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:Sunnah cupping therapy (al-hijamah) is a popular Islamic healing method practiced globally. Despite its spiritual roots, it poses clinical risks, including infections, vasovagal shock, and procedural inconsistencies, often…
en due to non-sterile tools and untrained practitioners. This study aims to explore how Islamic ethical values—sincerity (ikhlas), trust (amanah), and halal compliance—can be integrated with clinical responsibilities such as sterilization protocols, informed consent, and therapist competency. A thematic qualitative literature review was conducted using Islamic jurisprudence, fatwas (DSN-MUI), WHO and Ministry of Health (Indonesia) guidelines from 2015–2025. Findings reveal that neglecting the maqashid sharia principle of hifzh an-nafs (protection of life) contradicts both Islamic ethics and medical safety. Sunnah cupping services rooted in both spiritual values and professional protocols are more trusted by Muslim patients and improve therapeutic legitimacy. This study highlights the urgent need for national SOPs, certified training, and the development of Islamic cupping clinics with integrated protocols. These clinics can serve as models of sharia-compliant, clinically responsible health services. The research offers practical recommendations for Islamic medical institutions and policy-makers in strengthening Islamic-based complementary therapies in modern healthcare systems.
Abstract:This study aims to examine emotion regulation strategies from the perspective of Hadith and their relevance to contemporary psychology. The main focus of this research is on three Hadiths that provide guidance on managing…
g emotions, particularly anger: Hadith Abu Dawud no. 4150 on reciting ta'awudz when angry, Hadith Abu Dawud no. 4151 on changing body posture when angry, and Hadith Isnad Shahih no. 9630 on the prohibition of anger. These three Hadiths teach techniques that can help individuals manage their emotions effectively, such as seeking protection from Allah, changing physical conditions to relieve tension, and restraining from anger. From the perspective of contemporary psychology, these strategies resemble emotion regulation approaches found in theories such as cognitive reappraisal and emotion regulation strategies, which aim to change perception or physiological responses to negative emotions. This research also reveals how teachings in the Hadith can be used as a foundation to understand emotion regulation more holistically, integrating both spiritual and psychological dimensions. Through this understanding, the study highlights the importance of integrating Islamic teachings with contemporary psychological principles to create a more comprehensive approach to managing human emotions, particularly anger, in the modern world.
Abstract:This study centered on the Lendawi (The Lanny Tribe Lamentation): Its Structure, Types, and Socio-Cultural Values. This Lendawi, as part of the Lanny culture, should be carried out by the Lanny community. The objectives…
are (1) to explain the structure of the Lendawi (Lanny lamentation), (2) to find out the type of stanza among the Lanny tribe, (3) to discuss on what occasions the Lendawi (Lanny lamentation) lamented, and (4) to elaborate the socio-cultural values contained in the Lendawi (Lanny lamentation). This research is qualitative because it only gives explanations about a problem in the form of words, not numbers. The writer found a structural pattern in the lendawi structure. Pattern (1) for men: silent trigger (inhale) + men starting pattern (2) for women: silent trigger (inhale) + women starting. Occasion: (1) to mourn the death of twenty-one people; (2) to welcome the new family who has just returned from a foreign land; (3) to release the family member to go overseas; (4) to release a girl to marry and follow her husband; (5) to remember a family member who has died; (6) to thank people for offering; (7) to mourn for a person who looks similar to a family member (dead or alive); and (8) to think about hard work in the garden that used to be shared with other family members (either dead or alive but living in some other place). Types of stanzas range from 3 lines (triplet) up to 12 lines (sonnet) or more. Sociocultural values are as follows: 1. Kinship address, 2. Using local cultural expressions, e.g., “rainfall,” “white, 3. Mount Tari, 4. The Donggi and Konda rivers 5. The Walem bird 6. The Gweage River, 9. The Ugwa River, 12. The Prikokir Bird 13. Special respect for uncles (mother’s brothers), 14. The Mukoko Clan, and 15. Grandmother as a protector for orphans.
Abstract:Sunnah cupping therapy (hijamah) is a form of prophetic medicine that combines spiritual and therapeutic dimensions but often lacks adherence to clinical safety standards. This study aims to analyze the urgency of integrating…
ating Sharia values—particularly maqashid shariah (protection of life) and la dharara wa la dhirar—with emergency medical protocols in sunnah cupping practice. The research uses a normative-qualitative literature review method. Data were collected from recent academic sources and analyzed through content analysis to develop an ethical and procedural framework. Findings reveal that sunnah cupping carries clinical risks such as infection, bleeding, and vasovagal shock when performed without medical protocols. The integration of Sharia and medical principles is operationalized through emergency training, Islamic-based SOPs, and education-regulation mechanisms rooted in maqashid. Core Islamic ethics—such as ikhlas (intention), amanah (trust), and tathir al-adawat (sterilization)—are essential moral pillars within the clinical service model. This study concludes that the integration of Sharia values with emergency medical preparedness is a critical need in the practice of sunnah cupping. The study recommends the development of standardized curricula, clinic certification, and first aid (CPR) training for therapists to ensure safety, professionalism, and religious legitimacy.
Abstract:This study aims to synthesize findings from empirical studies on factors that influence employee performance and productivity in the context of modern organizations in Indonesia and beyond. Employee performance and productivity…
ctivity are crucial elements for the success and sustainability of organizations amidst intense business competition and dynamic changes in the work environment, including adaptation to work models such as Work From Home (WFH). This article uses a qualitative literature study method on articles/journals covering various key variables such as organizational/work culture, work environment, compensation, motivation, job satisfaction, organizational commitment, workload, work discipline, work stress, and work-life balance. The results of the analysis indicate a complex and interrelated relationship between these variables. It is consistently found that a positive organizational culture, intrinsic and extrinsic motivation, and organizational commitment have a significant influence on improving performance and productivity. A conducive work environment and job satisfaction often act as important mediators in this relationship. However, the influence of variables such as compensation, workload, and work discipline show varying results depending on the organizational context and individual characteristics. This study underlines the importance of a holistic and integrated human resource management approach to optimize employee performance and productivity. Practical implications and suggestions for further research are also discussed.
