Abstract:Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting…
often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
Abstract:This study aims to analyze the social function of bini traditional poetry in the maintenance of the socio-cultural identity of local communities in Londalusi, East Rote District, Rote-Ndao Regency. The focus of the research…
rch is directed at the identification of the educational, normative, symbolic, integrative, and communicative functions of oral traditions related to the life cycle of society, including birth, marriage, and death. This study uses a qualitative approach with ethnographic-descriptive design. Data was collected through in-depth interviews and documentation of traditional narratives submitted by two key informants, namely traditional speakers (manehelo) and local traditional leaders. Data analysis was carried out thematically to map the social function of traditional narratives in the context of people's social lives. The results of the study show that traditional narratives and traditional bini poetry play an important role as a medium for inheriting traditional values, collective memory, local cosmology, and inter-generational social ethics. This oral tradition functions as a means of informal education, a regulator of social norms, a symbol of representation of the Rote people's worldview, a strengthening of social cohesion, and a cultural communication medium that maintains the continuity of the socio-cultural identity of the local community. This research confirms that the oral tradition of bini is not just an aesthetic expression, but a living and adaptive socio-cultural system. These findings contribute to strengthening the study of oral literature and cultural anthropology, especially in the context of Indonesian archipelago communities.
Abstract:Traditional Arabic linguistic studies often fall into a dichotomy that separates Nahwu (syntax) and Sharf (morphology), causing learners to lose the functional orientation of the language. This research aims to formulate…
a new direction in Arabic morphosyntactic studies through the integration of classical theory, modern linguistics, and pedagogical applications. Using a qualitative-descriptive approach with a library research method, data were analyzed comparatively and integratively from various reputable scientific literatures. The research results show that the integration of Al-Jurjani's Nazhm theory with systemic functional and generative-transformational linguistic perspectives is capable of providing a more logical explanation of Arabic language structures. Furthermore, digitalization through corpus analysis and computational linguistics enables empirical mapping of language patterns to support AI development. Pedagogically, the implementation of an integrative approach that unites the teaching of Nahwu and Sharf, alongside the utilization of data-based media, has proven to be more effective in enhancing students' communicative skills compared to conventional methods. This research concludes that strengthening morphosyntactic studies is a crucial step in modernizing Arabic language learning in the global era.
Abstract:This research aims to deconstruct the phenomenon of hyper-independence that massively affects Generation Z within the contemporary digital ecosystem. As digital natives, Generation Z often falls into the trap of extreme…
self-reliance, which is regarded as a personal achievement but sociologically triggers the disintegration of social capital and societal atomization. The primary issue raised is how technological independence paradoxically creates emotional distance and social apathy toward real-world suffering. Utilizing a qualitative method based on library research and a Social Interpretation (al-tafsir al-ijtima’i) approach, this study positions Surah Al-Ma’un as a theological framework to address this solidarity crisis. The analysis is conducted by creating a dialogue between the Quranic text and digital sociological theories regarding social ties and atomization. The results show that Surah Al-Ma’un offers a radical critique of "religious individualism" by categorizing those who separate prayer rituals from social sensitivity as deniers of the faith. This study finds novelty in the reinterpretation of the term al-ma'un, which in the digital era is no longer limited to simple material aid but has transformed into "collaborative assets" encompassing information literacy, emotional support, and digital resource accessibility for marginalized groups. The research formulates the Inclusive Social Piety model, which integrates three main pillars: spiritual interconnection awareness, digital altruism, and empowering independence. This model functions as a solution to transform the narcissistic "I" paradigm into a collaborative "We" paradigm. In conclusion, the internalization of Al-Ma’un's values acts as a bridge between the personal advancement of Generation Z and their collective responsibility, serving as a basis for character strengthening in Islamic higher education to remain functional and responsive to human problems in the era of disruption.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:The increasingly pervasive development of digital technology has not been fully accompanied by the strengthening of ethical awareness in its practical use. This situation is reflected in various phenomena among students,…
including the tendency toward excessive use of social media, the declining quality of ethics in online communication, and the weakening of mutual respect in digital spaces. These conditions indicate that digital ethics cannot be understood merely as a technological problem but are closely related to the direction of values and the fundamental goals of education. Departing from this reality, this study aims to examine the concept of ta’dib in the thought of Syed Muhammad Naquib al-Attas as an alternative conceptual framework for responding to the digital ethics crisis from the perspective of Islamic education. This study employs a qualitative approach through library research by critically examining al-Attas’s major works as well as national and international scholarly journal articles from the past five years relevant to digital ethics and Islamic education. The findings reveal that the weakening of digital ethics is rooted in an educational paradigm that tends to emphasize cognitive aspects and technical skill mastery, while the formation of adab as the core of education is neglected. Within this framework, the concept of ta’dib offers a holistic philosophical foundation by positioning education as a process of internalizing adab that integrates intellectual, moral, and spiritual dimensions in an integral manner. Therefore, this study concludes that the application of the concept of ta’dib has the potential to serve as a strategic foundation for building sustainable, value-oriented digital ethics among students that are relevant to the challenges of Islamic education in the digital era.
Abstract:This research aims to explain the structural relations between al-idhāfah, al-naʿt, and al-tawkīd in Arabic syntax and to delineate how their interaction influences meaning formation and functional distribution within the…
the nominal phrase. This study is conducted because previous research has tended to discuss these three elements separately, resulting in a lack of an integrated analytical model that describes the hierarchical and semantic relationships between them. The study employs a qualitative-descriptive approach, analyzing data drawn from classical nahwu texts, modern Arabic corpora, and relevant contemporary research. Data were classified based on the patterns of element occurrence and analyzed through structural syntactic analysis methods to identify their functions, positions, and i‘rāb (inflectional) implications. The results indicate that idhāfah serves as a marker of possessive relations and semantic restriction, naʿt functions to provide descriptive modification that clarifies the referent, and tawkīd reinforces the reference both structurally and semantically. These three form dependency patterns that influence each other when present within a single phrasal construction. The novelty of this research lies in the formulation of an integrative relational model that combines syntactic functions, hierarchical structures, and semantic implications into a single operational analytical framework. This model provides a more comprehensive understanding compared to previous fragmentary studies. These findings have important implications for the teaching of nahwu, the analysis of modern Arabic discourse, and the development of computational linguistic applications that require more accurate mapping of nominal structures.
Abstract:Character education is a crucial aspect in shaping students' personalities to be faithful, virtuous, independent, and responsible. One effective strategy for strengthening character education is through scouting and extracurricular…
acurricular activities implemented in schools. This study aims to describe the role of scouting and extracurricular activities in strengthening students' character values and to identify their implementation and impact on students' attitudes and behavior. The research method used was a qualitative approach, with data collection techniques through observation, interviews, and documentation. The results indicate that scouting and extracurricular activities are able to instill the values of discipline, cooperation, leadership, responsibility, independence, and social awareness in a contextual and sustainable manner. The process of habituation, the role model of the instructor, and direct experience in the activities are key factors in the success of strengthening students' character. Therefore, scouting and extracurricular activities have a strategic contribution in supporting character education strengthening programs in schools and need to be managed systematically and integrated with learning activities.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level