The rise of digital transformation and increasing competition in the Islamic financial sector require microfinance institutions such as KSPPS BMT NU Sejahtera Bumiayu to implement innovative strategies to build competitive advantage. This study aims to analyze the development of innovative services through the Blue Ocean Strategy (BOS) framework, which focuses on value creation and the discovery of untapped market space. A descriptive qualitative method was employed, with data collected through in-depth interviews involving management and active customers. The findings indicate that based on external analysis (PEST and Five Forces) and internal evaluation, the institution holds strong potential to develop service strategies driven by innovation. The application of the ERRC Grid led to several strategic actions, including eliminating administrative fees, simplifying procedures, enhancing service quality and technology, and developing the digital application BMT Mobile. The study concludes that BOS is an effective strategic framework for expanding inclusive, community-based Islamic finance. The results contribute both theoretically and practically to the development of adaptive and competitive Islamic microfinance service models.

Riset ini dilakukan guna mengkaji secara komprehensif kinerja Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT El-Mentari yang beroperasi di Purwokerto, dengan menggunakan pendekatan Malcolm Baldrige Criteria for Performance Excellence (MBCFPE). Analisis dilakukan berdasarkan tujuh indikator inti, yaitu kepemimpinan, perencanaan strategis, orientasi pada pelanggan, sistem pengukuran dan manajemen pengetahuan, orientasi pada tenaga kerja, pengelolaan proses, serta capaian kinerja organisasi. Riset ini menerapkan pendekatan deskriptif kualitatif, dengan pendekatan observasional dalam mengumpulkan data, interview terstruktur, dan telaah dokumen. Hasil evaluasi menunjukkan bahwa KSPPS BMT El-Mentari meraih skor keseluruhan sebesar 627,84, yang dikategorikan dalam kelompok “Pemimpin Industri Berkembang”. Dimensi dengan pencapaian tertinggi terdapat pada aspek fokus tenaga kerja (74,2%), sedangkan dimensi hasil bisnis diidentifikasi sebagai aspek yang memerlukan penguatan lebih lanjut. Temuan ini mengindikasikan bahwa meskipun koperasi telah menunjukkan kemajuan signifikan dalam praktik manajerialnya, masih terdapat ruang perbaikan untuk mencapai standar kinerja bertaraf global. Penelitian ini menyumbangkan pemahaman yang mendalam terhadap perkembangan praktik manajemen strategis pada koperasi syariah dan dapat dijadikan acuan bagi proses evaluasi berkelanjutan oleh pengelola koperasi.

Case study research is one of the methodologies in qualitative research that seeks to investigate phenomena comprehensively in a real-world context. This paper provides a comprehensive discussion of case study research design, covering various aspects ranging from definitions and types to the steps involved in implementation. Various types of case studies are explained based on expert opinions, including intrinsic, instrumental, and collective case studies, along with classifications of explanatory, exploratory, descriptive, and others. Furthermore, the systematic phases involved in conducting case study research are detailed, including problem formulation, data collection and analysis, and reporting of results. Focus on the use of triangulation techniques and contextual approaches are essential to ensure the validity of findings. By gaining an in-depth understanding of this design, it is hoped that students and researchers will be able to design case studies appropriately and make significant scientific contributions.
                                                                                                                                       
 
 

This study aims to examine the effect of Return on Assets (ROA) and Return on Equity (ROE) on stock prices of agro-industrial companies listed on the Indonesia Stock Exchange (IDX) during the post-Covid-19 economic recovery period, specifically from 2021 to 2023. The research method used is a quantitative approach with a causal associative type. The data used are secondary data from annual financial statements and year-end stock prices. Data analysis was conducted using multiple linear regression with classical assumption tests to ensure model validity. The results indicate that ROA and ROE have both simultaneous and partial effects on stock prices. ROA demonstrates a stronger influence compared to ROE, suggesting that asset management efficiency is a key determinant of stock value in agro-industrial firms during the economic recovery period.

To achieve optimal funding, an effective marketing strategy is needed for the success of the company. The Boston Consulting Group (BCG) Matrix functions as an analytical tool designed to improve performance through mapping between units based on growth rates and relative market share. This research is a field study with a qualitative descriptive approach. The focus of this study is the daily products of KSP Gunung Slamet Ajibarang Branch. The data collection methods applied by the researcher consist of observation, structured interviews, and documentation. The findings of this study describe the product position and strategies that can be implemented by considering market growth and existing market share. Daily products are in the cash cow category with market growth of 6.66% and a relative market share of around 1.10. Strategies that can be implemented include increasing productivity and quality to ensure competitiveness and provide value to consumers.

