Leading & Enlightening Journal UMY
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The portrait of good governance of islamic philanthropic institutions in achieving the SDGs
No full textResearch aims: This study aims to analyze the governance of Amil Zakat Muhammadiyah (LAZISMU) in East Java in achieving sustainable development goals (SDGs).Design/Methodology/Approach: This study uses a qualitative approach with semi-structural and Focus Group Discussion (FGD) interview techniques with leaders in three LAZISMU regions in the East Java region.Research findings: This study shows that zakat institutions have served as an Islamic philanthropic institution. LAZISMU East Java managed to overcome poverty, community economic impurity and improve welfare. Good governance has a role in encouraging the realization of SDGs, namely, transparency, accountability and trust or integrity. In addition, discipline or obedience, efficiency and effectiveness, independent, innovative, justice, participation, professionalism and responsive. LAZISMU has achieved sustainable development goals (SDGs) as follows: Poverty Alleviation (1), Decent Work and Economic Growth (8), Qualified Education (4), Health Service (3), Social Humanity [Zero Hunger (2), Reduced Inequalities (10) and Climate Action (13)], Welfare of society (ummah) [(peace justice, and strong institutions (16) and partenships for the goals (17)]. The study also found challenges in the application of governance, such as HR limitations, brought together the pattern of governance between institutions in various regions of the research object.Theoretical contribution/Originality: This study contributes to enriching governance literature and the role of Zakat institutions in achieving sustainable development goals (SDGs).Practitioner/Policy implication: This study emphasizes the importance of governance in the management of zakat institutions in achieving SDGs and the need for greater support from the National Amil Zakat (BAZNAS).Research limitation/Implication: This study has limitations, in three LAZISMU in the East Java region. In addition, data collection is only through deep interviews and FGD
Enhancing Corn Yields on Alluvial Soil Through Dolomitic Lime and Azolla sp. Liquid Organic Fertilizer
No full textThese soils are subject to periodic flooding, leading to acidic conditions and low fertility. This study aimed to determine the role of dolomitic lime and Azolla sp. liquid organic fertilizer in enhancing corn yields on alluvial soils. The experiment utilized a completely randomized design (CRD) factorial with two factors. The first factor included three dolomite lime dosage levels: 0, 2, and 4 Mg ha−1. The second factor was levels of Azolla sp. liquid organic fertilizer: 0, 50, and 100 ml L−1. Each treatment was repeated three times, resulting in 27 experimental units. Data were analyzed using ANOVA with the F test, followed by the Least Significant Difference (LSD) test at a 5% significance level. Observations included soil pH, plant height, Leaf Area Index (LAI), weight of 100 kernels, corn dry yield, and liming and fertilization efficiency. The relationship between variables and yield is expressed as: Yield = -10.032 + 1.007 pH + 1.796 LAI + 0.17 weight of 100 kernels; R2 = 74.9%. The highest corn yield was 7.35 Mg ha−1 with a liming efficiency of 30%. Applying 100 ml L−1 of Azolla sp. liquid fertilizer resulted in a yield of 7.23 Mg ha−1 with a fertilization efficiency of 28%
The Implementation of Cultural and Religious Empowerment for Social Cohesion: A Local Governance Perspective
No full textThis research focuses on the implementation of community empowerment grounded in cultural and religious values to strengthen social cohesion from a local governance perspective, using a case study of the religious brotherhood program in Magelang City, Central Java, Indonesia. Using a case study-based qualitative method, this research collected data through in-depth interviews, observations, document studies, and focus group discussions. The concept of local governance developed in public policy studies was used. The findings indicated that religious and cultural empowerment has followed governance principles such as decentralization and multi-actor relations. As a process, the implementation of this policy has created three models of empowerment: empowerment through the formalization of religious and cultural practices, empowerment through new religious and cultural creations, and no empowerment. However, local governance still faces effectiveness challenges, including a lack of connectivity among actors and limited community participation. The next problem is that there is no shared understanding of the concept among the field's actors. This finding highlights the close relationship between community empowerment and governance: strengthening governance mechanisms enhances the effectiveness of community empowerment programs grounded in cultural and religious values. This finding fills a gap in previous studies on empowerment that were separate from governance. The study contributes, theoretically, to understanding local governance effectiveness in promoting empowerment and social cohesion, and, practically, to improving empowerment initiatives in religious and cultural domains
Japanese Business Communication Competency: What Competencies Do Students Need to Work in Japan?
