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Contact Name
Hayatul Khairul Rahmat
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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 133 Documents
SYSTEMATIC LITERATURE REVIEW: KEPERILAKUAN DALAM PENGANGGARAN PEMERINTAHAN DAERAH [SYSTEMATIC LITERATURE REVIEW: BEHAVIOR IN LOCAL GOVERNMENT BUDGETING] Wahyumi Ekawanti; Rinny Meidiyustiani; Shinta Utama Wati; Yulia Ardati
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.v4i1.1019

Abstract

This study aims to identify and understand behavior in local government budgeting practices. The study was conducted using a systematic literature review (SLR) method to identify and assess literature related to behavioral practices in local government budgeting. SLR was chosen because this method allows researchers to comprehensively review findings from previous studies, identify research gaps, and develop a robust conceptual framework based on available evidence. The findings of this study are that the behavior of budget actors in the budgeting process in Regional Government can be influenced by several theories, namely Agency Theory, Goal Theory, and Attribution Theory.
PEMBUATAN TINTA STEMPEL BERBAHAN ALAMI DARI BUAH KEDUDUK DENGAN PENAMBAHAN ETANOL [MAKING STAMP INK FROM NATURAL MATERIALS FROM KEDUDUK FRUIT WITH THE ADDITION OF ETHANOL] Nina Veronika; Rizki Rahman Hakim; Umar Linggom
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.v4i1.1022

Abstract

Keduduk fruit is the fruit of the keduduk plant which has many benefits, one of which is as a natural raw material for making stamp ink. The fruit used is fruit that has bloomed or is ripe. Picked keduduk fruit can be used as a natural dye. In this study, the aim was to determine the best quality of stamp ink with variations in ethanol concentration and fruit. Keduduk fruit extract is obtained from the extraction process, namely by filtering method, then the results will be used as raw material for making stamp ink. Making stamp ink can be done by adding vinegar as a color fixing agent produced from keduduk fruit, salt which is useful as a preservative which can prevent fungal and bacterial attacks, ethanol functions as a drier agent, namely an ingredient that accelerates the ink drying process. The process of making stamp ink in this research uses a variety of raw materials for kejadi fruit, namely 50 grams, by mixing 10 mL of vinegar, varying ethanol concentrations of 96%, 86%, 76%, 66%, 56%, 10 mL and 5 grams of salt. The best quality stamp ink is the 96% ethanol variation which is in accordance with the quality of ink according to SNI 06-1567-1989 which has a density of 1.0489 gr/cm3, a drying time of 30.77 seconds, and is resistant to rubbing, sunlight, water, 96% alcohol, and no clumping.
STRATEGI PENINGKATAN PEMELIHARAAN KAPAL LOGISTIK TNI AD OLEH BENGPUSBEKANG GUNA MENDUKUNG TUGAS POKOK TNI [STRATEGY TO IMPROVE MAINTENANCE OF TNI AD LOGISTICS SHIPS BY BENGPUSBEKANG TO SUPPORT TNI'S MAIN DUTIES] Dwi Harmawan; Yusuf Ali; Agus Winarna
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.v4i1.1038

Abstract

This study aims to analyze the strategy for improving the maintenance of Indonesian Army logistics ships by Bengpusbekang to support the main tasks of the TNI, in the context of supporting the shift of personnel, materials, and other logistical supplies in various military operations throughout the Indonesian Army in the Indonesian territory. This study was conducted using the Qualitative Descriptive Analysis method using data collection techniques through interviews, document studies, and field observations to obtain normative data. The theory of this study uses strategy theory, maintenance management theory and the concept of the effectiveness of military logistics operations. The results show that the maintenance of Indonesian Army logistics ships is currently still reactive and not condition-based (Condition Based Maintenance), using aspects of budget availability, technical infrastructure, and human resources. The lack of integration of the maintenance information system also complicates planning and supervision. The improvement strategy developed includes maintenance digitalization, strengthening technician competencies, integration of logistics systems between units, and collaboration with the national defense industry. The strategic approach used allows for alignment between operational objectives (ends), methods of achievement (ways), and supporting resources (means) in the context of adaptive and efficient maintenance management. These findings are expected to provide policy input for the Indonesian Army leadership in developing a logistics ship maintenance system that is measurable, responsive, and supports the effectiveness of military operations on an ongoing basis.
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] Hayatul Khairul Rahmat
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.
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] Pepi Permatasari; Sri Wahyuningsih
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] Agung Prihartono; Akhmad Unggul Priantoro
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.
INTEGRASI KECERDASAN BUATAN DALAM PROSES REKRUTMEN SDM: SEBUAH TINJAUAN SISTEMATIS [INTEGRATION OF ARTIFICIAL INTELLIGENCE IN THE HUMAN RESOURCE RECRUITMENT PROCESS: A SYSTEMATIC REVIEW] Muhammad Yamin
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.v4i1.1054

Abstract

The development of digital technology has driven organizations to adopt artificial intelligence (AI) in human resource management, particularly in the recruitment process. Traditional recruitment often faces challenges such as subjective bias, limited transparency, and lengthy selection timelines. Therefore, the integration of AI is expected to improve efficiency, objectivity, and accuracy in candidate selection. This study aims to examine the benefits, challenges, and strategic implications of applying AI in human resource recruitment. The method employed is a systematic review of relevant national and international literature, retrieved through academic databases. The findings indicate that AI can accelerate the initial screening process, reduce costs, and enhance candidate experience through technologies such as Applicant Tracking Systems (ATS), big data analytics, and Natural Language Processing (NLP). However, significant challenges were also identified, including risks of algorithmic bias, data privacy issues, and the limitations of AI in assessing non-technical aspects such as soft skills and cultural fit. In conclusion, AI serves as a complement to, rather than a full replacement for, human recruiters. Thus, ethical governance and a hybrid approach are required to ensure that recruitment processes remain fair, transparent, and sustainable.
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] Hayatul Khairul Rahmat
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] Hayatul Khairul Rahmat
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.
KLASIFIKASI MUTU TANDAN BUAH SEGAR KELAPA SAWIT MENGGUNAKAN CONVOLUTIONAL NEURAL NETWORK DENGAN EVALUASI MULTI-METRIK Muhammad Firjatullah Nur Akbar
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol. 5 No. 1 (2026)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/1w381p50

Abstract

Most studies on oil palm fresh fruit bunch (FFB) grading report accuracy as the sole measure of success, which conceals weaknesses on minority classes and says nothing about field deployability. This study builds and evaluates convolutional neural network models for four-class FFB quality grading using a multi-metric framework. An experimental design was applied to 3,200 field images collected at a palm oil mill in Riau across three daylight conditions, labeled independently by three certified graders with a Fleiss kappa of 0.81, and split 70:15:15 in stratified fashion. A baseline CNN and four transfer learning architectures were compared on accuracy, macro precision, recall, F1, Cohen kappa, inference latency, and model size. EfficientNetB0 achieved the best statistical performance at 93.54 percent accuracy and 0.914 kappa, yet per-class analysis revealed the mengkal class lagging at 88.4 percent F1, and MobileNetV2 delivered the best performance-to-cost ratio at 41 milliseconds latency. Model ranking therefore changes with the chosen metric, so grading studies must report per-class metrics, kappa, and computational cost rather than aggregate accuracy alone.