This study aims to examine the optimization of musyarakah contract design in Islamic financial institutions from both legal and economic perspectives. Employing a descriptive qualitative approach, the research explores normative and conceptual aspects of musyarakah contracts through library research methods. Data were collected from various secondary sources such as Islamic law and economics textbooks, academic journals, fatwas issued by the National Sharia Council (DSN-MUI), regulations from the Financial Services Authority (OJK), and reports from Islamic financial institutions. The data analysis was conducted thematically by classifying information based on key themes including contract legality, principles of sharia justice, contract flexibility, risk management, and innovation in musyarakah practices. Data validity was ensured through literature source triangulation to confirm and compare related scientific documents and regulations, thereby producing objective and academically accountable conclusions. The findings of this study are expected to contribute to the development of musyarakah contracts that align with Islamic legal principles and support the sustainability of the sharia economic system

As a maritime country, Indonesia has the opportunity to ensure security and realize Indonesia as the world's maritime axis to make Indonesian waters a safe area in the future so that it can reduce the significant impact of external conflicts that occur outside Indonesian waters itself. This paper aims to analyze and explain how Indonesia's maritime policy during President Joko Widodo's 2 periods (2014-2024) indirectly minimizes and protects Indonesia from the crucial impact of the China-Philippines tension conflict in the Indo-Pacific. The study uses a qualitative method, where data collection comes from observations and literature reviews from journals, case studies, and previous research. Therefore, the policy strategy of the World Maritime Axis from Indonesia is also one of the policies so that it can carry out the principle of one paddle, two three islands is exceeded, and it is hoped that President Joko Widodo's policies during his leadership can make the Indonesian Maritime Axis more realized and always maintained from external problems that occur, such as maritime disputes.
 
 

The objective of this research was to understand and analyze the determination of the Cost of Goods Sold (COGS) by CV. Sinar Abadi Kendari; the calculation of profit obtained by the company; and the impact of the COGS on profit enhancement at CV. Sinar Abadi Kendari. This study falls under the category of descriptive quantitative research and utilized both primary and secondary data, including initial inventory data, purchasing data, final inventory data, sales data, and profit data for the period of January to December 2021 obtained from the company CV. Sinar Abadi Kendari, which is the subject of this research. The analytical tools used were quantitative descriptive analysis and correlation analysis using SPSS software.
 
The results of the research, through quantitative descriptive analysis, indicated that the COGS determined by CV. Sinar Abadi Kendari effectively increased the company's profit. Furthermore, the correlation analysis revealed a significant influence of the COGS on profit, with a negative correlation direction. Thus, it was concluded that the COGS has a significant impact on profit.
 
This study aims to examine the processes involved in determining the Cost of Goods Sold (COGS), computing profits, and the effect of COGS on profit enhancement at CV. Sinar Abadi Kendari. Adopting a descriptive quantitative approach, the study analyzes primary and secondary data ranging from initial and final inventory, purchases, sales, to company profits over the year 2021. Quantitative descriptive and correlation analyses were performed with the aid of SPSS software. Findings from the descriptive analysis confirm that COGS determination at CV. Sinar Abadi Kendari contributes to profit growth. Correlation analysis demonstrates a significant and negative relationship between COGS and profit, affirming the substantial effect of COGS on profit. The study concludes that COGS plays a crucial role in influencing profit margins and proposes that effective management of COGS is essential for enhancing company profitability.

This study aims to analyze the financial performance of banks listed on the Indonesia Stock Exchange, focusing on PT. Bank Rakyat Indonesia (BRI) and PT. Bank Mandiri for the period 2020-2022. The method used is financial ratio analysis, including activity ratios, profitability ratios, liquidity ratios, and solvency ratios. The analyzed data shows that the financial performance of both banks in terms of activity ratios has not reached an efficient and effective level. However, in terms of profitability ratios, both banks show good performance with the ability to generate above-average profits. On the other hand, the liquidity and solvency ratios of both banks are below average, indicating a lack of ability to meet short-term and long-term obligations. This study uses a purposive sampling approach, based on specific criteria that have been established. The results of the study provide insights regarding the importance of managing financial ratios to improve the financial performance of banking in Indonesia.