Publication Search

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.

Digital transformation in Indonesia's financial sector has accelerated the adoption of cashless payment systems, with QRIS (Quick Response Code Indonesian Standard) as the main innovation since its introduction by Bank Indonesia in 2019. Generation Z, as a digital native group, is the dominant user of QRIS due to their preference for fast, practical, and connected services. This study aims to empirically analyze the influence of lifestyle, ease of use, trust, and financial attitudes on the decision to use QRIS by Generation Z in Bogor Regency, as well as test the role of financial literacy as a moderation variable. The research approach uses quantitative methods through inferential statistical analysis. The results showed that only the variables of ease of use and financial attitude had a significant effect on the decision to use QRIS, with a significance value of < 0.05 and t calculated > t table. These findings reinforce the Technology Acceptance Model (TAM) model, which emphasizes the importance of the perception of convenience in driving the adoption of digital payment technology. Meanwhile, the variables of lifestyle and trust did not have a significant effect, which may be due to the level of general trust that has been formed in QRIS and the digital lifestyle of respondents who have not fully developed. These results confirm the need to develop a more intuitive user experience and increase education related to digital financial literacy to strengthen the sustainable use of QRIS among Generation Z.

The size of the company as a moderator in defining the correlation between capital structure, profit, and firm value is the focus of this study. Adopting a quantitative associative approach, this research focuses on the non-cyclical consumer sector registered on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Of the 125 companies, 73 were purposively selected to create the research sample, yielding 292 observations after excluding entities with incomplete data and those with special monitoring status. The authors gathered secondary data from audited yearly financial reports through the IDX portal and corporate websites. The analysis used quasi-moderation techniques by combining independent variables, moderation, and interaction in a single regression model, processed through EViews 13. The research results show that capital structure has a significant positive impact on firm value, while profitability has no significant impact. Firm size has been shown to affect the relationship that exists between capital structure and firm value, but it does not moderate the association between profitability and firm value. These findings confirm that leverage’s effectiveness in increasing firm value is independent of company size and that profitability is not a primary determinant in this context. This research provides empirical evidence to advance capital structure theory and to inform executives’ strategic financial decisions and investors’ evaluations of corporate outlooks.

This study aims to examine the impact of credit risk, liquidity, and operational efficiency on the profitability of Regional Government Banks (BPD) in Indonesia, and to explore the moderating role of female commissioners on the relationship between credit risk and profitability. The research uses a quantitative approach with secondary data from 2020 to 2024, utilizing regression analysis. The findings indicate that liquidity (LDR) and operational efficiency (BOPO) have a significant positive impact on profitability (ROA), while credit risk (NPL) does not significantly affect profitability. The presence of female commissioners shows a negative effect in the direct model, but this becomes insignificant with moderation, suggesting that the influence of gender diversity in banking governance may differ depending on the context. The study contributes to the literature by highlighting the critical role of liquidity management and operational efficiency in enhancing profitability, and offers practical implications for improving governance and performance in Regional Government Bank.

Islamic boarding schools and madrassas play an important role in the formation of religious character and education in Indonesia. The transformation of the regulations of these two institutions is crucial to adjust educational practices to the principles of the state of law of Pancasila. This study aims to analyze the dynamics of the regulation of Islamic boarding schools and madrasah diniyyah and its impact on the internalization of Pancasila values. The method used is qualitative descriptive through the study of documents, including laws and regulations and related literature. The results of the study show that there are significant changes, such as formal recognition of institutional status, curriculum standards, and accreditation mechanisms, which strengthen operational legality and the application of Pancasila values. In addition, the latest regulations also encourage the improvement of the quality of governance, transparency of institutional management, and strengthening the role of the community in the education process. The implementation of these regulations also provides space for learning innovation, integration of religious moderation, and adaptation to social development. In conclusion, the harmonization of these regulations allows for religious education that is relevant to the national context while maintaining religious identity. This research provides the basis for the development of a balanced Islamic education policy between state authorities, the needs of students, and the autonomy of educational institutions in the face of modern challenges and increasingly complex social changes.

Digital transformation has changed the way modern organizations measure their success, but traditional performance measurement models have not fully adapted to the needs of the digital age. This study conducted a systematic literature review of 25 high-quality publications from the Scopus, Web of Science, and Emerald Insight databases to identify models and indicators of organizational performance measurement in the digital era. Using the PRISMA 2020 framework and strict inclusion-exclusion protocols, this study analyzes research from the period 2021-2025 with a focus on the integration of the digital dimension in the performance measurement framework. Key findings identify 13 categories of key indicators that consistently appear in the literature, including financial performance, operational efficiency, innovation performance, digital transformation readiness, customer experience, and employee digital capability. The analysis of influence mechanisms found three ways in which digital transformation affects performance: direct effects, mediating effects through dynamic capability and organizational agility, and moderation effects from contextual and organizational cultural factors. The research proposes a three-level integrative framework (strategic, operational, and individual-cultural) that can be differentially adapted according to the size of the organization and the industry sector. The theoretical contribution of this research enriches the academic literature with a systematic synthesis of digital performance measurement, while practical contribution provides evidence-based guidance for organizations in designing a comprehensive performance measurement system that is responsive to the evolving dynamics of digital transformation.

