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LEADERSHIP CHARACTERISTICS OF MUSLIM WARD HEAD IN NURSING CARE

Muhammad Basirun
Abstract: Background: The position of ward head is crucial because their managerial skills play a significant role in the success of nursing services. The leader's character contributes optimally to creating quality nursing care.… The results of this study are crucial because they discuss appropriate leadership characteristics in managing nursing wards. The past leadership characteristics of the Prophet Muhammad (peace be upon him) serve as the basis for patient management. The purpose of this study was to conduct a literature review related to the leadership characteristics of Muslim ward heads, based on the leadership characteristics of the Prophet Muhammad (peace be upon him). The research method was a literature review of Islamic leadership character theories. The results revealed that the leadership characteristics of the best Muslim ward heads in nursing care are honesty, trustworthiness, intelligence, fairness, preaching, responsibility, discipline, initiative, being a role model, and providing inspiration. Conclusion: The leadership characteristics of Muslim ward heads are the foundation of good conventional leadership characteristics that can be implemented in managing patient nursing care.

THE ROLE OF “DETECTIVE DOCTORS” IN EXPOSING THE SKINCARE MAFIA: HEALTH COMMUNICATION TO RAISE PUBLIC AWARENESS

Talitha Carlen Anora Junus
Abstract: The beauty and skincare industry in Indonesia is growing rapidly and promising. However, behind this growth, there has been a revelation of numerous ingredients in skincare products that do not match their claims, with many… any containing harmful substances such as mercury, hydroquinone, and more. This issue began to surface when a beauty doctor, often referred to as the "Detective Doctor," examined and exposed skincare products suspected of being unregistered and containing dangerous ingredients. This research aims to analyze the role of health communication in raising public awareness about the skincare mafia practices through the role of the "Detective Doctor." The method used is qualitative descriptive analysis with case studies of several campaigns conducted by the "Detective Doctor" on social media and other public channels. The results show that the "Detective Doctor" not only reveals dangerous skincare products through scientific research but also plays a role in delivering information to the public via accessible communication platforms such as social media and podcasts. This campaign successfully increased public awareness of the importance of choosing safe beauty products, as well as the importance of verifying skincare product ingredients. This research highlights the significant role of health communication in combating illegal practices in the beauty industry and demonstrates how the "Detective Doctor" can be an agent of change in public health education.

THE MEDIATING ROLE OF EMPLOYEE ENGAGEMENT ON THE EFFECT OF DIVERSITY, EQUITY, AND INCLUSION (DEI) ON SOCIAL-ESG PERFORMANCE : A LITERATURE REVIEW

Sofia Yulmatri, Agung Surya Dwianto
Abstract: This literature review examines the mediating role of employee engagement in the relationship between Diversity, Equity, and Inclusion (DEI) practices and corporate Social-ESG performance. Amidst the growing emphasis on… ESG (Environmental, Social, and Governance) criteria, the social dimension, particularly DEI, is recognized as a strategic driver of sustainability. While prior research indicates positive links between DEI and social performance, and between DEI and employee engagement, the specific mechanism connecting these variables remains underexplored. This study synthesizes existing literature to propose and analyze a conceptual model where employee engagement acts as a key mediator. Grounded in Social Exchange Theory and the Job Demands-Resources model, the review finds that inclusive environments foster psychological safety, a sense of belonging, and empowerment, which significantly enhance employee engagement. This heightened engagement, in turn, motivates prosocial behaviors such as Organizational Citizenship Behavior, internal advocacy, and proactive innovation that directly improve measurable Social-ESG outcomes. The analysis concludes that the effect of DEI on Social-ESG performance is not merely direct but is substantially transmitted and amplified through the psychological state and subsequent behaviors of engaged employees. The study highlights the necessity for organizations to integrate DEI strategies with employee engagement initiatives to fully realize their social sustainability goals and provides a foundation for future empirical testing of this mediating relationship.

IMPROVING BUSINESS MANAGEMENT EFFICIENCY THROUGH DIGITALIZATION ASSISTANCE USING SALES MASTER APPLICATION IN MSMES CANTEEN

Rita J D Atarwaman, Mutiara Nazliza, Rafly Aitya Saputra, Yulianti
Abstract: Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still… face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.

A WISE FINANCIAL CONTROL PROGRAM TO IMPROVE THE FINANCIAL STABILLITY OF CHICKEN SEMPOL MICRO AND SMALL ENTERPRISES(MSEs)

Silvian G. Pattiasina, Ilham N. Bugis, Pauji Tasalisa
Abstract: Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include… the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach. The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance. Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.

