Abstract:This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on…
n the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.
Abstract:The purpose of this research is to examine how Ibn Miskawayh’s thoughts on moral education influence the management of moral challenges in the current social media era. Various ethical issues such as cyberbullying, the spread…
spread of hoaxes, and the lack of politeness in communication have emerged alongside the increase in digital platform usage, indicating a decline in digital morals. This study is a qualitative research using the library research method. The primary data are drawn from Ibn Miskawayh’s seminal work, Tahdhib al-Akhlaq, which is analyzed using content analysis and descriptive-philosophical methods. The results show that Ibn Miskawayh’s concept of moral education remains relevant as a foundation for digital ethics through three main pillars: first, the concept of al-wasat (moderation) which trains social media users to be wise and proportional in consuming information; second, the strengthening of cognitive power (al-quwwah al-nathiqah) to filter negative content; and third, the formation of character based on internal self-control to achieve justice (‘adalah) when interacting in virtual public spaces. The conclusion of this research confirms that Ibn Miskawayh’s thoughts provide a curative and preventive framework for building a more civilized and ethical digital ecosystem.
Abstract:Overtime has become a strong feature of modern work culture, especially in high-pressure sectors in Asia, such as manufacturing, logistics, and services. Although many studies have proven the link between long working hours…
urs and the deterioration of employee welfare, the mechanisms explaining how overtime causes an imbalance between work and personal life (Work-life Balance) have not yet been fully explored and pieced together. This narrative literature review aims to synthesize findings from key and recent studies published between 2000 and 2025. The goal is to form a conceptual framework of understanding how overtime can trigger burnout (emotional, mental, and physical exhaustion) and ultimately disrupt WLB. Based on four main theoretical foundations, namely Job Demands–Resources (JD-R), Conservation of Resources (COR), Effort Recovery Model, and Work–Home Resources Model, this review identifies three main pathway mechanisms: (1) Overtime increases job demands while simultaneously reducing opportunities for self-recovery. (2) Burnout, especially emotional exhaustion, acts as a psychological strain that mediates the effects of overtime. (3) The spillover effects of burnout trigger interference between work and home domain through time based conflicts and strain. Organizational support, job autonomy, family roles, marital status, gender and workload pressure are important moderators that can strengthen or weaken the relationship between each variable. While the theoretical contribution of this review lies in combining various perspectives into a conceptual model of the "overtime trap," its practical contribution lies in proposing implications for organizations, job redesign, fatigue management, and more adaptive work policies. Future research is expected to use longitudinal, mixed-method, and cross-cultural designs to validate, strengthen and expand this model.
Abstract:Learning difficulties among higher education students remain a critical issue, particularly in Islamic higher education institutions that integrate academic, moral, and spiritual dimensions. This study aims to analyze students’…
udents’ learning difficulties from three main perspectives: psychological factors, learning strategies, and learning management at the Institute of Islamic Studies (Institut Agama Islam) Padang Lawas. A qualitative descriptive approach was employed, involving observations, semi-structured interviews, and document analysis. The participants consisted of undergraduate students and lecturers selected through purposive sampling. The findings reveal that students’ learning difficulties are strongly influenced by psychological factors such as low learning motivation, academic anxiety, limited self-confidence, and weak self-regulated learning skills. In addition, the dominance of conventional teaching strategies and limited student-centered learning practices contribute to low engagement and conceptual understanding. From a learning management perspective, constraints related to instructional planning, classroom organization, and evaluation systems further exacerbate students’ learning difficulties. This study highlights the importance of integrating psychologically informed instructional strategies and effective learning management to enhance students’ academic performance in Islamic higher education contexts.
Abstract:This research aims to develop Indonesian learning tools based on the Deep Learning approach to improve critical thinking skills and mastery of language concepts of elementary school students. The research was carried out…
ut at SDN 16 Bangkala, Jeneponto Regency, in the odd semester of the 2025/2026 school year with 25 subjects in grade IV. The development model used is the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Data collection techniques include observation, interviews, questionnaires, and learning outcome tests. The validation results of three experts showed that the teaching modules developed were classified as very valid with an average feasibility level of 89%. The implementation of learning using Deep Learning syntax (Engage, Explore, Explain, Elaborate, Evaluate) shows an increase in student activity and involvement in the learning process. Based on the results of the data analysis, the average value of critical thinking skills increased from 61.2 to 83.6 with an N-Gain of 0.58 (medium-high category), while the mastery of language concepts increased from 63.4 to 86.8 with an N-Gain of 0.63 (high category). The results of the t-test showed p < 0.05 which means that there was a significant increase after the implementation of Deep Learning-based learning. Thus, it can be concluded that the Indonesian teaching module based on the Deep Learning approach is effective in improving students' critical thinking skills and mastery of language concepts. This approach is able to create learning that is aware, meaningful, and fun, and in line with the principles of the Independent Curriculum which emphasizes differentiated and student-centered learning.
