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:Field study activities are an important part of experiential learning in teacher education. This study aims to examine the impact of field study activities on teaching module development and teacher competence. The research…
rch employed a qualitative descriptive approach involving graduate students and teachers participating in field study programs. Data were collected through observation, interviews, and document analysis of teaching modules. The findings indicate that field study activities positively influence the development of contextual teaching modules and enhance teachers’ pedagogical, professional, and social competences. The study concludes that field study activities support continuous professional development and improve instructional practices. These findings provide practical implications for teacher education programs.
Abstract:The increasingly pervasive development of digital technology has not been fully accompanied by the strengthening of ethical awareness in its practical use. This situation is reflected in various phenomena among students,…
including the tendency toward excessive use of social media, the declining quality of ethics in online communication, and the weakening of mutual respect in digital spaces. These conditions indicate that digital ethics cannot be understood merely as a technological problem but are closely related to the direction of values and the fundamental goals of education. Departing from this reality, this study aims to examine the concept of ta’dib in the thought of Syed Muhammad Naquib al-Attas as an alternative conceptual framework for responding to the digital ethics crisis from the perspective of Islamic education. This study employs a qualitative approach through library research by critically examining al-Attas’s major works as well as national and international scholarly journal articles from the past five years relevant to digital ethics and Islamic education. The findings reveal that the weakening of digital ethics is rooted in an educational paradigm that tends to emphasize cognitive aspects and technical skill mastery, while the formation of adab as the core of education is neglected. Within this framework, the concept of ta’dib offers a holistic philosophical foundation by positioning education as a process of internalizing adab that integrates intellectual, moral, and spiritual dimensions in an integral manner. Therefore, this study concludes that the application of the concept of ta’dib has the potential to serve as a strategic foundation for building sustainable, value-oriented digital ethics among students that are relevant to the challenges of Islamic education in the digital era.
Abstract:This study aims to analyze the influence of business strategy and profitability on firm value, with Corporate Social Responsibility (CSR) as a mediating variable at Bank BPD DIY. This study uses a quantitative causality…
approach with a confirmatory nature, testing the extent to which the Resource-Based View (RBV) and Stakeholder Theory are confirmed in the context of the regional banking industry. Primary data were collected through a 1–5 Likert-scale questionnaire from all BPD DIY managers (census method, 163 respondents) who met the criteria of managerial position, minimum three years of service, and involvement in strategic policy. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. This involved testing the outer model (convergent validity, discriminant validity, reliability) and inner model (path coefficient, R², f², Q²) to assess the direct and indirect effects between variables. The variables studied included business strategy, profitability, CSR, and firm value, operationalized across several dimensions, including future orientation, operational efficiency, the social and environmental dimensions of CSR, and market value and corporate reputation. The instrument was independently developed based on theoretical synthesis (David & David, Houston, Teodorescu Ionescu, Carroll, and others), then validated through expert judgment before being tested for validity and reliability on pilot respondents. The results showed that business strategy had a positive effect on CSR and firm value, while profitability had a positive effect on CSR and firm value, aligning with the view that slack resources and a prospector strategy encourage stronger CSR activities and improved market perception. CSR was shown to have a positive effect on firm value and acted as a mediating variable in the relationships between business strategy and firm value and profitability and firm value. Thus, CSR implementation strengthens the transmission of the influence of strategy and financial performance on increasing firm value. These findings confirm that the integration of a sustainability-oriented business strategy, strong profitability performance, and consistent CSR implementation is a crucial combination for enhancing firm value in the regional banking sector.
Abstract:This study examines the influence of social media marketing and brand image on purchase intention, with consumer boycott participation incorporated as a moderating variable, using Rosé All Day Cosmetics as the empirical…
context. Grounded in the Stimulus–Organism–Response (S-O-R) framework, a quantitative approach was employed by collecting survey data from 385 consumers in Jabodetabek and Bandung City areas, which were analyzed using PLS-SEM. The results reveal that both social media marketing and brand image have positive and significant effects on purchase intention. However, boycott participation does not moderate the relationship between social media marketing and purchase intention, while it exerts a significant negative moderating effect on the relationship between brand image and purchase intention. These findings suggest that although digital marketing and brand image remain key drivers of consumer purchase intention, moral and social considerations reflected in boycott participation can weaken the effectiveness of brand image in influencing consumer decisions. This study contributes to the literature by highlighting the contextual role of consumer boycotting in shaping marketing effectiveness within the digital beauty industry in emerging markets.
