ARZUSIN

Deep Learning-Based Teacher Performance Management in Strengthening the Character of Graduate Profiles

Budiyanto Budiyanto — 2026-06-19

The transformation of education through a deep learning approach requires madrasahs not only to pursue academic achievement but also to strengthen students’ character through meaningful learning experiences. In this context, co-curricular activities serve as a strategic medium for character development; however, their effectiveness depends substantially on the quality of teacher performance management. This study aims to analyze teacher performance management in the implementation of deep learning-based co-curricular activities to strengthen the character dimensions of the graduate profile at MTs Mathalibul Huda Mlonggo. A qualitative approach with a case study design was employed. Data were collected through interviews, observations, and document analysis and were analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing. The findings reveal that teacher performance management was implemented through three main stages: planning, implementation, and evaluation. During implementation, teachers functioned as facilitators, mentors, and learning companions by applying the principles of mindful learning, meaningful learning, and joyful learning. Evaluation was conducted through monitoring, supervision, reflection, and continuous improvement. Systematic teacher performance management contributed to strengthening the character dimensions of the graduate profile, particularly religiosity, integrity, responsibility, independence, collaboration, and leadership. The study concludes that deep learning-based co-curricular activities can serve as an effective instrument for character development when supported by structured and high-quality teacher performance management. These findings contribute to the discourse on madrasah-based character education and provide practical implications for improving teacher management practices in co-curricular programs.

Pengaruh Perkembangan Pasar Modal Syariah dan Inflasi terhadap Pertumbuhan Ekonomi Indonesia pada Tahun 2021-2024

Aisya Ramadani — 2026-06-20

Economic growth is an important indicator in assessing the success of a country’s development. Although the development of the Islamic capital market and inflation has been widely studied, research that specifically analyzes the effect of the market capitalization of Sharia stocks included in the Indonesian Sharia Stock Index (ISSI) and inflation on Indonesia’s economic growth during the 2021–2024 economic recovery period remains relatively limited. This study aims to analyze the effect of ISSI Sharia stock market capitalization and inflation on Indonesia’s economic growth, both partially and simultaneously. This study used a quantitative approach with a causal associative design. The research sample covered all quarterly data for the 2021–2024 period, selected through saturated sampling. Data were collected through documentation from official publications of Statistics Indonesia, Bank Indonesia, the Indonesia Stock Exchange, and the Financial Services Authority, and were then analyzed using multiple linear regression. The results showed that ISSI Sharia stock market capitalization had a positive and significant effect on Indonesia’s economic growth, with a significance value of 0.002. Inflation also had a positive and significant effect on economic growth, with a significance value of 0.000. Simultaneously, the two variables had a significant effect on economic growth, with a significance value of 0.000 and an Adjusted R² value of 0.741. These findings strengthen Keynesian Growth Theory, which emphasizes the importance of investment in driving economic growth, and broaden understanding of the role of the Islamic capital market and macroeconomic stability in national development. The conclusion of this study confirms that ISSI Sharia stock market capitalization and inflation are important factors contributing to Indonesia’s economic growth during the economic recovery period. The implications of this study point to the importance of strengthening the Islamic capital market and controlling inflation to support sustainable economic growth.

Systematic Literature Review: Role Playing dan Storytelling dalam Matematika SD untuk Meningkatkan Berpikir Kritis dan Pemecahan Masalah

Tri Wulandari — 2026-06-23

Critical thinking and mathematical problem-solving abilities are essential competencies that need to be developed from elementary school to support 21st-century learning. However, various evaluation results indicate that these abilities remain relatively low among some Indonesian students, making more innovative, contextual, and participatory learning strategies necessary. This study aims to analyze the effectiveness of role playing and storytelling methods in improving elementary school students’ critical thinking and mathematical problem-solving abilities. This study used the Systematic Literature Review (SLR) method by analyzing seven relevant research articles published between 2021 and 2026. The review process was conducted through the stages of identification, selection, evaluation, and synthesis of articles that met the inclusion criteria. The results of the review show that role playing and storytelling methods can improve students’ critical thinking skills, problem-solving abilities, active participation, learning motivation, and understanding of mathematical concepts. Role playing provides interactive learning experiences through simulation and contextual problem solving, while storytelling helps students understand mathematical concepts through storylines that are closely related to everyday life. The effectiveness of the two methods is influenced by the quality of instructional design, the use of supporting media, teachers’ competence in facilitating learning, and student characteristics. The conclusion of the study affirms that role playing and storytelling can be used as innovative learning strategies to improve the quality of mathematics learning in elementary schools. These findings imply the importance of developing more contextual, active, and meaningful mathematics learning designs to strengthen students’ critical thinking and mathematical problem-solving competencies.

Pengaruh Pembayaran Elektronik, Estetika Desain dan Promosi terhadap Kepuasan Pelanggan di Tataring Cafe & Resto

Ano Victory Sinaga — 2026-06-25

Customer satisfaction is an important aspect of culinary business sustainability, especially in facing changes in consumer behavior that are increasingly influenced by the convenience of digital transactions, the attractiveness of spatial design, and promotional strategies. This study aims to examine the effects of electronic payment, design aesthetics, and promotion on customer satisfaction at Tataring Cafe & Resto. This study used a quantitative approach with an ex post facto method. The research sample consisted of 50 respondents selected through saturated sampling. Data were collected using a Likert-scale questionnaire and then analyzed using multiple linear regression through the t-test, F-test, and coefficient of determination. The results of the study show that electronic payment has a positive and significant effect on customer satisfaction, with a calculated t-value of 4.138 and a significance value of < 0.05. Design aesthetics also had a positive and significant effect, with a calculated t-value of 14.366 and a significance value of < 0.05. In addition, promotion had a positive and significant effect, with a calculated t-value of 3.581 and a significance value of < 0.05. Simultaneously, electronic payment, design aesthetics, and promotion had a positive and significant effect on customer satisfaction, with a calculated F-value of 264.413 and a significance value of < 0.05. These three variables were able to explain 81.3% of the variation in customer satisfaction at Tataring Cafe & Resto. The conclusion of the study affirms that the convenience of electronic payment, attractive design aesthetics, and effective promotion are important factors in increasing customer satisfaction. The implications of this study provide practical contributions for culinary business managers in designing service, spatial design, and promotional strategies that are more responsive to customer needs.

Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan terhadap Kepercayaan Muzakki dalam Membayar Zakat di BAZNAS Kabupaten Batang Hari

Viona Zahara Monica Nurkumala — 2026-06-29

Although accountability and transparency in zakat management have received attention in various studies, research that specifically places muzakki trust in the context of BAZNAS Batang Hari Regency remains limited. This study aims to analyze the influence of accountability and financial management transparency on muzakki trust in paying zakat at BAZNAS Batang Hari Regency. This study used a quantitative approach with a survey design, involving 98 muzakki as respondents selected using non-probability sampling based on specific criteria. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability, and were then analyzed using multiple linear regression with the assistance of SPSS. The results showed that accountability had a positive but non-significant effect on muzakki trust, whereas transparency had a positive and significant effect. Simultaneously, accountability and transparency had a positive and significant effect on muzakki trust. These findings confirm that information openness and institutional accountability are important factors in building muzakki trust in zakat management. The implications of this study provide practical contributions for BAZNAS Batang Hari Regency in improving the quality of reporting, public information access, and institutional communication on an ongoing basis to strengthen muzakki trust.

The STORY Model for Parent–Madrasah Collaboration in Character Education

Wahyuni Wahyuni — 2026-06-30

Although parent–madrasah collaboration plays a critical role in strengthening character education within Islamic educational contexts, research specifically addressing its managerial model remains limited. This study aims to formulate the STORY Model as a conceptual framework for managing parent–madrasah collaboration in character education. Employing a conceptual literature review design, this study examined purposively selected scholarly works on family–school partnerships, parental involvement, character education, Islamic educational management, and madrasah governance. Data were collected through document-based literature review and analyzed using thematic synthesis. The findings reveal three major patterns of collaboration: educational communication, family participation in madrasah programs, and value reinforcement at home. The analysis also identifies several managerial weaknesses, including administratively oriented communication, reactive parental involvement, unstructured participation, limited reflective monitoring, and unclear character indicators. The study concludes that the STORY Model offers a systematic, participatory, and character-oriented framework for transforming parent–madrasah collaboration into a pedagogical partnership. The contribution of this study lies in advancing conceptual discourse on Islamic educational management and providing a foundation for future empirical validation across diverse madrasah contexts.

Pengaruh Online Customer Review dan Online Customer Rating terhadap Purchase Decision dengan Trust sebagai Variabel Intervening pada Pengguna Aplikasi Shopee Semarang

Usman Usman — 2026-06-30

Although the development of e-commerce has encouraged consumers to increasingly rely on online customer reviews and online customer ratings before making purchases, previous research findings still show inconsistencies regarding the effects of these two variables on purchase decisions, particularly through trust as a mediating variable. This study aims to analyze the effect of online customer reviews and online customer ratings on purchase decisions, with trust as a mediating variable among Shopee users in Semarang City. This study used a quantitative approach with a purposive sampling technique involving 100 respondents who had made purchases through Shopee. Data were collected through a questionnaire and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS. The results showed that online customer reviews had no significant effect on trust but had a positive and significant effect on purchase decisions. Conversely, online customer ratings had a positive and significant effect on trust but had no direct effect on purchase decisions. In addition, trust had a positive effect on purchase decisions and was unable to mediate the effect of online customer reviews on purchase decisions, but was able to mediate the effect of online customer ratings on purchase decisions. The conclusion of this study confirms that Shopee users’ purchase decisions in Semarang City are more directly influenced by the quality of customer reviews, whereas ratings play a role in building trust, which subsequently encourages purchase decisions. These findings provide practical implications for platform managers and online business actors to enhance the credibility of reviews and strengthen rating mechanisms as a basis for building consumer trust.

Harmonisasi Tata Kelola Perilaku Siber Siswa Sekolah Dasar: Kemitraan Strategis Administrasi Sekolah dan Pendampingan Keluarga

Supriadi Supriadi — 2026-07-02

The development of digital technology in elementary education has changed students’ learning interaction patterns, particularly in the use of digital devices as informal learning media in the home environment. This study aims to analyze the harmonization of students’ cyber behavior governance through a strategic partnership between school administration and family guidance. This study used a descriptive qualitative approach involving fourth-grade students of SDN 2 Lasusua as the main informants. Data were collected through semi-structured interviews, indirect observation, and confirmation of learning documents. The data were analyzed using the Miles and Huberman interactive model through the stages of data condensation, data display, and conclusion drawing. The results showed that the school had integrated digital technology into learning through an internet-based assignment system that encouraged students to learn independently at home. On the other hand, families played an important role in guiding cyber behavior through three patterns, namely active co-regulation, peer mediation, and autonomous responsibility. The research findings also showed that students had initial ability to identify artificial intelligence-based digital content manipulation. The conclusion of this study affirms that the success of students’ cyber behavior governance is strongly determined by the synergy between school institutions and the family environment in building a safe, productive, and educational digital ecosystem. The implications of this study emphasize the importance of strengthening school-family communication policies, students’ digital literacy, and family guidance that is adaptive to technological development.

Prophetic Communication of Spiritual Leaders: An Integrative Framework for Islamic Educational Institutions

Moh. Robi'al Muhasibi — 2026-07-02

Although prophetic values have been widely discussed in Islamic educational leadership, conceptual explanations of prophetic communication as an observable pattern of institutional communication remain limited. This study aims to develop a conceptual model of prophetic communication that explains the communication patterns of spiritual leaders in Islamic educational institutions. Using a qualitative library research approach, this study examines literature on Islamic leadership, organizational communication, and contemporary communication theories. The findings indicate that prophetic communication functions not merely as a reflection of leaders’ moral character but also as a communicative action pattern that strengthens institutional trust, leadership legitimacy, and organizational commitment. The four prophetic dimensions—shiddiq (truthfulness), amanah (trustworthiness), tabligh (effective communication), and fathanah (wisdom)—operate integratively within organizational communication processes. Based on these findings, this study proposes the Integrative Framework of Prophetic Communication (IFPC), which positions the four prophetic dimensions across three interconnected levels of institutional communication: intrapersonal-spiritual, interpersonal-organizational, and strategic-transformational. The novelty of the IFPC lies in its capacity to conceptualize prophetic communication as an observable and measurable communication pattern, integrate Islamic communication perspectives with contemporary communication theories, and provide an analytical framework applicable to both qualitative and quantitative research. Theoretically, this study enriches the literature on Islamic educational leadership by clarifying the communicative foundations of spiritual leadership. Practically, it offers a value-based framework for leadership development in Islamic educational institutions.

Faktor-Faktor yang Mempengaruhi Kepuasan dalam Bertransaksi Menggunakan Dompet Digital DANA pada Mahasiswa FEBI UIN Sulthan Thaha Saifuddin Jambi

Julianita Putri — 2026-07-03

Although the development of digital wallets has received attention in various studies, research that specifically examines the satisfaction of students of the Faculty of Islamic Economics and Business (FEBI) in using the DANA application with the variables of features, ease of use, security, and usefulness remains limited. This study aims to analyze the effects of features, ease of use, security, and usefulness on students’ satisfaction in conducting transactions using the DANA digital wallet. This study used a quantitative approach with an associative survey design. The respondents consisted of 88 students of FEBI UIN Sulthan Thaha Saifuddin Jambi from the 2021 cohort, selected through a simple random sampling technique. Data were collected using a closed-ended Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results showed that features, ease of use, security, and usefulness had positive and significant effects on user satisfaction. The R-square value of 0.766 indicates that the four variables were able to explain 76.6% of the variation in students’ satisfaction in using the DANA digital wallet. These findings strengthen the application of the Technology Acceptance Model in the context of digital financial services. The conclusion of this study affirms that improving feature quality, ease of access, system security, and service usefulness is an important factor in increasing DANA user satisfaction. The implications of this study provide a theoretical contribution to the development of studies on digital financial technology acceptance, as well as practical implications for digital wallet service providers in improving the quality of user experience.

