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This study analyzes the factors leading to academic fraud among accounting students, focusing on the predictive power of the Fraud Hexagon Theory and intellectual intelligence. It also investigates the role of student ethical behavior as a moderating variable. Using a quantitative approach, data was collected from 111 respondents selected through purposive sampling. The data was subsequently analyzed using SPSS version 25. The findings revealed that the Fraud Hexagon model was only partially validated. Three of its six dimensions emerged as significant predictors of academic fraud: rationalization, capability, and opportunity. Conversely, pressure, ego, and collusion showed no significant influence. The study also found no statistical relationship between a student's intellectual intelligence and their tendency to commit fraud. Furthermore, student ethical behavior did not effectively moderate the influence of the significant Fraud Hexagon factors. The study concludes that academic fraud is a complex phenomenon primarily triggered by internal justification, individual capabilities, and external opportunities. The lack of correlation with intellectual intelligence suggests that cognitive ability is not an inherent barrier to dishonest acts. These findings underscore that a strong ethical character is the most powerful safeguard against fraud, highlighting the irreplaceable role of ethics education in fostering academic integrity.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

This study explores the educational (tarbiyah) dimensions in the Qur’an based on Surah Al-Mujadilah verse 11, focusing on achieving balance between intellectual, spiritual, and social aspects within Islamic education. The verse emphasizes that Allah elevates the ranks of those who believe and possess knowledge, highlighting the harmonious relationship between faith, knowledge, and social ethics in the learning process. The purpose of this study is to uncover the tarbawi values contained in the verse as a conceptual foundation for developing a holistic Islamic education framework. This research employs a qualitative method using a library-based study with a tafsir tarbawi approach, drawing upon classical sources such as Ibn Kathir and Al-Qurthubi, as well as contemporary literature on Islamic education. The findings reveal that Surah Al-Mujadilah verse 11 underscores the importance of integrating intellectual intelligence, spiritual depth, and social sensitivity as the core of educational development. These insights imply that Islamic education should not only prioritize knowledge acquisition but also foster moral character and spirituality as essential elements of lifelong learning.

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.

Indonesia’s diversity in ethnicity, culture, religion, and language demands an approach that can simultaneously address intellectual, spiritual, and national dimensions. The integration of philosophy, Pancasila, and theology becomes essential in responding to this complex reality. Philosophy strengthens critical and reflective thinking, helping individuals interpret differences with awareness and avoid hasty judgments, which is crucial in reducing social tension and fostering dialogue. Pancasila, as the nation’s ideological foundation, provides an ethical-political framework that guarantees unity, freedom, and justice for all citizens regardless of background. Theology complements these foundations by offering transcendental ethics and spiritual guidance that shape compassionate attitudes toward others and the environment. A contextual and inclusive theological perspective supports religion’s role as a source of enlightenment and encourages interfaith solidarity in a pluralistic society. When these three elements are integrated into education, public policy, and social culture, they help form a society that is intellectually critical, socially inclusive, and spiritually resilient. Core values such as empathy, justice, equality, and shared responsibility can develop more strongly in daily interactions. Although challenges such as identity crises, misinformation, and online intolerance remain, collaboration between the state and civil society is needed to maintain an inclusive public sphere. Through strengthening philosophical education, deepening appreciation of Pancasila, and advancing contextual theology, Indonesia can build a just and harmonious society.

This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research employs a quantitative approach using the total sampling method, where all healthcare sector companies that meet the criteria are included as samples. Secondary data were obtained from annual reports and analyzed using panel data regression with the assistance of Stata 19 software. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier (LM) tests, with the results indicating that the Random Effect Model (REM) was the most appropriate model to use. The results show that managerial ownership, institutional ownership, and audit committee have negative and insignificant relationships with Intellectual Capital Disclosure. In contrast, research and development activities have a positive and significant relationship with Intellectual Capital Disclosure.

