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This research uses a qualitative approach with a library research method, focusing on the development of pragmatic thinking in Western and Islamic traditions and its contribution to contemporary education. Data were obtained through literature reviews from books, scientific journals, and previous research results. Data analysis was conducted using content analysis techniques to identify similarities and differences in Western and Islamic pragmatic thinking. The results of the study indicate that Western pragmatism developed through Peirce, James, and Dewey, who emphasized truth based on practical consequences and usefulness in life. Islamic pragmatism, although not explicit, is reflected in the thoughts of Al-Ghazali and Ibn Khaldun, who combine revelation with empirical experience and public welfare. The contribution of pragmatism to contemporary education includes: (1) educational goals oriented towards social experiences and problem-solving; (2) the position of students as active subjects with growth capacity; (3) curriculum development that is flexible, experience-based, and adaptive to social changes. this research states that Western and Islamic pragmatism both provide important contributions to contemporary education, shifting the focus from knowledge transfer to the development of competencies and characters that are relevant.  

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

This research analyzes the dynamics of hegemony and resistance in the Lio indigenous community of Ende Regency, East Nusa Tenggara, focusing on the power practices of mosalaki (traditional elites) and the forms of hidden resistance developed by farming communities. Using an ethnographic approach over four months in Keliwumbu Village, this study combines Antonio Gramsci's concept of hegemony with James Scott's theory of hidden transcripts to understand the complexity of power relations in traditional societies experiencing economic transformation. Data were collected through participant observation, in-depth interviews with 18 informants, and document analysis, then analyzed using a thematic approach. Findings indicate that the legitimacy of mosalaki power is constructed through three main pillars: genealogical narratives derived from the myths of Lepe and Mbusu, control over customary land encompassing 70% of agricultural land, and ritual authority positioning them as intermediaries with ata mate (ancestral spirits). Hegemonic practices operate through the pire system (customary prohibitions), mandatory nggua rituals requiring offerings, and control over decision-making as evidenced in the coal-fired power plant construction case. However, farming communities have developed hidden resistance in the form of subtle sabotage, passive non-compliance, gossip and informal criticism, and exit strategies through migration and purchase of alternative land. This resistance operates within the same cultural framework as the hegemony it contests, developing alternative interpretations of "true custom" rather than rejecting the traditional system entirely. This research contributes to theoretical understanding of hegemony in non-Western societies and reveals that "local wisdom" discourse can be manipulated to perpetuate structural inequality. Practically, these findings demonstrate the need for more critical approaches in development policies that accommodate internal power dynamics of indigenous communities to prevent reinforcement of local elite domination

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

The aim of this research is to find out how to surviveTemptation According to James 1:12-15 and to know Reflection on surviving trials according to the letter James 1:12-15 towards the Sangga Beru GKPPD Congregation". The research method used used in writing this scientific work is a qualitative method, namely the approach exegesis by Gordon D. Fee. The interpretation method used is of course by using terms and steps for interpreting the Bible, the steps used by the author are: including text, analyzing text, translating text, comparing translations, criticizing apparatus, grammatical and syntactic analysis, data and analysis of historical situations (cultural historical background), results of exegesis, application. The results of the study stated that everyone was able to survive then he will stand the test, and when he has stood the test he will receive the crown of life God promises to whoever loves Him. And when someone experiences temptation, let no one say this is a trial comes from God because God Himself cannot be tempted by evil and God Himself does not tempt anyone, and on the other hand, temptation comes when someone tests himself because has been enticed by evil so that desire has been fertilized and will give birth to sin and sin will bring death in his life, temptation also brings holy life when someone is able to withstand trials and persevere in life. It's the same with the GKPPD Sangga congregation Beru, who was able to withstand trials and persevere, was patient for years when he experienced trials from the outside in the form of a large-scale demolition of the church so that until now it doesn't have one a proper house of worship. Even so, the Sangga Beru GKPPD congregation continued to implement it duties and responsibilities as a Christian congregation that grows and perseveres in fellowship.

