Economic Order Quantity (EOQ) is one of the methods in inventory management used to determine the optimal order quantity to minimize total inventory costs, which include ordering costs and storage costs. This study aims to analyze the application of the EOQ model in managing inventory in a company. By using data on raw material usage, ordering costs, and storage costs, the results show that the application of EOQ can optimize the amount of purchases and order frequency more efficiently. The results of the analysis show that the application of the EOQ model contributes to reducing operational costs and increasing the effectiveness of stock management. Therefore, EOQ can be used as an appropriate inventory management strategy to support the efficiency and productivity of the company. Economic Order Quantity (EOQ) in controlling coffee inventory at the Suteki Medan Coffee Shop to minimize total inventory costs. The EOQ method is used to determine the optimal order quantity with the most efficient cost, as well as considering safety stock, reorder point, and total inventory cost.
 

Economic distribution is one of the important topics in Islamic economics because it is related to the equality and welfare of the community. This article discusses distribution instruments from the point of view of capitalist and Islamic economics. Capitalism popularized by Adam Smith emphasized individual freedom in asset ownership, but it often led to inequality and poverty. In contrast, Islamic economics emphasizes justice and the equitable distribution of wealth according to religious principles. This study uses a qualitative descriptive method with a literature review. This research reaches the conclusion that an Islamic economic system should be established, which emphasizes the value of justice in property as well as human freedoms and actions in accordance with religious teachings.

The purpose of this research is to analyze the effect of financial ratios on financial distress in Islamic Commercial Banks in Indonesia. This study uses determinants financial distress that isDebt Ratio (DR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return On Equity (ROE), and Operating Expenses Operating Income (BOPO). The population of this study is all Islamic Commercial Banks in Indonesia. The sample taken is the quarterly financial reports of Islamic commercial banks for 9 periods, namely the 2016-2024 period using the purposive sampling and using panel data binary logistic regression testing techniques. Based on the research conducted, the results show that Debt Ratio (DR), Non Performing Financing (NPF), Return On Equity (ROE), and Operational Expenses Operating Income (BOPO) have an effect on financial distress. Whereas Financing to Deposit Ratio (FDR) has no effect on financial distress.

Microfinance institutions can enhance the standard of living in villages through principles of justice, partnership, and mutual assistance. Data were collected through in-depth interviews with Islamic microfinance institution managers and beneficiaries in several rural areas. The findings indicate that Islamic microfinance has a positive impact on the economic well-being of rural communities, particularly by providing access to interest-free (riba-free) funding for small businesses, increasing household income, and strengthening the local economy. Furthermore, the presence of Islamic microfinance promotes more responsible economic behavior aligned with Islamic values. Financial education initiatives provided by the institutions also contribute to improving the financial literacy of villagers. In conclusion, Islamic microfinance serves as a vital tool in empowering rural communities through sustainable, fair, and Sharia-compliant economic development.

Inequality in wealth distribution is a serious problem in the modern economic system. The gap between high and low income groups continues to widen, triggering various social problems. In the perspective of Islamic economics, zakat, infaq and waqf are present as instruments that not only have worship values, but also significant social and economic functions. This study aims to analyze the contribution of these three instruments in reducing the inequality of wealth distribution in society. Through descriptive qualitative approach and literature study, this research examines various literatures and secondary data obtained from zakat, infaq, and waqf management institutions in Indonesia. The results show that zakat, infaq, and waqf are able to act as effective wealth redistribution tools, improve the welfare of vulnerable groups, and strengthen social cohesion. These three instruments are proven to be a systemic solution in creating a more equitable economic balance. Therefore, accountable, professional, and trustworthy management is needed so that the socio-economic potential of zakat, infaq, and waqf can be optimized in supporting the creation of social justice according to Islamic teachings.

This study aims to analyze the optimization of technology and digital marketing strategies in enhancing the competitiveness of Bakpia Wong Yogyakarta SMEs. Using a qualitative descriptive approach, the research explores the application of technology in production processes, such as modern machinery and production management systems, as well as digital marketing strategies through social media, e-commerce, and SEO. The findings reveal that technology utilization increases production efficiency by up to 30%, while digital marketing via online platforms boosts sales by 40%. However, challenges such as limited skilled human resources and digital infrastructure remain significant. This study recommends investing in human resource training, developing more integrated digital strategies, and product innovation to strengthen the competitiveness of SMEs in the digital era.

This thesis aims to determine the competition of the Tifany mini market business with other modern markets in Muara Bulian sub-district and to determine the marketing strategy of the Tifany Mini Market to survive the competition of the modern market in Muara Bulian sub-district. This study uses a qualitative approach with data collection methods by conducting observations, interviews, documentation and drawing conclusions. The results of the research conclusions obtained from interviews with informants revealed that, 1) the competition in the retail business in the city of Muara Bulian Jambi is indeed very tight, this is because more modern retailers have emerged such as Alfamart and Indomart, so that retailers from the area themselves must be ready to compete, 2) What makes the Tifany Mini Market survive in the midst of the booming modern retail business is in the success of the Tifany Mini Market, the first thing to do is to maintain product quality, in addition to the quality of service and trust in consumers for loyal customers are allowed to be in debt so that consumers remain loyal to the Tifany Mini Market. In addition, continuing to add appropriate and more adequate facilities so that customers feel safe and comfortable when they are in the store and supported by a strategic location makes the Tiffany Mini Market able to successfully survive and compete amidst the booming retail business.

The development of social media has transformed the way Generation Z constructs and presents their self-identity. One emerging phenomenon is the use of more than one Instagram account by a single user, known as the first account and second account. This study aims to analyze the use of multiple Instagram accounts by Generation Z in shaping self-image, using Erving Goffman's dramaturgical theory. This research adopts a descriptive qualitative method with a phenomenological approach. The informants consisted of eight 11th-grade students from SMK Negeri Nusawungu who actively used multiple Instagram accounts. Data were collected through observation, semi-structured interviews, and documentation, and analyzed using Miles and Huberman’s interactive model. The findings show that the first account functions as the front stage, where informants present an ideal image with curated content and carefully managed impressions. In contrast, the second account serves as the back stage, used for freer, more spontaneous, and emotional self-expression, with a more selective and private audience. The seven key dramaturgical concepts—mystification, setting, front personal, role distance, stigma, impression management, and frame analysis—were identified in the online behavior of the informants. This study recommends the importance of digital literacy and social empathy in understanding the dynamics of youth identity in digital spaces.
 
 

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

Global economic uncertainty has raised concerns among the public, triggering actions to secure economic stability by investing, especially in gold and bitcoin. This study uses a comparative quantitative method, with the aim of comparing the returns, risks, and performance of the two investment instruments. The population in this study is in the form of data on the monthly closing prices of gold and bitcoin for the period of January 2019 – April 2025 which totals 152 data, consisting of 76 data from each variable. Data analysis was carried out by calculating returns, risks, Sharpe, Treynor and Jensen indices. The three indices are widely used performance measurement methods and have included return and risk factors in their measurements. The results of this study show that there is a significant difference between the return of gold and bitcoin, while for the risk variable between the two, there is no significant difference. Performance based on the Sharpe method also showed no significant difference between the two. However, for performance measurement using the Treynor and Jensen methods, significant differences were obtained between the two instruments. Overall, bitcoin offers higher profit potential than gold, even more so for investors who can accept high volatility. However, the decision to choose an investment instrument still depends on the risk profile of each investor.