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Tazkia Nur Fateha; Syafiin Mansur

Reflection : Islamic Education Journal 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

In recent decades, the concept of healing has developed rapidly, no longer limited to the medical and psychological fields, but also includes spiritual and religious aspects. In the Islamic view, the Qur'an contains the concept of healing through the term syifa', which means healing or medicine for illnesses, both physical and spiritual. This study aims to formulate an understanding of healing in the perspective of the Qur'an by studying verses containing the word syifa', such as QS. Yunus: 57, An-Nahl: 69, and Ash-Syu'ara: 80. The method used is qualitative research based on literature studies by examining various classical and modern interpretations to understand the meaning, context, and values ​​contained therein. The results of the study show that although healing and syifa' are both related to the healing process, they have different foundations. Healing emphasizes more on psychological processes and human experiences, while syifa' is rooted in the teachings of monotheism and describes God as al-Shāfī. The Healer. In the Qur'an, healing does not only mean freedom from physical illness, but also includes inner peace and spiritual closeness to God. Classical interpretations focus more on moral and spiritual aspects, while contemporary interpretations develop these concepts into psychospiritual healing concepts relevant to modern life.

Nikhlah Ziyadaturrohmah; Syafiin Mansur; Wita Wita; Muhamad Zaky Hamdie; Maelina Putri Maratu Sholihah

Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The meaning of gratitude according to the perspective of the Qur'an and its relationship to modern human life which is influenced by technological advances, materialistic lifestyles, and social pressures. In the view of the Qur'an, gratitude is not merely expressed through words, but involves the awareness of the heart, verbal words, and real actions as a form of recognition of the blessings given by Allah SWT. Gratitude also functions as a reflection of faith that combines spiritual, moral, and social elements. In the context of modern life, the meaning of gratitude has shifted due to consumptive lifestyles and the culture of seeking recognition on social media, which has an impact on decreasing feelings of satisfaction and inner peace. This study uses a qualitative approach with a library research method through a review of the verses of the Qur'an, tafsir books, and various relevant academic literature. The results of the study show that the teachings of gratitude in the Qur'an play an important role in maintaining spiritual, emotional, and spiritual balance in the midst of modern life. The application of an attitude of gratitude has been proven to improve mental health, strengthen social relationships, and reduce materialistic tendencies. Furthermore, the value of gratitude can serve as a moral guideline for Generation Alpha, enabling them to balance technological advancement with spiritual life. Overall, the teachings of gratitude in the Quran remain universally relevant, not only as a religious obligation but also as a spiritual and social necessity that can bring happiness, serenity, and meaning to life amidst the dynamics of the digital age.

Griselda Okta Viani; Helsa Aprilia H Mamud; Tiara Tiara

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

Daariin Dewi Nabiilah; Safira Permata Kristia Putri; Tries Ellia Sandari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Anizar Maulana Ibrahim; Ashadiva Dinanti Puteri; Ahmad Ridho; Alif Musyafa Karim

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the emergence of public controversy surrounding the alleged sexual harassment case involving the preacher Gus Elham, which has sparked widespread debate about ethical boundaries in da’wah activities. This phenomenon reflects a moral and social crisis in contemporary da’wah practices, particularly in relation to power relations, child protection, and the moral responsibility of religious figures as public role models. This study aims to analyze violations of da’wah ethics in this case from moral and social perspectives, as well as to identify its impact on public trust in preachers and religious institutions. The method used is a descriptive qualitative approach through the analysis of online news, public statements, social media posts, interview recordings, and da’wah-related content associated with the case. The findings indicate that the actions in question not only violated norms of decency but also revealed a failure to understand principles of child protection and ethics of da’wah based on akhlakul karimah. Socially, the case demonstrates a moral crisis affecting religious authority and an increase in public skepticism toward religious figures. The implications of this study emphasize the importance of formulating stricter da’wah codes of ethics, strengthening ethical literacy among preachers, and integrating child protection values into da’wah practice to prevent similar cases from recurring.