This study aims to evaluate the performance of KSP Satria B Cilongok using the Malcolm Baldrige Framework for Performance Excellence. The research employed a qualitative descriptive approach with data collected through direct observation and in-depth interviews with the cooperative’s leadership on May 4, 2025. Analysis was conducted based on seven categories within the Malcolm Baldrige Excellence Framework. Findings indicate that KSP Satria B Cilongok has implemented visionary leadership, customer-focused service, data-driven management, and effective risk and workforce management. The cooperative’s performance continues to improve, demonstrated by stable growth in members, net income (SHU), and transaction volume. Furthermore, adherence to organizational ethics and transparency has been a key factor in building member trust. This study contributes by integrating the Malcolm Baldrige principles into the management of small to medium-sized savings and loan cooperatives in Indonesia, presenting a novel application of the framework in the local context

The purpose of this research is to describe the development process of Student Worksheets based on cryptarithm that can enhance logical thinking abilities and to determine the validity and practicality results of the developed product. Cryptarithm is a means to develop students' logical thinking skills in the context of mathematics. The logical structure in cryptarithm encourages students to develop logical thinking skills. Students must be able to identify mathematical patterns and use logic to limit the possibility of substituting numbers for existing letters. This research is a development study using the R&D method. The development model used is ADDIE, which includes analyze, design, development, implementation, and evaluation. The testing was conducted in two stages: a limited trial with 5 students and a broad-scale trial with 20 students. The research results indicate that the student worksheets is valid with a percentage score of 98.33% and can be considered practical for use by students as an effort to improve mathematical logical thinking abilities, with a practicality score of 87.13%. Based on these results, it can be concluded that the Cryptarithm-based student worksheets developed to enhance mathematical logical thinking abilities is categorized as Highly Valid and Highly Practical

The values contained in folklore such as patriotism and non-patriotism values of Si Pitung story have an important role in character education and literature learning. This research aims to analyze the values of patriotism and non-patriotism in the folklore of Si Pitung, as well as its implementation in literary education. The location of this research is Tanjung Priok, North Jakarta. The subjects of this research are Si Pitung as the main character and Mr. Salasa Dharma Utama as a historical figure. The research method used is descriptive qualitative research method. The results of this research are patriotism values contained in the folklore of Si Pitung are love for the country, self-sacrifice, courage, never give up, volunteerism, and justice and equality. While the non-patriotism values contained in the folklore of Si Pitung are violence, criminal, and betrayal. The patriotism and non- patriotism values of Si Pitung folklore can be implemented in literature learning through several learning methods, namely analysis model, inductive model through class discussion, strata mode, synectic model, sociodrama model, and presentation.

This research seeks to analyze the impact of audit committee features on the financial performance of healthcare entities listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023.  The analyzed parameters include audit committee size, independence of the audit committee, skill of the audit committee, and frequency of audit committee meetings.  Return on Assets (ROA) serves as a critical performance metric, with business size and the COVID-19 criteria accounted for.  This study utilizes a quantitative approach using panel data regression analysis on a sample chosen by purposive sampling methods.  This research is driven by notable variations in Return on Assets (ROA) throughout the healthcare industry and a financial reporting controversy concerning PT Indofarma Tbk.  The findings indicate a substantial and noteworthy impact of audit committee size and independence on financial performance.  In contrast, the experience of the audit committee and the frequency of meetings have no substantial influence.  These results highlight the need of harmonizing structural characteristics and efficient supervision within the audit committee for good corporate governance.  The research provides actionable insights for regulators and corporate management in enhancing the functions of audit committees.

This study examines the competitive strategy of KSPPS Hanada Quwais Sembada Kebasen amidst intense competition in the microfinance sector, particularly against BPR Bank Surya Yudha Patikraja and PNM Mekar Sampang, which have advantages in technology and service coverage. This theme is chosen due to the importance of understanding the competitive position of community-based Islamic cooperatives to remain viable in the local market. This research employs a case study method with a qualitative descriptive approach. Data collection is conducted through interviews, observations, and documentation, which are then analyzed using the Competitive Profile Matrix (CPM) tool to assess the strengths and weaknesses of KSPPS Hanada relative to its main competitors, based on key factors such as market reputation, service quality, territorial coverage, product innovation, and technology utilization. The research findings indicate that KSPPS Hanada Quwais Sembada has advantages in market reputation, personalized service quality, and closeness to its members, but still lacks in territorial coverage and digital technology adoption. In conclusion, KSPPS Hanada Quwais Sembada needs to enhance innovation and service digitalization to compete better in the increasingly dynamic microfinance sector..