International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
https://radjapublika.com/index.php/IJEBAS
<p>This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields Economics, Business, International Management, Islamic Finance, Sharia Administration, Sharia Economics, Accounting, Agriculture Management and Agriculture Economics by publishing high-quality research on current issues within the scope of the social and humanities sciences and digital technology science in emerging markets/countries and developed destinations. Because the biggest window of change is information to answer the challenges of this digital revolution term. Now we must dare to innovate and continue to get to the future.</p> <p>We invite business people, social scientists, industry experts and academic scholars to take part in our journal readers, writers and reviewers.</p> <p>This journal accepts research articles in the fields of Applied Business, Economics, International Management, Islamic Finance, Sharia Administration, Sharia Economics, Accounting, Agriculture Management and Agriculture Economics. The journal is published six times a year <strong>(February, April, June, August, October, December)</strong></p> <p>E-ISSN: <a href="https://issn.lipi.go.id/terbit/detail/20211018131876959" target="_blank" rel="noopener"><strong>2808-4713</strong></a></p>CV. Radja Publikaen-USInternational Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)2808-4713ANALYSIS OF MARGIN, ASSET TURNOVER, AND FINANCIAL LEVERAGE ON PROFITABILITY OF AN AGRICULTURE COMPANY
https://radjapublika.com/index.php/IJEBAS/article/view/2607
<p>The agricultural industry plays a crucial role in Indonesia’s economy, contributing to both economic growth and food security. This research determines the effect of margin, asset turnover, and financial leverage on the profitability of PT. Japfa Comfeed Indonesia from 2015 to 2024 period. PT. Japfa Comfeed Indonesia is a leading agri-food company in Indonesia. Profitability in this research is measured using Return on Equity. This research employs explanatory research with a quantitative approach. Data analysis is conducted using the Multiple Linear Regression method, along with F-tests and t-tests, applied through the SPSS version 29 software. The findings indicate that margin, asset turnover, and financial leverage simultaneously have a significant effect on the company’s profitability. Margin has a significant positive effect on profitability, asset turnover has a significant positive effect on profitability, while financial leverage has a negative but not significant effect on profitability.</p>Alhania Farahanny SofyanOktofa Yudha SudrajadErman Arif Sumirat
Copyright (c) 2025 Alhania Farahanny Sofyan, Oktofa Yudha Sudrajad, Erman Arif Sumirat
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2025-04-212025-04-215246747310.54443/ijebas.v5i2.2607ALIGNING ORGANIZATIONAL STRATEGY FOR MAINTENANCE 4.0: A McKINSEY 7S ANALYSIS OF MRT JAKARTA’S RAILWAY INFRASTRUCTURE MAINTENANCE DIGITAL TRANSFORMATION
https://radjapublika.com/index.php/IJEBAS/article/view/2912
<p>This paper is researching on the readiness of MRT Jakarta’s Railway Infrastructure Maintenance (RIM) Division to improve its level of maintenance, through alignment of organizational strategy with digital transformation. The reliability of equipment is the key for successful Urban Metro, therefore MRT Jakarta is looking to transition from reactive and preventive to predictive, data-driven maintenance. Drawing on the McKinsey 7S framework with Maintenance Digital Transformation (MDT) elements, the research assesses digital readiness in seven dimensions: Strategy, Structure, Systems, Shared Values, Skills, Style, and Staff. A mixed-method approach was adopted, including quantitative surveys and qualitative interviews to determine maturity and pinpoint key areas of weakness. Findings indicate moderate maturity in the majority of dimensions, areas of weakness found in digital system integration, leadership commitment, and staff skills. The paper outlines the Digital Transformation Acceleration Program (DTAP), the structured guide that highlights system automation, integration between departments, and digital competency building. The findings highlight that digital transformation is not merely about technological improvements but demands overall synergy of human, technical, and strategic resources. The study provides tangible insights into action for public infrastructure agencies looking to upgrade maintenance functions and realign internal capabilities to new digital standards.</p>Irham AhmadirizkaGatot Yudoko
Copyright (c) 2025 Irham Ahmadirizka, Gatot Yudoko
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2025-04-302025-04-30521032103810.54443/ijebas.v5i2.2912THE INFLUENCE OF WORKLOAD AND MOTIVATION ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION AT PT JASA RAHARJA NORTH SUMATRA BRANCH
