NAAFI: JURNAL ILMIAH MAHASISWA

Disharmonisasi Regulasi Akses Dokumen Penyidikan dalam Mekanisme Pertanggungjawaban dan Pencairan Dana Bantuan Hukum oleh Lembaga Bantuan Hukum

Muhammad Rafli Afrizal — 2026-09-19

Regulatory disharmony regarding access to investigation documents within the context of accountability mechanisms and the disbursement of legal aid funds creates legal issues, as the accountability requirements for Legal Aid Institutions (LBH) do not always align with the restrictions on accessing documents under the authority of law enforcement agencies. This study aims to analyze the nature and implications of this regulatory disharmony and to formulate a verification mechanism that ensures accountability and the disbursement of legal aid funds without compromising investigative interests. Employing a qualitative method with a socio-legal (empirical-juridical) approach, the study utilizes statutory, conceptual, and sociological perspectives; primary data were gathered through interviews and observations at LBH Gumilang, while secondary data consisted of legislation, literature, and prior research. The results reveal a disconnect between legal aid fund accountability regulations which demand comprehensive proof of services rendered and criminal procedural laws that restrict access to investigation documents. Empirical findings indicate that limited access to certain documents can lead to legal gaps, administrative uncertainty, and potential delays in reimbursement, particularly because some documents remain outside the LBH's possession. The study concludes that accountability need not be achieved through possession of all investigation documents; instead, it can be realized through alternative verification mechanisms based on proof of service, limited confirmation with law enforcement agencies, and the separation of administrative documents from the substance of the investigation. The study implies a need for regulatory harmonization and the establishment of proportionate verification standards to balance legal certainty for LBHs, the accountability of state funds, the public's right to legal aid, and the protection of investigative interests.

Peran Koperasi Syariah dalam Penguatan Ekonomi Desa Tinjauan Literatur Fungsi Keuangan Sosial Islam

Akhman Rohimat — 2026-09-19

Rural economic development faces ongoing challenges, including limited access to formal financial institutions (financial exclusion), capital constraints, and high dependency on informal moneylenders. In this context, Islamic Microfinance Cooperatives (KSPPS) offer a unique structural advantage through their dual-function model, incorporating both commercially driven and socially driven operations. This study aims to comprehensively analyze the strategic role of KSPPS in strengthening rural economies from the perspective of Islamic Social Finance (ZISWAF) integration and to formulate optimization strategies anchored in the Maqashid Shariah framework. Utilizing a library research methodology with a qualitative-descriptive approach, secondary data were gathered from accredited academic literature published between 2021 and 2026, analyzed through content analysis based on the qualitative framework of Miles, Huberman, and Saldaña. The findings reveal that the synergy between Baitul Tamwil (commercial) and Baitul Maal (social) units in KSPPS effectively prevents mission drift. The integration of Islamic Social Finance operates through a structured continuum: Zakat serves as a social safety net, Infaq/Sadaqah provides Qardhul Hasan loans to dismantle moneylender dependency, Productive Waqf finances rural tangible assets, and beneficiaries gradually transition into commercial profit-sharing schemes (mudharabah/musyarakah). Furthermore, operational challenges such as murabahah overuse, Shariah accounting limitations (PSAK 109), and agricultural risks are mitigated through a Maqashid Shariah-aligned strategy leveraging digitalization and risk mitigation. This study concludes that KSPPS plays a pivotal role as a dual-intermediary institution balancing profitability and social welfare to transform mustahiq into muzakki, ultimately fostering an inclusive, sovereign, and sustainable rural economic structure.

Peran Lembaga Keuangan Mikro Syariah dalam Memperkuat Pedagang Pasar Tradisional Menghadapi Pelemahan Nilai Tukar Rupiah

Irfan Saefuloh — 2026-10-25

The depreciation of the rupiah exchange rate can exacerbate pressures regarding the cost of goods, working capital requirements, and the continuity of trade in traditional markets. This study aims to analyze the contribution of Sharia microfinance institutions (LKMS) in strengthening traditional market trade facing economic pressures caused by the weakening rupiah. A qualitative approach was employed, utilizing a literature review method. Data sources consisted of academic journal articles relevant to topics such as Sharia microfinance, financial inclusion, micro, small, and medium enterprises (MSMEs), traditional trade, and business resilience. Literature selection was based on specific inclusion and exclusion criteria, while data collection utilized a literature extraction matrix. Thematic analysis and narrative synthesis were applied for data analysis. The study identified four key themes: access to financing and working capital; trust and Sharia values; business mentoring and adaptation strategies; and institutional constraints. LKMS possess the potential to support trade sustainability through the provision of financing, the strengthening of social ties, and the enhancement of business management capacity. However, their effectiveness depends on the suitability of financing, levels of financial literacy, service requirements, and macroeconomic conditions. This research contributes to the development of perspectives on Sharia financial inclusion and institutional theory by positioning LKMS as pivotal actors in both economic and social spheres. The findings highlight the need for responsive financing and mentoring, as well as policy collaboration, to bolster the resilience of trade in traditional markets

Penentuan Prioritas Berita Segmen Business Performance pada PT Industri Komunikasi Utama Menggunakan Metode TOPSIS

Rangga Alfiandika — 2026-10-25

News prioritization in the Business Performance segment is still conducted manually, potentially resulting in subjectivity and inconsistency in decision-making. This study aims to develop a decision support system to determine news priorities in a structured and objective manner using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The study applies five evaluation criteria: relevance, sentiment, source credibility, impact, and urgency. The prioritization process involves constructing a decision matrix, normalizing the matrix, assigning weights, determining the positive and negative ideal solutions, calculating the distance of each alternative from the ideal solutions, and computing preference values to generate news rankings. The results indicate that the developed system can produce news priority rankings based on the established criteria. The implementation of the TOPSIS method supports a more consistent and structured decision-making process, thereby helping improve the effectiveness of news prioritization in media monitoring activities for the Business Performance segment at PT Industri Komunikasi Utama.

Analisis Kepuasan Konsumen TFT Creation Textile Pada Platform Shopee Menggunakan Metode End-User Computing Satisfaction (EUCS)

Josia Joseph Ntahudi — 2026-10-31

The development of e-commerce in Indonesia has facilitated digital buying and selling transactions, one of which is through the Shopee platform. TFT Creation Textile is a business entity that utilizes Shopee services to market products and reach broader consumers. To compete, retain customers, and improve service quality, the company needs to determine the level of customer satisfaction with the services provided. This study aims to analyze the level of Shopee service user satisfaction towards TFT Creation Textile using the End-User Computing Satisfaction (EUCS) method.The End-User Computing Satisfaction (EUCS) method was chosen because it can comprehensively measure the level of user satisfaction from the end-user's perspective through five main dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. The approach used in this research is descriptive quantitative. Data collection was conducted by distributing questionnaires to 122 respondents who are consumers of TFT Creation Textile. The collected primary data was then tested using IBM SPSS Statistics software to determine the validity (Pearson Correlation) and reliability (Cronbach's Alpha) of the research instrument.The instrument testing results showed that all statement items were declared valid and reliable with a Cronbach's Alpha value of 0.799. Based on the calculation of the final End-User Computing Satisfaction (EUCS) score, a cumulative total score of 4,538 was obtained. This figure resulted in a final satisfaction percentage of 74.39%. This indicates that, overall, the level of Shopee service user satisfaction towards TFT Creation Textile is in the "Satisfied" category. The results of this study are expected to serve as evaluation material and recommendations for TFT Creation Textile in maintaining service quality and improving future sales strategies