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INDONESIA
META - JOURNAL
Published by CV. Sulthan Abadi
ISSN : -     EISSN : 30310938     DOI : 10.59971/meta-journal
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
META JOURNAL is a popular scientific journal in the fields of Management, Economics, Trade, and Accounting which is published every 2 months (October, December, February, April, June, and August). META JOURNAL is accepts manuscripts of research results and study results that bring up scientific and actual ideas in the fields of Management, Economics, Trade, and Accounting Journal both in Indonesian and English. We welcome and invite all scientific communities, both lecturers, researchers, practitioners, teachers and students to send their scientific manuscripts according to the focus and scope of the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 81 Documents
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Deconstructing Capitalist Accounting: Integrating The Liberation Theology Paradigm In Islamic Accounting Satiadharmanto, Deddi Fasmadhy; Nugraha, Muh. Qudrat; Muhtadin, Imam
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 6 (2024): August
Publisher : Abadi Institute

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Abstract

This study aims to deconstruct the concept of accounting, which is dominated by capitalism, through the integration of the liberation theology paradigm in Islamic accounting. Using a qualitative approach and literature review method, this research explores how the liberation theology paradigm can provide a more just and humanistic ideological foundation in accounting practices. The study involves a critical analysis of literature related to Western epistemology in accounting, as well as ontological, epistemological, and axiological approaches from an Islamic perspective. The findings show that the liberation theology paradigm in Islamic accounting can offer a more ethical and just alternative compared to conventional accounting, which is often driven by capitalist interests. This research concludes that the integration of liberation theology in Islamic accounting not only expands the scope of accounting but also strengthens its role as a tool for social liberation. The results indicate that the Islamic metaphysics approach successfully deconstructs the dominance of Western epistemology in accounting by rejecting the concept of binary oppositions often used to separate economic and spiritual aspects. Through the liberation theology paradigm, Islamic accounting is presented as a more just ideological framework, where God is placed at the center of the ontology of accounting, emphasizing the importance of integrating spiritual values into every economic decision. This approach not only critiques but also offers an alternative by integrating ontological, epistemological, and axiological aspects in accounting, creating a more holistic and ethical concept, and reaffirming accounting’s role as a tool for social liberation based on justice and Islamic values.
Solusi Mengatasi Krisis Tanah Dan Pentingnya Pendaftaran Tanah Di Indonesia Dalam Mewujudkan Kepastian Hukum Nathania, Nanda Riesta; Ismail, Zakiya Az Zikra; Ulum, M. Rivatul
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 2 (2024): December
Publisher : Abadi Institute

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Abstract

The land crisis in Indonesia has emerged as a critical issue, affecting socio-economic progress, environmental sustainability, and legal certainty. Factors such as rapid urbanization, population growth, and unregulated land use have intensified conflicts over land ownership and usage, underscoring the need for immediate and effective solutions. This paper explores the main causes of the land crisis, including the absence of formal land registration systems, insufficient regulatory frameworks, and weak enforcement mechanisms.The paper highlights the significance of land registration as a vital measure in establishing legal certainty and ensuring property rights for both individuals and communities.Through an analysis of various case studies and current policies, this paper proposes a comprehensive approach to tackling the land crisis. The approach includes strengthening land governance, streamlining registration processes, and encouraging community participation in land management.By implementing these solutions, the paper seeks to establish a comprehensive framework that addresses land-related conflicts while promoting sustainable development and equitable access to land. In conclusion, the paper emphasizes that efficient land registration and management are crucial for ensuring legal certainty and safeguarding landowners' rights in Indonesia, ultimately contributing to a more just and sustainable future.
Marketing Strategy For Educational Services Based On Digital Personalization In The Post-Pandemic Era : Phenomenological Study On Online Course Institutions Riu, Isma Azis
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 3 (2025): February
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v2i4.281

Abstract

The post-pandemic era has intensified the need for personalized digital education, particularly in non-formal sectors where adaptive strategies are critical to addressing diverse learner needs. This phenomenological study explores how online course institutions in Makassar, Indonesia, utilize artificial intelligence (AI) and data analytics to personalize educational services, emphasizing socio-cultural and ethical dimensions. Through semi-structured interviews, observations, and document analysis involving 15 participants (educators, administrators, and learners), the study reveals that while AI-driven tools enhance engagement through adaptive content and predictive analytics, their implementation faces challenges such as infrastructural limitations, generational resistance, and ethical concerns over data privacy and algorithmic bias. Culturally resonant adaptations  such as localized interfaces and virtual pattudang (community gatherings)  emerged as key strategies to bridge technological and communal values. However, participants underscored the necessity of hybrid models that balance automation with human mentorship, alongside decentralized policies to support equitable innovation. The findings advocate for community-driven approaches in Indonesia’s National Digital Literacy Framework, prioritizing ethics-by-design and partnerships between institutions, tech startups, and policymakers. This research contributes to global discourse on AI in education by highlighting the interplay between technological agility and cultural humility, offering actionable insights for community service (PKM) initiatives aimed at fostering inclusive, context-sensitive education in urban Indonesia.
The Relationship Between Organizational Behavior and Functional Performance: Perspectives from Financial Management, Human Resources, and Marketing Burhanuddin, Burhanuddin
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 5 (2024): June
Publisher : Abadi Institute

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Abstract

This research aims to analyze the influence of organizational behavior on functional performance in financial management, human resources, and marketing. Organizational behavior encompasses aspects such as motivation, leadership, communication, and job satisfaction that can affect functional performance in various management fields. The research method used is literature study and descriptive analysis. The results of the study indicate that organizational behavior has a significant influence on functional performance in financial management, human resources, and marketing. The implications of this research emphasize the importance for organizations to pay attention to and enhance organizational behavior in order to achieve optimal functional performance.
Financial Health Assessment of Bank BRI: Trends in Liquidity, Profitability, and Management Efficiency Riu, Isma Azis
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 6 (2024): August
Publisher : Abadi Institute

