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This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.

The digital era brings great opportunities for improving the quality of learning, but it also presents challenges in the form of dependence on gadgets, reduced social interaction, and the risk of exposure to age-inappropriate content. This study uses a qualitative descriptive approach based on a literature review by analyzing various theoretical sources and previous research findings. The results of the study show that educators need to implement learning strategies that balance digital and non-digital activities so that all aspects of children's development cognitive, language, motor, socio-emotional, and moral can be optimally stimulated. Effective strategies include play-based learning, project-based learning, integration of educational digital media, collaboration with parents, and the creation of a learning environment rich in stimulation. By applying these strategies, children not only develop intellectually but also build character, creativity, and social skills. The key. Improving educators' digital literacy and active supervision from parents are the keys to the success of adaptive and humanistic early childhood education in the digital era.

This study aims to describe the nature of children from an Islamic educational perspective. This study uses a library research method by examining various relevant literature, including classical texts, the Qur'an, hadiths, and contemporary scientific works that discuss the concept of children in Islam. The results of the study indicate that children, from an Islamic perspective, have a very noble and strategic position, encompassing six main aspects. First, children are seen as a trust from Allah SWT. Second, children are a potential that needs to be developed. Third, children function as the next generation and bearers of the future of the community. Fourth, children have the right to receive a good and proper education. Fifth, children are positioned as subjects who have rights and roles in social life, not just objects of education. Sixth, children are also a source of happiness and well-being for their families and their surroundings. In the context of Islamic education, there are several methods that can be applied to educate children, including the method of role model, reward and punishment, the story method, and the advice method. These four methods play an important role in shaping children's character, faith, and morals in accordance with Islamic values. Understanding the nature of children in Islamic education is the main basis for building a generation that is faithful, has noble morals, and is responsible for themselves, their families, and society.

Early Childhood Education (PAUD) plays a fundamental role in shaping children's character, moral values, and intellectual potential from an early age. However, many PAUD institutions in Indonesia still face serious challenges in management, where attention is focused more on operational sustainability than on improving educational quality. This study aims to describe the actual condition of PAUD institutions, analyze the causes of weak management, and identify the impact of operational orientation on educational quality. The method used is a literature study through analysis of various sources such as books, scientific journals, research reports, and government policies related to PAUD implementation. The results of the study indicate that weak management is caused by limited human resources, low managerial competence, minimal funding, weak planning, and a lack of supervision and community support. The impact is seen in the decline in educational quality and low public trust in PAUD institutions. Therefore, it is necessary to strengthen quality-based management that emphasizes improving educator competence, community involvement, effective management of infrastructure, utilization of educational technology, and implementation of continuous evaluation. Professional and adaptive PAUD management is key to realizing superior, high-quality institutions that are relevant to the developmental needs of early childhood in the modern era.

This study aims to analyze the formative influence of pre-Buddhist Indian culture on the development of social values within early Buddhist society. Prior to the emergence of Buddhism in the 6th century BCE, Indian civilization had already evolved a complex cultural and philosophical landscape characterized by the varṇa (caste) hierarchy, Vedic ritualism, and the metaphysical doctrines of the Upaniṣads concerning karma, saṃsāra, and mokṣa. Employing a qualitative library research method, this study draws on secondary historical and sociological literature as well as primary Buddhist scriptures from the Sutta Pitaka (Pali Text Society edition). The analysis identifies three major cultural elements Brahmanical ritualism, the doctrine of rebirth and moral causation, and the śramaṇa ascetic movements that provided both the context and the dialectical counterpoint to the rise of Buddhism. The findings reveal that the Buddha’s teaching emerged as a moral and philosophical critique of the Vedic worldview, rejecting hereditary privilege and ritual exclusivity in favor of ethical conduct (sīla), mental cultivation (bhāvanā), and compassionate social responsibility (mettā–karuṇā). Through this transformation, Buddhism redefined human worth based on moral action (kamma), rather than lineage or social status, thus creating an egalitarian and ethically grounded social order. Understanding the pre-Buddhist cultural background offers deeper insight into the sociological, philosophical, and ethical dimensions of early Buddhist thought and highlights its continuing relevance for contemporary discussions on social justice, equality, and interreligious harmony.

