Abstract:This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on the company's financial performance, as well as test the role of operational efficiency as a moderation variable in this relationship.…
ship. The research object includes non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023. ESG variables are measured using Bloomberg's ESG score which includes environmental, social, and governance dimensions, while operational efficiency is proxied by the Total Asset Turnover ratio. Financial performance is proxied by Return on Assets. The research method uses a quantitative approach with panel data regression analysis. The research sample consisted of 80 companies with a total of 711 observations. The results of the study show that ESG has a significant negative effect on financial performance. However, operational efficiency has been shown to play a role as a moderation variable that strengthens the relationship between ESG and financial performance. This research makes a theoretical contribution by enriching the literature on the relationship between ESG and financial performance, especially in the context of emerging markets. From a practical perspective, the results indicate that the implementation of ESG will only create financial value if integrated with internal efficiency strategies. Thus, companies are advised to not only focus on compliance with ESG aspects, but also ensure efficient management of resources to increase long-term profitability.
Abstract:Education is a fundamental pillar in shaping a superior and character-driven generation, with boarding schools providing a unique 24-hour integrated learning and living environment that acts in loco parentis. This study…
examines the implementation of service quality in Islamic boarding schools in the Riau Islands Province and its influence on academic achievement, focusing on SMPIT Assakinah Tanjung Pinang, SMPS Al-Himmah Karimun, and SMP BP Tahfidz Attaubah Batam. Service quality in this context is defined as a student-centered paradigm that integrates academic, pastoral, and social dimensions. Drawing on perspectives from Crosby, Sallis, and Brewster, quality is measured by responsiveness to needs, continuous improvement, and the integration of academic rigor, pastoral care, and co-curricular enrichment. Academic achievement, as described by Bloom, is shaped by cognitive, affective, and environmental factors, where the structured environment of boarding schools can maximize outcomes. This research employed a qualitative case study approach with data gathered through observation, interviews, and documentation, analyzed using an interactive model. Findings reveal that service quality is implemented through four stages: (1) conceptualization with a vision integrating national and diniyah curricula; (2) implementation involving active learning, dormitory services, extracurricular programs, and Islamic character building; (3) improvement via SWOT-based evaluation, facility upgrades, teacher development, and digitalization; and (4) continuous evaluation for relevance and effectiveness. The study concludes that comprehensive, integrated service quality is a decisive factor for success in boarding schools. Effective service quality fosters both academic achievement and the development of religious, independent, and morally sound students. By applying Total Quality Management principles, Islamic boarding schools can establish an optimal educational ecosystem, producing a superior and globally competitive generation rooted in Islamic values.
Abstract:This research examines the relevance of adopting the concept of active judges within adversarial common law traditions to Indonesia’s hybrid criminal procedure. The primary objective is to explore whether the active judge…
dge model can strengthen Indonesia’s criminal justice reform without undermining its civil law foundation. This study employs a normative juridical method with a comparative approach, analyzing doctrinal sources, statutory law, and scholarly debates from both civil law and common law perspectives. The findings suggest that while the adversarial system traditionally restricts judges to a passive role, the notion of an active judge has emerged to prevent procedural abuses and ensure substantive justice. For Indonesia, integrating aspects of the active judge model may contribute to enhancing transparency, protecting defendants’ rights, and harmonizing procedural justice with societal expectations. Nevertheless, challenges remain, particularly concerning judicial independence, consistency of application, and potential conflicts with established inquisitorial practices. This study concludes that the adoption of active judge principles must be carefully contextualized, reinforcing Indonesia’s hybrid system rather than replacing its legal traditions.
Abstract:This article examines in depth the relationship between the Qur'an and the concept of diversity in the context of modern society. By using a qualitative approach and content analysis of Qur'anic verses that touch on the…
issue of ethnic, religious, and racial differences, this study seeks to uncover the universal and contextual dimensions of the principles of diversity in Islamic teachings. Gadamer's hermeneutic approach is used as a theoretical framework for critically interpreting Qur'anic texts, with the aim of contributing to the treasure trove of modern interpretations of pluralism. The findings of the study show that the Qur'an, through verses that emphasize the unity of humanity and respect for diversity, provides a strong foundation for the implementation of diversity values. The discussion also explained the social implications of the application of the principle of diversity according to the Qur'an, including in the context of politics, education, and intercultural relations in pluralistic societies. By integrating critical analysis of sacred texts with empirical data and theoretical studies, this article is expected to make a significant contribution to the research treasure trove of Islamic studies and pluralism. This research emphasizes that the role of the Qur'an in upholding the value of diversity is multi-perspective; It not only provides spiritual guidance, but also offers an ethical framework that can foster the construction of an inclusive, just, and harmonious modern society. The purpose of this research is to elaborate on the role of the Qur'an as a source of values of diversity and pluralism, by tracing relevant verses and relating them to the social reality on the ground. Thus, this research not only aims to provide textual analysis, but also examines the practical application of the teachings of the Qur'an in promoting peace and social justice in the era of globalization. This research is expected to be an important reference for researchers and academics of Islamic studies and pluralism in an effort to strengthen interfaith dialogue and increase tolerance and social justice.
