Abstract:. The Qur’an occupies a central position as the primary source of Islamic teachings and serves as the foundation of Islamic education. However, the quality of Qur’anic recitation (tilawah) in educational institutions still…
still faces various challenges, including inaccuracies in pronunciation, inconsistency in applying tajwid rules, and limited pedagogical approaches. This study aims to analyze the strategic role of the tahsin method in reconstructing the quality of Qur’anic recitation within the dynamics of Qur’an learning. Employing a qualitative descriptive-analytical approach, the research was conducted at SD Negeri 081 Panyabungan, involving teachers as research subjects. Data were collected through in-depth interviews, classroom observations, and documentation, and analyzed through data reduction, presentation, and conclusion drawing. The findings indicate that the tahsin method plays a significant role in improving the accuracy, consistency, and awareness of correct Qur’anic recitation by emphasizing makhārij al-ḥurūf, characteristics of letters, and proper application of tajwid through direct guidance and corrective feedback. Furthermore, tahsin functions not only as a technical method but also as a pedagogical strategy that reconstructs teachers’ mindset and professional competence in Qur’anic instruction. The study implies that integrating the tahsin method systematically can contribute to sustainable improvement in the quality of tilawah and strengthen the effectiveness of Qur’anic learning in contemporary educational contexts
Abstract:Student brawls involving children remain a recurring social phenomenon in Indonesia and frequently result in serious criminal offenses, including those causing death. Children as perpetrators of criminal acts occupy a special…
ecial position within the criminal justice system; therefore, their criminal liability cannot be equated with that of adults. This study aims to analyze the criminal liability of children involved in brawls resulting in death and to examine the application of legal provisions in the Decision of the Tanjung Karang District Court based on the Child Protection Act and the Juvenile Criminal Justice System. The research employs normative juridical and empirical juridical approaches through the study of statutory regulations, analysis of court decisions, and interviews with law enforcement officers. The data were analyzed qualitatively to describe the implementation of juvenile criminal law. The findings indicate that child offenders may still be held criminally liable while observing the principle of the best interest of the child. Judges consider both juridical and non-juridical aspects, including the child’s role in the offense, age, psychological condition, and social inquiry reports, resulting in sanctions that emphasize rehabilitation rather than retribution. This study concludes that the application of juvenile criminal law in cases of brawls resulting in death is in accordance with prevailing legal provisions; however, improvements in the quality of case handling by law enforcement agencies are still necessary to ensure balanced and sustainable child protection and justice for victims.
Abstract:Digital transformation through Artificial Intelligence (AI) offers significant potential for enhancing elementary school teacher competence, yet its implementation remains largely technical and fragmented when detached from…
rom teachers’ religious and personal dimensions. This study addresses this gap by examining the integration of AI-assisted learning and Qur’anic tahsin development as a holistic model of teacher competency enhancement. Employing a qualitative case study design, the research was conducted at SD Negeri 200206 Padangsidimpuan, involving elementary school teachers, Islamic Religious Education teachers, school leadership, and facilitators of AI and tahsin training programs. Data were collected through in-depth interviews, classroom observations, and document analysis, and analyzed using an interactive analytical model with methodological triangulation. The findings reveal that the use of AI tools—such as ChatGPT, Gamma, and Canva AI—significantly improves instructional effectiveness and strengthens teachers’ pedagogical and professional competencies. Furthermore, AI-integrated Qur’anic tahsin training, particularly in makhārij al-ḥurūf and tajwīd, enhances teachers’ Qur’anic recitation quality while reinforcing their religious and personal competencies. This study contributes a value-based, integrative framework for teacher professional development that bridges digital innovation and Islamic educational values. Despite its potential, the model faces challenges related to digital literacy disparities, infrastructural readiness, and the need for sustained mentoring. The study advances scholarly discourse on ethically grounded AI integration in elementary education.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:Digital transformation has become a crucial aspect of organizational strategies in various industries, including the business sector. This systematic literature review (SLR) focuses on understanding digital transformation…
n within organizational business contexts. Through a systematic search of academic databases, The review explores key themes such as technological innovations, operational changes, customer-centric approaches, regulatory implications, and organizational adaptation. Technologies are driving significant changes, enabling organizations to streamline processes, enhance decision-making, and improve overall efficiency. Moreover, digital transformation is reshaping customer experiences, with personalized services and seamless interactions becoming essential for organizational success. Despite the benefits, organizations face challenges such as regulatory compliance, cybersecurity risks, and cultural resistance. By synthesizing existing research, this SLR aims to provide insights and guidance for organizations navigating the complexities of digital transformation in the organizational business landscape in the organizational business.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The increasing popularity of slow bar coffee shops in Indonesia reflects a shift in consumer preferences towards more personalized, immersive, and educational coffee experiences. This study aims to examine the effect of…
Experience Value, consisting of Customer Return on Investment (CROI), Service Excellence, Aesthetics, and Enjoyment, on Brand Love and Customer Loyalty through the mediating role of Customer Satisfaction among customers of Lajeng Coffee Shop in Bandung. A quantitative survey was conducted using purposive sampling, collecting 251 valid responses through a Likert scale questionnaire, and the data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. The results show that Experience Value has a significant effect on Customer Satisfaction (β = 0.721; p < 0.001). Customer Satisfaction acts as a partial mediator in the relationship between Experience Value and Brand Love and Customer Loyalty. Furthermore, the effect of Customer Satisfaction on Customer Loyalty (β = 0.462; p < 0.001) is stronger than its effect on Brand Love (β = 0.441; p < 0.001), indicating that satisfaction is more easily translated into loyal behavior than into emotional attachment. These findings extend customer experience research in the slow bar context and offer practical guidance for managers to prioritize experience investments that strengthen loyalty and brand love.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Elementary education plays a strategic role in shaping students’ character, civic attitudes, and social-emotional development. Civic Education is a fundamental subject for instilling democratic values, responsibility, and…
and social awareness from an early age. Meanwhile, the advancement of digital technology, particularly Artificial Intelligence (AI)–based learning media, offers new opportunities to improve the quality of learning in elementary schools. This study aims to analyze the existence of Civic Education and the use of AI-based learning media in supporting students’ social-emotional development. This research employed a descriptive qualitative approach and was conducted at SD Negeri 0722 PTPN IV Lubuk Bunut. Data were collected through observation, interviews, and documentation. The findings indicate that Civic Education plays a significant role in fostering students’ social attitudes, empathy, and responsibility, while AI-based learning media enhance students’ learning motivation and engagement when implemented appropriately and in accordance with developmental stages. The integration of Civic Education, AI-based media, and developmental psychology perspectives contributes positively to students’ social-emotional development in elementary education.
Abstract:This research aims to determine the effect of the implementation of e-attendance on the discipline of State Civil Apparatus (ASN) at the Regional Personnel Agency of Gorontalo Province. This research uses a quantitative…
approach with a sample of 80 State Civil Apparatus members. The data types in this study are both primary and secondary. Data collection was done by distributing questionnaires to employees at the Regional Personnel Agency of Gorontalo Province. Data analysis was performed using simple linear regression analysis, with data processing conducted using SPSS 25. The results of this research show that e-attendance has a positive effect on the discipline of State Civil Apparatus in the Regional Personnel Agency of Gorontalo Province, with an R Square value of 0.608, meaning that 60.8% of ASN discipline is influenced by e-attendance, while the remaining 39.2% is influenced by variables not included in this study.