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Anggun Fitrah Sari; Ade Widiyanti; Ratna Septiyanti; Sari Indah Oktanti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

Emalia Destianti; Rahina Nugrahani; Hasti Rahmaningtyas

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of understanding the visual characteristics of drawings produced by children aged 10–11 years within the context of non-formal learning. Children’s drawings not only represent objects but also reflect stages of visual development and learning experiences. This research draws upon theories of children’s artistic development and visual analysis in fine arts. The study employs a descriptive qualitative method with a visual analysis approach. The subjects consist of children aged 10–11 years who participate in private drawing lessons. Data were collected through observation, documentation of students’ artworks, and brief interviews with the instructor. The findings indicate that variations in drawing outcomes are influenced by the duration of learning, practice habits, and the teaching methods applied. Furthermore, the study reveals that children’s ability to produce simple realistic drawings is shaped by their learning experiences and instructional guidance during the learning process, resulting in diverse visual characteristics that remain within a developmental stage.

Felix Riondi Sugar; Anjelinus Sandri; Marselinus Langgor; Alka Mariano Erwin Saputra; Oktovianus Funan Pineul +3 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Early marriage is a social phenomenon that remains prevalent in Indonesia and gives rise to various problems in family life. This article aims to analyze the implications of early marriage in light of the Code of Canon Law (CCL) Nos. 1055 and 1056 in the context of Catholic couples. This study employs a qualitative method with a descriptive-analytical approach through a literature review of books, scientific journals, and Church documents. The findings indicate that the CIC affirms marriage as a sacred covenant between a man and a woman oriented toward the bonum coniugum (the good of the couple), openness to children, and characterized by unity and indissolubility. In the context of early marriage, various implications were identified, such as emotional immaturity that triggers domestic conflicts, a high risk of divorce, low levels of education, and impacts on the health of mothers and children. Additionally, early marriage also indicates a weak understanding of the sacramental dimension and family responsibilities, including childrearing. Thus, CIC Nos. 1055 and 1056 provide an important normative foundation that marriage requires human, spiritual, and social maturity for the realization of a wholesome and prosperous Catholic family.

Sandrina Nurul Fajriyah; Hana Melia Putri; Wahid Naufal; Naryati Naryati

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Pre-Conference and Post-Conference are part of the direction function in nursing management which play an important role in maintaining communication and coordination. However, their implementation in the Al-Ghifari Room at the Islamic Hospital Jakarta Sukapura has not run optimally. This scientific work aims to determine the application of Pre Conference and Post Conference in improving nursing care. The method used is an implementation study with a Plan of Action (POA) approach through education, roleplay and mentoring during January 15-17 2026. Data collection was carried out through observation and interviews. The implementation results show an increase in Pre Conference and Post Conference implementation from 50% on the first day to 83% on the third day. This shows that implementing Pre Conference and Post Conference in a structured manner can improve communication and coordination between nurses. It can be concluded that the implementation of the Pre Conference and Post Conference in the Al Ghifari room at the Islamic Hospital Jakarta Sukapura has increased.

Agisni Fatihaturrohmah; Ayudia Shelina Audjah; Daaniys Aqila Halwa; Diva Tri Adzani; Firda Aulifia Sarah +4 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Helicobacter pylori infection is one of the main factors associated with the occurrence of active gastritis and duodenal ulcers. This bacterium can survive in the acidic environment of the stomach by producing the urease enzyme, allowing it to colonize the gastric mucosa and trigger an inflammatory response. This study aims to analyze the relationship between Helicobacter pylori infection and the incidence of active gastritis and duodenal ulcers. The method used was a literature review with a narrative approach of scientific articles published between 2021–2025 from the Google Scholar, OpenAlex, and Crossref databases. The results of the review indicate that Helicobacter pylori infection is significantly associated with increased gastric mucosal inflammation and a higher risk of duodenal ulcers. Early detection and eradication therapy using a combination of antibiotics and proton pump inhibitors (PPI) are effective in preventing disease progression and complications. Additional findings highlight the importance of hygiene, sanitation, and public awareness in reducing transmission rates and improving gastrointestinal health outcomes globally..