https://radjapublika.com/index.php/IJEBAS/article/view/2746
<p>The study examines the impact of workload and motivation on employee performance, with job satisfaction acting as a mediating variable, at PT Jasa Raharja North Sumatra Branch. A quantitative approach using path analysis was employed to assess relationships among variables. Data were collected through a structured questionnaire from employees selected via proportionate stratified random sampling. The findings indicate that workload negatively affects job satisfaction, while motivation positively influences both job satisfaction and employee performance. Additionally, job satisfaction significantly enhances performance and serves as a crucial mediator in the relationship between workload, motivation, and performance. These results highlight the importance of managing workload efficiently and fostering motivation to improve employee job satisfaction and overall performance. The study provides valuable managerial implications, suggesting that organizations should optimize workload distribution and implement motivation-enhancing strategies to maximize employee productivity. By integrating job satisfaction as a strategic factor, companies can create a more conducive work environment, ultimately leading to better performance outcomes. This research contributes to the existing body of knowledge by confirming the mediating role of job satisfaction in workplace dynamics and offering practical insights for corporate human resource management.</p>Dwi HaryantoPrihatin LumbanrajaVivi Gusrini Rahmadani
Copyright (c) 2025 Dwi Haryanto, Prihatin Lumbanraja, Vivi Gusrini Rahmadani
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2025-04-212025-04-215252953410.54443/ijebas.v5i2.2746COST REDUCTION STRATEGY IN PAPAYA PRODUCTION: IMPLEMENTING DMAIC AND LEAN FARM
https://radjapublika.com/index.php/IJEBAS/article/view/2983
<p>Great Giant Pineapple (GGP) faced significant losses in papaya production in 2022, with actual costs reaching IDR 25,000/Kg against a budget of IDR 5,900/Kg, resulting in a IDR 4.2 billion loss. Plant care and maintenance, particularly fertilization and manual pesticide application, were the primary cost drivers. Utilizing the DMAIC methodology and SAP data, the research focused on cost reduction. Fertilization costs were dominated by materials, which were deemed unchangeable due to research-backed recommendations. Therefore, the study targeted labor efficiency in manual pesticide application. Cost-benefit analysis identified "Improvement Scenario 1" (layout: double-row, 1,8 meter, 3,25 meter operational road) as the most effective/best alternative for cost reduction. This scenario was selected for implementation to achieve cost efficiency in pesticide application, aiming to reverse the substantial losses incurred in papaya production. The project aimed to bring the cost closer to the budgeted amount, thus making the papaya business profitable.</p>Rommy Parcelino PrabowoGatot Yudoko
Copyright (c) 2025 Rommy Parcelino Prabowo, Gatot Yudoko
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2025-04-302025-04-30521106111810.54443/ijebas.v5i2.2983THE EFFECT OF SALES GROWTH, COMPANY SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2023
https://radjapublika.com/index.php/IJEBAS/article/view/2890
<p>This study aims to examine the effect of sales growth, company size, and capital intensity on tax avoidance with the audit committee as a moderating variable. This study utilized 66 mining companies listed on the Indonesia Stock Exchange (IDX). With Purposive Sampling Technique with a total sample of 88 companies during the period 2020 to 2023. The research data is in the form of secondary data obtained from previously published annual reports by accessing the official site of the Indonesia Stock Exchange website at www.idx.co.id. Data analysis was carried out using Moderated Regression Analysis (MRA) with SPSS 30 software. The results of the study showed that sales growth, company size and capital intensity had a positive and significant effect on tax avoidance. However, when sales growth, company size and capital intensity were moderated by the audit committee, their influence was negative (weakening) and significant on tax avoidance.</p>Juni Vivi Engjelina SianturiFahmi Natigor NasutionYeni Absah
Copyright (c) 2025 Juni Vivi Engjelina Sianturi, Fahmi Natigor Nasution, Yeni Absah
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2025-04-302025-04-30521001100910.54443/ijebas.v5i2.2890THE COLORFUL WORLD OF POLLINATION: EXPLORING THE INTERACTIONS BETWEEN PLANTS AND POLLINATORS
https://radjapublika.com/index.php/IJEBAS/article/view/2723
