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Ferdiansyah Ferdiansyah; Irwansyah Irwansyah; Firmansyah Firmansyah

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

Dyah Ayu Nur Aini; Rio Ramadhan Setiawan; Jick Prasetyo Wicaksono; Gaitsa Zahira Shafira; Nazwa Isfalana Idris

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

As a strategic public policy, the Free Nutritious Meal program serves as a long-term social investment aimed at enhancing the quality of human resources. This study is directed to examine and map the positive contributions of the MBG initiative to the pillars of health, discipline levels, and academic achievement of students through a literature review method. The article search, utilizing keywords such as "Makan Bergizi Gratis," "Implementasi MBG," and "Dampak MBG," yielded 10 relevant scientific articles, which were subsequently analyzed using thematic analysis techniques. The findings indicate that the MBG program exerts a significant positive impact on various dimensions of student development. In the academic aspect, this program improves students' focus, concentration, motivation, and active learning engagement. Health-wise, MBG contributes to improving nutritional status, which supports children's physical and psychological readiness, whereas, in terms of discipline, this intervention is proven to increase attendance rates while reducing tardiness at school. Overall, it is concluded that the MBG program does not merely function to fulfill essential nutritional intake, but also acts to maximize learning effectiveness and student academic performance across all education levels.

Damara Risa Cahya Maulidya; M Bimo Bramantyo Aji; Fithri Estikhamah

Jurnal Teknik Sipil 2026 Faculty Of Engineering University 17 August 1945 Semarang

Pierhead casting is a critical activity in toll road infrastructure projects that requires continuous concrete supply to maintain quality and execution time. Factors influencing the smooth casting process include the regularity of truck mixer arrival intervals and the work cycle of the truck concrete pump. This study aims to analyze the effect of truck mixer intervals and truck concrete pump performance on the productivity of pierhead casting at Pierhead P37S on the Solo–Yogyakarta–NYIA Toll Road Project, Section 2 Package 2.1A. The analysis method used field observation through time study techniques to measure the cycle duration of truck mixers and the operating time of the truck concrete pump. The analysis stages included calculating cycle time, productivity, production capacity, and working duration of each equipment. The results show that the truck concrete pump achieved a productivity of 0.425 m³/minute, while the truck mixer reached 0.989 m³/minute. These values were influenced by cycle time, equipment condition, work area condition, execution method, and work volume. Based on duration analysis, the truck concrete pump required about 4.7 hours to complete the casting of 120 m³ of ready-mix concrete, while the truck mixer required 2.022 hours to support the concrete supply process.

Aura Mumtaza Arief; Yermia Nugroho Agung Wibowo

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to describe the morphological forms of slang, explain the processes of its formation, and analyze its frequency and distribution in the TikTok content of the account @shadirafirdausi. The study is motivated by the rapid development of slang on social media, particularly TikTok, as a platform where young people express identity, creativity, and social interaction. A qualitative descriptive method was employed using documentation techniques on three TikTok videos, including captions and comments with the highest numbers of views and likes during June–August 2025. Data were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The findings identified 36 slang words and phrases classified into four morphological processes: phonological modification (30.6%), shortening (30.6%), affixation (25.0%), and compounding with foreign element adoption (13.9%). Phonological modification and shortening were the dominant processes, while affixation and English borrowings further enriched the language forms. These findings demonstrate that slang in @shadirafirdausi’s TikTok content is formed through creative, productive, and adaptive morphological processes that reflect the preference of young speakers for concise, expressive, and easily understood language in digital communication.

Ayuningtyas Kasandi; Ayuningtyas Kasandi; Sulartopo; Aris Sarwo Nugroho

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

This study aims to analyze the strengthening of digital marketing at Kasandi Foil Pond Printing in optimizing market reach and sales. This study uses a qualitative approach with data collection techniques including observation, interviews, and documentation involving the business owner directly. The result show that the implementation of digital marketing is still not optimal, as indicated by the Instagram account that has not been actively used and the use of WhatsApp which is still limited to simple communication and has not been structured as a marketing strategy. The strengthening efforts are carried out through three main strategies, namely optimizing the use of social media, creating attractive visual content, and improving online customer interaction. The visual content created using applications such as Canva and CorelDRAW is able to increase the attractiveness of promotions and attract potential customers. In addition, consistency in posting content and quick responses through WhatsApp also contribute to increased interaction and transaction opportunities. Therefore, strengthening digital marketing based on visual media and digital interaction has the potential to increase market reach and sales if implemented consistently.

