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This study is motivated by the increasing complexity of global culture, which demands a value system capable of providing direction and meaning in human life. In this context, Islam is viewed as having the potential to serve as a global value system through a cultural concept grounded in revelatory values. This study aims to analyze the concept of culture from an Islamic perspective as a global value system by examining the thought of Ali Ahmad Madkur. The method used is a qualitative approach based on a Systematic Literature Review (SLR), systematically and critically examining various relevant scientific literature. The results of the study indicate that Islamic culture in Madkur’s thought is built upon two main dimensions: the normative dimension, which is derived from the Qur’an and Sunnah, and the practical dimension as its actualization in social life. Although this approach has strengths in maintaining the integrity of values, it still faces challenges in responding to the complex, dynamic, and hybrid nature of global cultural dynamics. Therefore, a more integrative approach is needed to ensure that Islamic cultural values remain relevant and operational in a global context. This study has implications for strengthening more contextual studies of Islamic culture and developing Islamic education that is adaptive to the changing times.

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The quick advancement of digital technology has drastically changed the social and religious life of Indonesian teenagers. The purpose of this study is to investigate how pupils at Al Muslim Junior High School's daily worship practices, self-control, and fear of missing out (FoMO) affect the principles of Islamic Religious Education (PAI). The study used a quantitative methodology with a causal and correlational design. All students in grades VII, VIII, and IX made up the study population for the 2025–2026 school year. Using the Slovin formula, a proportionate stratified sample of 171 students with a 5% margin of error was chosen. A five-point Likert scale questionnaire was used to gather data. The Pearson Product-Moment correlation (r > 0.30) was used to evaluate validity, while Cronbach's Alpha (α > 0.70) was used to test reliability. Multiple linear regression using SPSS version 26 was used for quantitative analysis, beginning with traditional assumption tests for heteroscedasticity (Glejser), multicollinearity (VIF), and normality (Kolmogorov-Smirnov). According to the analysis results, self-control had a substantial, favorable impact on the practice of PAI values, but FoMO had no significant influence (β = -0.034, p = 0.530).

Perkembangan teknologi digital dan media sosial telah mendorong pentingnya kemampuan personal branding bagi generasi muda, khususnya siswa sekolah menengah atas. Personal branding menjadi salah satu strategi yang dapat membantu individu membangun citra diri positif, meningkatkan kepercayaan diri, serta mempersiapkan diri menghadapi dunia pendidikan maupun karier di masa depan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa mengenai pentingnya personal branding melalui workshop interaktif di SMA Negeri 1 Batujaya. Kegiatan melibatkan 12 siswa yang terdiri atas duta siswa dan perwakilan aktif sekolah. Metode pelaksanaan dilakukan melalui penyampaian materi, diskusi, praktik sederhana, dan refleksi bersama. Evaluasi dilakukan secara kualitatif melalui observasi partisipatif dan umpan balik peserta selama kegiatan berlangsung. Hasil kegiatan menunjukkan bahwa peserta memiliki antusiasme tinggi serta mengalami peningkatan pemahaman mengenai pentingnya membangun citra diri positif dan penggunaan media sosial secara lebih strategis dalam mendukung pengembangan diri. Pendekatan partisipatif melalui workshop interaktif dinilai efektif dalam meningkatkan keterlibatan peserta selama kegiatan berlangsung.

This journal critically examines the process of harmonizing Pancasila values and Islamic principles within the development of the Citizenship Education (PKn) curriculum in Indonesia. The study aims to understand how the integration of these two values can strengthen national character, enhance tolerance, and enrich the learning process at elementary and secondary school levels. The methodology used is a literature review, analyzing various academic sources, curriculum documents, and theoretical studies related to the harmonization of national and religious values. The findings indicate that applying the principle of harmonization can improve students’ understanding of Pancasila and Islamic values simultaneously, as well as foster mutual respect and appreciation for Indonesia’s cultural and religious diversity. These results underscore the importance of incorporating these values into the PKn curriculum as a strategic effort to build a nation grounded in spiritual, nationalist, and tolerant values. Additionally, this research offers recommendations for developing a more inclusive and harmonious curriculum to create a tolerant, civil, and respectful society.

