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This study aims to examine customer segmentation through K-Means clustering from a customer data management perspective, emphasizing the interpretive value of analytical results rather than solely their computational outcomes. The research addresses a critical issue in contemporary data-driven organizations, where customer analytics is often reduced to technical modeling without sufficient translation into managerial insights. To respond to this gap, the study adopts a qualitative interpretive approach embedded within a quantitative clustering process, positioning clustering as part of a broader information management cycle. The empirical analysis is based on the Mall Customers Dataset obtained from Kaggle, consisting of 200 customer records with numerical attributes representing age, annual income, and spending score. Quantitative processing using K-Means clustering was employed to identify customer segments, while qualitative interpretation was applied to analyze the managerial meaning of each cluster. Data interpretation was supported by analytical documentation, visualization outputs, and reflective analysis of cluster characteristics. The findings reveal four distinct customer segments with different behavioral and economic profiles, each carrying specific strategic implications for customer relationship management and marketing decision-making. The study demonstrates that the primary value of clustering lies not merely in segment formation, but in its ability to transform raw customer data into actionable managerial knowledge. In conclusion, this research contributes to customer analytics literature by integrating data mining techniques with qualitative interpretation, offering a more human-centered and decision-oriented framework for customer data management. Future research is encouraged to extend this approach using organizational case studies or participatory decision-making contexts.

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.

This study aims to analyze the forms of assertive persuasion found in a collection of song lyrics by The Peal by employing a pragmatic approach, specifically Searle’s classification of speech acts. The focus of the research is to examine how the lyrics represent assertive functions as a means of conveying messages, attitudes, and perspectives intended by the songwriter. This study uses a descriptive qualitative method involving several stages: listening closely to the lyrics, identifying linguistic indicators of assertive persuasion, and explaining the meanings and communicative functions embedded in the utterances.The findings reveal that six selected songs by The Peal contain various forms of assertive persuasion. The song Isak Tangis demonstrates an assertive act of warning, while Berbahagialah reflects an act of suggesting. The song Porak Poranda represents the act of complaining, whereas Kehancuran shows elements of asserting or criticizing. The song Cinta Mana yang Kau Bela? contains elements of boasting, and Belum Waktunya reflects the act of reporting or presenting information. These results indicate that The Peal’s song lyrics function not only as artistic expressions but also as persuasive communicative media that convey social and emotional messages through diverse assertive speech acts.

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.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

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.

Indonesia’s diversity is a valuable asset that must be wisely managed to prevent potential conflicts. Article 29 Paragraph 2 of the 1945 Constitution guarantees freedom of religion, in line with Islamic teachings on tolerance. Ma’had Al-Zaytun serves as an example of an Islamic educational institution that instills Islamic and national values in a moderate and inclusive manner, shaping students to live harmoniously within a pluralistic society. This study aims to determine the role of Ma’had Al-Zaytun in shaping attitudes of tolerance based on Article 29 Paragraph 2 of the 1945 Constitution and Islamic Law. The research employs a descriptive approach with a library research method. Primary data were obtained from Article 29 Paragraph 2 of the 1945 Constitution and Hukum Islam by Sofyan Hasan, while secondary data were derived from journals, theses, dissertations, documents, and previous relevant studies. The results show that Ma’had Al-Zaytun plays an important role in fostering tolerance through two perspectives. Based on Article 29 Paragraph 2 of the 1945 Constitution, Al-Zaytun creates an educational environment that values diversity through curriculum design, exemplary teachers, social activities, and intercultural dialogue. From the perspective of Islamic Law, tolerance is reflected through the preservation of religion and intellect, emphasizing peace, respect for other religions, and freedom of thought and dialogue. The combination of these perspectives produces students who are religious, open-minded, and socially responsible in a pluralistic national life.