This study aims to explore Al-Syarqawi’s concept of learning motivation and its relevance to the development of students’ interest in learning within the framework of modern Islamic education. The research adopts a qualitative approach with a library research method and applies content analysis to Al-Ta’allum: Al-Nadhariyat wa Al-Tatbiqiyyah and other relevant references. The results show that Al-Syarqawi places motivation as a fundamental condition that determines the continuity and success of the learning process. Motivation, both intrinsic and extrinsic, covers spiritual, psychological, social, and biological dimensions that guide students toward meaningful learning experiences. Al-Syarqawi emphasizes that spiritual motivation should be integrated into the educational process to create balance between intellectual development and moral-spiritual growth. His thought remains relevant to holistic and character-based education, especially in the context of the Merdeka Curriculum, which promotes student independence, creativity, and moral responsibility. Thus, this study contributes to enriching Islamic educational thought by providing an integrative perspective that harmonizes spiritual, psychological, and pedagogical values to enhance students’ motivation and learning engagement.

This study delves into the linguistic and ideological dimensions of cyberbullying discourse directed at TikTok creator Putri Padang within the framework of Critical Discourse Analysis (CDA). In Indonesia’s digital landscape, TikTok has become one of the prominent platform for self-expression and cultural performance, yet it also serves as a site for public shaming and moral policing. Drawing on Fairclough’s (1995) three-dimensional model, this qualitative research analyzes fifty hate comments collected from several TikTok videos featuring Putri Padang to uncover how language reproduces power relations and cultural ideologies. The findings reveal that hate comments are not random acts of aggression but structured discursive practices characterized by repetition, labeling, and moral judgment. Linguistic strategies such as mockery, objectification, and intertextual humor—exemplified by terms like “muka kotak” and “Adudu”—function as mechanisms of symbolic domination, reinforcing gendered and regional hierarchies. Moreover, the comments often invoke patriarchal values and cultural authenticity to moral criticism, positioning the target as a violator of feminine and cultural norms. The research contributes to cyber-discourse studies by extending into multimodal contexts and emphasizing the need for culturally grounded approaches to online gender-based violence.

This study aims to compare the Merdeka Curriculum in Indonesia and the National Curriculum in Japan from both conceptual and practical perspectives. The analysis focuses on the fundamental principles, educational goals, learning approaches, and classroom implementation. Indonesia’s Merdeka Curriculum emphasizes flexibility and autonomy for teachers and students, highlighting competency development, character building, and the Profil Pelajar Pancasila (Pancasila Student Profile). Meanwhile, Japan’s National Curriculum centers on fostering a well-balanced personality through integrated moral, social, and academic education. Conceptually, both curricula share similarities in promoting holistic learning and character education, yet they differ in implementation and assessment systems. In Indonesia, project-based and differentiated learning approaches are key features, whereas Japan emphasizes collaborative learning, discipline, and hands-on experience in daily life. Practically, Indonesia faces challenges in ensuring equal access to resources and teacher readiness, while Japan has established a stable and standardized national education system. This comparative analysis reveals that Indonesia can learn from Japan in terms of consistency, learning culture, and the integration of moral and social values. Thus, the study provides valuable insights for enhancing Indonesia’s curriculum to become more globally responsive while preserving national identity and character.