<p>Pollination is a crucial ecological process that enables the reproduction of a wide range of plant species, ensuring biodiversity, ecosystem stability, and food security. This paper explores the dynamic interactions between plants and their pollinators, including the evolutionary mechanisms shaping these relationships. It discusses the various types of pollinators, such as insects, birds, mammals, and wind, and examines plant adaptations that facilitate successful pollination. Furthermore, the paper investigates the ecological significance of pollination, highlighting its role in sustaining food webs and supporting agricultural systems. The growing threats to pollinator populations, including habitat loss, pesticide use, and climate change, are also addressed, emphasizing the urgency of conservation efforts. Understanding the complex web of interactions between plants and pollinators is critical to protecting these essential ecological services and ensuring the health of global ecosystems.</p> <p> </p>Irshad Ahmad WaniZakir Hussain Mir
Copyright (c) 2025 Irshad Ahmad Wani
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2025-04-082025-04-085251451910.54443/ijebas.v5i2.2723THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS
https://radjapublika.com/index.php/IJEBAS/article/view/2946
<p>The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.</p>Alistraja Dison SilalahiCita Ayni Putri SilalahiRukminiMohd. Idris Dalimunthe
Copyright (c) 2025 Alistraja Dison Silalahi, Cita Ayni Putri Silalahi, Rukmini, Mohd. Idris Dalimunthe
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2025-04-302025-04-30521079109410.54443/ijebas.v5i2.2946THE INFLUENCE OF BUDGET TRANSPARENCY ON PUBLIC PARTICIPATION IN REGIONAL FINANCIAL SUPERVISION: A SYSTEMATIC LITERATURE REVIEW
https://radjapublika.com/index.php/IJEBAS/article/view/2841
<p>This systematic literature review explores the impact of budget transparency on public participation in regional financial supervision. The review highlights the essential role of transparency in promoting accountability, fostering public trust, and enhancing the efficiency of local governance. Public participation, as a key element in the budgeting process, helps to ensure that government expenditures align with the needs and priorities of citizens, thereby improving the effectiveness of financial oversight. The review also addresses the challenges and barriers faced in implementing budget transparency and public participation, such as limited public access to financial information, lack of civic engagement, and political resistance. By synthesizing findings from various studies, the review underscores the significance of fostering a transparent, inclusive environment that encourages active public participation in regional financial management. The study concludes that effective budget transparency, coupled with robust public involvement, is essential for achieving sustainable development and good governance at the regional level.</p>Lilis Karfina ARHaliahNirwana
Copyright (c) 2025 Lilis Karfina AR, Haliah, Nirwana
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2025-04-302025-04-305256957410.54443/ijebas.v5i2.2841ANALYSIS OF CONTENT MARKETING AND CREDIBILITY STRATEGIES ON THE GROWTH OF UMKM BUSINESS IN MEDAN CITY
https://radjapublika.com/index.php/IJEBAS/article/view/2691
<p>The main indicators that make MSMEs experience many losses to the point of bankruptcy, including consumer demand for the product is decreasing, then the regulations and policies issued by the government do not provide direct benefits in developing MSMEs so that they are not felt directly by the community, especially Micro, Small and Medium Enterprises (MSMEs) who have to close for a long time. The purpose of this studyreview and analyze Online Marketing Strategies and Credibility in Reducing Bankruptcy of MSMEs in Medan City.This study uses a data analysis method using SmartPLS software. The results of the study showContent marketing has a significant effect on Credibility. Credibility does not have a significant effect on Business Growth. Credibility as an intervening variable has a significant impact in increasing the influence of Content marketing on Business Growth.</p>Bunga Aditi
Copyright (c) 2025 Bunga Aditi
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2025-04-052025-04-055249650610.54443/ijebas.v5i2.2691THE EFFECT OF TRANSFER PRICING , SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
https://radjapublika.com/index.php/IJEBAS/article/view/2923
<p><strong>This study</strong> aims to analyze the effect of transfer pricing, sales growth and profitability on tax avoidance with the company size pandemic as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange in 2021-2023.</p> <p><strong>This type</strong> of research is quantitative which uses secondary data with testing tools in the form of EVIEWS 12, and the sample used was 38 energy sector companies with purposive sampling technique as the sample selection technique.</p> <p><strong>The results</strong> of hypothesis testing show that Transfer pricing and sales growth have a positive and significant effect on tax avoidance. Profitability has a negative and significant effect on tax avoidance. Company size significantly moderates the effect of transfer pricing and sales growth on tax avoidance. Company size does not significantly moderate the effect of profitability on tax avoidance.</p>Melita ManurungRina BukitIrman Syarif