Maria Ulfa Qirani; Ray Aersyadil Nadari Balqis; Rizky Dwi Febryanti; Aisyah Aisyah; Naryati Naryati +1 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Implementing Standard Operating Procedures (SOPs) for fall risk is a crucial component of pediatric patient safety in inpatient wards. However, nurses' implementation of SOPs is not always optimal, especially for patients at high risk of falling. Inappropriate SOP implementation has the potential to increase fall risk incidents in hospitals. To describe the results of observations of nurses implementing SOPs for fall risk and efforts to improve implementation through resocialization, supervision, and strengthening the oversight system. This case study is an observational study of nurses implementing SOPs for fall risk in the Alfarisi Ward, Jakarta Islamic Hospital, Sukapura. Observations were conducted on nurses providing nursing interventions to two pediatric patients: one with a low risk of falling and one with a high risk of falling. Activities included observation of nurses' practice, resocialization of SOPs for fall risk, three- day implementation supervision, development of a supervision schedule, and proposals for SOP revisions based on evidence-based practice. Data collection used observation sheets, fall risk assessment instruments, and nursing documentation. After three days of resocialization and supervision, the implementation of SOPs for fall risk in low-risk patients was in accordance with the SOPs. However, in high-risk patients, SOP implementation is still limited to displaying yellow triangle signs and locking bed rails, while other interventions have not been optimally implemented. These findings form the basis for developing a structured supervision schedule. Nurses' implementation of fall risk SOPs is optimal in low-risk patients, but not optimal in high-risk patients. Resocialization, ongoing supervision, developing a supervision schedule, and proposing SOP revisions are important strategies for improving nurse compliance and pediatric patient safety.

Sandrina Nurul Fajriyah; Hana Melia Putri; Wahid Naufal; Naryati Naryati

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Pre-Conference and Post-Conference are part of the direction function in nursing management which play an important role in maintaining communication and coordination. However, their implementation in the Al-Ghifari Room at the Islamic Hospital Jakarta Sukapura has not run optimally. This scientific work aims to determine the application of Pre Conference and Post Conference in improving nursing care. The method used is an implementation study with a Plan of Action (POA) approach through education, roleplay and mentoring during January 15-17 2026. Data collection was carried out through observation and interviews. The implementation results show an increase in Pre Conference and Post Conference implementation from 50% on the first day to 83% on the third day. This shows that implementing Pre Conference and Post Conference in a structured manner can improve communication and coordination between nurses. It can be concluded that the implementation of the Pre Conference and Post Conference in the Al Ghifari room at the Islamic Hospital Jakarta Sukapura has increased.

Agisni Fatihaturrohmah; Ayudia Shelina Audjah; Daaniys Aqila Halwa; Diva Tri Adzani; Firda Aulifia Sarah +4 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Helicobacter pylori infection is one of the main factors associated with the occurrence of active gastritis and duodenal ulcers. This bacterium can survive in the acidic environment of the stomach by producing the urease enzyme, allowing it to colonize the gastric mucosa and trigger an inflammatory response. This study aims to analyze the relationship between Helicobacter pylori infection and the incidence of active gastritis and duodenal ulcers. The method used was a literature review with a narrative approach of scientific articles published between 2021–2025 from the Google Scholar, OpenAlex, and Crossref databases. The results of the review indicate that Helicobacter pylori infection is significantly associated with increased gastric mucosal inflammation and a higher risk of duodenal ulcers. Early detection and eradication therapy using a combination of antibiotics and proton pump inhibitors (PPI) are effective in preventing disease progression and complications. Additional findings highlight the importance of hygiene, sanitation, and public awareness in reducing transmission rates and improving gastrointestinal health outcomes globally..