No full textBased on instructors’ perspectives, this study aims to identify the Japanese business communication competency needs of students at Training Institutions (LPK) in West Java. The background of this research lies in the fact that LPK training programs primarily focus on achieving the Japanese Language Proficiency Test (JLPT) N4 level, whereas the demands of the Japanese workplace emphasize contextual, productive, and work-ethic–based business communication skills. This study employed a quantitative survey involving 113 LPK instructors as respondents. The research instrument was a questionnaire using a four-point Likert scale. The communication competency areas were developed by synthesizing several relevant studies addressing listening, speaking, reading, writing, and supporting competencies.
Descriptive statistical analysis showed that receptive skills (listening and reading) had higher average scores than productive skills (speaking and writing). Writing competency ranked lowest, particularly in the area of formal business correspondence. Conversely, supporting competencies, such as work ethic, occupational safety, and basic knowledge of Japanese culture, were considered highly important by instructors. These findings suggest that the LPK curriculum should enhance productive skills through simulation-based learning in authentic workplace contexts. This study recommends the development of a more applicable and contextual business communication curriculum aligned with Japanese workplace needs, as well as professional training for instructors to effectively teach business communication
Reducing Accounting Complexity in Manufacturing MSMEs through Iterative Design of General Code-Based Systems
No full textAccounting complexity is one of the main factors behind MSMEs' resistance to preparing financial information. However, with technological advancements, lengthy, complex accounting cycles can be streamlined. This study aims to develop a web-based accounting system using a general code recognition method to automatically classify transaction activities into specific account types, assisting MSME owners in preparing financial reports, and reducing perceived accounting complexity by improving accessibility, usability, and informational value. The research involves alpha version system development, user workshops, system implementation among participant MSMEs, interviews to explore perceptions and experiences, and result interpretation. Findings show that of 12 beta testers, 7 consistently entered data over 4 consecutive months and found the system helpful; 3 found it helpful but struggled with consistency; and 2 were not interested. Nine MSMEs found the system’s information especially useful for understanding cash flow, inventory, and cost of goods sold. Meanwhile, six MSMEs have started using the system's financial ratios to manage business operations
Investigating the Determinants of Cash Waqf Donation Intention in West Kalimantan: An Analysis of Urban-Rural Areas
No full textCash waqf has increasingly been promoted as a strategic instrument for Islamic social finance and community development in Indonesia. This study examines the influence of attitudes, subjective norms, and perceived behavioural control on the intention to donate cash waqf, with education as a moderator and religiosity as a moderated moderator across urban and rural areas. This study utilized a hierarchical regression model with a sample size of 200 respondents from West Kalimantan Province, Indonesia. The findings show that intention is mainly driven by positive attitudes and perceived behavioural control, while subjective norms have no significant influence in either urban or rural areas. Education moderates these relationships differently across regions, and religiosity further strengthens the role of education in rural contexts. This research delivers fresh perspectives on the complexity and extension of the Theory of Planned Behaviour in understanding the intention to donate cash waqf, thereby providing recommendations for policymaking. Furthermore, these findings can improve cash waqf literacy, promote multi-stakeholder collaboration, and tailor outreach strategies to urban and rural contexts for more effective engagement on cash waqf
Optimization of Ultrasound-Assisted Extraction (UAE) Parameters of Clitoria ternatea L. Using Response Surface Methodology: Effects on Phytochemical Content and UV-Protective Activity
No full textSolar radiation includes ultraviolet (UV) rays that can induce adverse effects on the skin due to increasing environmental exposure. Sunscreen application is an effective approach to prevent UV-related skin damage, and natural products rich in phenolic and flavonoid compounds have gained attention as alternative photoprotective agents. This study aimed to determine the optimal UAE conditions for Clitoria ternatea flower to achieve maximum secondary metabolite content and UV-protective activity, evaluated through total phenolic content (TPC), total flavonoid content (TFC), Sun Protection Factor (SPF), percentage of erythema transmission (%Te), and pigmentation transmission (%Tp). Optimization was performed using Response Surface Methodology (RSM) with a Box–Behnken Design generated by Design-Expert® software version 13, involving three independent variables and 15 experimental runs. Phytochemical screening confirmed that all extract batches contained phenolic and flavonoid compounds. RSM analysis successfully identified the optimal extraction parameters at a solid-to-solvent ratio of 14.51, an ethanol–water solvent ratio of 100:0, and an extraction time of 60 minutes. Under these conditions, the predicted responses were 38.37 mg GAE/g extract for TPC, 44.05 mg QE/g extract for TFC, an SPF value of 17.31, %Te of 1.40%, and %Tp of 2.02%. These findings demonstrate that optimized UAE enhances the recovery of bioactive compounds and improves the UV-protective potential of Clitoria ternatea flower extract, supporting its application as a natural sunscreen agent
