Search Articles & Publications

Showing 1656 articles found for "Used"

IBN MISKAWAIH'S ETHICAL ANALYSIS OF HIFZ NASL IN OVERCOMING DEEPFAKE PORNOGRAPHY IN THE AI ERA

Utami, Nadia, Purnamasari, Elvira
Abstract: In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’… iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.

THE EFFECT OF DIGITAL TRANSFORMATION ON THE EFFECTIVENESS OF INTERNAL AUDITING AND FRAUD PREVENTION IN MODERN ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW

Kamba, Agretta Thalia, Umar, Suci Rahmatia S., Neu, Qistiatun Adilla, Ali, Rislan R., Noholo, Sahmin
Abstract: Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations… sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.

IMPROVING DESCRIPTIVE WRITING SKILLS USING THE DRILL METHOD AMONG STUDENTS CLASS VII-2 AT PANGERAN ANTASARI JUNIOR HIGH SCHOOL IN MEDAN

Tanjung, Dessi, A'yunin, Qurrata, Safhida, Maya
Abstract: This study aims to improve the ability to write descriptive essays using the drill method among seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan. The use of the drill method is expected… ted to help students understand the material and write descriptive essays, thereby improving their skills. This study was conducted at Pangeran Antasari Junior High School in Medan. The research subjects were the 7th-grade Class 2, consisting of 30 students. The study was conducted in two cycles, with each cycle consisting of two sessions. Research data were obtained from (1) observations, (2) interviews, and (3) tests in the form of student assignments (written work) and photographic documentation taken during the activities. The results of the study indicate that the use of the drill method can improve students’ ability to write descriptive essays. This is evidenced by improvements in the learning process, particularly in the learning environment, where students are more focused during instruction. This is evident in the pre-cycle average student score of 66.16; in Cycle I, the average score increased to 73.5, and in Cycle II, it further increased to 82.5. Overall, in Cycle II, all aspects of descriptive writing showed a highly significant improvement. Based on these research results, it can be concluded that the use of the drill method was successful and capable of improving the descriptive writing skills of seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan.

DIGITAL TECHNOLOGIES IN CHILDREN’S ORAL LANGUAGE LEARNING: A CONCEPTUAL NARRATIVE LITERATURE REVIEW OF TEACHER PRACTICES, PEDAGOGICAL CHALLENGES, AND INSTRUCTIONAL RESPONSES IN EARLY CHILDHOOD AND PRIMARY EDUCATION

Kurnia, F. Devi, Pamungkas, Joko
Abstract: Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood… od and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.

THE EFFECT OF AUDITOR EXPERIENCE AND SELF-EFFICACY ON AUDITOR PERFORMANCE AT THE REGIONAL INSPECTORATE OF BONE BOLANGO DISTRICT

Rahman, Wahyuni, Noholo, Sahmin, Danial, Hendra Pratama
Abstract: This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data… ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.

OPTIMIZING THE ROLE OF THE “PANTAI MARANG” TOURISM COMMUNITY IN THE MANAGEMENT OF PANTAI MARANG ECOTOURISM

Nahda, Andi Raihana Amirah, Gusti, Gusti Haqiqiansyah, Darmasetiadi , Doni
Abstract: This study aims to formulate a strategy for optimizing the role of the “Pantai Marang” Tourism Awareness Group (Pokdarwis) in the management of ecotourism at Pantai Marang, Kaliorang District, Indonesia. The study employed… ployed a mixed-method approach combining qualitative and quantitative methods. The qualitative approach was used to identify internal and external factors through interviews and field observations. Meanwhile, the quantitative approach was applied in the IFAS and EFAS analyses using purposive sampling involving three respondents selected based on specific criteria. Data analysis was conducted using the SWOT (Strengths, Weaknesses, Opportunities, and Threats) method. The findings revealed that the IFAS score was 1.12 and the EFAS score was 0.50, indicating that the position of the “Pantai Marang” Pokdarwis falls within Quadrant I. This condition demonstrates that the “Pantai Marang” Pokdarwis possesses significant strengths and opportunities that support ecotourism development. Therefore, the appropriate strategy to be implemented is a growth strategy, as it offers substantial potential for supporting the development of Pantai Marang as a leading ecotourism destination.

