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Evaluation of Internal Control System Over the Inventory Cycle in a Distribution Company (Case Study at PT. XYZ) Mubarak, Fadhel; Melati, Indah
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 6 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i6.4293

Abstract

Effective inventory management is crucial in the distribution industry, as inventory levels and conditions directly affect the overall efficiency, continuity, and effectiveness of an organization's activities. This study aims to critically explore the implementation of internal control over the inventory cycle at PT. XYZ, a multinational distribution company, uses the Internal Control–Integrated Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). This research is motivated by the findings of an internal audit conducted in 2023, which identified several areas that need improvement, including stock shortages, management of obsolete goods, loss of inventory, and recording mismatches. Through a qualitative case study approach, this study examines the extent to which a company's internal control practices are in line with the five core components of COSO: control environment, risk assessment, control activities, information and communication, and monitoring. The results show that although internal control mechanisms have been implemented, improvements are still needed, especially in the implementation of separation of duties, automation of the inventory recording process, and strengthening the control environment through better company policies. This study provides strategic recommendations to strengthen the internal control framework at PT. XYZ as well as providing relevant insights for other entities in the distribution sector that want to optimize inventory control systems and mitigate operational risks.
Learning Innovation in Islamic Boarding Schools in East Java: Technology’s Role in Enhancing Teaching Effectiveness Abidin, Zainal; Qusairi, Ahmad; Hanifansyah, Nur; Mubarak, Fadhel
TARBIYA: Journal of Education in Muslim Society TARBIYA: JOURNAL OF EDUCATION IN MUSLIM SOCIETY | VOL. 12 NO. 1 2025 (In Progress Issue)
Publisher : Faculty of Educational Sciences, Syarif Hidayatullah State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v12i1.45642

Abstract

AbstractDespite the increasing adoption of technology in education, Islamic boarding schools (pesantren) remain underexplored in terms of sustainable digital integration aligned with Islamic values. This study offers a comprehensive exploration of technology-based learning innovations within pesantren, examining how these innovations enhance pedagogical effectiveness while integrating principles of Islamic education management. Conducted as an in-depth qualitative case study across three pesantren in East Java, data were gathered through interviews, classroom observations, and documentation analysis. The study identified three core innovations: the use of digital learning media, the implementation of e-learning platforms, and the integration of mobile applications. These approaches have positively impacted student motivation, learning flexibility, and teacher-student engagement. However, challenges such as limited infrastructure and inadequate digital literacy among educators persist. Findings underscore the need for systematic teacher training, infrastructure investment, and culturally relevant digital leadership to ensure sustainable transformation. The study contributes to both academic discourse and practical policy development by offering context-specific recommendations for integrating technology in pesantren education without compromising core Islamic values.AbstrakMeskipun adopsi teknologi dalam pendidikan semakin meningkat, pondok pesantren masih relatif kurang dieksplorasi terkait integrasi digital yang berkelanjutan dan selaras dengan nilai-nilai Islam. Studi ini menawarkan eksplorasi komprehensif tentang inovasi pembelajaran berbasis teknologi di lingkungan pesantren, dengan menelaah bagaimana inovasi-inovasi tersebut meningkatkan efektivitas pedagogis sekaligus mengintegrasikan prinsip-prinsip manajemen pendidikan Islam. Penelitian ini dilakukan sebagai studi kasus kualitatif mendalam pada tiga pesantren di Jawa Timur, dengan data diperoleh melalui wawancara, observasi kelas, dan analisis dokumentasi. Studi ini mengidentifikasi tiga inovasi utama: penggunaan media pembelajaran digital, implementasi platform e-learning, dan integrasi aplikasi berbasis mobile. Pendekatan-pendekatan ini berdampak positif terhadap motivasi peserta didik, fleksibilitas belajar, serta interaksi guru dan siswa. Namun demikian, tantangan seperti keterbatasan infrastruktur dan literasi digital pendidik yang belum memadai masih menjadi hambatan. Temuan penelitian ini menekankan pentingnya pelatihan guru yang sistematis, investasi infrastruktur, dan kepemimpinan digital yang relevan secara kultural untuk memastikan transformasi yang berkelanjutan. Studi ini memberikan kontribusi pada wacana akademik maupun pengembangan kebijakan praktis melalui rekomendasi kontekstual terkait integrasi teknologi dalam pendidikan pesantren tanpa mengorbankan nilai-nilai Islam yang esensial.
Learning Innovation in Islamic Boarding Schools in East Java: Technology’s Role in Enhancing Teaching Effectiveness Abidin, Zainal; Qusairi, Ahmad; Hanifansyah, Nur; Mubarak, Fadhel
TARBIYA: Journal of Education in Muslim Society TARBIYA: JOURNAL OF EDUCATION IN MUSLIM SOCIETY | VOL. 12 NO. 1 2025
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v12i1.45642

