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I Kadek Pande Ivnata Kusuma; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.

I Kadek Pande Ivnata Kusuma; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.

Lisdayanti Tinambunan; Jesica Carolina; Elisabet Elisabet; Matius Timan Herdi Ginting

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to implement the Christian Religious Education and Character Education (PAK) teaching module in grade V of SDN 1 Sabaru, Palangka Raya, with a focus on the topic “Jesus Was Crucified, Died, and Risen for Me.” The learning process is designed to support students’ spiritual and character development through an interactive and project-based approach. Teaching methods include group discussions, the use of miniature media as visual learning aids, collaborative activities, and guided reflection on Christian values relevant to students’ daily experiences. The results of classroom observations show that most students are active, enthusiastic, and involved in the learning process, able to understand the theological meaning of the crucifixion, death, and resurrection of Jesus, and apply the values of love, gratitude, and responsibility in everyday life. Obstacles found include a lack of self-confidence in some students and less optimal group dynamics during activities. These findings serve as important evaluation materials for improving the effectiveness of future learning implementation

Sihono, Ridwan Faqih; Havid Nur Solikhin; Mahmud Arif

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to explore the philosophy of Islamic education grounded in tolerance by revisiting the influential ideas of Gus Dur and assessing their significance for the younger generation in contemporary society. Adopting a qualitative descriptive approach through document analysis, in-depth interviews, and thematic interpretation, the research highlights that values such as tolerance, humanism, intellectual freedom, and respect for diversity are essential foundations for shaping modern Islamic education. The findings indicate that incorporating these principles into educational curricula not only enriches the learning experience but also strengthens inclusive and participatory teaching practices, fostering an environment that encourages open dialogue, mutual understanding, and moderation. Furthermore, the study emphasizes that systematic integration of Gus Dur’s educational philosophy can contribute to the development of students’ critical thinking, ethical awareness, and social responsibility, ensuring that Islamic education remains relevant and responsive to contemporary societal challenges. Overall, the research concludes that implementing these values consistently is crucial for advancing a modern, tolerant, and pluralistic approach to Islamic education that benefits both individuals and society as a whole.

Rifqi Ilham; Tatang Hernawan; Romli Romli; Tri Cahyanto

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the bioethical and Sharia dilemmas arising from the production of slaughter-free meat through animal cell culture as a modern food innovation. Concerns regarding the halal status of the cell source, the use of culture media such as Foetal Bovine Serum, and ethical issues related to animal welfare necessitate an in-depth analysis of the halal status and moral implications of this technology. The research method employs a literature study with a descriptive qualitative approach, reviewing journals, books, and contemporary fatwas related to cultured meat, bioethics, and Islamic law. The results indicate that the Sharia aspect heavily depends on the cell source, the medium used, and the culture process, while the bioethical perspective highlights animal welfare, scientific transparency, and the moral responsibility of researchers. Furthermore, the acceptance among Muslim communities is significantly influenced by trust in halal certification bodies and the availability of transparent information. This study affirms the need for biotechnology-based halal standardization and the development of fully halal media and supporting materials to ensure the widespread acceptance of cultured meat in the future.

Vindi Tyastutik; Anggun Wida Prawira; Aqila Lintang Qatrunnada; Afiqah Lituhayu Izzatunnisa