Maria Ulfa Qirani; Ray Aersyadil Nadari Balqis; Rizky Dwi Febryanti; Aisyah Aisyah; Naryati Naryati +1 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Implementing Standard Operating Procedures (SOPs) for fall risk is a crucial component of pediatric patient safety in inpatient wards. However, nurses' implementation of SOPs is not always optimal, especially for patients at high risk of falling. Inappropriate SOP implementation has the potential to increase fall risk incidents in hospitals. To describe the results of observations of nurses implementing SOPs for fall risk and efforts to improve implementation through resocialization, supervision, and strengthening the oversight system. This case study is an observational study of nurses implementing SOPs for fall risk in the Alfarisi Ward, Jakarta Islamic Hospital, Sukapura. Observations were conducted on nurses providing nursing interventions to two pediatric patients: one with a low risk of falling and one with a high risk of falling. Activities included observation of nurses' practice, resocialization of SOPs for fall risk, three- day implementation supervision, development of a supervision schedule, and proposals for SOP revisions based on evidence-based practice. Data collection used observation sheets, fall risk assessment instruments, and nursing documentation. After three days of resocialization and supervision, the implementation of SOPs for fall risk in low-risk patients was in accordance with the SOPs. However, in high-risk patients, SOP implementation is still limited to displaying yellow triangle signs and locking bed rails, while other interventions have not been optimally implemented. These findings form the basis for developing a structured supervision schedule. Nurses' implementation of fall risk SOPs is optimal in low-risk patients, but not optimal in high-risk patients. Resocialization, ongoing supervision, developing a supervision schedule, and proposing SOP revisions are important strategies for improving nurse compliance and pediatric patient safety.

Octaria, Deby Febrina; Yenis Alda; Mulyani Istiqomah; Vieronica Varbi Sununianti; Deni Aries Kurniawan +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to examine how student lifestyles are represented on Instagram and how these representations can be understood through the concept of hyperreality. The research applies a qualitative approach using a literature review method by analyzing relevant scientific articles published within the last ten years. The findings indicate that Instagram is not only used as a communication medium but also as a space for self-representation. Students tend to upload curated content that highlights selected aspects of their lives, often emphasizing positive and visually appealing experiences. This practice reflects a process of constructing identity in the digital space. Through Jean Baudrillard’s perspective, these representations can be seen as forms of simulation that produce simulacra, where representations no longer directly refer to actual reality. As a result, a condition of hyperreality emerges, in which the boundary between reality and representation becomes increasingly blurred. This situation influences how students interpret social life and interact within digital environments. The study highlights the importance of understanding social media not only as a platform for interaction but also as a space where meanings and perceptions of reality are continuously shaped.

Chelsea Rizky Valentia; Aisyah Nurbaiti; Risma Anita Putriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Bullying among adolescents is an aggressive behavior carried out intentionally, repeatedly, and involving an imbalance of power between the perpetrator and the victim. This phenomenon is an important issue because it can affect adolescents’ psychological well-being, social relationships, and academic achievement in both the short and long term. This study uses a literature review method by collecting and analyzing recent national and international studies regarding the causes, forms, and impacts of bullying. The findings indicate that bullying is influenced by internal factors, such as low empathy, poor self-control, negative self-concept, and the desire for social recognition. In addition, external factors also contribute, including parenting styles, peer influence, unfavorable school climate, and the development of social media that increases the risk of cyberbullying. The impacts of bullying are experienced not only by victims, who may suffer from low self-esteem, anxiety, depression, and social withdrawal, but also by perpetrators, who are at risk of developing persistent aggressive behavior and reduced empathy. Therefore, cooperation among families, schools, and communities is needed to prevent and address bullying effectively.

Aisyah Syakirah; Pira pratiwi; Frika Fatimah Zahra; Ahmad Zainuri

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Teacher professionalism is a key factor in improving the quality of education, especially in the context of rapid changes that demand continuous competency development. Therefore, sustainable professional development for teachers has become an essential need. This article aims to examine strategies for developing teacher professionalism through reflection and the implementation of best practices in learning. The method used is a literature study with a descriptive qualitative approach, by analyzing various sources such as scientific journals, books, and relevant articles. The results show that reflection plays an important role as a means of self-evaluation that helps teachers continuously improve the quality of learning, while best practices provide concrete examples of effective and innovative teaching practices. Reflection enables teachers to identify strengths and weaknesses in their instructional processes, thereby encouraging continuous improvement and adaptive teaching strategies. Meanwhile, best practices serve as a reference for implementing evidence-based and student-centered learning approaches that can enhance classroom engagement and learning outcomes. The integration of reflection and best practices is proven to strengthen teachers' competencies holistically by combining critical self-assessment with proven pedagogical strategies. This synergy also supports collaborative learning among educators and encourages the sharing of effective teaching experiences. Thus, sustainable teacher professional development can be achieved through the consistent application of these strategies, ultimately contributing to improved educational quality and more effective learning environments in schools.

