Abstract:The Nyawang Bulan tradition in Kasepuhan Bunisari, Girimekar Village, Bandung Regency faces challenges of preservation amid modernization and cultural tourism. The local community must balance maintaining the historical…
and spiritual values of the tradition with the economic and entertainment demands of tourists. This research problem focuses on how the process of cultural commodification affects the meaning of the tradition, as well as how intercultural communication strategies are employed by the community to convey cultural values to diverse audiences. This study aims to analyze the relationship between cultural commodification and intercultural communication practices in the Nyawang Bulan tradition, as well as to identify adaptation strategies implemented by the community to preserve the core meaning of the tradition. The research employs a descriptive qualitative approach with a post-positivist paradigm. Data were collected through participant observation, in-depth interviews, and documentation, and then analyzed using the Miles and Huberman model. The results indicate that the Nyawang Bulan tradition undergoes a process of commodification through artistic performances, cultural markets, and digital branding, allowing local culture to be consumed more widely without losing its fundamental meaning. Intercultural communication strategies, including message and symbol accommodation, enable tourists to understand the values of the tradition while maintaining local identity. The tradition serves as an adaptive space for cultural dialogue, integrating preservation, cross-cultural interaction, and community economic empowerment.
Abstract:The teaching of fiqh munakahat in Islamic boarding schools is generally still dominated by a normative-legalistic approach, which emphasizes the determination of legal status, such as halal–haram or valid–invalid, based…
sed on texts and the authority of classical books. This approach is important in preserving the scholarly tradition of fiqh, but in practice it often does not encourage students to understand the legal objectives and social implications of fiqh provisions. This study aims to analyze how the maqāṣid syariah reasoning approach can be applied in the teaching of fiqh munakahat and how this approach influences the students' way of thinking. This study uses a qualitative approach with a case study design conducted at the Al-Ansor Islamic Boarding School in Padangsidimpuan. Data were collected through observation of the learning process in the classroom, discussions with students, and reflections from teachers during the field study. The results of the study show a shift in the students' way of thinking from a textual understanding of the law to a more reflective understanding, taking into account the social context and objectives of sharia. This research contributes by offering a more contextual, reflective, and relevant model of fiqh munakahat learning for the challenges of contemporary Muslim family life.
Abstract:This study investigates translation techniques used in rendering judgment evaluation from Indonesian into English at Topeng Gegesik book. The research focuses on the characterization of Topeng Panji Cirebon. The study applies…
plies (Molina & Albir, 2012) translation techniques framework to identify how judgment meanings are transferred into English. Using a qualitative descriptive method, the data consist of clauses containing judgment expressions in Indonesian and its translation in English. The findings reveal that translation techniques such as modulation, amplification, established equivalence and literal translation are predominantly employed to preserve positive judgment values especially normality and propriety. The study demonstrates that translation technique choices significantly influence the maintenance of cultural values, moral evaluation, and character identity. This research contributes to translation studies by integrating appraisal theory with translation techniques in the context of traditional cultural texts.
Abstract:Digital transformation has become a crucial aspect of organizational strategies in various industries, including the business sector. This systematic literature review (SLR) focuses on understanding digital transformation…
n within organizational business contexts. Through a systematic search of academic databases, The review explores key themes such as technological innovations, operational changes, customer-centric approaches, regulatory implications, and organizational adaptation. Technologies are driving significant changes, enabling organizations to streamline processes, enhance decision-making, and improve overall efficiency. Moreover, digital transformation is reshaping customer experiences, with personalized services and seamless interactions becoming essential for organizational success. Despite the benefits, organizations face challenges such as regulatory compliance, cybersecurity risks, and cultural resistance. By synthesizing existing research, this SLR aims to provide insights and guidance for organizations navigating the complexities of digital transformation in the organizational business landscape in the organizational business.
Abstract:This journal focuses on mental health. The purpose of this paper is to understand how people with mental health are treated in Islam. To further narrow this discussion, the author discusses the concept of mental health in…
n Islam, the characteristics of people with mental health in the Quran, and the characteristics of people with mental illness in the Quran. This article was compiled using a literature review method obtained from reading various books, journals, and other publications related to mental health.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
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 article aims to analyze the scientific content in the field of Ancient Mesopotamian ziggurat architecture presented in the History textbook of the 2009 School-Based Curriculum by Tarunasena M. This study uses a qualitative…
itative approach with a content analysis method to examine historical discourse related to the development of science, technology, and civilization in Mesopotamia, especially in the Sumerians, Assyrians, and Chaldeans. The results of the Analysis show that the narrative in the textbook has included a representation of the progress of Mesopotamian civilization through orderly urban planning, the use of clay building materials, mastery of arithmetic and geometry, metal processing, the construction of ziggurats as religious and political symbols, the establishment of libraries as centers of knowledge, and the creation of monumental architectural works such as the Hanging Gardens of Babylon. These findings indicate that textbooks play an important role in transmitting to students the values of scientific progress, innovation, and the heritage of civilization.
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:The growth of internet users in Indonesia has increased significantly from last year and penetration has reached 79.5% by the beginning of 2024. Reaching 13.66% of the Indonesian population has made payments.e-commerceregularly…
gularly cashless with e-wallet or digital wallet. This reflects that Indonesian society is undergoing transformation by implementing digital wallet programs.cashless society or change of cash payment to non-cash. The use of QRIS is one of the instruments that support the BI program in creating cashless society. The existence of digital transformation is only supported by 6.84% of the Indonesian population who are digitally literate, which means that more than 90% of the people in Indonesia are not digitally literate in facing this digital transformation. The aim of the research is to determine the influence of digital transformation.financial literacy, perceived ease of use, perceived risk, And lifestyle moderated by the rolegender towards the adoption of the use of QRIS ascashless payment on Generation Z in Bandung Raya. The theory from this study uses Technology Acceptance Model 1 because the theory is relevant to the objectives of this research. The model focuses on the main factors affecting technology acceptance, one of which isperceived ease of usewhich is modified within the research framework. The research method used is quantitative with the aimcausal descriptive which is applied by usingTechnology Acceptance Model (TAM). The time for implementing the study iscross sectionaland the research backgroundnon-contrived. The analysis tool usesStructural Equation Model (SEM) basedPartial Least Square (PLS) to test the tentative hypothesis proposed to 30 Generation Z QRIS users in Greater Bandung. During the sampling process, 113 respondents were recruited. The preliminary findings indicate that all independent variables are valid, as all questionnaire items have r-values > 0.361 at a significance level of 0.05. The results of this study show that eachfinancial literacy, perceived ease of use, perceived risk, And lifestyle has a significant positive effect onbehavior intention on Generation Z in Bandung.Gender is known to moderate the influence of each independent variable in this study onbehavior intention on Generation Z in Greater Bandung. Academic suggestions from this study are intended to enable future research to explore the indicators of each independent variable in more depth and expand the sample size. Practical suggestions for service providerse-wallet to focus on reducing risks and increasing personal security and develop strategies to build user trust inlifestyle owned by the user.