The rapid development of globalization has significantly influenced modern education systems, requiring not only the advancement of knowledge but also the strengthening of moral and spiritual values. This study aims to analyze the integration of Islamic values within modern education systems in the era of globalization. The research employs a qualitative approach with a library research method, utilizing various academic sources such as books, journals, and relevant documents. Data are collected through documentation techniques and analyzed using content analysis to interpret and synthesize existing theories and findings. The results indicate that the integration of Islamic values can be effectively implemented through curriculum development, teaching methods, digital technology utilization, and the role of educators as value transmitters. Furthermore, the study reveals that a holistic and systematic integration approach is essential to balance intellectual, emotional, and spiritual development in learners. The implications of this research highlight the importance of developing an integrative education model that aligns Islamic principles with modern scientific and technological advancements, in order to produce individuals who are not only academically competent but also possess strong moral character in facing global challenges.

This study examines the integration of Al-Farabi’s and Ibn Khaldun’s values into the reconceptualization of Civic Education (PKn) in Indonesia. Civic Education has often been criticized for its normative orientation, which lacks relevance to the multicultural realities and democratic challenges of contemporary society. The objective of this research is to construct a conceptual framework that combines Al-Farabi’s emphasis on rationality, morality, and human perfection with Ibn Khaldun’s focus on social solidarity (asabiyyah) and adaptability to societal change. Using a qualitative descriptive approach with a library research design, this study analyzes classical and contemporary literature to identify the relevance of these contributions to PKn. The findings reveal that integrating Al-Farabi’s moral dimension and Ibn Khaldun’s social dimension enriches the ethical, spiritual, and civic aspects of PKn, while aligning with the foundational values of Pancasila. This integration offers a transformative model of PKn that not only develops cognitive competence but also nurtures moral integrity, social justice, and civic engagement. The implication is that PKn can serve as a holistic instrument for shaping citizens who are intellectually critical, ethically responsible, and socially cohesive. Nevertheless, the limitation of this study lies in its conceptual nature, as empirical testing has not yet been conducted, suggesting the need for further applied research to validate the proposed model.

Sekolah Menengah Kejuruan (SMK) dituntut menghasilkan lulusan yang siap kerja dan mampu beradaptasi dengan perkembangan industri. Namun, proses pembelajaran akuntansi di beberapa SMK di Kabupaten Karawang masih didominasi metode konvensional yang berpusat pada guru dan belum sepenuhnya menerapkan pembelajaran berbasis pemecahan masalah sesuai kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kompetensi guru akuntansi melalui pembelajaran berbasis Design Thinking. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang meliputi identifikasi kebutuhan, perencanaan program, pelaksanaan pelatihan, pendampingan, dan evaluasi kegiatan. Pelatihan memperkenalkan tahapan Design Thinking yang terdiri atas empathize, define, ideate, prototype, dan test. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, pre-test dan post-test, serta penilaian terhadap perangkat pembelajaran yang dihasilkan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan pembelajaran akuntansi yang inovatif. Peserta menunjukkan peningkatan pemahaman terhadap konsep Design Thinking, kemampuan menyusun perangkat pembelajaran kontekstual, serta motivasi untuk mengembangkan pembelajaran yang berpusat pada siswa. Hasil post-test menunjukkan rata-rata pemahaman guru mencapai 75,88 dan lebih dari 80% peserta mampu menjawab dengan benar tahapan Design Thinking. Kegiatan ini menyimpulkan bahwa Design Thinking dapat menjadi pendekatan pembelajaran yang efektif untuk meningkatkan kompetensi pedagogik guru serta mendukung pengembangan pembelajaran akuntansi yang kontekstual, kolaboratif, dan sesuai dengan kebutuhan industri.

Social media has evolved into a significant platform where consumers freely express their opinions, experiences, and levels of satisfaction regarding various products, including those offered by Micro, Small, and Medium Enterprises (MSMEs). The comments and reviews shared by customers on these platforms contain diverse sentiments that can serve as valuable indicators of how consumers perceive product quality. Understanding these sentiments is crucial for MSME owners, as it allows them to evaluate their products and adapt to market expectations more effectively. This study aims to analyze customer sentiment toward MSME products on social media by utilizing the Naïve Bayes algorithm, a widely used classification method in text mining. The data used in this research consist of customer comments collected from various social media platforms. The research process involves several stages, including data collection, manual labeling of sentiments, text preprocessing (such as tokenization, case folding, and stopword removal), and splitting the dataset into training and testing subsets. Subsequently, the classification process is carried out using the Naïve Bayes algorithm to categorize sentiments into positive, negative, and neutral classes. The results of this study demonstrate that the Naïve Bayes method is effective in classifying customer sentiments with a satisfactory level of accuracy. These findings provide a comprehensive overview of consumer perceptions regarding the quality of MSME products. Furthermore, this research is expected to assist MSME business owners in understanding customer feedback more systematically and using it as a basis for improving product quality and enhancing customer satisfaction in a competitive digital marketplace.

