Abstract:This study aims to evaluate the implementation of Islamic Religious Education (Pendidikan Agama Islam/PAI) learning in strengthening students’ religious moderation at SMP Islam Terpadu Bangkinang. Religious moderation is…
is conceptualized as a religious attitude that emphasizes balance, tolerance, justice, and respect for diversity, which are essential values in maintaining social harmony within pluralistic societies. In the Indonesian educational context, Islamic Religious Education plays a strategic role not only in developing students’ religious knowledge but also in shaping moderate religious attitudes that prevent intolerance and extremism. Therefore, systematic evaluation of PAI learning is crucial to ensure that religious moderation values are effectively internalized by students.
This study employs a qualitative approach with an evaluative research design to comprehensively examine how religious moderation values are integrated into PAI learning. The evaluation focuses on three main aspects: learning planning, learning implementation, and learning evaluation. Data were collected through classroom observations, in-depth interviews with Islamic Religious Education teachers and students, and documentation analysis of learning instruments such as lesson plans, syllabi, and assessment tools. These data collection techniques were employed to obtain an in-depth understanding of instructional practices, teacher–student interactions, and assessment strategies related to the cultivation of religious moderation values. Data analysis was conducted using an interactive model involving data reduction, data display, and conclusion drawing to ensure systematic and credible findings.
The findings reveal that PAI learning at SMP Islam Terpadu Bangkinang has integrated religious moderation values into learning objectives and instructional planning. Teachers explicitly formulate learning goals that emphasize tolerance, balance, and mutual respect, while learning materials are contextualized to students’ social realities. During the learning implementation stage, teachers apply dialogical and participatory teaching methods, such as discussions and case-based learning, to encourage students to critically reflect on religious issues and social diversity. These approaches provide students with opportunities to understand differing perspectives and develop moderate religious attitudes in a reflective and respectful manner.
However, the study also identifies several challenges in the implementation of religious moderation-based learning. The use of contextual and innovative instructional methods remains limited, and learning activities tend to rely on conventional approaches. Moreover, the evaluation of religious moderation attitudes has not yet been conducted systematically. Assessment instruments primarily focus on cognitive achievement, while affective and attitudinal dimensions—such as tolerance, openness, and balanced religious behavior—are not comprehensively measured using structured indicators or rubrics. This limitation affects the accuracy of evaluating students’ overall development of religious moderation.
This study concludes that continuous and systematic evaluation of Islamic Religious Education learning is essential to enhance the effectiveness of strengthening religious moderation among students. The development of more comprehensive, contextual, and sustainable assessment instruments is necessary to holistically measure students’ cognitive, affective, and behavioral dimensions. In addition, the adoption of more dynamic and participatory instructional strategies is recommended to support deeper internalization of religious moderation values. The findings of this study contribute to the discourse on Islamic education and religious moderation by providing empirical insights into evaluative practices at the secondary school level and offering practical implications for improving PAI learning in pluralistic educational settings.
Abstract:Islamic Religious Education (IRE) in the modern era is often trapped in an approach that is overly textual, dogmatic, and focused solely on legal aspects (fiqh) and rituals. This results in the marginalisation of the metaphysical…
aphysical dimensions of Islam—such as the concept of divinity (uluhiyah), the nature of humanity, the unseen world, the purpose of creation, and the spiritual relationship with Allah—which are in fact the foundation of the meaning and intrinsic motivation of all religious teachings. Without the internalisation of these metaphysical values, religious education risks becoming formalistic and unable to respond to existential challenges and spiritual crises amid the onslaught of materialism and secularisation in the modern world. This article aims to analyse the urgency and strategies for internalising metaphysical values within the framework of contemporary Islamic Religious Education, as well as to formulate an approach model relevant to the modern era. This study uses a qualitative method with a philosophical-analytical library research approach. Data were collected from primary sources such as the Qur'an, Hadith, and the works of classical and contemporary Islamic thinkers on education and metaphysics. The analysis was conducted hermeneutically and deductively to develop a conceptual framework. The analysis shows that the internalisation of metaphysical values in PAI is crucial for: (1) building a holistic Islamic worldview, (2) developing a deep spiritual awareness (ihsan), (3) providing a solid moral foundation that transcends positive law, and (4) creating mental-spiritual resilience in facing modern complexities. To achieve this, it is necessary to reorient the PAI curriculum to integrate metaphysical elements through an interdisciplinary approach (linking it to science, psychology, and philosophy), reflective and contemplative learning methods (such as tadabbur and tafakkur), and the use of digital technology as a medium for creative spiritual exploration.
Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:Small and Medium Enterprises (SMEs) play a crucial role in strengthening local and national economies, particularly in developing countries such as Indonesia. Increasing market competition, digital transformation, and changing…
anging consumer preferences have forced SMEs to continuously develop competitive strategies in order to survive and grow sustainably. This study aims to analyze a competitive advantage strategy based on product differentiation implemented by Roti Kaisar, a bakery micro-enterprise located in Kemiling District, Bandar Lampung. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observation, and documentation. SWOT analysis was employed to identify internal strengths and weaknesses as well as external opportunities and threats affecting business competitiveness. The findings reveal that Roti Kaisar’s competitive advantage is driven by consistent product quality, independent production processes, diverse product variations, and strong customer loyalty. However, the enterprise also faces challenges such as limited production capacity, suboptimal digital marketing, and fluctuating raw material prices. The results indicate that product differentiation strategies—supported by innovation, improved packaging, digital marketing utilization, and local brand strengthening are effective in enhancing competitive positioning and supporting sustainable business growth for bakery MSMEs.
Abstract:Breast cancer remained the most frequently diagnosed cancer among women and continued to contribute substantially to morbidity and mortality, particularly in developing countries. In Indonesia, most breast cancer cases were…
ere detected at an advanced stage, indicating inadequate knowledge and low awareness of early detection. This study aimed to identify factors influencing women’s knowledge of breast cancer through a systematic literature review.
A literature review was conducted using the Preferred Reporting Items for Systematic Reviews. Ten national and international research articles published between 2021 and 2025 were analyzed using a qualitative descriptive approach supported by simple descriptive statistics through vote counting. The results showed that women’s knowledge of breast cancer was influenced by internal and external factors. Internal factors included education level, age, attitudes and awareness, and psychological factors. External factors comprised access to information and educational media, the role of health professionals, educational interventions, socioeconomic status, cultural norms, and family support. Education level and access to information were identified as the most dominant factors based on their frequency across the reviewed studies.
It was concluded that women’s knowledge of breast cancer was shaped by the interaction between individual characteristics and social environments. Comprehensive and sustainable health education strategies were therefore required to improve breast cancer awareness and support early detection practices.
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:This literature review examines the mediating role of employee engagement in the relationship between Diversity, Equity, and Inclusion (DEI) practices and corporate Social-ESG performance. Amidst the growing emphasis on…
ESG (Environmental, Social, and Governance) criteria, the social dimension, particularly DEI, is recognized as a strategic driver of sustainability. While prior research indicates positive links between DEI and social performance, and between DEI and employee engagement, the specific mechanism connecting these variables remains underexplored. This study synthesizes existing literature to propose and analyze a conceptual model where employee engagement acts as a key mediator. Grounded in Social Exchange Theory and the Job Demands-Resources model, the review finds that inclusive environments foster psychological safety, a sense of belonging, and empowerment, which significantly enhance employee engagement. This heightened engagement, in turn, motivates prosocial behaviors such as Organizational Citizenship Behavior, internal advocacy, and proactive innovation that directly improve measurable Social-ESG outcomes. The analysis concludes that the effect of DEI on Social-ESG performance is not merely direct but is substantially transmitted and amplified through the psychological state and subsequent behaviors of engaged employees. The study highlights the necessity for organizations to integrate DEI strategies with employee engagement initiatives to fully realize their social sustainability goals and provides a foundation for future empirical testing of this mediating relationship.
Abstract:This study examines the implementation of character education at MTsN 3 Halmahera Utara through four focal values: religiosity, honesty, tolerance, and discipline. Using a qualitative naturalistic approach, data were collected…
lected from the head of the madrasah, teachers, and students through in depth interviews, participant observation, and documentation. The findings indicate that character education is organized as a whole school culture rather than a standalone program. Religiosity is strengthened through routinized worship practices that scaffold ethical conduct and self regulation. Honesty is fostered through teacher exemplarity, trust based learning situations, and clear behavioral norms related to academic integrity and everyday responsibility. Tolerance is cultivated as a relational practice through inclusive interaction norms and respect for differences in the school community. Discipline is reinforced through consistent routines, rule clarity, and guided accountability, though its internalization remains sensitive to family support and external influences. Overall, the study shows that coherent habituation, modeling, and institutional consistency are decisive for embedding character values in students’ daily behavior and for sustaining a constructive moral climate in the madrasah. The results suggest implications for school leadership, teacher development, and family engagement. Limitations include the single site design and scope, indicating the need for comparative and longitudinal studies.
Abstract:Family-owned MSMEs (MSMEs) play a vital role in the local economy, but they still face challenges in financial management and reporting, particularly regarding the mixing of personal and business finances. This community…
service project aims to implement the normative role of family business ethics in integrating financial reporting at the Herly MSME Store in Ambon City. The method used was Participatory Action Research through interviews, group discussions, training, and mentoring. The activity focused on internalizing family business ethics values and implementing a simplified financial reporting system based on the Indonesian MSME Financial Accounting Standards (SAK). The results demonstrated increased understanding, skills, and changes in attitudes toward financial transparency and accountability. The integration of family business ethics has been shown to support more structured and sustainable financial reporting.
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.