Abstract:This study aims to analyze the role of Instagram as a digital marketing communication medium in promoting the Tajur Katineung natural tourist attraction, and to identify the application of artificial intelligence (AI) in…
supporting this marketing strategy. The method used is descriptive qualitative with a case study approach. Data were collected through direct observation of the Instagram account @tajurkatineung, digital insight documentation, and literature studies related to digital marketing, social media, and AI. The results show that Instagram has a strategic role in increasing the visibility and appeal of Tajur Katineung through its feed, story, and reels features. However, its utilization is still less than optimal in terms of content strategy, branding consistency, and audience engagement. AI technology is considered to have great potential in analyzing audience behavior and content effectiveness in real-time. Unfortunately, the use of AI is still very limited due to the lack of digital literacy among managers. From a media communication perspective, the @tajurkatineung account shows potential as a two-way media that allows direct interaction with the audience and forms a positive perception of the local tourist destination. This study recommends increasing the digital capacity of managers through training in the use of AI and content strategy, as well as collaboration with influencers and the use of Instagram Ads. This research provides theoretical contributions to the study of digital communication and social media-based marketing, as well as practical benefits for tourism actors in optimizing destination promotion strategies with the support of digital technology.
Abstract:The eschatological phenomenon which states that life in the world will end when death comes, so that those who experience death will be delivered to the afterlife, this becomes a theological basis for Muslims to be implied…
ed in their lives in the world, because the afterlife along with its fate or journey is a reflection of oneself in living life in the world. Examining the verses of the Qur'an that discuss the afterlife has relevance to the interpretation of Shaykh Najmuddin al-Kubra in the book of tafsīr at-ta'wīlāt an-najmiyyah which has a style of isyari or sufistic interpretation, so that understanding the verses about the afterlife becomes new knowledge that is applied and experienced using the heart. This research produces a discussion of the verses of the Qur'an that explain the afterlife, such as the explanation of the realm of barzakh (QSal-Mu'minun: 100), the Day of Judgment (QSibrahīm: 48), the realm of resurrection (QSar-Rūm: 56), Yaum al-Mīzān (QSal-A ʻraf : 8-9), Yaum al- Ḥisāb (QSal-Kahf: 49), Yaum at-Tagābun (QSat-Tagābun: 9), Yaum al-Aʻraf (QSal-Aʻraf: 46), hell (QSal-Baqarah: 24), and heaven (QSaz-Zumar: 73). Thus, this research concludes that the fate of a creature will be determined according to the good deeds carried during life in this world. If more good deeds are brought then the fate of life in the afterlife will be determined by Allah SWT, but conversely if there are more bad deeds brought then the fate of life in the afterlife will be a place cursed by Allah SWT.
Abstract:This study highlights the urgent need to instill an understanding of religious moderation among church congregations in Indonesia’s pluralistic society, as a means to reduce religious tensions and extremism. Although the…
he Indonesian government has promoted the concept of religious moderation, its implementation within church communities remains underexplored. This research aims to identify effective strategies for fostering a moderate and inclusive understanding of religious moderation within Indonesian church congregations. A qualitative methodology was employed using a literature review approach based on relevant scholarly sources. Findings indicate that foundational strategies involve strengthening theological understanding of religious moderation from a Christian perspective, emphasizing core teachings such as love as the greatest commandment, Christian hospitality as practical application, and the theological principle of mutual acceptance (Romans 15:7). Furthermore, the study underscores the vital role of churches in this process through inclusive religious education, improved moderate religious literacy, responsible use of social media, engagement in interfaith dialogue, and systematic training programs. Cultivating a moderate and inclusive attitude requires nurturing humility, reinforcing national commitment in line with Pancasila, embracing diversity, rejecting extremism, and actualizing these values in daily life. To overcome challenges, the study recommends effective socialization, enhanced religious literacy, wise media engagement, collaboration with various stakeholders, exemplary leadership, and continuous program evaluation. The study concludes that religious moderation is an essential contribution of the church to national unity, conflict prevention, the upholding of national values, interfaith harmony, and the strengthening of national identity.
Abstract:Allah created Prophet Adam (peace be upon him) not without purpose or intention. It was not merely to make the earth more vibrant, but the primary purpose was to appoint Adam (peace be upon him) as a khalifah—a leader on…
on earth. The role of a leader is to organize, manage, protect, preserve, and utilize all the resources that Allah has provided on this earth for the benefit and well-being of humankind. To fulfill his responsibilities as a leader, Allah prepared and equipped Adam (peace be upon him) with intellect and knowledge . In Surah At-Tin, verse 4, Allah explains: "Indeed, We created man in the best of stature," which means that Allah created humans in the most perfect form, endowed with intellect. With this intellect, humans are able to explore all of their potential for the benefit of humanity.
Abstract:Classroom Action Research (PTK) is a scientific approach that not only functions as a solution to learning problems in the classroom, but also as a strategic means in developing teacher professionalism. Through systematic…
c reflection and continuous improvement, PTK encourages teachers to improve their pedagogical, professional, social, and personality competencies. Theoretically, PTK strengthens the foundations of constructivism and reflective learning practices, allowing teachers to dynamically connect theory and classroom reality. From a practical perspective, PTK has a direct impact on improving the quality of learning, student involvement, and changing teachers' professional attitudes. Although its implementation is faced with various challenges, both technical and psychological, solutions can be found through ongoing training, mentoring, and institutional support. Thus, PTK plays an important role in building an innovative work culture and improving the quality of education holistically.
Abstract:Abstract This article aims to review the scholarly literature on the intersection of International Human Resource Management (IHRM) and International Industrial Relations (IIR). Through a systematic literature review of…
the articles, the study identifies key themes, dominant theoretical perspectives, key findings, and existing research gaps. The results of the review provide a comprehensive synthesis of the current knowledge on how IHRM practices interact with IIR dynamics in the global business environment. The conclusion of the study highlights the theoretical and practical implications of the findings and suggests directions for future research.