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Design and Evaluation of a Mudharabah-Based Dairy Goat Investment Model Renaldo, Nicholas; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Indrastuti, Sri; Faruq, Umar; Musa, Sulaiman; Wahid, Nabila
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i3.302

Abstract

The livestock sector plays a strategic role in strengthening food security, rural income generation, and sustainable agribusiness development in emerging economies. However, access to capital remains a critical constraint for small-scale livestock farmers, particularly under conventional interest-based financing systems that impose rigid repayment obligations amid biological and market uncertainties. This study aims to design and evaluate a mudharabah-based dairy goat investment model by integrating Islamic contract principles with livestock production economics. Using a quantitative financial feasibility modeling approach, the study simulates a one-year partnership contract incorporating milk revenue sharing, offspring profit allocation, biological production cycles, risk mitigation mechanisms, and monthly return distribution. Financial performance is assessed using Return on Investment (ROI), Net Present Value (NPV), and Payback Period, complemented by sensitivity analysis under optimistic, moderate, and pessimistic scenarios. The results indicate that the dual-revenue mudharabah model generates positive returns, maintains financial feasibility under moderate production variability, and enhances liquidity through periodic income distribution. From a theoretical perspective, the study extends Agency Theory by demonstrating that profit-sharing mechanisms improve incentive alignment and reduce agency costs, while operationalizing Islamic Contract Theory into a measurable agribusiness investment framework. The findings suggest that mudharabah-based livestock investment offers an economically viable, sharia-compliant, and socially inclusive financing alternative for sustainable rural development.
Learning Smart Farming through IoT Prototypes, Educational Impacts of Smart Goat Housing Systems in Vocational Education Junaedi, Achmad Tavip; Renaldo, Nicholas; Susanti, Wilda; Yuliendi, Rangga Rahmadian; Kurniawan, Wahyu Joni; Marlim, Yulvia Nora; Veronica, Kristy; Panjaitan, Harry Patuan; Faruq, Umar; Jahrizal, Jahrizal
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.141

Abstract

This study investigates the educational impacts of learning smart farming through Internet of Things (IoT)-based smart goat housing systems in vocational education. The rapid digital transformation of agriculture has created a growing demand for graduates with strong technological and applied competencies; however, the integration of real smart farming technologies into vocational curricula remains limited. To address this gap, this research employed a quasi-experimental design with a pretest–posttest non-equivalent control group to compare IoT prototype-based learning with conventional instructional approaches. The study involved vocational students enrolled in agriculture-related programs, where the experimental group engaged in project-based learning using an operational IoT-enabled smart goat housing system, while the control group received traditional instruction. The findings indicate that students exposed to IoT prototype-based learning demonstrated significantly higher improvements in digital competence, applied learning outcomes, and learning engagement compared to those in the control group. Qualitative insights further revealed that authentic interaction with real-time data and automated systems enhanced students’ understanding, motivation, and confidence in using digital technologies. These results highlight the pedagogical value of integrating real IoT prototypes into vocational education and confirm the effectiveness of experiential and technology-enhanced learning approaches in developing workforce-relevant competencies. This study contributes to vocational education literature by positioning livestock-based smart farming systems as effective learning media for digital agriculture education.
Developing Social Accounting Competencies through IoT-Based Goat Farming Learning Systems Suhardjo, Suhardjo; Renaldo, Nicholas; Junaedi, Achmad Tavip; Veronica, Kristy; Panjaitan, Harry Patuan; Setyawan, Onny; Susanti, Wilda; Widi, Rahma; Faruq, Umar; Jahrizal, Jahrizal
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.142

