Abstract:This study is motivated by a fundamental problem concerning how the character-education values contained in the book of Akhlāq Lil Banīn can be implemented consistently and meaningfully within Arabic language learning, amid…
amid an intense schedule, a diversity of methods, and the gap between the readiness of learners and educators in the boarding environment. This study aims to analyze and describe the implementation of character-education values from the book of Akhlāq Lil Banīn in Arabic language learning activities at the MBS Al Mujahidin Islamic Boarding School, Gunungkidul, Yogyakarta. The method used is qualitative, with data collected through observation, interviews, and documentation; informants were selected by purposive sampling, and data analysis comprised data reduction, data presentation, and drawing conclusions. The results show that the implementation of character values takes place integratively, intensively, and contextually through a combination of formal school activities and non-formal dormitory activities such as mufrodat, hiwar, muhadhoroh, qirā’ah, muḥādatsah, and integrated Arabic learning. These activities not only develop linguistic competence but also serve as a medium for internalizing religious, disciplinary, responsibility, and social-care values through habituation and role modeling. Challenges were also found in the form of differing prior abilities among learners, a dense activity schedule, and the dynamic assignment of educators, all of which affect the absorption and internalization of values. It is concluded that the success of Akhlāq Lil Banīn-based character education depends heavily on pedagogical adaptation, differentiated learning, and management of the activity rhythm.
Abstract:Transformasi industri digital telah mengubah kebutuhan kompetensi lulusan perguruan tinggi sehingga mahasiswa tidak hanya dituntut memiliki kompetensi akademik, tetapi juga kesiapan karier (career readiness) yang sesuai…
dengan dinamika dunia kerja. Namun, berbagai program pendampingan karier di perguruan tinggi masih didominasi oleh penyampaian informasi yang bersifat umum dan belum terintegrasi dengan pengembangan pengalaman berbasis proyek. Kegiatan Pengabdian kepada Masyarakat ini bertujuan mengimplementasikan Project-Oriented Career Readiness Framework (PCRF) sebagai model pendampingan untuk meningkatkan kesiapan karier mahasiswa dalam menghadapi industri digital. Kegiatan dilaksanakan pada 8 Mei 2026 di Fakultas Teknologi Komunikasi dan Informatika (FTKI) Universitas Nasional dan diikuti oleh 156 mahasiswa peserta Yudisium Tahun Akademik 2025/2026. Metode yang digunakan berupa pendampingan partisipatif melalui lima tahapan PCRF, yaitu Industry Insight, Self and Skill Mapping, Career Planning, Project and Portfolio Development, serta Career Readiness Evaluation. Evaluasi kegiatan mengacu pada model Kirkpatrick pada aspek Reaction dan Learning melalui observasi partisipatif, diskusi interaktif, refleksi peserta, dokumentasi, dan umpan balik lisan. Hasil kegiatan menunjukkan bahwa implementasi PCRF mampu memfasilitasi mahasiswa dalam memahami perkembangan industri digital, mengidentifikasi kompetensi yang dimiliki, menyusun perencanaan karier, serta membangun portofolio profesional berbasis pengalaman proyek. Tingginya partisipasi dan antusiasme peserta selama kegiatan mengindikasikan bahwa pendekatan pendampingan berbasis proyek memberikan pengalaman belajar yang lebih kontekstual dibandingkan seminar karier konvensional. Dengan demikian, Project-Oriented Career Readiness Framework (PCRF) berpotensi menjadi model pendampingan kesiapan karier yang dapat direplikasi pada berbagai program pengembangan mahasiswa di perguruan tinggi untuk mendukung peningkatan daya saing lulusan menghadapi industri digital.
Abstract:Communicative competence has become an essential competency for business education students in response to the growing demands of multilingual, multicultural, and technology-driven workplaces. However, previous studies have…
ave generally examined bilingual competency, collaborative learning, and communicative competence as separate constructs, providing limited understanding of their integrated relationships. This study aimed to develop an Integrated Communicative Competence Model for business education through the synthesis of previous empirical studies and recent international literature. A conceptual research design employing an integrative evidence synthesis approach was used to analyse empirical findings on bilingual competency, pair interaction, communicative competence, and professional readiness. The synthesis demonstrates that bilingual competency provides the linguistic and intercultural foundation for effective communication, while pair interaction functions as a collaborative learning mechanism that strengthens authentic communication practices. The interaction of these dimensions enhances communicative competence, which subsequently improves students' professional readiness and graduate employability in multilingual business environments. The proposed model contributes to communication studies by integrating bilingual competency and collaborative learning into a unified conceptual framework and provides practical guidance for curriculum development and communication-oriented learning in business education.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Indonesia is known as a country rich in local culture and traditions that are passed down from generation to generation. One of the traditions that is still preserved by the Bugis-Makassar people is Mappanre Temme, which…
is a procession of Qur'an khatam which is an important part of the traditional wedding series. This research aims to examine the symbolic meaning and cultural values in the Mappanre Temme tradition and its relevance in the life of modern society. The method used is a literature study with a qualitative descriptive approach. The results of the study show that this tradition contains religious, educational, social, and moral values. Apart from being a symbol of the spiritual readiness of the bride-to-be, this tradition is also a medium for the preservation of Islamic values and local culture. However, modernization also affects the meaning of this tradition, so sustainable preservation efforts are needed.