This study explores the dissemination of Sufi teachings through the TikTok account @Al.Amiin.id, highlighting how visual aesthetics, symbolism, and narrative techniques play a role in conveying spiritual messages to young audiences in the digital era. Using a qualitative approach with a critical case study strategy, this research analyses how elements such as colour, light, music, and spiritual metaphors are combined with reflective emotional narratives to preserve the depth of Sufi teachings. Drawing on Stig Hjarvard’s perspective on the mediatization of Religion, the study examines how social media not only functions as a channel for message dissemination but also reshapes religious practices and experiences. The findings reveal that @Al.Amiin.id successfully utilises the logic of digital media—such as short duration, visual aesthetics, algorithms, and trends—as instruments to present Sufism in the form of personal and easily comprehensible micro-narratives. This strategy demonstrates that Sufi preaching undergoes a process of mediatization, in which spiritual values are not merely transmitted but also reconstructed to align with the consumption patterns and cultural sensibilities of digital generations. The study further emphasises that despite the risks of commodification and simplification, Sufi preaching on social media can still preserve its spiritual depth through adaptive approaches. This research contributes to the study of how religious practices are transformed by digital media, offering a model of Sufi preaching that is communicative, inclusive, and relevant in the era of algorithms.

This research examines the complex dynamics of Islam-West interactions through a historical-analytical approach, focusing on the evolution of these relations from medieval encounters to contemporary developments. Using qualitative methods through extensive literature review and critical discourse analysis, this study analyzes the multifaceted nature of Islam-West relations across historical periods, contemporary contexts, and emerging paradigms of engagement. Findings reveal that Islam-West interactions have evolved through distinct historical phases: medieval encounters characterized by both intellectual exchange and military conflicts, colonial experiences that created lasting power asymmetries, and contemporary dynamics shaped by geopolitical tensions, migration patterns, and globalization. The research identifies three major contemporary challenges: persistent Orientalist and Islamophobic discourses, geopolitical conflicts intensifying civilizational narratives, and internal diversity within both civilizational spheres that complicates unified engagement. The study proposes a transformative model of Islam-West relations founded on shared ethical values, contextual understanding of religious texts, collaborative approaches to global challenges, and recognition of internal pluralism within both traditions. This research contributes to intercultural understanding by offering a nuanced historical perspective on Islam-West relations and establishing a theoretical framework for constructive engagement in an increasingly interconnected world

Purpose –This article aims to examine Territorial Defense Management (TDM) as an adaptive defense strategy in the contemporary era, with a focus on the synergy of UAV–sensor fusion–C2 technologies, whole-of-defense cyber orchestration and strengthening community resilience in facing multidimensional threats. Design/methodology/approach –This study employed a Systematic Literature Review (SRB) approach, using scientific literature sources from 2021–2025 from Scopus, IEEE, Springer, ScienceDirect, Garuda, and ResearchGate. Thirty-one primary articles were selected through rigorous screening and then analyzed using thematic coding and data triangulation to ensure the validity of the findings. Findings –The study results show that: (1) UAVs with sensor fusion increase the effectiveness of regional surveillance, although they require a counter-UAV system and good spectrum governance; (2) whole-of-defense cyber is proven crucial with the support of threat intelligence, territorial cyber operations centers, and AI for anomaly detection and automated response; (3) community resilience strengthens defense through emergency communications, early warning systems, and community participation in joint training with authorities. Practical implications –The effectiveness of MPT can be enhanced through standardization of IoMT architecture across the military services, counter-UAV and cyber exercises at the regional level, and the development of quantitative metrics to measure community resilience linked to military-level readiness. Originality/value –This article contributes by integrating technology, cyber, and community perspectives into a single adaptive MPT framework, thereby strengthening deterrence, rapid response, and socio-technological resilience. This approach is relevant for strengthening Indonesia's modern defense doctrine.

