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Showing 17 articles found for "Pillar"

THE ROLE OF ARTIFICIAL INTELLIGENCE (AI) TECHNOLOGY IN IMPROVING THE QUALITY OF LEARNING MANAGEMENT IN THE DIGITAL ERA

Hermawan, Wawan, Endrawati, Eli, Nuarida, Eva Bella
Abstract: The digital technology revolution has catalyzed a fundamental paradigmatic transformation in the global education ecosystem, creating a new era where technology integration has become a strategic imperative in effective… and sustainable learning management. One of the most disruptive technological innovations that has become the primary focus in educational transformation is Artificial Intelligence (AI), which has demonstrated extraordinary potential in revolutionizing various aspects of learning management through sophisticated adaptive capabilities, deep learning personalization, and comprehensive administrative automation. This research aims to comprehensively and systematically examine the multidimensional role of AI in enhancing the quality of learning management in the digital era, with in-depth analytical focus on three fundamental pillars: strategic learning planning, pedagogical process implementation, and learning outcome evaluation. The research methodology employs a rigorous Systematic Literature Review (SLR) approach, analyzing over 150 high-quality scientific articles from leading national and international journals published between 2014-2024, utilizing a thematic synthesis framework to identify emergent patterns and significant trends in AI implementation in education. Research findings reveal that AI implementation in learning management produces multifaceted transformative impacts, including significant improvements in pedagogical decision-making quality through predictive analytics and data-driven insights, strengthening the strategic role of teachers as adaptive and responsive learning facilitators, and expanding democratic learning accessibility through adaptive learning systems and intelligent tutoring systems technologies. AI has also proven effective in optimizing educational resource allocation, enhancing student engagement through intelligent gamification, and facilitating inclusive and equitable learning. However, this research also identifies complex challenges that must be addressed in AI implementation, including significant technological infrastructure gaps particularly in remote areas, limitations in educators' digital literacy affecting technology adoption, and ethics and data privacy issues requiring comprehensive regulatory frameworks. The implications of this research emphasize the need for a holistic and structured approach in integrating AI into educational systems, considering technological, pedagogical, and socio-cultural aspects in a balanced manner to achieve sustainable and positively impactful educational transformation.

ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) IN DISCLOSING ENVIRONMENTAL RISKS UNDER THE METRICS AND TARGETS PILLAR OF THE TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD): ANALYSIS OF CONTRIBUTION TO SDG 13 (CLIMATE ACTION) IN COAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2022–2024

Radia, Siti, Amaliah, Tri Handayani, Mahdalena, Mahdalena
Abstract: This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as… s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.

THE IMPACT OF ACCOUNTING UNDERSTANDING ON DECISION-MAKING QUALITY FOR CULINARY MSMES IN AMBON (SPECIFICALLY FOR THE CASE STUDY OF AYAM GEPREK INU SUHERNI LA UMAR)

Asriani, Jhonmarth Kastanya, Usrina La Ode Raipu, Rita J D Atarwaman
Abstract: Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting… often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.

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 RELEVANCE OF IBNU MISKAWAIH'S THOUGHTS ON CHARACTER EDUCATION IN THE CONTEXT OF CONTEMPORARY SOCIAL MEDIA

Fajar Rahman, Bahtiar Siregar, Elsa Padia, Ulil Amri, Kiki Hardini
Abstract: The purpose of this research is to examine how Ibn Miskawayh’s thoughts on moral education influence the management of moral challenges in the current social media era. Various ethical issues such as cyberbullying, the spread… spread of hoaxes, and the lack of politeness in communication have emerged alongside the increase in digital platform usage, indicating a decline in digital morals. This study is a qualitative research using the library research method. The primary data are drawn from Ibn Miskawayh’s seminal work, Tahdhib al-Akhlaq, which is analyzed using content analysis and descriptive-philosophical methods. The results show that Ibn Miskawayh’s concept of moral education remains relevant as a foundation for digital ethics through three main pillars: first, the concept of al-wasat (moderation) which trains social media users to be wise and proportional in consuming information; second, the strengthening of cognitive power (al-quwwah al-nathiqah) to filter negative content; and third, the formation of character based on internal self-control to achieve justice (‘adalah) when interacting in virtual public spaces. The conclusion of this research confirms that Ibn Miskawayh’s thoughts provide a curative and preventive framework for building a more civilized and ethical digital ecosystem.

