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Contact Name
Hayatul Khairul Rahmat
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ejournal.pabki@gmail.com
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+6281268928954
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ejournal.pabki@gmail.com
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Islamic Guidance and Counselling Room, Faculty of Da'wah and Communication Building, First Floor, State Islamic University (UIN) Sunan Kalijaga, Jl. Marsda Adisucipto, Yogyakarta, Indonesia, Postal Code 55281
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INDONESIA
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research
ISSN : -     EISSN : 29628350     DOI : https://doi.org/10.59027/alihtiram
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research is a double-blind peer-reviewed multidisciplinary journal published by Perkumpulan Ahli Bimbingan Konseling Islam Indonesia. The journal disseminates the conceptual thoughts, ideas, and research results that have been achieved in the area of guidance and counseling, psychology, psychotherapy, education, health sciences, law, communication, tourism, and social sciences.
Articles 25 Documents
Search results for , issue "Vol 4, No 1 (2025)" : 25 Documents clear
BALANCING PROFITS AND RESPONSIBILITY: THE ROLE OF COST-BENEFIT ANALYSIS IN BUSINESS DECISION MAKING [MENYEIMBANGKAN KEUNTUNGAN DAN TANGGUNG JAWAB: PERAN ANALISIS BIAYA-MANFAAT DALAM PENGAMBILAN KEPUTUSAN BISNIS] Rahmat, Hayatul Khairul
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1042

Abstract

Cost-benefit analysis (CBA) is a crucial tool in strategic decision-making in the business world, given the challenges and complexities faced by managers when making choices that have significant financial, operational, and reputational consequences. This paper explores the application of CBA in various areas of business management, such as pricing strategies, sustainability, technology adoption, and mergers acquisitions. Additionally, the paper presents case studies demonstrating how CBA helps companies make decisions balancing short-term costs with long-term benefits, while considering non-financial factors such as environmental impact and corporate reputation. Although CBA is highly beneficial, this paper also acknowledges its limitations, particularly in monetizing intangible benefits and assessing long-term impacts.
CHALLENGES FACED BY MULTINATIONAL CORPORATIONS IN NAVIGATING LEGAL FRAMEWORKS, CULTURAL DIFFERENCES, AND ETHICAL ISSUES IN DEVELOPING COUNTRIES [TANTANGAN YANG DIHADAPI PERUSAHAAN MULTINASIONAL DALAM MENGHADAPI KERANGKA HUKUM, PERBEDAAN BUDAYA, DAN ISU ETIKA DI NEGARA BERKEMBANG] Rahmat, Hayatul Khairul
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1057

Abstract

Multinational corporations (MNCs) face various challenges when operating in developing countries, particularly regarding varying legal frameworks, cultural differences, and complex ethical issues. In these environments, companies must ensure compliance with international laws while respecting local customs. The biggest challenges include differences in data privacy regulations, such as the General Data Protection Regulation (GDPR) in the European Union and the Foreign Corrupt Practices Act (FCPA) in the United States. Additionally, significant cultural differences in communication styles and business etiquette between high-context and low-context cultures complicate operations. Ethical issues, such as gift-giving or facilitation payments that are considered unethical under international standards, add to the dilemma. Therefore, multinational companies must develop robust compliance policies, enhance cultural intelligence, and ensure adherence to global ethical principles to succeed in international markets.
ETHICAL IMPLICATIONS OF OUTSOURCING AND OFFSHORING IN GLOBAL BUSINESS PRACTICES: IMPACTS ON LOCAL ECONOMIES, LABOR RIGHTS, AND THE ENVIRONMENT [IMPLIKASI ETIS DARI OUTSOURCING DAN OFFSHORING DALAM PRAKTIK BISNIS GLOBAL: DAMPAKNYA TERHADAP EKONOMI LOKAL, HAK PEKERJA, DAN LINGKUNGAN] Rahmat, Hayatul Khairul
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1058

Abstract

Outsourcing and offshoring are critical international business strategies for enhancing cost efficiency and expanding global markets. However, these practices carry significant ethical implications, particularly concerning local economies, labor rights, and environmental standards. While offshoring can stimulate economic growth in developing countries by creating jobs and transferring technology, it often results in economic inequality, labor exploitation, and environmental degradation. Additionally, outsourcing frequently involves violations of labor rights, such as low wages and poor working conditions, as well as negative environmental impacts due to weaker regulations in host countries. This study aims to explore the ethical impacts of outsourcing and offshoring, and the role of regulatory mechanisms and ethical guidelines in mitigating the negative effects of these practices.
IMPLEMENTASI SISTEM INFORMASI PENJUALAN TUNAI PADA UD. FN PERSADA TANGERANG DALAM MENINGKATKAN PENGELOLAAN STOK DAN LAPORAN PENJUALAN [IMPLEMENTATION OF A CASH SALES INFORMATION SYSTEM AT UD. FN PERSADA TANGERANG TO IMPROVE STOCK MANAGEMENT AND SALES REPORTING] Permatasari, Pepi; Wahyuningsih, Sri
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1048

Abstract

The sales activity of building materials plays a crucial role in the process of constructing houses and other infrastructure. However, in several building material supply stores, the sales mechanism is still carried out manually, requiring customers to visit the store in person to complete the purchase transaction (Rijal et al., 2024). Advances in science and technology have had an impact on company activities, particularly in data processing into information (Imannudin Akbar et al., 2023). To monitor sales activities, a good information system is needed to keep up with the rapidly growing business, especially due to the increasing number and value of transactions. This study analyzes and designs a sales application to facilitate transaction services. Primary data is obtained through observation of the existing system. Secondary data is analyzed through interviews with users and document review used in the transaction process. Secondary data, on the other hand, is obtained from literature studies and other sources, such as the internet. The system analysis and design are carried out with an object-oriented approach through UML (Unified Modeling Language) and structured database analysis. The expected outcome of this research is an application developed using the Java programming language with MySQL database support, which is expected to improve service efficiency in the sales process (Nistrina Sahidah, 2022).
GRAPH RAG UNTUK MEMAHAMI PERATURAN TENTANG PAJAK KENDARAAN BERMOTOR DI PROVINSI BANTEN [GRAPH RAG TO UNDERSTAND THE REGULATION ON MOTOR VEHICLE TAX IN BANTEN PROVINCE] Prihartono, Agung; Priantoro, Akhmad Unggul
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol 4, No 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1049

Abstract

Local regulation documents (Perda) often have a complex structure and intricate language, making them difficult for the general public to understand. Large Language Models (LLM) offer the potential to simplify this information but carry the risk of generating inaccurate or "hallucinated" information. This research proposes and tests the Graph Retrieval-Augmented Generation (Graph-RAG) method as a solution to build an accurate and explainable question-answering system. Using the Provincial Regulation of Banten Number 1 of 2024 on Regional Taxes and Levies as a case study, we built a knowledge graph mapping key entities related to Motor Vehicle Tax (PKB)—such as rates, taxpayers, and exemptions—along with their relationships. The results of the trial show that the Graph-RAG system can answer specific questions about the base rate of PKB, progressive rates, and excluded objects with 100% accuracy, while also providing direct citations to the relevant articles and paragraphs in the regulation. This method has proven effective in presenting complex regulatory information reliably and verifiably, demonstrating its potential as a tool to assist public administration and citizen information services.

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