Abstract:Young learners’ English writing skill in EFL classroom setting is as essential to take into consideration as other English skills. For ensuring the progression-making, in term of monitoring the level of achievement, the…
e authentic assessment offers various advantages that should not be taken for granted. This study aimed at investigating, 1) the assessment practice in the classroom, 2) the effectiveness of authentic assessment practice for assessing writing skill, and 3) the challenges of the practice. This study was a descriptive case study. The population of the study encompassed 31 learners in grade-5 elementary school. The instruments used for collecting the data were field notes yielded from classroom observation, transcript interview, and related documents. The result of the study performed that (1) the teacher employs several types of assessment, yet authentic assessment is the most preferrable in the practice, (2) the authentic assessment practice in the classroom is effectively depicting learners’ actual competence, comprising real-world relevance, and encouraging evaluation, and (3) the teacher encounters the challenging experience in designing acceptable assessment for learners with diverse level of English competence and the sufficient time, as well. In summary, this study has torched a light on the practice of authentic assessment in originally realizing the function of assessment. The different school setting, teaching experiences, learners’ language proficiency skills, and classroom environment might bring about a distinct result.
Abstract:This article discusses the concept of multicultural education from the perspective of Islamic educational philosophy. The diversity that exists in this country can lead to conflict due to differences in ethnicity, culture,…
e, religion, and so on, if not based on tolerance for each other. Multicultural education is an educational process that develops the full potential of humans who have different cultures, nationalities, and religions. The concept of multicultural education is expected to minimize conflicts that arise from differences in perspectives, attitudes, culture, and so on in society. In Islam, Islamic educational philosophy is a science that studies various issues related to education, such as humans as subjects and objects of education, curriculum, methods, environment, teachers, and so on based on Islamic teachings sourced from the Qur'an and al-Hadith. The Qur'an discusses the concept of multicultural education a lot, such as the concept of mutual recognition and respect for various cultures, races and religions, including Surah Al Hujurat verse 13 and Surah Ar Rum verse 22.
Abstract:The purpose of this study is to analyze the legal responsibility of banks towards customers in cases of personal data leaks, examine the extent of legal protection provided to customers, and describe efforts that can be…
made to minimize the risk of data leaks. This study uses a literature study method by collecting and analyzing various legal sources, such as laws and regulations, court decisions, journals, and literature related to data protection in the banking sector. The results of the study indicate that banks have legal responsibilities based on the Personal Data Protection Law (UU PDP) and banking provisions to maintain the confidentiality of customer data. If a data leak occurs, the bank can be subject to administrative, civil, or even criminal sanctions depending on the level of negligence. In addition, this study found that customers have the right to claim compensation if the data leak causes material or immaterial losses. However, the effectiveness of law enforcement still faces challenges, such as lack of customer awareness and complexity of evidence. Therefore, it is necessary to strengthen regulations, improve cybersecurity systems by banks, and educate customers to mitigate the risk of data leaks. The implications of this study are expected to provide recommendations for regulators and banking industry players in strengthening the protection of customer personal data.
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:Financial independence remains a critical challenge for Islamic educational institutions, primarily due to their persistent reliance on external funding sources. Such dependency not only undermines financial stability but…
t also constrains institutional autonomy and long-term sustainability. This article aims to conceptually examine pathways toward financial independence in Islamic educational institutions through a zero capital approach. Employing a qualitative library research design, this study critically analyzes scholarly books and peer-reviewed journal articles related to Islamic education management, social entrepreneurship, and non-profit organizational governance. The findings reveal that financial independence is not solely determined by the availability of financial capital, but rather by the institution’s capacity to optimize non-financial assets, including social capital, intellectual capital, and symbolic capital. The zero capital approach emerges as a transitional strategy that encourages the effective utilization of internal resources, competency-based productive innovation, and operational efficiency through digitalization. The novelty of this article lies in repositioning financial independence as a structural, asset-based process aligned with Islamic values, rather than as an instant outcome driven by monetary capital. This study contributes to the advancement of Islamic education management discourse and offers strategic insights for institutional leaders seeking sustainable financial independence under resource constraints.
Abstract:Increasing competition among educational institutions requires Islamic schools and madrasahs to adopt strategies that go beyond promotional activities and focus on strengthening institutional governance and value creation.…
n. This article aims to conceptually examine holistic marketing as a governance-based strategy for enhancing the competitiveness of Islamic educational institutions. This study employs a qualitative approach using library research by critically reviewing scholarly books and journal articles related to holistic marketing, educational service marketing, and Islamic education management. The findings indicate that holistic marketing encompassing internal marketing, external marketing, relationship marketing, and performance marketing can foster sustainable competitive advantage for Islamic educational institutions. This approach ensures consistency between Islamic values, educational service quality, and public trust. Therefore, holistic marketing can be positioned as a strategic governance framework for Islamic schools and madrasahs in strengthening value-based competitiveness.
Abstract:The rapid advancement of digital technologies has fundamentally restructured the nature of work and transformed the roles, practices, and strategies of Human Resource Management (HRM). This article presents a systematic…
review of HRM challenges and opportunities within digital workplace environments, drawing on peer-reviewed literature published between 2015 and 2024. Five core dimensions of digital HRM transformation are examined: technology-based talent acquisition, remote and hybrid workforce management, continuous digital competency development, people analytics and data-driven decision-making, and the ethics of algorithmic management. The findings reveal that while digitalization enhances HR efficiency and organizational agility, it simultaneously introduces complex challenges related to employee well-being, digital equity, and data privacy. This article further proposes the Digital HRM Maturity Model as a conceptual framework offering organizations a structured pathway toward sustainable, human-centered digital transformation. Managerial implications and future research directions are discussed accordingly.
Abstract:This study aims to identify and analyze college students' preferences for Islamic financial products, explore the influence of these preferences on loyalty formation, and develop a conceptual model of Islamic financial consumer…
onsumer loyalty. The research method used was qualitative with a phenomenological approach. Data were collected through semi-structured interviews with 17 college students who had knowledge or experience related to Islamic financial products. Data analysis was performed using NVivo software. The results showed that college students' preferences were influenced by religiosity, financial institution reputation, trust, digital service innovation, and financial education. These factors contribute to the formation of consumer loyalty. Based on these findings, this study developed a consumer loyalty model that encompasses three main dimensions: spiritual attachment, digital engagement, and community-based advocacy. This model integrates consumer loyalty theory and Value-Belief-Norm (VBN) theory to explain the relationship between religious values, digital behavior, and loyalty to Islamic financial products. The implications of this research lie in its contribution to broadening the theoretical understanding of consumer loyalty in the Islamic financial sector and providing strategic direction for financial institutions in strengthening long-term relationships with young customers.