Abstract:This research aims to determine whether the application of accounting in MSMEs in Bogor Regency is in accordance with SAK EMKM. This research uses a qualitative method with a case study approach. The data used in this research…
search is primary data obtained through observation and interviews as well as documentation data and secondary data sourced from MSMEs owners in Bogor Regency. The results of the research show that the application of accounting in MSMEs is not in accordance with the application of SAK EMKM because the preparation of financial reports in MSME companies has not been implemented fully or has not been optimal, as can be seen in the table of application of MSMEs Accounting where the CALK section is not in accordance with the SAK EMKM method.
Abstract:This article examines in depth the relationship between the Qur'an and the concept of diversity in the context of modern society. By using a qualitative approach and content analysis of Qur'anic verses that touch on the…
issue of ethnic, religious, and racial differences, this study seeks to uncover the universal and contextual dimensions of the principles of diversity in Islamic teachings. Gadamer's hermeneutic approach is used as a theoretical framework for critically interpreting Qur'anic texts, with the aim of contributing to the treasure trove of modern interpretations of pluralism. The findings of the study show that the Qur'an, through verses that emphasize the unity of humanity and respect for diversity, provides a strong foundation for the implementation of diversity values. The discussion also explained the social implications of the application of the principle of diversity according to the Qur'an, including in the context of politics, education, and intercultural relations in pluralistic societies. By integrating critical analysis of sacred texts with empirical data and theoretical studies, this article is expected to make a significant contribution to the research treasure trove of Islamic studies and pluralism. This research emphasizes that the role of the Qur'an in upholding the value of diversity is multi-perspective; It not only provides spiritual guidance, but also offers an ethical framework that can foster the construction of an inclusive, just, and harmonious modern society. The purpose of this research is to elaborate on the role of the Qur'an as a source of values of diversity and pluralism, by tracing relevant verses and relating them to the social reality on the ground. Thus, this research not only aims to provide textual analysis, but also examines the practical application of the teachings of the Qur'an in promoting peace and social justice in the era of globalization. This research is expected to be an important reference for researchers and academics of Islamic studies and pluralism in an effort to strengthen interfaith dialogue and increase tolerance and social justice.
Abstract:This study examines the impact of ethical leadership, innovation adoption, and creativity on company performance within Indonesia's fast-fashion industry. As the industry faces increasing scrutiny regarding sustainability…
y and social responsibility, understanding the relationships between these organizational capabilities becomes crucial for competitive advantage. Using a quantitative methodology, this research employed saturated sampling of 87 managers from fast-fashion companies across major Indonesian cities including Jakarta, Bandung, Surabaya, and Medan. Data were analyzed using SmartPLS 4.0 through Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model demonstrated strong reliability and validity, with all constructs exceeding recommended thresholds for Cronbach's Alpha (0.832-0.873), Composite Reliability (0.883-0.911), and Average Variance Extracted (0.603-0.671). Discriminant validity was confirmed through Fornell-Larcker criterion and HTMT ratios below 0.85. The findings reveal that ethical leadership, innovation adoption, and creativity function as complementary organizational resources that collectively enhance company performance rather than operating in isolation. These results provide empirical evidence for the synergistic effects of leadership behavior, technological orientation, and creative capacity in driving organizational success. The study contributes to management literature by demonstrating the integrated nature of these capabilities and offers practical guidance for fast-fashion companies seeking sustainable competitive advantage through ethical practices, systematic innovation, and creative organizational cultures.
Abstract:The phenomenon of online shopping has driven business players to be more innovative in promoting their products on existing digital platforms. There is a technological innovation that allows online businesses to showcase…
and demonstrate their products in real-time, known as live streaming shopping. TikTok has become one of the popular social-commerce platforms with beauty content within its application. This study aims to better understand the influence of TikTok live streaming shopping on the purchase intention of the local beauty brand through emotional factors. We applied the S-O-R (Stimulus, Organism, Response) model, with influencer credibility variables added to the emotional factors in the S-O-R model. Data were collected from 300 respondents who registered through a Google Form survey with predetermined criteria. PLS-SEM using Smart PLS was chosen for data analysis. The study revealed that attraction, cognitive assimilation, and influencer credibility mediate the relationship between real-time interaction, shopping guidance, visibility, media richness, and consumer purchase intention. Therefore, live streaming shopping through emotional factors significantly influences consumers' purchase intention. This research found that the enrichment of material living standards has transformed people’s purely demand-oriented shopping style. This study result help enterprises to better apply live streaming more effectively and expanding channels promotion strategies.
Abstract:The problems of learning Indonesian can be seen by focusing this study on teaching materials, learning processes, and cultural differences. The design of this research uses a qualitative approach with descriptive research…
h type. The data in this research are in the form of speech containing information obtained from notes on the results of questionnaires that have been submitted to foreign students. In accordance with the research objective, namely to describe the problems of learning Indonesian for foreign students of the BIPA program. The data source in this research is the results of a questionnaire obtained from external campus activities carried out by researchers together with foreign students. The results of the research show that there are problems with foreign students when learning Indonesian.
Keywords: Problems, teaching materials, learning processes, and cultural differences.
