is an instant snack product in the form of a bar that has high nutritional value and generally commercial products use imported ingredients such as oats and almonds, but can be developed using local food ingredients such as Job's Tears seeds and walnuts that have high nutritional content such as carbohydrates, protein, fiber, fat, and antioxidants. This study aims to obtain the ratio of Job's Tears seeds and walnuts to produce granola bars with the best physicochemical and organoleptic characteristics. The method used is a Randomized Block Design (RBD) with one treatment factor in the form of the ratio of Job's Tears seeds and walnuts (100:0, 80:20, 70:30, 60:40, and 50:50) with five replications to obtain 25 experimental units. Data were analyzed using Analysis of Variance (ANOVA) and Honestly Significant Difference (HSD) test. The results showed that the ratio of Job's Tears seeds and walnuts significantly affected the levels of fat, protein, carbohydrate, total calories, as well as organoleptic attributes including taste, aroma, texture, and overall preference. This research contributes to efforts Granola bar is an instant snack product in the form of a bar that has high nutritional value and generally commercial products use imported ingredients such as oats and almonds, but can be developed using local food ingredients such as Job's Tears seeds and walnuts that have high nutritional content such as carbohydrates, protein, fiber, fat, and antioxidants. This study aims to obtain the ratio of Job's Tears seeds and walnuts to produce granola bars with the best physicochemical and organoleptic characteristics. The method used is a Randomized Block Design (RBD) with one treatment factor in the form of the ratio of Job's Tears seeds and walnuts (100:0, 80:20, 70:30, 60:40, and 50:50) with five replications to obtain 25 experimental units. Data were analyzed using Analysis of Variance (ANOVA) and Honestly Significant Difference (HSD) test. The results showed that the ratio of Job's Tears seeds and walnuts significantly affected the levels of fat, protein, carbohydrate, total calories, as well as organoleptic attributes including taste, aroma, texture, and overall preference. This research contributes to efforts to diversify local Indonesian food as raw materials for highly nutritious functional food products diversify local Indonesian food as raw materials for highly nutritious functional food products.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of knowledge and skills possessed by students. The rapid development of the business world requires every company to be able to manage operational activities effectively and efficiently. In carrying out company activities, administration has an important role in regulating various activities related to data recording, document management, and archiving company information. This service activity was carried out at CV. Stara Maju Perkasa with the aim of assisting in the implementation of more orderly and systematic operational administration. The method used is a descriptive method with a participatory approach through observation, interviews, and assistance in operational administration activities. The results of the activity show that the implementation of operational administration can improve the neatness of data recording, document management, and archiving of company archives so as to facilitate the process of searching for information. In addition, this activity also improves employee work efficiency and minimizes errors in administrative management. Thus, the implementation of good operational administration is able to support the smooth running of the company's activities as a whole.

Law Number 17 of 2023 concerning Health (the 2023 Health Law) serves as a fundamental regulation governing various aspects of health services in Indonesia, including the operations of private hospitals. For private hospitals whose shares are listed on the Indonesia Stock Exchange (IDX), the implementation of the 2023 Health Law has brought significant changes in both legal and operational dimensions. This study aims to examine the legal aspects of implementing the 2023 Health Law on the operations of IDX-listed private hospitals. Employing a normative legal research method with statutory and conceptual approaches, this study analyzes relevant regulations and doctrines. The results indicate that the 2023 Health Law expands the scope of hospitals' legal liability, comprehensively regulates the obligations and rights of both hospitals and patients, and imposes stricter sanctions for violations. Furthermore, the implementation of this regulation impacts the business and financial aspects of listed private hospitals, including expansion opportunities, shifts in cost structures, and stock market responses. However, challenges remain in its application, such as diverse interpretations of certain provisions and hospitals' readiness to comply with the established requirements.

The Megengan tradition is a Javanese ritual performed before the month of Ramadan as a form of spiritual preparation, strengthening social solidarity, and maintaining relationships with ancestors. However, the development of modernization, urbanization, educational advancement, and changes in mindset have caused this tradition to experience a significant shift in meaning. This study aims to describe the changes in function, meaning, and position of Megengan in modern society using Max Weber's modernization theory as an analytical framework. The research method used is a literature study from various journals, cultural documents, and previous research related to the Megengan tradition in various regions of Java. The results show that Megengan has undergone a transformation from a sacred ritual full of cosmological symbols to a more functional and efficient socio-cultural activity. The process of rationalization in modern society has caused the spiritual and symbolic meaning of ritual foods such as apem, ketan, and ingkung to be reduced, while the form of ritual implementation has become more formal and centered on religious institutions. The change in ritual authority from elders to modern religious figures is one indication of the shift from traditional authority to rational-formal authority as explained by Weber.  Despite the simplification of its meaning, Megengan remains a living tradition that serves to strengthen cultural identity, social harmony, and intergenerational relationships. This research confirms that the shift in Megengan does not indicate a weakening of Javanese tradition, but rather a form of cultural adaptation in response to the dynamics of modernity.

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.