Azkiya, Azza; Vadhilah, Mifta Ulva; Ardiyanti, Vivi

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Clean and healthy living habits are an essential foundation in shaping a generation that is mindful of personal and environmental health. These habits need to be instilled from an early age, both at school and at home, so that they can become a sustainable part of students' lifestyles. This community service activity aims to improve the knowledge and skills of students at SD Negeri 1 Mertoyudan in consistently applying Clean and Healthy Living Behaviors (PHBS) in their daily lives. The implementation methods comprised three main approaches: interactive discussion-based education, a demonstration of proper handwashing techniques in accordance with WHO standards, and hands-on practice in maintaining personal hygiene. These approaches were chosen to ensure that students not only understand the concept of PHBS theoretically but are also able to apply it independently in real-life situations. The results of the activity showed a significant improvement in students' understanding of the importance of washing hands with soap at critical moments as a form of personal hygiene responsibility. Through a demonstrative approach that involved active student participation, participants were able to practice proper personal hygiene steps accurately and confidently. This activity is hoped to have a long-term impact in shaping students who are disciplined, responsible, and attentive to both personal and environmental health, while also serving as an effective preventive measure in reducing the risk of infectious diseases among school-age children.

Sita Rofiana; Ahmad Faidlon; Diah Ayu Nurlaila; Fenti Novita Sari

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

National milkfish aquaculture production in 2024 reached 792,864 tons, highlighting the strategic role of this commodity in supporting the economy of coastal communities. central java,as one of the main contributors, has significant potential for pond development, including in Ujungwatu Village, Jepara Regency. However, pond management still faces challenges regarding human resource (HR) quality and the optimal utilization of technology. This community service program aims to enhance students’ capacity through outreach and training on Internet of Things (IoT)-based milkfish pond development as an effort to strengthen HR at the Sidomaju 2 SME. Implementation methods include the stages of observation and problem identification, work program planning, WebGIS design, IoT outreach and implementation, and evaluation. The materials covered included an introduction to IoT concepts based on ESP8266, pond monitoring, milkfish feed management, and the implementation of WebGIS as a digital mapping system for the Kalingga milkfish ponds.The activity was attended by 20 students from MA NU Ujungwatu and was conducted in a participatory manner through experiential learning. The results of the activity demonstrated an increase in students’ understanding of the application of technology in milkfish farming, as well as heightened awareness of the importance of efficient and sustainable pond management. The main output of the program is the Kalingga Milkfish Pond WebGIS, which can be utilized as a digital medium for education and monitoring of pond areas. This program contributes to improving students’ technological literacy while supporting the strengthening of pond operational systems based on digital innovation.

Desty Endrawati Subroto; Ismail Pahmi; Ratu Bilqis Nurhaida; Devi Nurviyanti

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

This study aims to examine the application of artificial intelligence (AI) in learning to write scientific papers and its impact on the level of originality of students in the Indonesian Language and Literature Education Study Program (PBSI) Semester VI at Bina Bangsa University. This study uses a qualitative method with a descriptive approach, which was conducted through reference searches and interviews with 30 of the total 35 students. The results of the study indicate that AI is utilized functionally as an aid in the writing process, such as compiling outlines, paraphrasing, developing ideas, and reviewing writing. Based on the interview results, the use of AI platforms is dominated by Chat GPT at 50%, followed by Perplexity at 27%, and Gemini.ai at 23%. These findings indicate that students do not rely on a single platform, but rather utilize various technologies adaptively according to their needs. In terms of discussion, the use of AI has a positive impact in the form of improved writing quality, time efficiency, development of creative ideas, increased digital literacy, and the provision of instant feedback. However, there are also challenges that arise, such as the potential for decreased originality, dependence on AI, the risk of violating academic ethics, information bias, and data privacy issues. Therefore, AI should be used as a tool, not a substitute for students' critical thinking skills. This research emphasizes the importance of using AI wisely, critically, and responsibly so that students can produce original, high-quality, and integrated scientific work in the digital age.

Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Farah Salsa Nabila; Yanto Haryanto; Bhakti Aryani; Fitria Dewi Rahmawati

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Breast tumors are classified into two types, namely benign and malignant tumors, the latter commonly referred to as breast cancer. Breast cancer is one of the major health problems affecting women worldwide, including in Indonesia. According to WHO data in 2022, there were 2.3 million breast cancer cases with 685,000 deaths globally, while in Indonesia, 396,914 cases and 234,511 deaths were reported. The high incidence rate is exacerbated by low public awareness in recognizing early symptoms and performing early detection, resulting in 60–70% of cases being diagnosed at an advanced stage, supported by findings that 65.6% of female students still have a low level of knowledge. Female students were selected as research subjects because they are in a vulnerable reproductive age group and have an important role in increasing awareness of early detection, yet they still have limited knowledge. Based on this, this study aims to design a web-based early detection system for breast tumor risk using the Forward Chaining method, which functions as a tool to identify early symptoms, assess risk levels, and provide information on prevention and initial management. This study employed the method with the Expert System Development Life Cycle (ESDLC) model, consisting of the stages of assessment, knowledge acquisition, design, testing, and documentation, along with the Forward Chaining inference method.

Irfan Swanto Yusni; M. Rizky Kurniawan; Mukhlisin Nata Hudin; Syarifuddin Syarifuddin; Ferralia Eka Putri

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology in the Society 5.0 era presents both challenges and opportunities in history teaching, particularly regarding teachers’ ability to integrate technology and adapt to changes in students’ learning styles. This study aims to analyse the challenges faced by teachers and the strategies employed in digital-based history teaching. The method used is a Systematic Literature Review (SLR) employing the PRISMA approach, involving the stages of identification, screening, eligibility assessment, and inclusion of scientific articles published between 2020 and 2025. From the selection process, 25 relevant articles were identified for qualitative descriptive analysis. The findings indicate that teachers’ digital literacy levels remain at a moderate level and are unevenly distributed, thereby affecting the sub-optimal integration of technology into teaching. Furthermore, changes in students’ learning styles which are increasingly technology-oriented require more interactive and contextual pedagogical innovations. On the other hand, the use of digital media has proven capable of enhancing student motivation and learning outcomes, although this is still hindered by limitations in infrastructure and teachers’ technical competencies. The abundance of historical information on the internet also poses challenges regarding the validity of sources, thus necessitating the strengthening of digital literacy and critical thinking. The implications of this research underscore the importance of the ongoing development of teachers’ digital skills, the improvement of educational facilities, and the implementation of innovative teaching models to ensure that history teaching becomes more relevant and effective, and is capable of fostering critical thinking skills in pupils in the digital age.

Nadya Fadhilah Lubis; Andini Audiansyah; Halimahtussakdiah Halimahtussakdiah; Muhammad Syaifullah

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This article analyzes the nature of knowledge (al-‘ilm) from the perspective of Islamic educational philosophy amid the current wave of secularization of knowledge, which has produced a dichotomy between religious knowledge and general knowledge. This study employs a qualitative descriptive method with a literature review approach. The findings indicate that in Islamic philosophy, knowledge is not merely understood as an accumulation of empirical data, but also as light (nūr) that connects the subject and the object through a divine intermediary (wasilah ketuhanan). The sources of knowledge include revelation, reason, and sensory perception, which are operationalized through the instruments of the heart (qalb) and intellect (‘aql). This understanding affirms that knowledge possesses both intellectual and spiritual dimensions that are interrelated and inseparable. Furthermore, the implication of this conception of knowledge is the necessity of reconstructing the Islamic education curriculum in an integrative and interconnected manner to overcome the existing dichotomy of knowledge. Thus, Islamic education is expected to produce the ideal human being (insan kamil) who achieves a balance between intellectual intelligence and spiritual depth. The findings also emphasize the importance of epistemological integration in modern Islamic education systems and the strengthening of spiritual values in the learning process.