Abstract:Philology has been utilized to study Islam which focusing mainly on early texts. Some debates from post-Orientalist, anthropological, and decolonial perspectives not only broaden the discourse but also introduced new challenges,…
llenges, such as separating text from practice and neglecting indigenous from outsider views. This article tries to show that these discourse and debates reveal a bigger issue where there is no clear way to examine how research methods influence our understanding of Islam. This study employs a qualitative method, conceptual approach to review relevant key words in Islamic studies and related fields, such as Orientalism, discursive tradition, lived religion, cosmopolitanism, and self-reflexity method. Instead of commenting methods as appropriate or not, the analysis looks at what each approach helps scholars notice, what it overlooks, and how it fits into larger systems of knowledge and power. Drawing on this analysis, the article introduces a self-reflexive framework with three main parts: epistemological reflexivity, positional reflexivity, and dialogical reflexivity. This framework is meant to help researchers plan and review Islamic studies projects, especially in Muslim-majority and less-explored areas, by encouraging them to consider texts, practices, and local ideas without making them too simple. The article contributes to ongoing debates by offering a new approach that moves beyond basic divisions and encourages a more open and thoughtful study of Islam.
Abstract:Actually, mosques aren’t just places for worship; they also act as centers for education, social training, and community development. But these days, mosques are often mainly used for ritual worship. This article looks at…
at how the Community Service Program (KKN) strategy helps turn mosques into spaces for kids’ academic growth. The study uses a qualitative descriptive method with data collected through observation and documents during the KKN. Data analysis involved reducing, presenting, and drawing conclusions from the data. The findings show that the KKN program encourages new ways of using mosques, like tutoring, homework help, literacy programs, and other educational activities with kids. The program positively impacts motivation to learn, reading ha bits, discipline, and helps shape kids’ religious character. The success of this transformation.
Abstract:The global paradigm shift in waste governance towards a circular economy has driven the adoption of Community-Based Solid Waste Management (CBSWM), widely manifested in Indonesia through the Waste Bank initiative. Although…
gh theoretically designed as an ecological mitigation instrument and a catalyst for economic empowerment, previous literature remains dominated by techno-ecological and urban biases. These studies often overlook the structural dynamics of community empowerment in areas lacking established recycling infrastructure. This study aims to fill this gap by investigating the economic empowerment mechanisms and institutional resilience of the Berseri Waste Bank in Bengkalis Regency, a coastal-island area facing logistical disruption constraints. This study employed a qualitative approach with a case study design, involving 10 multi-actor informants (government, managers, customers, and community leaders) selected through purposive and snowball sampling. Data were collected via in-depth interviews, observations, and document reviews, with data credibility ensured through source and method triangulation. The results reveal four main findings: (1) increased environmental awareness that reduces open burning practices; (2) increased real household income; (3) the emergence of micro-scale circular logistics practices; and (4) community participation heavily driven by social capital (trust and local leadership). Theoretically, this study extends the application of circular economy theory by proving its viability at the micro-community level in geographically isolated regions. As a practical implication, this study recommends that local governments formally recognize waste banks as legitimate circular economy entities and provide policy interventions in the form of coastal transportation logistics subsidies
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:The increased integration of operational technology (OT), Internet of Things (IoT), and business IT systems has allowed sophisticated attackers to circumvent isolated security features and launch cross-platform assaults.…
Current fragmented techniques, with discrete detectors monitoring Modbus, Kubernetes, MQTT, or other domain-specific protocols, cannot handle cross-system risks. These methodologies overlook 68% of multi-vector marketing that uses both physical and digital channels. This study introduces a transfer learning architecture to integrate detection capabilities by correlating threats across protocols, devices, and settings. The architecture generates a unified feature space that extracts behavioral semantics from industrial control system logs, cloud telemetry, network traffic, and device-level signals to produce protocol-agnostic threat representations. Adversarial domain adaptation and semantic graph embeddings enable cross-domain knowledge transfer with minimum retraining. Security teams may now discover kill chains like infected cloud containers preceding illegal PLC command execution every 23 minutes. Validated against real-world attack datasets from water treatment facilities (OT) and cloud infrastructure (IT), the system achieved 93.4% cross-platform attack recall, a 41.3 percentage point improvement over prior methodologies. It reduced OT data labeling by 89% and false positives by 93.5%. This paradigm shift transforms threat correlation from a reactive, domain-specific process to adaptive intelligence, boosting resilience for critical infrastructure, industrial ecosystems, and smart environments facing cyber-physical hazards. The framework's practical validation in energy, industry, and vital infrastructure shows its importance in protecting an increasingly linked world.
