E-Journal UIN SATU Tulungagung
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THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023
The rise of environmental pollution due to waste disposal requires companies to be more responsible for the impact of their operations. The implementation of green accounting is a strategic solution, as it helps companies manage environmental costs transparently and encourages sustainable practices. On the other hand, high profitability is needed to support this initiative while attracting investors who are increasingly concerned about environmental aspects. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Data was obtained through the website www.idx.co.id and selected using purposive sampling method with a total sample of 120 companies. The results showed that green accounting has an effect on profitability. This indicates that companies that implement green accounting well, such as responsible waste management, energy efficiency, and transparent environmental reporting, are able to utilize their assets more effectively in generating profits. Therefore, it can be seen that the implementation of good green accounting not only plays a role in preserving the environment, but also contributes to profitability
PENGGUNAAN KONTRASEPSI DARURAT BAGI KORBAN PEMERKOSAAN UNTUK MENCEGAH KEHAMILAN TIDAK DIINGINKAN (KTD) PERSPEKTIF KEADILAN HAKIKI PEREMPUAN
The crime of rape can result in an unwanted pregnancy, which is a significant issue for the victim. This article presents research on regulations for access to emergency contraceptive services and women's absolute justice perspectives on the use of emergency contraception to prevent unwanted pregnancies in cases of rape. This study employs a juridical-normative approach and content analysis to demonstrate that Law Number 12 of 2022 and the Algorithm ic Rules for Health Service Management by the Indonesian Ministry of Health in 2021 have regulated access to emergency contraception. Furthermore, the legality of the use of emergency contraception has been guaranteed in Government Regulation No. 61/2014, article 24, and Minister of Health Regulation No. 21/2021, article 30. The provision of emergency contraception services for victims has successfully reflected the conditions of true justice for women, through efforts to protect women from the risk of unwanted pregnancies and reduce the impact of stigma and violence in the social sphere that often occurs to rape victims
THE MEDIATING ROLE OF PURCHASE INTENTION ON PURCHASE DECISIONS
Abstract: The development of the creative economy in Malang City is supported by the emergence of local culinary businesses such as Kanenakan, which utilize digital technology in their marketing activities. The culinary sector is one of the most in-demand subsectors of the creative economy today, due to its potential to drive innovation and local economic growth. This study aims to analyze the influence of Electronic Word of Mouth (E-WOM) and customer reviews on purchase decisions, with purchase intention as a mediating variable, while also exploring how these findings contribute to the development of the creative economy, particularly in the local culinary sector. A quantitative approach was employed through a survey of 135 respondents. The results indicate that customer reviews significantly influence purchase decisions, both directly and indirectly through purchase intention. In contrast, E-WOM does not have a significant effect. These findings highlight the importance of authentic customer reviews in supporting purchase decisions and sustaining local creative businesses. The implications suggest that optimizing customer experience can be a key strategy in strengthening the creative economy ecosystem in Malang.
Keywords: creative economy; electronic word offmouth (e-wom); customer review; purchase decision; purchase intention.
Abstract: Perkembangan ekonomi kreatif di Kota Malang didukung oleh hadirnya bisnis kuliner lokal seperti Kanenakan, yang memanfaatkan teknologi digital dalam aktivitas pemasarannya. Kuliner merupakan salah satu subsektor ekonomi kreatif yang saat ini banyak diminati masyarakat karena potensinya dalam mendorong inovasi dan pertumbuhan ekonomi lokal. Penelitian ini bertujuan untuk menganalisis pengaruh Electronic Word of Mouth (E-WOM) dan ulasan pelanggan terhadap keputusan pembelian, dengan minat beli sebagai variabel mediasi, serta melihat bagaimana temuan tersebut dapat memberikan kontribusi terhadap pengembangan ekonomi kreatif, khususnya di sektor kuliner lokal. Penelitian menggunakan pendekatan kuantitatif dengan teknik survei terhadap 135 responden. Hasil analisis menunjukkan bahwa ulasan pelanggan berpengaruh signifikan terhadap keputusan pembelian, baik secara langsung maupun melalui minat beli sebagai mediasi. Sebaliknya, E-WOM tidak memberikan pengaruh yang signifikan. Temuan ini menekankan pentingnya ulasan pelanggan yang otentik dalam mendukung keputusan pembelian serta keberlangsungan usaha kreatif lokal. Implikasi dari penelitian ini menunjukkan bahwa optimalisasi pengalaman pelanggan dapat menjadi strategi penting dalam memperkuat ekosistem ekonomi kreatif di Malang.