Abstract:This study aims to develop an instrument to assess the effectiveness of a religious character education program in addressing the moral degradation of students. The research employs a development model (research and design)…
gn) based on primary data collected through a questionnaire consisting of 20 statements aligned with 10 indicators of character education. These indicators include understanding religious values, internalization of values, honesty, responsibility, tolerance, consistency in religious attitudes, social care, discipline in spiritual relationships, and satisfaction with the program. The research instrument uses a rating scale ranging from 1 to 5 and is validated by three education experts from the Faculty of Teacher Training and Education (FKIP). The sample consists of 25 first-semester students from the 2024-2025 academic year, class 1A of the Agribusiness Department, Faculty of Agriculture, Untirta. Data analysis includes content validity testing using Aiken’s V formula and intraclass correlation coefficients (ICC) for reliability testing. Empirical validity testing employs product moment analysis, and reliability testing uses Cronbach's alpha, analyzed using SPSS version 23. The findings reveal that: (1) Based on the content validity test, out of 20 statement items, 16 items demonstrate very high validity, and 4 items show 2 high validity, with an average content validity score of 1.000, interpreted as very high. The reliability test using intraclass correlation coefficients (ICC) yields an average measure of 0.971, indicating excellent instrument reliability. (2) From the empirical test results, out of 20 items, 19 items are valid, and 1 item is invalid, with a Cronbach's alpha value of 0.853 (>0.7), confirming the instrument's reliability. Therefore, the validated questionnaire consisting of 20 items is deemed suitable for measuring the effectiveness of the religious character education program
Abstract:Globally operating companies face challenges in managing human resources from diverse cultural backgrounds. This paper highlights how the role of International Human Resource Management (IHRM) can support the improvement…
of cross-cultural leadership effectiveness while strengthening organizational competitiveness at the global level. Based on the analysis of various empirical studies, it is revealed that leadership success is highly dependent on the mastery of cross-cultural competencies, including cultural intelligence, emotional intelligence, and intercultural communication skills. Global leaders who are able to integrate local and international identities, and adopt transformational leadership approaches, tend to be more successful in building synergy and innovation in multicultural teams. Flexible IHRM approaches such as cross-cultural training and international work experience are key factors in shaping leaders with global capacity. The study also emphasizes the need for collaborative, context-relevant and sustainable leadership development strategies, and the importance of integrating inclusive IHRM practices to support organizational performance in a dynamic global work environment.
Abstract:Sunnah cupping therapy is a traditional Islamic health practice increasingly embraced for its spiritual and therapeutic benefits. However, its widespread use, especially by uncertified practitioners, raises serious concerns…
rns about patient safety and emergency risks. This study aims to identify key systemic risk factors of medical emergencies related to sunnah cupping and propose an integrative framework combining Islamic jurisprudence (fiqh) with modern clinical standards. A qualitative descriptive approach was employed using a systematic literature review of peer-reviewed journals, clinical reports, Islamic texts, and contemporary fatwas. Thematic analysis revealed five major risk categories: lack of medical screening, unlicensed practitioners, hidden comorbidities, absence of emergency protocols, and poor understanding of medical safety. Reported complications included hypovolemic shock, infections, and prolonged wound healing—especially in patients with undiagnosed diabetes or coagulation disorders. The study also found that public misconceptions equating religious merit with clinical safety further worsen these risks. The research highlights the urgent need for standardized medical and sharia-based training, certification systems, and public education. Collaboration among healthcare professionals, Islamic scholars, and educational institutions is essential to establish a safe, accountable, and spiritually valid model of sunnah cupping. Integrating medical protocols with fiqh compliance can significantly reduce emergency incidents, enhance practitioner competency, and preserve the prophetic nature of the practice within a modern health framework. These findings offer a strategic path for safer implementation of prophetic medicine across Muslim communities.
Abstract:This study aims to determine the effect of training using rubber weights and with-out weights on the speed of the PSHT Tanah Putih Tanjung Melawan pencak silat sickle kick. This study is an experimental study using the True…
rue experiment design method. The sample in this study was 14 female athletes. The instrument in this study was a 10-second sickle kick speed test with 3 trials and the best value was taken. Data analysis and testing of the research hypothesis used the t-test analysis technique (t-test) with a significance level of α = 0.05. The results of the study showed that: (1) there was an increase in the speed of the sickle kick after athletes followed a training program using rubber weights with an average value of 13.71 in the pre-test and increased by 6.72 or 7% to 20.43 in the post-test. The statistical results showed that the sig-2 tailed value was 0.000 ≤ 0.05. (2) there is an increase in the speed of the sickle kick after the athlete follows a training program without rubber weights with an average value of 13.43 in the pre-test increasing by 5% to 18.43 in the post-test. With statistical results showing that the sig-2 tailed value is 0.000 ≤ 0.05. (3) there is an increase in kick speed between training using rubber weights and without weights with a sig-2 tailed value of 0.013 ≤ 0.05. It can be concluded that training using rubber weights is more effective in increasing the speed of the sickle kick compared to training without rubber weights in the Pen-cak Silat PSHT Ranting Tanah Putih Tanjung Melawan.