Abstract:Aceh is part of Indonesia’s archipelagic region and stands as the initial landing place of Islam. Situated on the western coast of Sumatra Island, this region played host to the peaceful introduction of Islam through Arab…
rab traders. The Islamization process, guided by a tasawwuf approach, unfolded smoothly, making it easy for the people of Aceh to embrace the Islamic faith. This underscores the significant role played by the tasawwuf approach and tariqa in the Islamization process. Consequently, the prevailing Islamic thought embraced by the community is infused with the practices of tasawwuf. Tariqa, etymologically meaning a method of practice to achieve a goal, has witnessed a notable increase in its development within the Islamic community. In Sufi terminology, “tariqa” is a form of spiritual practice and soul training aimed at attaining haqiqa (the essence) and ma'rifa (gnosis). These practices and exercises are guided by a spiritual teacher known as a “mursyid” (guide) because the journey between Sharia and haqiqa, according to Sufi scholars, must traverse seven great mountains. Islam significantly influences the way of life in Aceh society, with its people adhering firmly and with a commitment to religious teachings. In essence, Islam is a way of life for the people of Aceh. Over time, Acehnese society has changed its outlook on life. Some individuals practice specific tariqa to draw closer to the Creator. Tariqas such as Qadiriyya, Shattariyya, and Naqshbandiyya are among those that have developed in Indonesia. Engaging in the practices of these tariqas will influence the behavioral patterns of society. Moreover, the religious understanding among the community will change. In other words, the evolving tariqa brings a distinctive spiritual enthusiasm to the religious life of Acehnese society.
Abstract:This article discusses the offering dance at Bumi LancangKuning. The purpose of this article is to discuss the aesthetic values that exist in the performance dance itself. The method used in this article uses a descriptive…
criptive qualitative method. In accordance with what has been researched by researchers, the aesthetic value of this performance dance is the movements, costumes, music and also the atmosphere created during the performance. There are many meanings implied in this, such as a form of respect for the guests, then the music that accompanies it also makes the atmosphere more solemn and peaceful when looking at it. And the dancers wear sacrificial dance attire which adds aesthetic value to it, not only that, their graceful movements also add to the aesthetic values of the sacrificial dance.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:• X is a company engaged in non-construction oil & gas services, namely water base mud (polyamine based) management services, supply of chemical materials, laboratory equipment, and drilling fluid engineers for oil and gas…
gas drilling. problems encountered when drilling through formations containing reactive clay and shale which can cause swelling clay problems and formation damage. This problem can be overcome with a high performance water based mud (HPWBM) mud system which has a super shale inhibition (polyamine) component. Mud which is formulated with the concept of total inhibitor, has inhibitory properties that can stabilize mineral clay and shale. The of this final assignment are to identify and study the high performance water base mud (HPWBM) mud system, then to know the ratio of good polyamines to be used in the KCL polymer polyamine mud formulation, then to look for the value of the physical properties of the KCL polymer polyamine mud formulation. to meet the oil company spec. This test begins with testing the mud properties of the KCl polymer polyamine mud sample from PT. Mitra Mandiri Saktitama before being exposed to Temperature and after being exposed to Temperature. Then analyze the changes in the value of the mud properties that have been made and the specifications of their physical properties, so that they can look for changes in the values of the mud properties of KCl polymer polyamine mud that fall within the specified range of mud properties. This test is carried out under the conditions of a room temperature of 78-300°F.
Abstract:The objective of this study was to examine how deepfake-based humor becomes socially acceptable despite its potential to function as digital harassment. This study focused on psychological mechanisms that explain audience…
e tolerance and normalization of harmful, identity-based humorous content in online environments. This study used a scoping review design to map and synthesize existing research across psychology, media studies, and cyberpsychology. The sources were identified through searches in major academic databases and were selected based on their relevance to deepfake technology, digital humor, online harassment, and psychological processes such as moral disengagement, online disinhibition, empathy reduction, and social norm reinforcement. The results indicate that acceptance of deepfake-based humor is commonly supported by four interrelated mechanisms, namely normalization through participatory digital culture, psychological distancing that weakens empathy, moral ambiguity created by humorous framing, and reduced accountability through diffusion of responsibility in online spaces. In addition, the literature conceptualizes deepfake humor as a hybrid phenomenon situated between remix-based entertainment and identity-targeting harm, shaped by platform visibility and engagement dynamics. This review highlights that deepfake-based humor may be tolerated not because it is harmless, but because it is routinely framed as “just a joke,” making its harm easier to minimize and socially overlook. Therefore, this study emphasizes the need for more direct empirical research and stronger interventions to prevent deepfake-based humor from becoming a normalized form of digital harassment in increasingly synthetic digital environments.