E-Journal STIE AAS Surakarta (Sekolah Tinggi Ilmu Ekonomi)
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Women in Political Leadership: An Islamic Economic Perspective on Women's Empowerment, Gender Justice and Socio-Economic Welfare
No full textThis research explores the role of women in political leadership from an Islamic economic perspective, focusing on the interconnectedness of women's empowerment, gender justice, and the socio-economic welfare of the ummah. This research adopts a library research design. The analysis shows that Islamic teachings support women's political leadership, emphasizing justice, competence, and adherence to Islamic values, which include principles of equality, communal welfare, and social well-being. Women's empowerment in Islam is rooted in the recognition of their right to lead and influence society, which is essential for achieving socio-economic development. Through political empowerment, women can shape policies that benefit marginalized communities and promote public welfare. Case studies from Muslim-majority countries, such as Indonesia, demonstrate how women leaders have driven significant reforms in education, poverty alleviation, and economic stability. However, cultural norms, gender stereotypes, institutional barriers, and discriminatory laws still hinder women's political participation. Overcoming these challenges requires societal, legal, and educational reforms based on Islamic principles of justice and equity. Gender justice in Islamic economics advocates for fairness, equality, and dignity, ensuring that both men and women have equal rights, including leadership opportunities. Islamic economic values such as maslahah (public welfare) and balance support women’s inclusion in political leadership, emphasizing competence and ethical governance over gender. Gender justice initiatives, including equal education and employment opportunities, have led to increased participation of women in politics and the workforce, promoting more inclusive socio-economic development. Women's leadership is pivotal in promoting the welfare of the ummah by contributing diverse perspectives to decision-making, particularly on issues like education, healthcare, and poverty alleviation. This involvement enhances inclusive policy-making, aligned with Islamic principles of justice and social welfare. Women's political leadership is crucial for achieving socio-economic prosperity. Women leaders advocate for equitable access to resources, human capital development, and social safety nets, which help reduce inequality and ensure that economic benefits are shared across all segments of society. Gender-sensitive policies, such as fair wages and education reforms, contribute to economic growth and poverty reduction. Despite significant progress, women may still face barriers to leadership due to gender biases, restrictive cultural norms, and patriarchal systems. However, Islamic teachings offer support for overcoming these challenges, emphasizing justice, equality, and the dignity of both men and women. In Indonesia, women's political leadership has grown significantly, with more women now holding positions in the executive, legislative, and judicial branches. This shift reflects societal changes, legal reforms, and a global commitment to gender equality. Islamic economic frameworks provide a foundation for policies that promote women's rights and leadership, supported by Islamic values of adl (justice), musawat (equality), maslahah (social welfare), and maqasid al-shari’ah (objectives of Islamic law).
 
ANALISIS KINERJA BPR SYARIAH AL SALAAM KOTA DEPOK: PENDEKATAN MASLAHAH PERFORMA: Islamic Rural Bank Performance Analysis
No full textThis research describes the analysis of performance measurement in Islamic Rural Bank Al Salaam based on orientation to benefit all stakeholders and shareholders. This study specifically measures aspects of the methodology for implementing performance measurement that are still limited. Therefore, Maslahah Performa is used to recalculate performance measurement in Islamic Rural Bank Al Salaam. The study aims to measure performance of Islamic rural bank al salaam with two sides of analysis, which are process performance and result performance. The methodology used in this study is qualitative research methods with case study design. The results of the Islamic Rural Bank Al Salaam process performance was 0.950. It shows that the company is very good at preparing the company's running process. The Islamic Rural Bank Al Salaam performance result is 0.678. This provides quite good benefits for stakeholders. These results are not perfect because several strategic targets have not been fully achieved. The company is supposed to give more maslahah in the target which are not fully covered. The research findings indicate that six benefit orientations exist in Islamic Rural Bank Al Salaam. These orientations include worship, internal processes, talents, learning, customers, and property. 