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Abstract

Banking is the backbone of the construction of Indonesia's economic and financial system. A variety of economic issues greatly affect the business world, especially banking, where companies compete to perform well. Several metrics can be used to assess a bank's financial performance, such as the bank's financial statement performance. Financial reports are one of the information media that can provide an overview of a bank's health. The purpose of this study is to "research and understand PT's financial performance." Based on bank BRI Persero, Tbk, liquidity ratio, solvency ratio and profitability ratio. The study uses descriptive and quantitative methods by measuring liquidity, solvency and profitability ratios. Results based on liquidity ratio using quick ratio, bank. One Belt, One Road has sufficient capital to guarantee both short-term and long-term debt. Based on the indicators of NPM, ROE and ROA, the rate of return has decreased for five years due to the bank management's inability to manage assets to increase sales. Gross margin has increased for five years in a row, and BRI has been able to minimize costs and generate high gross margins, which is healthy. NPM, ROE and ROA have all declined, but profitability metrics remain healthy as they comply with BI's overall credit rating criteria. In order to increase this ratio, banks need to evaluate their business performance and appropriately improve their lending and asset management.
The Integral Role of Human Resource Management in Achieving Organizational Goals: A Comprehensive Analysis Dipoatmodjo, Tenri Sayu Puspitaningsih
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 1 (2024): October
Publisher : Abadi Institute

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Abstract

The purpose of this journal article is to define the role of human resources within the context of an organization. The article employs a literature research method. Based on the analysis, it can be inferred that human resource management encompasses three key functions: administrative, operational, and the attainment of overall organizational objectives. These functions encompass activities such as recruitment, human resource development, compensation, occupational health and safety management, as well as industrial relations and labor market management. The primary goal of human resource management is to enhance the contribution of human resources (employees) to the organization. It is evident that the success of an organization in achieving its objectives heavily relies on effective management of its personnel. Therefore, it is crucial to employ sound personnel management practices to ensure that the organization accomplishes its predetermined goals. Human resource managers, along with line managers and subcontractors, play vital roles in the pursuit of human resource management objectives.
Optimizing Workforce Productivity Through Human Resource Development: Insights from PT Telkom Indonesia Tbk Burhanuddin, Burhanuddin
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 6 (2024): August
Publisher : Abadi Institute

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Abstract

The main objective of this research is to analyze the human resource empowerment strategies used by PT Telkom Indonesia Tbk and their impact on work productivity. Data was collected through interviews with company management, employees, and industry experts competent in this field. This research employs a qualitative approach and utilizes data collection techniques such as observation and literature study. The results of the study indicate that PT Telkom Indonesia Tbk has implemented various effective human resource empowerment strategies. Telkom has implemented several programs aimed at improving work productivity. These include providing career development opportunities, employee training and development, rewards and incentives for employees, as well as conducting performance appraisals. The implementation of these human resource empowerment strategies has had a positive impact on work productivity at PT Telkom Indonesia Tbk. The research concludes that effective human resource empowerment strategies can help improve company work productivity. The findings of this study can provide insights and recommendations for other companies seeking to enhance work productivity through human resource empowerment.
Crafting Effective Marketing Strategies for Xiaomi in Indonesia Through SWOT Insights Riu, Isma Azis
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 1 (2024): October
Publisher : Abadi Institute

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Abstract

This study aims to determine the marketing strategy undertaken by Xiaomi Indonesia and to describe effective suggestions based on the SWOT analysis conducted. The analysis was carried out using the IFE (Internal Factor Evaluation) and EFE (External Factor Evaluation) methods which describe the internal and external factors of a company which will then be followed up with an analysis diagram to determine the company's position. Xiaomi Indonesia occupies the WT quadrant position with scores (-0.9) and (-0.8) which indicate that an effective strategy that can be implemented is a defensive-aggressive strategy.
The Role of Empathy in Enhancing Customer Satisfaction: A Case Study of Laundry Services in Makassar Dipoatmodjo, Tenri Sayu Puspitaningsih
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 5 (2024): June
Publisher : Abadi Institute

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Abstract

This study examines the role of empathy in enhancing customer satisfaction in the laundry service industry in Makassar City. Empathy is vital for building positive relationships by allowing service providers to better understand customers' feelings and needs. Through surveys and data analysis of laundry service users, the research identifies a significant correlation between high levels of empathy from providers and increased customer satisfaction. Key factors influencing empathy include employee training, interpersonal skills development, and an organizational culture that promotes empathy. The findings highlight the importance of empathy in a competitive market, offering insights for service management to improve customer experiences and foster loyalty through enhanced empathetic engagement.
Relationship between Organizational Behavior and Financial Management of Bank Tabungan Negara, Makassar City Kurniawan, Agung Widhi
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 2 No 2 (2024): December
Publisher : Abadi Institute

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Abstract

Organizational behavior is the study of the behavior and habits of individuals within an organization. Understanding the behavior of this organization has a profound impact on the organization to achieve its goals. Most organizational activities are closely related to individuals. Therefore, individual behavior and habits before entering the organization need to be taken into account. With organizational behavior, an organization will run effectively and efficiently. This study aims to find out the relationship between organizational behavior and financial management of Bank BTN Makassar City. This study used a qualitative method by conducting an interview with one of the employees of Bank BTN Makassar City. Based on the interview results, there is a relationship between organizational behavior and financial management of BTN Bank. The relationship of BTN bank's organizational behavior with its financial management is that organizational behavior has a very significant effect on BTN bank's financial management. This is because organizational influence can lower the NPL.

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