Abstract

The digital transformation of agriculture has created new opportunities and challenges for accounting education, particularly in developing social accounting competencies related to sustainability and social responsibility. This study aims to examine the effect of an IoT-based goat farming learning system on the development of social accounting competencies in vocational and applied accounting education. Using a quantitative explanatory research design, this study integrates a technology-enhanced learning approach supported by real-time data generated from IoT-enabled goat farming systems. Data were collected from students participating in IoT-based learning activities and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the IoT-based goat farming learning system has a positive and significant effect on social accounting competencies, including the ability to identify, measure, interpret, and report social and environmental impacts. The findings demonstrate that real-time livestock data provide an effective experiential learning environment that bridges the gap between abstract social accounting concepts and practical applications. This study contributes to accounting education literature by repositioning IoT-based livestock systems as pedagogical platforms rather than purely operational tools. The study also offers practical implications for educators, curriculum designers, and policymakers seeking to strengthen sustainability-oriented accounting education in digitally transformed agribusiness contexts.
Educational Strategies for Fortified Goat Milk Development Supported by Digital Financial Ecosystems Hutahuruk, Marice Br; Junaedi, Achmad Tavip; Renaldo, Nicholas; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Andi, Andi; Putri, Novita Yulia; Fransisca, Luciana; Faruq, Umar; Musa, Sulaiman
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.143

Abstract

The development of fortified goat milk offers a promising approach to addressing nutritional deficiencies while creating value-added opportunities in the dairy sector, particularly in rural and peri-urban communities. Despite its potential, many fortified goats milk initiatives remain small-scale due to limited entrepreneurial capacity, weak market integration, and low adoption of digital financial systems. This study aims to examine educational strategies that integrate fortified goat milk development with digital financial ecosystems to enhance enterprise sustainability and scalability. Using a mixed-methods approach, the study combines qualitative interviews and focus group discussions with quantitative survey analysis involving educators, students, dairy producers, and digital finance practitioners. The findings reveal that conventional education emphasizes technical production skills while neglecting financial literacy and digital finance competencies. Integrated educational strategies significantly improve digital banking adoption, financial management practices, and access to microfinancing, which in turn mediate improvements in business performance. The study contributes a novel interdisciplinary framework that links nutrition innovation education with digital finance literacy, offering practical insights for educators, policymakers, and development agencies seeking to strengthen fortified dairy value chains and promote inclusive, digitally enabled agro-entrepreneurship.
Green Digital Education Model with AI and IoT Integration in Sustainable Goat Farming Curriculum Prihastomo, Arih Dwi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Faruq, Umar; Koto, Jaswar; Jahrizal, Jahrizal; Nyoto, Nyoto; Fransisca, Luciana
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.149

Abstract

The rapid advancement of Artificial Intelligence (AI) and Internet of Things (IoT) technologies has transformed agricultural production systems; however, their integration into agricultural education remains limited. This study develops and evaluates a Green Digital Education Model that integrates AI, IoT, and Material Flow Cost Accounting (MFCA) into a Sustainable Goat Farming Curriculum. Using a Research and Development (R&D) approach, the study followed four phases: needs analysis and curriculum mapping, system development and technological integration, pilot implementation, and evaluation. IoT sensors were deployed to collect real-time environmental and livestock data, which were integrated into a cloud-based dashboard and an AI-driven Decision Support System (DSS). An MFCA module was incorporated to enable environmental cost analysis and greenhouse gas emission calculations based on standardized methodologies. Pilot implementation in selected university courses demonstrated significant improvements in students’ digital literacy, sustainability awareness, and analytical decision-making skills, as evidenced by pre-test and post-test comparisons. Qualitative findings indicated increased engagement, motivation, and interdisciplinary collaboration. The model transforms conventional livestock education into a technology-driven “living laboratory,” aligning agricultural curricula with Education 4.0 principles and sustainability reporting standards. The study contributes a scalable framework for integrating green technology and digital innovation into higher education, supporting environmentally responsible and data-driven agricultural practices.
Value Co-Creation and Digital Marketplace Strategy in Enhancing Commercialization Performance, An Educational Perspective from Fortified Goat Milk Entrepreneurship Prihastomo, Arih Dwi; Renaldo, Nicholas; Junaedi, Achmad Tavip; Panjaitan, Harry Patuan; Nyoto, Nyoto; Hutahuruk, Marice Br; Faruq, Umar; Prayetno, Muhammad Pringgo; Wati, Yenny; Fransisca, Luciana
Reflection: Education and Pedagogical Insights Vol. 3 No. 1 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v3i1.151