HUMAN RESOURCE MANAGEMENT STRATEGY IN FACING DIGITAL TRANSFORMATION IN INDONESIAN EDUCATIONAL AND PROFESSIONAL DEVELOPMENT INSTITUTIONS

Imas, Imas, Tarlis, Andi, Santoso, Pangestu Tirto, Suharti, Lilis, Maharani, Leonita, Astuti, Yulina
Abstract: This study aims to analyze human resource management strategies in facing digital transformation at the Indonesian Institute of Education and Professional Development. Digital transformation presents a challenge for organizations… nizations in improving service quality, work effectiveness, and human resource capabilities in adapting to technological developments. Therefore, appropriate human resource management is necessary for organizations to adapt to changes in digital-based work systems. This study used a qualitative research method with a descriptive approach. The results show that human resource management strategies in facing digital transformation are implemented through training and development of employee digital competencies, work mentoring, strengthening leadership, and implementing technology-based work systems. Digital transformation has a positive impact on work effectiveness, accelerating administrative processes, facilitating communication, and improving the quality of organizational services. However, this study also found several obstacles, such as limited digital capabilities of some employees, differences in levels of technological understanding, and resistance to changing work culture from manual to digital systems.

THE INFLUENCE OF DIGITAL HEALTH COMPETENCE ON HEALTHCARE SERVICE PERFORMANCE AT KING ABDULLAH MEDICAL CITY, 2026: A QUANTITATIVE APPROACH USING STRUCTURAL EQUATION MODELING (SEM-PLS)

Albeah, Ali Mohammed, Hasan, Hafizah Che
Abstract: Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,&#8230; dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.

STRATEGIES TO STRENGTHEN WORK CULTURE THROUGH THE IMPLEMENTATION OF ETHICAL LEADERSHIP AND SERVANT LEADERSHIP IN THE AUTOMOTIVE MANUFACTURING INDUSTRY (Case Study on PT. Mitsubishi Electric Automotive Indonesia)

Adityawati, Marlia
Abstract: This study aims to analyze strategies for strengthening work culture through the implementation of ethical leadership and servant leadership at PT. Mitsubishi Electric Automotive Indonesia, and to identify the challenges&#8230; and contributions of these two leadership styles to strengthening work culture in the automotive manufacturing industry. This study used a qualitative approach with a single case study method. Data were collected through in-depth interviews with 10 informants consisting of management level, supervisors, and production line employees. Participatory observation was conducted over three weeks, supported by analysis of company documents. Data analysis used direct interview methods and in-depth observation. The results of the study revealed five main implementation strategies: (1) leaders exemplifying ethical behavior; (2) employee empowerment through delegation of authority; (3) developing two-way communication mechanisms; (4) creating a supportive and family-like work environment; and (5) integrating ethical values into the performance management system. The dimensions of family atmosphere and identification with the leader were identified as key success factors in Indonesia's collectivist cultural context. Key challenges include resistance to change, measuring short-term impact, and consistency amidst production pressures. This study recommends integrating ethical values and servant behavior into recruitment systems, developing ethics-based leadership training programs, and designing performance management systems that balance quantitative targets with ethical behavior assessments. This study is the first to integrate ethical leadership and servant leadership within a framework for strengthening work culture in the automotive manufacturing industry, with specifically case study in PT. Mitsubishi Electric Automotive Indonesia and identifies the family atmosphere dimension as a novel finding within a collectivist cultural context.

COST STRUCTURE ANALYSIS IN DETERMINING SELLING PRICES USING THE COST PLUS PRICING METHOD IN THE DEPULA ADZRA FOOD BUSINESS IN GORONTALO CITY

Badjeber, Syahla, Tuli, Hartati, Aqmal, Ikhlas Ul
Abstract: This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative&#8230; ive method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.