Abstract:The advancement of digital communication has generated a range of ethical challenges, including cyberbullying, insults, negative labeling, the dissemination of unverified information, privacy violations, digital ghibah (backbiting),…
backbiting), polarization, and discrimination. These challenges call for an ethical framework that is not merely technical in nature but is also firmly grounded in Islamic values. This study aims to reconstruct a Qur’an-based digital communication ethics framework through a thematic analysis of Qur’anic interpretation of QS. Al-Hujurat verses 11–13 and to examine its relevance to strengthening character education. This qualitative study employs a library research approach using thematic Qur’anic interpretation, content analysis, and contextual analysis of the Qur’an, classical and contemporary exegetical works, as well as scholarly literature on digital communication and character education. The findings reveal that QS. Al-Hujurat verses 11–13 embody eight ethical principles that can be reconstructed within the context of digital communication: Dignity Protection, Respectful Communication, No Negative Labeling, Critical Verification, Privacy Protection, Responsible Speech, Inclusive Interaction, and Digital Equality. These eight principles are synthesized into the Qur’anic Digital Communication Ethics Framework (QDCEF), which comprises three overarching dimensions: Dignity, Responsibility, and Inclusion. The framework is further mapped onto the character values of respect, empathy, civility, tolerance, critical thinking, objectivity, trustworthiness, responsibility, integrity, justice, and self-control. These findings affirm that QS. Al-Hujurat verses 11–13 are relevant not only as a source of moral and character education but also as a conceptual foundation for reconstructing a digital communication ethics framework that bridges Qur’anic values with the demands of character education in the digital era. The proposed QDCEF thus offers a value-based conceptual framework for fostering ethical, responsible, inclusive, and character-oriented digital communication.
Abstract:Penelitian ini bertujuan untuk mengidentifikasi potensi Pasar Seni To'Pao yang dapat dijadikan sebagai daya tarik promosi, menganalisis hambatan yang dihadapi dalam pelaksanaan promosi, serta merumuskan strategi promosi…
yang tepat untuk mendorong peningkatan jumlah konsumen di Pasar Seni To'Pao Kabupaten Toraja Utara. Pasar seni berbasis budaya memiliki peran strategis dalam mendukung pengembangan pariwisata dan ekonomi kreatif daerah, namun banyak di antaranya menghadapi tantangan dalam menarik konsumen akibat promosi yang belum optimal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Informan penelitian terdiri atas empat pelaku UMKM dan empat pengunjung Pasar Seni To'Pao yang dipilih secara purposive. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaña yang meliputi pengumpulan data, kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Pasar Seni To'Pao memiliki potensi besar untuk dikembangkan melalui strategi promosi, antara lain keunikan produk kerajinan khas Toraja, lokasi yang strategis di jalur utama Rantepao-Makale, identitas budaya yang kuat, serta keberadaan pelaku UMKM yang menghasilkan produk berkualitas. Namun, kegiatan promosi masih menghadapi berbagai hambatan, yaitu belum optimalnya pemanfaatan media digital, terbatasnya penyebaran informasi kepada masyarakat, berkurangnya jumlah kios yang aktif beroperasi, tingginya persaingan dengan pusat oleh-oleh lainnya, serta jumlah kunjungan yang belum stabil. Berdasarkan kondisi tersebut, strategi promosi yang direkomendasikan meliputi optimalisasi promosi digital melalui media sosial, penguatan promosi berbasis budaya Toraja, peningkatan kerja sama dengan pemerintah dan pelaku industri pariwisata, penyelenggaraan kegiatan promosi secara berkala, serta peningkatan kualitas pelayanan dan kenyamanan kawasan. Penerapan strategi tersebut diharapkan mampu meningkatkan jumlah konsumen sekaligus memperkuat posisi Pasar Seni To'Pao sebagai destinasi wisata belanja berbasis budaya di Kabupaten Toraja Utara.
This study aims to identify the potential of To'Pao Art Market that can be utilized as a promotional attraction, analyze the obstacles encountered in implementing promotional activities, and formulate appropriate promotion strategies to increase the number of consumers at To'Pao Art Market in North Toraja Regency. Culture-based art markets have a strategic role in supporting the development of regional tourism and the creative economy, yet many face challenges in attracting consumers due to suboptimal promotion. This study employed a qualitative approach with a descriptive research design. The research informants consisted of four MSME actors and four visitors to To'Pao Art Market, who were selected using purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, which includes data collection, data condensation, data display, and conclusion drawing. The findings indicate that To'Pao Art Market possesses considerable potential to support promotional activities, including the uniqueness of Torajan handicraft products, its strategic location on the main Rantepao-Makale route, a strong cultural identity, and the presence of local MSMEs producing high-quality products. However, promotional activities are constrained by several factors, including the limited utilization of digital media, inadequate dissemination of information to the public, the decreasing number of active kiosks, intense competition with other souvenir centers, and unstable visitor numbers. Based on these findings, the recommended promotion strategies include optimizing digital promotion through social media, strengthening culture-based promotional content highlighting Torajan heritage, enhancing collaboration with the government and tourism stakeholders, organizing promotional and cultural events on a regular basis, and improving service quality and visitor convenience. The implementation of these strategies is expected to increase the number of consumers while strengthening the position of To'Pao Art Market as a cultural shopping destination in North Toraja Regency.