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study examines how integrating local ecological wisdom and eco-literacy education fosters environmental awareness, behavioral transformation, and health outcomes among Indonesian primary school students. The research responds to the ecological paradox of rapid technological growth amid worsening environmental degradation, where youth eco-literacy remains below 45%, indicating a gap between environmental knowledge and sustainable action. The study aims to develop a culturally responsive model of sustainability education that connects environmental ethics, cultural identity, and public health. Using a qualitative case study design, the research was conducted at SD Islam Kreatif Mutiara Anak Sholeh, Sidoarjo, East Java, from July to August 2025, involving 60 students and six teachers. Data were collected through semi-structured interviews, observations, and document analysis. Four major themes emerged: (1) cultural narratives as catalysts for environmental awareness, (2) eco-literacy as experiential and behavioral transformation, (3) collaborative learning as collective environmental agency, and (4) eco-health as psychosocial and physical well-being. Findings show that integrating Majapahit-era ecological values and local storytelling into eco-brick and composting projects enhanced students’ responsibility, cooperation, and emotional balance. The study synthesizes Eco-pedagogy, Constructivism, and Eco-health frameworks into a Culturally Responsive Eco-Health Pedagogy, demonstrating that sustainability learning rooted in culture and participation promotes both environmental and health outcomes. This model contributes to the global Education for Sustainable Development (ESD) 2030 agenda by linking culture, ecology, and well-being in primary education.

Nurdelia Nasution; Salsah Br. Nainggolan; Reva Angelina; Annisa Ananda Utomo; Syamsul Bahri

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2025 Asosiasi Periset Bahasa Sastra Indonesia

William Shakespeare’s drama Antony and Cleopatra illustrates various aspects of hedonism, especially in the pursuit of love, power, and desire. These behaviors are reflected in the way the characters prioritize personal pleasure over political duty, showing how immediate gratification often clashes with responsibility. This study aims to explore the different types of hedonism represented in the play. A qualitative descriptive approach is used to analyze the dialogues and actions of the main characters, Mark Antony and Cleopatra, based on Weijers’ (2012) framework. The results reveal six categories of hedonism: folk hedonism (30%), value/prudential hedonism (20%), motivational hedonism (15%), normative hedonism (12.5%), utilitarian hedonism (12.5%), and egoist hedonism (10%). Among these, folk hedonism is the most dominant, particularly in Antony and Cleopatra’s pursuit of love and passion without considering the consequences for their political roles. The research shows that Antony and Cleopatra reflects how the pursuit of personal pleasure can shape character development, create conflict, and even lead to tragedy, illustrating timeless patterns where short-term desires overshadow long-term responsibilities.

Hapsari, Cecilia Indah; Agung Winarno; Subagyo Subagyo

Jurnal Budi Pekerti Agama Kristen dan Katolik 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The background of this research stems from the need to reexamine the position of theories of truth in the philosophy of science as a basis for the formation of scientific ethics amid the increasingly complex development of modern science. The concept of truth not only functions as an epistemological guideline in determining the validity of knowledge, but also has a normative dimension that influences the integrity, honesty, and responsibility of scientists in the research process. Based on this, this study aims to analyze various theories of truth, including correspondence, coherence, pragmatism, consensus, performativity, deflationism, and foundationalism, and to explain the relevance of each approach to the formation of scientific ethics. This study uses a literature review method with a descriptive-analytical approach through a systematic search of relevant journals, books, and academic sources, which are then analyzed through thematic synthesis to obtain a comprehensive conceptual understanding. The findings show that each theory of truth has a unique contribution to building scientific ethics. Correspondence emphasizes the importance of empirical verification, coherence emphasizes rational consistency, pragmatism highlights theoretical functionality, consensus places scientific dialogue as the legitimization of knowledge, performativity connects truth with action, the deflationary approach emphasizes clarity of language, and foundationalism provides a stable epistemic foundation. The implications of this research show that the integration of these various theories can form a more robust, holistic, and adaptive framework of scientific ethics to the demands of modern scientific practice. This framework is expected to strengthen an honest, transparent, and accountable scientific culture, while opening opportunities for the development of epistemology-based research ethics guidelines in the future.