This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.

This research, titled “Islamic Universalism and Local Islam,” aims to analyze the relationship between the universal values of Islam and the expressions of local Islam that develop within the cultural context of society. The main focus of this study is to understand how Islam, as a universal religion, interacts with local cultures without losing its core principles such as tawhid (monotheism), justice, equality, and rahmah (compassion). The research method used is library research with a qualitative approach. Data were collected through the analysis of academic literature, scholarly journal articles, and other relevant scientific works. The analysis technique employed is content analysis, used to examine the relationship between universal Islamic values and their manifestations in local religious traditions. The findings indicate that Islamic universalism and local Islam are not opposing concepts but rather complementary ones. Islamic universalism provides an inclusive ethical and spiritual foundation, while local Islam reflects the contextual application of Islamic teachings within specific cultural settings. The integration of both creates a form of religiosity that is moderate, adaptive, and harmonious, making it relevant to the pluralistic society of the modern era.

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverage, liquidity, and profitability on the quality of profit with the size of the company as a variable of moderation. The study was conducted on food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative with analytical descriptive approach. The selection of samples was carried out by purposive sampling technique so that 25 companies were obtained as samples with a total of 125 financial statement data for five years of observation. Based on the results of the analysis, it was found that leverage, liquidity and profitability have a negative and significant influence on the quality of profit. This finding shows that the higher the three variables, the quality of profit actually decreases. Furthermore, the results revealed that the size of the company is not able to moderate the relationship between leverage, liquidity, and profitability to the quality of profit.

This study aims to analyze the implementation of Metaverse technology as a medium for socializing religious moderation at the Palembang Religious Education and Training Center. Using a qualitative approach, this research explores how Metaverse can facilitate the dissemination of religious moderation values and its potential in improving the understanding of balanced, tolerant, and inclusive religious practices among participants. Data was collected through interviews, observations, and document analysis. The research findings show that Metaverse offers a dynamic and immersive platform to deliver training and discussions on religious moderation, allowing participants to interact more deeply with the material presented. However, challenges such as limited access to technology and understanding of the virtual environment were also found. This research highlights the need for further adaptation and support to maximize the effectiveness of this technology in building religious moderation.

Islamic Religious Education (PAI) plays a crucial role in shaping students’ character and religious values, including moderate attitudes in practicing religion. This study aims to analyze the implementation of Project Based Learning (PBL) in PAI as a means to strengthen moderate character and integrate religious moderation values through student collaborative projects. The research employs a literature review approach, collecting data from various scientific literature, journals, books, theses, and dissertations relevant to the topic. Data analysis is conducted using content analysis and narrative synthesis, applying both deductive and inductive reasoning. The findings indicate that PBL allows students to actively engage in contextual real-life projects, making the understanding of Islamic teachings more applicable and reflective. PBL also promotes the internalization of religious moderation values through collaboration and discussion among students, while reinforcing moderate character by developing social skills, empathy, and inclusive attitudes. Despite challenges such as limited resources and teacher readiness, appropriate implementation strategies can optimize the effectiveness of PBL in PAI. Therefore, PBL functions not only as a learning method but also as a transformative pedagogical strategy that shapes a generation of Muslim students who are knowledgeable, tolerant, and moderate.

Indonesia, as a pluralistic nation, faces significant challenges in maintaining social harmony amidst increasing globalization and cultural disruption. One strategy to strengthen the nation's ideological resilience is through religious moderation based on the values ​​of Pancasila and multiculturalism. This Community Service (PKM) activity was carried out in Widodaren Village, Gerih District, Ngawi Regency, with the aim of fostering tolerance, strengthening national identity, and internalizing the values ​​of religious moderation in community life. The implementation method includes three stages: preparation, implementation, and evaluation. The implementation stage includes Training for Anti-Radicalism and Intolerance Cadre Facilitators (KANIRA), a Religious Moderation Workshop, interfaith mutual cooperation activities, and a Village Diversity Festival. A participatory approach was implemented so that the community is actively involved in the entire activity process. All activities were carried out with a participatory approach so that the community can understand and internalize the values ​​of moderation contextually. The program's implementation has demonstrated the growth of dialogue, interfaith cooperation, and a spirit of togetherness among residents in daily life. The positive response from the community and village officials demonstrates that a value-based approach to religious moderation can be an effective means of strengthening national identity at the local level.

This study aims to describe the experiences of Islamic Religious Education (PAI) teachers in facing multicultural challenges at MA Al Wardah Tembung. Using a qualitative phenomenological approach, data were collected through interviews, observations, and documentation. The results show that PAI teachers successfully manage student diversity through empathetic, inclusive, and contextual approaches. They instill the values of tolerance, brotherhood, and religious moderation, creating a harmonious learning atmosphere. Diversity in the school becomes a potential strength that enriches the learning process and shapes students’ open-minded and respectful character.