This research aims to describe the forms and functions of expressive speech acts found in the film “Perayaan Mati Rasa” by Umay Shahab. This film was chosen because it showcases various forms of emotional expression that reflect the reality of everyday communication. The method used is descriptive qualitative. The data, consisting of the characters' utterances in the film, were collected thru observation and note-taking techniques, then analyzed using Chaer's theory of speech acts. The research results indicate that there are six types of expressive speech acts in this film: expressing gratitude, apologizing, praising, showing sympathy, expressing anger/disappointment, and praying/hoping. Each type of speech act has a different social function, such as building emotional closeness, improving social relationships, expressing empathy, and affirming moral values in interactions between characters. This finding suggests that the film “Perayaan Mati Rasa” not only represents emotional conflict but also depicts the dynamics of human communication laden with social and psychological values. The results of this research are expected to serve as a reference in pragmatic studies and discourse analysis, particularly in the analysis of expressive speech acts in literary works or film media.

This study examines the biblical approach to the truth and inspiration of the Word of God in critical dialogue with Progressive Christian Theology (PCT). Using a qualitative-descriptive method and comparative biblical-theological analysis, the research explores the fundamental differences, points of convergence, and potential integration between the two approaches. PCT emphasizes the importance of socio-cultural context, moral development, and human experience in understanding faith. In contrast, biblical theology affirms the authority and unchanging nature of the Word of God as the foundation of absolute truth that undergirds church doctrine and practice. The findings indicate an urgent need to formulate a balanced synthesis between fidelity to the biblical text and sensitivity to contemporary cultural changes. This integrative approach is not intended to weaken the authority of Scripture but to enrich theological understanding so that it becomes more relevant to modern contexts without neglecting divine truth. This synthesis ultimately produces a model of church growth that is contextual, Scripture-centered, and capable of balancing love and truth in addressing contemporary theological, social, and ethical challenges. The model bears significant implications for shaping congregational spirituality, developing pastoral ministry, and guiding the church’s mission amid increasingly complex cultural shifts.

Penelitian ini bertujuan untuk menganalisis strategi sekolah dalam mencegah dekadensi moral siswa di SMK Al–Azami Cianjur. Fenomena kemerosotan moral di kalangan pelajar menjadi tantangan serius di era modern, sehingga lembaga pendidikan Islam dituntut untuk berperan aktif dalam pembinaan karakter. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif yang dilaksanakan di SMK Al–Azami Cianjur selama Oktober–November 2025. Data dikumpulkan melalui observasi dan wawancara dengan kepala sekolah, guru, serta peserta didik, kemudian dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa pencegahan dekadensi moral dilakukan melalui lima strategi utama: (1) pembiasaan religius melalui kegiatan shalat berjamaah, shalat dhuha, puasa sunnah, dan budaya 5S (senyum, salam, sapa, sopan, santun); (2) penguatan pendidikan moral dan etika di setiap mata pelajaran dan kegiatan ekstrakurikuler; (3) pendampingan psikologis melalui layanan Bimbingan dan Konseling (BK) serta kerja sama dengan lembaga STIFIn untuk mengenali potensi siswa; (4) kolaborasi aktif antara sekolah, orang tua, dan masyarakat; serta (5) penerapan disiplin yang tegas namun mendidik. Strategi tersebut membentuk ekosistem pendidikan yang harmonis dan berakar pada nilai-nilai Islam. Implikasi penelitian ini menegaskan bahwa pendidikan karakter berbasis pembiasaan dan keteladanan efektif dalam membentuk generasi berakhlak mulia, disiplin, dan bertanggung jawab di tengah tantangan moral abad ke-21.

This study aims to analyze the meaning of the message in Pertamina’s advertisement “Gerakan Kebaikan Lampaui Batasan” (Movement of Kindness Beyond Limits) using Charles Sanders Peirce’s semiotic theory, which consists of three main elements: representamen (sign), object, and interpretant. The advertisement features various social and visual actions that reflect the spirit of kindness, inclusivity, and care for others. Through the analysis of visual signs such as gestures, facial expressions, and symbols of solidarity, the study reveals that Pertamina seeks to build a positive corporate image through a strong humanitarian message. The signs used in the advertisement convey the importance of empathy, social collaboration, and respect for diversity. The advertisement not only promotes the brand but also functions as an educational tool, instilling moral and social values in the audience. By using Peirce’s semiotics, this research uncovers the deeper meanings embedded in the advertisement’s visual elements, demonstrating how the company connects with society through values that transcend business objectives.