Copyright (c) 2025 Melita Manurung, Rina Bukit, irman Syarif
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2025-04-302025-04-30521066107810.54443/ijebas.v5i2.2923Reassessing Inequality in India: A Contemporary Sociological review
https://radjapublika.com/index.php/IJEBAS/article/view/2755
<p>India, as one of the fastest-growing economies, also remains one of the most unequal societies. Over the past three decades, economic inequality has widened significantly, with the wealthiest individuals accumulating wealth at an unprecedented rate while marginalized communities continue to struggle for fair wages, quality education, and healthcare. This growing disparity disproportionately impacts women and children, exacerbating social vulnerabilities. The Time to Care report, released before the 50<sup>th</sup> annual meeting of the World Economic Forum (WEF), highlights that the wealthiest 1% of India’s population holds four times more wealth than 70% (approximately 950 million people) of the population. Furthermore, the global billionaire count has doubled in the past decade, intensifying socioeconomic divisions. Gender inequality, a critical dimension of this disparity, is evident in political representation, economic participation, and healthcare access. Reports indicate a consistent decline in India’s gender equality rankings: 108<sup>th</sup> among 153 countries in 2019, 112<sup>th</sup> in 2020, 140<sup>th</sup> in 2021, 135<sup>th</sup> in 2022, 127<sup>th</sup> in 2023, and 129<sup>th</sup> in 2024. This growing inequality, particularly gender-based disparities, raises significant sociological concerns. This article, therefore, offers a sociological analysis of economic, gender, education and Healthcare inequality in India, structured into these key discussions. </p>Mohsin Hassan HajamIndira Priyadarshini
Copyright (c) 2025 Mohsin Hassan Hajam, Indira Priyadarshini
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2025-04-292025-04-295255556110.54443/ijebas.v5i2.2755MYSTICAL KASHMIR: A PARADISE FOR TRAVELERS AND EXPLORERS
https://radjapublika.com/index.php/IJEBAS/article/view/2633
<p>The Kashmir Valley, also called the Vale of Kashmir, is an intermontane valley in the northern region of Jammu and Kashmir, a union territory governed by India. It is a key part of the larger Kashmir region, which has been subject to territorial disputes involving India, Pakistan since 1947, and China since 1962. Enclosed by the Himalayas, with the Pir Panjal Range to the southwest and the Greater Himalayas to the northeast, the valley spans approximately 135 kilometers in length and 32 kilometers in width. The Jhelum River traverses the region, which forms a major part of the Kashmir Division. Recognized as "Paradise on Earth," Kashmir is a prominent tourist destination, attracting global visitors with its breathtaking landscapes, verdant valleys, and snow-capped mountains. This study examines the region’s leading tourist attractions, highlighting its natural beauty and cultural significance.</p>Shabir Ahmad LoneRawnaq Ara Parvin
Copyright (c) 2025 Shabir Ahmad Lone, Rawnaq Ara Parvin
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2025-03-282025-03-285248448810.54443/ijebas.v5i2.2633THE INFLUENCE OF LOCAL GOVERNMENT CHARACTERISTICS ON REGIONAL FINANCIAL PERFORMANCE ACEH PROVINCE
https://radjapublika.com/index.php/IJEBAS/article/view/2913
<p>This study aims to examine the Influence of Regional Government Characteristics on the Financial Performance of Aceh Province. The characteristics of the regional government studied include the size of the region, the level of dependence on the center and regional financial performance examined using the Harmony Ratio which includes operating expenses, capital expenditures and regional expenditures. The research method used is quantitative. This study uses secondary data using time series data for 30 years from 1994 to 2023. The data used in this study are annual data from each variable sourced from the official website (BPS and PPID). Data analysis uses multiple linear regression analysis. The results of this study state that regional size does not affect regional financial performance as measured using the harmony ratio, namely operating expenses, capital expenditures and regional expenditures. While the variable Level of dependence on the center has a positive and significant effect on regional financial performance as measured using the harmony ratio, namely operating expenses, capital expenditures and regional expenditures in Aceh Province.</p>Nadira SalsabilaM RasyidinM Saleh