Strategi Pengembangan Usaha dalam Meningkatkan Okupansi

Wulandari Rahmadhani — 2026-07-04

Business development strategies to increase occupancy in the hotel industry have received attention in various studies; however, research that specifically discusses the formulation of business development strategies for Sharia-based resorts through the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach remains limited. This study aims to analyze the business development strategy of Kamang Resort & Convention in increasing occupancy through the identification of internal and external factors that influence business sustainability. This study used a qualitative approach with a case study design, involving eight informants selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using SWOT analysis by identifying strengths, weaknesses, opportunities, and threats as the basis for formulating business development strategies. The results show that Kamang Resort & Convention has strengths in the form of natural scenery, adequate facilities, a strategic location, and experienced human resources. However, business management still faces weaknesses in the form of a limited number of employees, suboptimal marketing, and limitations in certain facilities. Business development opportunities come from the use of information technology, cooperation with travel agents, and word-of-mouth promotion, whereas threats include digital fraud practices, economic conditions, and weather factors. These findings contribute to the application of SWOT analysis in hotel business management and expand understanding of occupancy improvement strategies in Sharia-based resorts. The conclusion of this study emphasizes the importance of optimizing internal strengths and utilizing external opportunities as the basis for sustainable business development. The implications of this study can serve as a reference for the management of Kamang Resort & Convention in improving competitiveness, marketing effectiveness, and service quality.

Pengaruh Corporate Social Responsibility (CSR), dan Profitabilitas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol

Revha Septia Ranika — 2026-07-04

Firm value is an important indicator that reflects investors’ perceptions of a company’s performance and prospects. Although the effect of Corporate Social Responsibility (CSR) and profitability on firm value has been widely examined, studies that specifically analyze these two variables with firm size as a control variable in food and beverage companies listed on the Indonesia Sharia Stock Index (ISSI) for the 2021–2024 period remain limited. This study aims to analyze the effect of CSR and profitability on firm value with firm size as a control variable. This study used a quantitative approach with a causal associative design. The sample consisted of 13 food and beverage companies listed on the ISSI and selected using purposive sampling, resulting in 52 observations. Data were collected through documentation of companies’ annual reports and analyzed using panel data regression with the assistance of EViews 13. The results show that, partially, CSR has no significant effect on firm value, whereas profitability has a positive and significant effect on firm value. Simultaneously, CSR and profitability have a significant effect on firm value with firm size as a control variable. These findings contribute to the development of Signaling Theory by showing that profitability information serves as a stronger signal for investors than CSR disclosure. The conclusion of this study emphasizes the importance of profitability in increasing firm value. The implications of this study include theoretical contributions to the development of Islamic financial management literature as well as practical implications for company management in formulating strategies to improve financial performance and implement CSR more effectively. Future research is recommended to expand the sample coverage and observation period, as well as to add other variables that may potentially influence firm value.

Pengaruh Tax Planning, Kebijakan Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024

Selvia Selvia — 2026-07-04

Firm value is an important indicator that reflects investors’ perceptions of a company’s performance and prospects. Although the relationship between tax planning, debt policy, firm size, and firm value has been widely examined, studies that specifically analyze these three variables in Basic Materials sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period remain limited. This study aims to analyze the effect of tax planning, debt policy, and firm size on firm value. This study used a quantitative approach with a causal associative design. The sample consisted of 18 companies selected using purposive sampling, resulting in 61 observations after outlier elimination. Data were collected through documentation of companies’ annual financial reports and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 26. The results show that tax planning and firm size have a positive and significant effect on firm value, whereas debt policy has no significant effect. Simultaneously, tax planning, debt policy, and firm size have a significant effect on firm value. These findings contribute to the development of Signaling Theory in explaining the formation of firm value through financial information perceived by investors as market signals. The conclusion of this study emphasizes the importance of the effectiveness of tax planning and firm size in increasing firm value. The implications of this study include theoretical contributions to the development of financial management literature as well as practical implications for company management in formulating strategies to increase firm value.

Keywords: Tax Planning; Debt Policy; Firm Size; Firm Value; Basic Materials Sector

Pengaruh Electronic Word of Mouth (E WOM), Customer Rating, dan Discount terhadap Keputusan Pembelian Konsumen pada Platform E Commerce (Studi pada Masyarakat Nagari Batuhampar Kecamatan Akabiliru)

Teguh Tri Rizki — 2026-07-04

Consumer purchasing decisions on e-commerce platforms have received attention in various previous studies. However, studies that specifically analyze the effect of Electronic Word of Mouth (E-WOM), customer rating, and discounts on the purchasing decisions of communities in rural areas, particularly Nagari Batuhampar, remain limited. This study aims to analyze the effect of E-WOM, customer rating, and discounts on consumer purchasing decisions on e-commerce platforms, both partially and simultaneously. This study used a quantitative approach with a cross-sectional survey design. The sample consisted of 97 respondents selected using purposive sampling. Data were collected using a Likert-scale questionnaire that had met the validity and reliability tests, and were then analyzed using multiple linear regression with the assistance of IBM SPSS. The results show that E-WOM (β = 0.403; p = 0.013) and discounts (β = 0.485; p < 0.001) have a positive and significant effect on purchasing decisions, whereas customer rating (β = 0.189; p = 0.188) has no significant effect. Simultaneously, E-WOM, customer rating, and discounts have a significant effect on purchasing decisions. These findings strengthen consumer behavior theory by showing that digital information and promotional strategies are important determinants in shaping purchasing decisions on e-commerce platforms. The conclusion of this study emphasizes the importance of optimizing E-WOM and discount strategies in improving consumer purchasing decisions. The implications of this study include theoretical contributions to the development of digital marketing literature as well as practical implications for business actors and e-commerce platform managers in optimizing customer reviews and discount-based promotional strategies. Future research is recommended to expand the research area, increase the number of respondents, and include other variables that may potentially influence purchasing decisions.

Analisis Strategi Inovasi Produk dalam Meningkatkan Penjualan (Studi Kasus Kipang Pulut Bonjol Ita Kabupaten Pasaman)

Sinta Junia — 2026-07-04

Product innovation strategy is an important factor in increasing the competitiveness and sales of micro, small, and medium enterprises (MSMEs). Although product innovation in MSMEs has been widely examined, studies that specifically analyze product innovation strategies in traditional food industries based on local wisdom, particularly Kipang Pulut Bonjol in Pasaman Regency, remain limited. This study aims to analyze the product innovation strategy implemented by the Kipang Pulut Bonjol Ita enterprise in increasing sales. This study used a qualitative approach with a case study design. The informants consisted of the business owner, employees, and consumers selected using purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing and verification. The results show that product innovation strategies are carried out through improving product quality, developing product variations, and updating packaging style and design. These strategies are able to increase product added value, strengthen business competitiveness, and enhance product appeal in the eyes of consumers. However, consumer preferences for the original variant, limited production capacity, and marketing reach indicate that sales improvement has not yet occurred optimally. These findings contribute to the development of studies on product innovation in traditional food MSMEs and expand understanding of the application of innovation strategies in increasing the competitiveness of businesses based on local potential. The conclusion of this study emphasizes the importance of sustainable product innovation as an MSME development strategy. The implications of this study can serve as input for business actors and stakeholders in designing programs to strengthen traditional food product innovation based on local wisdom.

Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam Penyusunan Laporan Keuangan pada Toko Dzawata Trophy Pekanbaru, Riau: Perspektif Akuntansi Syariah

Atika Sukma — 2026-07-04

The application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing MSME financial statements has received attention in various previous studies. However, studies that specifically discuss the implementation of SAK EMKM in micro-enterprises from the perspective of Islamic accounting remain limited. This study aims to analyze the application of SAK EMKM in preparing financial statements at Toko Dzawata Trophy Pekanbaru, Riau, viewed from the perspective of Islamic accounting. This study used a qualitative approach with a case study design, involving one key informant, namely the owner of Toko Dzawata Trophy, who was selected using purposive sampling. Data were collected through observation, in-depth interviews, documentation, and literature review, and were then analyzed using the interactive analysis model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results show that the preparation of financial statements at Toko Dzawata Trophy is not yet fully in accordance with SAK EMKM because recordkeeping is still limited to cash receipts and disbursements, has not yet included a statement of financial position, income statement, and notes to the financial statements, and there is still a mixing of personal and business finances. These findings contribute to the development of studies on the implementation of SAK EMKM through the integration of Entity Theory and the Islamic accounting perspective in MSME financial management. The conclusion of this study emphasizes the importance of applying SAK EMKM and Islamic accounting principles in improving the quality of financial reporting, transparency, and accountability of MSMEs. The implications of this study include theoretical contributions to the development of Islamic accounting literature as well as practical implications for MSME actors and mentoring institutions in improving competence in preparing financial statements in accordance with standards. Future research is recommended to expand the research object and examine the factors that influence the implementation of SAK EMKM in various MSME sectors.

Analisis Gaya Kepemimpinan dalam Meningkatkan Loyalitas dan Kepuasan Kerja Karyawan PT BPRS Haji Miskin Pandai Sikek

Sherli Rahmayola — 2026-07-04

Leadership style plays an important role in shaping employee loyalty and job satisfaction, particularly in Islamic financial institutions. Although organizational leadership has been widely studied, research that specifically analyzes the implementation of leadership styles in improving loyalty and job satisfaction at Sharia People’s Financing Banks (BPRS), especially in organizations with more than one leader who has different leadership characteristics, remains limited. This study aims to analyze leadership styles in improving employee loyalty and job satisfaction at PT BPRS Haji Miskin Pandai Sikek. This study used a qualitative approach with a descriptive field research design. The informants consisted of leaders and employees of PT BPRS Haji Miskin Pandai Sikek who were selected using purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using an interactive analysis model that includes data reduction, data display, and conclusion drawing. The results show that the leadership style implemented is a combination of democratic, transformational, and authoritarian styles that contributes to the formation of employee loyalty through communication, motivation, and harmonious working relationships. However, job satisfaction has not yet been fully optimized because there are still obstacles in the bonus distribution system, task allocation, and information transparency. These findings contribute to the development of leadership studies in Islamic financial institutions and expand understanding of leadership implementation in improving loyalty and job satisfaction. The conclusion of this study emphasizes the importance of adaptive, communicative, and transparent leadership styles in strengthening loyalty and improving employee job satisfaction. The implications of this study can serve as input for BPRS management in developing leadership practices that are fairer, more open, and oriented toward employee welfare.

Analisis Kinerja Keuangan Koperasi Unit Desa (KUD) Koskopabo Tahun 2020 – 2024

Nadia Oktavia — 2026-07-04

Cooperative financial performance is an important indicator in assessing the health level and business sustainability of cooperatives. Although financial performance analysis has been widely examined, studies that specifically analyze the financial performance of oil palm plantation-based Village Unit Cooperatives (KUD) using financial statement data over several periods remain relatively limited. This study aims to analyze the financial performance of KUD Koskopabo for the 2020–2024 period based on liquidity, solvency, and profitability ratios. This study used a quantitative approach with a descriptive design through a case study. The research object consisted of the financial statements of KUD Koskopabo for the 2020–2024 period, which were determined using saturated sampling (total sampling). Data were collected through documentation of statements of financial position and statements of remaining operating results, and were then analyzed using financial ratios based on Regulation of the Minister of State for Cooperatives and SMEs Number 06/Per/M.KUKM/V/2006. The results show that the financial performance of KUD Koskopabo is generally in fairly good condition. The cooperative has the ability to meet short-term obligations, maintain a relatively sound capital structure, and generate remaining operating results (SHU), although several financial indicators fluctuated during the study period. These findings contribute to the development of studies on cooperative financial statement analysis and expand understanding of the evaluation of cooperative health levels based on financial ratios. The conclusion of this study emphasizes the importance of effective management of assets, liabilities, and capital in maintaining cooperative business sustainability. The implications of this study can serve as evaluation material for cooperative administrators in improving the quality of financial management, while future research is recommended to expand the research object and use more comprehensive financial performance indicators.

Pengaruh Penerapan Model Pembelajaran Role Play terhadap Keterampilan Sosial Siswa pada Mata Pelajaran PAI di SD Islam Darul Makmur Sungai Rotan Kenagarian Batu Taba

Juni Haira — 2026-07-04

Students’ social skills are an important competence in Islamic Religious Education learning because they support the ability to communicate, cooperate, act responsibly, and apply moral values in daily life. Although social skills have received attention in various studies, research that specifically analyzes the effect of the Role Play learning model on students’ social skills in Islamic Religious Education subjects at the elementary school level remains limited. This study aims to analyze the effect of applying the Role Play learning model on the social skills of fourth-grade students in the Islamic Religious Education subject at SD Islam Darul Makmur Sungai Rotan, Kenagarian Batu Taba. This study used a quantitative approach with a Pre-Experimental One Group Pretest-Posttest Design, involving 25 students selected through saturated sampling (total sampling). Data were collected through a social skills questionnaire, observation, and documentation, and were then analyzed using descriptive statistics, the Shapiro-Wilk normality test, and a Paired Sample t-test with the assistance of IBM SPSS Statistics. The results show that the application of the Role Play learning model has a positive and significant effect on students’ social skills, as indicated by an increase in the mean score from 61.12 in the pretest to 89.68 in the posttest, with a significance value of 0.000 (<0.05). These findings contribute to the development of Islamic Religious Education learning based on active learning and strengthen the application of social learning theory and social constructivism in developing students’ social skills. The conclusion of this study emphasizes the importance of the Role Play learning model as an alternative learning strategy that can support the formation of students’ character and social skills at the elementary school level.