Syifa Fajriyal Ulya; Salsabila Bilqis; Syailin Nichla Choirin Attalina

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Good study habits are an important factor in achieving success in elementary school learning. However, based on observations in class 3 of SDN 1 Bugel, it was found that students still show less disciplined behavior during the learning process, especially during group activities, such as talking without permission, not paying attention, and not following classroom rules. This study aims to improve students' study discipline in grade 3 of SDN 1 Bugel by using the Star Rewards system within the cooperative learning model called Numbered Heads Together (NHT). This study uses the Classroom Action Research (PTK) approach with a two-cycle design following the Kemmis and McTaggart model. The research subject is 17 third-grade students from SDN 1 Bugel. Data collection was done through observation, questionnaires, documentation, field notes, and interviews. Data analysis was done using both quantitative and qualitative descriptive techniques. The research results show that using the Star Rewards system in cooperative learning type NHT has significantly improved students' discipline in studying. The average score on the discipline questionnaire increased from 69.5 in cycle I to 85.5 in cycle II, showing an increase of 16.03 points. The minimum score for students has gone up from 50 to 75, showing that all students have improved in terms of discipline. Giving positive reinforcement through stars has been proven to motivate students to be more disciplined, focused, and responsible during learning. This finding suggests that combining the NHT model with the Star Rewards system can be an effective strategy for helping build discipline in elementary school students.

Ahmad Alvian Sumarlin; Yulimira Syafriati Y.M Sani; Rofinus Galis

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Bilingual instruction is a learning strategy that can help students understand learning materials while bridging the gap between the language used at school and the language spoken in daily life. This study aims to analyze the effect of bilingual instruction on students' understanding of the Ecosystem topic at SDK Gusung Karang, Koja Gete Village. The study was motivated by the fact that students predominantly use the Sikka language in their daily communication, making it difficult for them to understand lessons delivered solely in Indonesian. This study employed a qualitative approach with a descriptive method. The research participants consisted of the fourth-grade homeroom teacher and fourth-grade students at SDK Gusung Karang. Data were collected through observations, interviews, and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that bilingual instruction has a positive impact on students' understanding of the Ecosystem topic. The use of the Sikka language helps students comprehend basic concepts, increases classroom participation, and enhances their confidence during the learning process. Meanwhile, Indonesian strengthens students' mastery of scientific terminology and academic language skills. Although students still experience difficulties in consistently using scientific terms in Indonesian, bilingual instruction improves their understanding and connects learning concepts with their real-life experiences. The effectiveness of this strategy depends on teachers' ability to manage language switching in a structured and consistent manner.

Dedi Gunawan Saputra; Asia M.; Ilma Rahim; Rahmi Mardatillah; Abd. Rahim

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

Low courage in arguing and high communication apprehension often become major obstacles for high school students when facing academic presentations. This Community Service (PkM) program aims to strengthen students' communicative rhetoric skills and public speaking abilities at SMA Negeri 11 Makassar. Based on a needs assessment, partner students need techniques for persuasive public speaking, self-evaluation tools for their communication performance, and strategies for managing mental anxiety. The program was carried out through a practice-based reflective workshop involving 25 students from the school's intra-organizational board. Quantitative evaluation results showed a significant improvement in students' speaking competence, with the average score increasing from 58.4 (pre-test) to 86.2 (post-test). This result recorded an increase in the score difference by 27.8 points, which is equivalent to a competence growth of 47.6%, with the students' classical completeness rate reaching 92%. Qualitatively, observations and interviews confirmed changes in students' speaking behavior, which became more organized, expressive, and varied, and they were able to reduce anxiety independently. A tangible output of this activity is the Pocket Guide for Practical Public Speaking Based on Reflective Practice for partner students.

Rika Erliani Harahap; Liliana Muliastuti; Siti Ansoriyah; Lia Marliana

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the language style employed by President Prabowo Subianto in his speech delivered at the 17th National Farmers and Fishermen Week in 2026 using Teun A. Van Dijk's Critical Discourse Analysis framework. The study employed a qualitative approach with documentation techniques applied to the official speech transcript. Data were analyzed through Van Dijk's three analytical dimensions, namely text, social cognition, and social context. The findings reveal that, at the textual level, the speech is dominated by themes of support for farmers and fishermen as strategic actors in national development and food security. At the superstructure level, the speech is organized argumentatively through personal experiences, policy explanations, and reaffirmation of governmental commitments. At the microstructure level, the speech demonstrates the use of informal language, rhetorical strategies, repetition, and lexical choices that strengthen the relationship between the speaker and the audience. In terms of social cognition, the findings indicate the speaker's awareness of the media's role in shaping public opinion, as reflected in several instances of meta-communication. Meanwhile, the social context dimension reveals representations of power relations through the construction of social groups positioned either as supporters or obstacles to national interests. These findings suggest that the speech functions not only as a means of political communication but also as a medium for constructing ideology, legitimizing power, and shaping political identity. This study reinforces the view that language plays a significant role in representing social realities and power relations within society.

