Abstract:This study aims to reveal the relationship between the values contained in the Qur'an and the traditional practice of dowry (mahr) giving, viewed from both religious and cultural perspectives. Using a qualitative approach…
h based on the textual analysis of Qur'anic verses and in-depth interviews with experts in religious studies and cultural anthropology, this research integrates the frameworks of maqasid al-sharia and cultural anthropology theory to analyze the historical and contemporary transformation of dowry practices. The study also explores the symbolic meaning of dowry, not merely as an obligation but as a form of recognition of women's dignity and rights within the family. Furthermore, it examines the socio-economic factors influencing the amount of dowry and how these factors affect social structures and gender relations within society. In addition, comparisons are made with dowry practices in various other cultures and religions, enabling a deeper understanding of both the unique and shared aspects of universal human values. This comprehensive analysis seeks to provide new insights and a concrete contribution to contemporary discussions on the role of religion in social and cultural life, as well as the challenges of integrating tradition with the needs of modern society. The findings indicate that the practice of dowry giving, as prescribed in the Qur'anic verses, possesses profound normative and strategic values in ensuring justice and social balance within the family structure. Every element of the dowry is not merely symbolic but also embodies meanings that reflect responsibility, respect, and commitment in married life. Over time, the understanding and implementation of this tradition have undergone significant changes, influenced by evolving social, economic, and cultural conditions. This highlights the importance of not only preserving the tradition but also adapting it to meet the demands of contemporary society.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Abstract:This research is motivated by the issue of the effectiveness of witness and victim protection within the Indonesian criminal justice system, which is considered not yet to fully reflect the values of restorative justice…
nor to be harmoniously integrated into the framework of the national legal system. Although regulatory frameworks have been established through Law Number 13 of 2006 as amended by Law Number 31 of 2014 concerning the Protection of Witnesses and Victims, as well as various regulations related to whistleblower and justice collaborator protection, their implementation continues to face normative and structural weaknesses. The lack of synchronization between the Criminal Procedure Code (KUHAP), the Draft Criminal Procedure Code (RUU KUHAP), and other sectoral regulations has resulted in the suboptimal role of the Witness and Victim Protection Agency (LPSK) in guaranteeing the rights of witnesses, victims, perpetrator-witnesses, and reporters, particularly in criminal cases with broad and organized impacts. From the perspective of maqāṣid al-syarī‘ah and the Pancasila Justice Theory, legal protection for witnesses and victims should not be merely procedural-formal in nature, but must be directed toward the restoration of dignity, the assurance of security, and the comprehensive protection of human rights. This study aims to analyze the regulatory weaknesses in witness and victim protection from the perspective of the criminal justice system and to reconstruct such regulations based on restorative justice values. Employing a normative legal research paradigm combined with conceptual, statutory, and theoretical approaches, this research positions the Pancasila Justice Theory as the grand theory, the Legal System Theory as the middle theory, and the Legal Protection Theory as the applied theory. The findings indicate that regulatory reconstruction is necessary through strengthening the institutional position of LPSK, harmonizing it with the Draft Criminal Procedure Code (RUU KUHAP), and reinforcing the protection of whistleblowers and justice collaborators in a more comprehensive and non-discriminatory manner. This reconstruction is directed toward establishing a witness and victim protection system oriented toward restoration (restorative justice), balanced interests among the parties, and the realization of social justice as mandated by the values of Pancasila and human rights principles.
Abstract:This study examines the effectiveness of in absentia judgments in the recovery of assets from corruption crimes based on Article 38 of the Law on the Eradication of Corruption Crimes. The background of this study is based…
d on the phenomenon of many corruption defendants who are absent from trial, so that the judicial process continues through the in absentia mechanism. However, the effectiveness of such judgments in supporting the recovery of state financial losses remains a problem, especially in the aspects of execution and the return of assets resulting from corruption crimes. This study uses a normative legal method (normative juridical) with a statutory approach and a conceptual approach. The results of the study indicate that normatively, Article 38 of the Anti-Corruption Law provides a valid legal basis for courts to render judgments without the presence of the defendant. However, the effectiveness of such judgments in asset recovery is still not optimal because there are obstacles such as difficulties in tracing assets, transfer of asset ownership, limited coordination among law enforcement institutions, and weak asset tracing mechanisms. In addition, there are also juridical obstacles in the form of the lack of comprehensive technical regulations regarding the execution of assets in in absentia cases. Therefore, strengthening regulations and increasing synergy among law enforcement officers are required so that the objective of recovering state losses can be achieved effectively.
Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL)…
Q45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.
Abstract:This study examines the integration of philosophy of science in the development of a holistic counseling model through a literature review of ten relevant articles. The results of the study show that philosophy of science…
e plays a fundamental role through three integrated dimensions: ontology, which views humans as complex beings with biological, psychological, social, and spiritual dimensions; epistemology, which integrates the paradigms of postpositivism, constructivism-interpretivism, and critical-ideological; and axiology, which emphasizes professional ethical values. The integration of these three dimensions enables counseling practices to be more meaningful, effective, and responsive to the complexity of contemporary issues. The main challenge faced is the gap in philosophical understanding among counseling practitioners. A holistic counseling model based on the integration of the philosophy of science is a theoretical and practical necessity for producing comprehensive counseling services that are appropriate to the Indonesian socio-cultural context.
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:This systematic literature review examined 40 high-quality empirical studies to synthesize evidence regarding how talent management, continuous improvement, and performance appraisal influence employee productivity across…
s organizational contexts. The findings reveal that talent management creates direct and moderated effects on employee productivity through organizational culture and employee involvement mechanisms. Continuous improvement methodologies, including Lean Six Sigma approaches, yield simultaneous improvements in both productivity and quality outcomes, with demonstrated effectiveness in service-oriented sectors. Performance appraisal systems enhance employee productivity through clarified performance expectations, developmental feedback, and strengthened accountability mechanisms. A critical finding is that integrating these three human resource management domains produces synergistic effects that exceed the sum of isolated interventions, demonstrating multiplicative rather than additive productivity gains through mutually reinforcing mechanisms. The 40 included studies employed balanced methodological approaches including quantitative surveys, structural equation modeling, qualitative investigations, and empirical case studies, with 65% published in 2024-2025 reflecting contemporary human resource management practices. This systematic evidence synthesis establishes that veterinary clinics implementing comprehensive integrated approaches addressing talent management, continuous improvement, and performance appraisal simultaneously would achieve superior productivity outcomes while addressing the profession's unique emotional labor demands and animal welfare responsibilities.
Abstract:This study applied a Systematic Literature Review (SLR) to identify, appraise, and synthesize open-access empirical evidence on inclusive care models in elderly healthcare. The review followed PRISMA 2020 and searched PubMed,…
bMed, Scopus, Web of Science, DOAJ, and Google Scholar for studies published between 2015 and 2025. Eligible articles were original research (quantitative, qualitative, or mixed methods) focusing on service delivery or care models for older adults and explicitly addressing inclusivity, integration, person-centeredness, or collaborative care, with full-text availability in English or Indonesian. From 1,280 records, 1,010 unique articles were screened, 80 full texts were assessed, and 10 studies were included in the final synthesis. Across studies, inclusive elderly care was most consistently implemented through integrated, person-centred, team-based delivery combining comprehensive assessment, individualized care planning, coordinated follow-up, and cross-sector collaboration. Stronger benefits were typically observed among frail older adults when care intensity was aligned with comlplex needs by risk stratification and case management. Mental health integration emerged as a critical component for community-dwelling older adults, supporting the integration of psychological care into routine elderly healthcare pathways rather than parallel programs. Evidence from institutional settings indicated that partnership-based models involving nurses, caregivers, and older adults can improve functional outcomes. Overall, the findings support scaling integrated community and institutional partnership approaches, while future research should strengthen reporting on implementation fidelity, equity impacts, and cost-effectiveness to guide sustainable adoption of inclusive, gerontic-friendly care models.