Al Tijarah

The Influence of Loan Amount and Loan Tenure on Financing Risk in the Perspective of Sharia Business (A Study on PNM Mekaar Syariah Customers in Jatimulyo Subdistrict, Jati Agung District)

2025-11-19T10:42:24+08:00

This study was conducted to determine the influence of loan amount and loan tenure on financing risk from the perspective of Sharia business. The research employed a quantitative approach. The population of this study consisted of PNM Mekaar customers in Jatimulyo Subdistrict, Jati Agung District. Data were collected using a purposive sampling technique involving 100 respondents. The criteria for respondents included being female, at least 20 years of age, and having been a customer for a minimum of one year. The analytical technique used was multiple linear regression to examine the relationship between the independent variables and the dependent variable, with the assistance of Smart-PLS 4 software. The findings indicate a positive and significant relationship between loan amount and loan tenure on financing risk within the Sharia business perspective.

The Effect of Corporate Social Responsibility Disclosure and Asset Growth on Company Value

2025-11-06T09:08:42+08:00

This study aims to determine and analyze the effect of corporate social responsibility disclosure and asset growth on firm value. The research employs a quantitative approach using secondary data. The data analysis method used is multiple linear regression. The population in this study consists of manufacturing companies listed on the ISSI (Indonesia Sharia Stock Index) during the period 2019-2024. The applied data collection technique is purposive sampling, yielding a sample of 19 companies from a total population of 138. With six years of observation, this study produced 114 data points for analysis. The results indicate that corporate social responsibility disclosure has a positive and significant effect on firm value, while asset growth has a negative and significant effect on firm value. The study was conducted using SPSS version 25.

Implementing the SOSTAC Framework in the Digital Marketing Strategy of @oelek Account on Instagram and TikTok

2025-11-06T15:19:46+08:00

In the digital era accelerated by the COVID-19 pandemic, social media marketing through platforms like Instagram and TikTok has become a cornerstone for real-time and personalized consumer engagement, particularly among the youth demographic. This study analyzes the digital marketing strategy of the @oelek.id account on Instagram and TikTok using the SOSTAC framework, encompassing Situation Analysis, Objectives, Strategy, Tactics, Action, and Control. A descriptive qualitative approach was employed through content observation of official accounts, SWOT analysis, and literature review on digital marketing. Findings reveal the account's strengths in authentic content and community interaction, with SMART objectives such as a 15-20% increase in followers and 10% engagement growth within 6 months. The dual-platform strategy involves educational storytelling on Instagram and viral content on TikTok, supported by tactics like short videos, influencer collaborations, and giveaways. Action implementation via consistent posting schedules and control through KPIs yielded high performance, evidenced by product sales like Iga Emplok (519,000 pcs on Tokopedia, 410,000 pcs on Shopee, 900,000 pcs on TikTok). The conclusion emphasizes SOSTAC's effectiveness in optimizing strategies, with recommendations for content innovation and algorithmic adaptation to maintain competitive advantage in Indonesia's culinary industry.

The Correlation Between the Local Wisdom of Saling Sero and the Economic Resilience and Social Stability of the Community in Rempek Village, North Lombok Regency, West Nusa Tenggara, Indonesia

2025-11-11T15:16:11+08:00

This study aims to analyze the correlation between the local wisdom of saling sero and the economic resilience and social stability of the community in Rempek Village, North Lombok Regency, West Nusa Tenggara, Indonesia. The research employed a quantitative approach using simple linear regression analysis to examine the relationship between local wisdom (X1) and economic resilience (Y1) as well as social stability (Y2). The results show that the correlation coefficient (R) is 0.786, and the coefficient of determination (R²) is 0.618, indicating that saling sero contributes 61.8% to the community’s economic resilience and social stability. The ANOVA test produced an F-value of 77.75 with a significance level of < 0.001, suggesting a highly significant relationship. Meanwhile, the regression coefficient test shows a t-value of 8.818 (p < 0.001), which indicates that the stronger the application of saling sero values, the higher the community’s economic resilience and social stability. The study concludes that saling sero is not merely a local tradition but also a form of social capital that plays an essential role in maintaining socio-economic balance and strengthening the resilience of rural communities. These findings recommend the integration of local cultural values into sustainable, community-based development policies

Human Resource Management Strategies for Community-Based Tourism Homestay Management in Wakatobi