Purpose –The objective of this research is to analyze the role of advanced materials as a foundation for technological innovation and as a strategic element in strengthening the national defense system. The study focuses on the interrelationships between policy aspects, industry dynamics, and theoretical frameworks to explain the urgency of adopting advanced materials in Indonesia. Design/methodology/approach –This study uses a conceptual approach based on a systematic literature review (SLR) by examining reputable international publications published by Elsevier, Springer, Wiley, Taylor & Francis, IEEE, ACM, ScienceDirect, SAGE, JSTOR and DOAJ as well as national literature indexed by SINTA. The analysis was conducted using a thematic synthesis method that combines regulatory and policy dimensions, empirical data related to budget trends and industrial implementation, and theoretical models including diffusion of innovation, technology acceptance models, and behavioral reasoning theory. Findings –Studies have shown that advanced materials such as lightweight composites, high-entropy materials, smart materials, and functional coatings have a significant role in strengthening military resilience, reducing dependence on imports, and improving the efficiency of defense logistics. However, the adoption of these materials still faces obstacles such as high production costs, limited human resources, and the vulnerability of critical mineral supply chains, which are heavily influenced by global geopolitical dynamics. Practical implications –This study emphasizes the importance of strengthening national research, integrating the defense industry into the DEFEND ID ecosystem, and international collaboration to accelerate technology transfer. Mapping the critical mineral supply chain also needs to be a strategic priority to ensure the sustainability of defense materials development. Originality/value –This article offers a novel contribution through the simultaneous integration of policy perspectives, empirical data, and theoretical frameworks in the context of advanced materials development in Indonesia, an aspect that has rarely been comprehensively explored in previous studies.

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 examines the thought of Khawarij and Murji'ah in contemporary Islamic context with a focus on the relevance and application of these historical theological concepts to issues of extremism and moderation in the modern era. Through a qualitative approach with library research method, this study analyzes the doctrines of both groups and contemporary manifestations of their thinking. The results show that contemporary religious extremism phenomena have ideological connections with classical Khawarij characteristics such as takfirism, textual literalism, and tendency toward violence, while excessive political apathy reflects similarities with Murji'ah. The main challenges identified are how to balance religious commitment with tolerance in plural societies, and to overcome extreme tendencies in religious interpretation. In conclusion, a deep understanding of the historical roots of this thought can contribute to the development of a comprehensive approach to religious moderation in the modern era, with significant implications for social harmony and deradicalization efforts.

The development of digital technology and the Internet of Things (IoT) has transformed the paradigm of urban development towards the concept of a smart city based on data and connectivity. This study analyzes the nature of smart cities through three dimensions of the philosophy of science: ontology, epistemology, and axiology. From an ontological perspective, a smart city is understood as a complex entity consisting of physical, digital, social, and ecological systems that interact with each other to create efficient and adaptive urban governance. Epistemologically, knowledge in a smart city is obtained through the process of collecting, processing, and analyzing data from various IoT devices, sensors, and citizen participation, thereby producing new insights that support evidence-based decision-making (data-driven governance). From an axiological perspective, a smart city has ethical values and goals to improve the quality of life of its citizens, strengthen government transparency, maintain environmental sustainability, and promote inclusive social participation. Thus, this study asserts that the development of a smart city is not only technological but also has a philosophical foundation oriented towards a balance between efficiency, humanity, and sustainability.

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 research is motivated by the shift in the meaning of modern education which tends to emphasize cognitive and materialistic aspects, while the spiritual and moral dimensions are increasingly marginalized. The purpose of this research is to reinterpret the nature of education , learning , and schooling from an Islamic educational perspective through a conceptual analysis of the integration of spiritual and scientific values. The research method used is qualitative with a library research approach , using secondary data obtained from various classical and contemporary literature related to Islamic educational philosophy. The results show that Islamic education views education as a process of forming manners and divine awareness, learning as a spiritual and intellectual journey towards divine truth, and schooling as a space of civilization that unites knowledge, faith, and charity. The integration of spiritual and scientific values is the main foundation in the development of a holistic and civilized Islamic education system, so that it is able to produce knowledgeable, faithful, and noble human beings in accordance with the true purpose of Islamic education.