Copyright (c) 2025 Nadira Salsabila, M Rasyidin, M Saleh
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2025-04-302025-04-30521031104710.54443/ijebas.v5i2.2913Gender Equality in the Workplace: Challenges and Progress in the 21st Century
https://radjapublika.com/index.php/IJEBAS/article/view/2747
<p>Gender equality in the workplace remains a central issue in the global discourse on human rights and inclusive development. Despite progress in education and employment participation, significant gender disparities persist in wages, leadership representation, occupational roles, and access to opportunities. This research paper explores the major challenges to achieving gender equality at work, such as the gender pay gap, occupational segregation, underrepresentation in leadership positions, and the unequal burden of unpaid care work. It also highlights notable progress made in the 21st century, including legal reforms, corporate diversity programs, and supportive policies for working women. The paper concludes by offering strategic recommendations to accelerate progress, emphasizing the importance of systemic change, inclusive practices, and cultural transformation in achieving gender-equal workplaces.</p>Shujaat Yousuf pirzada
Copyright (c) 2025 Shujaat Yousuf pirzada
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2025-04-162025-04-165254554910.54443/ijebas.v5i2.2747I MAMMOGRAPHY ACCEPTANCE WITH INSIGHTS FROM PATIENT AND HEALTHCARE PROFESSIONAL USING UTAUT
https://radjapublika.com/index.php/IJEBAS/article/view/2601
<p>Breast cancer currently positioned as the leading cause of cancer-related mortality among women in Indonesia, highlighting the urgent need for early detection and accurate diagnosis. AI-assisted mammography is one of a potential solution to detect the cancer early and reduce radiologist workload. However, the adoption of AI mammography remains limited, due to skepticism among healthcare professionals, and a lack of patient awareness. This study aims to evaluate the acceptance of AI mammography using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, by incorporating insights from both healthcare professionals and female patients aged 30 and above. A mixed-method approach was employed, quantitative surveys from 480 women and interviews 8 healthcare professionals. The results indicate that Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions significantly impact Behavioral Intention to adopt AI mammography. However, the relationship between Behavioral Intention and actual Use Behavior did not meet reliability and validity thresholds, suggesting that adoption is still in its early phase. Key barriers identified include limited AI exposure, infrastructure disparities, regulatory constraints, and concerns over job displacement among radiologists.</p> <p> </p>Aulia Dyah Hutami KawigrahaDina Dellyana
Copyright (c) 2025 Aulia Dyah Hutami Kawigraha, Dina Dellyana
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2025-04-212025-04-215245946610.54443/ijebas.v5i2.2601THE EFFECT OF PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE ON THE USAGE INTENTION OF SELF-APPOINTMENT ON MYSILOAM APPS MEDIATED BY TRUST
https://radjapublika.com/index.php/IJEBAS/article/view/2898
<p><strong><em>Introduction</em></strong><em>: Appointment system is very important for people who often have busy schedules to ensure that no time is wasted. Patients mostly dissatisfy on consultation waiting time when they go to the outpatient department. By making it easier for them to make their own appointments, hospitals can also improve operational efficiency. Web-based Appointment System (WAS) in real time model that have been integrated into mobile phone applications such as MySiloam apps can be a strategy though the adoption is still not optimal.</em></p> <p><strong><em>Aim</em></strong><em>: To assess if the perceived usefulness (PU) and perceived ease of use (PEOU) application can influence on the usage intention of the self-appointment feature in the MySiloam application and trust can be a mediator.</em></p> <p><strong><em>Method</em></strong><em>:</em> <em>A quantitative method. The quiestionnaire data from 106 samples was analyzed using Structural Equation Model (SEM) approach. SEM analysis and hypothesis testing using the WarpPLS application with the Partial Least Squares (PLS) method.</em></p> <p><strong><em>Results</em></strong><em>: MySiloam users at RS K Jakarta mostly are women aged 17-30 years with a bachelor's degree and work as employee. Analysis results show that PU and PEOU has a significant positive effect on trust of MySiloam user. Perceived Usefulness does not have a significant effect on intention to use while PEOU has. Trust also has a significant positive effect on the intention to use MySiloam. Indirectly, PU has a significant positive effect on the intention to use MySiloam mediated by trust while PEOU does not have significant effect through trust.