Abstract:The study of al-ʿawāmil al-naḥwiyyah (grammatical factors) serves as a primary foundation in Arabic grammar, examining the relationship between the ʿāmil (governing agent) and the maʿmūl (governed element) as the mechanism…
mechanism determining iʿrāb (inflection) within Arabic sentence structures. This article aims to comprehensively analyze the classical theory of the ʿāmil concept as formulated by early grammarians—notably al-Jurjānī in Al-ʿAwāmil al-Mi’ah—and examine the debates emerging between the Basra and Kufa schools regarding the source and authority of the ʿāmil. Utilizing a qualitative-descriptive analytical approach toward primary and secondary literature, this research explores the epistemological arguments underlying the construction of the ʿāmil theory and assesses its relevance to modern critiques in Arabic linguistics. The findings indicate that the ʿāmil concept is not merely a grammatical instrument but also possesses philosophical value in explaining the order and rationality of the Arabic language. However, modern critiques—particularly from structural and generative linguistic perspectives—question the metaphysical assumptions of the ʿāmil concept, which are deemed non-empirical. Nonetheless, the theory of ʿāmil maintains methodological significance in understanding Arabic syntactic relationships and the development of contemporary grammatical theories. This article emphasizes the necessity of a conceptual reinterpretation of al-ʿawāmil al-naḥwiyyah to remain relevant within modern linguistic paradigms without losing its classical essence.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Arabic language learning in pesantren is not conducted solely through the formal curriculum but also through habituation processes that are internalized in the students’ daily lives. Bī’ah lughawiyyah functions as a language…
language environment that serves as a hidden curriculum at Pesantren Ar-Raudlatul Hasanah, namely an implicit curriculum that shapes language competence in a natural and sustainable manner. This study aims to analyze the role of bī’ah lughawiyyah as a hidden curriculum and its influence on the improvement of students’ speaking ability (mahārat al-kalām). This research employs a qualitative approach with a case study design. The research participants consist of students, Arabic language instructors, and pesantren administrators. Data were collected through participant observation, in-depth interviews, and documentation of language-related activities. The data were analyzed thematically through the stages of data reduction, data display, and conclusion drawing, with data validity strengthened through source and method triangulation. The findings indicate that bī’ah lughawiyyah functions as a hidden curriculum through Arabic language policies, the exemplary practices of instructors, the habituation of communication in daily pesantren life, and non-formal social reinforcement. These practices contribute positively to the enhancement of students’ kalām ability, particularly in terms of speaking confidence, fluency, and spontaneity in oral communication. The findings confirm that bī’ah lughawiyyah as a hidden curriculum plays a strategic role in Arabic language acquisition. Therefore, optimizing the language environment should be positioned as an integral component of Arabic language curriculum development in pesantren.
Abstract:Increasing exposure to digital content related to sexual behavior has heightened the need for education on preventing Pornography, Masturbation, and Orgasm (PMO) on platforms popular among adolescents, such as TikTok. This…
is study aims to explain how the TikTok account @nofaps.id functions as an educational platform for PMO prevention through the lens of Media Ecology theory. A qualitative approach was employed, including in-depth interviews with the account administrator and several followers, alongside observations of PMO educational content. Findings indicate that TikTok provides a digital environment facilitating the gradual development of knowledge, awareness, and behavioral change. This occurs through short-form content, engaging visuals, and interactive features, which strengthen users’ motivation, self-control, and cognitive processes throughout PMO prevention stages. Additionally, interactions between the admin and followers via comments and consultative services create a social support space that reinforces experiential learning. The study concludes that Media Ecology theory is effective in understanding how TikTok shapes an educational ecosystem around sensitive issues such as PMO addiction. Limitations include the small number of informants and focus on a single account; future research should examine multiple platforms and adopt more diverse methodologies.
Abstract:Coal mining, handling, and transportation activities are major sources of airborne particulate matter containing respirable crystalline silica, which poses significant risks to respiratory health. Silicosis remains a serious…
ious occupational and environmental disease affecting not only workers but also communities living near coal-handling areas. Physical environmental factors, including air quality, temperature, humidity, and wind speed, play an important role in influencing dust generation, dispersion, and inhalation exposure. This narrative review aims to synthesize current evidence on the influence of physical environmental conditions on silica exposure and silicosis development, integrating findings from environmental monitoring studies, epidemiological research, and experimental Wistar rat models. A literature search was conducted using major scientific databases to identify relevant peer-reviewed articles published between 2010 and 2024. The reviewed evidence indicates that prolonged or high-intensity exposure to silica dust is strongly associated with chronic pulmonary inflammation and progressive fibrosis. Environmental conditions can exacerbate exposure risk by increasing airborne particulate concentrations and respiratory vulnerability. Experimental studies using Wistar rats provide mechanistic insights into silica-induced lung injury, supporting epidemiological observations in human populations. This review highlights the importance of integrating environmental, occupational, and biological perspectives to improve risk prediction, early detection, and preventive strategies for silicosis in coal-handling regions.
