Abstract:This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated…
ated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.
Abstract:The training program “Developing a Growth Mindset Among Elementary School Teachers: A Training Guide for Enhancing Deep Learning” was organized by the Department of Education of Mandailing Natal Regency to strengthen teachers’…
teachers’ pedagogical competence and foster a student-centered learning culture. This initiative was motivated by the 2022 PISA results, which revealed that more than 99% of Indonesian students could only solve problems at lower levels (Lower Order Thinking Skills), while less than 1% reached higher levels (Higher Order Thinking Skills). One of the underlying causes is the prevalence of a fixed mindset among teachers—the belief that intelligence is innate and difficult to change. This training aimed to cultivate a growth mindset based on Carol S. Dweck’s (2006) theory, which emphasizes that abilities can be developed through effort and learning strategies. The method employed was a reflective andragogical workshop involving material presentations, microteaching simulations, and collaborative reflections. The results indicated a significant improvement in teachers’ understanding of the growth mindset concept and its implementation in deep learning. Teachers began providing process praise, applying The Power of Yet strategy, and creating emotionally safe and collaborative classroom environments. Furthermore, the establishment of the Growth-Oriented Teacher Community of Mandailing Natal (KGB-Madina) emerged as a sustainable platform for sharing best teaching practices and fostering continuous professional growth.
Abstract:This study aims to analyze the income of offline store traders in the Gorontalo City Central Market after the emergence of Online Shop. The main problem raised is to examine the impact of the rise of online shops on the…
financial condition of traditional traders. This study uses a qualitative method with a descriptive approach to explore the experiences and deep perceptions of the affected traders. The research informants consisted of 5 shop owners (textiles, shoes, and cosmetics) in the Gorontalo City Central Market who have been running their businesses for many years. The results of the study consistently show that the presence of online shops has had a very significant negative impact on the financial condition of offline store traders in the Gorontalo City Central Market.Before the rise of online shops (around 2018 and below), offline store sales conditions were very good and stable, with an average daily turnover ranging from IDR 1,000,000 to IDR 2,000,000, even reaching up to IDR 5,000,000 during the high season. After the emergence of online shops (around 2018-2020), merchants' income experienced a sharp decline.
Abstract:This study aims to assess the financial performance of PT Global Teleshop Tbk for the period 2017–2021 based on liquidity, profitability, solvency, and activity ratio analysis. The research uses a descriptive qualitative…
ve method. The population consists of the financial statements of PT Global Teleshop Tbk, with the sample being the company's financial reports from the last five years (2017–2021). The data analysis uses financial ratios. The results show that: (1) The liquidity ratio analysis indicates good financial performance, as shown by the increasing Current Ratio (CR) and Quick Ratio (QR), demonstrating the company's improving ability to meet short-term liabilities with liquid current assets, although the QR still falls into the less optimal category; (2) The profitability ratio analysis indicates poor performance, with low Net Profit Margin (NPM) and Return on Equity (ROE), showing the company's limited ability to generate profits from shareholders' funds; (3) The solvency ratio analysis shows weak financial performance, with Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) indicating the company’s inability to cover total liabilities with its assets; (4) The activity ratio analysis, based on Total Asset Turnover (TATO) and Working Capital Turnover (WCT), also suggests poor performance due to declining asset turnover and ineffective management of working capital.
Abstract:The large-scale exploitation of nature currently occurring in Indonesia reflects a crisis of spirituality among modern humans in their understanding and treatment of nature. The loss of sacred awareness of nature as God's…
s creation has led to an exploitative, rather than participatory, relationship between humans and nature. This study aims to examine the connection between the exploitation of nature and spiritual decadence, as well as how Islamic values can provide a relevant and transformative ecological ethical framework. The method used is a qualitative study with a literature review approach, involving critical analysis of Islamic texts and spiritual ecology theories from thinkers such as Seyyed Hossein Nasr and Roy A. Rappaport. The results of the study show that Islamic principles such as Tawhid, Khilafah, Amanah, and Shari'ah have strong potential to shape spiritual-based ecological awareness. Additionally, rituals in traditional and religious communities also function as ecological and moral mechanisms. In conclusion, the reconstruction of Islamic spiritual values in an environmental context is essential to address contemporary ecological crises, particularly in Indonesia.
Abstract:In Indonesia, dividing an inheritance can become particularly challenging when it involves a second wife and children from different marriages. One of the most sensitive issues is determining each child's rightful share,…
especially when the legal status of the second marriage is uncertain. This study uses a qualitative library research method, drawing from both primary legal texts and supporting literature to explore this issue.The findings, based on the study “Analysis of Inheritance Distribution for Children of a Second Wife According to Indonesian Inheritance Law”, show that Islamic inheritance law in Indonesia generally aims to provide a fair and balanced distribution through the principles of faraidh. As long as the second marriage is legally recognized, children from that union have the same inheritance rights as those from the first marriage. In practice, however, problems often occur when the second marriage hasn't been officially registered. This highlights the importance of legally documenting all marriages to protect the rights of every child and avoid future disputes among heirs.
