Abstract:This research aims to determine whether the application of accounting in MSMEs in Bogor Regency is in accordance with SAK EMKM. This research uses a qualitative method with a case study approach. The data used in this research…
search is primary data obtained through observation and interviews as well as documentation data and secondary data sourced from MSMEs owners in Bogor Regency. The results of the research show that the application of accounting in MSMEs is not in accordance with the application of SAK EMKM because the preparation of financial reports in MSME companies has not been implemented fully or has not been optimal, as can be seen in the table of application of MSMEs Accounting where the CALK section is not in accordance with the SAK EMKM method.
Abstract:This research examines the relevance of adopting the concept of active judges within adversarial common law traditions to Indonesia’s hybrid criminal procedure. The primary objective is to explore whether the active judge…
dge model can strengthen Indonesia’s criminal justice reform without undermining its civil law foundation. This study employs a normative juridical method with a comparative approach, analyzing doctrinal sources, statutory law, and scholarly debates from both civil law and common law perspectives. The findings suggest that while the adversarial system traditionally restricts judges to a passive role, the notion of an active judge has emerged to prevent procedural abuses and ensure substantive justice. For Indonesia, integrating aspects of the active judge model may contribute to enhancing transparency, protecting defendants’ rights, and harmonizing procedural justice with societal expectations. Nevertheless, challenges remain, particularly concerning judicial independence, consistency of application, and potential conflicts with established inquisitorial practices. This study concludes that the adoption of active judge principles must be carefully contextualized, reinforcing Indonesia’s hybrid system rather than replacing its legal traditions.
Abstract:This thesis discusses the application of the Tahfizh Pakistani Method in improving the quality of memorization of students at the Ummul Quro' Tahfizh Boarding School in Palopo City. This study aims to determine how the process…
rocess of implementing the Tahfizh Pakistani method and the results of its application to improve the quality of memorization of students. This study uses the Classroom Action Research (CAR) approach of the Kemmis and McTaggart model which consists of four stages: planning, action, observation, and reflection, which are carried out in two cycles. Data collection techniques use observation, documentation, and oral memorization tests. The results of the study showed that the application of the Tahfizh Pakistani method significantly improved the quality of students' memorization. Teacher activity increased from 77.88 % in cycle I to 90.38% in cycle II, while student activity increased from 73.68% to 93.42%. The results of the student memorization test showed that in cycle I, only 6 out of 11 students (54.5%) completed the process, with an average score of 12.18 (very good category ) , while in cycle II it increased to 9 students (81.8%) with an average score of 13.27 (very good category ) . Thus, the application of this method has been proven effective in improving the quality of students' memorization at the tahfizh boarding school.
Abstract:This article examines in depth the relationship between the Qur'an and the concept of diversity in the context of modern society. By using a qualitative approach and content analysis of Qur'anic verses that touch on the…
issue of ethnic, religious, and racial differences, this study seeks to uncover the universal and contextual dimensions of the principles of diversity in Islamic teachings. Gadamer's hermeneutic approach is used as a theoretical framework for critically interpreting Qur'anic texts, with the aim of contributing to the treasure trove of modern interpretations of pluralism. The findings of the study show that the Qur'an, through verses that emphasize the unity of humanity and respect for diversity, provides a strong foundation for the implementation of diversity values. The discussion also explained the social implications of the application of the principle of diversity according to the Qur'an, including in the context of politics, education, and intercultural relations in pluralistic societies. By integrating critical analysis of sacred texts with empirical data and theoretical studies, this article is expected to make a significant contribution to the research treasure trove of Islamic studies and pluralism. This research emphasizes that the role of the Qur'an in upholding the value of diversity is multi-perspective; It not only provides spiritual guidance, but also offers an ethical framework that can foster the construction of an inclusive, just, and harmonious modern society. The purpose of this research is to elaborate on the role of the Qur'an as a source of values of diversity and pluralism, by tracing relevant verses and relating them to the social reality on the ground. Thus, this research not only aims to provide textual analysis, but also examines the practical application of the teachings of the Qur'an in promoting peace and social justice in the era of globalization. This research is expected to be an important reference for researchers and academics of Islamic studies and pluralism in an effort to strengthen interfaith dialogue and increase tolerance and social justice.
Abstract:This study examines the concept of social solidarity and religious values, especially those contained in the Qur'an. Social solidarity has long been the focus of discussion in various disciplines, ranging from sociology,…
political science, to Islamic studies. In the midst of the increasingly complex dynamics of urbanization in Indonesia, the question of how religious values, especially those contained in the Qur'an, can encourage collective action based on social justice is very relevant. By examining in depth the relationship between the teachings of the Qur'an and social solidarity, this article contributes to the development of social theory and practice in urban Indonesian society. It is hoped that the findings and recommendations presented can be a reference for academics, researchers, and policymakers in formulating strategies for integrating Islamic values into contemporary social dynamics, so that in the end it can produce a more just, inclusive, and dignified society. The results of the study show that there is a strong integration between the theological message in the Qur'an and the dynamics of social interaction, as well as its implications in the formation of pro-people public policy. Thus, the conceptual framework proposed in this study not only makes a theoretical contribution to the development of Islamic studies and sociology, but also offers practical recommendations that are applicable to the strengthening of social solidarity in the modern era. This study suggests that further studies can explore more empirical aspects, involving field data and participatory analysis, to ensure that the values of the Qur'an are truly integrated into social life and public policy as a whole. This research invites further dialogue between stakeholders in an effort to realize solid social solidarity, as a tangible manifestation of the application of the principles of goodness and justice enshrined in the Qur'an.