2025-12-05T19:46:06+08:00

Homestays not only provide accommodation but also serve as a means of economic empowerment, cultural preservation, and the strengthening of local identity. However, the main challenge in managing community-based homestays is the lack of a targeted and sustainable human resource (HR) management strategy. Therefore, this study aims to analyze and formulate an effective HR management strategy for CBT-based homestays in Wakatobi. This study used a descriptive qualitative approach. The results indicate that homestays on Hoga Island play a significant role in supporting CBT-based tourism. However, their sustainability still faces several challenges, including limited HR capacity, infrastructure issues (especially water), high maintenance costs, and dependence on the tourist season. The implementation of a targeted HR management strategy based on training, implementation of SOPs, utilization of digitalization, infrastructure strengthening, and policy support for homestays in Wakatobi has the potential to develop effectively, competitively, and sustainably. The implementation of this strategy is expected to increase competitiveness and sustainability, while maintaining social, cultural, and environmental values in Wakatobi.

Factors to Consider in Choosing Jobs for The Millennial and Generation Z in East Java

2025-12-12T15:27:29+08:00

This research was conducted on the millennial and Z generations who were looking for work or already working in East Java. Research respondents were people who fall into the millennial and Z generation categories. They were those born after 1980 and were looking for work or have worked for less than a year or more in various fields spread across East Java. The aim of this research was to describe the variables considered in choosing a job and working in various fields. It was also to analyze the performance expectations to be achieved while working. The population was the total number of people who were looking for work and/or have worked for less than one year or more. Data collection was carried out by distributing a list of questions. The data analysis technique used descriptive tabulation analysis techniques, and factor analysis. The results of the research show that there are seven factors to consider in choosing a job in the millennial and Z generations, namely (1) Commitment and Future Motivation, (2) technological development and entrepreneurial career, (3) socialization and environment, (4) income and creativity, integrity, (5) personality, (6) experience and outlook on life, (7) convenience communication and personal values. These factors can be taken into consideration in employing the Melineal and Z generations and for them can be used as a basis for choosing jobs that can increase job and career satisfaction as well as build businesses independently or become entrepreneurs.

Analysis of Dual Positions at PT. Metal Hitech Engineering

2025-12-20T19:49:54+08:00

This study aims to analyze the factors that cause the occurrence of dual position practices at PT. Metal
Hitech Engineering and its impact on employee workload and work effectiveness. The research uses a
descriptive qualitative approach with data collection techniques through interviews and observations.
The results of the study show that dual positions arise due to the inter-departmental function
relationship and the company's consideration of the ability of employees who are considered capable of
handling more than one task. The practice is applied on the basis of operational efficiency, but in its
implementation it causes an increase in workload and the risk of employee fatigue. Although the quality
of work can be maintained relatively through team coordination, delays in task completion still occur
due to external obstacles and internal labor limitations. This finding confirms that dual positions need
to be controlled so as not to have a negative impact on the effectiveness of work and the sustainability
of company operations

Analysis Of LPG Tank Defect Control Using the Six Sigma Method at Pt. Metal Hitech Engineering

2025-12-25T09:23:21+08:00

Quality control in the welding process plays an important role in ensuring product quality and production cost efficiency. This study aims to analyse the defect rate, process performance, and effectiveness of the Six Sigma method in welding quality control at PT Metal Hitech Engineering. The research data was obtained from radiographic inspection results during the period 2024–2025. The research methods used included calculating Defects Per Million Opportunities (DPMO) and sigma levels to measure process capability, analysing process stability using C-Chart control charts, identifying defect causes through cause-and-effect diagrams (fishbone diagrams), and analysing quality costs and sigma level interpolation as a basis for improvement planning. The results of the study show that the quality control system implemented by the company is still reactive and focuses on final inspection, so it is not yet able to prevent defects from occurring at the beginning of the production process. The dominant types of welding defects include incomplete fusion, incomplete penetration, porosity, and undercut. Process performance measurements show a sigma level of 3.94 in 2024 and 3.84 in 2025, indicating that process capability is in the intermediate category. Control chart analysis shows that the process is still within statistical control limits, but there are observation points approaching the upper control limit. Interpolation results indicate that an increase in the sigma level has the potential to significantly reduce the number of defects and repair costs.