Analisis Pengelolaan Keuangan Desa pada Kantor Wali Nagari Halaban Kecamatan Lareh Sago Halaban Kabupaten Lima Puluh Kota

Asma Ul Husna — 2026-07-04

Nagari financial management is an important aspect in realizing transparent and accountable governance that is in accordance with statutory regulations. Although the implementation of village financial management based on Regulation of the Minister of Home Affairs Number 20 of 2018 has been widely examined, studies that specifically integrate the perspective of Islamic financial management into nagari government financial governance remain limited. This study aims to analyze financial management at the Office of the Wali Nagari Halaban, Lareh Sago Halaban Subdistrict, Lima Puluh Kota Regency, based on Regulation of the Minister of Home Affairs Number 20 of 2018 and to review it from the perspective of Islamic financial management. This study used a qualitative approach with a case study design. The informants consisted of the Wali Nagari, Nagari Secretary, Head of Financial Affairs, and nagari officials involved in financial management, who were selected using purposive sampling. Data were collected through interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña. The results show that the financial management of Nagari Halaban has generally been implemented in accordance with the stages of planning, implementation, administration, reporting, and accountability as regulated in Regulation of the Minister of Home Affairs Number 20 of 2018. However, there are still aspects that need to be improved, particularly administrative accuracy and the optimization of information transparency to the community. From the perspective of Islamic financial management, financial management has reflected the principles of trustworthiness, justice, transparency, accountability, deliberation, and public benefit. These findings contribute to the development of studies on nagari financial governance through the integration of regulatory approaches and Islamic values. The conclusion of this study emphasizes the importance of regulatory compliance and the internalization of Islamic principles in improving the quality of nagari financial management. The implications of this study can serve as a reference for nagari governments in strengthening transparency, accountability, and public benefit in public financial governance.

Analisis Zakat Produktif sebagai Modal Usaha dalam Meningkatkan Kesejahteraan Mustahik di BPRS Haji Miskin Pandai Sikek

Fadhilah Fadhilah — 2026-07-05

Productive zakat as an instrument for community economic empowerment has been widely studied; however, research that specifically discusses its implementation at Bank Perekonomian Rakyat Syariah (BPRS) in improving the welfare of mustahik remains limited. This study aims to analyze the implementation of productive zakat as business capital in improving the welfare of mustahik at BPRS Haji Miskin Pandai Sikek. This study employed a qualitative approach with a case study design, involving five informants consisting of BPRS managers and mustahik recipients of productive zakat selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing. The results show that the distribution of productive zakat was implemented through a systematic mechanism, beginning with the identification of prospective recipients, selection, distribution of business capital, and continuing with regular assistance and supervision. This program contributed to improving the business capacity, income, and economic independence of mustahik, although the business development of each recipient showed different levels of achievement. These findings reinforce the concept of productive zakat as an instrument of economic empowerment in Islamic economics and broaden the understanding of the social role of BPRS in managing zakat funds. The conclusion of this study emphasizes the importance of continuous assistance in improving the effectiveness of productive zakat. The implications of the study include theoretical contributions to the development of Islamic economics studies and practical implications for BPRS and zakat management institutions in optimizing community economic empowerment programs.

Keywords: Productive Zakat; Business Capital; Welfare of Mustahik; BPRS; Economic Empowerment

Optimalisasi Pelayanan Penyaluran Dana Zakat melalui Bank Syariah Indonesia untuk Pemberdayaan Masyarakat di Nagari Batu Banyak

Gina Safitri — 2026-07-05

Optimizing zakat fund distribution services through Islamic financial institutions plays an important role in increasing the effectiveness of zakat management and community empowerment. Although this issue has been widely studied, research that specifically discusses zakat fund distribution services through Bank Syariah Indonesia in the context of rural communities, particularly in Nagari Batu Banyak, remains limited. This study aims to analyze public awareness and understanding of zakat distribution through Bank Syariah Indonesia, identify the factors that influence public trust in the zakat management system, and analyze limited access to services in supporting community empowerment. This study employed a qualitative approach with a case study design, involving informants consisting of Bank Syariah Indonesia representatives, muzakki, and mustahik selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing. The results show that public awareness and understanding of Bank Syariah Indonesia’s zakat services remain low, public trust in zakat management is not yet optimal, and limited access to services is a major factor hindering the optimization of zakat distribution and community empowerment. These findings strengthen studies on zakat service quality and community empowerment from the perspective of Islamic economics. The conclusion of this study emphasizes the importance of improving zakat literacy, transparency in fund management, expanding access to services, and collaboration between Bank Syariah Indonesia, the nagari government, and community leaders to enhance the effectiveness of zakat management. The implications of the study include theoretical contributions to the development of Islamic economics studies and practical implications for Islamic financial institutions in optimizing zakat services based on rural community empowerment.

Analisis Pengelolaan Dana Zakat di BAZNAS Kota Bukittinggi

Chindy Hidayatullah — 2026-07-05

Zakat fund management is an important instrument in promoting community welfare through the economic empowerment of the ummah. Although zakat governance has been widely studied, research that specifically analyzes the processes of collecting, distributing, and the constraints in managing zakat funds at the National Zakat Agency (BAZNAS) of Bukittinggi City remains limited. This study aims to analyze zakat fund management at BAZNAS of Bukittinggi City and identify the constraints encountered in its implementation. This study employed a qualitative approach with a case study design, involving the leaders and administrators of BAZNAS of Bukittinggi City as well as several beneficiaries or mustahik selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results show that zakat fund management has been implemented through collection and distribution mechanisms that are in accordance with the provisions of Islamic law and the principles of organizational management. However, the optimization of zakat management still faces constraints in the form of low community participation outside the State Civil Apparatus (ASN), the suboptimal use of digital technology, and the dominance of consumptive distribution programs. These findings strengthen the application of George R. Terry’s management theory and the principles of good governance in the management of zakat institutions. The conclusion of this study emphasizes the importance of improving collection strategies, management transparency, service digitalization, and the development of productive zakat programs to increase the effectiveness of zakat management. The implications of the study include theoretical contributions to the development of zakat management studies and practical implications for BAZNAS in strengthening zakat governance that is more transparent, adaptive, and oriented toward the economic empowerment of mustahik.

Optimalisasi Sukuk sebagai Instrumen untuk Mengakselerasi Investasi Syariah dalam Pembangunan Ekonomi di Indonesia

Khofaria Amini Hutapea — 2026-07-05

The optimization of sukuk as an Islamic investment instrument in supporting economic development has received attention in various previous studies. However, studies that specifically integrate analyses of the role of sukuk, constraints on its optimization, and development strategies within a single research framework remain limited. This study aims to analyze the role of sukuk as an Islamic investment instrument in accelerating Indonesia’s economic development, identify various constraints encountered, and formulate optimization strategies. This study employed a qualitative approach with a literature research or library research design. Data sources were obtained through documentation studies of books, journal articles, laws and regulations, fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as official publications from the government and relevant institutions selected purposively based on their relevance to the research focus. The data were analyzed using an interactive analysis model that includes data condensation, data display, and conclusion drawing and verification. The results show that sukuk plays a strategic role as an instrument for development financing, strengthening the Islamic capital market, and increasing investment in the real sector. Nevertheless, the optimization of sukuk still faces constraints in the form of low Islamic financial literacy, limited investor participation, suboptimal product innovation, and the need to strengthen regulation. These findings reinforce studies in Islamic economics, particularly regarding the optimization of sukuk as an Islamic investment instrument in supporting economic development. The conclusion of this study emphasizes the importance of improving Islamic financial literacy, expanding the investor base, product innovation, and strengthening regulation to enhance the effectiveness of sukuk development in Indonesia. The implications of the study include theoretical contributions to the development of Islamic economics literature and practical implications for the government, regulators, and Islamic financial institutions in formulating more effective sukuk development policies.

Pengaruh Promosi dan Kreativitas Produk terhadap Keputusan Pembelian pada Toko Sketsa Variasi di Kamang Tangah, Agam

Elsa Sabrina — 2026-07-05

Promotion and product creativity are important factors influencing consumer purchasing decisions, particularly among micro, small, and medium enterprises (MSMEs) in the creative services sector. Although these two factors have been widely studied, research that specifically analyzes the influence of promotion and product creativity on purchasing decisions in printing and vehicle customization service businesses remains relatively limited. This study aims to analyze the effect of promotion on purchasing decisions, the effect of product creativity on purchasing decisions, and the simultaneous effect of promotion and product creativity on purchasing decisions at Toko Sketsa Variasi in Kamang Tangah, Agam. This study employed a quantitative approach with a causal associative survey design, involving 105 consumers as respondents selected through saturated sampling. Data were collected using a Likert-scale questionnaire that had met validity and reliability tests, and were then analyzed through multiple linear regression with the assistance of IBM SPSS Statistics. The results show that promotion has a positive and significant effect on purchasing decisions, product creativity also has a positive and significant effect on purchasing decisions, and the two variables simultaneously have a significant effect on purchasing decisions, with the ability to explain 50.4% of the variation in purchasing decisions. These findings strengthen the application of the Theory of Planned Behavior in explaining consumer behavior in creative-service MSMEs and broaden the understanding of the role of promotion and product creativity in enhancing purchasing decisions. The conclusion of this study emphasizes that optimizing promotional strategies and strengthening product creativity are important factors in encouraging consumer purchasing decisions. The implications of the study include theoretical contributions to the development of consumer behavior studies and practical implications for MSME actors in optimizing digital marketing-based promotional strategies and improving product creativity to strengthen business competitiveness.

Analisis Pengaruh Promosi dan Physical Evidence dalam Meningkatkan Minat terhadap Jumlah Siswa Baru pada MIM Tamiang Lembah Melintang

Ainil Darti — 2026-07-07

Although promotion and physical evidence have been widely studied in educational service marketing, studies that specifically analyze the effect of these two variables on public interest in choosing Madrasah Ibtidaiyah Muhammadiyah (MIM) Tamiang Lembah Melintang remain limited. This study aims to analyze the effect of promotion and physical evidence on public interest related to increasing the number of new students at MIM Tamiang Lembah Melintang. This study used a quantitative approach with an explanatory survey design and involved 90 respondents selected through simple random sampling. Data were collected through questionnaires and documentation and were then analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that, partially, promotion had no significant effect on public interest, whereas physical evidence had a positive and significant effect on public interest. Simultaneously, promotion and physical evidence had a significant effect on public interest in choosing the madrasah. These findings strengthen the concept of the service marketing mix, particularly the role of physical evidence in shaping public perceptions of the quality of educational services. The conclusion of this study affirms that improving the quality of madrasah facilities and physical environment needs to be a priority in the marketing strategy of educational institutions. The implications of this study include theoretical contributions to the development of educational service marketing studies as well as practical contributions for madrasah administrators in designing more effective marketing strategies to increase public interest and the number of new students.

Quality Management in Islamic Schools (Madrasah): A Literature Review on Integrating Total Quality Management, PDCA, and Islamic Values into an IM-QM Model

Ahmad Munir — 2026-07-07

Improving the quality of madrasah education requires the integration of modern management approaches with Islamic ethical values. This study aims to develop the Islamic Management Quality Model (IM-QM) by synthesizing Total Quality Management (TQM), the Plan–Do–Check–Act (PDCA) cycle, and core Islamic values, namely amanah, ihsan, itqan, and syura. Using a descriptive qualitative literature-review method, this study examined sources published between 2015 and 2025 from Scopus, SINTA, and Google Scholar, which were analyzed through content synthesis and triangulation. The findings indicate that TQM provides a strategic culture of continuous improvement and stakeholder orientation, PDCA offers an iterative operational mechanism for translating strategy into measurable practice, and Islamic values provide an ethical-philosophical foundation that legitimizes and humanizes quality improvement efforts. The integrated IM-QM model consists of three interdependent pillars: a philosophical pillar that embeds Islamic ethics into institutional purpose and decision-making, a managerial pillar that applies TQM principles for system-wide quality governance, and an operational pillar that uses PDCA cycles for planning, implementation, evaluation, and corrective action. The literature also identifies several implementation challenges, including partial adoption of TQM, limited translation of values into measurable indicators, resource and capacity constraints, and leadership gaps. These challenges underscore the need for participatory, value-driven leadership and measurable value-based quality indicators. This study concludes that IM-QM offers a holistic framework for strengthening academic and non-academic outcomes, stakeholder trust, institutional resilience, and religious identity in madrasah education. The study contributes to Islamic education management by proposing an integrated quality model and recommends further empirical validation through case studies, pilot implementation, and mixed-methods evaluation across diverse madrasah contexts.

Daya Tarik Pasar Tradisional terhadap Konsumen di Dusun Pulau Musang Kabupaten Tebo

Teddy Saputra — 2026-07-08

Traditional markets continue to play an important role in meeting the needs of rural communities, but studies that specifically explain the factors shaping the attractiveness of traditional markets for consumers in rural areas remain limited. This study aims to analyze the factors that shape the attractiveness of Balai Rajo Traditional Market for consumers in Pulau Musang Hamlet, Tebo Regency, and to identify the constraints and efforts to address them. This study used a descriptive qualitative approach with a case study design. A total of 32 informants consisting of consumers, traders, market managers, and local government representatives were selected using purposive sampling. Data were collected through semi-structured interviews, observation, and documentation, and were then analyzed through the stages of data reduction, data display, and conclusion drawing. The results show that market attractiveness is shaped by product diversity and freshness, affordable and negotiable prices, friendly trader service, and consumer habits and loyalty. The main constraints identified include rapidly depleted product supplies, limited parking areas, suboptimal sanitation and cleanliness, and market road conditions that still need improvement. The conclusion of this study emphasizes that the attractiveness of rural traditional markets is determined not only by economic aspects but also by the quality of social interaction, shopping habits, and the availability of supporting facilities. These findings contribute to expanding understanding of rural traditional market consumer behavior and provide practical implications for market managers and local governments in improving stock management, sanitation, cleanliness, and market facilities.