</em></p> <p><strong><em>Discussion: </em></strong><em>The hypothesis in this study was rejected because the results were not significant, meaning that the perception of usefulness in the MySiloam application did not have a major impact on the intention to use of MySiloam users. It can happen because the factors that influence usage intention of an application are various such as user experience, application quality and hospital responsiveness. Therefore, users may find MySiloam useful but do not intend to use it because there are other factors that are more influential in their considerations. This also happened in other study where the users felt it doesn’t make any difference to use application or go directly to the hospitals. Thus, application developers should consider all of the factors and promote the benefit of MySiloam especially in PEOU and trust so that users will have more intention to use it.</em></p>Laurentia Cindy Gani WijayaHery Winoto TJ
Copyright (c) 2025 Laurentia Cindy Gani Wijaya, Hery Winoto TJ
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2025-04-302025-04-30521019103110.54443/ijebas.v5i2.2898THE SECRET LIVES OF FORESTS: A DESCRIPTIVE STUDY OF PLANT COMMUNITIES AND ECOSYSTEM DYNAMICS
https://radjapublika.com/index.php/IJEBAS/article/view/2724
<p>Forests, often referred to as the "lungs of the Earth," are complex ecosystems composed of diverse plant communities that interact with each other and the environment in dynamic ways. This paper provides a descriptive study of forest plant communities and ecosystem dynamics, focusing on the intricate processes that shape the structure, function, and sustainability of these ecosystems. By examining key ecological concepts such as plant-pollinator relationships, nutrient cycling, competition, succession, and symbiosis, this study sheds light on the unseen, yet essential, interactions within forest ecosystems. Understanding these dynamics is crucial for the conservation and management of forests, especially in the face of anthropogenic pressures. The research emphasizes the importance of plant communities in maintaining ecosystem balance and highlights the critical role of forests in global biodiversity and climate regulation.</p>Zakir Hussain MirIrshad Ahmad Wani
Copyright (c) 2025 Zakir Hussain Mir
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2025-04-082025-04-085252152810.54443/ijebas.v5i2.2724INNOVATIVE WAQF MODELS FOR SUSTAINABLE ECONOMIC DEVELOPMENT: ASSESSING LEGAL FRAMEWORKS AND PRACTICES IN INDONESIA CONTEXT
https://radjapublika.com/index.php/IJEBAS/article/view/2981
<p>This study addresses the significant potential of waqf assets in Indonesia, which are currently underutilized due to a primary focus on charitable and religious purposes, thereby limiting their contribution to sustainable economic development. The aim of the study is to explore how waqf can contribute to economic growth, identify new models for using waqf, and suggest ways to overcome the challenges in waqf development. Using a legal research approach, the study analyzes legal frameworks, reviews existing literature, and compares waqf practices, gathering data from legal sources, academic articles, and policy reports. The findings show that while waqf could significantly boost Indonesia's economy, issues like weak legal support, lack of transparency, and limited skills among waqf managers hold back progress. Innovative models, such as cash waqf linked sukuk, blended finance waqf and crowdfunding waqf, are proposed as effective solutions. In conclusion, to fully realize waqf's potential for sustainable economic growth, comprehensive reforms are needed, including improving the skills of waqf managers, increasing transparency, and updating legal frameworks. By adopting new financing models and encouraging public participation, waqf can become a vital part of inclusive economic development in Indonesia.</p>Riyan Al Fajri
Copyright (c) 2025 Riyan Al Fajri
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2025-04-302025-04-30521099110510.54443/ijebas.v5i2.2981ANALYSIS OF BUSINESS MODEL DEVELOPMENT AT TUNAS BANGSA GUNUNG SAHARI CHRISTIAN ELEMENTARY SCHOOL USING BUSINESS MODEL CANVAS
https://radjapublika.com/index.php/IJEBAS/article/view/2880