Resti Yulastri; Putri Ramadhon; Defriani Defriani

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

This study examines the integration of Islamic digital literacy into Islamic Religious Education (PAI) as a preventive effort against the negative impacts of social media on Generation Z. The background of this research arises from the increasing dependence of Gen Z on digital platforms, which significantly influences their religious understanding, behavior, and character development. The study aims to identify the level of students’ digital literacy, explore how PAI teachers integrate Islamic values into digital learning activities, and analyze the implications of this integration for students’ online behavior. Using a sequential explanatory mixed-methods design, quantitative data were collected through Likert-scale questionnaires, followed by qualitative data obtained from interviews and documentation. The findings reveal that Gen Z demonstrates high social media engagement but limited critical abilities in verifying online religious information, making them vulnerable to misinformation, moral degradation, and unhealthy digital habits. However, when PAI instruction incorporates Islamic digital literacy—such as tabayyun, ethical communication, and value-based content analysis—students show improved critical thinking, ethical awareness, and responsible social media use. The study concludes that integrating Islamic digital literacy into PAI provides a strategic educational framework to strengthen students' digital ethics, enhance their resilience against harmful online content, and promote a balanced, value-driven engagement with digital media.

Ardini, Fhina; Amalia, Niesa; Ramadhan, Viona Putri; Syaputra, Adrian; Rizqa, Miftahir

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

This study examines the inconsistency between the messages and behaviors of online preachers from Generation Z within the perspective of Islamic education. In the digital era, social media platforms such as TikTok, YouTube, and Instagram have become primary spaces for modern da’wah that are interactive and appealing to younger audiences. However, this advancement also presents significant challenges, particularly the dissonance between the Islamic values conveyed and the preacher’s actual behavior in the public sphere. This research employs a library research method by analyzing theories of communication, digital media, and Islamic education. The findings indicate that the main factors contributing to this inconsistency include algorithmic pressure from social media, commercialization of da’wah, lack of religious mentorship, and the digital culture of Gen Z that prioritizes popularity. From the standpoint of Islamic education, this phenomenon underscores the importance of integrating digital literacy, online preaching ethics, and character formation into both formal and non-formal educational curricula. Therefore, this study recommends strengthening the role of Islamic educational institutions in guiding young preachers so that digital da’wah remains ethical, educational, and truly reflective of authentic Islamic moral and spiritual values.

Trisnawati, Tri Endang; Fadillah, Nurul; Azwa, Nurul; Yulastri, Resti

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

The advancement of digital technology encourages the need for innovative learning strategies capable of strengthening students’ moral character amid the decline in discipline, responsibility, and empathy among learners. This study aims to analyze how project-based digital storytelling influences the improvement of students’ morals and how its implementation process occurs within an educational context. The research method used is library research by examining books, journals, and relevant scientific sources related to students’ moral development, project-based learning, and digital storytelling. The analysis was conducted through content analysis to identify key concepts, findings from previous studies, and the relationship between storytelling strategies and the internalization of moral values. The results indicate that digital storytelling is effective as a learning medium because it can integrate cognitive, affective, and technological aspects into a meaningful learning experience. Through the processes of planning, scriptwriting, digital production, and project presentation, students are actively involved in understanding and internalizing moral values such as honesty, empathy, responsibility, and discipline. In addition, digital narratives can build emotional connectedness that strengthens moral feeling and encourages students’ moral action in daily life. These findings imply that project-based digital storytelling can serve as an innovative pedagogical strategy to reinforce character education in schools, especially in facing the challenges posed by technological development and behavioral changes in the digital generation.

Muhammad Farij Al-Kahfi; Mahmud Arif; Ridwan Faqih Sihono

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

The development of modern scientific knowledge, which tends to be secular, has created a dichotomy between religious sciences and general sciences within Islamic education systems. This condition has encouraged the emergence of the idea of the Islamization of knowledge as an effort to restore knowledge to a tawhidic framework. This study aims to examine how the concept of the Islamization of knowledge is represented in Ahmad Tafsir’s book Filsafat Pendidikan Islami. This research employs a qualitative library study using content analysis and a philosophical approach to both the primary text and supporting literature. The findings show that although Ahmad Tafsir does not explicitly use the term “Islamization of knowledge,” the idea is strongly reflected in his construction of epistemology, his concept of the human person, the curriculum, and the educational processes he proposes. At the epistemological level, Tafsir positions revelation as the highest source of value that guides reason and experience, aligning with the principles of the Islamization of knowledge that reject secularist assumptions in the development of knowledge. In the domain of curriculum and educational design, the integration of religious sciences and modern sciences becomes a foundational principle that eliminates the dichotomy of knowledge and emphasizes a tawhidic orientation. The educational process is understood as a space for value internalization, character formation, and moral exemplarity, uniting knowledge with ethics. This study concludes that Ahmad Tafsir’s thought provides an important contribution to the development of an integrative Islamic educational paradigm rooted in tawhid while remaining responsive to the dynamics of modern scientific knowledge.

