Abstract:This article examines gender identity within a metaphysical framework by exploring the tension between essentialist and social constructivist paradigms. The core issue addressed in this research is the absence of a conceptual…
ptual framework capable of reconciling these two traditionally opposing approaches. Essentialism regards gender as a fixed, inherent attribute, whereas constructivism emphasizes that gender is shaped by social and cultural practices. The aim of this study is to formulate a hybrid metaphysical model that integrates both perspectives through dialectical synthesis. The methodology employed involves a philosophical literature review with thematic analysis of works published within the last five years. Findings reveal that a relationally grounded hybrid model successfully merges the strengths of both paradigms, offering a more inclusive and applicable approach for social policy development. This model is viewed as critical for advancing academic discourse while also providing a robust philosophical foundation for the recognition and protection of gender diversity in contemporary society.
Abstract:This study discusses the adaptation strategies of non-Muslim MSMEs to halal certification regulations in Manado City from the perspective of Maqasid al-Syari'ah. This is a qualitative study. The research design is field…
research. The informants in this study consisted of MUI officials in North Sulawesi Province and non-Muslim MSME actors in Manado City. The results of this study indicate that: Non-Muslim SME actors have demonstrated a high level of adaptation to halal certification regulations through gradual and pragmatic strategies. They began by improving hygiene, recording raw materials, and participating in training and capacity-building programs. These strategies reflect that the actors do not reject the regulations but require an approach tailored to their capacities. In many cases, halal certification is even positioned as a branding tool and a means of market expansion, rather than merely legal compliance. This adaptation also reflects the success of a values-based approach rooted in the principles of maqasid, where regulations are accepted as meaningful and beneficial ethical business practices. Through a dialogic and contextual approach, non-Muslim SME operators have successfully transformed halal certification into an opportunity rather than a threat to their identity.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:The preparation of financial and tax reports has a very important role in determining the success and compliance of an entity with applicable regulations and standards. The accounting services firm is the entity responsible…
ble for compiling these reports for its clients. Therefore, evaluation of the process of preparing financial and tax reports at accounting services firms becomes relevant to ensure the quality, accuracy and compliance of these reports. The aim of this research is to evaluate the effectiveness and efficiency of preparing financial and tax reports in accounting services offices. This includes analysis of existing processes, use of technology in preparing reports, and understanding taxes. In this way, it is hoped that areas where improvements are needed to improve service quality and compliance with applicable regulations can be identified. This data was collected through literature reviews and interviews with accounting practitioners and analysis of related documents. Apart from that, direct observation of the report preparation process was also carried out to gain a more in-depth understanding. The research results show that although many accounting firms have implemented best practices in preparing financial and tax reports, there are still several areas where improvements can be made. This includes increased use of technology to increase efficiency and increased collaboration between accounting teams and clients to ensure better compliance. By implementing the recommendations resulting from this research, it is hoped that accounting services firms can improve the services they provide and ensure better compliance with accounting and tax standards
Abstract:Primkoppol, a cooperative designed to serve the needs of its police members, plays a crucial role in enhancing member welfare through various programs and services. This study aims to analyze the management system implemented…
ented by Primkoppol and how this system contributes to the improvement of its members' welfare. Employing a descriptive analytical approach, this research delves into the organizational structure, operational mechanisms, and strategies adopted by Primkoppol in executing its functions and objectives. Focusing on the evaluation of management practices, including resource management, profit allocation, and member development programs, this study seeks to identify the keys to success and the challenges faced by Primkoppol in its efforts to enhance member welfare. This analysis is supplemented with secondary data and direct survey results from members to capture their perceptions and experiences regarding the effectiveness of the services provided by Primkoppol. The findings indicate that Primkoppol has implemented various positive initiatives oriented towards improving member welfare, including innovations in financial services, enhancement of product and service quality, and member capacity development through education and training. However, there is also room for improvement, especially in terms of enhancing management transparency, operational efficiency, and adaptation to digital technology. This study concludes that to continue improving its members' welfare, Primkoppol needs to further optimize an adaptive and responsive management system to environmental changes and member needs. Recommendations include improvements in two-way communication between management and members, integration of information technology, and strengthening of institutional capacity.
Abstract:The background of this study is based on the increasing tendency of deviant behavior and delinquency among elementary school students, which demands an early approach to character education. Nalanda students who serve as…
Buddhist Religious Education teachers have a strategic role in shaping the character and behavior of students through the internalization of Buddhist Pancasila values, which are expected to prevent potential delinquency and foster students who are morally and spiritually grounded. This study aims to analyze the roles, effectiveness, and strategies employed by Nalanda students in instilling Buddhist Pancasila values in elementary schools as a preventive effort against juvenile delinquency. This research applies a qualitative approach with a descriptive method. The study was conducted at Mutiara 17 August Elementary School, Edelweiss School, and Bina Pelita Bangsa Elementary School. Data were collected through in-depth interviews, observations, and documentation involving Nalanda students, principals, and homeroom teachers in five elementary schools. The data analysis technique employed was the interactive model of Miles and Huberman. The results reveal that Nalanda students act as value educators by instilling principles such as loving-kindness (mettā), responsibility, discipline, and respect for parents and teachers. The strategies used include role modeling, habituation in Buddhist spiritual practices, integration of values in learning, and personal approaches to students. The effectiveness of these roles is reflected in students' behavioral changes, such as becoming more orderly, polite, and the declining incidence of violations and social conflicts. The role of Nalanda students as Buddhist Religious Education teachers has proven to contribute significantly to the prevention of juvenile delinquency through character education based on Buddhist Pancasila values.
