Abstract:Islamic Religious Education (PAI) faces complex challenges in maintaining relevance and quality amidst social change, technology, and demands for public accountability. Two main concepts in educational quality management—continuous…
—continuous improvement and quality assurance—are often discussed separately, despite their fundamentally synergistic relationship. This study aims to conceptually examine the integration of continuous improvement and quality assurance in the context of PAI, addressing how both frameworks can be operationalized simultaneously to improve the quality of PAI delivery. Using a systematic literature review method through Google Scholar and Publish or Perish (PoP) for the 2019–2026 period, 25 relevant articles were analyzed from 80 initial findings. The results show that quality assurance functions as a holding system that establishes standards, while continuous improvement acts as a driving force encouraging innovation and adaptation. However, in PAI practice, tension exists between standard compliance (QA) and the need for dynamic change (CI). This article offers an integrative framework called the Adaptive Quality Cycle (AQC), combining the Plan-Do-Check-Act cycle with Islamic principles such as muhasabah (self-evaluation), tahsin (continuous improvement), and itqan (professionalism). This integration is key for PAI institutions to not only meet minimum standards but also continuously develop dynamically without losing their Islamic identity.
Abstract:This study aims to analyze the concept and application of hospital criminal liability in cases of medical malpractice in the Indonesian criminal law system, as well as examine the relationship between the individual responsibility…
onsibility of medical personnel and the responsibility of hospital institutions. This study uses a qualitative approach with case study methods and a juridical-normative approach enriched with empirical data. Data was collected through in-depth interviews with legal practitioners, medical personnel, and hospital managers, accompanied by a documentary study of laws and regulations, court rulings, and related literature. The results of the study show that criminal liability in cases of medical malpractice is generally still focused on individual medical personnel as direct perpetrators, while the accountability of hospital institutions has not been optimally applied in criminal law enforcement practices. In addition, it was found that there is a complex relationship between the professional responsibilities of medical personnel and the institutional obligations of hospitals in ensuring health service standards, including aspects of supervision, risk management, and medical service systems. This study concludes that it is necessary to strengthen the concept of corporate criminal liability for hospitals in cases of medical malpractice in order to create legal certainty and more balanced protection for patients, medical personnel, and health service institutions. The findings of this study contribute to the development of health law studies and become a basis for consideration for policymakers in formulating more effective regulations and law enforcement mechanisms.
Abstract:Halal certification has become an essential mechanism for ensuring that products meet Islamic requirements while also maintaining standards of safety, quality, and consumer protection. Despite its growing importance, awareness…
reness and understanding of halal certification remain relatively limited among community members, particularly women who play a central role in household purchasing decisions. This community engagement initiative was designed to enhance the knowledge and awareness of members of the Family Welfare Empowerment Organization (PKK) in Sidodadi Village, Kedaton District, Bandar Lampung City, regarding the significance of halal certification in consumer products. The program engaged 30 participants and applied a participatory educational approach consisting of counseling sessions, interactive discussions, lectures, and question-and-answer activities. Knowledge acquisition was evaluated through pre-test and post-test assessments. The findings demonstrated a marked improvement in participants’ understanding, with average scores increasing from 51.3% prior to the intervention to 94.0% afterward. The program not only strengthened participants’ awareness of halal-certified products but also encouraged more informed and responsible consumption practices. These results highlight the effectiveness of community-based halal literacy initiatives in fostering greater public understanding and supporting the development of a halal-conscious society.
Abstract:This service responds to the challenges of traditional dodol entrepreneurs in Melaka, Malaysia: weak branding strategies, lack of product innovation, and low competitiveness in the midst of the modern food industry. Using…
g a participatory service learning approach based on qualitative methods (in-depth interviews, field observations, FGDs), students are actively involved in business assistance including packaging design, flavor variant development, improvement of hygiene standards, and the use of digital media for promotion. This program aims to strengthen the Melaka dodol brand identity, encourage product innovation, and increase the capacity of MSME actors. Its contribution lies in the university-community collaboration model that strengthens the local economy while preserving culinary heritage through the documentation of cultural values. The results show an improvement in branding quality, more attractive packaging, the emergence of variant innovations, and an increase in the digital marketing capabilities of business actors. This activity also strengthens student-community social relations and opens up opportunities for community innovation hubs for sustainable collaboration. The findings affirm the effectiveness of service learning as an empowerment strategy that integrates cultural preservation with the strengthening of the local economy, as well as making a theoretical-practical contribution to community-based entrepreneurship.
Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
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 increasing threat of emerging and re-emerging infectious diseases necessitates the strengthening of the capacity of the Health Laboratory (Labkes) network, including Public Health Laboratories (Labkesmas), through the…
e availability of competent and standardized laboratory human resources (HR). Polymerase Chain Reaction (PCR) testing has become the primary diagnostic method for pathogen detection, both in routine services and in public health emergency situations. The development of a PCR training curriculum and modules by the Center for Health Biology Laboratory (BBLBK) represents a strategic step toward standardizing the competencies of laboratory personnel. This article aims to describe the urgency of implementing certified PCR training policies as part of a national system for enhancing the competence of health laboratory human resources. The writing method employs policy analysis based on document review and the framework of national health regulations. The analysis results indicate variations in laboratory personnel competencies, the absence of a national certification scheme, limited availability of trainers, and the need for continuous curriculum updating. Certified PCR training is therefore recommended as a national instrument for fulfilling competency standards in health laboratories. The integration of training into the health human resource development system, along with the strengthening of quality- and safety-based approaches, is key to the successful implementation of this policy.
Abstract:This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance…
rformance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Abstract:In facing global sustainability challenges, consumers play a strategic role in shaping the direction of the circular economy. This article presents a literature review on the relationship between consumer protection and…
the transition toward a sustainable consumption model. The main focus is directed at three key issues: the right to environmental information, the right to repair, and regulatory challenges related to greenwashing practices. By using a narrative literature review approach, this article examines various academic and policy sources to evaluate the extent to which consumer protection has been integrated into circular economy strategies. The findings show that although positive initiatives have been taken, regulatory implementation remains weak and often fails to provide effective protection mechanisms for consumers. The policy implications proposed include strengthening standards for environmental claims, expanding the right to repair across sectors, and increasing sustainability literacy at the consumer level. This article aims to enrich academic discourse and serve as a foundation for consumer-based policy development in support of the circular economy agenda.