This study aims to integrate the Grounded Theory approach with James Spradley’s ethnographic method in hadith studies to understand the contextual meaning of hadiths within the social life of the community. The background of this research lies in the limitations of the classical hadith approach, which tends to focus only on textual aspects (sanad and matn) while lacking exploration of the underlying social and cultural meanings. Using a descriptive-analytical qualitative approach, the primary data are sourced from hadith collections such as Sahih Bukhari and Sahih Muslim, while the secondary data consist of literature on qualitative methodology, ethnography, and Grounded Theory. Data collection techniques were conducted through library research and analyzed using Spradley’s nine steps of ethnographic analysis, including domain analysis, taxonomic analysis, componential analysis, and theme analysis. The results indicate that the integration of these approaches enables the construction of thematic categories from hadiths based on the social experiences of the Muslim community and generates substantive theories relevant to the dynamics of Muslim social life. This approach not only broadens the understanding of hadith texts but also emphasizes the importance of viewing hadiths as social constructions embedded within Islamic culture.

This study aims to determine the perceptions of library users towards the multicultural literacy program at the Sibolga City Public Library, as a response to the importance of literacy in building an inclusive society amidst cultural diversity. The method used is descriptive quantitative with a survey technique through a questionnaire to 73 active library users. The research instrument includes 15 statements on the independent variable (multicultural literacy program) based on James A. Banks' theory, and 10 statements on the dependent variable (librarian perception) based on the Ruch and Zimbardo framework. The results of the analysis show that library users' perceptions of the program are in the good category, with an average score of 40.23 out of a maximum of 50, and a standard deviation of 2.89, which indicates the consistency of respondents' responses. For the multicultural literacy program variable, an average score of 60.9 out of a maximum of 75, and a standard deviation of 3.68, is obtained. This indicates that library users feel that this program is very useful in increasing their understanding of cultural diversity. More than 78% of respondents agreed or strongly agreed that the program helped them understand other cultures, think critically about stereotypes, and feel proud of their own cultural identities. Furthermore, 54.79% of respondents expressed their willingness to promote the program to the surrounding community. These findings confirm that the Sibolga City Public Library has successfully fulfilled its role as an inclusive literacy space. The multicultural literacy program not only helps users improve their understanding of culture but also strengthens social cohesion and strengthens intercultural relationships. With this program, the library has functioned as an important agent of social change in creating a more inclusive and tolerant society. It is hoped that this program will continue to develop and be implemented more widely.

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

The Titanic drama contains many figurative expressions that reflect deep emotions, life values, and internal conflicts. These figures of speech are used to describe love, fear, sadness, and hope in a more vivid and memorable way. The emotional experiences of the characters, especially Jack and Rose, are shown not only through direct dialogues but also through creative figurative language. This study aims to examine the types of figures of speech found in Titanic, a drama film directed by James Cameron. Using a qualitative descriptive method, this study analyzes the film's dialogues based on the conceptual figurative theory proposed by Lakoff and Johnson. This study identified three main types of figures of speech: structural, ontological (including personification and metonymy), and orientational figures of speech. The results showed that structural figures of speech were the most dominant type, appearing in 45.9% of the total data, followed by ontological figures of speech at 29.7%, and orientational figures of speech at 24.3%. This finding proves that figures of speech are not only used to beautify language but also to express feelings and views on life in a deeper and more emotional way. The allusions in Titanic help the audience understand the characters' thoughts and experiences better.

In contemporary media, characters who self-diagnose with psychological disorders often reflect deeper emotional and psychological complexities rather than clinically accurate conditions. One compelling example is found in the British dark comedy-drama series The End of The F**ing World*, where James claims to be a psychopath. However, this self-diagnosis raises critical psychological questions: Is James truly incapable of empathy, or is his label a defense mechanism masking unresolved trauma from his childhood? By applying Sigmund Freud’s psychoanalytic theory—particularly the structural model of personality (id, ego, superego)—alongside Anna Freud’s theory of defense mechanisms, this study investigates the role of self-diagnosis not as an objective or medically valid truth, but as a psychological shield to avoid emotional vulnerability and confrontation with repressed pain. James' behaviors are analyzed through selected scenes and dialogues in the series, with additional triangulation from the original graphic novel to support the interpretation. The analysis reveals that James’ declaration of being a psychopath aligns more with mechanisms such as repression, projection, and emotional numbing, rather than the clinical criteria of psychopathy. His emotional detachment is revealed to be a constructed barrier stemming from maternal loss, neglect, and fear of connection. The study concludes that self-diagnosis in this context acts as a subconscious strategy to cope with unresolved trauma and to maintain psychological equilibrium amid inner conflict. This case exemplifies how fictional representations can mirror real-life struggles with identity, mental health, and the desire to label complex emotions through simplified diagnostic terms, especially in youth who lack proper support systems.  

