Abstract:The Philosophy of Islamic Education serves as the main foundation that guides the spiritual and intellectual development of each individual. As a solid foundation, this philosophy not only acts as a conceptual framework,…
but also spreads into the essence of education, shaping personality, and directing the mind towards a deeper understanding of knowledge and spirituality. This article aims to contribute to a deeper understanding of how Islamic educational philosophy can be a strong foundation for forming spiritual and intellectual intelligence. The method used is descriptive qualitative with library research, this research does not need to go into the field, but simply utilizes several sources of data in this article is done by searching the literature from various sources online according to the focus of the research. Data acquisition techniques are carried out by searching online books, scientific journals, and Google Scholar sources.The results of the discussion in this article show that Islamic Education Philosophy is the basis for creating spiritual and intellectual intelligence by emphasizing the integration of Islamic values in forming character through holistic education, and involving the principles and indicators of spiritual and intellectual intelligence., as well as the integration of Islamic teachings in the process of forming a balanced character and personality.
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 intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh penerapan model pembelajaran Self-Directed Learning (SDL) pada materi fluida dinamis terhadap hasil belajar siswa kelas XI. Latar belakang penelitian ini adalah rendahnya…
a kemandirian dan hasil belajar siswa ketika mempelajari konsep-konsep fisika yang bersifat abstrak, khususnya fluida dinamis. Metode penelitian yang digunakan adalah quasi experiment dengan desain non-equivalent control group design. Subjek penelitian terdiri dari dua kelas XI SMA yang dipilih secara purposive, yaitu kelas eksperimen yang menggunakan model pembelajaran SDL dan kelas kontrol yang menggunakan pembelajaran konvensional. Instrumen penelitian berupa tes hasil belajar berbentuk pilihan ganda yang telah divalidasi oleh ahli dan diuji reliabilitasnya. Data dianalisis menggunakan uji normalitas, homogenitas, serta uji-t untuk mengetahui perbedaan hasil belajar antar kelas.Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara hasil belajar siswa yang diajar dengan model pembelajaran SDL dan siswa yang diajar dengan model pembelajaran konvensional. Siswa pada kelas eksperimen memperoleh rata-rata hasil belajar yang lebih tinggi dibandingkan kelas kontrol. Dengan demikian, dapat disimpulkan bahwa penerapan model pembelajaran Self-Directed Learning (SDL) berpengaruh positif terhadap hasil belajar siswa pada materi fluida dinamis di kelas XI.
Abstract:The Independent Learning Campus Independent Program (MBKM) is a government initiative to improve the quality of higher education through off-campus learning activities, one of which is the Teaching Assistance program. This…
is study aims to describe the role of the Teaching Assistance program in improving the teaching competence of students of the Elementary School Teacher Education Study Program (PGSD). The study used a descriptive qualitative approach with data collection methods through interviews, observations, and documentation. The results of the study showed that the Teaching Assistance program significantly supported the improvement of four dimensions of student teaching competence, namely pedagogical, professional, personality, and social competence. Students gain direct experience in the world of education, practice teaching skills, prepare learning tools, and build positive communication and interaction with school residents. In addition, students also develop character and personality as prospective professional educators. Thus, the Teaching Assistance program has proven to be an effective strategy in preparing competent PGSD graduates who are ready to face the real world of education work.
Abstract:Teaching assistance is part of a field experience program aimed at integrating theory learned in lectures with hands-on practice in the classroom. Through this activity, students are expected to develop pedagogical, professional,…
essional, social, and personal competencies in line with the demands of the teaching profession. This teaching assistance activity is conducted at UPT SD Negeri 066656, one of the elementary schools in Medan, specifically located at Jl. Karya Sembada No. 182 A PB. Selayang II. The objective is to provide direct teaching experience, understand student characteristics, and develop skills in designing, implementing, and evaluating the learning process. Through this teaching assistance program, students not only observe the learning process but also actively participate in teaching activities and assist teachers in the learning process. This report is compiled as a form of accountability for the implementation of the teaching assistance activities and as a reflection on the experiences gained during the program. Additionally, students have carried out a series of activities focused on improving the quality of learning and applying 21st-century learning approaches. The activities conducted include: Students observing the learning process in the classroom, including analyzing the curriculum and students' learning needs. Students developing learning materials such as lesson plans/teaching modules and designing learning media. Students also actively participating in the adaptation of technology in learning.
Abstract:Public health organizations are required to maintain service quality through strong organizational culture and employee discipline. However, empirical studies that specifically examine both variables in local public health…
th institutions remain limited. This study aims to analyze the effect of organizational culture and employee discipline on employee performance at Puskesmas Curug Bitung, Bogor Regency. The study used a quantitative associative approach with a survey design. The population consisted of 32 employees, and 25 respondents were selected as the sample using the Slovin formula. Data were collected through questionnaires, observations, and structured interviews, then analyzed using validity and reliability tests, Pearson Product Moment correlation, coefficient of determination, and partial t-test. The results show that organizational culture has a positive and significant effect on employee performance, with a correlation coefficient of 0.777, R square of 0.630, and t-value of 5.910. Employee discipline also has a positive and significant effect on employee performance, with a correlation coefficient of 0.808, R square of 0.653, and t-value of 6.583. The novelty of this study lies in its direct testing of organizational culture and discipline without mediating variables in a district-level public health service institution. Strengthening service-oriented culture and consistent discipline is therefore essential to improve employee performance.
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:Transformasi manajemen perkantoran di era digital menuntut perubahan tidak hanya pada sistem dan teknologi, tetapi juga pada pengelolaan sumber daya manusia yang adaptif dan berkelanjutan. Penelitian ini bertujuan untuk…
menganalisis peran coaching dan mentoring sebagai pilar transformasi manajemen perkantoran di era digital. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengacu pada protokol PRISMA. Penelusuran literatur dilakukan melalui basis data ilmiah bereputasi, yaitu Google Scholar, Scopus, dan ScienceDirect, dengan rentang publikasi tahun 2019–2024. Artikel yang terpilih dianalisis menggunakan analisis tematik untuk mengidentifikasi pola dan temuan utama terkait coaching, mentoring, dan transformasi manajemen perkantoran. Hasil kajian menunjukkan bahwa coaching berperan signifikan dalam meningkatkan keterampilan adaptif, pemecahan masalah, serta kesiapan karyawan perkantoran dalam menghadapi perubahan berbasis digital. Sementara itu, mentoring berkontribusi dalam pengembangan kreativitas, pembelajaran jangka panjang, dan transfer pengetahuan tacit yang mendukung keberlanjutan organisasi. Sinergi antara coaching dan mentoring terbukti memperkuat kesiapan sumber daya manusia serta mendukung efektivitas transformasi manajemen perkantoran. Penelitian ini menegaskan bahwa keberhasilan transformasi manajemen perkantoran di era digital memerlukan integrasi coaching dan mentoring sebagai strategi pengembangan sumber daya manusia yang berkelanjutan.
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.