Self-care independence is an essential aspect that must be developed so that children can live more independently and achieve a better quality of life. This is based on the vital role of the family in facilitating growth, development, and the formation of independence, especially for children with special needs such as those with intellectual disabilities. Children with intellectual disabilities often experience limitations in adaptive and intellectual abilities, making family support a key factor that helps them learn to perform daily activities independently. This study aims to determine the relationship between family support and self-care independence among children with intellectual disabilities at SLB Bukesra Banda Aceh. The research used a quantitative method with a descriptive-analytic design and a cross-sectional approach. The sample consisted of 40 children with intellectual disabilities selected through purposive sampling from a total of 69 registered students. The research instruments were family support and self-care independence questionnaires using the Guttman scale. The study was conducted from June 1 to June 7, 2025. The results showed that most children received good family support (82.5%) and demonstrated good self-care independence (60%). The bivariate analysis using the Chi-Square test indicated a significant relationship between family support and self-care independence (p-value = 0.001, p < 0.05). Based on these findings, it can be concluded that family support plays a crucial role in improving the self-care independence of children with intellectual disabilities. Therefore, parents are encouraged to provide consistent emotional, appreciation, instrumental, and informational support to help their children learn to care for themselves independently. Self-care independence is an essential aspect that must be developed so that children can live more independently and achieve a better quality of life. This is based on the vital role of the family in facilitating growth, development, and the formation of independence, especially for children with special needs such as those with intellectual disabilities. Children with intellectual disabilities often experience limitations in adaptive and intellectual abilities, making family support a key factor that helps them learn to perform daily activities independently. This study aims to determine the relationship between family support and self-care independence among children with intellectual disabilities at SLB Bukesra Banda Aceh. The research used a quantitative method with a descriptive-analytic design and a cross-sectional approach. The sample consisted of 40 children with intellectual disabilities selected through purposive sampling from a total of 69 registered students. The research instruments were family support and self-care independence questionnaires using the Guttman scale. The study was conducted from June 1 to June 7, 2025. The results showed that most children received good family support (82.5%) and demonstrated good self-care independence (60%). The bivariate analysis using the Chi-Square test indicated a significant relationship between family support and self-care independence (p-value = 0.001, p < 0.05). Based on these findings, it can be concluded that family support plays a crucial role in improving the self-care independence of children with intellectual disabilities. Therefore, parents are encouraged to provide consistent emotional, appreciation, instrumental, and informational support to help their children learn to care for themselves independently.

This study examines the epistemology of monotheism from the perspective of Syed Muhammad Naquib al-Attas as outlined in his book Islam and Secularism. The main focus of this study is the unity of revelation and reason, monotheism as a basic principle of science, the rejection of secular epistemology, and the ultimate goal of science, which in this context is ma'rifatullah (knowing God). This study uses a library method with a qualitative-descriptive approach and text analysis (content analysis), focusing on Chapters III and V in al-Attas's book, as well as relevant supporting literature on the epistemology of monotheism and the Islamization of science. The results show that the epistemology of monotheism according to al-Attas emphasizes the importance of integration between reason, revelation, and spiritual experience. In this view, science is not only intellectual, but also moral and spiritual. This integration forms a holistic framework of science, which not only functions to develop human morals and character, but also as a means to know and serve God. Thus, the epistemology of monotheism provides a strong foundation for the development of Islamic science, while strengthening the identity of Islamic science in facing the challenges of modernity.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

This research responds to the contemporary educational crisis dominated by cognitive intelligence ('aql) resulting in the phenomenon of "smart but dry," by proposing Al-Ghazali's concept of "Education of Feelings" as a solution. The aim is to explore the concept, methods, and relevance of "Education of Feelings" to balance the intellectual and spiritual dimensions. This descriptive qualitative research uses library research on Al-Ghazali's works. The results show that "Education of Feelings" is a transformative effort that emphasizes the integration of knowledge through reason and intuition (dzawq), with the qalb (spiritual heart) as the center of knowledge reception. Its pedagogical core is the process of purifying the soul (Tazkiyatun Nafs) so that knowledge is beneficial (Ilm Nafi') and culminates in ma'rifah (true knowledge) and moral perfection (al-insan al-kamil). Practically, relevant methods include teacher role models (uswah hasanah) and learning based on deep reflection. This concept is relevant in the digital age because it serves as a spiritual bulwark, offering peace of mind (sakinah) and an ethical filter (dzawq) to counter individualism and information disruption. Consequently, Islamic Religious Education (PAI) education is advised to reconstruct its curriculum and evaluation to include a portfolio assessment of morals, in order to shape a cognitively intelligent and spiritually mature generation.

Sustainable development is now a very important worldwide issue since it is important for the health of future generations without harming the environment or generating social injustice. In this context, the Maqāṣid al-Syarī‘ah method can provide an essential foundation for fostering sustainable development, grounded in the principles of Islamic law. This study seeks to examine the correlation between Maqāṣid al-Syarī‘ah and sustainable development through the lens of Islamic law. The methodology employed is a literature research utilizing a normative-qualitative approach, examining both primary and secondary texts pertinent to Islamic law and Maqāṣid al-Syarī‘ah. The study's findings indicate that Maqāṣid al-Syarī‘ah, which emphasizes the safeguarding of religion, life, intellect, lineage, and wealth, corresponds with the objectives of sustainable development, including social justice, environmental conservation, and economic empowerment. Further debate indicates that the incorporation of Maqāṣid al-Syarī‘ah principles into sustainable development strategies can establish an equilibrium between economic advancement and the safeguarding of human rights and the environment. In conclusion, the implementation of Maqāṣid al-Syarī‘ah in sustainable development can fortify a just and enduring legal framework and offer a resolution to the contemporary global difficulties confronting the world.  