Haniyah Kamilah Az-Zahra; Sugiarti Sugiarti

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to analyze the inner conflict experienced by the female protagonist, Alina Suhita, in the novel Hati Suhita by Khilma Anis using Karen Horney’s psychological perspective. The study is motivated by the complexity of the psychological struggles faced by the main character in dealing with marital pressures, family expectations, and socio-cultural demands within a pesantren environment. This research employed a descriptive qualitative approach using content analysis. The data source was the novel Hati Suhita by Khilma Anis, while the research data consisted of textual excerpts depicting the protagonist’s inner conflicts. Data were collected through reading and note-taking techniques and subsequently analyzed based on Karen Horney’s theory of neurotic tendencies. The findings reveal that Suhita’s inner conflict is influenced by marital pressures, family demands, social expectations, as well as cultural and religious values that shape her personality. These conflicts are manifested through three neurotic tendencies: moving toward people, moving against people, and moving away from people. The tendency of moving toward people is reflected in her obedience, self-sacrifice, and need for acceptance. The tendency of moving against people appears in her efforts to maintain self-respect, assertiveness, and courage in confronting pressure. Meanwhile, the tendency of moving away from people is shown through emotional withdrawal, solitude, and the pursuit of inner peace. The findings indicate that the protagonist’s inner conflict is dynamic and functions as a form of psychological adjustment to basic anxiety and socio-cultural pressures throughout the narrative.

Arie Rivaldi Gunawan; Fransiscus Amonio Halawa

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of priority Customer service quality on customer satisfaction at BCA KCU Gading Serpong using the five SERVQUAL dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. The research employed a quantitative approach with a causal research design. The population consisted of 875 active priority customers, while the sample comprised 100 respondents selected using the Slovin formula through purposive sampling and quota sampling techniques. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression using SPSS version 25. The findings indicate that each SERVQUAL dimension has a positive and significant effect on customer satisfaction, with significance values below 0.05. Simultaneously, the five dimensions significantly influence customer satisfaction, as indicated by an F-value of 57.184, a significance level of 0.000, and a coefficient of determination of 71.9% (R² = 0.719). Among the five dimensions, Responsiveness has the strongest influence on customer satisfaction. Therefore, BCA KCU Gading Serpong is recommended to continuously improve service quality, particularly in Responsiveness, Reliability, and Tangibles, to maintain and enhance priority customer satisfaction.

Fransisca Diah Ayu Putri Risma; Kundharu Saddhono

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study examines the social and moral values contained in the Indonesian film Jumbo and their relevance as teaching materials for writing drama texts for eleventh-grade senior high school students. The background of this research is the need for contextual and value-based learning resources to support students’ drama writing skills. This study aims to identify social and moral values in the film and explain their applicability in drama writing instruction. A qualitative descriptive method with a literary analysis approach was employed. The data consist of dialogues, scenes, and conflicts in the film, collected through observation and documentation techniques. The findings reveal eighteen data of social values and twelve data of moral values, reflected through character interactions and ethical choices. These values are relevant for developing conflicts, characters, and messages in drama texts. This study concludes that Jumbo can serve as an effective and meaningful teaching material to enhance students’ drama writing skills and support character education.

Ismiati Rofiah, Lutfiah; Ismiati Rofiah, Lutfiah; Setiawan, Bayu

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

Cases of sexual violence against early childhood in Indonesia remain high, while children's understanding of body boundaries and parents' readiness to provide sexual education are still limited. This study aims to design an educational medium in the form of motion graphics to convey body boundary concepts to young children through parental guidance. The research employs a qualitative method with the Multimedia Development Life Cycle (MDLC) approach, which includes the stages of concept, design, material collecting, assembly, testing, and distribution. Data collection techniques consist of literature study, observation, and questionnaires conducted in the Kejawan Putih Tambak area. The findings indicate that children still have difficulty understanding body boundary concepts, while parents are aware of the importance of early sexual education but feel hesitant and uncomfortable delivering it. The developed motion graphics media is considered effective as it presents information in an engaging, communicative, and easily understandable way. Therefore, motion graphics can serve as an effective solution to assist parents in delivering sexual education to children from an early age. 