This study aims to analyze the interfaith solidarity of UINSU Law students after natural disasters in North Sumatra and Aceh and to identify the forms of social activities and humanitarian values developed through these humanitarian actions. The research method used is a qualitative method with a field research approach through observation, interviews, and documentation. The research data sources were obtained from students, social volunteers, and disaster-affected communities involved in humanitarian activities. The results of the study indicate that UINSU Law students have an important role in helping communities through fundraising activities, humanitarian volunteers, psychosocial assistance, and interfaith cooperation. The interfaith solidarity carried out by the students was able to strengthen social relationships, increase tolerance, and create social harmony in post-disaster communities. In addition, the values of religious moderation, social concern, and unity became the main foundations of the students’ humanitarian activities. The presence of students among disaster victims gave a positive impact on the social recovery process and strengthened the sense of brotherhood and humanity within Indonesia’s multicultural society.

Early marriage and divorce at a young age are among the most prevalent social problems among adolescents. A lack of understanding regarding marital loneliness, coupled with a lack of religious knowledge and life skills, often leads to marriages being faced without proper preparation. This situation necessitates strengthening premarital education literacy, which not only equips the cognitive aspect but also instills values ​​of balance through the concept of moderation. This study focuses on strengthening premarital education literacy without moderation as an effort to mitigate early divorce among adolescents at the Darul Ihsan Islamic Boarding School. The study focuses on how the premarital literacy program, based on the rights and obligations of couples, improved (80%) and family communication skills (78%), based on pre-test and post-test results. Using qualitative descriptive methods through observation, interviews, and documentation, this study found that premarital education literacy without moderation has a positive impact on improving adolescents' readiness for marriage. In addition, this program has also proven relevant in efforts to reduce the risk of early divorce which often arises due to a lack of mental and spiritual readiness among young couples.

This study highlights the significant role of students at SMA Tahfidz Khairunnas Surabaya in promoting the values of moderate Islam within the urban metropolitan context of Surabaya. The findings demonstrate that the implementation of moderate Islamic education is reflected in four core principles: At-Tawazun (balance), At-Tawasuth (moderation), At-Tasamuh (tolerance), and Al-Adl (justice). These values are supported by the family, school, and community environment, which collectively contribute to shaping students’ understanding and practice of moderation. The results further suggest that fostering moderate Islamic values in metropolitan society requires both maturity and contextual comprehension, enabling communities to internalize and apply these principles effectively. The involvement of students in disseminating moderate values represents an essential step toward strengthening critical thinking, moral integrity, and social ethics in accordance with Islamic moderation. Therefore, the educational practices at SMA Tahfidz Khairunnas not only contribute to individual student development but also serve as a catalyst for cultivating a more harmonious, tolerant, and balanced urban society.

This study aims to analyze how Islamic education policy in Indonesia functions as a social mechanism in shaping and maintaining societal integration amidst modern social change. Based on Émile Durkheim's functionalism theory, this study views Islamic education as an institution that plays a vital role in maintaining moral order, social solidarity, and preventing symptoms of anomie resulting from an imbalance between traditional values and the demands of modernity. The approach used is qualitative with an exploratory-descriptive orientation, with data collection techniques through literature studies of policy documents, institutional reports, and related scientific research results. The analysis is conducted descriptively and analytically to interpret the social function of the policy based on the concepts of social solidarity, division of labor, and anomie. The results show that policies such as madrasah integration, religious moderation programs, and teacher professionalization have a manifest function in expanding access to education, increasing social mobility, strengthening gender equality, and strengthening cohesion between religious communities. However, latent functions are also found in the form of bureaucratization of educational institutions, resource inequality, and value resistance among local communities. These findings confirm that Islamic education policy operates ambivalently: as an integrative instrument that strengthens social solidarity, but also as an arena for value negotiation between tradition and modernity. Therefore, Islamic education policy needs to be directed in a more contextual and participatory manner to optimally function as an agent of inclusive, adaptive, and sustainable social transformation for modern Indonesian society.

The aim of the study was to determine and analyze the role of job placement in moderating the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The method used in the study was a survey with a descriptive quantitative approach. The sample size in the study was 226  karyawants, selected through cluster sampling. Data analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings with moderation effects showed that competence, personality, and job placement had a positive and significant effect on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. Job placement strengthened the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The implication of this study showed that improving employee performance Perusahaan Umum Daerah Air Minum in the Priangan Timur area could be achieved through integrated management of competence, personality, and job placement.

This study links Liquidity, profitability, value, capital structure. Moderator (IDX property firms, 2022–2024). Using quantitative methods with multiple linear, moderated regression analysis (MRA), 76 companies were examined. Results show liquidity (Current Ratio) negatively affects firm value, indicating that excessive current assets reduce efficiency and investor appeal. ROE lacks impact, showing profit instability. Capital structure shows no moderating effect.These findings emphasize the need for efficient asset management and consistent profitability enhance firm value, regardless of capital structure.