Abstract:This literature review examines the mediating role of employee engagement in the relationship between Diversity, Equity, and Inclusion (DEI) practices and corporate Social-ESG performance. Amidst the growing emphasis on…
ESG (Environmental, Social, and Governance) criteria, the social dimension, particularly DEI, is recognized as a strategic driver of sustainability. While prior research indicates positive links between DEI and social performance, and between DEI and employee engagement, the specific mechanism connecting these variables remains underexplored. This study synthesizes existing literature to propose and analyze a conceptual model where employee engagement acts as a key mediator. Grounded in Social Exchange Theory and the Job Demands-Resources model, the review finds that inclusive environments foster psychological safety, a sense of belonging, and empowerment, which significantly enhance employee engagement. This heightened engagement, in turn, motivates prosocial behaviors such as Organizational Citizenship Behavior, internal advocacy, and proactive innovation that directly improve measurable Social-ESG outcomes. The analysis concludes that the effect of DEI on Social-ESG performance is not merely direct but is substantially transmitted and amplified through the psychological state and subsequent behaviors of engaged employees. The study highlights the necessity for organizations to integrate DEI strategies with employee engagement initiatives to fully realize their social sustainability goals and provides a foundation for future empirical testing of this mediating relationship.
Abstract:Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines…
ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
Abstract:This research discusses the concepts of i’rab and ‘amil in Arabic grammar and examines the methodological differences between the Basra and Kufa schools as the two primary streams in the construction of nahwu (syntax). I’rab…
). I’rab is understood as the changes in the vowels at the end of words influenced by the presence of an ‘amil (governor) and the word's position within the sentence structure, thus playing a vital role in preserving meaning and syntactic order in the Arabic language. This study employs a qualitative approach with a library research method, tracing primary sources from the works of classical scholars and secondary sources from modern studies. Data analysis was conducted using content and comparative analysis methods to identify the epistemological characteristics of both schools. The results of the study show that the Basra school is prescriptive, rational, and selective regarding linguistic sources, whereas the Kufa school is more descriptive, flexible, and open to various speech patterns, including those considered syadz (irregular). These differing approaches impact how both schools understand and formulate the rules of i’rab and ‘amil. This study concludes that both schools provided distinct yet complementary contributions to the development of Arabic nahwu, where Basra played a role in theoretical standardization and Kufa contributed to the preservation of linguistic reality. These findings emphasize that the understanding of i’rab is not only related to grammatical aspects but is also supported by historical and epistemological perspectives within the scientific tradition of the Arabic language.
Abstract:The increasing complexity and uncertainty of the organizational environment demands a management system capable of anticipating various risks in a structured manner. Enterprise Risk Management (ERM) is a comprehensive approach…
proach to managing organizational risk, but its implementation often fails to run optimally without the support of strong corporate governance. This study aims to examine the role of corporate governance in strengthening organizational risk management through a systematic literature review. The research method used is a Systematic Literature Review (SLR) of relevant national and international journals. The results of the study indicate that corporate governance plays a strategic role in ensuring the effectiveness of ERM implementation through oversight mechanisms, clarity of responsibilities, and the integration of risk into strategic decision-making. This study provides a conceptual contribution by presenting a synthesis of the literature on the relationship between governance and risk management as a basis for developing more transparent and accountable organizational practices.
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: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 develop a character building affirmation learning model based on a deep learning approach in the context of Indonesian language learning at the Junior High School (SMP) level. This approach emphasizes…
strengthening conceptual understanding and internalization of character values through reflective, collaborative, and meaningful learning activities. The study used the Design and Development Research (DDR) method with a 4D development model: Define, Design, Develop, and Disseminate. The research subjects consisted of grade VIII students and Indonesian language teachers at SMP. Data collection techniques included observation, interviews, documentation, expert validation, and questionnaires to students and teachers. The validation results by three experts—character education, educational technology, and Indonesian language teachers—showed that this model is very valid, with an average score of 90% in the content, construct, and technology aspects. A limited trial conducted on 30 grade VIII students showed that 87% of students felt that this model made it easier for them to understand character values in depth. In addition, teachers considered this model practical, interactive, and able to increase students' active involvement in the learning process. These findings indicate that the affirmation character building model based on deep learning is not only effective in building attitude competencies and understanding of values, but is also relevant to be applied in Indonesian language learning. This model has the potential to be an innovative approach in technology-based character education that supports pedagogical transformation at the junior high school level
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 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.