RECONSTRUCTION OF MUHAMMAD IQBAL'S ISLAMIC THOUGHT: A PILLAR OF MODERN ISLAMIC THINKING

Yossar, Yossar, Nur Hakima Akhirani, Mira Yanti Lubis, Fithri Choirunnisa Siregar, Sutan Botung Hasibuan, Rusydi AM, Riki Saputra
Abstract: Muhammad Iqbal emerged during a period of intellectual stagnation in the Muslim world in the early 20th century, introducing a fresh and visionary idea: the reconstruction of religious thought. In his seminal work, The Reconstruction… Reconstruction of Religious Thought in Islam, Iqbal proposed a way out of this stagnation by revitalizing the Islamic intellectual heritage while engaging in a critical dialogue with modernity. This study aims to examine the key concepts of Iqbal's project, including his critique of Greek philosophy, his dynamic view of ijtihad (legal reasoning), his theory of the "Khudi" (Self), his dynamic concept of God and the universe, and his vision of spiritual democracy. Using a qualitative approach with philosophical-hermeneutic analysis, this research concludes that while Iqbal's thought has been widely appreciated as a revitalizing force for Islamic intellectualism, it has also faced criticism concerning its practical implementation and philosophical consistency. The study finds that Iqbal's ideas remain profoundly relevant today, particularly in navigating the challenges of modernity without sacrificing Islamic identity.

IMPLEMENTATION OF SCHOOL BOARDING SERVICE QUALITY ON ACADEMIC ACHIEVEMENT AT ISLAMIC JUNIOR HIGH SCHOOLS IN RIAU ISLANDS PROVINCE

Sofwatillah, Sofwatillah, Anwar, Kasful, MY, Mahmud, Asrulla
Abstract: Education is a fundamental pillar in shaping a superior and character-driven generation, with boarding schools providing a unique 24-hour integrated learning and living environment that acts in loco parentis. This study… examines the implementation of service quality in Islamic boarding schools in the Riau Islands Province and its influence on academic achievement, focusing on SMPIT Assakinah Tanjung Pinang, SMPS Al-Himmah Karimun, and SMP BP Tahfidz Attaubah Batam. Service quality in this context is defined as a student-centered paradigm that integrates academic, pastoral, and social dimensions. Drawing on perspectives from Crosby, Sallis, and Brewster, quality is measured by responsiveness to needs, continuous improvement, and the integration of academic rigor, pastoral care, and co-curricular enrichment. Academic achievement, as described by Bloom, is shaped by cognitive, affective, and environmental factors, where the structured environment of boarding schools can maximize outcomes. This research employed a qualitative case study approach with data gathered through observation, interviews, and documentation, analyzed using an interactive model. Findings reveal that service quality is implemented through four stages: (1) conceptualization with a vision integrating national and diniyah curricula; (2) implementation involving active learning, dormitory services, extracurricular programs, and Islamic character building; (3) improvement via SWOT-based evaluation, facility upgrades, teacher development, and digitalization; and (4) continuous evaluation for relevance and effectiveness. The study concludes that comprehensive, integrated service quality is a decisive factor for success in boarding schools. Effective service quality fosters both academic achievement and the development of religious, independent, and morally sound students. By applying Total Quality Management principles, Islamic boarding schools can establish an optimal educational ecosystem, producing a superior and globally competitive generation rooted in Islamic values.

