Abstract:This Community service program aims to strengthen the Buddhist community's religious, cultural, and spiritual values by implementing Pabbajjā and Upasampadā at Muaro Jambi Temple, a historic Buddhist heritage site in Indonesia.…
ndonesia. The program is motivated by the need for a learning medium integrating Buddhist teachings with direct experience in a religious and cultural environment. The implementation adopted a participatory and collaborative approach, engaging participants particularly university students in ritual activities, Dharma discussions, and the practice of moral precepts (sīla). The selection of Muaro Jambi Temple also served as a strategy to revitalize the site’s function as a center for spiritual cultivation and cultural preservation. The results indicate a significant improvement in participants’ understanding of the Dharma, adherence to moral precepts, and awareness of the importance of Buddhist cultural heritage. The program fostered the development of religious character and cultural identity, enhancing participants’ commitment to preserving the noble values of Buddhism within the local context. Furthermore, it opened opportunities for the development of history-based religious tourism. In conclusion, this PKM effectively integrates religious education, character building, and cultural preservation. Its sustainability requires multi-stakeholder support to ensure that the values, history, and spirituality of the Nusantara heritage are preserved authentically and meaningfully.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:Although the discourse on educational marketing is theoretically established, empirical reality reveals a significant gap between strategic planning and operational execution. This failure is often rooted in weak resource…
e organization and the inability to translate strategy into tactical action. This study aims to analyze and compare the organizational patterns and implementation of educational service marketing across institutional levels, including Madrasahs, Islamic Boarding Schools (Pesantren), and Islamic Higher Education Institutions. Using a library research method, data were collected through a systematic search of current academic literature (2015-2025) by adapting the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) selection flow to ensure data synthesis validity. Comparative analysis reveals distinct organizational model divergences: madrasahs tend to use ad-hoc committee structures, pesantrens rely on the centrality of the Kiai's charismatic leadership as the primary brand ambassador, while higher education institutions are adopting professional, permanent marketing units. Nevertheless, the convergence of success across all three entities lies in the integration of Islamic values within the 7P marketing mix and the vital role of Human Resources as the forefront of service delivery. This study implies the urgency of a managerial transformation from an incidental approach to the institutionalization of sustainable marketing functions to bridge the execution gap and build public trust.
Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:Gender issues in public spaces and Muslim communities have increasingly gained attention in academic discourse due to their strong connection with social norms, cultural values, and religious interpretations that shape women's…
omen's patterns of participation. This study aims to examine the influence of gender norms and values within Muslim communities on women’s engagement in public spaces, uncover the challenges they face, and formulate recommendations based on feminist and social constructionist perspectives to promote gender equality. The research employs a Systematic Literature Review (SLR) method by tracing reputable academic databases through rigorous selection and thematic analysis. The findings reveal that Muslim women’s participation in public spaces is often hindered by patriarchal constructions, discrimination, and limited access. Nevertheless, women have developed strategies of resistance and negotiation that expand their roles. Thematic analysis identifies three main patterns: women’s representation in public spaces, gender-based social practices that impose limitations, and resistance strategies through religious reinterpretation and community activism. This article contributes to theoretical development by enriching global feminist perspectives through the lived experiences of Muslim women while also offering practical contributions in the form of inclusive and socially–religiously sensitive public policy recommendations. The implications highlight the importance of cross-cultural studies and the exploration of women’s experiences at the local community level to broaden understanding of gender equality in contemporary Muslim societies.
Abstract:Home birth selection is a complex decision influenced by various factors. This study aimed to determine the relationship between knowledge and antenatal care (ANC) visits with the decision-making of home birth in the working…
king area of Mapaddegat Public Health Center, Mentawai Islands Regency. This research was a descriptive analytic study with a case-control design, conducted from February to May 2025, involving mothers who gave birth and were recorded in the maternal cohort data from January 2023 to December 2024. A systematic random sampling technique was applied, consisting of 21 respondents in the case group and 42 respondents in the control group. Data were analyzed using univariate and bivariate analysis with the chi-square statistical test. The univariate results showed that 74.6% had high knowledge, and 57.2% had more than four ANC visits. The bivariate analysis revealed a significant relationship between knowledge (p = 0.011; OR = 5.455) and the number of ANC visits (p = 0.015; OR = 4.462) with the decision to give birth at home. It can be concluded that there is a relationship between knowledge and the number of ANC visits with home birth decision-making. It is recommended for the Mapaddegat Public Health Center staff to strengthen health promotion regarding delivery in health facilities and develop innovations to increase the coverage of facility-based deliveries.
Abstract:MAA-72 well experienced a decrease in production rate, Pump IND1300 42 hz / pump ROR of 960- 1640 bfpd. Well production is Qgross 599.97 bfpd. The required data obtained are general report electrical submersible pump, reservoir…
servoir data, fluid properties data, production data and wellprofile data, data obtained directly from the computer in the field. In data processing, the method is to determine the potential analysis of the well, evaluate the installed pump, and optimize the well with a new pump. Optimum results of 1498.55 bfpd, Gf 0.435 Psi/ft, IND1300 pump evaluation, namely PIP 170.37 Psi, TDH 1782.27 ft, PSD 1969.42 ft, number of stages 200 stages, EP 49% and Hp 33.5. Optimization was carried out by replacing the pump. New pump selection DN1800/60 Hz / ROR 1200-2400 bfpd, head/stage 22 ft, Hp 0.34 EP 70%. Determination of new pump PSD 2022.94 ft, PIP 43.5 Psi, TDH 2212.32 ft, number of stages 22 stages. Increase in Qact production rate (599.97 bfpd) to (1498.55 bfpd) with a rate increase of 898.58 bfpd.
Abstract:This study aims to describe the implementation of the learning community (Kombel) at the junior high school level in Soppeng Regency, its use in improving the competence of Indonesian teachers, and the factors that affect…
t the utilization. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and questionnaires. The data obtained was analyzed holistically to reveal the implementation and impact of Kombel on improving teacher professionalism. The results of the study show that the implementation of Kombel at the junior high school level in Soppeng Regency has run optimally in accordance with the principles of the Independent Curriculum. The use of Kombel has proven to be effective in improving the pedagogic competence of Indonesian teachers, especially in the aspects of planning, implementation, and evaluation of learning. In addition, Kombel is a collaborative medium that supports the exchange of good practices between teachers, helps solve student learning problems, and supports the selection of relevant strategies, approaches, and methods. The factors that affect the use of Kombel include: teacher commitment and motivation, time management, availability of facilities, openness, and support from various parties. These findings affirm the importance of strengthening the learning community as a strategy to improve the quality of teacher competence in a sustainable manner.
Abstract:This study aims to analyze the effect of green accounting implementation on the Company's profitability. This study was conducted on companies included in the food and beverage sub-sector listed on the Indonesia Stock Exchange…
change (IDX) during the 2019-2023 period using a quantitative approach. Sample selection was carried out using the purposive sampling method, resulting in 80 observation data samples for five consecutive years. Data analysis techniques used include descriptive analysis using Microsoft Excel, hypothesis testing using SPSS 18 to test the effect of Green Accounting on Profitability. The results of this study indicate that Green Accounting has a negative and significant effect on Profitability.
Abstract:This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that…
are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.