Putri Sintia; Nur Fakhrunnisaa; M Arief

Jurnal Inovasi Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The development of social media as a space for disseminating information has presented opportunities as well as challenges in religious learning for students. TikTok, as a digital platform that is popular among the younger generation, provides a variety of Islamic content with the theme of fiqh and morals that have the potential to affect users' religious understanding. This study aims to analyze the influence of Islamic content on TikTok with the theme of fiqh and morals on the religious knowledge of students of the PAI Study Program UIN Palopo. The research method used a quantitative approach with multiple linear regression analysis of 268 respondents selected through random sampling techniques. The results of the study show that the content of fiqh has a positive and significant effect on students' religious knowledge, so that content that contains explanations of the laws of worship can improve religious understanding. Moral content has also proven to be significant, especially because of the presentation of moral values that are simple and relevant to student life. Simultaneously, the two variables contributed 61.3% to the increase in religious knowledge. These findings confirm that TikTok plays a role as an effective informal learning medium, although the limitations of the duration of the content make the understanding formed not always deep. This research implies the need to strengthen digital literacy and students' critical attitudes in filtering religious content so that the understanding obtained is more comprehensive and accurate.

Abdussalam Jabaruddin Yamjirin

Animated cartoons transcend mere entertainment, offering a rich linguistic landscape that mirrors real-world interactions. This study investigates the pragmatics of directive speech acts, focusing on command strategies in Hey Arnold!, a series celebrated for its realistic portrayal of childhood social dynamics. The episode "Full Moon" serves as a case study, capturing relatable scenarios of peer influence, authority, and moral dilemmas frequently encountered in communities. Using frameworks from Leech (1983), Brown and Levinson (1987), and Blum-Kulka (1987), commands are categorised into direct, indirect, politeness-enhanced, and justification-driven forms. Results reveal that institutional figures employ bald-on-record commands to assert dominance, while peer interactions favour indirect and mitigated directives. Justification-based strategies emerge as tools for subtle persuasion, reinforcing Blum-Kulka’s claim that rationalisation fosters compliance. This research underscores that animated cartoons are not simplistic; they act as linguistic laboratories reflecting real-world discourse. By decoding how commands function in fictional dialogue, we gain deeper insights into the nuanced mechanics of directive speech act strategies in everyday communication. Hey Arnold! exemplifies how language shapes social hierarchies and power dynamics, offering valuable perspectives on the interplay between speech acts and social behaviour.

Aliya Zulva Ahsani; Aulia Shifa Alshafiera; Anggraini Citra Fatmala; Mohammad Faizin

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

This study aims to analyze the definition and concept map of Islamic Education (IPI) within the philosophical framework of Prof. Dr. Hasan Langgulung. IPI is strategically positioned as a discipline that bridges theoretical studies and educational practices in responding to contemporary challenges, while also serving as a foundation for character formation. The method used is library research with a qualitative approach, analyzing primary and secondary documents to synthesize a complete IPI concept map. The results of the study show that Langgulung defines IPI comprehensively as a normative field of science, exploring the process of multi-dimensional human growth (physical, soul, mind, spirit), and utilizing integrative sources of knowledge (revelation, reason, experience). This approach is based on three solid philosophical pillars: Ontology (human nature and fitrah), Epistemology (integration of revelation, reason, and experience), and Axiology (utility values to form a perfect human being). Langgulung's thinking elevates the discussion of IPI from the operational level (Tarbiyah, Ta'lim, Ta'dib) to the philosophical level, providing a solid foundation for IPI as a complete discipline.The ultimate goal is to produce a perfect human being capable of fulfilling the balanced roles of 'Abdullah (servant of God) and Khalifatullah fil Ardh (leader on earth), by optimizing the full potential of human nature. This educational model is considered relevant in contemporary discourse to integrate religious and general knowledge and address the moral crisis.