Syafi’ul Amin; Siti Inayatul Umaroh; Ana Achoita

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the perspectives of Akidah Akhlak teachers on the implementation of moral education through the teaching of the Ta’lim al-Muta’allim book as a strategy to prevent bullying at MTs Islamiyah Syafiiyah Sedan. The background of the study is the growing prevalence of bullying in schools, including verbal, physical, and social forms, which demands an approach to moral education that not only transfers knowledge but also internalizes values essential for shaping students’ character and self-control. This research employs a descriptive qualitative method using interviews, observations, and documentation. The research subjects are Akidah Akhlak teachers who directly teach Ta’lim al-Muta’allim. The data were analyzed through reduction, display, and conclusion drawing. The findings show that teachers view the book as strategically valuable for developing students’ moral character because it provides guidance on proper conduct toward teachers, peers, knowledge, and the learning environment. According to the teachers, applying the values presented in the text helps foster respect, empathy, and social responsibility, which contributes to preventing bullying behaviors. In classroom practice, teachers integrate these values through exemplary behavior, contextual advice, and reflective discussions following reading activities. Thus, the teaching of Ta’lim al-Muta’allim serves not only as academic material but also as a medium for instilling moral values that support the creation of a school culture grounded in good morals and free from bullying. These efforts strengthen students’ awareness and encourage positive daily interactions within the school.

Chaudhary , Himanshu; Sharma, Meenu

SocioHumania: Journal of Social Humanities Studies 2025 Yayasan Mabadi Iqtishad Al Islami

India faces a persistent civic deficit reflected in weak civic sense, low compliance with public norms, and a structural imbalance between rights and duties. Although ancient Indian traditions emphasized collective responsibility, colonial legacies, institutional weaknesses, and growing socioeconomic disparities have eroded civic culture. This study employs qualitative content analysis using historical texts, constitutional provisions, judicial interpretations, comparative international case studies, and interdisciplinary scholarly literature. Thematic coding is used to analyze the socio-legal, political, and educational roots of India’s civic deficit. Findings reveal that India’s civic deficit stems from interconnected structural factors: weak enforcement of laws, lack of experiential civic education, limited trust in institutions, political interference, and socioeconomic inequality. Comparative insights from Japan, Nordic countries, Singapore, and Brazil demonstrate that civic sense improves when experiential education, strong institutional integrity, and participatory governance coexist. Addressing India’s civic deficit requires systemic reforms: reorienting civic education toward experiential learning, strengthening judicial independence, enforcing rules consistently, expanding participatory mechanisms, and promoting community-level ownership. Comparative models show that long-term cultural change requires both structural reforms and citizen-centered engagement.

Shabanov, Zeynaddin Musennif; Elshad, Gulay Yusifli; Yusifov, Elshad

Journal of Islamic Law and Legal Studies 2025 Mabadi Iqtishad Al Islami

This study explores Islamic legal perspectives on climate justice by integrating environmental ethics with economic responsibility within the wider framework of Sharia. Using a qualitative library research approach, it examines classical sources such as the Qur’an, Hadith, and uṣūl al-fiqh, alongside contemporary works on Islamic environmental ethics, sustainable development, and climate governance. The findings show that Islamic principles—including khalifah (stewardship), mīzān (balance), ‘adl (justice), and maslahah (public interest)—provide a strong ethical foundation for addressing climate change and preventing environmental corruption (fasād). The Maqāṣid al-Sharī‘ah, particularly the preservation of life, property, lineage, and the environment, support environmentally conscious policies and sustainable economic practices. Islamic finance instruments such as green sukuk and ESG-aligned investments further promote ecological responsibility. Overall, Islamic legal and economic traditions offer a comprehensive framework that links environmental sustainability with socio-economic equity, positioning Islamic thought as an important contributor to global climate justice discourse.

Desy Qonitah; Keysha Putri Shafa Az Zahra; Moh. Faizin

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study discusses the concept of lifelong education from an Islamic perspective by highlighting the thoughts of Ibn Khaldun as a prominent figure in the history of education. Using a qualitative method based on a literature study, this research examines sources from the Qur’an, Hadith, and related scholarly works to understand the theological and philosophical foundations of lifelong education. The findings indicate that education in Islam is viewed as a continuous process that takes place from birth until the end of life. Ibn Khaldun emphasized the importance of a gradual and systematic learning process, as well as the use of methods that align with learners’ developmental stages. This concept is consistent with the demands of modern education, which emphasize active, creative, and adaptive learning. Furthermore, the study highlights various forms of lifelong education implementation, such as vocational, professional, civic, and cultural education. These findings affirm that lifelong education is an essential necessity in responding to social, technological, and civilizational dynamics, while also constituting an act of worship and a human responsibility as khalifah (stewards) on earth.