INTEGRATING BUDDHIST ETHICS AND SOCIAL HARMONY: A RELIGIOUS MODERATION FRAMEWORK INSPIRED BY THE NOBLE EIGHTFOLD PATH

Widiyanto, Widiyanto, Yuliana, Euis Dewi, Burmansah, Burmansah
Abstract: The purpose of this study is to describe how local factors through a Buddhist approach influence the practice of religious moderation in the village of Rajabasa Lama, Labuhan Ratu District, East Lampung Regency, Lampung… Province. The primary focus of this research is on the role of Buddhists in internalizing and implementing the four main pillars of religious moderation, namely commitment to nationalism, tolerance, anti-violence, and appreciation of local culture in the life of the village community. This study uses a qualitative approach with a phenomenological method. Data collection techniques involve participatory observation, in-depth interviews, and documentation studies. According to Colaizzi, the research procedure refers to the seven stages of phenomenology, while informants were selected using purposive sampling techniques. Data are analyzed through pattern matching, explanation making, and time series analysis. The research results show that Buddhist communities in the village of Rajabasa Lama have successfully implemented religious moderation by integrating the values of the Hasta Arya Marga teachings in Buddhism and the principles of multiculturalism in social life. National commitment, a sense of tolerance, anti-violence, and appreciation for their local culture are reflected in inclusive attitudes, active tolerance, and participation in interfaith activities without creating exclusive boundaries. This moderation process is formed through the practice of wisdom, morality, and concentration expressed in peaceful, ethical, and dialogical social discourse, thus strengthening a harmonious collective identity.

RELIGIOUS MODERATION IN MULTICULTURAL SOCIETIES: UNVEILING THE SOCIO-CULTURAL FOUNDATIONS OF INTERFAITH HARMONY

Ardianto, Hendri, Gelgel, I Putu, Burmansah, Burmansah
Abstract: The purpose of this study is to describe how local factors affect the practice of religious moderation in Pejambon Village, Negeri Katon District, Pesawaran Regency, Lampung Province. The primary focus of this research lies… ies in the role of local leadership in internalizing and implementing the four main pillars of religious moderation, namely national commitment, tolerance, non-violence, and accommodation to local culture in the lives of rural communities. This study uses a qualitative approach with a single case study method. Data collection techniques were done through participatory observation, in-depth interviews, and documentation studies. The research procedure refers to six stages of case studies according to Robert K. Yin, while the informants were selected using purposive sampling and snowball sampling techniques. Data is analyzed through pattern matching, explanation creation, and time series analysis. The study results show that local leadership plays a significant role in contextually building a narrative of moderation through example, deliberation, and social participation. The practice of moderation is not conveyed through formal instruction alone. Still, it is culturally shaped through social interaction, interfaith activities, and strengthening local values that align with national principles. Leadership prioritizing social awareness, openness, and inclusivity has maintained social cohesion and enhanced inter-religious harmony in a pluralistic village. These findings contribute to developing a theory of local leadership based on the values of religious moderation at the grassroots level.

EFFECTIVENESS OF SOURSOP (ANNONA MURICATA) LEAF EXTRACT AS A BOTANICAL PESTICIDE AGAINST ARMYWORM (SPODOPTERA LITURA) ON MUSTARD GREENS (BRASSICA JUNCEA)

Sulaminingsih
Abstract: The intensive use of synthetic chemical pesticides in agriculture has led to various negative impacts on the environment and human health, as well as increased pest resistance. As an alternative, plant-based pesticides (botanical… botanical insecticides) have shown potential due to their eco-friendly and sustainable nature. This study aims to review the effectiveness of soursop (Annona muricata) leaf extract as a botanical pesticide against the gray caterpillar (Spodoptera litura) on mustard plants (Brassica juncea), using a literature review method. Data were collected through a systematic search of accredited national and international scientific journals, then analyzed descriptively and comparatively. The findings indicate that soursop leaves contain bioactive compounds such as acetogenins, flavonoids, and saponins, which act as stomach poisons, antifeedants, and repellents to S. litura. Several studies reported that extracts from Annona spp. leaves and seeds effectively inhibit larval growth, reduce feeding activity, damage digestive tissues, and lead to larval death. This effectiveness highlights the potential of soursop leaves as a safe and efficient candidate for botanical pesticide development. The study also identifies a research gap regarding field-scale testing on mustard plants, suggesting the need for further agronomic validation.