The Influence of Social Media and Employer Branding on Generation Z’s Intention to Apply

2025-12-12T10:29:57+08:00

This study examines the influence of social media and employer branding on Generation Z’s intention to apply to start-up companies in Cirebon. Using a quantitative approach, data were collected through a survey of 155 Generation Z respondents. The research instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression. The findings reveal that social media has a positive and significant effect on intention to apply, although its impact is smaller compared to employer branding. Employer branding is found to be more dominant in shaping Generation Z’s job application interest. Simultaneously, both variables have a significant effect and explain 52.6% of the variance in intention to apply. These findings highlight that the combination of social media and employer branding serves as a crucial strategy for start-ups, especially in developing regions, to attract young talents.

The Role Of Islamic Finance In Improving Financial Inclusion Among The Lower-Middle Class In East Lampung

2025-11-08T16:13:11+08:00

Many low-income communities still lack access to formal financial services, even though financial inclusion is a key component in driving inclusive and equitable economic growth. In a predominantly Muslim society, Islamic finance offers a potential alternative because it operates based on the principles of fairness, transparency, and the prohibition of usury, which align with the community's religious values. This study aims to analyze the role of Islamic finance in increasing financial inclusion among lower-middle-class communities in East Lampung Regency. This study used a qualitative approach with descriptive methods, obtaining data through in-depth interviews, observations, and documentation studies with lower-middle-class communities and managers of Islamic financial institutions in East Lampung. The results indicate that Islamic finance plays a significant role in expanding public access to financial services through institutions such as Baitul Maal wat Tamwil (BMT) and Islamic cooperatives, which provide savings products, microfinance, and productive zakat and infaq programs. However, further efforts are needed to improve financial literacy, strengthen the infrastructure of Islamic financial institutions, and digitize Islamic financial services so that its benefits can be felt more widely and equitably

Analysis of Service, Reputation, and Security Factors on Gen Z's Decisions to Use Islamic Mobile Banking with Islamic Financial Literacy as a Moderating Variable (A Study on Undergraduate Students in Bandar Lampung)

2025-11-17T21:40:33+08:00

This study aims to analyze the influence of Service Quality, Reputation, and Security on the Decisions of Generation Z Students to Use Islamic Mobile Banking, with Islamic Financial Literacy as a moderating variable. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through a questionnaire using a five-point ordinal scale and a non-probability sampling technique involving 100 student respondents who use Islamic mobile banking. The findings indicate that Service Quality, Reputation, and Security have a positive and significant effect on Generation Z students’ decisions to use Islamic Mobile Banking. Furthermore, Islamic Financial Literacy also exerts a positive and significant influence on usage decisions and moderates the relationship between Service Quality and Decision-Making, but does not moderate the relationship between Reputation or Security and Decision-Making. These results suggest that high-quality service, a strong institutional reputation, and robust digital security systems are crucial factors in enhancing decisions to adopt Islamic mobile banking. Additionally, Islamic financial literacy strengthens the effect of service quality on usage decisions, as a deeper understanding of Islamic financial principles increases students’ trust and confidence in digital financial services that comply with Sharia principles.

Effectiviness of Working Capital Management in Improving Liquidity and Profitabiliy at Obor Mas Credit Unior Head Office in Maumere

2025-11-09T12:51:08+08:00

The availability of working capital at the Obor Mas Credit Cooperative Head Office is an important factor in maintaining the smooth operation and liquidity of the cooperative. In addition, the availability of working capital is a determining factor in achieving profitability. This study aims to determine the effectiveness of working capital management at the Obor Mas Credit Cooperative Head Office from 2022 to 2024, measured using working capital turnover, liquidity, and profitability. The type of data used is quantitative data sourced from the balance sheet financial statements and calculation of the Obor Mas Credit Cooperative's remaining business results for 2022-2024. The data analysis technique used working capital turnover ratio analysis, liquidity ratio, and profitability ratio. The results of the study show that cash turnover is ineffective because cash utilization is not optimal (there is idle cash). Accounts receivable turnover is ineffective due to the existence of accounts receivable that are still in the hands of members. The cash ratio is unhealthy due to suboptimal cash management. The current ratio is very healthy because management is very good at managing current assets so that it can cover or meet all current liabilities on time. The return on assets (ROA) value trend tends to be stagnant and in the unhealthy category. This indicates that the cooperative's management's ability to manage its assets is not yet optimal, which has an impact on the acquisition of surplus income. The return on equity ratio trend has continued to decline. This indicates that the effectiveness of working capital management at the Obor Mas Credit Cooperative Head Office is still very low in generating surplus income.