Pengaruh Penggunaan E-Wallet terhadap Perilaku Konsumtif Mahasiswa dengan Literasi Keuangan sebagai Variabel Intervening

Rizky Amelia Putri — 2026-07-08

The development of e-wallet use has changed students’ transaction patterns through payment convenience, promotions, and digital financial features, but studies examining the effect of e-wallet use on consumptive behavior with financial literacy as a mediating variable remain limited. This study aims to analyze the effect of e-wallet use on consumptive behavior and financial literacy, the effect of financial literacy on consumptive behavior, and the mediating role of financial literacy in the relationship between e-wallet use and students’ consumptive behavior. This study used a quantitative approach with a causal associative design. The sample consisted of 56 students of the Management Study Program, Faculty of Economics, Universitas Adiwangsa Jambi, who were selected using purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS. The results show that e-wallet use has a positive and significant effect on consumptive behavior and financial literacy. Financial literacy also has a positive and significant effect on consumptive behavior and partially mediates the effect of e-wallet use on students’ consumptive behavior. The conclusion of this study emphasizes that e-wallet use contributes to the formation of students’ consumptive behavior, both directly and through financial literacy. The implications of this study indicate that improving financial literacy needs to be balanced with self-control and the consistent application of financial management so that the use of digital financial services becomes wiser and more responsible.

Pengaruh Motivasi Ekstrinsik dan Intrinsik terhadap Kepuasan Kerja: Peran Kepemimpinan Transaksional di PT MAS Arya Semarang

Shania Krishna — 2026-07-11

Job satisfaction is an important factor in supporting employee productivity in manufacturing companies that implement target-oriented work systems. In the context of PT MAS Arya Semarang, a balance among extrinsic motivation, intrinsic motivation, and transactional leadership is required to improve employee job satisfaction. This study aimed to analyze the effects of extrinsic and intrinsic motivation on job satisfaction, both directly and through transactional leadership as a mediating variable. The study employed a quantitative approach, with data collected through questionnaires administered to employees of PT MAS Arya Semarang. The data were analyzed using the Partial Least Squares (PLS) method. The results showed that extrinsic motivation had a positive and significant effect on transactional leadership and job satisfaction. Intrinsic motivation had a negative and significant effect on transactional leadership but a positive and significant effect on job satisfaction. Transactional leadership also had a positive and significant effect on job satisfaction and was proven to mediate the effects of extrinsic and intrinsic motivation on job satisfaction. These findings confirm that improving employee job satisfaction requires the appropriate management of extrinsic and intrinsic motivation and the effective implementation of transactional leadership. The practical implications of this study indicate that the company needs to integrate reward policies, strengthen internal motivation, and implement achievement-based leadership mechanisms to support improvements in productivity and company performance.

Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Fito Saputra — 2026-07-15

Financial distress is a condition involving a decline in a company’s financial health that may lead to bankruptcy if not properly addressed. Although it has been widely studied, research specifically analyzing the effects of profitability, liquidity, and company size on financial distress among transportation and logistics companies listed on the Indonesia Stock Exchange in the post-COVID-19 pandemic context remains limited. This study aimed to analyze the effects of profitability, liquidity, and company size on financial distress among transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with a causal research design. The research sample consisted of 25 companies selected through purposive sampling. Data in the form of annual financial statements were collected through documentation and analyzed using panel data regression with the assistance of EViews software. The results showed that profitability, proxied by Return on Equity (ROE), had a significant effect on financial distress, whereas liquidity, proxied by the Cash Ratio, and company size, measured using the natural logarithm (Ln) of total assets, had no significant partial effects. However, simultaneously, profitability, liquidity, and company size had a significant effect on financial distress. These findings strengthen the application of agency theory in explaining the relationship between financial performance and financial distress conditions while extending empirical evidence in Indonesia’s transportation and logistics sector. This study concludes that profitability is the primary factor contributing to the minimization of financial distress risk. Theoretically, this study enriches the literature on the determinants of financial distress, while practically, its findings may serve as a consideration for company management and investors in making financial decisions. Future studies are recommended to include other variables and expand the research objects and period.

Deskripsi Kepercayaan Konsumen, Risiko, dan Kualitas Produk Berdasarkan Ulasan Konsumen Tahun 2024 - 2025 di Marketplace Shopee Toko Pelangi Nicer

Winan Sutomo Sianturi — 2026-07-15

The development of e-commerce has increasingly encouraged consumers to rely on reviews to assess trust, risk, and product quality before making a purchase. However, the information contained in reviews does not always accurately reflect the actual condition of products, thereby potentially influencing consumers’ purchasing decisions. This study aimed to describe consumer trust, perceived risk, and product quality based on consumer reviews of Pelangi Nicer Store on the Shopee marketplace during the 2024–2025 period. The study employed a qualitative descriptive approach supported by simple quantitative analysis using a content analysis design. The research data comprised 366 consumer reviews selected through purposive sampling from a population of 500 reviews. Data were collected through documentation, selection, coding, and classification of reviews and were subsequently analyzed using ChatGPT-assisted content analysis, which was reverified by the researcher through calculations of frequencies, percentages, and mean values. The results showed that consumer trust was categorized as poor because of the seller’s low integrity and unethical behavior, although the store’s reputation was considered relatively high. Consumers’ perceived risk was categorized as very high, particularly in relation to product, psychological, and delivery risks. Product quality was also categorized as poor because of low product durability, although its visual appearance was considered attractive. This study concludes that discrepancies between product descriptions and the actual condition of the products received are the primary factors that reduce consumer trust and increase perceived risk. These findings imply the importance of improving quality control, product information transparency, and seller service management to build consumer trust and enhance the store’s competitiveness in the marketplace.

Pengaruh Literasi Keuangan dan Gaya Hidup terhadap Keputusan Penggunaan Pay-Later

Ayu Febrianti — 2026-07-15

The use of pay-later services among university students continues to increase, but research integrating financial literacy and lifestyle in explaining decisions to use these services remains limited. This study aimed to analyze the effects of financial literacy and lifestyle on decisions to use pay-later services among students of the Management Study Program, Faculty of Economics, Universitas Adiwangsa Jambi. The study employed a quantitative approach with a causal-associative design. The research sample consisted of 55 students selected through purposive sampling based on the criteria of being active students who were aware of or had previously used pay-later services. Data were collected using a Likert-scale questionnaire and analyzed through Partial Least Squares–Structural Equation Modeling with the assistance of SmartPLS. The results showed that financial literacy had a positive and significant effect on decisions to use pay-later services (β = 0.305; p = 0.003). Lifestyle also had a positive and significant effect on decisions to use pay-later services (β = 0.502; p < 0.001) and was the more dominant factor. Financial literacy and lifestyle jointly explained 52.3% of the variation in decisions to use pay-later services. These findings strengthen the application of the Theory of Planned Behavior in the context of digital financing and confirm that decisions to use pay-later services are influenced not only by the ability to understand financial matters but also by students’ consumption patterns. Practically, higher education institutions need to develop digital financial literacy programs accompanied by efforts to strengthen students’ ability to control consumptive behavior. Future studies are recommended to examine the roles of self-control, income, promotion, and social influence in explaining decisions to use pay-later services.

Keywords: Financial Literacy; Lifestyle; Usage Decision; Pay-Later; University Students

Membangun Brand Loyalty melalui Brand Experience dan Brand Image: Peran Mediasi Brand Trust (Studi pada Konsumen Produk Wardah di Semarang)

Irly Anoti — 2026-07-16

Although the relationships among brand experience, brand image, brand trust, and brand loyalty have been widely examined, studies on the mediating role of brand trust among consumers of Wardah products in Semarang City remain limited and have yielded inconsistent findings. This study aimed to analyse the effects of brand experience and brand image on brand loyalty through brand trust. This study employed a quantitative approach with an explanatory research design. A total of 96 respondents were selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analysed using multiple linear regression and the Sobel test with the assistance of IBM SPSS Statistics 26. The results showed that brand experience had a positive and significant effect on brand trust and brand loyalty. Brand image had a positive and significant effect on brand trust but had no significant direct effect on brand loyalty. Brand trust had a positive and significant effect on brand loyalty and was found to mediate the effects of brand experience and brand image on brand loyalty. These findings confirm that brand trust plays an important role in bridging the effects of brand experience and brand image on the formation of consumer loyalty. This study provides a theoretical contribution to the development of brand management literature and practical implications for Wardah and other cosmetics companies in designing strategies focused on enhancing brand experience, strengthening brand image, and building consumer trust. Future research may extend the model by incorporating other variables, such as customer satisfaction, brand love, and customer engagement, as well as broadening the research objects and geographical areas.

Korelasi Pemanfaatan Media Pembelajaran Digital dengan Hasil Belajar Mata Pelajaran Pendidikan Agama Islam di SMPN 4 Payakumbuh

Faizatur Rafi’ah — 2026-07-17

The use of digital learning media in Islamic Religious Education (PAI) instruction has received considerable attention in various studies, but research specifically analysing its relationship with PAI learning outcomes in schools implementing digital classes remains relatively limited. This study aimed to analyse the relationship between the use of digital learning media and PAI learning outcomes among students in the Grade VIII Digital Class at SMP Negeri 4 Payakumbuh. This study employed a quantitative approach with a correlational design. The participants comprised 95 students selected using total sampling. Data were collected through a questionnaire to measure the use of digital learning media and documentation of students’ PAI learning outcome scores. The data were analysed using descriptive statistics, prerequisite analysis tests, Spearman’s rank correlation, and simple linear regression with the assistance of IBM SPSS Statistics version 27. The results showed that the use of digital learning media was classified as good but was not significantly related to PAI learning outcomes. This was indicated by a correlation coefficient of 0.073 with a significance value of 0.481 (p > 0.05) and an R-squared value of 0.000, indicating that the use of digital learning media did not contribute to the variation in students’ learning outcomes. These findings confirm that a good level of digital media use is not directly associated with improved PAI learning outcomes because learning outcomes may be influenced by various other factors. This study enriches the literature on digital learning, particularly regarding the relationship between digital media use and PAI learning outcomes. The practical implication is that teachers need to integrate digital media with interactive and student-centred learning strategies, while future research should examine other factors related to PAI learning outcomes.

Analisis Strategi Marketing Mix dalam Meningkatkan Pendapatan pada Toko Buah Daisuki Fruits, Sarilamak dalam Perspektif Bisnis Syariah

Pratiwi Rahmadani — 2026-07-17

Although the marketing mix strategy has been widely examined in marketing research, studies specifically addressing its implementation in increasing the revenue of fruit retail businesses from an Islamic business perspective remain limited. This study aimed to analyse the implementation of the marketing mix strategy in increasing the revenue of Daisuki Fruits Sarilamak Store from an Islamic business perspective. This study employed a qualitative approach with a case study design. The research informants consisted of the business owner, employees, and consumers selected using purposive sampling. Data were collected through observations, in-depth interviews, and documentation and were subsequently analysed using the interactive model of Miles, Huberman, and Saldaña, which comprises data condensation, data presentation, and conclusion drawing and verification. The results showed that the marketing mix strategy, comprising product, price, place, and promotion, contributed positively to increasing business revenue. The product strategy was implemented by providing high-quality and diverse fruits, whereas the pricing strategy was implemented competitively and transparently. The place strategy was supported by convenient distribution and ordering services, while the promotion strategy was implemented through social media and word-of-mouth communication, although the use of digital marketing still needs to be optimized. The SWOT analysis showed that the W–O strategy was the priority for business development through the utilization of external opportunities to overcome internal weaknesses. These findings confirm that the implementation of a marketing mix aligned with Islamic business principles can support increased revenue and business competitiveness. This study provides a theoretical contribution to the development of Islamic marketing studies and practical implications for micro, small, and medium enterprises in formulating effective, competitive, and sustainable marketing strategies.

Transformasi Kurikulum Pendidikan Dasar di Era Society 5.0: Analisis Kesenjangan Digital dalam Implementasi Kurikulum di Indonesia

Nasrin Ameliasari — 2026-07-17

The transformation of the basic education curriculum toward the Society 5.0 era requires inclusive technology integration; however, its implementation in Indonesia continues to face a digital divide that affects educational equity and quality. This study aims to analyze the transformation of the basic education curriculum in the Society 5.0 era, identify forms of the digital divide, analyze factors influencing successful implementation, and formulate conceptual recommendations for developing more inclusive and equitable curriculum policies. The study employed a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines through four stages: identification, screening, eligibility, and inclusion. The literature search was conducted across the Scopus, Google Scholar, Crossref, Dimensions, ERIC, and Garuda databases and yielded 18 articles that met the inclusion criteria and were published between 2023 and 2026. The synthesis results indicate that the digital divide in the transformation of the basic education curriculum is multidimensional and interrelated, encompassing limited digital infrastructure, teachers’ digital competence, inconsistencies in policy implementation across regions, and disparities in students’ digital literacy. Schools in frontier, outermost, and disadvantaged (3T) regions face multiple structural barriers, resulting in suboptimal implementation fidelity of the Kurikulum Merdeka, while teachers’ adaptive responses in practice tend to be individual and are not yet supported by systemic policy solutions. This study concludes that the successful transformation of the curriculum toward the Society 5.0 vision requires multilevel interventions that simultaneously encompass infrastructure improvement, the strengthening of teachers’ digital competence, and policy adaptation based on regional characteristics. These findings provide a conceptual foundation for developing more adaptive, inclusive, and equitable basic education curriculum policies and affirm that digital transformation cannot rely solely on the provision of learning platforms.

Pengaruh Pajak Karbon, Green Capital Expenditure, dan Intensitas Energi terhadap Profitabilitas Perusahaan Industri dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024

Nuraidah — 2026-07-20

Climate change and the implementation of carbon tax policies have encouraged companies to improve energy efficiency and invest in environmentally friendly initiatives. However, findings regarding the effects of carbon tax, green capital expenditure, and energy intensity on corporate profitability remain inconsistent, particularly among industrial and chemical sector companies in Indonesia. This study aims to analyze the effects of carbon tax, green capital expenditure, and energy intensity on corporate profitability, both partially and simultaneously. This study employed a quantitative approach using a causal associative method. The research population comprised 113 industrial and chemical sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with a sample of 10 companies selected through purposive sampling. Data obtained from financial statements, annual reports, and sustainability reports were analyzed using panel data regression with the assistance of EViews 14. The findings show that, partially, carbon tax and energy intensity have no significant effect on profitability, whereas green capital expenditure has a positive and significant effect on profitability. Simultaneously, carbon tax, green capital expenditure, and energy intensity have a significant effect on corporate profitability. This study concludes that investment in environmentally friendly assets plays an important role in improving corporate financial performance, whereas carbon tax implementation and energy intensity did not exert significant individual effects during the study period. These findings emphasize the importance of increasing green investment as part of corporate sustainability strategies and provide input for the government in refining policies for the transition toward a low-carbon economy.