RECONSTRUCTING SOCIAL PIETY: OVERCOMING THE HYPER-INDEPENDENCE OF GENERATION Z PERSPECTIVE OF AL-QUR'AN SURAH AL-MA'UN

Muh. Alimin, Syamsul Ma’arif Ilyas, Ahmad Tri Muslim HD, Harel Bayu Paizin, Ratnah Umar
Abstract: This research aims to deconstruct the phenomenon of hyper-independence that massively affects Generation Z within the contemporary digital ecosystem. As digital natives, Generation Z often falls into the trap of extreme… self-reliance, which is regarded as a personal achievement but sociologically triggers the disintegration of social capital and societal atomization. The primary issue raised is how technological independence paradoxically creates emotional distance and social apathy toward real-world suffering. Utilizing a qualitative method based on library research and a Social Interpretation (al-tafsir al-ijtima’i) approach, this study positions Surah Al-Ma’un as a theological framework to address this solidarity crisis. The analysis is conducted by creating a dialogue between the Quranic text and digital sociological theories regarding social ties and atomization. The results show that Surah Al-Ma’un offers a radical critique of "religious individualism" by categorizing those who separate prayer rituals from social sensitivity as deniers of the faith. This study finds novelty in the reinterpretation of the term al-ma'un, which in the digital era is no longer limited to simple material aid but has transformed into "collaborative assets" encompassing information literacy, emotional support, and digital resource accessibility for marginalized groups. The research formulates the Inclusive Social Piety model, which integrates three main pillars: spiritual interconnection awareness, digital altruism, and empowering independence. This model functions as a solution to transform the narcissistic "I" paradigm into a collaborative "We" paradigm. In conclusion, the internalization of Al-Ma’un's values acts as a bridge between the personal advancement of Generation Z and their collective responsibility, serving as a basis for character strengthening in Islamic higher education to remain functional and responsive to human problems in the era of disruption.

THE INFLUENCE OF DIGITAL LITERACY, FINANCIAL LITERACY, GENDER, AND FEAR OF MISSING OUT (FOMO) ON STOCK INVESTMENT DECISIONS WITH INFORMATION DISCLOSURE AS A MEDIATING VARIABLE AMONG GENERATIONS Y AND Z IN WEST JAVA

Rina Herlina, Erna Puji Hartanti
Abstract: The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%… % by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.

THE EFFECT OF BUDGET PARTICIPATION ON THE ACCURACY OF PROFIT PLANNING: AN EMPIRICAL STUDY ON MSMES TYPICAL SOUVENIRS OF AMBON

Rita JD Atarwaman, Febriana Romauli Manurung, Nurhamna Rahmatulah, Chusnul Tehuayo
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.

COMMUNITY EMPOWERMENT THROUGH ACCOUNTING EDUCATION TO IMPROVE FINANCIAL MANAGEMENT SKILLS

Rita J D Atawarman, Sheilla Tijahahu, Christi Salamba, Styven Talahatu, Suwek Seftiani
Abstract: Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups… oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector. The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior. The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt. In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.

AL-IDHAFAH, AL-NA’AT, AND AL-TAUKID: STRUCTURAL RELATIONS BETWEEN ELEMENTS IN ARABIC SYNTAX

Sulfadli, Muslimin Resi, Hamzah
Abstract: This research aims to explain the structural relations between al-idhāfah, al-naʿt, and al-tawkīd in Arabic syntax and to delineate how their interaction influences meaning formation and functional distribution within the… the nominal phrase. This study is conducted because previous research has tended to discuss these three elements separately, resulting in a lack of an integrated analytical model that describes the hierarchical and semantic relationships between them. The study employs a qualitative-descriptive approach, analyzing data drawn from classical nahwu texts, modern Arabic corpora, and relevant contemporary research. Data were classified based on the patterns of element occurrence and analyzed through structural syntactic analysis methods to identify their functions, positions, and i‘rāb (inflectional) implications. The results indicate that idhāfah serves as a marker of possessive relations and semantic restriction, naʿt functions to provide descriptive modification that clarifies the referent, and tawkīd reinforces the reference both structurally and semantically. These three form dependency patterns that influence each other when present within a single phrasal construction. The novelty of this research lies in the formulation of an integrative relational model that combines syntactic functions, hierarchical structures, and semantic implications into a single operational analytical framework. This model provides a more comprehensive understanding compared to previous fragmentary studies. These findings have important implications for the teaching of nahwu, the analysis of modern Arabic discourse, and the development of computational linguistic applications that require more accurate mapping of nominal structures.