Abstract:Arabic in the Generation Z era faces significant learning changes along with the development of digital technology and the unique characteristics of this generation known as digital natives . This study aims to identify…
challenges and opportunities in the Arabic language learning process among Gen Z using a literature review approach to various recent studies. The research method uses a literature review by reviewing 30 articles in several published national journals. The results of the study indicate that the main challenges include low digital literacy among educators, limited technological infrastructure, and the dominance of traditional learning methods that are less attractive to Gen Z. However, on the other hand, there are great opportunities through the use of technology such as social media, interactive learning applications, gamification, and blended learning approaches that can increase motivation and learning participation. This study recommends the need for curriculum development that is adaptive to the needs of Gen Z, digital competency training for teachers, and the integration of digital media that is relevant to the learning styles of the younger generation. By utilizing existing opportunities, Arabic language learning can be more contextual, interesting, and effective for today's generation
Abstract:This study aims to analyze the role of Instagram as a digital marketing communication medium in promoting the Tajur Katineung natural tourist attraction, and to identify the application of artificial intelligence (AI) in…
supporting this marketing strategy. The method used is descriptive qualitative with a case study approach. Data were collected through direct observation of the Instagram account @tajurkatineung, digital insight documentation, and literature studies related to digital marketing, social media, and AI. The results show that Instagram has a strategic role in increasing the visibility and appeal of Tajur Katineung through its feed, story, and reels features. However, its utilization is still less than optimal in terms of content strategy, branding consistency, and audience engagement. AI technology is considered to have great potential in analyzing audience behavior and content effectiveness in real-time. Unfortunately, the use of AI is still very limited due to the lack of digital literacy among managers. From a media communication perspective, the @tajurkatineung account shows potential as a two-way media that allows direct interaction with the audience and forms a positive perception of the local tourist destination. This study recommends increasing the digital capacity of managers through training in the use of AI and content strategy, as well as collaboration with influencers and the use of Instagram Ads. This research provides theoretical contributions to the study of digital communication and social media-based marketing, as well as practical benefits for tourism actors in optimizing destination promotion strategies with the support of digital technology.
Abstract:This study highlights the urgent need to instill an understanding of religious moderation among church congregations in Indonesia’s pluralistic society, as a means to reduce religious tensions and extremism. Although the…
he Indonesian government has promoted the concept of religious moderation, its implementation within church communities remains underexplored. This research aims to identify effective strategies for fostering a moderate and inclusive understanding of religious moderation within Indonesian church congregations. A qualitative methodology was employed using a literature review approach based on relevant scholarly sources. Findings indicate that foundational strategies involve strengthening theological understanding of religious moderation from a Christian perspective, emphasizing core teachings such as love as the greatest commandment, Christian hospitality as practical application, and the theological principle of mutual acceptance (Romans 15:7). Furthermore, the study underscores the vital role of churches in this process through inclusive religious education, improved moderate religious literacy, responsible use of social media, engagement in interfaith dialogue, and systematic training programs. Cultivating a moderate and inclusive attitude requires nurturing humility, reinforcing national commitment in line with Pancasila, embracing diversity, rejecting extremism, and actualizing these values in daily life. To overcome challenges, the study recommends effective socialization, enhanced religious literacy, wise media engagement, collaboration with various stakeholders, exemplary leadership, and continuous program evaluation. The study concludes that religious moderation is an essential contribution of the church to national unity, conflict prevention, the upholding of national values, interfaith harmony, and the strengthening of national identity.
Abstract:The phenomenon of online shopping has driven business players to be more innovative in promoting their products on existing digital platforms. There is a technological innovation that allows online businesses to showcase…
and demonstrate their products in real-time, known as live streaming shopping. TikTok has become one of the popular social-commerce platforms with beauty content within its application. This study aims to better understand the influence of TikTok live streaming shopping on the purchase intention of the local beauty brand through emotional factors. We applied the S-O-R (Stimulus, Organism, Response) model, with influencer credibility variables added to the emotional factors in the S-O-R model. Data were collected from 300 respondents who registered through a Google Form survey with predetermined criteria. PLS-SEM using Smart PLS was chosen for data analysis. The study revealed that attraction, cognitive assimilation, and influencer credibility mediate the relationship between real-time interaction, shopping guidance, visibility, media richness, and consumer purchase intention. Therefore, live streaming shopping through emotional factors significantly influences consumers' purchase intention. This research found that the enrichment of material living standards has transformed people’s purely demand-oriented shopping style. This study result help enterprises to better apply live streaming more effectively and expanding channels promotion strategies.
Abstract:This study aims to examine the credit application procedure at BPR Sinar Mas Pelita Ciawi Branch, identify the challenges encountered during the process, and evaluate the solutions implemented to overcome them. The research…
rch uses a descriptive qualitative method with data collected through interviews with bank employees, direct observation during an internship program, and literature review. The findings show that the credit application procedure consists of several stages: application submission, document verification, credit analysis, credit approval, agreement signing, and fund disbursement. Common obstacles include customers’ lack of understanding of the procedure and delays in document submission. BPR Sinar Mas Pelita Ciawi Branch has implemented various strategies such as public education through social media and providing a checklist of required documents to applicants. Overall, the credit application process has been carried out effectively and efficiently.