Abstract:This study originates from the increasing prevalence of subclinical narcissistic traits among church congregants, manifested in religious practices that appear devout yet are latently oriented toward external validation…
rather than an intimate relationship with God. This phenomenon generates a distortion of spirituality, as religious identity is constructed upon social recognition, thereby hindering spiritual-psychological well-being and displacing the longing for divine love. The research problem focuses on how subclinical narcissism operates as a psycho-spiritual disorder within the context of worship and how faith community engagement moderates this dynamic. Employing an integrative conceptual analysis and critical engagement with the psychology of religion literature, including the typology of grandiose and vulnerable narcissism, this study finds that performance-based community cultures intensify narcissistic tendencies through symbolic competition and religious self-imaging, whereas inclusive and transformational communities function as corrective spaces that reorient the existential framework of congregants. The study concludes that restoration cannot be achieved merely through behavioral modification or the intensification of religious activities, but through a reorientation of worship that restores the True Self in relationship with Christ as the authentic source of self-worth. The novelty of this research lies in its conceptualization of subclinical narcissism as a form of worship disorder and in its emphasis on the role of faith community as a moderating variable within holistic spiritual therapy, thereby offering both theoretical and pastoral contributions to contemporary churches facing the challenges of performative spirituality.
Abstract:Economic growth is a key indicator in assessing a country's ability to sustainably increase the output of goods and services. This study aims to analyze the effect of trade openness (TO) and the interaction between foreign…
gn direct investment (FDI) and political stability (PS) on economic growth in member countries of the Organization of Islamic Cooperation (OIC). The study utilizes panel data from 30 OIC member countries over the period 2005–2023, sourced from the World Bank’s World Development Indicators (WDI). The analytical method employed is panel data regression using the Fixed Effect Model (FEM) to control for individual heterogeneity across countries, as well as Moderated Regression Analysis (MRA) to test the moderating role of PS in the relationship between FDI and economic growth. The estimation results show that both TO and FDI have a positive and significant impact on economic growth. However, the interaction between FDI and PS exhibits a negative and significant effect, which contradicts conventional theoretical expectations that political stability should enhance the positive impact of FDI. These findings suggest that in several OIC countries, despite relatively low political stability, FDI continues to flow in response to economic opportunities, strategic interests, or domestic market appeal. In other words, political instability does not always serve as a major barrier to foreign investment, especially when the economic potential remains high. Moreover, FDI under such conditions may serve as an important instrument to strengthen international economic cooperation, expand production capacity, and drive long-term economic growth. These findings provide strategic implications for the formulation of investment and institutional stability policies in OIC countries.
Abstract:Abstract: Advancements in digital technology have significantly transformed communication and learning. Traditional learning methods have limitations in providing a fast and interactive learning environment, necessitating…
g accessible technology that enhances student and teacher engagement while ensuring convenience. WhatsApp has emerged as a widely used solution due to its accessibility, privacy features, and cross-platform compatibility, offering users a sense of convenience. This study examines the role of Perceived Convenience in the acceptance and use of WhatsApp in secondary education in Medan City using the UTAUT2 Model. A survey was conducted with 439 respondents from 8 secondary schools in Medan and analyzed using SEM-PLS with SmartPLS-4. The results indicate that social influence, hedonic motivation, habit, and perceived convenience positively impact the intention to use WhatsApp. Additionally, facilitating conditions, perceived convenience, and intention to use significantly influence actual usage behavior. However, performance expectancy, effort expectancy, and price value do not affect either intention or behavior in using WhatsApp. Moderating variables such as age, gender, and experience partially moderate the relationships between independent factors and WhatsApp usage intention and behavior. This study contributes by incorporating Perceived Convenience into the UTAUT2 Model and affirming its role in educational technology adoption.
Keywords: perceived convenience; secondary education; UTAUT2; whatsapp
Abstrak: Kemajuan teknologi digital telah membawa perubahan signifikan dalam komunikasi dan pembelajaran. Metode pembelajaran tradisional memiliki keterbatasan dalam menyediakan lingkungan belajar yang cepat dan interaktif, sehingga diperlukan teknologi yang mudah diakses, meningkatkan keterlibatan siswa dan guru, serta nyaman digunakan. WhatsApp menjadi salah satu solusi dan banyak digunakan karena mudah diakses, privasi yang ditawarkan, serta kompatibilitas lintas platform sehingga memberikan kenyamanan yang dapat dirasakan pengguna ketika menggunakannya. Oleh karena itu, Penelitian ini menguji peran Persepsi Kenyamanan terhadap penerimaan dan penggunaan WhatsApp dalam pendidikan menengah di Kota Medan menggunakan Model UTAUT2. Survei dilakukan pada 439 responden dari 8 sekolah menengah di kota Medan, dan dianalisis dengan SEM-PLS menggunakan SmartPLS-4. Hasil penelitian menunjukkan bahwa social influence, hedonic motivation, habit, dan perceived convenience berpengaruh positif signifikan terhadap behavioral intention. Sementara itu, facilitating conditions, perceived convenience, dan behavioral intention berdampak positif pada use behavior. Namun, performance expectancy, effort expectancy, dan price value tidak berpengaruh terhadap niat maupun perilaku penggunaan WhatsApp. Variabel moderasi usia, jenis kelamin, dan pengalaman memoderasi sebagian hubungan antara faktor bebas terhadap niat dan perilaku penggunaan WhatsApp. Penelitian ini berkontribusi dengan menambahkan variabel persepsi kenyamanan (perceived convenience) ke dalam Model UTAUT2 dan menegaskan perannya dalam adopsi teknologi pendidikan.
Kata kunci: pendidikan menengah; persepsi kenyamanan; UTAUT2; whatsapp
Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:This study aims to develop a comprehensive constellation model and identify optimal strategies for strengthening lecturers’ professional commitment in the largest private universities in Bogor. Penelitian ini mengkaji secara…
secara mendalam bagaimana emosi dan belajar sosial memengaruhi proses pembelajaran di sekolah dasar melalui perspektif neuropedagogik dan brain‑based learning. A mixed methods approach was used by combining quantitative analysis (meta-analysis of 173 respondents and 47 indicators of NP, EC, OB, MS, BS) and descriptive qualitative analysis using thematic analysis techniques on semi-structured interviews with five elementary school teachers. The meta-analysis results showed a very strong average effect of the latent construct relationship (t(128) = 12.92; p < 0.001; r ≈ 1.00) with almost zero heterogeneity (Qₑ(128) = 1.67; τ² = 0; I² = 0%), and no significant moderating effects were found for all indicators; the partial meta-regression coefficients for all items were very close to zero and the R² value was 0.000. Qualitatively, three main themes emerged: (1) positive emotions as the foundation of learning readiness, (2) social interaction as a reinforcement of meaning formation, and (3) contextual learning that integrates cognitive, emotional, and social dimensions. Although most teachers have not yet mastered the concepts of neuropedagogy and brain-based learning theoretically, they have intuitively implemented its principles through motivation, praise, humor, group work, collaborative projects, and learning experiences relevant to students' real lives. These findings support the latest theory that places emotions and social interactions as the main drivers of brain function in learning (Immordino Yang, 2016; Tyng et al., 2017; Vygotsky, 1978; Jensen, 2008), and emphasizes the importance of strengthening teachers' competence in understanding and designing brain- and emotion-based learning to support the holistic development of elementary school students.
Abstract:This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.…
ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Abstract:This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.