Aida, Nur; Aini, Nur; Hariyanti, Melpa; Adelina, Rika Fitri; Anisa, Sangkot +1 more

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to analyze the educational values contained in the Dalihan Na Tolu culture in the Mandailing community and its relevance to character education in schools. The research approach used is qualitative descriptive with data collection techniques through interviews, observations, and documentation of traditional leaders and the Mandailing community in Mandailing Natal Regency. The results of the study show that Dalihan Na Tolu, which includes the principles of Somba Marhula-hula, Elek Marboru, and Manat Mardongan Tubu, contains educational values such as respect, responsibility, empathy, cooperation, and mutual cooperation. These values have a strong relevance to character education in elementary school. The culture of Dalihan Na Tolu not only serves as a social system, but also as a source of moral and character education for the younger generation. In addition, the application of these traditional values in the context of modern education can strengthen students' cultural identities and foster mutual respect in the school environment. The integration of Dalihan Na Tolu into learning also has the potential to be an effective pedagogical strategy to build a harmonious and characterful school culture.

Darmawati Darmawati; Abdullah Firdaus; Jaya Jaya

This study, titled “Happiness According to Hamka and Its Relevance to Efforts to Overcome Mental Distress,” is motivated by the increasing mental strain experienced by modern society, which is reflected in rising levels of stress, anxiety, loss of life meaning, and various forms of depression. These symptoms indicate a deeper spiritual and emotional imbalance that cannot be resolved solely through clinical approaches, but requires insights from philosophical and religious thought. The purpose of this research is to reexamine Hamka’s concept of happiness and identify its relevance in supporting efforts to reduce mental distress in contemporary life. Using a qualitative-descriptive method with a library research approach, this study reviews Hamka’s key writings such as Tasawuf Modern, Falsafah Hidup, and Lembaga Budi alongside literature on psychology and mental health. Through a hermeneutic-philosophical analysis, the study finds that Hamka defines happiness as inner tranquility rooted in faith, sincerity, and spiritual connection with God, rather than material satisfaction or outward pleasures. He emphasizes that true happiness is achieved when intellect, emotion, and faith interact harmoniously, allowing individuals to manage desires, accept destiny, and uphold moral awareness. This perspective is highly relevant for addressing mental distress today, as Hamka highlights the importance of spiritual strengthening and purification of the soul as forms of internal healing capable of fostering resilience and emotional stability.

Arif Syofyan Hadi

World Journal of Islamic Learning and Teaching 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Moral learning in junior high schools often faces challenges in improving the understanding and application of moral values in everyday life, especially in the material of Trustworthiness and Honesty. This paper is intended to explain the design of the Problem-based learning (PBL) learning method as an innovation in moral learning of the material of Trustworthiness and Honesty in class VIII of SMP Muhammadiyah 4 Panarukan, which is expected to improve students' understanding through a more contextual, active, and applicable learning experience. The PBL method allows students to analyze real problems related to Trustworthiness and Honesty, develop solutions, and reflect on the application of these values in everyday life. This learning design method adopts two stages of the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model, namely the needs analysis stage and the learning design stage. The results of the study indicate that the need for moral learning in class VIII of junior high school includes the importance of more interactive and problem-based methods, which can bridge the gap between moral theory and its application in real life. This PBL learning design integrates case studies, group discussions, and reflection to create meaningful learning experiences related to the values of Trustworthiness and Honesty. Although this design has considered various pedagogical and contextual aspects, the method is still in the design stage and has not been directly implemented or evaluated. Therefore, further research is needed to test the effectiveness of the PBL method in the context of moral learning at SMP Muhammadiyah 4 Panarukan.

Luthfiatul Udhma; Abidatil Qinni; Ari Abi Aufa

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

The era of automation has brought profound changes to the educational landscape through the integration of intelligent technologies, artificial intelligence, and digital systems that increasingly shape learning processes. This transformation not only affects the interaction patterns between educators and learners but also shifts foundational educational values and introduces significant ethical challenges. In the context of Islamic education, these changes require a reformulation of relevant educational values to preserve learners’ moral and spiritual integrity. This study aims to analyze Islamic educational values in the age of automation and examine their ethical implications for strengthening character education. Through a comprehensive literature-based approach, the study finds that values such as amanah (trustworthiness), adl (justice), ihsan (excellence), mas’uliyyah (accountability), and mujahadah (perseverance) serve as essential instruments in building learners’ character so they can use technology wisely and responsibly. Furthermore, the study emphasizes that automation demands the integration of digital literacy and Islamic moral literacy to prevent dehumanization, digital plagiarism, technology dependence, and the decline of spiritual awareness. The findings indicate that character education grounded in Islamic values provides a strong ethical framework for addressing emerging moral risks in the digital era. Therefore, curriculum reconstruction, strengthening the role of educators as “digital murrabbi,” and the proportional use of technology aligned with maqāṣid al-syarī‘ah are required. This research contributes by offering a comprehensive Islamic ethical perspective as a foundational framework for the development of character education amid the rapid and inevitable acceleration of automation.