Pengaruh Profitabilitas, Aktivitas, dan Arus Kas Operasi terhadap Financial Distress pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024

Inka Bunga Hasanah — 2026-07-22

Although financial distress among technology-sector companies has been widely studied as an early indicator of potential bankruptcy, research specifically analyzing the effects of profitability, activity, and operating cash flow on financial distress among technology-sector companies listed on the Bursa Efek Indonesia (BEI) during the 2020–2024 period remains limited. This study aims to analyze the effects of profitability, activity, and operating cash flow on financial distress. This study employed a quantitative approach with a causal design and utilized secondary data in the form of companies’ annual financial statements. The sample was determined through purposive sampling based on specific criteria for technology-sector companies listed on the BEI during the 2020–2024 period. Data were collected using the documentation method and analyzed through multiple linear regression with the assistance of IBM SPSS, including descriptive statistics, classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The results showed that profitability, activity, and operating cash flow played a role in explaining companies’ financial distress conditions. Companies with low profitability, declining asset-use effectiveness, and weak operating cash flow tended to have a higher risk of financial distress. These findings strengthen the application of agency theory and signaling theory in explaining the relationship between financial performance and potential financial difficulties. This study contributes to the development of financial distress prediction research and provides practical implications for company management, investors, and creditors in detecting potential financial difficulties as a basis for decision-making. Future studies are recommended to expand the research objects, observation periods, and variables to obtain more comprehensive results.

Korelasi Pemanfaatan Media Pembelajaran Digital dengan Hasil Belajar Mata Pelajaran Pendidikan Agama Islam di SMPN 4 Payakumbuh

Faizatur Rafi’ah — 2026-07-22

Although the use of digital learning media in Islamic Religious Education (PAI) has been widely studied, research specifically analyzing its relationship with PAI learning outcomes in schools that implement digital classes remains limited. This study aims to analyze the relationship between the use of digital learning media and the PAI learning outcomes of students in the Grade VIII Digital class at SMP Negeri 4 Payakumbuh. This study employed a quantitative approach with a correlational design and involved 95 students selected through total sampling. Data were collected using a questionnaire to measure the level of digital learning media use and documentation of students’ PAI learning outcome scores. The data were analyzed using descriptive statistics, prerequisite analysis tests, the Spearman rank correlation test, and simple regression with the assistance of IBM SPSS Statistics version 27. The results showed that the use of digital learning media was in the good category but had no significant relationship with PAI learning outcomes, as indicated by a correlation coefficient of 0.073 and a significance value of 0.481 (p > 0.05). The R² value of 0.000 also indicated that the use of digital learning media did not contribute to variations in students’ learning outcomes. These findings confirm that a high level of digital media use is not directly associated with improved PAI learning outcomes because learning outcomes may be influenced by various other factors. This study enriches research on digital learning in the context of Islamic Religious Education and implies the need for teachers to integrate digital media with interactive and student-centered learning strategies. Future research is recommended to examine other variables that may influence PAI learning outcomes.

Analisis Dampak Sistem Antrian Digital Berbasis Queuing Theory dalam Meningkatkan Jumlah Nasabah pada Bank Syariah Indonesia (Studi Kasus: Bank Syariah Indonesia KCP Painan)

Husniyah Khairaty — 2026-07-22

Although the implementation of digital queuing systems in the banking sector has been widely studied as an effort to improve service quality, research specifically analyzing the impact of Queuing Theory-based digital queuing systems on increasing the number of customers in Islamic banking, particularly at Bank Syariah Indonesia (BSI) KCP Painan, remains limited. This study aims to analyze the impact of implementing a Queuing Theory-based digital queuing system in supporting an increase in the number of customers at BSI KCP Painan. This study employed a qualitative approach with a case study design. Informants were selected through purposive sampling and included the branch manager, customer service officers, tellers, security officers, and customers. Data were collected through observation, in-depth interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing and verification. The results showed that the implementation of the digital queuing system created more orderly, transparent, and systematic services through the management of customer arrival sources, arrival patterns, service mechanisms, queuing discipline, and system capacity. However, the effectiveness of its implementation was still influenced by fluctuations in the number of customer arrivals, limited service capacity, office location, and the extent of digital service dissemination to the public. These findings confirm the relevance of Queuing Theory to Islamic banking service management and indicate that optimizing the digital queuing system needs to be supported by adequate service capacity and customer digital literacy. This study provides practical implications for BSI in optimizing service capacity, expanding the dissemination of digital services, and developing service strategies that are more adaptive to customer needs. Future research is recommended to expand the research locations and combine qualitative and quantitative approaches to obtain more comprehensive findings.

Analisis Faktor Minat Belajar Murid dalam Pembelajaran Al-Qur’an di TPQ Al-Ikhlas Surau Cubadak Tilatang Kamang Agam

Rapisa Putri Ayu — 2026-07-22

Although learning interest is an important factor determining success in Qur’an learning, studies specifically analyzing the internal and external factors that influence students’ learning interest in non-formal Qur’anic educational institutions remain limited. This study aims to analyze the factors influencing students’ learning interest in Qur’an learning at TPQ Al-Ikhlas Surau Cubadak, Tilatang Kamang, Agam Regency. This study employed a qualitative approach with a case study design. The research participants consisted of the head of the TPQ, teachers, Level II students, and students’ parents, who were selected through purposive sampling. Data were collected through observation, semi-structured interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing and verification. The results showed that students’ learning interest was influenced by internal factors, including attention, enjoyment, concentration, awareness, and willingness to learn, as well as external factors comprising teacher competence, learning methods, parental support, the learning environment, learning facilities, and gadget use. These findings extend the application of the concepts of learning interest and Self-Determination Theory to the context of Qur’an learning in non-formal educational institutions. This study emphasizes the importance of collaboration among teachers, parents, and TPQ administrators in creating a conducive learning environment to enhance students’ learning interest. Theoretically, this study contributes to the development of Islamic education research, while practically, its findings can serve as a basis for TPQ administrators in designing Qur’an learning that is more engaging, supportive, and responsive to students’ needs.

Analisis Penerapan Strategi Promosi Menggunakan Media Sosial untuk Meningkatkan Minat Beli Konsumen pada Produk Olahan Rinuak di Jorong Bancah (Studi Kasus: UMKM Tapian Maninjau)

Muhamad Choirul Yahya — 2026-07-22

Although promotional strategies through social media have been widely studied in digital marketing, research specifically analyzing their implementation in local product-based micro, small, and medium enterprises (MSMEs) to increase consumer purchase intention remains limited. This study aims to analyze the implementation of promotional strategies through social media in increasing consumer purchase intention at Tapian Maninjau MSME. This study employed a qualitative approach with a case study design. The research informants consisted of the MSME owner, consumers, and supporting informants selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing and verification. The results showed that Facebook and WhatsApp had been utilized as promotional and communication channels with consumers, thereby facilitating the dissemination of product information and expanding marketing reach. However, the implementation of these strategies was not yet optimal because promotional activities remained limited to simple posts, were not supported by content planning and promotional evaluation, and had not maximized the use of various digital platforms. In addition to social media promotion, product quality, taste, packaging, and customer recommendations also influenced consumer purchase intention. These findings strengthen the application of the concepts of the marketing mix, social media marketing, and purchase intention in the context of local product-based MSMEs. This study emphasizes that optimizing social media promotion requires improved digital literacy, content planning, periodic evaluation, and platform diversification to strengthen consumer purchase intention and MSME competitiveness in the digital era.

Pengaruh Capital Adequacy Ratio (CAR) dan Beban Operasional Pendapatan Operasional (BOPO) terhadap Return on Equity (ROE) pada Bank Umum Syariah yang Terdaftar di BEI Periode 2023-2025

Ilin Mardiah — 2026-07-23

Profitability is an important indicator for assessing the ability of Islamic commercial banks to manage their capital and operational activities. However, research specifically examining the effects of capital adequacy and operational efficiency on the return on equity of Islamic commercial banks listed on the Indonesia Stock Exchange during the 2023–2025 period remains limited. This study aims to analyze the effects of the Capital Adequacy Ratio (CAR) and Operating Expenses to Operating Income (BOPO) on Return on Equity (ROE). This study employed a quantitative approach with an explanatory design. The sample consisted of four Islamic commercial banks selected from a population of 13 banks through purposive sampling, yielding 12 observations. Secondary data in the form of annual financial statements were collected through documentation and analyzed using descriptive statistics, panel data regression model selection, assumption testing, and hypothesis testing. The results showed that CAR had a positive and significant effect on ROE, whereas BOPO had a negative and significant effect on ROE. Simultaneously, CAR and BOPO had a significant effect on ROE. These findings confirm that improving the profitability of Islamic commercial banks requires productive management of capital adequacy and consistent control of operating costs. Theoretically, this study strengthens the understanding of the relationships among capital structure, operational efficiency, and Islamic bank profitability, while practically, it provides a basis for bank management to optimize capital utilization and improve operational efficiency.

Pengembangan Kompetensi Pedagogik Calon Guru melalui Program Magang dan Pengabdian kepada Masyarakat di SD Muhammadiyah Kota Ternate

Hariyanti Djafar — 2026-07-23

An internship program integrated with Community Service (PKM) is an important means of developing the professional competencies of prospective teachers while bridging the gap between theoretical knowledge and teaching practice in schools. This study aims to describe the process, dynamics, and outcomes of developing prospective teachers’ pedagogical competence through the implementation of an intensive internship and PKM program at SD Muhammadiyah Kota Ternate. This study employed a qualitative approach with a descriptive method. Data were collected through participatory observation, direct involvement in teaching practice, and document analysis during the implementation of the activities from May 6 to June 3, 2026. The results showed that the program improved prospective teachers’ skills in classroom management and in developing comprehensive teaching modules aligned with the Kurikulum Merdeka. Initial challenges, including students’ low levels of concentration and prospective teachers’ nervousness when teaching, were addressed through adaptive communication, the implementation of the Total Physical Response (TPR) strategy, and the use of interactive learning methods. This study concludes that the integration of internship and PKM programs plays an important role in strengthening prospective teachers’ pedagogical competence and social resilience through authentic learning experiences in the school environment. These findings provide practical implications for higher education institutions and partner schools in designing service-based internship programs that are more structured, reflective, and relevant to prospective teachers’ needs, while supporting the implementation of the Tri Dharma Perguruan Tinggi.

Pengaruh Digital Marketing dan Service Quality terhadap Repurchase Intention melalui Customer Experience pada Coffee Nako di Kota Semarang

Ulinnuhha Arga Febrika — 2026-07-23

The rapid development of the coffee shop industry in Indonesia has intensified competition and encouraged business operators to retain customers through repeat purchases. However, some Nako Coffee customers have not demonstrated an intention to repurchase products despite being familiar with and having visited the outlet. This study aims to analyze the effects of digital marketing and service quality on repurchase intention, with customer experience as a mediating variable among Nako Coffee customers in Semarang City. The study employed a quantitative approach using a verification method. Primary data were collected through questionnaires administered to 100 respondents who had made purchases at least twice at Nako Coffee in Semarang City and were selected using purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results showed that digital marketing and service quality had positive and significant effects on customer experience and repurchase intention. Customer experience also had a positive and significant effect on repurchase intention and was able to mediate the effects of digital marketing and service quality on repurchase intention. This study concludes that strengthening digital marketing strategies and improving service quality can create positive customer experiences and encourage repurchase intention. These findings reinforce the mediating role of customer experience in the relationships among digital marketing, service quality, and repurchase intention and provide practical implications for Nako Coffee management in developing integrated customer retention strategies.

Pengaruh Media Big Book Modifikasi terhadap Kemampuan Membaca Anak: Studi pada Taman Kanak-Kanak Pertiwi 3 Siteba Padang

Nadya Meylisa Zahrah — 2026-07-24

The low reading ability of children at Pertiwi 3 Siteba Kindergarten, Padang, is indicated by difficulties in recognizing letter symbols, reading words accompanied by pictures, and arranging letters into words, as well as the limited variety of learning media used by teachers. This study aims to analyze the effect of using modified big book media on the reading ability of children aged 5–6 years at Pertiwi 3 Siteba Kindergarten, Padang. The study employed a quantitative approach with a quasi-experimental design. The study population comprised all children distributed across four classes, while the sample consisted of 20 children selected using purposive sampling and divided into an experimental group and a control group, with 10 children in each group. Data were collected through performance tests and observations using an instrument consisting of five items and were then analyzed using the Shapiro–Wilk normality test, homogeneity test, and independent-samples t-test with the assistance of SPSS 25 for Windows. The results showed that the mean score of the experimental group increased from 16.2 on the pretest to 18.2 on the posttest, whereas the mean score of the control group increased from 14.7 to 15.6. Hypothesis testing on the posttest yielded a two-tailed significance value of 0.020, which was lower than 0.05, indicating a significant difference between the experimental and control groups. Therefore, modified big book media had a significant effect on the reading ability of children aged 5–6 years. These findings provide practical implications for early childhood education teachers to use modified big book media as a more varied learning alternative for developing children’s ability to recognize letters, read words, and arrange letters into words.