This study aims to analyze the effectiveness of the sorogan and bandongan methods in Islamic boarding school (pesantren) learning through the perspective of educational psychology. Using a qualitative-descriptive approach based on library research, this study explores the relevance of these traditional teaching methods to behaviorist, cognitivist, and constructivist learning theories. The findings reveal that the sorogan method, which emphasizes personal interaction between students (santri) and teachers (kiai), plays a crucial role in improving reading accuracy, learning discipline, independence, and metacognitive abilities. Meanwhile, the bandongan method, which is conducted collectively, proves effective in strengthening conceptual understanding, fostering social learning, and internalizing moral and spiritual values within a communal context. The integration of these two methods represents a synergy between the intellectual tradition of pesantren and the principles of modern educational psychology that emphasize affective, cognitive, and psychomotor aspects. The results indicate that the combined application of sorogan and bandongan can support the development of an adaptive pesantren curriculum aligned with the demands of 21st-century education while maintaining the Islamic scholarly tradition that serves as the foundation for character formation and personal development.

This study provides an in-depth analysis of the urgency of employing a contextual approach to the Qur’an and Sunnah as a hermeneutical framework for addressing the increasingly complex social problems in Indonesia. Based on the premise that divine revelation encompasses both textual and contextual dimensions, this research underscores the necessity of reinterpreting Islamic teachings by considering the sociocultural, economic, and intellectual transformations of modern society. Utilizing library research and extensive scholarly literature review, the study examines the contributions of the contextual approach in revitalizing maqāṣid al-sharī‘ah, advancing social exegesis, promoting productive zakat models, strengthening child protection policies, developing environmental jurisprudence, and enhancing social ijtihād during crisis situations such as the Covid-19 pandemic. The findings demonstrate that a contextual approach enables Islamic teachings to be articulated into more adaptive, inclusive, and progressive ethical principles without compromising their theological foundations. This approach also reinforces the integration of social sciences into Islamic studies, thereby producing legal formulations and public policies that promote public welfare, social justice, and ecological sustainability. Overall, the study concludes that the contextual approach is not merely a method of interpretation but a civilizational paradigm essential for shaping Islam’s relevance within Indonesia’s multicultural society. By fostering a dialogical encounter between scriptural texts and empirical realities, this approach preserves the vitality of Islamic teachings while ensuring their constructive and sustainable contribution to resolving national issues.  

Businesses build trademarks to promote products or services while maintaining their reputation and competitiveness. However, the practice of using well-known brands without the license owner's permission is still found. The case of counterfeiting the Arc'teryx brand by PT ATX Asia Sport Products demonstrates a violation of the exclusive rights of the brand owner. This study aims to analyze law enforcement against the circulation of counterfeit Arc'teryx products in Bali based on Law Number 20 of 2016 concerning Trademarks and Geographical Indications and review the role of the TRIPs Agreement in protecting brands in Indonesia. The method used is normative with a literature review of laws, books, journals, and literature related to unauthorized trademark infringement. The results show that the use of the Arc'teryx brand without official permission confirms the weak supervision and law enforcement of foreign brands that have not been registered in Indonesia. Although the first-to-file system applies, Indonesia still provides legal protection for foreign brands through its membership in the Paris Convention and the TRIPs Agreement. This study emphasizes the need to strengthen the role of the Directorate General of Intellectual Property Rights (DJKI), the Commercial Court, and increase public legal awareness to prevent trademark infringement and create legal certainty for rights owners and consumers.

Islamic philosophy is one of the most dynamic intellectual traditions in the history of Islamic civilization, but its development is often reduced in modern historiographical narratives that place it as a continuation or derivative of Greek philosophy alone. Through his work History of Islamic Philosophy, Henry Corbin offers a different hermeneutic and phenomenological framework for reading the development of Islamic philosophy, namely by placing it as a continuous tradition, spiritual-metaphysical in nature, and not limited by political boundaries or conventional chronological sequences. This article aims to critically examine Corbin's view of the continuity of Islamic philosophy, assess his intellectual contribution to the study of Islamic philosophy, and examine the methodological limitations of his approach. Through a literature review and content analysis of Corbin's book and relevant academic literature, this article finds that Corbin has succeeded in opening new horizons in understanding the richness of the Islamic intellectual tradition, particularly through his emphasis on the role of creative imagination, inner dimensions, and the continuity of the wisdom tradition in Iran. On the other hand, his tendency to focus on esoteric aspects and spiritual experiences makes his narrative less comprehensive in reaching the rational, political, and social traditions in Islamic philosophy. This article concludes that despite its limitations, Corbin's work still makes a significant contribution to the development of contemporary Islamic philosophy studies, particularly in establishing a more holistic, dialogical, and open approach to the metaphysical dimensions of Islamic tradition.