Abstract

The rapid transformation of the digital economy has reshaped entrepreneurial practices, particularly within agribusiness sectors that increasingly rely on digital platforms to enhance market reach and competitiveness. This study examines the role of value co-creation and digital marketplace strategy in enhancing commercialization performance from an educational perspective within the context of fortified goat milk entrepreneurship. Using a quantitative explanatory design, data were collected from 156 participants involved in entrepreneurship learning programs integrated with real-world digital commercialization activities. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that value co-creation significantly influences digital marketplace strategy and commercialization performance. Digital marketplace strategy also significantly affects commercialization performance and partially mediates the relationship between value co-creation and commercialization performance. The model demonstrates substantial explanatory power, suggesting that collaborative engagement supported by structured digital systems enhances measurable business outcomes. From an educational perspective, the findings reveal that commercialization performance can function as a practical learning outcome within experiential entrepreneurship education. The study contributes to the literature by integrating service-dominant logic, digital marketing strategy, and entrepreneurship education into a unified framework. It highlights that digital value co-creation is not only a strategic driver of market performance but also a transformative pedagogical approach in technology-enabled agribusiness development.
Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System Prayetno, Muhammad Pringgo; Renaldo, Nicholas; Faruq, Umar; Junaedi, Achmad Tavip; Hutahuruk, Marice Br; Suhardjo, Suhardjo; Prihastomo, Arih Dwi; Nyoto, Nyoto; Panjaitan, Harry Patuan; Fransisca, Luciana
Luxury: Landscape of Business Administration Vol. 4 No. 1 (2026): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v4i1.148

Abstract

The livestock sector plays a crucial role in food security and rural economic resilience; however, goat farming management in developing economies remains largely traditional and weakly integrated with structured environmental accounting systems. This study develops and validates a Material Flow Cost Accounting (MFCA)-Driven Smart Goat Livestock Management System, which integrates environmental management accounting, Internet of Things (IoT) monitoring, emission estimation, and artificial intelligence (AI)-based decision support within a unified digital platform. Using a design science research approach combined with field validation, the system was implemented in a medium-scale goat farm over a two-month period. The MFCA model quantified material inputs and outputs in both physical and monetary terms, including feed conversion, waste generation, and methane (CH₄) and nitrous oxide (N₂O) emissions based on IPCC Tier 1 guidelines. The results demonstrate improvements in feed efficiency (from 74% to 84%), mortality reduction (from 8% to 4%), increased data accuracy (from 60% to 92%), and a 22% improvement in eco-efficiency ratios. The AI module achieved 87% accuracy in estrus detection and 84% accuracy in early disease classification. The study extends MFCA application from manufacturing to biological production systems and introduces the concept of accounting-driven smart farming, where environmental accounting is embedded within digital infrastructure. The findings contribute to the advancement of Digital Environmental Management Accounting (Digital EMA) and provide a scalable model for sustainable livestock transformation in emerging economies.
Transforming Arabic Writing Skills through Qur’anic Expression Pattern-Based Insha’ Materials: A Developmental Study Sholihah, Qintan Emilia; Faruq, Umar; Taufiq, Ahmad
Jurnal Pendidikan Islam 2026: Article in Press
Publisher : Research Departement of Darullughah Wadda'wah International Islamic University Bangil, Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/jpi.4212