Abstract:Penelitian ini bertujuan untuk menganalisis perilaku konsumen dalam keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' Kabupaten Toraja Utara. Industri pariwisata budaya telah bertransformasi menjadi industri…
berbasis pengalaman yang mengedepankan nilai emosional, simbolik, dan kultural. Dalam konteks ini, pembelian cinderamata tidak hanya berfungsi sebagai barang konsumsi, tetapi juga sebagai simbol kenangan, identitas budaya, dan representasi pengalaman wisata. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap lima wisatawan sebagai informan kunci dan lima pelaku UMKM sebagai informan pendukung. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' dipengaruhi oleh empat faktor utama, yaitu faktor budaya, sosial, pribadi, dan psikologis. Faktor budaya dan psikologis merupakan faktor yang paling dominan karena wisatawan memandang cinderamata sebagai representasi budaya Toraja yang autentik dan memiliki makna simbolik. Proses keputusan pembelian berlangsung melalui lima tahapan: pengenalan kebutuhan, pencarian informasi, evaluasi alternatif, keputusan pembelian, dan perilaku pasca pembelian. Wisatawan melakukan pertimbangan terhadap harga, kualitas, keunikan, dan nilai budaya produk sebelum memutuskan membeli. Pengalaman wisata yang positif memberikan pengaruh terhadap kepuasan wisatawan dan mendorong niat membeli ulang serta rekomendasi kepada orang lain. Penelitian ini menyimpulkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' tidak hanya dipengaruhi oleh kebutuhan fungsional, tetapi juga oleh nilai budaya, pengalaman emosional, dan persepsi wisatawan terhadap keaslian produk budaya Toraja.
Abstract is a brief summary of the paper to help readers quickly determine the main research problem, solutions to solving This study aims to analyze consumer behavior in purchasing decisions of souvenirs at the Ke'te Kesu' Tourism Area in North Toraja Regency. The cultural tourism industry has transformed into an experience-based industry that prioritizes emotional, symbolic, and cultural values. In this context, souvenir purchases serve not only as consumer goods but also as symbols of memories, cultural identity, and representations of tourist experiences. This research employs a qualitative descriptive approach with data collection techniques through in-depth interviews, observation, and documentation involving five tourists as key informants and five MSME actors as supporting informants. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are influenced by four main factors: cultural, social, personal, and psychological factors. Cultural and psychological factors are the most dominant because tourists perceive souvenirs as authentic representations of Toraja culture with symbolic meaning. The purchase decision process occurs through five stages: need recognition, information search, alternative evaluation, purchase decision, and post-purchase behavior. Tourists consider price, quality, uniqueness, and cultural value before deciding to purchase a product. Positive tourism experiences influence tourist satisfaction and encourage repeat purchase intentions and recommendations to others. This study concludes that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are not only influenced by functional needs but also by cultural values, emotional experiences, and tourists' perceptions of the authenticity of Toraja cultural products.
Abstract:The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used…
sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.
Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:This study aims to analyze stock market reactions to Cum-Ex Dividend announcements for companies listed on the Indonesia Stock Exchange (IDX) in 2024. Market reactions were measured through abnormal returns and stock trading…
ding volume before and after Cum-Ex Dividend announcements. This study was motivated by differences in investor behavior in responding to dividend distribution information, which is regarded as a positive signal for the market. The research employed a comparative quantitative method with an event study approach. The sampling technique used was purposive sampling. Secondary data were obtained from the Indonesia Stock Exchange, comprising a sample of 88 issuers that distributed cash dividends. Research variables consisted of stock prices and stock trading volume. Data analysis was performed using dummy regression and the Wilcoxon Signed Rank Test with EViews 12 software. The results showed that the majority of issuers (81.82%) experienced significant market reactions to the Cum-Ex Dividend announcement. A total of 56.82% of issuers showed significant negative reactions consistent with the dividend drop theory, while 25% showed significant positive reactions, indicating that investors viewed dividends as a positive signal for company prospects. Meanwhile, 18.18% of issuers showed no significant reaction to dividend announcements. This study demonstrates that Cum-Ex Dividend announcements affect abnormal returns and stock trading volume, thus providing a basis for investor consideration in making investment decisions in the capital market.