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

The accounting profession is undergoing significant transformation due to the advancements and integration of Artificial Intelligence (AI), which offers opportunities to enhance and restructure various accounting tasks. A crucial factor in this shift is the ability of accountants to rapidly adjust to these changes by developing the essential skills and knowledge required to effectively collaborate with AI technologies, while also addressing concerns about job security. This study aims to explore the influence of Artificial Intelligence on accounting by conducting a systematic review of existing literature. Results indicate that although current accounting practices incorporate technology to streamline processes and boost efficiency, there is concern that limited AI proficiency may reduce job prospects for accountants. This research contributes valuable insights into the challenges and potential advantages AI poses for the profession. It also emphasizes the need for proactive measures to equip future accountants for an AI-driven work environment.

In today’s fast-evolving technological landscape, this study examines the profound integration of Artificial Intelligence (AI) into accounting and its far-reaching effects on the future of Nigeria financial markets. The incorporation of AI represents a fundamental shift in accounting, moving beyond conventional practices and ushering in unprecedented efficiency and advanced analytical capabilities. This transformation is instrumental in redefining accounting standards and influencing the broader economic dynamics of the financial sector. This paper aims to analyze the complex role of AI in accounting, evaluating its benefits, obstacles, and long-term potential. By connecting technological advancements with real-world accounting applications, the study provides an in-depth exploration of how AI is revolutionizing financial processes, its economic impact on Nigeria markets, and the balance between its advantages and inherent challenges. Additionally, the research proposes actionable strategies for optimizing AI adoption in accounting. The findings highlight that AI integration marks a critical advancement in accounting, improving precision, productivity, and strategic decision-making. Nevertheless, it also introduces hurdles such as workforce reskilling and ethical dilemmas. To address these challenges, the study recommends educational enhancements, policy adjustments, and cross-disciplinary cooperation to maximize AI’s potential in accounting. As a foundational contribution, this paper presents a compelling discussion on AI’s transformative role in accounting and its wider economic consequences, paving the way for future research and practical applications.

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

Mbatakapidu Village has abundant natural resource potential, especially agricultural waste and local forages that have not been optimally utilized as animal feed. This Community Service. Program (PkM) aims to educate and empower the village community through counseling and training in making silage feed for goats, as a solution in providing quality feed in the area. The implementation method includes location surveys, making silage samples, technical training and direct assistance in the process of fermenting local forage into silage, and program evaluation carried out during March - May 2025. The results of the activities showed an increase in farmers' understanding and skills in processing local feed ingredients into silage, as well as growing awareness of the importance of feed technology in supporting sustainable local potential-based livestock productivity in Mbatakapidu Village.

The tongue is a small part of the body that holds significant power to influence both individual life and community well-being. James 3:1–12 provides a firm warning about the dangers of an uncontrolled tongue, depicting it as a fire, a world of evil, and deadly poison. This study aims to examine the meaning of controlling the tongue as a responsibility of Christian spirituality through a literature review and exegetical-hermeneutical analysis of James 3:1–12. This qualitative research employs primary data from the biblical text (Indonesian Bible Society version and the Greek text) and secondary data from commentaries, Christian ethics books, and theological journals. The findings indicate that controlling the tongue is a sign of spiritual maturity and an essential aspect of Christian discipline that must be continuously cultivated. Disciplined speech reflects living faith and serves as a means to foster love, truth, and peace within the community. This study highlights the need for churches and believers to integrate ethical speech as a core part of their witness in the world.  