In an effort to understand the nature of existence and the purpose of education, humans continually ponder fundamental questions about reality, knowledge, and life's values. Philosophy appears as a light that illuminates the darkness of these questions, offering a profound and systematic framework for thought. However, from an Islamic perspective, this search for truth does not rely solely on reason but is harmoniously integrated with Divine revelation. Islamic ontology places God as the source of all reality, its epistemology unites reason and revelation in the pursuit of knowledge, while axiology guides all educational actions and goals toward the formation of pious and noble individuals. This symbiotic integration gives rise to a transformative educational paradigm that not only fosters intellectual intelligence but also humanizes and purifies the soul, thus producing a holistic generation that contributes to the well-being of humanity. This paradigm aligns Islamic education with global realities, prioritizing a balance between worldly and otherworldly knowledge, and emphasizing moral and spiritual development as integral parts of a more holistic and sustainable education.

This article offers a philosophical exploration of two classical concepts of self-control: zuhud in Islamic intellectual tradition and apatheia in Stoic philosophy, within the framework of modern character education. Using a qualitative library research approach, this study employs content analysis and philosophical hermeneutics to examine the works of key thinkers such as Al-Ghazali, Ibn Qayyim al-Jawziyyah, Marcus Aurelius, and Epictetus. The findings indicate that zuhud emphasizes detachment from material desires through spiritual awareness and prioritization of divine values, while apatheia focuses on achieving inner peace and moral clarity by rationally managing emotions and eliminating unnecessary passions. Although rooted in different theological worldviews, both concepts converge in promoting a form of self-control that enhances inner freedom, ethical behavior, and self-discipline. This study argues that the integration of zuhud and apatheia can enrich contemporary character education by balancing rational moral reasoning with spiritual consciousness. The educational model proposed in this research emphasizes the importance of teaching students to reflect critically, regulate their emotions, and cultivate inner balance rooted in universal ethical values. Thus, the synthesis of both traditions contributes to the advancement of character education that is holistic, contemplative, and morally grounded.

The globalization era presents considerable challenges to the development of Islamic identity among university students. Technological progress, intercultural interaction, and exposure to various ideologies significantly affect students’ values and moral orientations. This study aims to analyze the Aqidah Akhlak paradigm as a framework for reinforcing students’ Islamic identity within the global context. This research applies a qualitative method through library research by examining classical and contemporary Islamic educational literature as well as relevant scholarly works. The findings demonstrate that the Aqidah Akhlak paradigm, which combines solid theological belief (aqidah) with moral character development (akhlak), plays an essential role in cultivating spiritual strength, ethical consciousness, and social responsibility. The reinforcement of Islamic identity is not limited to religious rituals, but also includes the internalization of faith-based values and the consistent application of moral principles in academic and social environments. Therefore, a contextual and integrated approach to Aqidah Akhlak education is necessary to develop intellectually competent and ethically grounded Muslim students in the era of globalization.

In the context of modern education, performance assessment is a crucial instrument for measuring the effectiveness of the learning process. Unlike test-based assessments that generally focus on cognitive aspects, performance assessment highlights students' abilities in applying the knowledge, skills, and attitudes they have learned in various real situations. This is very relevant to the multidimensional characteristics of Islamic Religious Education (PAI) learning, including cognitive (knowledge), affective (attitudes and values), and psychomotor (practice of worship and skills) aspects. This study aims to: 1) To determine the concept and implementation of performance assessment in the context of Islamic Religious Education (PAI) learning. 2) To identify the types of performance assessments that are relevant and can be applied effectively in Islamic Religious Education (PAI) learning. 3) To examine the effectiveness of implementing performance assessments in improving understanding, practice, and character building. This study uses a qualitative approach with the model used being library research. The results of the study indicate that performance assessment in Islamic Religious Education (PAI) learning is a form of authentic evaluation that is very important to be applied in the learning process. Unlike traditional assessments, which emphasize cognitive aspects, performance assessments provide balanced attention to cognitive, affective, and psychomotor aspects. These assessments assess not only what students know, but also who they become. Therefore, it is crucial for teachers and educational institutions to optimally integrate performance assessments to shape a generation that is not only intellectually intelligent but also spiritually and socially mature.