Analisis Persepsi Pedagang Pasar Rakyat tentang Bank Syariah (Studi Kasus Kecamatan Pariaman Tengah)

Yovi Savitri — 2026-07-27

Although traders’ perceptions of Islamic banks have received attention in various studies, research specifically analyzing traditional market traders’ perceptions based on their experiences, knowledge, and transaction needs remains relatively limited. This study aimed to analyze the perceptions of traders at the Pariaman Tengah Subdistrict Traditional Market toward Islamic banks and identify the factors influencing the formation of these perceptions. The study employed a qualitative approach with a descriptive field research design. The study involved nine informants, consisting of eight traders as primary informants and one market head as a supporting informant, who were selected through purposive sampling. Data were collected through observation, semistructured interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing and verification. The results showed that traders’ perceptions of Islamic banks remained varied. Some traders had positive perceptions because they understood Islamic principles, whereas most traders continued to use conventional banks because of considerations related to ease of access, the availability of facilities, and business transaction needs. The levels of knowledge, experience, trust, and exposure to information about Islamic banking were the primary factors shaping traders’ perceptions. These findings reinforce perception theory, which explains that knowledge and experience play a role in shaping individuals’ perceptions of an object. This study contributes to the development of the literature on public perceptions of Islamic banking and provides practical implications for Islamic banks and the government in improving Islamic financial literacy, outreach, and financial inclusion among traditional market traders.

Strategi Bank Syariah dalam Penghimpunan Dana Pihak Ketiga (DPK) di Era Disrupsi Digital (Studi Kasus: PT. Bank Sumut KCP Syariah Panyabungan)

Salsabila Sandioriva — 2026-07-27

Although digital transformation and the development of Islamic banking services have been widely studied, research specifically analyzing third-party fund (TPF) mobilization strategies at Islamic bank sub-branch offices in regional areas remains limited. This study aimed to analyze the strategies employed by PT Bank Sumut KCP Syariah Panyabungan to mobilize TPF in the era of digital disruption and identify the factors influencing the success of these strategies. The study employed a qualitative approach with a case study design. Informants were selected through purposive sampling and consisted of the head of the sub-branch office, customer service officers, customers, and community members associated with Islamic banking services. Data were collected through observation, semistructured interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing and verification. The results showed that the TPF mobilization strategies were implemented through the optimization of fund mobilization products, improvement of service quality, direct promotion, utilization of mobile banking services, and strengthening of relationship marketing. The SWOT analysis results showed that the Strength–Opportunity (SO) strategy was the most appropriate alternative for increasing TPF mobilization by leveraging the bank’s internal strengths and external opportunities. This study emphasizes that successful TPF mobilization in the era of digital disruption requires the integration of digital transformation, service quality, relationship-based marketing, and Islamic financial literacy. The findings contribute to the development of studies on Islamic banking strategies and provide practical implications for Islamic banks in formulating more effective public fund mobilization strategies that are adaptive to developments in digital technology.

Implementasi Maqashid Syariah terhadap Pembiayaan Murabahah (Studi Kasus pada KSPPS BTM SUMBAR Cabang Pasar Raya)

Ummi Aini Al Gamis — 2026-07-27

Although the implementation of maqashid syariah in murabahah financing has been widely studied in Islamic financial institutions, research specifically examining its application in addressing problematic murabahah financing in Sharia Savings and Loan and Financing Cooperatives (KSPPS) remains limited. This study aimed to analyze the implementation of maqashid syariah in murabahah financing at KSPPS BTM Sumbar Cabang Pasar Raya and identify the institution’s efforts to address problematic financing. The study employed a qualitative approach with a case study design. The research informants were selected through purposive sampling and consisted of the branch head, financing staff, and murabahah financing customers at KSPPS BTM Sumbar Cabang Pasar Raya. Data were collected through observation, in-depth interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing and verification. The results showed that maqashid syariah was implemented through the cultivation of Islamic values, the execution of contracts in accordance with Sharia principles, financing feasibility analysis, and supervision of the use of financing funds. Nevertheless, the misuse of financing funds by some customers was still identified and contributed to problematic financing, indicating that the post-disbursement monitoring system needs to be strengthened. These findings contribute to the development of studies on maqashid syariah, particularly the aspect of hifz al-mal, in murabahah financing practices within Islamic microfinance institutions. This study emphasizes the importance of implementing the principle of hifz al-mal through responsible financing management, customer guidance, and continuous monitoring. In practical terms, the results provide implications for KSPPS in improving customer guidance and strengthening the financing monitoring system to minimize the risk of problematic financing.

Strategi Marketing dalam Meningkatkan Market Share Produk Tabungan Wadi’ah, di PT BPRS Mentari Pasaman Saiyo Siswa Kelas VIII SMPN 7 Bukittinggi

Hennia Azzahra — 2026-07-27

Although marketing strategies for increasing the market share of wadi’ah savings products at Sharia Rural Banks have been widely studied, research specifically analyzing these strategies based on a SWOT analysis at PT BPRS Mentari Pasaman Saiyo remains limited. This study aimed to analyze marketing strategies for increasing the market share of wadi’ah savings products by identifying the company’s internal and external factors. The study employed a qualitative approach with a case study design. Informants were selected through purposive sampling and consisted of the management, marketing personnel, and customers of PT BPRS Mentari Pasaman Saiyo. Data were collected through observation, semistructured interviews, and documentation and were subsequently analyzed using the interactive model of Miles, Huberman, and Saldaña combined with SWOT analysis. The results showed that the marketing strategies implemented included personal selling, improvement of service quality, promotion to the public, and strengthening relationships with customers. The SWOT analysis showed that the company’s strengths included service quality and public trust, whereas its weaknesses included limited human resources in marketing and suboptimal digital promotion. The company’s opportunities arose from increasing public interest in Islamic banking, while its primary threats included interbank competition and the development of digital banking services. These findings emphasize that increasing the market share of wadi’ah savings products requires marketing strategies that optimize service quality and public trust while strengthening human resource capacity and digital promotion. This study contributes to the development of research on SWOT-based marketing strategies in the context of Islamic banking and provides practical implications for PT BPRS Mentari Pasaman Saiyo in formulating more effective and adaptive marketing strategies.

Implementasi Prinsip Syariah dalam Praktik Pembiayaan Murabahah di Koperasi Jasa Keuangan Syariah BMT Agam Madani Pakan Sinayan Kabupaten Agam

Nala Anggraini — 2026-07-27

Although the implementation of Sharia principles in murabahah bil wakalah financing at Islamic microfinance institutions has been widely studied, research specifically analyzing the conformity of such contract implementation at KJKS BMT Agam Madani Pakan Sinayan remains limited. This study aimed to analyze the implementation of Sharia principles in murabahah bil wakalah financing practices at KJKS BMT Agam Madani Pakan Sinayan, Agam Regency, and identify their conformity with Sharia provisions. The study employed a qualitative approach with a case study design. The research informants consisted of the management of KJKS BMT Agam Madani and financing recipient members selected through purposive sampling. Data were collected through observation, semistructured interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing and verification. The results showed that, in general, murabahah bil wakalah financing had been implemented in accordance with the applicable operational procedures, including financing applications, feasibility analysis, the granting of authority (wakalah), the purchase of goods, the execution of the murabahah contract, and installment payments. However, in several cases, the wakalah and murabahah contracts were executed simultaneously before the goods had, in principle, become the property of the institution; therefore, the practice was not yet fully compliant with Sharia provisions. These findings emphasize the importance of consistently implementing Sharia compliance at every stage of financing, particularly by ensuring the proper sequence of contract execution and the ownership status of the goods. This study contributes to the development of Islamic economics studies and provides practical implications for Islamic microfinance institutions in evaluating and improving the quality of financing implementation to ensure compliance with Sharia principles.

Hubungan antara Kebiasaan Belajar dengan Hasil Belajar Siswa pada Mata Pelajaran PAI di SMKS Pembangunan Bukittinggi

Tiya Desmita — 2026-07-27

Although the relationship between study habits and student learning outcomes has been widely examined, research specifically analyzing the relationship between these two variables in Islamic Religious Education at the vocational high school level remains relatively limited. This study aimed to analyze the relationship between study habits and student learning outcomes in Islamic Religious Education at SMKS Pembangunan Bukittinggi. The study employed a quantitative approach with a correlational design and involved 109 tenth-grade students selected through total sampling. Data were collected using a study habits questionnaire and documentation of Midterm Examination scores in Islamic Religious Education. The data were analyzed using descriptive statistics, prerequisite analysis tests, and Spearman’s rank correlation test. The results showed a positive and significant relationship between study habits and student learning outcomes, with a correlation coefficient of 0.724, which was categorized as strong, and a significance value of 0.001 < 0.05. The coefficient of determination showed that study habits contributed 52.42% to learning outcomes, while the remaining 47.58% was influenced by other factors outside the scope of the study. These findings confirm that regular and disciplined study habits play an important role in improving student learning outcomes. This study contributes to the development of research on Islamic Religious Education and provides practical implications for teachers, schools, parents, and students in developing effective study habits to improve learning outcomes. Future research is recommended to examine other factors influencing learning outcomes using broader geographical coverage and larger samples.

Strategi BMT dalam Mempertahankan Eksistensi Lembaga (Studi Kasus: BMT Nagari Pakan Sinayan)

Meisy Andari — 2026-07-27

The existence of Baitul Maal wat Tamwil (BMT) as an Islamic microfinance institution plays an important role in expanding public access to financing and supporting the economic empowerment of the Muslim community. However, several BMT Agam Madani institutions in Agam Regency have experienced declining performance and have even ceased operations, whereas BMT Agam Madani Pakan Sinayan has remained capable of maintaining its existence. Although the sustainability of BMTs has received attention in several studies, research specifically analyzing institutional survival strategies through a SWOT approach at BMT Agam Madani Pakan Sinayan remains limited. This study aimed to analyze the strategies implemented by BMT Agam Madani Pakan Sinayan to maintain its existence and formulate development strategies based on SWOT analysis. The study employed a qualitative approach with a case study design. Informants were selected through purposive sampling, which was subsequently developed using snowball sampling. Data were collected through semistructured interviews, observation, and documentation and were subsequently analyzed using the interactive model of Miles, Huberman, and Saldaña combined with SWOT analysis. The results showed that the existence of the BMT was maintained through four main strategies: implementing sound management and governance, strengthening cooperation with the nagari government, increasing customer loyalty through high-quality services, and applying prudential principles in financing. The SWOT analysis identified strengths, weaknesses, opportunities, and threats that served as the basis for formulating the institution’s development strategies. These findings confirm that BMT sustainability is determined by sound governance, service quality, institutional partnerships, and prudent financing management. This study contributes to the development of research on the sustainability of Islamic microfinance institutions and provides practical implications for BMT managers and local governments in strengthening governance, optimizing technology utilization, improving service quality, and expanding institutional collaboration.

Analisis Aktivitas Pertambangan Pasir di Korong Ganting Kecamatan Lubuk Alung Kabupaten Padang Pariaman Perspektif Etika Bisnis Syariah

Fadilla Turahma — 2026-07-27

Although sand mining activities have been widely studied because they provide economic benefits while potentially causing environmental impacts, research specifically analyzing these practices from the perspective of Sharia Business Ethics at the local community level remains relatively limited. This study aimed to analyze sand mining activities in Korong Ganting, Lubuk Alung Subdistrict, Padang Pariaman Regency, and assess their conformity with the principles of Sharia Business Ethics. The study employed a qualitative approach with a case study design. The research informants consisted of mining business operators, mine workers, the nagari government, and surrounding community members selected through purposive sampling. Data were collected through observation, in-depth interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which comprises data condensation, data display, and conclusion drawing and verification. The results showed that sand mining activities had been conducted for approximately fifty years and had become one of the community’s main sources of livelihood. These activities provided economic benefits and helped reduce river sedimentation but had not yet been supported by an administrative recommendation from the nagari government and were still conducted traditionally using simple equipment. From the perspective of Sharia Business Ethics, these mining practices had provided maslahah for the community, but the implementation of the principles of trustworthiness, responsibility, and governance consistent with Sharia values still needed to be strengthened. This study contributes to the development of research on Sharia Business Ethics in natural resource management and provides practical implications for the government and the community in improving mining governance that is responsible, sustainable, and aligned with Sharia principles.

Analisis Dampak Technological Deficiency terhadap Kinerja Karyawan pada UPK Syariah Tujuah Sarumpun Ampek Angkek Kabupaten Agam

Nur Kholilah — 2026-07-28

The decline in operational performance and membership at UPK Syariah Tujuah Sarumpun, Ampek Angkek Subdistrict, Agam Regency, indicates a problem suspected to be associated with technological deficiency. This study aimed to analyze the impact of technological limitations on employee performance. The study employed a qualitative approach with a descriptive design. Data were collected through observation, semistructured interviews, and documentation and were subsequently analyzed using an interactive model comprising data reduction, data display, and conclusion drawing. The results showed that limited hardware, the absence of integrated software, and the low digital competence of human resources caused administrative processes to remain manually conducted. These conditions adversely affected work-time efficiency, precision and accuracy, service quality, productivity, and employee professionalism. Technological limitations were also associated with a decline in financing realization from 102.20% in 2022 to 65.20% in 2024 and a decrease in the number of members. These findings confirm that technological deficiency negatively affects employee performance and organizational operational effectiveness. This study contributes to the development of research on technology utilization in Islamic microfinance institutions and provides practical implications regarding the need to upgrade technological infrastructure, provide integrated software, improve the digital competence of human resources, establish standard operating procedures, and improve service facilities.

