Abstract:The tradition of visiting the tomb of Sultan Maulana Hasanuddin of Banten is a socio-religious practice that remains alive today and plays a significant role in the lives of the people of Banten. This tradition not only…
reflects religious rituals but also embodies historical, cultural, and spiritual values that shape the identity of the local community. This study aims to examine the tradition of visiting the tomb of Sultan Maulana Hasanuddin of Banten as a cultural heritage and a manifestation of the community’s spirituality. The research method employed is a qualitative approach using literature review and archival research. Data were obtained from historical books, scientific journal articles, theses, research reports, and other relevant supporting sources related to the study of pilgrimage, local Islamic culture, and the Sultanate of Banten. Data analysis was conducted using a descriptive-qualitative technique by examining and interpreting various sources to uncover the meanings, practices, and dynamics of the pilgrimage tradition. The results of the study indicate that the tradition of visiting the tomb of Sultan Maulana Hasanuddin possesses a strong spiritual dimension as a means of drawing closer to Allah, a medium for self-reflection, and the formation of individual and collective spirituality. Furthermore, the pilgrimage tradition also functions as an intangible cultural heritage that plays a role in preserving history, transmitting cultural values, and strengthening the identity of the Banten community. Amid the development of religious tourism and modernization, the pilgrimage tradition faces dynamics that require sustainable management to ensure that religious and cultural values remain preserved. This study concludes that the tradition of pilgrimage to the tomb of Sultan Maulana Hasanuddin of Banten is an important and relevant cultural-religious practice in maintaining the sustainability of the community’s spirituality and cultural identity.
Abstract:This study aims to analyze the effect of Fear of Missing Out (FOMO), hedonic shopping, and self-control on impulse buying among students who use Shopee, as well as to examine the role of self-control as a moderating variable.…
able. This research uses a quantitative approach with a survey method involving students of the Faculty of Economics and Business, Universitas Negeri Gorontalo, class of 2022, as respondents. Data collection was conducted using questionnaires distributed through forms and Google Forms. Data analysis was carried out using SPSS and SEM-PLS 4.1 to test the relationships among variables. The results show that Fear of Missing Out (FOMO) and hedonic shopping have a positive effect on impulse buying. This indicates that digital social pressure and pleasure-driven motivation are the main factors encouraging students to engage in impulsive purchases. In contrast, self-control does not affect impulse buying, suggesting that students’ ability to regulate themselves is not yet strong enough to reduce impulsive consumption behavior. This condition is influenced by the characteristics of students who do not yet have a stable income, so self-control has not developed optimally in financial management due to the absence of income.
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:The rapid expansion of the digital economy in Indonesia has significantly transformed business practices and, consequently, the landscape of business dispute resolution. This study presents a critical comparative analysis…
s of arbitration—particularly online arbitration—and conventional court litigation in resolving business disputes in post-digitalization Indonesia. The research focuses on two principal aspects: legal certainty and time efficiency. Using normative juridical analysis supported by relevant legal theories, including Progressive Legal Theory, Development Legal Theory, and Legal Convergence Theory, this study examines the adaptability of dispute resolution mechanisms within the framework of Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution and related regulations governing electronic court administration. The findings indicate that arbitration, especially through Online Dispute Resolution (ODR), offers greater procedural flexibility, shorter resolution time, and cost efficiency compared to conventional litigation, which remains burdened by rigid procedural stages, administrative complexity, and case backlogs. Digitalization has further enhanced arbitration efficiency by enabling electronic submission of documents, virtual hearings, and digital evidence examination. However, challenges persist, including technological infrastructure limitations, data security concerns, and the need for regulatory harmonization to ensure enforceability and equal legal legitimacy with court decisions. This study concludes that while digital arbitration demonstrates superior time efficiency and practical advantages, regulatory reform and institutional strengthening are essential to guarantee optimal legal certainty in Indonesia’s evolving digital business environment.