Keywords: ekonomi kreatif; electronic word of mouth (e-wom); ulasan pelanggan; keputusan pembelian; minat beli
Optimizing Digital Marketing for MSMEs: The Case of Tape Bakar in Melis Village, Trenggalek
Purpose: This service program aims to increase the understanding and skills of Ms. Khasanah’s Tape Bakar business in Melis Village by optimizing the use of digital marketing.
Method: The program applies the Asset-Based Community Development (ABCD) approach through training sessions, mentoring, and hands-on practice in creating promotional content and managing social media platforms. A pre-test and post-test evaluation were conducted to measure knowledge gain.
Practical Applications: The application of digital marketing is expected to expand market reach, increase sales of Tape Bakar, and support family economic sustainability by combining traditional products with innovative promotional strategies.
Conclusion: The results show measurable improvements: participants’ knowledge scores increased from an average of 52% (pre-test) to 84% (post-test), while Instagram followers of the business account rose from 125 to 310 within one month after training. Online engagement also improved, with product inquiries via WhatsApp Business increasing by 45%. These outcomes demonstrate that optimizing digital marketing not only strengthens product exposure but also contributes positively to the family economy through the synergy of tradition and innovation
FLEXIBILITY AND UNCERTAINTY: Ambiguity in Pre-Modern Islamic Law in Dialogue with Modern European Culture
This article deals with the concept of ambiguity in pre-modern Islamic theology and law, highlighting its role in supporting flexibility and adaptation in various social and political contexts. By referring to the works of scholars such as Anver Emon, Wael Hallaq, and Thomas Bauer, this article shows that ambiguity is not a sign of weakness but rather an intellectual strategy that allows Muslim societies to face the complexity of diverse social realities. Through an analysis of classical Islamic thought, this article reveals how uncertainty and probabilistic decision-making became an integral part of the development of Islamic law and theology. This article argues that the pre-modern Islamic world, particularly in the Sunni tradition, adopted a dynamic policy of ambiguity, which promoted social cohesion and inclusiveness. This article also highlights how the concept of ambiguity in the Sunnis’ tradition can contribute to dialogue between Islamic moral traditions and modern European moral culture, by paving the way for deeper understanding and closer cooperation in today’s multicultural and pluralistic societies
OPTIMIZING EFL LEARNING PROCESSES THROUGH INTEGRATED CODE-MIXING AND CODE-SWITCHING STRATEGIES
The alternation between an acquired foreign language into the specific speaker’s native language has become an inevitable communication phenomenon taking place in modern EFL teaching-learning enterprises. As a result of this conversational assimilation, professional second language teachers are advocated to design their learning milieu flexibly by adequately allowing language learners to utilize their first language to evoke meaningful communication events with other classroom community members. For this reason, code-mixing and code-switching strategies come to the forefront of the educational realm by which EFL teachers and learners can potentially experience more efficient teaching-learning activities. This present-small scale library study was a slight attempt made by the researcher to specifically investigate the potential rewarding impacts brought about by code-mixing and code-switching strategies toward Indonesian EFL learning processes. To this end, 30 previously-conducted code-mixing and code-switching investigations conducted in this archipelago were exhaustively reviewed to generate trustworthy and relevant research results. The researcher selected these 30 prior studies ranging from 2017 until the 2023 year to yield more up-to-date findings for our EFL learning settings. Based on an in-depth library analysis the integration of code-mixing and code-switching strategies has progressively promoted a significant degree of benefits for the entire Indonesian EFL teaching-learning processes in which language learners could foster their desired target language learning proficiency to the fullest level and experience more enjoyable learning climates with teachers along with learning companions
Strengthening Religious Character through Blended Learning in Islamic Education: A Case Study at Muhammadiyah 16 Surabaya