<p>This study aims to map, evaluate, and improve the business model of Tunas Bangsa Gunung Sahari Christian Elementary School. The method used is qualitative, with data collection techniques through Focus Group Discussions (FGD) and in-depth interviews to gather information and analyze the business model. The subject of this research is Tunas Bangsa Gunung Sahari Christian Elementary School. The results of the study show that Tunas Bangsa Gunung Sahari Christian Elementary School has not fully implemented the Business Model Canvas approach. As a future business development effort, the nine elements in the Business Model Canvas were added and adjusted for the improvement of the existing business model. Additionally, the results of the SWOT analysis produced ten alternative strategies that can be used to support future business development.</p>Maruli Toga MuliaA. Dewantoro Marsono
Copyright (c) 2025 Maruli Toga Mulia, A. Dewantoro Marsono
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2025-04-302025-04-305257558710.54443/ijebas.v5i2.2880DEFORESTATION AND ITS EFFECTS ON LOCAL CLIMATE PATTERNS: AN ANALYTICAL STUDY
https://radjapublika.com/index.php/IJEBAS/article/view/2704
<p style="margin: 0cm; text-align: justify;"><span lang="EN-US" style="font-size: 11.0pt;">Deforestation is a significant environmental issue that disrupts ecosystems, alters climate patterns, and contributes to global warming. This study examines the impact of deforestation on local climate patterns, focusing on temperature variations, precipitation changes, and shifts in humidity levels. Using case studies from tropical and temperate regions, the paper highlights the link between forest loss and climatic changes. The findings suggest that deforestation intensifies local warming, disrupts precipitation cycles, and exacerbates extreme weather events. The study underscores the urgency of implementing sustainable forest management practices to mitigate these adverse effects.</span></p>Rifat Khursheed
Copyright (c) 2025 Rifat Khursheed
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2025-04-082025-04-085250751310.54443/ijebas.v5i2.2704COMPARISON OF REGIONAL TAXES, GENERAL ALLOCATION FUNDS, SPECIAL LOCATION FUNDS AND CAPITAL EXPENDITURE IN REGION I SUMATERA
https://radjapublika.com/index.php/IJEBAS/article/view/2924
<p>The purpose of this study is to determine the comparison of regional taxes, general allocation funds, special allocation funds and capital expenditures in the regional region I of Sumatra. In this study, a quantitative research type was used to examine certain populations and samples, data analysis using statistical equations with the aim of testing the established hypothesis. The population or sample in this study was Aceh Province and North Sumatra Province, which are located in region I of Sumatra with data taken 15 years each from the two provinces. In this study, secondary data types were used. The results of this study showed that regional taxes, general allocation funds, special allocation funds and capital expenditures differed between Aceh Province and North Sumatra Province. Regional taxes in Aceh Province and North Sumatra Province have significant differences. General allocation funds in Aceh Province and North Sumatra Province also have significant differences. And special allocation funds in Aceh Province and North Sumatra Province have significant differences. As well as capital expenditures in Aceh Province and North Sumatra Province there are significant differences.</p>Ana AnnisaSri WahyuniAzka Rizkina
Copyright (c) 2025 Ana Annisa, Sri Wahyuni, Azka Rizkina
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2025-04-302025-04-30521056106510.54443/ijebas.v5i2.2924CORAL FISH DIVERSITY IN THE MARINE WATERS OF CENTRAL TAPANULI REGENCY
https://radjapublika.com/index.php/IJEBAS/article/view/2770
<p>This study aims to identify and analyze the diversity of coral fish in the marine waters of Central Tapanuli Regency, which includes the areas of Mursala Island, Binasi Beach, and Pandan Waters. The method used is a qualitative approach with field observation, visual identification of species, and interviews with coastal communities. The results showed that there were 35 species of reef fish from 12 families identified, with Mursala Island being the location with the highest diversity. The dominant families include Pomacentridae, Chaetodontidae, and Labridae. Variations in diversity between locations are influenced by coral reef conditions, human activities, and the quality of the aquatic environment. Population declines of some reef fish species were also identified, which were related to environmentally unfriendly fishing practices and habitat degradation. These results reinforce the importance of sustainable management of marine resources by involving local communities as the main actors of conservation. This research provides an initial overview of the potential for marine biodiversity in Central Tapanuli and is the basis for coral reef ecosystem conservation policies in western Indonesia.</p>Hasan SitorusKimberly Febrina Kodrat
Copyright (c) 2025 Hasan Sitorus, Kimberly Febrina Kodrat
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2025-04-292025-04-295256256810.54443/ijebas.v5i2.2770AFGHAN RULE IN KASHMIR (1752–1819): A CULTURAL CROSSROADS
