Abstract:Traditional Arabic linguistic studies often fall into a dichotomy that separates Nahwu (syntax) and Sharf (morphology), causing learners to lose the functional orientation of the language. This research aims to formulate…
a new direction in Arabic morphosyntactic studies through the integration of classical theory, modern linguistics, and pedagogical applications. Using a qualitative-descriptive approach with a library research method, data were analyzed comparatively and integratively from various reputable scientific literatures. The research results show that the integration of Al-Jurjani's Nazhm theory with systemic functional and generative-transformational linguistic perspectives is capable of providing a more logical explanation of Arabic language structures. Furthermore, digitalization through corpus analysis and computational linguistics enables empirical mapping of language patterns to support AI development. Pedagogically, the implementation of an integrative approach that unites the teaching of Nahwu and Sharf, alongside the utilization of data-based media, has proven to be more effective in enhancing students' communicative skills compared to conventional methods. This research concludes that strengthening morphosyntactic studies is a crucial step in modernizing Arabic language learning in the global era.
Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
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:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) 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: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.
Abstract:Accelerating cultural heritage data collection in Serang City is a strategic step in efforts to preserve cultural heritage in accordance with the mandate of Law Number 11 of 2010 concerning Cultural Heritage and Government…
nt Regulation Number 1 of 2022 concerning National Registers and Cultural Heritage Preservation, which aims to provide accurate cultural heritage data as a basis for legal protection and preservation policies. Implementation is not optimal, as there are still suspected reserve objects (ODCB) that have not been officially determined. This research identifies the problem, namely, How is the Implementation of Accelerated Cultural Heritage Data Collection in Supporting Cultural Heritage Preservation in Serang City and what are the obstacles. This research uses authority theory and cultural heritage conservation theory as the basis for analysis. The research method used is empirical juridical with a qualitative descriptive approach through literature studies and interviews with related parties. The research results show that the acceleration of data collection has been carried out through activities to identify, verify, and record cultural heritage objects in the Dapobud system. This step, according to regulations, produces more accurate data, so that it can be immediately protected and preserved. However, implementation has not been optimal due to obstacles in the form of limited facilities and infrastructure, budget, human resources, constraints on the Dapobud system, lack of local government support, and community participation. The conclusion is that the implementation of accelerated data collection on cultural heritage in Serang City has made a positive contribution to conservation efforts, even though it still faces obstacles. Recommendations are addressed to the Serang City Government to strengthen budget support, increase human resource capacity, prepare supporting facilities, and encourage collaboration and community participation so that preservation can be sustainable.
Abstract:The background of this research is based on the need to improve the quality of education and the demand for teacher professionalism in facing the dynamic challenges of school management. At SMK Negeri 1 Majalengka, the effectiveness…
ffectiveness of the principal’s leadership and the quality of internal communication are considered two important factors that may play a strategic role in enhancing teacher performance. These conditions highlight the need for empirical analysis to determine the extent to which these two aspects contribute to the achievement of teacher performance.
This study aims to examine the description of principal leadership, internal communication, and teacher performance at SMK Negeri 1 Majalengka, as well as to analyze the influence of principal leadership on teacher performance, the influence of internal communication on teacher performance, and the influence of both variables on teacher performance. Thus, this research not only describes the actual conditions but also tests the relationships between the variables under study.
The research employed descriptive and correlational methods. The study population consisted of all 141 teachers at SMK Negeri 1 Majalengka. The sample was determined using the Slovin formula, resulting in 104 respondents selected through proportional sampling. The research instrument was a questionnaire that had undergone validity and reliability testing. Data analysis was carried out to determine the strength of the relationships between variables and to test the research hypotheses.
The results indicate that principal leadership falls into the very competent category, internal communication is carried out high effectively, and teacher performance is categorized as very high. Correlational analysis findings show that principal leadership (X₁) has a significant influence on teacher performance, and internal communication (X₂) also has a significant influence on teacher performance. Simultaneously, both independent variables have a meaningful effect on improving teacher performance at SMK Negeri 1 Majalengka.
The implications of this study show that improving teacher performance can be achieved through strengthening principal leadership and implementing effective internal communication. Therefore, schools are advised to continuously build open and collaborative communication patterns and optimize leadership roles in providing direction, support, and exemplary behavior for teachers.
Abstract:This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management. To find patterns in AI applications,…
applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.
Abstract:This research develops the PRIDE Framework to integrate five interdependent dimensions, People (People-Centric Excellence), Resilience, Innovation, Development, and Empowerment, into a unified model explaining how HRM practices…
actices drive both sustainability and agility. A systematic literature review guided by PRISMA principles was conducted, selecting peer-reviewed empirical and conceptual studies that examine HRM, organizational agility, and sustainability. Thematic synthesis and reflexive analysis produced a circular puzzle architecture representing these dimensions and their interconnections. Findings reveal that integrated people-centric policies, robust knowledge management, embedded innovation practices, continuous learning, and distributed decision-making create synergistic capabilities that enable rapid adaptation while maintaining long-term viability. Critical enablers include psychological safety, holistic wellness initiatives, adaptive learning programs, and outcome-based empowerment. The framework addresses gaps by showing sustainability and agility as complementary imperatives rather than competing priorities. Future research should validate the framework through multi-level and longitudinal studies, incorporate diverse language sources for broader context, and explore the impacts of AI-enabled HRM on each dimension. Limitations involve temporal and linguistic scope.