Purpose – This study describes the strategies for strengthening religious character through Blended Learning in the subject of Al-Islam and Kemuhammadiyahan, as well as the supporting and inhibiting factors that influence the reinforcement of students' religious character in the teaching of Al-Islam and Kemuhammadiyahan.Methods – This study employed a qualitative method with data collection techniques including interviews, observations, and documentation. Data condensation was applied by interpreting the collected data to derive meaning, from which conclusions could be drawn.Findings – The results showed that the school had implemented various strategies, including the formation of a special team to prevent bullying. The implementation of anti-bullying programs through learning activities, and cooperation with external parties such as the health department and the police. In addition, the programs such as anti-bullying chants and claps, as well as the implementation of the Pancasila Student Profile Strengthening Project (P5), have proven effective in instilling positive values and creating an inclusive school culture. Limitations – This research is limited to literature studies and field data obtained from a single school context.Value – This study recommends strengthening anti-bullying policies through deeper curriculum integration, enhanced teacher training, and increased parental involvement to foster a safer and more supportive educational environment for students
UNDERSTANDING THE CONCEPT OF SCIENCE IN THE MODERN ERA
This study aims to examine the meaning and relevance of the hadith of Abu Dawud No. 3641 about the virtue of knowledgeable people in facing the challenges of education in the modern era that tends to be pragmatic and materialistic. This study is a qualitative study with the method of library study and tahlīlī analysis. Primary data were obtained from the book of Sunan Abu Dawud, while secondary data came from related books and articles. This study analyzed the sanad and matan of the hadith in depth to ensure its validity. The results of the study show that the sanad of this hadith is muttaṣil (connected) with most of the narrators who are considered thiqa, although there are narrators who are ḍa'īf (weak) so that this hadith is classified as hasan lighairihi and can still be used as an argument. This hadith analogizes the virtue of knowledgeable people like the full moon that illuminates the stars in the sky. The meaning is that knowledgeable people have a broad impact on society compared to worshipers whose benefits are individual. This research contributes to strengthening understanding of the importance of education based on religious values in the midst of modernization, and recommends the integration of religious knowledge and general knowledge to shape the noble morals of students
PROGRESSIVE ISLAMIC THEOLOGY AS A THIRD PATHWAY IN ABDULLAH SAEED’S CONTEMPORARY REVIVAL THOUGHT
This article discusses Abdullah Saeed's thoughts regarding the need for a progressive Islamic discourse for the rise of Islam in the contemporary era. Saeed sees the need to have a dialogue between the treasures of the legacy of classical scholars and the current developments of modern science. Of course, the treasures of the legacy of the classical scholars must be read in depth and critically to find common ground with the socio-historical modern Muslims. The proposed method is using a contextualism approach, namely reading verses by not only looking at the textual side of the universal meaning, but also looking at the context in which Muslims live
Harmonization and Islamic Law Perspective on Endogamous Marriage as a Proactive Strategy to Prevent Divorce in the Coastal Community of Pamekasan, Madura
Marriage is one of the most important institutions that has various forms of traditions. The marriage tradition that has become a tradition among the people of Madura is endogamous marriage, which is significant in preventing divorce. In Addition, Islamic law also provide room to view various perspectives on the practice of endogamous marriage as an effort to unite individuals within a particular social, cultural, or ethnic group as a proactive effort to avoid divorce. This focus will discuss the social structure in preventing divorce among coastal communities, socia lawl solidarity in the tradition of endogamous marriage, and the supporting and inhibiting factors in the tradition of endogamous marriage. This research uses a qualitative field approach with a case study research type. The data collection technique uses observation, interview, and documentation techniques, while the data analysis uses data reduction, data presentation, and conclusion drawing. The results of this study are that the social structure in endogamous marriage prevents divorce with social stability, trust, familiarity, and cultural influence. Social solidarity in the tradition of endogamous marriage among Lembung coastal communities is strengthened by strengthening family relationships and maintaining social order. While the driving factors in the tradition of endogamous marriage by maintaining cultural identity, social cohesion, as well as social control, and inhibiting factors in the tradition of endogamous marriage with social change, economic culture, and social inequality between local communities