https://radjapublika.com/index.php/IJEBAS/article/view/2643
<p>Kashmir, often referred to as the "Kingdom of Fairies" and "Heaven on Earth," has a rich and diverse history marked by the rule of multiple dynasties, including those of Muslim, Hindu, and Buddhist rulers. Each ruling dynasty contributed to the region’s distinct cultural heritage, shaping its identity over time. Culture, which encompasses the way of life of a community, reflects the unique characteristics of its people. The Afghan rule in Kashmir (1752–1819) was deeply rooted in Islamic principles and traditions, significantly influencing Kashmiri society. This study aims to examine the cultural values of the Afghans and their impact on Kashmiri society during this period. Historical evidence suggests that Kashmiri society underwent notable cultural and social transformations under Afghan governance. Various aspects of Kashmiri life, including social structure, customs, early marriage traditions, the status of women, language and literature, culinary practices, currency issuance, archaeological artifacts, monuments, architecture, recreational activities, theaters, the flourishing shawl industry, and the taxation system, were either directly or indirectly influenced by Afghan rule. Despite these changes, Kashmir remained a land of peace and cultural openness, embracing diverse influences and developments. This study is based on information gathered from secondary sources to analyze the cultural and social impact of Afghan rule on Kashmir.</p> <p> </p>Shabir Ahmad LoneKulatunga Mudiyanselage Rohitha Dasanayaka
Copyright (c) 2025 Shabir Ahmad Lone, Kulatunga Mudiyanselage Rohitha Dasanayaka
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2025-03-282025-03-285248949510.54443/ijebas.v5i2.2643DIGITAL MARKETING ADOPTION BY MSMES IN INDONESIA: BETWEEN TECHNOLOGICAL AWARENESS AND RESOURCE LIMITATIONS
https://radjapublika.com/index.php/IJEBAS/article/view/2914
<p style="margin: 0cm; text-align: justify;"><span lang="EN-US" style="font-size: 11.0pt;">This research delves into the burgeoning landscape of digital marketing adoption among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. While technological awareness of digital marketing's potential benefits is growing, significant resource limitations often hinder widespread implementation. This abstract explores the interplay between this awareness and these constraints, examining the opportunities and challenges faced by Indonesian MSMEs in leveraging digital tools for growth and competitiveness. The study investigates the key factors influencing the adoption of digital marketing strategies, including the level of digital literacy, financial resources, access to infrastructure, and perceived benefits. It also considers the types of digital marketing tools and platforms most commonly utilized by MSMEs in the Indonesian context. Furthermore, the research analyzes the impact of digital marketing adoption on various aspects of MSME performance, such as market reach, customer engagement, and sales growth. Ultimately, this research aims to provide insights into the current state of digital marketing adoption within the Indonesian MSME sector, identify the key barriers to broader uptake, and suggest potential strategies to facilitate more effective integration of digital marketing practices. By understanding these dynamics, stakeholders can develop targeted interventions to empower Indonesian MSMEs to thrive in the digital economy.</span></p>Rakesh Sitepu
Copyright (c) 2025 Rakesh Sitepu
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2025-04-302025-04-30521050105510.54443/ijebas.v5i2.2914The Impact of Social Media on Political Participation
https://radjapublika.com/index.php/IJEBAS/article/view/2748
<p>In recent years, social media has emerged as a transformative force in the political landscape, reshaping the ways in which citizens engage with political processes and express their opinions. This paper explores the multifaceted impact of social media on political participation, particularly in democratic societies. By analyzing existing literature, case studies, and empirical data, the study examines how platforms like Facebook, Twitter (X), and Instagram influence civic engagement, voter turnout, protest mobilization, and the formation of political opinions. The paper finds that while social media significantly enhances access to political information and facilitates civic dialogue, it also raises concerns regarding misinformation, polarization, and echo chambers. The conclusion highlights the dual role of social media as both an enabler and a disruptor of political participation.</p>MIR AADIL BASHIR
Copyright (c) 2025 MIR AADIL BASHIR
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2025-04-162025-04-165255055410.54443/ijebas.v5i2.2748