Analisis Pembentukan Brand Awareness Produk Oleh-Oleh Pinyaram Nita di Nagari Titian Panjang Kecamatan 2X11 Kayutanam Kabupaten Padang Pariaman

Arizka Hamdia — 2026-07-28

The increasingly competitive traditional culinary business environment requires micro, small, and medium enterprises (MSMEs) not only to maintain product quality but also to build brand awareness among consumers. This study aimed to analyze the process of building brand awareness for Pinyaram Nita MSME and identify the level of brand awareness among local communities and passing consumers in the Titian Panjang area, 2×11 Kayutanam Subdistrict, Padang Pariaman Regency. The study employed a qualitative approach with a field research design. Informants were selected through purposive sampling and consisted of the business owner, employees, local community members, and passing consumers. Data were collected through in-depth interviews, observation, and documentation and were subsequently analyzed using the interactive model of Miles and Huberman, which comprises data reduction, data display, and conclusion drawing. The results showed that Pinyaram Nita’s brand awareness-building process had not yet been implemented optimally. Promotional activities were still dominated by word-of-mouth communication and banner placement, whereas social media had not been used consistently. The product’s visual identity, including its logo, packaging design, and distinctive brand elements, had also not been able to strengthen the business image amid competition from similar products. Brand awareness among the local community was at the brand recall level, whereas most passing consumers remained at the unaware-of-brand level; therefore, Pinyaram Nita had not yet become the primary choice when consumers sought regional specialty souvenirs. These findings confirm that the success of traditional culinary products is determined not only by taste but also by the ability to build a strong brand identity through integrated marketing communication, packaging innovation, the use of digital media, and the strengthening of consumer experience. This study contributes to the development of MSME marketing studies and provides practical implications for strengthening traditional culinary branding strategies to enhance competitiveness while supporting the preservation of local products as part of the regional creative economy.

Analisis Strategi Peningkatan Kualitas Pelayanan pada PT. BPRS Jam Gadang Bukittinggi

Mia Yolanda — 2026-07-28

Although service quality in Islamic banking has been widely studied, research specifically analyzing strategies for improving service quality at Sharia Rural Banks based on the five SERVQUAL dimensions remains relatively limited. PT BPRS Jam Gadang Bukittinggi faces several problems, including limited digital services, inadequate physical facilities, and a decline in the number of customers, indicating that its services have not fully met customer expectations. This study aimed to analyze strategies for improving service quality and identify the factors influencing it based on the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The study employed a qualitative approach with a descriptive design. Informants were selected through purposive sampling and consisted of management personnel, operational staff, and four customers selected based on their experience using the services of PT BPRS Jam Gadang Bukittinggi. Data were collected through direct observation, interviews, and documentation and were subsequently analyzed qualitatively to obtain an in-depth understanding of service conditions. The results showed that service quality was not yet optimal, although various improvement efforts had been undertaken. In the tangibles dimension, service facilities were not fully adequate and were not yet supported by modern banking technology. In the reliability and responsiveness dimensions, the delivery of information and employee responses remained inconsistent, whereas in the assurance and empathy dimensions, challenges persisted in building trust and providing individualized attention to customers. These findings confirm that improving service quality requires an integrated strategy involving infrastructure improvement, digital service development, and enhancement of human resource competencies. This study contributes to the development of research on service quality in Islamic banking and provides practical implications for PT BPRS Jam Gadang Bukittinggi in improving service efficiency, customer satisfaction, and institutional competitiveness.

Kepemimpinan Kepala Sekolah dan Kinerja Guru Honorer Sekolah Dasar: Tinjauan Literatur Integratif

Romi Oriza — 2026-07-29

Honorary teachers play an important role in maintaining the continuity of primary education services, but their performance remains vulnerable because of limited compensation, uncertain employment status, unequal access to professional development, and the organizational climate of schools. Meanwhile, evidence regarding leadership mechanisms specifically relevant to honorary primary school teachers remains fragmented and more limited than research on teachers in general. This review aimed to synthesize the roles and strategies of school principal leadership in strengthening the performance of honorary teachers. The study employed an integrative literature review method through structured searches of Google Scholar, Garuda, DOAJ, Crossref, and publisher websites. A total of 21 substantive articles and two methodological references were analyzed through data extraction, thematic coding, comparison of findings, and interpretive synthesis. The review identified five main leadership mechanisms, namely clarifying work direction and expectations, implementing developmental academic supervision, providing motivational support and recognition, facilitating competency development, and creating a fair and participatory work climate. The effectiveness of these five mechanisms was determined by implementation consistency, communication quality, leaders’ exemplary conduct, proportional task allocation, and follow-up evaluation. However, because most of the analyzed studies employed correlational or qualitative designs and did not specifically focus on honorary teachers, the findings cannot be interpreted as uniform causal evidence. This review concluded that instructional, transformational, participatory, and humanistic leadership should be integrated through needs-based development, continuous supervision, equitable access to professional development, and transparent recognition systems. These findings contribute to the development of educational leadership research and provide practical implications for school principals in designing fairer, more supportive, and performance-oriented management strategies for honorary teachers.

Analisis Segmenting, Targeting, dan Positioning (STP) Tabungan Haji pada Bank Nagari Cabang Ujung Gading, Pasaman Barat, Sumatera Barat

Rahma Alya — 2026-07-29

The segmenting, targeting, and positioning (STP) marketing strategy is an important approach to enhancing the competitiveness of Islamic banking products, including Hajj savings. Although the STP strategy has been widely examined in the field of marketing, research on its implementation in the Tahari Mabrur Hajj Savings product at Bank Nagari Ujung Gading Branch remains limited. This study aimed to analyze the implementation of segmenting, targeting, and positioning strategies and to identify constraints in marketing the Tahari Mabrur Hajj Savings product at Bank Nagari Ujung Gading Branch. The study employed a qualitative approach with a descriptive field study design. Informants were selected through purposive sampling and included the Deputy Branch Manager, marketing staff, and Tahari Mabrur Hajj Savings customers. Data were collected through observation, semi-structured interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which included data reduction, data display, and conclusion drawing. The results showed that Bank Nagari Ujung Gading Branch had implemented the STP strategy, but its implementation had not yet been optimal. The segmenting strategy was still dominated by geographic and demographic segmentation, whereas psychographic and behavioral segmentation had not been utilized optimally. The targeting strategy was directed toward Muslim communities with the financial capacity and intention to perform the Hajj pilgrimage, whereas the positioning strategy was developed through the image of a product that is secure, reliable, and compliant with Sharia principles. The main constraints in product marketing included limited promotional media, suboptimal market segmentation, and increasing competition among financial institutions. These findings extend the application of the STP concept in the context of Islamic banking marketing and emphasize the importance of developing more effective market segmentation and promotional media. In practical terms, the results can serve as a basis for Bank Nagari Ujung Gading Branch in formulating a more focused and competitive marketing strategy for the Tahari Mabrur Hajj Savings product that is aligned with the characteristics of prospective customers.

Pengaruh Debt to Equity Ratio dan Sales Growth terhadap Net Profit Margin pada Perusahaan Ritel Terdaftar di ISSI Periode 2021-2025

Reihan Fajri Ihsan — 2026-07-29

Profitability is an important indicator for assessing a company’s financial performance and sustainability; however, studies examining the effects of the Debt to Equity Ratio (DER) and Sales Growth on the Net Profit Margin (NPM) of retail-sector companies listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2025 period remain limited. This study aimed to analyze the effects of DER and Sales Growth, both partially and simultaneously, on NPM. The study employed a quantitative approach with a causal design. The study population comprised retail-sector companies listed on the ISSI during the 2021–2025 period, while the sample consisted of 11 companies with 55 observations selected through purposive sampling. Secondary data were obtained from the companies’ annual financial statements and analyzed using panel data regression with the Fixed Effect Model (FEM) through EViews 13 software. The results showed that DER had a negative and significant effect on NPM, whereas Sales Growth had a positive and significant effect on NPM. Simultaneously, DER and Sales Growth had a significant effect on NPM. These findings provide empirical evidence for the development of Trade-Off Theory and the Theory of the Growth of the Firm in explaining the relationships among capital structure, sales growth, and corporate profitability. This study emphasizes that increasing the profitability of retail-sector companies requires prudent capital structure management and the optimization of sales growth. In practical terms, the results can serve as a consideration for management in formulating financing policies and sales strategies that support improved financial performance. Future research should consider other financial variables and expand the scope of companies and observation periods to obtain more comprehensive findings.

Analisis Faktor Konvensional & Syariah yang Melandasi Penggunaan Akuntansi Digital di UMKM Kecamatan Perhentian Raja Kabupaten Kampar

Natasya Deri Liana — 2026-07-29

The use of digital accounting by micro, small, and medium enterprises (MSMEs) plays an important role in improving the efficiency and quality of financial management. However, studies integrating conventional factors based on the Technology Acceptance Model (TAM) with Sharia factors based on Maqashid Sharia in explaining the use of digital accounting by MSMEs remain limited. This study aimed to analyze the conventional and Sharia factors underlying the use of digital accounting by MSMEs in Perhentian Raja Subdistrict, Kampar Regency. The study employed a qualitative approach with a descriptive design and involved 13 MSME actors selected through purposive sampling, incidental sampling, and saturated sampling. Data were collected through in-depth interviews, observation, and documentation and were subsequently analyzed using thematic analysis. The results showed that most MSME actors still used manual financial recordkeeping, and only a small proportion had adopted digital accounting. The conventional factors underlying the use of digital accounting included perceived usefulness, perceived ease of use, facilitating conditions, and price value. In addition, Sharia factors, particularly the principle of hifzh al-maal in Maqashid Sharia, were also considered in the use of digital accounting, especially in relation to data security, transparency, and the protection of business assets. These findings extend the study of technology adoption by integrating the TAM and Maqashid Sharia perspectives within the context of MSME financial management. In practical terms, the results emphasize the importance of training, assistance, and the development of digital accounting applications that are easy to use, secure, and aligned with the needs of Sharia-based MSMEs by the government, MSME support institutions, and application developers.

Peran Strategi Pemasaran dalam Memoderasi Pengaruh Gaya Hidup dan Kualitas Produk terhadap Keputusan Pembelian Kopi pada Mahasiswa di Kota Semarang

Tomy Ledianto — 2026-07-30

The increasing consumption of coffee among university students has made coffee shops not only places to enjoy beverages but also part of their lifestyle. However, studies examining the role of marketing strategy in moderating the effects of lifestyle and product quality on coffee purchasing decisions among university students remain limited. This study aimed to analyze the effects of lifestyle and product quality on purchasing decisions, with marketing strategy as a moderating variable, among university students in Semarang City. The study employed a quantitative approach with a verificative design and involved 100 respondents selected through purposive sampling, with the criterion that they had purchased products from coffee shops at least twice. Data were collected using a Likert-scale questionnaire and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results showed that lifestyle and product quality had positive and significant effects on purchasing decisions. Marketing strategy was also found to strengthen the effects of lifestyle and product quality on purchasing decisions; therefore, all research hypotheses were accepted. These findings confirm that university students’ purchasing decisions are determined not only by lifestyle and product quality but are also strengthened by the implementation of effective marketing strategies through promotion, venue comfort, and marketing communication aligned with consumer characteristics. Therefore, coffee shop operators need to integrate an understanding of consumer lifestyles, improvements in product quality, and the implementation of appropriate marketing strategies to encourage purchasing decisions.

Analisis Pelaksanaan Program Istithaah Kesehatan Jemaah Haji Berdasarkan Permenkes Nomor 15 Tahun 2016 (Studi Kasus di Puskesmas Tigo Baleh Kota Bukittinggi)

Shonia Ramayany — 2026-07-30

Hajj is an obligation for Muslims who are able to perform it, including in terms of health or health istithaah. The government issued Peraturan Menteri Kesehatan Nomor 15 Tahun 2016 tentang Istithaah Kesehatan Jemaah Haji as a guideline for examining, developing, and determining the health status of Hajj pilgrims. This study aimed to describe the implementation of the Hajj pilgrims’ health istithaah program based on Peraturan Menteri Kesehatan Nomor 15 Tahun 2016 at the Tigo Baleh Community Health Center, Bukittinggi City. The study employed a qualitative approach with a descriptive method and a case study design. Data were collected through interviews, observations, and documentation involving informants from the Bukittinggi City Health Office, the Tigo Baleh Community Health Center, and Hajj pilgrims. The results showed that the program’s implementation generally complied with the applicable provisions, including phased health examinations, health development, determination of istithaah status, recording and reporting, and the provision of human resources and supporting facilities and infrastructure. The program’s implementation was also adjusted to Keputusan Menteri Kesehatan Nomor HK.01.07/MENKES/2118/2023 by incorporating urine examinations for women of reproductive age and screening for dementia and cognitive function. This study concludes that the Hajj pilgrims’ health istithaah program at the Tigo Baleh Community Health Center has been implemented comprehensively and in an integrated manner. These findings provide practical implications regarding the need to strengthen continuous health development, improve personnel competence, optimize information systems, and enhance cross-sectoral coordination to improve the health preparedness of Hajj pilgrims.

Persepsi Risiko dan Kesesuaian Syariah dalam Aktivitas Trading Forex Generasi Z: Analisis Pengaruh Konten Influencer

Yasir Basavey — 2026-07-31

Although forex trading, financial technology, and social media have been widely studied, research specifically integrating risk perception, Sharia compliance, and the influence of influencer content on Generation Z’s trading behavior remains limited. This study aims to analyze Generation Z’s understanding of forex trading risks, examine the role of influencer content in shaping their perceptions, and explore the relationships among influencer content consumption, risk perception, Sharia considerations, and trading decision-making. The study employed a qualitative approach with a descriptive case study design involving four Generation Z informants selected through purposive sampling. Data were collected through in-depth interviews and documentation and were subsequently analyzed using Miles and Huberman’s interactive analysis model. Data credibility was assessed through source and technique triangulation. The findings indicate that the informants’ understanding of risk developed through empirical experience encompassing financial, psychological, and Sharia dimensions. Influencer content shaped initially optimistic perceptions of forex trading, but its influence diminished as experience increased, leading the informants to become more critical in verifying information. Trading decisions were formed through the interaction among exposure to influencer content, risk perception, and considerations of Sharia compliance. These findings broaden the understanding of Generation Z’s financial behavior in the digital era and contribute to the development of Islamic Behavioral Finance studies. This study emphasizes the importance of financial literacy, critical thinking skills, and an understanding of Sharia principles in promoting more responsible trading decisions. The implications of this study are directed toward strengthening Islamic financial literacy by educational institutions, regulators, and digital content creators, as well as developing further research involving a broader range of informants and digital investment platforms.