Abstract

Abstract Despite the increasing adoption of technology in education, Islamic boarding schools (pesantren) remain underexplored in terms of sustainable digital integration aligned with Islamic values. This study offers a comprehensive exploration of technology-based learning innovations within pesantren, examining how these innovations enhance pedagogical effectiveness while integrating principles of Islamic education management. Conducted as an in-depth qualitative case study across three pesantren in East Java, data were gathered through interviews, classroom observations, and documentation analysis. The study identified three core innovations: the use of digital learning media, the implementation of e-learning platforms, and the integration of mobile applications. These approaches have positively impacted student motivation, learning flexibility, and teacher-student engagement. However, challenges such as limited infrastructure and inadequate digital literacy among educators persist. Findings underscore the need for systematic teacher training, infrastructure investment, and culturally relevant digital leadership to ensure sustainable transformation. The study contributes to both academic discourse and practical policy development by offering context-specific recommendations for integrating technology in pesantren education without compromising core Islamic values. Abstrak Meskipun adopsi teknologi dalam pendidikan semakin meningkat, pondok pesantren masih relatif kurang dieksplorasi terkait integrasi digital yang berkelanjutan dan selaras dengan nilai-nilai Islam. Studi ini menawarkan eksplorasi komprehensif tentang inovasi pembelajaran berbasis teknologi di lingkungan pesantren, dengan menelaah bagaimana inovasi-inovasi tersebut meningkatkan efektivitas pedagogis sekaligus mengintegrasikan prinsip-prinsip manajemen pendidikan Islam. Penelitian ini dilakukan sebagai studi kasus kualitatif mendalam pada tiga pesantren di Jawa Timur, dengan data diperoleh melalui wawancara, observasi kelas, dan analisis dokumentasi. Studi ini mengidentifikasi tiga inovasi utama: penggunaan media pembelajaran digital, implementasi platform e-learning, dan integrasi aplikasi berbasis mobile. Pendekatan-pendekatan ini berdampak positif terhadap motivasi peserta didik, fleksibilitas belajar, serta interaksi guru dan siswa. Namun demikian, tantangan seperti keterbatasan infrastruktur dan literasi digital pendidik yang belum memadai masih menjadi hambatan. Temuan penelitian ini menekankan pentingnya pelatihan guru yang sistematis, investasi infrastruktur, dan kepemimpinan digital yang relevan secara kultural untuk memastikan transformasi yang berkelanjutan. Studi ini memberikan kontribusi pada wacana akademik maupun pengembangan kebijakan praktis melalui rekomendasi kontekstual terkait integrasi teknologi dalam pendidikan pesantren tanpa mengorbankan nilai-nilai Islam yang esensial.
Integrating Traditional and Modern Leadership in Education: Strategies to Increase Effectiveness Abidin, Zainal; Ahmad, Faishol; Qusairi, Ahmad; Mubarak, Fadhel
JoIEM (Journal of Islamic Education Management) Vol. 6 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/joiem.v6i2.6295

Abstract

Community-based education management in Indonesia, especially in environments with strong cultures such as Madin Al-Hidayah Pasuruan, faces challenges in integrating traditional and modern leadership. The main problem is how to combine these two paradigms harmoniously to improve the effectiveness of management and sustainability of educational institutions. This study aims to analyze the process of integrating traditional and modern leadership in Madin Al-Hidayah and identify factors that influence its success. The approach used is qualitative with a case study, through primary data collection from in-depth interviews with 26 respondents including leaders, teachers, and community leaders, as well as secondary data from related documents and literature. Data were analyzed using thematic methods to identify patterns and relationships that support interpretation. The results of the study indicate that the success of integration depends on cultural sensitivity, leader capacity, and adaptive communication strategies. Strategies that successfully implement a gradual and participatory approach successfully strengthen the relationship between customary power and innovative principles of modern leadership. These findings suggest the need for capacity training, active community involvement, and the development of contextual and harmonious leadership models. This study contributes to the development of theory and practice of culture-based education management in Indonesia, while opening up opportunities for in-depth studies on leadership transformation in customary-based communities.