Halal authentication study of the chicken siomay with the adulteration of pork using FTIR spectroscopy combined with chemometrics
No full textIndonesia has a predominantly Muslim population, resulting in strong demand for halal products. Siomay, a type of dimsum originating in China, was initially made with pork but was later made with chicken to be marketed in Muslim countries. The large number of siomay produced by home industries is detrimental to Muslim consumers because the products are not halal-labeled, so their halal status is unknown. This study, thus, aims to identify chicken siomay and to analyze potential pork adulteration for halal verification using Fourier Transform Infrared (FTIR) spectroscopy coupled with chemometric techniques. The samples analyzed in this study consist of chicken siomay mixed with different concentrations of pork, which were used as training and testing sets. The animal fatty acid components in the samples were extracted using the Folch method, followed by spectral data acquisition by FTIR spectroscopy at wavenumbers of 4000-500 cm-1. The spectra results were used as chemometric modeling variables. The PCA (Principal Component Analysis) was performed to determine the most influential principal components in sample grouping, namely Dimension 1 (82.8%) and Dimension 2 (10.1%), with a wavenumber of 1744 cm-1 as the variable that contributed most to building the PCA model. Meanwhile, the PLS-DA (Partial Least Squares-Discriminant Analysis) was used to differentiate chicken fatty acids, pork fatty acids, and their binary mixture, with AUC-ROC values of 1.000, 0.9889, and 0.9630, respectively. These results indicate the quality of the discrimination model with high sensitivity and specificity
Strategic Management of Regional Disparities: Human Development Analysis of the Madura Islands Using GMM
No full textThis study analyzes the factors influencing the Human Development Index (HDI) in the Madura Islands, focusing on the impacts of poverty, unemployment, household consumption expenditure, and Gross Regional Domestic Product (GRDP). The research employs a dynamic panel data model and the Generalized Method of Moments (GMM) using data from 2012 to 2021. This approach examines both short-term and long-term effects of the selected economic and social variables on HDI. Findings reveal that the previous year's HDI positively influences the current year's HDI, indicating strong persistence. High poverty and unemployment levels significantly negatively affect HDI, while household consumption expenditure is not significant. GRDP positively impacts HDI in the long term. Surprisingly, unemployment shows a short-term positive effect, suggesting the role of targeted social interventions. The study supports theories of cumulative causation and emphasizes the need for inclusive growth strategies. It provides valuable policy insights for enhancing human development and addressing regional disparities in the Madura Islands. The results underscore the importance of sustained economic growth, quality public services, and targeted poverty alleviation and employment policies
Innovation and Resilience in Philippine Cities: Post-Pandemic Economic Performance Through the CMCI Framework
No full textThis study assesses how innovation and resiliency, as measured through the City and Municipality Competitiveness Index (CMCI) framework, affect the Philippine Cities’ post-pandemic economic performance. A panel-corrected standard error regression analysis was employed to analyze data from 146 Philippine cities covering the period from 2022 to 2024. Findings show that innovation exert significant positive effect on economic performance. Specifically, intellectual property registration and internet services significantly increase LSIR, confirming the importance of digital access and knowledge-based growth. Conversely, startup facilities revealed a negative association, likely due to high operational costs and underdeveloped ecosystems in Philippine cities. Moreover, findings show that resiliency have significant negative effect on economic performance. This is likely due to costly resiliency projects that may misallocate resources, thereby burdening fiscal capacity and local economy. Additionally, resiliency sub-indicators such as land-use planning, disaster planning, and utilities can significantly enhance economic performance. However, excessive complexity and high costs for these may strain fiscal budgets and hinder local economies. Emergency infrastructure, early warning systems, and resilience-related employed population showed a negative effect due to high upfront costs and resource diversion from revenue-generating activities. Furthermore, promoting innovation and implementing efficient resilience strategies without straining local revenues are necessary for Philippine cities towards sustainable post-pandemic recovery