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:Digital transformation through Artificial Intelligence (AI) offers significant potential for enhancing elementary school teacher competence, yet its implementation remains largely technical and fragmented when detached from…
rom teachers’ religious and personal dimensions. This study addresses this gap by examining the integration of AI-assisted learning and Qur’anic tahsin development as a holistic model of teacher competency enhancement. Employing a qualitative case study design, the research was conducted at SD Negeri 200206 Padangsidimpuan, involving elementary school teachers, Islamic Religious Education teachers, school leadership, and facilitators of AI and tahsin training programs. Data were collected through in-depth interviews, classroom observations, and document analysis, and analyzed using an interactive analytical model with methodological triangulation. The findings reveal that the use of AI tools—such as ChatGPT, Gamma, and Canva AI—significantly improves instructional effectiveness and strengthens teachers’ pedagogical and professional competencies. Furthermore, AI-integrated Qur’anic tahsin training, particularly in makhārij al-ḥurūf and tajwīd, enhances teachers’ Qur’anic recitation quality while reinforcing their religious and personal competencies. This study contributes a value-based, integrative framework for teacher professional development that bridges digital innovation and Islamic educational values. Despite its potential, the model faces challenges related to digital literacy disparities, infrastructural readiness, and the need for sustained mentoring. The study advances scholarly discourse on ethically grounded AI integration in elementary education.
Abstract:This study aims to analyze the effect of service quality and product quality on customer satisfaction for Daily Official Uniform Shirts (PDH) at PT Siso Extra Indonesia. The research employed a descriptive-verificative approach…
pproach with a quantitative method. The population consisted of all customers of PT Siso Extra Indonesia during the period 2022–2024, totaling 383 customers, with a sample of 196 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis.
The results indicate that service quality has a positive and significant effect on customer satisfaction with a significance value of 0.007 (< 0.05). Product quality does not have a significant effect on customer satisfaction, as indicated by a significance value of 0.131 (> 0.05). Simultaneously, service quality and product quality have a significant effect on customer satisfaction with a significance value of 0.013 (< 0.05). The coefficient of determination (R²) of 0.044 shows that 4.4% of customer satisfaction is explained by service quality and product quality, while the remaining percentage is influenced by other factors outside the research model. The findings highlight that service quality plays a dominant role in enhancing customer satisfaction in institution-based garment industries.
Abstract:Entrepreneurship education is a strategic instrument in addressing global social and economic challenges, particularly those related to the low level of independence of the younger generation. The still-dominant orientation…
ion of graduates as job seekers demonstrates the need for a paradigm shift in education toward developing an independent, creative, and adaptive generation. This study aims to analyze the urgency of entrepreneurship education in developing an independent generation through a library approach. The research method used is library research, examining scientific journal articles, academic books, and educational policy documents published in the last five years (2021–2025). Data analysis was conducted using content analysis techniques to identify the concepts, values, and role of entrepreneurship education in developing an independent generation. The study results indicate that entrepreneurship education contributes significantly to fostering independence, creativity, responsibility, risk-taking, and problemsolving skills. Therefore, there is a high urgency for entrepreneurship education to be systematically integrated into the education system to develop an independent and competitive generation.
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:This research aims to explore, analyze and understand the use of suluk and jawokan in the context of the culture and traditions of the Cirebon-Indramayu community. The type of research used is a qualitative descriptive study…
tudy with an ethnographic approach to document the use of suluk and jawokan in various traditional ceremonies, rituals, as well as aspects of the social and spiritual life of the community. Data collection methods include direct observation, in-depth interviews, and searching related literature. The research results show that suluk and jawokan have an important role in traditional ceremonies, traditional medicine, and religious rituals, used for various purposes such as healing, protection, and communication with ancestral spirits.
Apart from that, suluk and jawokan reflect cultural values and local wisdom passed down from generation to generation. This research concludes that preserving suluk and jawokan as part of intangible cultural heritage is very important to maintain the identity and cultural sustainability of the people of Cirebon-Indramayu. The mysticism of suluk and jawokan is oral literature that developed among the people of Cirebon-Indramayu as a vehicle for expression in expressing ethics, aesthetics and transcendent values in deeper social and religious realms.
Based on the research results, the students' writing level is very enthusiastic, so that students are able to express ideas, thoughts, and messages in writing poetry or mantras. It turns out that based on the table, 70% of students like writing, 15% dislike it, and 15% are hesitant. Learning to write requires continuous practice. For this reason, teachers as facilitators and motivators for students, should offer strategies in the form of methods and media that are interesting for students. The strategies used by teachers determine the success of learning. To achieve writing skills, a lot of practice is needed. Appropriate and varied writing exercises will make it easier for students to learn the language and have a big influence on learning other subjects. Therefore, the role of teachers and their creativity in the learning process also determines the success of students in learning the language, especially writing lessons.
Abstract:This research was conducted to assess the financial performance of PT Pertamina Geothermal EnergyTbk for the 2022–2023 period using a financial ratio analysis approach focused on profitability and liquidity ratios. The research…
research method used is quantitative descriptive, utilizing secondary data sourced from the company's financial statements. Indicators used in the profitability analysis includeNet Profit Margin, Return on Assets( ROA), and Return on Equity(ROE), while liquidity analysis is carried out usingCurrent Ratio, Quick Ratio, AndNet Working Capital Ratio.The analysis results show an increase in the profitability ratio, reflecting improvements in operational efficiency and the company's ability to utilize assets to generate profits. On the other hand, although the liquidity ratio has improved, its value has not yet reached the ideal level, indicating that the company still faces challenges in meeting its short-term obligations. Overall, PT PertaminaGeothermal EnergyTbk during the 2022–2023 period showed increasingly improving profitability performance, but still needs to pay attention to and strengthen liquidity conditions to maintain the company's financial stability.
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.