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

Tujuan penelitian ini adalah untuk mendeskripsikan proses pemanfaatan teknologi dalam budaya islam menurut perspektif buya hamka, dengan teknologi yang semakin berkembang dan modern membuat budaya islam lebih dikenal secara luas dan mudah, melalui perspektif buya hamka ini islam tidak melarang umat islam untuk ketingglan zaman, asalkan setiap budaya yang dihasilkan dan disebar luskan bisa sesuai syariat islam , sehingga jauh dari kata maksiat dan menyesatkan serta tidak melanggar syariat islam. Penelitian ini memanfaatkan pendekatan deskriptif kualitatif untuk mengeksplorasi kontribusi teknologi dalam penyebaran budaya Islam menurut pandangan Buya Hamka. Proses pengumpulan data dilakukan melalui  sistem observasi, wawancara, dan analisis dokumen, yang kemudian dianalisis dengan cara deskriptif merujuk pada teori-teori keislaman dari Buya Hamka. Temuan dari penelitian ini menunjukkan bahwa Buya Hamka melihat teknologi sebagai sarana yang dapat memperkuat nilai iman dan moral, serta menyebarluaskan ajaran Islam secara inovatif dan interaktif. Pandangannya menekankan pentingnya menemukan keseimbangan antara perkembangan teknologi dan kemajuan spiritual agar teknologi dapat digunakan secara efektif dalam kegiatan dakwah dan pendidikan Islam. Penelitian ini juga menunjukkan relevansi pemikiran Buya Hamka dalam era digital saat ini, di mana media digital memiliki peranan yang signifikan dalam menjangkau masyarakat luas dengan cara yang humanis dan dialogis, sejalan dengan nilai-nilai moral dan budaya Islam.

Youth ministry plays a highly strategic role in the life of the local church, particularly in addressing the challenges of the modern era marked by rapid technological advancement, shifting moral values, and the declining spiritual engagement of young generations. This community service program aims to strengthen spiritual formation that directly enhances the activeness and commitment of youth ministry in the Gereja Kristen Setia Indonesia (GKSI) Air Upas congregation. The study employs a qualitative approach through literature review and limited field observation, focusing on analyzing spiritual needs, interaction patterns, and contextual strategies for effective discipleship. The results indicate that contextual, relational, and continuous spiritual development programs significantly increase motivation, participation, and a sense of responsibility among young people in church ministry. Furthermore, the support of church leaders and the active involvement of spiritual communities are crucial in fostering a Christ-centered service mindset. This program contributes to the development of a participatory and sustainable model of youth spiritual formation that can be applied in other local churches to build a generation of young believers who are spiritually mature, active in ministry, and committed to serving Christ wholeheartedly.

This study aims to examine in-depth the cultural, social, and religious values ​​embodied in the traditional Jaipong dance and their relevance to cultural development in Islamic Religious Education (PAI). The approach used was a qualitative study based on literature review with an ethnopedagogical perspective, which views local culture as a source of learning. The results indicate that Jaipong Dance not only possesses aesthetic elements as part of artistic expression, but also contains moral, social, and spiritual values ​​that reflect the character of the Sundanese people. These values ​​include discipline, creativity, cooperation, courtesy, self-confidence, and a spirit of togetherness and nationalism. All of these values ​​align with the principles of Islamic education, which emphasize noble morals, respect for culture, and the development of student character. Therefore, the integration of local arts and culture, such as Jaipong, into Islamic Religious Education (PAI) learning, can enrich educational methods, provide contextual learning, and foster students' love for Islamic values ​​that are more humanistic, inclusive, and applicable in everyday life.

