Abstract:Dalam proses pembelajaran, kualitas atau mutu menjadi suatu hal yang mutlak harus ada. Oleh karenanya, dalam perkembangan banyak model yang ditawarkan oleh beberapa pakar pendidikan, salah satunya adalah integrasi sains…
dan agama dalam proses pendidikan. Pembelajaran pendidikan agama Islam harus mampu mengubah sesuatu yang masih bersifat kognitif menjadi makna dan nilai serta harus di internalisasikan dalam diri perserta didik. Sains dan agama dalam perspektif Islam yaitu memiliki dasar metafisik yang sama, dengan tujuan pengetahuan yang diwahyukan maupun diupayakan adalah mengungkapkan ayat-ayat Tuhan, motivasi dibalik pencarian kealaman matematis-upaya mengetahui ayat-ayat Tuhan di alam semesta. Dengan integrasi pendidikan agama Islam dengan sains dan teknologi diharapkan pembelajaran yang dilaksanakan menjadi lebih bermakna dan mudah dipahami. Sehingga tujuan pendidikan agama Islam dalam mengarahkan peserta didik untuk mengenal, memahami, menghayati, hingga mengimani, bertaqwa, dan berakhlak mulia dalam mengamalkan ajaran agama Islam dari sumber utamanya yaitu kitab suci Al- Quran dan Al- Hadits, melalui kegiatan bimbingan pengajaran, latihan, serta penggunaan pengalaman dapat terlaksana. Integrasi sains dan Islam dalam pembelajaran fikih bertujuan untuk menyatukan ilmu agama dan sains secara harmonis untuk menghasilkan pemahaman yang holistik, tidak memisahkan keduanya secara dikotomi. Pendekatan ini mengaitkan materi fikih dengan prinsip-prinsip sains untuk membekali siswa dengan pengetahuan yang ilmiah dan keimanan yang kuat, membentuk pribadi berakhlak mulia, dan mampu menerapkan ilmunya secara bertanggung jawab untuk kebaikan manusia dan alam.
Abstract:Penelitian ini bertujuan untuk memberikan pemahaman tentang nilai-nilai adab dalam hubungan murid dan guru menurut pemikiran KH. Hasyim Asy’ari. Metode yang digunakan yatu dengan metode kualitatif melalui pendekatan studi…
udi pustaka, di mana data didapat dari beberapa literatur yang relevan, seperti jurnal ilmiah dan buku biografi. Hasil penelitian menunjukkan bahwa KH. Hasyi Asy’ari memberikan perhatian besar terhadap pentingnya adab dalam proses Pendidikan. Adab murid meliputi sikap hormat kepada guru, kesungguhan dalam menuntut ilmu, etika dalam berperilaku, serta ketawadhuan, Di sisi lain, guru memilikki tanggung jawab moral untuk menjadi teladan yang baik. Penekanan terhadap nilai-nilai adab ini menjadi teladan yang baik. Penekanan terhadap nilai-nilai adab ini menjadi landasan untuk menciptakan proses pembelajaran yang bermakna dan bermartabat, serta memperkuat karaketr spiritual dalam dunia Pendidikan.
Abstract:Tradisi adalah kebiasaan yang telah ada sejak lama dan menjadi bagian dari kehidupan sebuah kelompok masyarakat, negara, kebudayaan, waktu, dan agama. terkait dengan adat pernikahan masyarakat melayu. Penelitian ini adalah…
ah penelitian kualitatif yang menggunakan pendekatan normatif. Untuk mendapatkan data sekunder, observasi dan wawancara mendalam digunakan untuk mendapatkan data primer dan perpustakaan. Studi ini menemukan bahwa upacara adat pernikahan Melayu terdiri dari beberapa tahapan: merisik-risik, meminang, bertunang, berinai, akad nikah, tepuk tepung tawar, berendam, bersanding, jamuan makan tradisional, dan balas kunjungan.
Abstract:The development of digital technology and changes in the global work environment, particularly post-pandemic, have encouraged organizations to adopt remote and hybrid work systems. The successful implementation of these…
work systems is determined not only by technological readiness but also by organizational and individual factors. This study aims to analyze the influence of transformational leadership style and organizational culture on readiness to adapt to remote work, and to examine the mediating role of individual digital readiness in this relationship. This study uses a quantitative approach with an explanatory method. Data were collected through a Likert-scale-based questionnaire distributed online to employees working in remote or hybrid work systems using a purposive sampling technique. Data analysis was performed using the Statistical Package for the Social Sciences (SPSS) and PROCESS macro to test the direct relationship and mediation effects between variables. The results of this study are expected to provide theoretical contributions to the development of literature related to leadership, organizational culture, and individual digital readiness, as well as provide practical implications for organizations in designing leadership strategies, strengthening organizational culture, and developing digital competencies to improve readiness to adapt to remote work effectively and sustainably.
Abstract:Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral…
avioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.
Abstract:Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups…
oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector.
The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior.
The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt.
In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:Religious moderation serves as a fundamental principle in the context of public service in Indonesia, where religious, cultural, and ethnic diversity demands fair, inclusive, and civilized governance. This study aims to…
analyze the role of religious moderation in public service policy in Indonesia, particularly in bridging the relationship between bureaucratic neutrality and social harmony within a multicultural society. To date, studies on religious moderation have largely focused on education and interfaith dialogue, while the dimensions of public policy and bureaucratic culture remain underexplored. Using a qualitative approach through policy analysis and literature review, this research examines how the values of religious moderation tawasuth (balance), tasamuh (tolerance), ‘adl (justice), and musawah (equality) can be integrated into an inclusive, fair, and ethical public service system. The findings indicate that the internalization of moderation values within public policy can strengthen governmental ethics, enhance public trust, and reinforce social cohesion amid diversity. This study also proposes a conceptual model called Moderation-Based Public Service Governance (MBPSG) as a new framework for public service management grounded in the values of religious moderation, balancing administrative efficiency with social justice.
Abstract:Home birth selection is a complex decision influenced by various factors. This study aimed to determine the relationship between knowledge and antenatal care (ANC) visits with the decision-making of home birth in the working…
king area of Mapaddegat Public Health Center, Mentawai Islands Regency. This research was a descriptive analytic study with a case-control design, conducted from February to May 2025, involving mothers who gave birth and were recorded in the maternal cohort data from January 2023 to December 2024. A systematic random sampling technique was applied, consisting of 21 respondents in the case group and 42 respondents in the control group. Data were analyzed using univariate and bivariate analysis with the chi-square statistical test. The univariate results showed that 74.6% had high knowledge, and 57.2% had more than four ANC visits. The bivariate analysis revealed a significant relationship between knowledge (p = 0.011; OR = 5.455) and the number of ANC visits (p = 0.015; OR = 4.462) with the decision to give birth at home. It can be concluded that there is a relationship between knowledge and the number of ANC visits with home birth decision-making. It is recommended for the Mapaddegat Public Health Center staff to strengthen health promotion regarding delivery in health facilities and develop innovations to increase the coverage of facility-based deliveries.