ANALISIS BUDAYA ORGANISASI DAN MOTIVASI KERJA SERTA DAMPAKNYA TERHADAP KINERJA GURU SMK BAKTI KENCANA CIMAHI
Full text linkThis research aims to determine the influence of organizational culture and work motivation variables, both simultaneously and partially, on teacher performance variables at SMK Bakti Kencana Cimahi. This research uses a quantitative approach to describe whether or not there is an influence of organizational culture variables (X1) and work motivation (X2) on teacher performance (Y). This research uses primary data through questionnaires distributed to 37 respondents. The respondents in this research were teachers at Bakti Kencana Cimahi Vocational School. This research uses quantitative descriptive and quantitative associative analysis methods using the coefficient of determination and multiple regression analysis. The data obtained was then processed using the SPSS 26.0 application. The results of the research show that the organizational culture at SMK Bakti Kencana Cimahi is included in the criteria Enough, with maximum criteria very strong. Work motivation is included in the criteria Enough with maximum criteria very high. Teacher performance is within the criteria Enough with maximum criteria Very good. The results of subsequent research show that organizational culture and work motivation simultaneously influence teacher performance variables. Apart from that, organizational culture has a positive influence on teacher performance, as well as work motivation
THE ROLE OF ARTIFICIAL INTELLIGENCE IN ENHANCING HALAL BRANDING AND CONSUMER TRUST: A SOCIO-RELIGIOUS PERSPECTIVE IN WEST JAVA'S MSME SECTOR
Full text linkThis study examines the role of Artificial Intelligence (AI) in marketing and halal branding in fostering consumer trust toward halal MSME products in West Java, with a focus on the mediating effect of socio-religious perspectives. Employing a quantitative approach, data were collected from Muslim consumers and analyzed using structural equation modeling (SEM) to test the proposed relationships. The results confirm that AI-driven marketing and halal branding significantly enhance consumer trust, both directly and indirectly through socio-religious values. Notably, the integration of AI with culturally sensitive, faith-based branding emerges as a novel strategy to strengthen trust in halal MSMEs. The study contributes to the literature on Islamic marketing and digital consumer behavior by highlighting the synergy between technological innovation and religious-cultural values. Practical implications suggest that MSMEs should prioritize AI-powered personalization while embedding socio-religious messaging in their branding. Future research could explore demographic moderators or longitudinal designs to generalize these findings
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, QUALITY OF WORK LIFE, DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PUSKESMAS KECAMATAN PAGAK
Full text linkThis study aims to examine the impact of OCB, QWL, and job satisfaction on the performance of employees at Puskesmas Kecamatan Pagak. Utilizing quantitative primary data, the entire employee population was included in this research. A saturated sample comprising 58 employees was selected. Data collection was conducted through questionnaires employing a Likert scale, and the analysis utilized multiple linear regression via SPSS 22. Findings indicate that these three variables significantly and simultaneously influence employee performance. Additionally, OCB, QWL, and job satisfaction each contribute significantly and partially to employee performance. This suggests that enhancing these three elements can lead to improved performance among employees at Puskesmas Kecamatan Pagak. Future research is encouraged to investigate additional variables outside the scope of this study that may also impact employee performance.
Keywords : organizational citizenship behavior, quality of work life, job satisfaction, performance employee
Evaluation of the Implementation of an Excel-Based Financial Recording System in Micro Enterprises: A Case Study of Mon Kopi Cafe