Muhamad Arif Aulia Ardana; Aris Sarwo Nugroho; Muhamad Arif Aulia Ardana

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

The development of digital technology has encouraged the use of social media as an efficient promotional tool for businesses, particularly micro, small, and medium enterprises (MSMEs). One type of content frequently used is video, as it can convey messages visually and engage audiences. However, inadequate content design can lead to low engagement rates on social media. This study aims to design social media-based video content to increase engagement at the Jilbab Ansania Semarang business. The method used in this research is Research and Development (R&D) with a Design and Development (D&D) approach, which includes the stages of needs analysis, design, development, implementation, and evaluation. Data collection techniques include observation, interviews, documentation, and literature review. The research results show that videos tailored to the target audience and social media platform can increase engagement. This is evident in the increase in likes, comments, shares, and views. Therefore, creating video content focused on social media has proven effective as a digital promotional tool to increase engagement for the Jilbab Ansania Semarang business.

Siti Ayu Juliyah; Mukhtar Ulum; Saefullah Fattah

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

Renantha Chandra Ningtyas; Meutia Hanifah; Safrizal Safrizal; Mega Adyna Movitaria

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The purpose of this study is to analyze various forms of low student concentration behavior during learning activities at Sungai Tarab Elementary School, as well as the factors underlying these conditions in classroom learning processes. This research uses a qualitative method with a case study design, focusing on an in-depth understanding of phenomena occurring in the field. The selection of research informants uses a purposive sampling technique, where informants are determined based on specific criteria related to the research problem to ensure that the data obtained is valid and reliable. Data were collected through three techniques, namely in-depth interviews, observation, and document study. The data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results of the study show that forms of low student learning concentration behavior include walking around the classroom, talking with friends during lessons, and disturbing classmates when they feel bored and uninterested in classroom learning activities. This condition indicates the need for more interactive teaching strategies and more effective classroom management. It is important for teachers to improve student focus through varied and engaging learning approaches, as well as strengthening classroom discipline. In addition, support from the school environment and parents also contributes to reducing these behaviors sustainably.

Dea Devira Veronika; Muslimin Muslimin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

Asra Fania; Syahrul Ramadhan

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

This study aims to describe the utilization of multimodal media in teaching news text reading skills among seventh-grade junior high school students. The research employed a quantitative approach with a descriptive research design. The data were collected through questionnaires distributed to 61 seventh-grade students as the research respondents. The research instrument used a Likert scale covering aspects of students’ perceptions, comprehension, motivation, participation, and readiness toward the use of multimodal media in learning news text reading skills. The data were analyzed using descriptive quantitative techniques through percentage calculations and interpretation of respondents’ answers. The findings revealed that most students showed positive responses toward the use of multimodal media. A total of 72.1% of students agreed that learning through printed and digital media made the learning process more engaging. In addition, 59% of students stated that digital media helped them understand news content more clearly, while 60.7% felt more active during learning activities using multimodal media. The use of multimodal media also increased students’ motivation, self-confidence, and reading comprehension skills in understanding news texts. The findings indicate that the combination of printed and digital media creates a more interactive and effective learning environment that aligns with students’ literacy needs in the digital era. Therefore, multimodal media can serve as an alternative instructional strategy to improve students’ news text reading skills in junior high schools. The implications of this study highlight the importance of integrating digital and printed media in Indonesian language learning to enhance students’ reading literacy quality.

Januarti, Luluk; Abdillah, Alvin; Nur Komari, Selvia; Firdaus, Naylufar

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Low immunization coverage and exclusive breastfeeding coverage are problems in various regions. This program is caused by a lack of maternal knowledge and family support. This problem increases the risk of infection, growth disorders, and impacts the health status of infants. Therefore, the IMASI MOVEMENT (Immunization and Exclusive Breastfeeding Movement) is needed to increase community knowledge and participation regarding infant and toddler health. Method: The methods used include interactive counseling, demonstrations of breastfeeding techniques according to the pink book (KIA), distribution of leaflets, and evaluation through pre-tests and post-tests. Evaluation was carried out on aspects of structure, process, results, and impact of the activity. Results: The results of the activity showed an increase in participants' knowledge scores by ?50–60% after education. Participant attendance reached ?85% of the target, and there was an increase in participation in integrated health post activities compared to the previous month. Discussion: The increase in knowledge scores in the post-test results compared to the pre-test indicates that the educational intervention is effective in increasing mothers' understanding of the benefits of exclusive breastfeeding and the importance of immunization. These findings indicate that community-based health education is an effective strategy to improve maternal health literacy and has the potential to increase the coverage of exclusive breastfeeding and complete basic immunization. Conclusion: This program has proven effective in increasing awareness and health behavior of mothers and toddlers as an effort to prevent stunting and infectious diseases.

Arnelia Putri Pratiwi; Dini Selasi

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.