Abstract:Kematangan karier merupakan salah satu aspek penting yang perlu dimiliki peserta didik sebagai bekal dalam menentukan pilihan pendidikan lanjutan maupun pekerjaan di masa depan. Salah satu faktor yang diduga berhubungan…
dengan kematangan karier adalah keikutsertaan siswa dalam kegiatan ekstrakurikuler. Penelitian ini bertujuan untuk mengetahui perbedaan kematangan karier antara siswa yang mengikuti kegiatan ekstrakurikuler dengan siswa yang tidak mengikuti kegiatan ekstrakurikuler di Madrasah Aliyah Negeri Kota Serang. Penelitian menggunakan pendekatan kuantitatif dengan metode komparatif. Sampel penelitian berjumlah 404 siswa yang berasal dari MAN 1 Kota Serang dan MAN 2 Kota Serang, yang dipilih menggunakan teknik stratified random sampling. Pengumpulan data dilakukan menggunakan angket kematangan karier yang disusun berdasarkan enam aspek kematangan karier yaitu orientasi karier, informasi dan perencanaan karier, konsistensi pilihan karier, pemantapan karakteristik diri, kemandirian dalam memilih karier, serta kebijaksanaan dalam memilih karier. Data dianalisis melalui uji normalitas, uji homogenitas, dan uji komparatif. Hasil penelitian menunjukkan bahwa tingkat kematangan karier siswa secara umum berada pada kategori baik dengan nilai rata-rata sebesar 194,16. Namun demikian, hasil pengujian hipotesis menunjukkan tidak terdapat perbedaan yang signifikan antara siswa yang mengikuti kegiatan ekstrakurikuler dan siswa yang tidak mengikuti kegiatan ekstrakurikuler (Sig. = 0,347 > 0,05). Temuan ini menunjukkan bahwa keikutsertaan dalam kegiatan ekstrakurikuler bukan merupakan faktor yang membedakan tingkat kematangan karier siswa. Kematangan karier diduga lebih dipengaruhi oleh berbagai faktor lain, seperti pemahaman diri, dukungan keluarga, pengalaman belajar, layanan bimbingan karier, dan akses terhadap informasi karier.
Career maturity is an important aspect that students need to develop in preparing for future educational and occupational choices. One factor that is assumed to be related to career maturity is participation in extracurricular activities. This study aimed to examine the differences in career maturity between students who participated in extracurricular activities and those who did not in State Islamic Senior High Schools (Madrasah Aliyah Negeri) in Serang City. This study employed a quantitative approach using a comparative research design. The sample consisted of 404 students from MAN 1 Serang City and MAN 2 Serang City selected through stratified random sampling. Data were collected using a career maturity questionnaire six dimensions of career maturity: career orientation, career information and planning, consistency of career preferences, crystallization of self-characteristics, career independence, and wisdom in career choice. Data were analyzed using normality testing, homogeneity testing, and comparative analysis. The results indicated that students' career maturity was generally at a good level, with a mean score of 194.16. However, the hypothesis testing revealed no significant difference in career maturity between students who participated in extracurricular activities and those who did not (Sig. = 0.347 > 0.05). These findings suggest that participation in extracurricular activities is not a distinguishing factor in students' career maturity. Career maturity is likely influenced by other factors, including self-understanding, family support, learning experiences, career guidance services, and access to career information.
Abstract:Kantor Wilayah Badan Pertanahan Nasional (BPN) Provinsi Jambi masih melakukan pengelolaan surat tugas dan monitoring tugas pegawai secara manual sehingga menghambat pengelolaan data, pemantauan progres pekerjaan, dan penyampaian…
yampaian informasi. Penelitian ini bertujuan merancang dan membangun Sistem Informasi Surat Tugas (SITUGAS) berbasis web untuk meningkatkan efektivitas dan efisiensi pengelolaan surat tugas. Pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan studi literatur. Pengembangan sistem menggunakan metode Prototype, sedangkan pengujian dilakukan dengan Black Box Testing menggunakan teknik Equivalence Partitioning (EP). Sistem dikembangkan menggunakan PHP dan MySQL. Hasil penelitian menunjukkan bahwa SITUGAS mampu mempermudah pengelolaan data surat tugas, monitoring pekerjaan, pencarian data, dan penyajian informasi secara lebih cepat, akurat, efektif, dan terintegrasi. Hasil pengujian juga menunjukkan bahwa seluruh fungsi utama sistem berjalan sesuai dengan kebutuhan pengguna.
The Regional Office of the National Land Agency (BPN) of Jambi Province still manages task assignments manually, making it difficult to manage data, monitor work progress, and deliver information. This study aims to design and develop a web-based Task Assignment Information System (SITUGAS) to improve the effectiveness and efficiency of task assignment management. Data were collected through observation, interviews, documentation, and literature studies. The system was developed using the Prototype method and tested using Black Box Testing with the Equivalence Partitioning (EP) technique. The application was developed using PHP and MySQL. The results show that SITUGAS facilitates task assignment management, work monitoring, data retrieval, and information delivery in a faster, more accurate, effective, and integrated manner. The testing results also indicate that all main system functions operate according to user requirements.