Abstract:Indonesia is known as a country rich in local culture and traditions that are passed down from generation to generation. One of the traditions that is still preserved by the Bugis-Makassar people is Mappanre Temme, which…
is a procession of Qur'an khatam which is an important part of the traditional wedding series. This research aims to examine the symbolic meaning and cultural values in the Mappanre Temme tradition and its relevance in the life of modern society. The method used is a literature study with a qualitative descriptive approach. The results of the study show that this tradition contains religious, educational, social, and moral values. Apart from being a symbol of the spiritual readiness of the bride-to-be, this tradition is also a medium for the preservation of Islamic values and local culture. However, modernization also affects the meaning of this tradition, so sustainable preservation efforts are needed.
Abstract:This study aims to analyze the influence of packing machine automation on operator productivity in the facial tissue industry by considering the role of moderation, technical competence and operator workload perception.…
The method used is Systematic Literature Review (SLR) by reviewing scientific articles published in the 2020–2026 range from reputable databases such as Scopus. The selection process was carried out using the PRISMA approach through the identification, screening, eligibility, and inclusion stages, resulting in a number of articles relevant to the topics of industrial automation, labor productivity, technical competence, and workload. The results of the study show that the implementation of packing machine automation in general has a positive impact on increasing operator productivity through time efficiency, quality consistency, and reduction of manual errors. Nevertheless, the effectiveness of automation is highly dependent on the level of technical competence of the operator, especially in the operation, maintenance and troubleshooting of the machine. In addition, workload perception has also been shown to moderate the relationship, where automation can lower physical workloads but potentially increase mental workloads due to the demands of automated system supervision. Other findings suggest that an imbalance between automation levels and human resource readiness can hinder productivity optimization. Conceptually, this study confirms that the relationship between packing machine automation and operator productivity is not linear, but is influenced by individual and psychological factors. The practical implications of this study are the importance of technical competency-based training as well as adaptive workload management in supporting the successful implementation of automation in the manufacturing industry. This research contributes to the development of an integrative model that connects technology, people, and operational performance in the context of the tissue processing industry.
Abstract:This study aims to identify and analyze the influence of organizational commitment on succession readiness as well as the mediating role of employee development and talent management through the Individual Development Plan…
an (IDP). Using the Systematic Literature Review (SLR) method with the PRISMA 2020 protocol, searches were conducted on Scopus, Web of Science, EBSCO, ProQuest, and Google Scholar for English-language publications in 2020–2025. Of the 375 articles identified, 30 met all inclusion criteria. The results of the review found that: (1) organizational commitment, especially the affective dimension, had a positive and significant effect on succession readiness; (2) employee development partially mediates the relationship between organizational commitment and succession readiness; (3) talent management through IDP partially mediates the relationship; and (4) there is a sequential mediation effect of OC → ED → TM/IDP → succession readiness. These findings provide important theoretical and practical implications for organizations in designing succession programs that are sustainable and based on individual competencies.
Abstract:Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System…
tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
Abstract:This study aims to analyze the role of corruption in moderating the influence of Village Funds, Local Own-Source Revenue (PAD), and technology represented by the Electronic-Based Government System (SPBE) index on the number…
ber of independent villages in Indonesia from 2023 to 2024. The research was conducted in 34 provinces in Indonesia, except for the provinces of DKI Jakarta, Central Papua, South Papua, and Papua Pegunungan. The study used a panel data regression model with a Fixed Effect Model approach. The results of the study show that: First, Village Funds have a positive and significant effect on increasing the number of independent villages; Second, PAD does not have a significant effect on the number of independent villages, indicating that fiscal independence of villages in Indonesia is still relatively low. Most villages still depend on transfers from the central government; Third, technology, represented by the SPBE index, has a positive and significant effect on the number of independent villages; Fourth, the moderating effect of corruption shows diverse dynamics. Corruption negatively moderates the relationship between Village Funds and independent villages, but conversely positively moderates the relationship between PAD and independent villages. Fifth, the interaction between SPBE and corruption is not proven to be significant, suggesting that the success of digitization in promoting village independence is determined more by the readiness of the technological ecosystem than solely by low levels of corruption.