This study is motivated by the importance of preserving local wisdom amid the flow of modernization that influences community life, particularly in the tradition of Ramadan Sahur Patrol in Kademangan Village, Pagelaran District, Malang Regency. This research aims to describe the implementation of the sahur patrol, identify the local wisdom values embedded within it, and analyze community responses to the tradition. The method used is qualitative with a cultural anthropology approach and a descriptive research design. Data were collected through interviews and documentation involving purposively selected informants, including community leaders, patrol participants, and local government officials. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The results show that the sahur patrol is carried out in a structured manner by utilizing traditional musical instruments, involving cross-generational participation, and being integrated with the community’s religious activities. This tradition contains religious, social, educational, cultural, mutual cooperation, togetherness, and responsibility values. In addition, the community shows a highly positive response through active participation and support for the sustainability of the tradition. The implications of this study emphasize that the sahur patrol plays an important role as a medium for cultural preservation, strengthening social solidarity, and forming collective identity and character within the community.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

This research is motivated by the urgency of integrating humanistic values into literature learning for character building among students, as well as the lack of scientific studies that thoroughly examine the novel ‘3726 MDPL’ by Nurwina Sari. The purpose of this research is to identify and analyze the humanistic values contained in the novel and to describe its relevance as teaching material in high schools. The study employs a qualitative descriptive method with a case study design, where data is collected thru content analysis and documentation techniques, and then analyzed using the interactive model of Miles, Huberman, and Saldana. The research results show that there are six forms of humanistic values in the novel, namely respecting others opinions, cooperation, caring for others, helping each other, solidarity, and self-sacrifice. These values have significant pedagogical relevance as teaching materials in high school literature because the align the Indonesian Language Learning Outcomes Phase F and the Pancasila Student Profile, particularly in the dimensions of mutual cooperation and global diversity, thus making them an effective medium for fostering empathy and social sensitivity among students.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

This study is motivated by the importance of maintaining consumer satisfaction amidst increasingly fierce competition in the culinary business, where Warteg Bunana faces challenges in the form of a decline in the number of customers over the past two years. The objective of this research is to determine and analyze the influence of social media promotion, location, and perceived value on consumer satisfaction at Warteg Bunana in Batam City. The research method used is a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents selected using simple random sampling techniques. Data were analyzed using multiple linear regression analysis via SPSS software. The findings indicate that simultaneously, social media promotion, location, and perceived value have a significant effect on consumer satisfaction with an F value of 21,940 and a significance value of 0.000 < 0.05. Partially, all three variables also have a significant influence on consumer satisfaction. The coefficient of determination (R Square) of 0.407 shows that these variables explain 40.7% of consumer satisfaction. The implications of this research suggest that Warteg Bunana management needs to increase social media promotion consistently and maintain location comfort and service quality to improve consumers' perceived value on a sustainable basis

This article examines umpasa as the determinant of the validity of the Mangalahat Horbo ritual and as a vehicle for transmitting the cultural values of the Batak Toba people from an anthropolinguistic perspective. Mangalahat Horbo is a buffalo sacrifice ritual that functions simultaneously as a cosmological, political, and linguistic event. This study employs a descriptive qualitative approach using three theoretical frameworks: Dell Hymes' (1974) SPEAKING model to analyze the ritual as a speech event, Roland Barthes' (1968) semiotics to dissect the denotative and connotative meanings of umpasa, and Kluckhohn's (1953) theory of cultural values and Sibarani's (2014) local wisdom theory to identify embedded cultural values. The findings reveal that umpasa operates on three simultaneous layers of meaning: pragmatic-performative, social-hierarchical, and cosmological-ecological. Umpasa is not merely an aesthetic ornament but a constitutive element of the ritual that shapes the social and cosmological reality of the Bius community. Eight cultural values are identified: communicative courtesy, adat knowledge transmission, self-restraint, collective responsibility, cultural preservation, cosmological reciprocity, distributive justice, and ecological harmony. This study affirms the urgency of anthropolinguistic documentation of Mangalahat Horbo before the Parhata masters of umpasa diminish further.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