Integration of Talent Management and Internal Marketing in Enhancing Public Service Quality

2025-11-13T21:43:49+08:00

Organizational transformation in the public sector requires adaptive and service-oriented human resource management strategies. This study analyzes the integration of talent management and internal marketing as a strategic approach to enhancing public service quality. Using a qualitative literature review of 20 national and international articles published between 2020 and 2025, the analysis employed content analysis to identify key themes such as competency development, succession planning, and employee engagement. The findings reveal that talent management establishes the structural foundation of public organizations through merit-based recruitment, development, and retention systems, while internal marketing strengthens employee motivation and commitment through effective communication of organizational values. The integration of both approaches creates synergy at three levels: individual (competence and adaptive readiness), organizational (performance culture and leadership continuity), and public service (citizen satisfaction and trust). In conclusion, integrating talent management with internal marketing represents a strategic, value-based, and sustainable HR model for the public sector. These findings offer direction for bureaucratic reform toward more adaptive and competitive public service delivery.

Analysis of Production Cost Calculation using Process Costing and Full Costing as the Basis for Determining Selling Prices at Rani Jaya Furniture, Kateng, Central Lombok

2025-12-14T14:52:15+08:00

This study analyzes the calculation of the cost of goods manufactured at Meubel Rani Jaya, Kateng Village, Central Lombok, and applies process costing and full costing methods to determine product selling prices. Initial findings show the company has not conducted accurate cost calculations, instead relying on market prices, which may result in prices that are either too high or too low. Using a qualitative descriptive approach through observation, interviews, and documentation, the research compares the company’s calculations with proper process costing and full costing methods. The results indicate that the company has not allocated production costs correctly, but after recalculation, these methods provide more accurate and reliable figures for setting selling prices. This research helps the company improve its cost calculation effectiveness and serves as a reference for academics, while also highlighting the importance of applying sharia accounting principles to ensure fair and transparent pricing.

Identification of Digital Political Strategies in Regional Head Elections in the Era of Social Media

2025-12-14T10:38:23+08:00

This study aims to analyze the digital political strategies implemented by the 2024 Manado Mayoral and Deputy Mayoral candidate pair, Andrei Angouw and Richard Sualang (AARS), particularly in constructing political image, disseminating campaign messages, and mobilizing voter support through social media platforms. Using a descriptive qualitative approach, data were collected through systematic observations of their digital activities, in-depth interviews with campaign team members and volunteer coordinators, as well as documentation of online campaign materials distributed throughout the election period. Thematic analysis was carried out using open and axial coding to identify recurring patterns, strategic frameworks, and message orientations. The findings reveal that AARS adopted a highly coordinated and multi-layered digital communication strategy, integrating daily content scheduling, narrative framing aligned with local issues, collaboration with influencers and content creators, production of slogan-based campaign songs, and optimization of Facebook, Instagram, TikTok, and YouTube to target diverse voter demographics. These efforts not only enhanced the visibility and relatability of the candidate pair but also strengthened emotional engagement among supporters, increased political participation among younger voters, and contributed to significant improvements in public perception. Overall, the study concludes that AARS’s digital campaign strategy played a substantial role in shaping voter attitudes and positively influencing electoral outcomes in the 2024 Manado local election.

Profitability, Leverage, and Liquidity on Foreign Ownership in Non-Financial Sector Companies

2025-12-23T19:26:46+08:00

This study aims to analyze the effect of profitability, leverage, and liquidity on foreign ownership in non-financial companies in Indonesia. The research sample consists of 30 companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This study uses secondary data from company financial reports and official IDX information, and applies panel data regression with a fixed effect model to analyze the effect of independent variables on foreign ownership. The results show that profitability has a positive and significant effect, while leverage and liquidity do not have a significant effect on foreign ownership. These findings indicate that foreign investors prioritize a company's profit performance as the basis for their investment decisions. This study has implications for company management to focus on improving profitability, as well as for regulators to encourage transparency and good governance. The limitations of this study include the limited sample coverage in the non-financial sector and other variables that have not been analyzed, so further research is recommended to expand the variables and sectors to obtain a more comprehensive picture.