Full text linkThis study aims to evaluate the implementation of a Microsoft Excel-based financial recording system in a micro business, using Mon Kopi Café as a case study. The background of this research is based on the importance of orderly and systematic financial management for micro-enterprises, where Microsoft Excel serves as a practical and cost-effective tool. This research employs a qualitative approach with a case study method. Data collection techniques include interviews, observation, and documentation. The results indicate that the use of Excel at Mon Kopi Café has been carried out actively and is fairly effective in supporting daily transaction recording and the preparation of monthly financial reports. The system also supports business decision-making by providing structured financial data. However, several challenges were identified, such as incorrect use of formulas, lack of standardized formats, and limited technical skills among staff. Nevertheless, the Excel-based financial recording system is considered effective for micro-scale businesses, particularly when supported by training and improved human resource capacity.Penelitian ini bertujuan untuk mengevaluasi penerapan sistem pencatatan keuangan berbasis Microsoft Excel pada sebuah usaha mikro, dengan studi kasus di Mon Kopi Café. Latar belakang penelitian ini didasarkan pada pentingnya pengelolaan keuangan yang tertib dan sistematis bagi usaha mikro, di mana Microsoft Excel berperan sebagai alat yang praktis dan hemat biaya. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data meliputi wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penggunaan Excel di Mon Kopi Café telah dilakukan secara aktif dan cukup efektif dalam mendukung pencatatan transaksi harian serta penyusunan laporan keuangan bulanan. Sistem ini juga mendukung pengambilan keputusan bisnis dengan menyediakan data keuangan yang terstruktur. Namun, terdapat beberapa kendala seperti kesalahan dalam penggunaan rumus, ketidakteraturan format standar, dan keterbatasan keterampilan teknis dari staf. Meskipun demikian, sistem pencatatan keuangan berbasis Excel dinilai efektif untuk usaha skala mikro, terutama jika disertai dengan pelatihan dan peningkatan kapasitas sumber daya manusia
PELATIHAN PEMANFAATAN AI UNTUK PEMBELAJARAN DAN ASSESSMEN DI SEKOLAH: STUDI KASUS DI SMA NEGERI 1 SUKOHARJO
Full text linkPerkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) telah membuka peluang baru dalam transformasi pendidikan, khususnya dalam proses pembelajaran dan asesmen berbasis digital. Sayangnya, pemanfaatan teknologi ini di lingkungan sekolah menengah masih tergolong rendah akibat keterbatasan pengetahuan dan keterampilan guru. Artikel ini mendeskripsikan kegiatan pelatihan pemanfaatan AI bagi guru-guru di SMA Negeri 1 Sukoharjo yang diselenggarakan pada 16 Juni 2025 dan diikuti oleh 30 peserta dari berbagai bidang studi. Tujuan utama kegiatan ini adalah untuk meningkatkan literasi dan kompetensi guru dalam mengintegrasikan AI ke dalam perencanaan, pelaksanaan, serta evaluasi pembelajaran. Metode pelaksanaan kegiatan meliputi ceramah interaktif, demonstrasi alat, praktik langsung, serta diskusi reflektif. Kegiatan ini difokuskan pada pemanfaatan platform AI generatif dan asesmen otomatis yang relevan dengan kebutuhan pengajaran di sekolah. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan kemampuan guru dalam menerapkan teknologi AI, serta munculnya inisiatif untuk mengembangkan strategi pembelajaran yang lebih inovatif dan adaptif. Implikasi dari kegiatan ini tidak hanya terletak pada peningkatan keterampilan digital guru, tetapi juga berkontribusi terhadap akselerasi digitalisasi pendidikan secara lebih luas. Pelatihan ini merekomendasikan adanya program keberlanjutan dan kebijakan pendukung dari institusi pendidikan agar pemanfaatan AI tidak berhenti pada tingkat pelatihan semata, tetapi dapat diintegrasikan secara sistemik dan berkelanjutan ke dalam kurikulum sekolah.
Internalisasi Etos Kerja Islam : Perspektif Aktualisasi Iman
No full textThe phenomenon of the weak implementation of Islamic work ethics among Muslims—despite being the largest religious group in Indonesia—deserves serious attention. Building a strong national economy requires a society of high quality and strong work ethics. However, the concept of Islamic work ethics remains unfamiliar or underapplied by many Muslims themselves. There is even a misconception that Islamic work ethics is separate from acts of worship and not part of one’s obligation to serve Allah. In practice, Islamic work ethics is often not integrated with ritual worship and is neglected in everyday work life. This study recommends strengthening Islamic work ethics by raising awareness of faith and religiosity in the professional sphere. Thus, Islamic work ethics becomes part of righteous deeds (amal shalih) that Muslims strive to carry out as a manifestation of their faith in Allah. Using a qualitative approach and literature review method, this study finds that in Islam, work ethics is not merely a social necessity but an integral part of faith and righteous action that must be internalized and actualized. Islamic work ethics is born from the awareness that work is a form of worship with deep spiritual value. Therefore, faith that is actualized through Islamic work ethics plays a strategic role in shaping a productive, ethical, and socially responsible society—becoming a cultural force that promotes national progress.