Myofascial pain syndrome (MPS) in the upper trapezius muscle is one of the disorders commonly found in the neck area, characterized by myofascial trigger points (MTrP) in taut bands or tight muscle bands. Kinesio taping (KT) is a non-invasive therapy used in the management of MPS of the upper trapezius to improve neck disability measured using the Neck Disability Index (NDI). However, stronger evidence is still needed regarding the effectiveness of KT in reducing neck disability scores in MPS upper trapezius. This study aims to review and analyze the effectiveness of KT on NDI scores in MPS upper trapezius. The research method used is a systematic review employing PRISMA-P and the PICOS framework. The sample and population of the study consist of articles obtained from databases such as Crossref, Scopus, PubMed, Google Scholar, and Semantic Scholar. Keywords such as "Kinesio Taping," "Myofascial Pain Syndrome," and "Myofascial Trigger Point" were used. The results of the descriptive analysis of the selected articles showed that KT significantly reduced the NDI value in MPS upper trapezius. In conclusion, KT is effective in improving functional disability in the neck caused by MPS upper trapezius, and KT can be a therapeutic option either alone or in combination with other therapies.

The moral crisis in contemporary education demands a reconstruction of moral values derived from the Qur'an as the epistemological foundation of Islamic education. This study aims to identify and analyze the moral educational values found in Surah Al-Imran, verse 159, particularly through the perspectives of Ibn Kathir’s tafsir and Quraish Shihab’s Tafsir Al-Misbah, and formulate its implications for contemporary Islamic education practices. Using a qualitative approach with a library research method, this study analyzes primary data from Ibn Kathir’s tafsir and Tafsir Al-Misbah, confronted with secondary literature on moral education theory. The analysis technique used was content analysis with a comparative-analytical approach to extract both explicit and implicit moral educational values. The findings revealed three fundamental values: first, gentleness (ar-rifq) as a humanistic pedagogical communication method; second, forgiveness (al-‘afw) as a mechanism for restoring educational relationships; third, consultation (asy-syura) as a democratic principle in educational decision-making. This study concludes that these values are not merely individual ethics but methodological principles that must be integrated into the culture of Islamic educational institutions. Practically, this requires a transformation from authoritarian-monological to dialogical-participatory educational approaches and strengthening educators' socio-emotional competencies.

The study of Islamic manuscripts contributes to understanding the development of thought, values, and social practices in Muslim communities, especially when texts are viewed as cultural artifacts. This research examines the Eid al-Adha sermon manuscript from the private collection of Mgs. Muhammad Jufri using a philological approach combined with value and da'wah analysis. The method is qualitative, applying philological stages such as inventory, description, transliteration, and textual criticism to produce a reliable text edition close to the original form. The analysis is strengthened by hermeneutics and da'wah studies to interpret meanings, values, and messages contextually. The findings show that the manuscript has a structured sermon format consisting of opening, main content, and closing, with strong rhetorical and religious functions. The text contains core values such as tawhid, obedience, sacrifice, social solidarity, and morality, as well as da'wah messages emphasizing piety, qurban practice, ukhuwah, and social awareness. Although limited by the absence of data regarding authorship and transcription time, the manuscript remains relevant as a source of Islamic values. This study shows that combining philology with interpretive approaches can enrich textual meaning and support Islamic studies development in contemporary society and strengthening cultural understanding among modern Muslim communities today worldwide context.

The dominance of digital technology in contemporary society has led to a shift in human values. Technology no longer serves merely as a tool but has evolved into a crucial system shaping interaction, communication, and behavior. This study uses qualitative methods to examine how digital technology influences human values in modern society. For this purpose, a literature review was carried out, incorporating thematic analysis of relevant sources. According to this study, the prevalence of digital technology has significantly transformed many aspects of social life. This includes the transition from a user-centered paradigm to a more automated system-centered paradigm; the conversion of human identity into data representation in digital systems; as well as the move from in-person to online communication within social exchanges. These effects undermine the quality of social relationships, reduce empathy and interpersonal interaction, increase dependence on technology, and lead to dehumanization. Furthermore, changes in information perception have the potential to improve digital literacy but simultaneously reduce the quality of critical public reflection. Nevertheless, digital technology continues to offer advantages such as easier access to information and productivity gains. Therefore, strategic efforts are needed to improve user-centered technology, digital skills, and adaptable regulations.