Abstract:Increasing competition in the herbal product industry requires firms to adopt effective and sustainable marketing strategies. Moringa-based products have significant market potential; however, their development is often…
constrained by internal limitations and external pressures. This study aims to analyze the internal and external marketing conditions of MoriFlour Moringa Powder at PT. Keloria Moringa Jaya and to formulate appropriate marketing strategies. A qualitative descriptive approach with a case study design was employed. Data were collected through interviews, observations, documentation, and questionnaires, and analyzed using SWOT analysis through IFAS and EFAS matrices. The results indicate that the total IFAS score was 0.98 and the EFAS score was 0.93, demonstrating the dominance of strengths and opportunities over weaknesses and threats. The SWOT diagram places the company in Quadrant I, indicating a favorable strategic position. Accordingly, growth-oriented strategies such as market penetration and market development are recommended by leveraging product quality and expanding herbal market opportunities. These findings confirm that SWOT analysis is an effective tool for formulating marketing strategies in functional plant-based agro-industries.
Abstract:This study is motivated by the intensifying competition in Indonesia's banking industry amid digital transformation and growing global economic mobility. In such a context, product innovation becomes a crucial strategy to…
o strengthen a bank's competitive position. PT Bank Woori Saudara Indonesia 1906 Tbk introduced the WiGo Savings product, specifically designed for South Korean citizens who plan to live or work in Indonesia through a pre-account opening scheme. This research aims to analyze the role of WiGo Savings in enhancing the bank's competitiveness, particularly in terms of product differentiation and the potential strengthening of low-cost funds (CASA). The study employs a qualitative descriptive approach with a case study method, using literature review and secondary data analysis from bank reports, media publications, and academic references related to banking innovation. The findings indicate that the pre-arrival account opening mechanism reduces administrative barriers, accelerates service activation, and creates early customer engagement. The product also shows the potential to increase CASA composition, leading to lower cost of funds and greater flexibility in credit pricing. Furthermore, WiGo enhances product differentiation and institutional branding as a bank responsive to cross-border transaction needs. However, its effectiveness depends on successful market education, cross-jurisdiction regulatory compliance, and technological system integration.
Abstract:Although the discourse on educational marketing is theoretically established, empirical reality reveals a significant gap between strategic planning and operational execution. This failure is often rooted in weak resource…
e organization and the inability to translate strategy into tactical action. This study aims to analyze and compare the organizational patterns and implementation of educational service marketing across institutional levels, including Madrasahs, Islamic Boarding Schools (Pesantren), and Islamic Higher Education Institutions. Using a library research method, data were collected through a systematic search of current academic literature (2015-2025) by adapting the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) selection flow to ensure data synthesis validity. Comparative analysis reveals distinct organizational model divergences: madrasahs tend to use ad-hoc committee structures, pesantrens rely on the centrality of the Kiai's charismatic leadership as the primary brand ambassador, while higher education institutions are adopting professional, permanent marketing units. Nevertheless, the convergence of success across all three entities lies in the integration of Islamic values within the 7P marketing mix and the vital role of Human Resources as the forefront of service delivery. This study implies the urgency of a managerial transformation from an incidental approach to the institutionalization of sustainable marketing functions to bridge the execution gap and build public trust.
Abstract:From an Islamic perspective, marriage is not merely a civil matter, nor merely a family or cultural matter, but also relates to religious issues and events, as it is conducted to fulfill the provisions of Allah SWT and the…
he Prophet Muhammad (peace be upon him). A siri marriage is a marriage conducted without official state registration, thus having significant legal implications for women and children. While religiously, this marriage is considered valid, from a state legal perspective, unregistered marriages result in women losing their rights as wives, such as the right to maintenance, inheritance rights, and legal protection within the household. Furthermore, women in siri marriages lack a strong legal basis to file for divorce or assert their rights in court. Meanwhile, children born from siri marriages have only a civil relationship with their mothers, thus facing obstacles in obtaining birth certificates listing the father's name, inheritance rights, and rights to care and education from the father. Siri marriages are also often used as a way to freely practice polygamy without following proper procedures.
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.