Abstract:This article critically examines the thoughts of Thomas Kuhn and Ibn Rushd in order to understand the epistemological structure and dynamics of science, by highlighting two fundamental concepts: paradigm and rationality.…
Thomas Kuhn, through his theory of scientific revolutions , argued that the development of science does not occur linearly and cumulatively, but rather through paradigm leaps triggered by internal crises in the scientific community and resolved through collective consensus. On the other hand, Ibn Rushd, as a representative of rationalist philosophers in the classical Islamic thought treasury, places reason and logic as universal epistemic foundations in revealing scientific truth, and firmly rejects the dominance of theological authority that hinders freedom of thought. This study reveals that although both come from different traditions and historical contexts, there is a common ground in the critical attitude towards intellectual stagnation and the drive to open up space for renewal of thought. However, epistemologically, both show sharp divergences: Kuhn is based on contextual paradigmatic relativism, while Ibn Rushd is rooted in transhistorical rational objectivism. Using a comparative-philosophical approach, this article concludes that a critical synthesis of the two views can enrich contemporary discourse on the foundations and direction of the development of science.
Abstract:One of the serious considerations in Islam pertains to the position of men and women. Islam highly values the worth of women. Gender equality is an essential topic to ensure that individuals, regardless of their gender,…
have equal opportunities, rights, and responsibilities in all aspects of life, while eliminating discrimination, violence, and harassment against women. Therefore, further discourse is necessary to rectify misconceptions. This research aims to explore the positions of both genders. It emphasizes that men and women share the same human status, having been created from the same substance, as ordained by God. The study employs qualitative research, specifically a literature review using relevant journals, books, and articles related to this topic.
Abstract:Sunnah cupping therapy (al-hijamah) is a popular Islamic healing method practiced globally. Despite its spiritual roots, it poses clinical risks, including infections, vasovagal shock, and procedural inconsistencies, often…
en due to non-sterile tools and untrained practitioners. This study aims to explore how Islamic ethical values—sincerity (ikhlas), trust (amanah), and halal compliance—can be integrated with clinical responsibilities such as sterilization protocols, informed consent, and therapist competency. A thematic qualitative literature review was conducted using Islamic jurisprudence, fatwas (DSN-MUI), WHO and Ministry of Health (Indonesia) guidelines from 2015–2025. Findings reveal that neglecting the maqashid sharia principle of hifzh an-nafs (protection of life) contradicts both Islamic ethics and medical safety. Sunnah cupping services rooted in both spiritual values and professional protocols are more trusted by Muslim patients and improve therapeutic legitimacy. This study highlights the urgent need for national SOPs, certified training, and the development of Islamic cupping clinics with integrated protocols. These clinics can serve as models of sharia-compliant, clinically responsible health services. The research offers practical recommendations for Islamic medical institutions and policy-makers in strengthening Islamic-based complementary therapies in modern healthcare systems.
Abstract:This study centered on the Lendawi (The Lanny Tribe Lamentation): Its Structure, Types, and Socio-Cultural Values. This Lendawi, as part of the Lanny culture, should be carried out by the Lanny community. The objectives…
are (1) to explain the structure of the Lendawi (Lanny lamentation), (2) to find out the type of stanza among the Lanny tribe, (3) to discuss on what occasions the Lendawi (Lanny lamentation) lamented, and (4) to elaborate the socio-cultural values contained in the Lendawi (Lanny lamentation). This research is qualitative because it only gives explanations about a problem in the form of words, not numbers. The writer found a structural pattern in the lendawi structure. Pattern (1) for men: silent trigger (inhale) + men starting pattern (2) for women: silent trigger (inhale) + women starting. Occasion: (1) to mourn the death of twenty-one people; (2) to welcome the new family who has just returned from a foreign land; (3) to release the family member to go overseas; (4) to release a girl to marry and follow her husband; (5) to remember a family member who has died; (6) to thank people for offering; (7) to mourn for a person who looks similar to a family member (dead or alive); and (8) to think about hard work in the garden that used to be shared with other family members (either dead or alive but living in some other place). Types of stanzas range from 3 lines (triplet) up to 12 lines (sonnet) or more. Sociocultural values are as follows: 1. Kinship address, 2. Using local cultural expressions, e.g., “rainfall,” “white, 3. Mount Tari, 4. The Donggi and Konda rivers 5. The Walem bird 6. The Gweage River, 9. The Ugwa River, 12. The Prikokir Bird 13. Special respect for uncles (mother’s brothers), 14. The Mukoko Clan, and 15. Grandmother as a protector for orphans.