Abstract

The scarcity of specialized textbooks in Arabic writing instruction often leads to creative stagnation and a heavy reliance on passive translation methods at the secondary school level. This study aims to develop and evaluate the effectiveness of composition instructional materials adapted from Dr. Nasaruddin Idris Jauhar’s methodology of Qur’anic expression patterns to enhance students’ writing proficiency. Employing a Research and Development (R&D) approach with the ADDIE model, the study involved 70 eleventh-grade students at SMA Al-Ishlah Ngasem Kediri. Expert validation results categorized the product as “Very Feasible” with a mean score of 83.84%. Inferential analysis using an independent samples t-test demonstrated a significant improvement in writing skills; the experimental group achieved a post-test mean of 86.76, substantially outperforming the control group’s mean of 80.00 (p < 0.001). In conclusion, utilizing authentic Qur’anic expression patterns as a cognitive framework is effective in transforming writing abilities from mere word reproduction to creative text production. This research offers a theoretical contribution to reconstructing core content based on authoritative text authenticity and a practical contribution by providing an innovative module to overcome Arabic literacy barriers in schools.
Co-Authors -, Uswatul Jannah Abdul Aziz Achmad Tavip Junaedi Adipurno, Setyo Afrida Afrida Afrik Rozana, Berliana Agustina, Della AHMAD ANSORI Ahmad Nurcholis Ahmad Syauqi Hifni Ahmad Taufiq Aidah, Noer aini, cindy fitri nur Akrianti, Tiara Amir Hamzah Amries Rusli Tanjung Andi Andi Andriani, Tuti Andriani Dalil, M Dinata, Yuriyan Dwi Cahyono, Yohanes Dwi Oktaviana Dwi Susanto, Fajar Edi Erwan Efendi, Heri Elviriadi Endah Purnamasari Faadhilah, Nur Faiqoh, Putri Kholida Farida Fisesa, Dian Fitra, Deni Fitriana, Fatma Fransisca, Luciana Fuji Lestari Ghofari, Aqil Hadi, Syukron Hakiki, Makdur Hamid, Muhammad Abdul Harry Patuan Panjaitan Hartanto, Eko Budi Hidayatullah, Syaikhu Ihsan Huda, Achmad Miftachul Humairoh, Ifroatul Hutahuruk, Marice Br Indrastuti, Sri Irdha Mirdhayati Izzatul Laila Jahrizal Jannah, Yulisatul Jeki Saputra Junaidi Arsyad, Junaidi Kayode Muhammed Ibrahim Khairi, Matlubul Khairuddin Khatimah, Dyanul Koto, Jaswar Lailatul Qadariyah Lailatuz Zuhriyah M. Saedi mafakhir, ahmad tajul Mahmudi Mahmudi Maisyaroh, Shohifatul Marlim, Yulvia Nora Mirzak, Marisa Moh. Zainol Kamal Mohammad Ridwan Muafi Mudzakiroh, Chanifah Al mufida, intan nur Mufidah, Lusiana Muhamat Abdul Rohim Musa, Sulaiman Musleh Nasiroh, Holifatun Naskah, Naskah Naufal Cholily Nicholas Renaldo Ni’amuallah, Parij Nugrahanto, Arif Nunu Mahnun Nur Khamidah Nur Rosyidah, Amilia Rizqi Nyoto Nyoto, Nyoto Onny Setyawan Padma Widhah, Cindy pramudita, riske Prasetyo, Totok Adhi Pratama, Heru Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Putri, Novita Yulia Putri, Patria Ayudha Rahul Efendi, Muhammad Regilia Putri, Maydina Restu Misrianti Rini Setyaningsih Risqi Nurhasanah, Selvina Riza, Ahmad Rifa’i Rohani Rohani Roni Firmansyah, Roni Rudisunhaji, Muhamad Asngad Sa'idah, Ratna Sabrifha, Eli Safrin Salam Salfen Hasri, Salfen Sari, Arrum Intan Sari, Devi Wulan Selasi, Dini Sholihah, Qintan Emilia Sholihuddin, Ahmad Siti Marpuah, Siti Sofiya, Sofiya Solehodin Solehodin, Solehodin Sri Warjiyati Subaidi Subaidi, Subaidi Suhardjo Suhardjo Suyyinah, Suyyinah Syah, Nadya Faza Malika Syauqi Hifni, Ahmad Taufik Hidayat, Achmad Tomy Michael Tuti Andriani Veronica, Kristy Wahid, Nabila Wahyu Joni Kurniawan, Wahyu Joni Warsito, Lukisno Choiril Wati, Yenny Widi, Rahma Wilda Susanti Yuliendi, Rangga Rahmadian Zuhairansyah Arifin Zulva, Clara Azzahra Zumarni ‘Ula, Elok Milhana Rohmatul