Abstract:This article discusses the importance of Early Childhood Education (PAUD) from the perspective of the Hadith of the Prophet Muhammad SAW. PAUD does not only focus on cognitive aspects, but also on moral education, aqidah,…
, and worship. Through the habituation of Islamic values, good examples from parents, and positive communication, holistic education can be achieved. The type of research used in this study is library research with a qualitative approach. The data used in this study are secondary data obtained from various sources such as journals, books, official reports, and other credible and relevant documents. By integrating formal and informal education approaches, it is hoped that future generations can grow into individuals with noble morals and faith. The conclusion of this article emphasizes that the role of parents as primary educators is very important in shaping children's character in accordance with Islamic teachings. One way to create the instillation of religious and moral values from an early age is to provide learning in the form of hadiths given to early childhood through a learning method in early childhood education institutions.
Abstract:This study aims to describe the implementation of diagnostic assessments in Indonesian language learning at SMP Negeri 1 Watansoppeng, Lalabata District, Soppeng Regency, as well as identify the obstacles faced by teachers…
rs in implementing diagnostic assessments in accordance with the principles of the Independent Curriculum. This study also examines the factors that affect the success of the implementation of diagnostic assessments in the school. The method used in this study is a qualitative approach with a descriptive design. Data was collected through observations, interviews, and questionnaires to the teachers and students involved. Data analysis was carried out thematically to obtain a holistic picture of the implementation of diagnostic assessments. The results of the study show that the implementation of diagnostic assessments at SMP Negeri 1 Watansoppeng is in accordance with the principles of the Independent Curriculum, although there are still some challenges. The main obstacles faced by teachers include the diversity of students' abilities, limited facilities and infrastructure, and teachers' inadequate understanding of diagnostic assessments. Factors that affect the implementation of diagnostic assessments include teacher readiness, school support, large number of students, and the diversity of student learning styles. This study suggests that more intensive training for teachers be carried out and the improvement of facilities that support diagnostic assessments so that the implementation of assessments is more effective and in accordance with the needs of students.
Abstract:This study aims to describe the implementation of the learning community (Kombel) at the junior high school level in Soppeng Regency, its use in improving the competence of Indonesian teachers, and the factors that affect…
t the utilization. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and questionnaires. The data obtained was analyzed holistically to reveal the implementation and impact of Kombel on improving teacher professionalism. The results of the study show that the implementation of Kombel at the junior high school level in Soppeng Regency has run optimally in accordance with the principles of the Independent Curriculum. The use of Kombel has proven to be effective in improving the pedagogic competence of Indonesian teachers, especially in the aspects of planning, implementation, and evaluation of learning. In addition, Kombel is a collaborative medium that supports the exchange of good practices between teachers, helps solve student learning problems, and supports the selection of relevant strategies, approaches, and methods. The factors that affect the use of Kombel include: teacher commitment and motivation, time management, availability of facilities, openness, and support from various parties. These findings affirm the importance of strengthening the learning community as a strategy to improve the quality of teacher competence in a sustainable manner.
Abstract:This study aims to examine emotion regulation strategies from the perspective of Hadith and their relevance to contemporary psychology. The main focus of this research is on three Hadiths that provide guidance on managing…
g emotions, particularly anger: Hadith Abu Dawud no. 4150 on reciting ta'awudz when angry, Hadith Abu Dawud no. 4151 on changing body posture when angry, and Hadith Isnad Shahih no. 9630 on the prohibition of anger. These three Hadiths teach techniques that can help individuals manage their emotions effectively, such as seeking protection from Allah, changing physical conditions to relieve tension, and restraining from anger. From the perspective of contemporary psychology, these strategies resemble emotion regulation approaches found in theories such as cognitive reappraisal and emotion regulation strategies, which aim to change perception or physiological responses to negative emotions. This research also reveals how teachings in the Hadith can be used as a foundation to understand emotion regulation more holistically, integrating both spiritual and psychological dimensions. Through this understanding, the study highlights the importance of integrating Islamic teachings with contemporary psychological principles to create a more comprehensive approach to managing human emotions, particularly anger, in the modern world.
Abstract:The present article examines the influence of the thought of KH. Abdurrahman Wahid (Gus Dur) on the formation of postcolonial discourse in the context of Islam Nusantara. In the postcolonial context, the Islamic construction…
tion of the Archipelago is inextricably linked to colonial epistemological legacies and the hegemony of external cultures, particularly Arabic. Gus Dur’s thought process can be understood as a deconstructive effort against the dichotomy between “pure” and “local” Islam that was created by colonial powers and puritan movements. It is evident that Gus Dur’s rejection of the uniformity of Arab culture as the sole representation of Islam was underpinned by a sharp critique of arabisation. As an alternative, he proffered the concept of Islamic pribumisation, defined as the adjustment of Islamic expression to local cultural values without sacrificing the substance of the teachings. Furthermore, Gus Dur placed significant emphasis on the necessity of contextualising Islamic teachings, emphasising the importance of re-evaluating Islamic values in accordance with the prevailing social and cultural dynamics of Indonesian society. It is asserted that an approach of this nature will engender the concepts of pluralism and tolerance, which will in turn serve as the primary foundations upon which religious life is to be constructed. The present study employs a qualitative approach, utilising critical discourse analysis of Gus Dur’s ideas and relevant supporting literature. The findings demonstrate that Gus Dur’s thought plays a significant role in formulating the paradigm of Islam Nusantara. This paradigm is characterised by its responsiveness to local realities, its transcendence of religious formalism, and its rehabilitation of cultural dignity as an integral part of Islamic expression. Consequently, the thought of Gus Dur constitutes a significant contribution to the development of a plural, humanist and contextual Islamic civilisation.