This study aims to identify and analyze effective learning strategies for improving Qur’an reading and writing skills among elementary school students. The ability to read and write the Qur’an serves as an essential foundation for students’ spiritual, moral, and cognitive development, shaping their Islamic character from an early age. This research employs a descriptive approach using a literature study method that reviews various sources, including books, journals, and previous studies related to Qur’an learning at the elementary school level. The findings indicate that a combination of several innovative strategies proves to be highly effective in enhancing Qur’an literacy skills. These strategies include the use of engaging and interactive digital learning media, the application of contextual learning approaches that connect Qur’anic teachings to students’ daily lives, and the implementation of the Problem-Based Learning model to foster critical thinking and problem-solving skills. Furthermore, strengthening students’ intrinsic motivation through a supportive and religious learning environment plays a crucial role in maintaining learning interest and discipline. The integrated implementation of these strategies not only improves students’ technical ability to read and write the Qur’an but also reinforces their character, responsibility, and spiritual awareness in the context of Islamic education at the elementary level.

The formation of women’s morality is a complex process involving the interaction between cognitive and affective dimensions in human psychological development. Lawrence Kohlberg’s theory emphasizes that morality develops through logical stages of reasoning oriented toward universal principles of justice, while Martin L. Hoffman highlights empathy as the affective foundation driving moral behavior. This study aims to integrate these two theories to provide a comprehensive understanding of women’s moral formation through a qualitative-analytical library research approach. The analysis examines the assumptions, strengths, and limitations of each theory to identify the convergence between cognitive morality and affective empathy. The findings reveal that justice and care are complementary aspects of human morality. Empathy serves as the emotional engine motivating moral actions, whereas cognitive reasoning provides direction and justification. Mature women’s morality is not solely based on care or empathy but represents a dynamic synthesis between rational thought and emotional understanding. This integration reflects a more holistic and contextual view of morality grounded in social relationships and human connectedness. Practically, this study recommends a moral education model that integrates rationality and empathy as the foundation for developing women’s character. Such an approach is essential to foster a generation capable of discerning right from wrong through logic while also possessing deep social awareness and emotional responsibility.

Implementation Artificial Intelligence as a supporting model for e-learning still faces several challenges. This is due to several aspects, such as concerns about loss spiritual touch, low digital literacy educators, limited technological infrastructure in educational institutions, and so on. On the other hand, the interaction that occurs between students and teachers is an emotional and moral dimension that occurs. The purpose study is to analyze the use AI as supporting model for e-learning in Islamic education. In this study, the method used is descriptive qualitative research. The findings study are (1) Views Islamic education practitioners on Artificial Intelligence, one which is that the existence Artificial Intelligence is not absolute replacement between students and teachers. However, Artificial Intelligence is considered means or tool in understanding learning; (2) The results  analysis explain that several AI (Artificial Intelligence) in e-learning in Islamic education have been present in several forms, including increasing access and inclusivity, translating and understanding classical manuscripts, analyzing learning and automatic assessment, material recommendation systems and learning personalization, as well Chatbots and virtual learning assistants; (3) Concept Islamic education is not only oriented towards the transfer knowledge (ta'lim), but also the formation of morals and spirituality (tarbiyah and ta'dib).

This research aims to analyze the challenges and solutions of Islamic education in the digital era in an effort to maintain religious values in the midst of the rapid flow of modernization and technological development. This research uses the library research method by examining various relevant literature sources, such as books, journals, and previous research results. The results of the study show that technological advances have a great influence on students' learning patterns, behaviors, and moral values. However, with the right strategy, technology can also be used as a means of da'wah and strengthening Islamic character. Efforts that need to be made include the integration of Islamic values in digital-based learning, improving teachers' competence in technological literacy, and collaboration between schools, families, and communities. This research emphasizes that Islamic education must be adaptive to the development of the times, but still adhere to religious values in order to produce a generation of Muslims who are intelligent, faithful, and noble. In addition, curriculum innovation that is responsive to the needs of the times and the use of safe and directed digital media is needed to support the formation of students' character comprehensively.