Abstract:Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the…
moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
Abstract:The objective of this study was to examine how deepfake-based humor becomes socially acceptable despite its potential to function as digital harassment. This study focused on psychological mechanisms that explain audience…
e tolerance and normalization of harmful, identity-based humorous content in online environments. This study used a scoping review design to map and synthesize existing research across psychology, media studies, and cyberpsychology. The sources were identified through searches in major academic databases and were selected based on their relevance to deepfake technology, digital humor, online harassment, and psychological processes such as moral disengagement, online disinhibition, empathy reduction, and social norm reinforcement. The results indicate that acceptance of deepfake-based humor is commonly supported by four interrelated mechanisms, namely normalization through participatory digital culture, psychological distancing that weakens empathy, moral ambiguity created by humorous framing, and reduced accountability through diffusion of responsibility in online spaces. In addition, the literature conceptualizes deepfake humor as a hybrid phenomenon situated between remix-based entertainment and identity-targeting harm, shaped by platform visibility and engagement dynamics. This review highlights that deepfake-based humor may be tolerated not because it is harmless, but because it is routinely framed as “just a joke,” making its harm easier to minimize and socially overlook. Therefore, this study emphasizes the need for more direct empirical research and stronger interventions to prevent deepfake-based humor from becoming a normalized form of digital harassment in increasingly synthetic digital environments.
Abstract:This study investigates translation techniques used in rendering judgment evaluation from Indonesian into English at Topeng Gegesik book. The research focuses on the characterization of Topeng Panji Cirebon. The study applies…
plies (Molina & Albir, 2012) translation techniques framework to identify how judgment meanings are transferred into English. Using a qualitative descriptive method, the data consist of clauses containing judgment expressions in Indonesian and its translation in English. The findings reveal that translation techniques such as modulation, amplification, established equivalence and literal translation are predominantly employed to preserve positive judgment values especially normality and propriety. The study demonstrates that translation technique choices significantly influence the maintenance of cultural values, moral evaluation, and character identity. This research contributes to translation studies by integrating appraisal theory with translation techniques in the context of traditional cultural texts.
Abstract:This study examines the implementation of character education at MTsN 3 Halmahera Utara through four focal values: religiosity, honesty, tolerance, and discipline. Using a qualitative naturalistic approach, data were collected…
lected from the head of the madrasah, teachers, and students through in depth interviews, participant observation, and documentation. The findings indicate that character education is organized as a whole school culture rather than a standalone program. Religiosity is strengthened through routinized worship practices that scaffold ethical conduct and self regulation. Honesty is fostered through teacher exemplarity, trust based learning situations, and clear behavioral norms related to academic integrity and everyday responsibility. Tolerance is cultivated as a relational practice through inclusive interaction norms and respect for differences in the school community. Discipline is reinforced through consistent routines, rule clarity, and guided accountability, though its internalization remains sensitive to family support and external influences. Overall, the study shows that coherent habituation, modeling, and institutional consistency are decisive for embedding character values in students’ daily behavior and for sustaining a constructive moral climate in the madrasah. The results suggest implications for school leadership, teacher development, and family engagement. Limitations include the single site design and scope, indicating the need for comparative and longitudinal studies.
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 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: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: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:The emergence of consumer boycotts driven by socio-political issues reflects a fundamental shift in consumer behavior in the digital era. In Indonesia, a country characterized by high religiosity and extensive social media…
ia engagement, the rapid dissemination of negative information through electronic word of mouth (e-WOM) can trigger strong emotional reactions toward brands. Starbucks Indonesia represents a salient case in which the brand became associated with the Israel–Palestine conflict, generating moral debates, religious sentiments, and intense brand-related hostility in digital spaces. In this context, consumers act not merely as rational economic actors, but as moral agents whose purchasing decisions are influenced by deeply held values and beliefs. This study aims to examine the effects of e-WOM and religiosity on purchase intention, with brand hate serving as a moderating variable among Starbucks consumers in Indonesia. Specifically, the research investigates how exposure to negative online narratives and consumers’ religiosity shape emotional responses in the form of brand hate, and how these responses influence purchasing intentions within a boycott context. A quantitative research design was employed using a survey method targeting Starbucks consumers in Indonesia who were aware of the boycott related to the Israel–Palestine conflict. Data were collected through structured questionnaires and analyzed using structural equation modeling to assess both direct and indirect relationships among variables, including the moderating role of brand hate. This approach enables a comprehensive understanding of the psychological and behavioral mechanisms underlying consumer responses to value-laden and morally sensitive issues. The findings reveal that electronic word of mouth has a significant effect on purchase intention. Religiosity also influences purchase intention, both directly and indirectly through the formation of brand hate. Moreover, brand hate significantly moderates the relationship between e-WOM and purchase intention, such that higher levels of brand hate intensify the decline in consumers’ willingness to purchase. These results highlight the critical role of morally driven negative emotions in explaining reduced purchase intention during boycott movements. This study contributes theoretically by extending consumer behavior literature through the integration of digital communication, religiosity, and negative brand emotions within a single conceptual framework. Practically, the findings suggest that global brand managers should adopt culturally and religiously sensitive communication strategies and proactively manage digital narratives to mitigate the escalation of brand hate amid socio-political controversies.
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.