Sentani Kota Village as a strategic area experiences significant pressure due to population growth and economic activities, facing complex problems including the conversion of agricultural land and forests into residential and commercial areas, low public awareness about sustainable spatial planning, and weaknesses in law enforcement and supervision. This condition potentially threatens the environmental sustainability and ecosystem of Lake Sentani. This study aims to evaluate the suitability of spatial utilization in Sentani Kota Village, Sentani District, Jayapura Regency, focusing on two main issues: the level of conformity between existing spatial utilization and the Regional Spatial Plan (RTRW) guidelines, and the factors that support and hinder the effectiveness of RTRW implementation. Conducting overlay analysis of existing conditions and spatial pattern maps, complemented by field verification at 28 observation points and stakeholder interviews with the Spatial Planning Agency. The results show that 76.5% (2,759.07 hectares) of spatial utilization conforms to RTRW guidelines, while 22.9% (825.98 hectares) remains non-conforming, and 0.6% (21.66 hectares) violates regulations. Supporting factors include routine monitoring protocols, high conformity levels in designated areas, firm enforcement actions, and community leadership involvement. Conversely, hindering factors encompass low public compliance, non-conforming zones prone to violations, inconsistent enforcement responses, various types of violations, limited sanction mechanisms, and inadequate preventive measures. This study recommends targeted enforcement in critical zones, transition planning for non-conforming areas, lake buffer zone management, enhanced community participation, and systematic monitoring protocols to achieve more effective spatial utilization control.

The Bukit Tutari Cultural Heritage Area in Jayapura Regency, Papua, has enormous potential to be developed as a sustainable ecotourism destination. This study aims to explore strategies for developing the area by involving indigenous people as the main managers. Through a community- based approach, it is hoped that this development will not only improve local economic welfare, but also preserve cultural and environmental values. This study uses a qualitative method with data analysis from interviews, observations, and literature studies. The results of the study indicate that the involvement of indigenous people in ecotourism management can create synergy between cultural preservation and local economic development.

The title of this research is Psychological Problem of the Main Character in James Bird's The Brave. This study aims to determine the psychological problems faced by the main character, the causal factors that contribute to the main character, and what effects of  the psychological issues toward the family relationships and social life of the main character. This data was collected by reading the novel repeatedly and then using the note-taking technique to find statements related to the topic to be analysed. The main and supporting theories that are applied in writing this research are taken from Stanley Rachman and Padmal de Silva in their book entitled Obsessive-Compulsive Disorder (2009).. Based on the results of the analysis, the psychological problems of the main character are found to be Obsessive-Compulsive Disorder from childhood. Obsessive-Compulsive Disorder affects him and the environment by blaming himself, making his anxiety recur, and making his brain panic and traumatized. In addition, the effect of Obsessive-Compulsive Disorder on those around him is that he makes people frustrated and annoyed when talking to him, and he loses hisfriends..

Basketball is a dynamic team sport that emphasizes hand coordination, requiring players to score by shooting the ball into the opponent’s hoop. The game involves five players per team and demands mastery of several fundamental technical skills, including throwing and catching, dribbling, shooting, pivoting, and lay-up techniques. One of the highest individual achievements in basketball is being named the Most Valuable Player (MVP), a title awarded to athletes who demonstrate exceptional performance during a game or tournament. This study aims to analyze the determining factors behind an athlete achieving MVP status, specifically focusing on LeBron James from the United States basketball team during the 2024 Paris Olympics final match against France. The research employs a descriptive method with data collection through document analysis, particularly using official match statistics. The assessment includes both physical performance metrics—such as points, rebounds, assists, blocks, steals, turnovers, and fouls—and psychological aspects, such as mental toughness during competition. Statistical data from the match showed that LeBron James recorded 14 points, 6 rebounds, 1 block, 10 assists, 2 steals, 5 turnovers, and 3 fouls. His shooting efficiency was also high, with a 60% field goal percentage (6/10), 62.5% on two-point shots (5/8), 50% on three-point shots (1/2), and 100% on free throws (1/1). The findings indicate that high contributions in both offensive and defensive aspects significantly influence the MVP designation. This study concludes that MVP recognition is strongly supported by measurable statistical performance and recommends that coaches integrate performance analysis technology to maximize athlete potential based on individual needs.