Gracia Natalia Nugroho; Wiwin Gita Bone; Yesika Mangasse Tandisau; Ira Oktavia; Febrianti Febrianti

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to comprehensively identify and map various models, strategies, and approaches to Christian Religious Education (CRE) learning that integrate digital technology with Christian values and their relevance to the formation of moral character in Generation Z, and to analyze Christian principles that need to be maintained along with innovative learning strategies to overcome the moral challenges of Generation Z in the digital era. This research uses a literature review method by analyzing 25 scientific journal articles published in 2023-2025 through thematic analysis techniques. The results show that there are five models of digital technology integration in CRE learning: platform-based digital learning, contextual-digital learning, collaborative-participatory learning, artificial intelligence-based learning, and hybrid learning. Implementation strategies include the use of interactive multimedia content, social media ministry, online learning communities, digital project-based learning, and immersive technology. Christian principles that need to be maintained include the supremacy of God's Word, learning centered on relationship with God, the importance of faith community, digital integrity, and balance between digital and direct spiritual experiences. This research provides theoretical contributions in the form of comprehensive mapping of technology integration in CRE and practical contributions in the form of recommended learning strategies that can be implemented to shape the moral character of Generation Z in the digital era.  

Celsey Olivianti Putri; Zeda Imania; Rodia Indah; Moh Faizin

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

This article thoroughly examines Imam Al-Ghazali's views on Islamic education and adab, with an emphasis on a holistic framework that combines knowledge, faith, charity, and morals to form an insān kāmil (perfect human being).  Al-Ghazali, a scholar from Tus, Persia, in the 11th century, defined education as a process of moral development and purification of the soul. The main goal of education is to obtain worldly and spiritual happiness. He opposes the educational paradigm of modern philosophers which focuses only on rationality. He emphasized that knowledge without adab is like fire which has no light.Adab is the main pillar of the educational process and helps children learn noble qualities such as patience, humility and honesty. This is implemented from an early age through spiritual practices such as dhikr and muhasabah.  In his great works, such as Iḥyā' 'Ulūm ad-Dīn, Ayyuhal Walad, and Tahāfut al-Falāsifah, Al-Ghazali combines rationalism with Sufism. He opposed the dichotomy between worldly knowledge (such as medicine and mathematics) and the hereafter, claiming that revelation provides a balance to prevent misguidance. His educational methods, based on internalizing values, examples, and ethical discussions, support the role of teachers as moral and spiritual role models and students as ethical learners. This thinking is highly relevant to modern education, especially in Indonesia, where a character-based curriculum is implemented by the Ministry of Education and Culture and institutions such as the State Islamic University (UIN) use a holistic approach to address the moral crisis caused by technological advancements. The main challenge lies with educators who lack an understanding of Sufism, which requires intensive training.

Yoga Adi Prayogi; Ruchan Sanusi; Nur Lailiyatul Inayah

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.

Putri, Fadillah Julya; Fajtriansyah, Apriani Putri; Qonita Az Zahra

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

This study aims to design and analyze a more effective Islamic Religious Education (IRE) learning model by integrating humanistic principles with Islamic spirituality. This integration is important because traditional IRE learning has largely focused on cognitive mastery, while affective and spiritual dimensions have not been developed optimally. Using a descriptive qualitative method with a literature study approach, this research reviews books, academic journals, and previous studies relevant to humanistic and spiritual-based learning. Content analysis is then employed to identify thematic patterns that explain how both approaches can strengthen one another within the IRE learning process. The findings reveal that integrating humanistic and spiritual elements results in deeper, more reflective, and transformative learning experiences. The humanistic approach allows students to develop self-awareness, value personal experiences, and fulfill emotional needs, whereas Islamic spirituality reinforces the values of tawhid, moral character, and divine consciousness. Teachers play a crucial role as facilitators who guide students through learning experiences that combine humanistic empathy and Islamic values. Authentic assessment methods such as reflection journals, moral portfolios, and behavioral observations are used to evaluate student development. Overall, this study concludes that an IRE learning design grounded in both humanistic and spiritual approaches can foster intellectually capable, emotionally mature, and spiritually grounded learners who are well-prepared to face the challenges of the digital era.