The death of Diplomat Arya Daru has opened up a space for reflection on the extent to which the state has fulfilled its investigative obligations to guarantee the right to life and the right to truth, as fundamental human rights. The delay and secrecy of the investigation indicate institutional accountability issues and weak mechanisms for protecting the rights of victims and their families. This study uses a doctrinal legal approach to examine the state's position through the perspectives of positive obligations theory and distributive justice, which emphasize the state's active obligation to protect, disclose, and restore citizens' basic rights. The analysis shows that the lack of transparency in the investigative process not only violates the principle of justice but also reflects inequality in the distribution of legal protection. The state should ensure that justice does not stop at the formal level but is realized through transparent, independent investigations based on factual truth. In the context of human rights, the state's passive attitude towards alleged violations of the right to life can be interpreted as a denial of its constitutional and moral responsibilities. This study emphasizes that fulfilling the right to truth is an integral part of distributive justice and is non-negotiable. Thus, the Arya Daru case is an important indicator for assessing the state's seriousness in realizing a legal system that is just, accountable and oriented towards respecting human dignity.

This study analyzes the need for training design for accounting vocational teachers using Project Based Learning (PjBL) approach to achieve deep learning through systematic literature review. The gap in teachers' competence in implementing PjBL and the limitations of relevant training designs are major problems in vocational education. This research aims to identify trends, gaps, and needs for developing PjBL-based accounting teacher training designs oriented towards achieving deep learning. The systematic literature review method was employed by analyzing 25 articles from Scopus, ScienceDirect, and Google Scholar databases from 2018-2025. The research identified 25 unique articles categorized into three main themes: Deep Learning perspectives (10 articles), Vocational Teacher Training and Development (6 articles), and Project-Based Learning implementation (9 articles). The results show four main trends: (1) increased global adoption of PjBL as an innovative learning method, (2) demands from accounting professional organizations for active learning methods, (3) popularity of deep learning concepts in contemporary educational literature integrated with 21st-century skills, and (4) urgent need for comprehensive teacher training designs. Significant gaps were identified in the limitations of relevant training designs for vocational contexts and lack of systematic training development research. This study concludes that accounting vocational teacher training designs with PjBL approach are urgently needed to bridge the gap between theoretical competence and practical industry applications, with emphasis on achieving holistic deep learning encompassing cognitive, interpersonal, and intrapersonal domains.

Our country is known as a nation that upholds human rights values. This is manifested in the recognition of the right to express opinions, which is specifically regulated in Law Number 9 of 1998 concerning Freedom of Expression in Public. Along with the increasing dynamics of political contestation and polarization in society, the frequency of demonstrations has also escalated. This condition places the professionalism and neutrality of the police force under increasing public scrutiny. The reduction in citizens' freedom to express their aspirations often creates a negative image of the police, particularly due to repressive actions and the use of discretion that is deemed disproportionate. Based on a normative juridical approach, this study aims to analyze the extent to which the state upholds access and protection of freedom of expression in public, as well as examine the application of human rights principles from both national and international legal perspectives in demonstrations

This study examines in depth the concepts of maysir, gharar, and riba as three practices that are prohibited in sharia economics because they are considered to cause injustice and imbalance in economic activities. Through an analysis of the postulates of the Qur'an and Hadith, this study confirms that the prohibition of maysir is based on the element of excessive speculation that harms one of the parties, gharar is rejected because it contains ambiguity in the object and contract, while riba is prohibited because it creates an unequal addition in financial transactions. In addition, the study highlights how other religions and various modern economic systems have paid attention to the principles that are in line with the prohibition of these three concepts, especially related to business ethics, social justice, and economic risk mitigation. A cross-faith perspective shows that universal values such as honesty, transparency, and balance are essential foundations for building a sustainable economic order. By combining normative perspectives and cross-tradition comparisons, this study seeks to provide a comprehensive understanding of the dangers of maysir, gharar, and usury, as well as the implications of the implementation of their prohibition in modern economic life. The results of the study are expected to be a reference in formulating economic practices that are fair, stable, and able to be widely applied in various communities.