Abstract:This study aims to describe the implementation of reading literacy strategies in Indonesian learning and identify supporting and inhibiting factors for its application in grade X students of SMA Negeri 13 Jeneponto Regency.…
cy. The research uses a qualitative approach with a descriptive type of research. The research subjects consisted of class X Indonesian teachers and class X students who were selected purposively. Data were collected through observation techniques, semi-structured interviews, and documentation, then analyzed using the Miles, Huberman, and Saldana interactive analysis model which included data reduction, data presentation, and conclusion drawn. The validity of the data was tested through triangulation of sources and techniques. The results of the study showed that the reading literacy strategy was implemented through reading activities 15 minutes before learning, the use of diverse and contextual texts, discussions on reading comprehension, and reflective assignments. The implementation of this strategy encourages increased student participation, the ability to understand the content of reading, and a positive attitude towards reading activities. Supporting factors for the implementation of the reading literacy strategy include teacher commitment, support for school literacy programs, and the availability of reading materials, while inhibiting factors include the low interest in reading of some students, limited learning time, and the influence of gadget use that has not been optimally controlled. This study concludes that reading literacy strategies have an important role in supporting Indonesian learning and need to be implemented sustainably with the support of various parties.
Abstract:This study examines consumer behavior towards sustainable products, specifically investigating the influence of environmental attitudes and green product attributes on green purchase intention among Tanimbar Ikat Weaving…
consumers in Tanimbar Islands Regency. Employing a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis through SmartPLS software, data were collected from 385 respondents selected via purposive sampling based on consumers who knew and had purchased Tanimbar woven products. The research tested direct relationships and moderating effects of premium price, education, and gender variables. Results revealed that environmental attitudes (β = 0.349; t = 5.306; p = 0.000) and green product attributes (β = 0.207; t = 3.014; p = 0.003) significantly and positively influence green purchase intention, with the model explaining 60.7% of the variance (R² = 0.607) and demonstrating strong predictive relevance (Q² = 0.539). However, the three moderating variables—premium price, education, and gender—did not significantly strengthen or weaken these relationships, indicating that environmental consciousness and product perception remain dominant factors regardless of demographic or economic considerations. These findings provide practical implications for traditional craft entrepreneurs in developing sustainability-based marketing strategies and empowering the local creative economy, while contributing to the sustainable development goals through cultural preservation and environmental conservation in Indonesia's eastern region.
Abstract:The study of al-ʿawāmil al-naḥwiyyah (grammatical factors) serves as a primary foundation in Arabic grammar, examining the relationship between the ʿāmil (governing agent) and the maʿmūl (governed element) as the mechanism…
mechanism determining iʿrāb (inflection) within Arabic sentence structures. This article aims to comprehensively analyze the classical theory of the ʿāmil concept as formulated by early grammarians—notably al-Jurjānī in Al-ʿAwāmil al-Mi’ah—and examine the debates emerging between the Basra and Kufa schools regarding the source and authority of the ʿāmil. Utilizing a qualitative-descriptive analytical approach toward primary and secondary literature, this research explores the epistemological arguments underlying the construction of the ʿāmil theory and assesses its relevance to modern critiques in Arabic linguistics. The findings indicate that the ʿāmil concept is not merely a grammatical instrument but also possesses philosophical value in explaining the order and rationality of the Arabic language. However, modern critiques—particularly from structural and generative linguistic perspectives—question the metaphysical assumptions of the ʿāmil concept, which are deemed non-empirical. Nonetheless, the theory of ʿāmil maintains methodological significance in understanding Arabic syntactic relationships and the development of contemporary grammatical theories. This article emphasizes the necessity of a conceptual reinterpretation of al-ʿawāmil al-naḥwiyyah to remain relevant within modern linguistic paradigms without losing its classical essence.
Abstract:The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to…
o increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.
Abstract:This study investigates the implementation of Islamic Education in fostering the character development of Islamic Education (PAI) teachers at SMP Negeri 2 Padangsidimpuan, Indonesia. Using a qualitative field study approach,…
ach, data were collected through observations, semi-structured interviews, and document analysis involving PAI teachers as primary participants. The findings indicate that Islamic Education contributes significantly to strengthening teachers’ religious discipline, moral integrity, sincerity, and professional ethics. Character development is reinforced through religious habituation, exemplary conduct, and institutional support. This study offers empirical insights into the role of Islamic Education in shaping teachers’ character and contributes to the broader discourse on teacher moral development in Islamic educational contexts.