Abstract:Degradasi moral peserta didik di era digital yang ditandai meningkatnya intoleransi, perundungan, krisis empati, serta melemahnya integritas sosial menunjukkan adanya persoalan mendasar dalam praktik pendidikan nilai. Dalam…
lam pembelajaran Akidah Akhlak, orientasi yang masih dominan pada aspek kognitif dan normatif belum sepenuhnya diimbangi dengan penguatan dimensi afektif dan internalisasi nilai secara sistematis dalam desain kurikulum. Kesenjangan antara penguasaan konsep keagamaan dan manifestasi moral dalam kehidupan nyata menjadi problem epistemologis dan pedagogis yang memerlukan rekonstruksi. Penelitian ini bertujuan merumuskan kerangka konseptual Kurikulum Berbasis Cinta sebagai paradigma alternatif dalam pembelajaran Akidah Akhlak. Penelitian menggunakan pendekatan kualitatif berbasis studi kepustakaan dengan analisis hermeneutik terhadap konsep mahabbah dalam tradisi intelektual Islam, khususnya pemikiran Al-Ghazali, serta dikomparasikan dengan teori pendidikan humanistik modern. Hasil kajian menunjukkan bahwa Kurikulum Berbasis Cinta memiliki legitimasi teologis dan koherensi pedagogis dalam mengintegrasikan dimensi kognitif, afektif, dan spiritual secara utuh. Kebaruan penelitian ini terletak pada pemosisian cinta bukan sekadar sebagai nilai moral, melainkan sebagai prinsip epistemologis dan kurikuler yang menstrukturkan tujuan, proses, dan evaluasi pembelajaran secara sistematis dan transformatif.
The moral decline of students in the di’Ital era, reflected in rising intolerance, bullying, diminished empathy, and weakened social integrity, indicates a fundamental problem in contemporary value education. In Akidah Akhlak instruction, learning practices remain predominantly cognitive and normative, while affective development and systematic value internalization are insufficiently integrated into curricular design. This gap between conceptual mastery of religious teachings and their moral enactment in lived experience represents an epistemological and pedagogical challenge requiring reconstruction. This study aims to formulate a conceptual framework for a Love-Based Curriculum as an alternative paradigm in Akidah Akhlak education. Employing a qualitative library-based approach, the study applies hermeneutic analysis to the concept of mahabbah within the Islamic intellectual tradition, particularly in the thought of Al-Ghazali, while comparatively engaging modern humanistic educational theory. The findings demonstrate that a Love-Based Curriculum possesses theological legitimacy and pedagogical coherence in integrating cognitive, affective, and spiritual dimensions of learning. The novelty of this study lies in positioning love not merely as a moral value but as an epistemological and curricular principle that structures the aims, processes, and evaluation of Akidah Akhlak instruction in a systematic and transformative manner.
Abstract:Central Java–West Java border communities live in a multicultural environment where Javanese and Sundanese cultures meet, forming distinctive multilingual communication practices. The use of Javanese, Sundanese, and Indonesian…
donesian in everyday life functions not only as a means of communication, but also as a representation of the community's social identity. This study aims to analyze the multilingual communication practices of Central Java–West Java border communities and to explain the role of language in representing community social identity. The study uses a descriptive qualitative approach with a literature review method supported by social-contextual reflection. Data were obtained from various scientific sources discussing multilingual communication, social identity, intercultural communication, bilingualism, and multilingualism. The analysis was carried out through the stages of data reduction, theme categorization, meaning interpretation, and conclusion drawing. The findings show that border communities flexibly use Javanese, Sundanese, and Indonesian according to the context of interaction, social relations, and communication needs. The practices of code switching and code mixing are important parts of daily communication as forms of social and cultural adaptation. In addition, language use functions as a symbol of cultural identity, a means of identity negotiation, and a mechanism of social integration in a multicultural environment. The findings affirm that multilingual communication is a representation of dynamic social identity and reflects the ability of border communities to maintain social harmony amid cultural diversity.
Abstract:Whistleblower protection in the context of the environmental and Natural Resources sector is a key element in efforts to prevent corruption and sustainable management. This sector has a direct impact on human lives and societal…
ocietal well-being, and therefore, maintaining its integrity is essential. This research outlines the importance of whistleblower protection in the environmental and natural resources sectors. The method used in this research is normative with a doctrinal approach. Protection of whistleblowers has an important role in maintaining transparency and accountability in the environmental and natural resources sectors. Through the protection provided to whistleblowers, corrupt practices can be exposed and accountability can be realized. However, challenges and limitations still exist, and concerted efforts are needed to improve the implementation and effectiveness of these laws. With continued efforts, whistleblower protection laws can become a powerful tool in promoting transparency and accountability in the environmental and natural resources sectors.