Keywords: Faith actualization, Internalization, Islamic work ethics, Righteous deeds,Fenomena lemahnya implementasi etos kerja Islami di kalangan umat Islam—yang merupakan mayoritas penduduk Indonesia—menjadi isu penting yang perlu mendapatkan perhatian serius. Pembangunan ekonomi nasional yang berkelanjutan sangat bergantung pada kualitas sumber daya manusia, termasuk pada integritas dan semangat kerja masyarakatnya. Namun, konsep etos kerja dalam Islam kerap belum dipahami secara mendalam oleh sebagian besar umat Islam sendiri. Bahkan, tidak sedikit yang menganggap bahwa etos kerja Islami terpisah dari ibadah dan tidak terkait langsung dengan pengabdian kepada Allah SWT. Padahal, dalam ajaran Islam, etos kerja sejatinya merupakan bagian integral dari iman dan amal shalih. Sayangnya, nilai-nilai tersebut belum sepenuhnya terefleksi dalam praktik kehidupan sehari-hari, dan masih dipisahkan dari aspek ibadah ritual. Oleh karena itu, penelitian ini merekomendasikan pentingnya penguatan etos kerja Islami melalui peningkatan kesadaran spiritual, khususnya terkait keimanan yang teraktualisasi dalam kehidupan profesional. Dengan menjadikan kerja sebagai bentuk amal shalih, umat Islam diharapkan mampu memaknai aktivitas duniawi sebagai sarana untuk mendekatkan diri kepada Allah. Studi ini menggunakan pendekatan kualitatif melalui metode kepustakaan untuk menggali keterkaitan antara keimanan dan etos kerja Islami. Hasil kajian menunjukkan bahwa dalam perspektif Islam, bekerja bukan hanya tanggung jawab sosial, melainkan bagian dari ibadah yang bernilai tinggi di sisi Allah SWT. Oleh karena itu, etos kerja yang dibangun atas dasar keimanan berperan penting dalam membentuk individu yang jujur, disiplin, produktif, dan berorientasi pada kemaslahatan. Apabila nilai-nilai ini terinternalisasi secara kolektif, maka akan tercipta budaya kerja Islami yang unggul dan berkontribusi pada kemajuan bangsa secara menyeluruh.
Kata kunci: aktualisasi iman, amal shalih, etos kerja Islam, internalisas
Business Sustainability Pada UMKM di Banyumas: Peran Environmental Consciousness dan Green Intellectual Capital
Full text linkThe purpose of this study was to determine the role of environmental consciousness and green intellectual capital on business sustainability in MSMEs. The sampling technique used was stratified random sampling with the characteristics of MSMEs that have been operating for one year and have more than two employees. The population is known to be more than 89,000 MSMEs in Banyumas which was then calculated for sample adequacy using g*power software. From the sample calculation, this study distributed 200 samples with the number of samples that could be used as many as 198 samples. This study uses SEM (Structural Equation Modeling) analysis on SmartPLS3 software by testing two models, namely the outer model and the inner model. The results of this study indicate that environmental consciousness has a positive and significant effect on green intellectual capital (GIC). Then, GIC also has a positive and significant effect on business sustainability. Meanwhile, the GIC variable is able to mediate the relationship between environmental consciousness and business sustainability positively and significantly
PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN BIAYA LIMBAH PADA PTPN IV UNIT BAH BUTONG : Akuntansi Lingkungan
No full textThis study aims to determine the suitability of the implementation of environmental accounting in PTPN IV Unit Bah Butong with the basic framework of PSAK 1 of 2013 and to determine the obstacles of environmental accounting as a form of social responsibility to the community, especially in waste management and the environment. Data collection techniques are carried out through direct observation, interviews and documentation. The analysis method used in this study is descriptive comparative, meaning that researchers describe the findings of the data obtained. Based on the results of the study, it can be concluded that (1) PTPN IV Unit Bah Butong is in accordance with PSAK No. 1 of 2013 paragraphs 82 and 94, correctly recognized for waste management cost items and waste processing cost measurements in accordance with PSAK No. 1 of 2013 paragraphs 99 and 101 where in the presentation of waste processing costs PTPN IV Unit Bah Butong is in accordance with a clear presentation in the financial position. PTPN IV Bah Butong Unit should create its own account for all activities related to waste management costs, so that the company knows how much the costs are covered for the waste management