Abstract:The rapid advancement of digital technology has fundamentally reshaped consumer behavior globally, with social media becoming the primary channel for product information seeking. Approximately 51% of Indonesians rely on…
user reviews before purchasing, and 62% have bought products under the direct influence of Social Media Influencers (SMIs). Despite this, the psychological mechanisms linking influencer characteristics to purchase intention remain fragmented across sectors and platforms. This systematic literature review synthesizes nineteen empirical studies published between 2020 and 2025, spanning beauty, fashion, gadget, and sustainable product sectors across multiple countries, to examine how Source Credibility (attractiveness, trustworthiness, expertise) and Parasocial Interaction (PSI) jointly shape consumer purchase intentions. Three core findings emerge: (1) trustworthiness is the sole credibility dimension that is universally and consistently significant across all contexts, fundamentally challenging assumptions about the equal contribution of the three credibility dimensions; (2) PSI operates not as a single mediator but as a multi-pathway psychological bridge through hedonic value, brand attitude, vicarious experience, and social-personal value whose specific active pathway is contingent on platform, product type, and cultural context; and (3) generational and cultural moderators systematically shape which credibility dimension most powerfully drives PSI. A Proposed Integrative Conceptual Framework and a synthetic cross-study comparison matrix (Table 2) consolidate these findings. Results offer strategic implications for influencer marketing practice and identify priority directions for future research.
Abstract:Islamic Religious Education (IRE) in the modern era is often trapped in an approach that is overly textual, dogmatic, and focused solely on legal aspects (fiqh) and rituals. This results in the marginalisation of the metaphysical…
aphysical dimensions of Islam—such as the concept of divinity (uluhiyah), the nature of humanity, the unseen world, the purpose of creation, and the spiritual relationship with Allah—which are in fact the foundation of the meaning and intrinsic motivation of all religious teachings. Without the internalisation of these metaphysical values, religious education risks becoming formalistic and unable to respond to existential challenges and spiritual crises amid the onslaught of materialism and secularisation in the modern world. This article aims to analyse the urgency and strategies for internalising metaphysical values within the framework of contemporary Islamic Religious Education, as well as to formulate an approach model relevant to the modern era. This study uses a qualitative method with a philosophical-analytical library research approach. Data were collected from primary sources such as the Qur'an, Hadith, and the works of classical and contemporary Islamic thinkers on education and metaphysics. The analysis was conducted hermeneutically and deductively to develop a conceptual framework. The analysis shows that the internalisation of metaphysical values in PAI is crucial for: (1) building a holistic Islamic worldview, (2) developing a deep spiritual awareness (ihsan), (3) providing a solid moral foundation that transcends positive law, and (4) creating mental-spiritual resilience in facing modern complexities. To achieve this, it is necessary to reorient the PAI curriculum to integrate metaphysical elements through an interdisciplinary approach (linking it to science, psychology, and philosophy), reflective and contemplative learning methods (such as tadabbur and tafakkur), and the use of digital technology as a medium for creative spiritual exploration.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:This study aims to understand the teaching methods, challenges, and character education for deaf children at SLB Karya Murni Ruteng, NTT. Using a qualitative approach with a case study design, the research involved interviews,…
views, observations, and documentation with the school principal, a second-grade teacher, and deaf students. Deaf children face significant challenges in verbal and social communication, requiring specialized teaching methods focusing on direct experiences, sign language, and intensive training such as “language immersion.” SLB Karya Murni implements contextual methods linking instructional materials to daily life, such as tactile exercises to enhance sensory perception and integrated speech training to strengthen vocal abilities. Additionally, conversation visualization programs are employed to help children understand and develop vocabulary. The study found that the learning process demands patience, creativity, and technological support to improve the cognitive and communication skills of deaf children. The school also emphasizes practical skill development through activities like woodworking and beauty salon workshops, preparing students for independent living. This research highlights the importance of inclusion-based character education, family involvement, and a supportive social environment, which are expected to enhance the active participation of deaf children in their communities. These findings are anticipated to serve as a reference for developing more effective and inclusive learning programs in other special education schools.
Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:This study aims to examine the relationship between employee training and development programs and customer satisfaction levels within the hospitality sector, with a particular focus on MaxOne Hotels in Makassar. Employing…
ng a mixed-methods approach, the research integrates employee surveys, customer feedback, and performance metric analysis to assess the influence of training programs on service quality and customer experiences. The findings reveal that employee training and development variables account for only 1.4% of the variance in customer satisfaction, with the remaining 98.6% influenced by other factors. Nevertheless, well-structured training program designs were shown to significantly enhance employees' critical thinking, communication, emotional regulation, and problem-solving skills. Furthermore, technology-based training demonstrates substantial potential for improving service efficiency and facilitating adaptation to operational innovations. In conclusion, while the direct impact of training on customer satisfaction is relatively minor, thoughtfully designed training programs remain essential for delivering high-quality customer experiences and sustaining competitiveness in the industry. This research offers valuable insights into strategies for optimizing training effectiveness in the hospitality sector.