Abstract:This study aims to explore and analyze the role of law enforcement in upholding privacy regulations as an effort to strengthen national resilience in the digital era, with a particular focus on the implementation of Law…
Number 27 of 2022 on Personal Data Protection (PDP Law). Employing a descriptive qualitative method based on a literature review, the research examines structural, technical, and institutional challenges in the enforcement of the PDP Law, including low levels of public digital literacy, the absence of comprehensive implementing regulations, and the lack of inter-agency integration. The findings reveal that weak law enforcement increases the risk of cyberattacks on critical infrastructure, diminishes public trust in digital services, and poses the potential for digital economic isolation. The study further highlights the importance of synergy among the government, private sector, civil society, and the media in developing an effective data protection system, supported by capacity-building for law enforcement officers, regulatory harmonization, and the adoption of AI-based legal technologies. Conceptually, successful law enforcement in digital privacy protection not only safeguards individual rights but also serves as a strategic foundation for national resilience.
Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:This study aims to analyze population dynamics and the challenges of sustainable development in Indonesia from a social, economic, and environmental perspective. Population dynamics, including population growth, urbanization,…
tion, internal migration, and changes in demographic structure, have become determining factors in the success of development. The method used is a qualitative approach with a literature review sourced from official documents, scientific journals, and reports from international institutions. The results show that rapid population growth and uncontrolled urbanization have led to spatial inequality, reduced green open space, pressure on public infrastructure, and increased environmental degradation. Furthermore, unpreparedness in spatial planning and weak integration of population data into development policies exacerbate socio-economic imbalances between regions. The shift in demographic structure toward a predominance of the productive age group presents the opportunity for a demographic bonus, but also the risk of a demographic burden if not balanced by improvements in the quality of human resources. This study emphasizes that successful sustainable development requires data-driven, gender-equitable, environmentally friendly, and participatory population policies. The integration of technologies such as Geographic Information Systems (GIS) and spatial analysis is a strategic step in realizing inclusive, adaptive, and sustainable development for future generations.
Abstract:Digital transformation has reshaped the marketing communication paradigm of the banking industry in Indonesia, encouraging financial institutions to adopt creative strategies to reach digital consumers. This study aims to…
o analyze the influence of content marketing, omnichannel marketing, and electronic word of mouth (eWOM) on purchase decisions through brand awareness in BCA’s public service advertisement “Don’t Know Kasih No!”. This banking security education campaign successfully garnered more than 100 million views through its unique storytelling approach, engaging audiovisual elements, and relevant humor, making it an interesting phenomenon to be examined scientifically. This research employs a descriptive quantitative method using the Structural Equation Modeling–Partial Least Square (SEM-PLS) approach. The research population consists of Indonesian individuals aged 17–40 years (Generation Z and Millennials) who are BCA customers and have been exposed to the “Don’t Know Kasih No.!” advertisement. The sample size was determined using Cochran’s formula, resulting in a minimum of 100 respondents, selected through purposive sampling. Data were collected using an online questionnaire developed based on a five-point Likert scale containing 47 statement items. Data analysis was conducted using SmartPLS 4.0 to evaluate validity, reliability, and structural hypothesis testing.
Abstract:This research aims to develop a Discovery Learning learning model with the Think, Talk, Write (TTW) strategy to improve the application of narrative text writing learning in grade V students at UPT SDN 16 Bangkala, Jeneponto…
onto Regency. This research uses a Research and Development (R&D) approach by adapting a 4D development model which includes the define, design, develop, and disseminate stages. The research instruments consisted of expert validation sheets, observations, teacher and student practicality questionnaires, and writing ability tests. The results of expert validation showed that the developed learning model was in the very feasible category, with a feasibility score of 92%. The practicality test also showed high results, namely 91% of teachers and 89% of students, which indicates that this learning model is easy to understand, easy to apply, and encourages active involvement of students in the learning process. Descriptively, the results of the pre-test and post-test illustrate a change in students' ability to write narrative texts, from an initial average score of 62.50 to 82.30 after the application of the developed learning model. Thus, this study concludes that the Discovery Learning learning model with the Think, Talk, Write strategy is feasible, practical, and has the potential to support the improvement of the writing skills of elementary school students. This model is recommended to be implemented more widely in Indonesian language learning, especially in narrative writing skills, and can be used as a reference for the development of literacy learning at the elementary education level.