Abstract:This study investigates how Word of Mouth, service quality, and brand image influence B2B customer loyalty at As-Syifaa Pharmacy in Majalengka, with customer satisfaction acting as a mediating variable. A quantitative approach…
proach was applied using the SEM-PLS method, drawing on data from 300 purposively selected customers. The analysis included measurement of validity and reliability, followed by structural model testing to identify both direct and indirect relationships among variables. The findings reveal that Word of Mouth, service quality, and brand image each play a meaningful role in enhancing customer satisfaction, which in turn becomes the strongest predictor of customer loyalty. Satisfaction was also found to mediate the effects of the three antecedent variables, either fully or partially, highlighting its central role in shaping long-term business relationships. These results indicate that building B2B customer loyalty requires more than consistent operational performance; it also depends on maintaining a credible brand reputation and fostering positive relational communication within the business network. Based on these insights, the study recommends strengthening service standards, reinforcing brand consistency, and managing interpersonal communication to support sustainable loyalty among B2B partners.
Abstract:This study investigates the forms and functions of illocutionary acts in the film Norah (2023) using a qualitative descriptive approach. The research problem centers on how dialogic interactions and rural Saudi socio-cultural…
tural contexts shape the distribution of illocutionary types. Data were collected via observation and note-taking, then classified according to Searle’s five categories (assertive, directive, commissive, expressive, declarative) and analyzed through three stages: data collection, analysis, and presentation. The findings reveal that illocutionary speech acts in the film Norah are dominated by directives in the form of commands, prohibitions, and invitations, which highlight the speaker’s role in controlling actions. In addition, expressive and commissive acts appear in the form of advice, requests, and polite expressions that function to maintain harmony and interpersonal closeness. Overall, the use of illocutionary acts in the film reflects social relations and the dynamics of everyday interaction in rural Arab society.
Abstract:This study aims to analyze the influence of multi-stakeholder collaboration on the resilience of tourism activities and to examine the mediating role of sustainable tourism management within a community-based tourism village…
lage context. A quantitative explanatory research design was employed, using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research was conducted in Nglanggeran Tourism Village, Special Region of Yogyakarta, Indonesia, with data collection carried out in 2025. A total of 90 respondents were selected through purposive sampling based on their active involvement in village tourism activities. The three main constructs, namely multi-stakeholder collaboration, sustainable tourism management, and tourism activity resilience, were measured using a 5-point Likert scale instrument. PLS-SEM analysis was employed to evaluate the measurement and structural models, encompassing assessments of validity, reliability, R², Q², and hypothesis testing via bootstrapping. Findings indicate that multi-stakeholder collaboration has a positive and significant effect on both sustainable tourism management and tourism activity resilience. Sustainable tourism management also shows a positive and considerable influence on tourism activity resilience. Furthermore, a partial mediation effect was identified, wherein sustainable tourism management strengthens the impact of multi-stakeholder collaboration on the strength of tourism activities. Structured and inclusive multi-stakeholder collaboration, when integrated with sustainable tourism management practices, enhances the resilience of tourism activities in community-based destinations. These results underscore the crucial importance of collaborative governance and sustainable management practices in fostering destination sustainability and resilience.
Abstract:The ambiguity of the elements “dealer” and “user” in Articles 114, 112, and 127 of Law Number 35 of 2009 on Narcotics creates legal uncertainty in the practice of criminal justice. These three provisions often overlap in…
erlap in law enforcement, particularly when investigators and public prosecutors apply more severe charges without comprehensively examining the legal construction of the defendant’s actions, including the social and situational context behind them. This study is a normative legal research that examines the doctrine of judicial legal discovery, principles of criminal law, and the principle of proportionality in sentencing in a more in-depth and structured manner. The results of the study indicate that judges have the authority to interpret the elements of narcotics criminal acts systematically, grammatically, and teleologically to clearly distinguish between “abusive users” and “dealers with the intent to distribute.” Legal discovery is needed to prevent overcriminalization and to ensure the protection of the rights of suspects and defendants throughout the entire criminal justice process. This study concludes that the appropriate method of interpretation is an integration of systematic interpretation, teleological interpretation, and the ratio legis of the Narcotics Law.
Abstract:This study analyzes the interpersonal language actions used by students in class interactions at SMP Negeri 5 Manuju with the Functional Systemic Linguistics (LSF) approach. This approach emphasizes the role of language…
as a tool to build social meaning and facilitate interaction in the context of learning. The purpose of the research is to understand how students use language to communicate, coordinate, and negotiate meaning in learning activities. The research method used is qualitative descriptive with data collection through direct observation of classroom interactions, in-depth interviews with teachers and students, and documentation in the form of recordings and field notes. Data analysis is carried out interactively through the stages of collection, reduction, presentation, and extraction of meaning from interpersonal utterances that appear in learning. The results showed that students' interpersonal language actions were realized through three types of mood clauses: interrogative, used to ask questions and ask for clarification; declarative, used to convey an opinion or information; and imperative, used to direct group work with mitigation to maintain social harmony. The function of this language act is not only to convey information, but also to build social relationships, organize group collaboration, and provide subtle approval or support. These findings provide an overview of how language plays a role in shaping communicative and collaborative interactions in the classroom.