Fery Suryono

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research undertakes a comparative analysis of the concept of divorce within the frameworks of Islamic Family Law and Buddhist Ethics. Marriage, recognized as a profound bond of both physical and spiritual union, holds significant value in both religious traditions. However, contemporary social realities reveal a high incidence of divorce, prompting a critical examination of the legal and ethical mechanisms governing its dissolution. Within Islamic jurisprudence, divorce (talak) is permitted but considered detestable by Allah, governed by stringent procedural mechanisms including talak (the husband’s right), khulu’ or gugat cerai (the wife’s right to initiate), and fasakh (judicial intervention). These processes carry clear legal implications concerning the waiting period (iddah), the possibility of reconciliation (rujuk), and the division of marital property. Conversely, while Buddhism does not explicitly prohibit divorce, the teachings of the Buddha strongly encourage spouses to exhaust all avenues for peaceful conflict resolution before considering separation as a last resort. The ethical framework in Buddhism grants equal rights to both parties to dissolve the marriage. This study employs a qualitative descriptive analytical method through library research, drawing upon primary legal texts such as Indonesia’s Law No. 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI) for Muslims, alongside the Vinaya Pitaka for adherents of Buddhism. The findings indicate that while both traditions view divorce as a final option, they diverge fundamentally in their legal structures; Islamic law establishes specific, gender-differentiated rights and obligations, whereas Buddhist ethics emphasize mutual consent and personal responsibility without formal legalistic procedures. The research concludes by recommending that couples, regardless of faith, prioritize reconciliation and peace, aligning with the core principles of both religions, and urges policymakers and legal practitioners to promote harmonious family life and reconsider legal frameworks that might better serve the welfare of children and families.

Singhal , Shivani; Sharma, Meenu

TechComp Innovations: Journal of Computer Science and Technology 2025 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This article examines the evolving discourse on granting legal personhood to Artificial Intelligence (AI) by analyzing jurisprudential foundations, global regulatory frameworks, and emerging challenges in liability attribution. As AI systems acquire higher autonomy, opacity, and decision-making independence, traditional human-centered legal structures struggle to assign responsibility for AI-generated harms. Through a qualitative methodological approach, involving library research and content analysis, this study evaluates whether limited or functional legal personhood can serve as a viable solution to accountability gaps created by advanced AI systems. The discussion explores key themes including AI autonomy, black-box decision processes, digital identities in virtual environments, metaverse avatars, and the boundaries of existing tort and contract law. Comparative insights from the European Union, the United States, and India highlight significant divergences in regulatory approaches, particularly regarding “electronic personhood,” strict liability models, and AI-specific safeguards. Findings indicate that while full personhood is premature, a hybrid framework—combining functional personhood, risk-based regulation, and AI-focused accountability mechanisms—could enhance legal clarity, promote responsible innovation, and strengthen public trust. This study contributes to the ongoing global effort to conceptualize AI legal personhood within modern socio-digital ecosystems.

Nofa Aullia Dzikri Gunawan; Muh. Habibulloh

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of digital media has created a communication pattern in which information spreads quickly and often without verification. In this situation, hoaxes and disinformation have emerged as a serious threat that affects social trust, religious harmony, and individual behavior in online spaces. This study aims to explore Qur’anic principles that are relevant for building critical awareness, especially through the momentum of Nuzul Qur’an as an illustration of revelation that guides people in understanding messages accurately. The research uses a qualitative descriptive-analytical design with a thematic tafsir approach to examine verses related to verification, prohibition of false speech, and speaking truth. Primary sources consist of the Qur’an and classical as well as modern commentaries, while secondary sources include books and scientific articles on digital literacy and misinformation. The findings show that Qur’anic principles such as tabayyun, avoidance of false accusation, and responsibility in communication are aligned with core elements of digital literacy that require users to identify reliable sources and evaluate messages before sharing. The conclusion suggests that integrating Qur’anic ethical values into digital literacy programs can reduce the circulation of hoaxes and strengthen a culture of truth in digital interaction.