Pengaruh Keputusan Investasi dan Leverage terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Nur Aliza — 2026-08-01

Changes in economic conditions and industrial competition require manufacturing companies to maintain their financial performance through appropriate investment decisions and debt management. However, previous studies have shown mixed results regarding the effects of these two factors on corporate profitability. This study aimed to analyze the effects of investment decisions and leverage on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study employed a quantitative approach with an explanatory design and panel data analysis. The sample consisted of 53 companies selected through purposive sampling, resulting in 265 observations. Data were collected from annual financial statements and analyzed using panel data regression with EViews 12. Investment decisions were proxied by the Price Earnings Ratio, leverage by the Debt to Equity Ratio, and financial performance by Return on Assets. The results showed that investment decisions had a negative and significant effect on financial performance, whereas leverage had a negative but insignificant effect. These findings broaden the understanding of signaling theory and financing structure by demonstrating that increases in investment and debt indicators are not always accompanied by increased profitability. This study emphasizes the importance of appropriate investment selection and debt management aligned with a company’s financial capacity to maintain sustainable financial performance.

Pengaruh Electronic Word of Mouth terhadap Keputusan Pembelian Sunscreen Wardah di Shopee pada Mahasiswi Program Studi Tata Rias dan Kecantikan FPP UNP

Aura Ashfahani — 2026-08-01

Although online reviews, ratings, and comments are increasingly used as sources of information when purchasing beauty products, the role of electronic word of mouth (e-WOM) in shaping Wardah sunscreen purchase decisions through Shopee still requires further investigation. This study aimed to analyze the effect of e-WOM on Wardah sunscreen purchase decisions among female students in the Cosmetology and Beauty Study Program at FPP UNP. The study employed a quantitative approach with a descriptive-explanatory design. Data were collected through questionnaires administered to female students who met the sampling criteria and were analyzed quantitatively. The results showed that e-WOM, particularly source credibility, review quantity, review valence, and argument quality, was associated with improved purchase decisions. Respondents also tended to use product reviews as references before making purchases. These findings confirm that e-WOM plays an important role in shaping consumer purchase decisions in marketplaces. In practical terms, sellers need to maintain product quality and encourage the development of credible positive reviews, while consumers need to be more selective in evaluating online information before making purchase decisions.

Pengaruh Return on Asset (ROA) dan Return on Equity (ROE) terhadap Harga Saham pada Perusahaan Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia

Nadya Rosada — 2026-08-01

Although the relationship between profitability and stock prices has been widely investigated, previous studies have yielded inconsistent results, particularly among coal mining companies during periods of economic change and commodity price fluctuations. This study aimed to analyze the effects of Return on Assets (ROA) and Return on Equity (ROE), both partially and simultaneously, on the stock prices of coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach with an explanatory associative design. The sample consisted of five companies selected using purposive sampling, resulting in 25 firm-year observations. Data were collected through the documentation of financial statements and stock price information from the Indonesia Stock Exchange, Yahoo Finance, and Stockbit, and were subsequently analyzed using multiple linear regression with IBM SPSS 26. The results showed that ROA had a negative and significant effect on stock prices (β = −1.843; p = 0.021), whereas ROE had no significant effect on stock prices (β = 0.571; p = 0.182). Simultaneously, ROA and ROE had no significant effect on stock prices (p = 0.054), with a coefficient of determination of 23.3%. These findings indicate that profitability indicators have not fully explained movements in the stock prices of coal mining companies. This study emphasizes that stock price valuation needs to consider profitability alongside market conditions, commodity price dynamics, and corporate risk. Future studies need to expand the sample coverage, apply panel data analysis, and incorporate other financial and macroeconomic variables.

Pengaruh Interaksi Live Streaming TikTok dan Diskon Khusus terhadap Loyalitas Konsumen melalui Kepuasan Pelanggan sebagai Variabel Intervening

Rada Febrianti — 2026-08-01

Although the growth of live commerce through TikTok has expanded the ways consumers obtain information, interact with sellers, and respond to promotions, the relationships between live-streaming interaction, special discounts, and consumer loyalty through customer satisfaction have continued to yield inconsistent results. This study aimed to analyze the effects of TikTok live-streaming interaction and special discounts on consumer loyalty, both directly and through customer satisfaction. The study employed a quantitative approach with an explanatory survey design involving 100 students from the 2022 cohort of the Department of Management at Universitas Putra Indonesia “YPTK” Padang, who were selected using accidental sampling. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares. The results showed that live-streaming interaction had a positive and significant effect on customer satisfaction (β = 0.517; p < 0.001), while special discounts had positive and significant effects on customer satisfaction (β = 0.284; p = 0.003) and consumer loyalty (β = 0.311; p = 0.001). However, live-streaming interaction and customer satisfaction had no direct effects on consumer loyalty, and customer satisfaction did not mediate the effects of either live-streaming interaction or special discounts on consumer loyalty. These findings enrich the application of the Stimulus–Organism–Response framework in the context of live commerce and confirm that promotions offering tangible value play a more direct role in building loyalty than interaction and satisfaction alone. In practical terms, businesses need to combine relevant discounts with responsive interaction, trust, and service quality to build sustainable consumer loyalty.

Analisis Strategi Promosi Biro Perjalanan Haji dan Umrah di PT. Arabia (Cabang Pasaman) untuk Menarik Minat Masyarakat

Nurul Marlisa — 2026-08-03

Intense competition among Hajj and Umrah travel agencies in the Pasaman region, limited human resources, and the suboptimal use of social media have encouraged PT Arabia Pasaman Branch to implement measurable promotional strategies to attract public interest in Umrah services. This study aims to identify and evaluate the promotional strategies implemented by PT Arabia Pasaman Branch to increase the interest of prospective pilgrims. The study employed a qualitative approach with a descriptive method. Data were collected through in-depth interviews, field observations, and documentation involving management, employees, pilgrims, and members of the community surrounding the company’s operational area as informants. The data were analyzed through the stages of data reduction, systematic data presentation, and conclusion drawing. The results show that PT Arabia Pasaman Branch implements promotional strategies based on the 7P marketing mix through advertising in print media and digital platforms, personal selling, direct promotion, and word-of-mouth communication. The use of Facebook is effective in conveying information about Umrah packages to the public, although its utilization has not yet been optimal. In addition, personal approaches and the provision of discounts are able to increase public trust and interest in the Umrah services offered. This study concludes that the promotional strategies of PT Arabia Pasaman Branch have been implemented reasonably well and are consistent with the marketing mix concept, but further improvement is required in the utilization of social media and the management of human resources. The optimization of planned and sustainable promotional strategies has implications for increasing the company’s competitiveness and public interest in Umrah services.

Pengaruh Work-Life Balance, Lingkungan Kerja dan Disiplin Kerja terhadap Kinerja Pegawai di Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Sragen

Malika Berthy Santoso — 2026-08-03

The suboptimal performance of employees at the Secretariat of the Regional People’s Representative Council of Sragen Regency is indicated by performance achievements that have not met the targets and the persistence of work discipline problems. This study aims to analyze the effects of work-life balance, work environment, and work discipline on the performance of employees at the Secretariat of the Regional People’s Representative Council of Sragen Regency. This study employed a quantitative approach involving all 44 civil servants at the Secretariat of the Regional People’s Representative Council of Sragen Regency, who were selected using a saturated sampling or census technique. Data were collected using questionnaires and analyzed through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination (R²) analyses. The results show that work-life balance has a significant effect on employee performance (p = 0.000 < 0.05), whereas the work environment has no significant effect on employee performance (p = 0.728 > 0.05). Work discipline also has a significant effect on employee performance (p = 0.036 < 0.05). The regression model was deemed appropriate for use, with work-life balance, work environment, and work discipline jointly explaining 40.6% of the variance in employee performance. This study concludes that improvements in employee performance are primarily determined by work-life balance and work discipline. These findings imply that the institution needs to manage workloads and working hours effectively and strengthen employee discipline to support the achievement of optimal performance.

Analisis Implementasi Konsep Green dalam Komponen ASEAN Green Hotel Standard di Glamping Bobocabin The Tavia Puncak, Bogor, Jawa Barat

Jason Djaya Hadinata — 2026-08-03

Bobocabin The Tavia Puncak is a modular cabin-based glamping accommodation that has implemented various sustainable tourism practices, but its implementation of the green hotel concept has not fully met the ASEAN Green Hotel Standard (AGHS) criteria, particularly in promoting local culture, using environmentally friendly products, and empowering local products. This study aims to analyze the level of implementation of the green hotel concept based on the AGHS components and assess the eligibility of Bobocabin The Tavia Puncak to obtain the certification. This study employed a qualitative approach with a descriptive case study design. Data were collected through field observations, in-depth interviews, documentation, and a literature review and were subsequently analyzed based on the eleven AGHS components, encompassing environmentally friendly policies and operations, the use of environmentally friendly products, cooperation with local communities, human resource development, waste management, energy and water efficiency, air quality, noise control, wastewater management, and the management of hazardous and toxic materials. The results show that the implementation level of the green hotel concept reached 68.75%, with nine of the eleven components meeting most of the AGHS indicators. The highest achievements were found in energy and water efficiency, waste management, and air pollution and noise control. However, the promotion of local culture, water reuse systems, documentation of environmental programs, and the involvement of local micro, small, and medium enterprises still require improvement. This study concludes that Bobocabin The Tavia Puncak has a good level of readiness and is eligible to be proposed for the AGHS certification process, although several supporting components still need to be refined. These findings provide practical implications for accommodation managers in strengthening environmental governance and local community empowerment and serve as a reference for the development of sustainable tourism in the glamping sector.

Analisis Strategi Promosi untuk Meningkatkan Wisatawan Mancanegara pada Museum Bustanil Arifin PDIKM Padang Panjang

Liddia Nursita Sari — 2026-08-03

Museum Bustanil Arifin PDIKM Padang Panjang is a cultural tourism destination in West Sumatra with considerable potential to attract international tourists through the richness of Minangkabau history and culture. However, the number of international tourist visits continues to fluctuate, necessitating more effective and sustainable promotional strategies. This study aims to analyze the promotional strategies implemented by Museum Bustanil Arifin PDIKM Padang Panjang to increase international tourist visits. This study employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation and were subsequently analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results show that the museum has implemented five elements of the promotional mix, namely advertising, personal selling, sales promotion, public relations, and direct marketing. Nevertheless, their implementation has not been optimal because digital promotion has not been conducted consistently, partnerships with travel agents and influencers have not been established, and the use of foreign languages in promotional media remains limited. Advertising through social media, particularly Instagram, is the most effective strategy for attracting international tourists because it serves as their primary source of information before deciding to visit. This study concludes that increasing international tourist visits requires consistent digital promotion, expanded strategic partnerships, and the provision of multilingual promotional media. These findings provide practical implications for museum management in developing more integrated promotional strategies to expand international market reach and enhance the appeal of Minangkabau cultural tourism.

Pengaruh Profitabilitas, Likuiditas, Leverage, dan Efisiensi Operasional terhadap Financial Distress pada Perusahaan Sub Sektor Food and Staples Retailing yang Terdaftar di ISSI Periode 2020-2024

Fitri Yumi Aulia — 2026-08-05

Although financial distress has received considerable attention in various studies because it constitutes an initial condition that may lead to corporate bankruptcy, research on the effects of profitability, liquidity, leverage, and operating efficiency on financial distress among food and staples retailing subsector companies listed on the Indonesian Sharia Stock Index (ISSI) remains limited. This study aimed to analyze the effects of profitability, liquidity, leverage, and operating efficiency on financial distress among food and staples retailing subsector companies listed on the ISSI during the 2020–2024 period. This study employed a quantitative approach with a causal research design. The research sample consisted of nine companies selected through purposive sampling, resulting in 45 observations. Secondary data in the form of annual financial statements were collected through a documentation study and analyzed using panel data regression with the assistance of EViews 13. The results showed that profitability, liquidity, and leverage had significant effects on financial distress, whereas operating efficiency had no significant effect. Simultaneously, profitability, liquidity, leverage, and operating efficiency had a significant effect on financial distress, with an adjusted R² value of 98.3162%. These findings support the relevance of signaling theory and trade-off theory in explaining the relationship between financial ratios and financial distress conditions. This study provides an empirical contribution to the development of financial management research and may serve as a consideration for corporate management and investors in detecting and minimizing the risk of financial distress.

Pengaruh Likuiditas, Pertumbuhan Penjualan, dan Struktur Aset terhadap Struktur Modal pada Perusahaan Sub Sektor Industri Barang yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024

Amalix Pajar — 2026-08-05

Although capital structure is an important aspect of corporate financial management and various studies have examined the factors that influence it, research on the effects of liquidity, sales growth, and asset structure among goods industry subsector companies listed on the Indonesia Stock Exchange remains limited. This study aimed to analyze the effects of liquidity, sales growth, and asset structure on the capital structure of goods industry subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach with a causal design. The research sample consisted of eight companies selected through purposive sampling, resulting in 40 observational units. Secondary data in the form of annual financial statements were collected through the documentation method and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 26. The results showed that, partially, liquidity had a significant effect on capital structure, whereas sales growth and asset structure had no significant effects. Simultaneously, liquidity, sales growth, and asset structure had a significant effect on capital structure. These findings reinforce the relevance of Pecking Order Theory, Trade-Off Theory, and Signaling Theory in explaining the factors that influence corporate financing decisions. This study confirms that liquidity is an important factor that must be considered in determining capital structure, whereas sales growth and asset structure need to be analyzed together with other financial factors. Theoretically, this study enriches the literature on the determinants of capital structure, whereas practically, its findings may serve as a consideration for corporate management, investors, and creditors in formulating more effective financing decisions. Future research is recommended to incorporate additional variables and broaden the research objects to obtain more comprehensive results.