Linda Fajarwati; Amanda Dwi Rahmawati

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

Indonesian families are currently still faced with various challenges, including the low knowledge of mothers about childcare, which can have an impact on child development. This is crucial and a sign that there is a need to improve competence as parents, therefore the Great Parents School provides a way to overcome problems in childcare practices. This study aims to explain the transformation of young mothers who have participated in the Great Parents School program. This study uses a qualitative approach with a descriptive method, the informants in this study are young mothers who have undergone the Great Parents School program and accompanying facilitators, while the data collection process uses observation, interviews, and documentation with the research location in Sumbersari District, Jember Regency. The results of this study show that the empowerment process refers to the ACTORS theory, namely authority, self-confidence, trust, opportunity, responsibility, and support for mothers who have attended the Great Parents School. Mothers who have attended the Great Parents School have experienced improvements in their knowledge, attitudes, and skills related to childcare. This improvement can be seen through their understanding of the role of parents, the application of family functions such as instilling religious values, compassion, and protection, as well as the application of parenting and discipline patterns, and an understanding of communication skills. Therefore, it can be concluded that the Great Parents School serves as a bridge for mothers to become more empowered through improvements in childcare.

Deva Mahendra Caesar Bimantya; Isharyanto Isharyanto

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Constitutional Court (MK) “Decision Number 60/PUU-XXII/2024 marks an important shift in the practice of judicial review, whereby the Constitutional Court not only invalidates legal norms, but also establishes new substantive norms in cases involving open legal policy. This action reflects the tendency of positive legislature, which theoretically expands the scope of judicial authority beyond the limits of negative legislature. This study aims to analyse the implications of this ruling on the legislative function of Indonesia Parliament (DPR), particularly in the context of its constitutional responsibility to respond to and accommodate new norms established through court rulings. Using normative legal research methods and a conceptual approach, this study finds that the DPR's suboptimal institutional response to the substance of the ruling indicates serious challenges in harmonising the constitutional system that guarantees the effectiveness of norms, legal certainty, and the principle of checks and balances. This study contributes to proposing a model of inter-institutional coordination or parameters for the judicialisation of norms to ensure the balance of power, as well as criticising and clarifying the boundaries of the roles of each state institution in the context of corrective legislation based on judicial decisions.

Wifa Shabilla; Tazkia Widia Ardani; Siti Nurhaliza; Dea Rizki Desambari; Zhafira Nasywa Adriyanasta +3 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

Tazkia Widia Ardani; Wifa Shabilla; Siti Nurhaliza; Dea Rizki Desambari; Zhafira Nasywa Adriyanasta +3 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

Godensia Baina; Maria Febriani Dhone; Yufentus Ngenta; Yohanes Pemandi Lian

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study explores the implementation of sustainable accounting practices in the management of Pasir Panjang coastal tourism by examining how local cultural values and community personality influence sustainability-driven decisions. Using a qualitative approach, data were collected through interviews, field observations, and documentation analysis involving local community members, tourism actors, and village government representatives. The findings indicate that sustainable accounting is not only understood as an administrative or financial reporting system, but also as a framework shaped by cultural norms, collective identity, and local wisdom. Elements such as communal responsibility, environmental awareness, and traditional stewardship practices significantly contribute to how sustainability initiatives are planned, recorded, and evaluated. Furthermore, the personality traits of the local community—such as openness, cooperation, and strong social cohesion—play an essential role in ensuring inclusive participation and shared accountability. This study concludes that integrating cultural values and community character enhances the effectiveness of sustainable accounting practices in coastal tourism management and encourages long-term environmental and socio-economic resilience.