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Camelya Fajria; Nori Anggraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to comprehensively describe the psychological dynamics of Natta's character in the novel Rumah Tanpa Cahaya through the framework of Sigmund Freud's psychoanalytic theory. The main focus of the study is to analyze the structural interactions of personality including the Id, Ego, and Superego, and to identify various self defense mechanisms activated by the character due to the internal conflict he experiences. The method used is descriptive qualitative with a literary psychology approach as the main analytical basis for dissecting the hidden inner character. The results of the study indicate that Natta's character's behavior is a form of integrative struggle that demands immediate gratification (Id), rational consideration of painful reality (Ego), and strong moral pressure from the internalization of social norms (Superego). Natta's Id demands the fulfillment of basic needs for security and affection. Meanwhile, the Superego provides moral pressure that triggers disproportionate anxiety. Natta's Ego operates as a mediator that works hard to balance the drives of the Id and the demands of the Superego, which forces the Ego to activate self-defense mechanisms such as repression, rationalization, and especially sublimation. This mechanism serves as a psychic barrier to maintain her mental stability and prevent her from experiencing total collapse due to the accumulation of past trauma. Overall, this novel depicts the complexity of the human psyche in the face of existential crises and unresolved past wounds.

Camelya Fajria; Nori Anggraini

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to comprehensively describe the psychological dynamics of Natta's character in the novel Rumah Tanpa Cahaya through the framework of Sigmund Freud's psychoanalytic theory. The main focus of the study is to analyze the structural interactions of personality including the Id, Ego, and Superego, and to identify various self defense mechanisms activated by the character due to the internal conflict he experiences. The method used is descriptive qualitative with a literary psychology approach as the main analytical basis for dissecting the hidden inner character. The results of the study indicate that Natta's character's behavior is a form of integrative struggle that demands immediate gratification (Id), rational consideration of painful reality (Ego), and strong moral pressure from the internalization of social norms (Superego). Natta's Id demands the fulfillment of basic needs for security and affection. Meanwhile, the Superego provides moral pressure that triggers disproportionate anxiety. Natta's Ego operates as a mediator that works hard to balance the drives of the Id and the demands of the Superego, which forces the Ego to activate self-defense mechanisms such as repression, rationalization, and especially sublimation. This mechanism serves as a psychic barrier to maintain her mental stability and prevent her from experiencing total collapse due to the accumulation of past trauma. Overall, this novel depicts the complexity of the human psyche in the face of existential crises and unresolved past wounds.

Avidatul Umaidah; Ainur Rofiq Sofa

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the implementation of an Islamic Religious Education (PAI) learning model based on Project-Based Learning (PjBL) and collaborative approaches in shaping students’ noble character at SD Negeri Besuk Kidul, Besuk District. The study is grounded in the research gap that PAI learning in elementary schools is often still dominated by conventional, teacher-centered methods that emphasize cognitive achievement while providing limited space for the internalization of moral values through authentic learning experiences. This research aims to analyze how PjBL and collaborative learning are designed and implemented in PAI instruction and to explore their contribution to students’ character development. A qualitative approach with a descriptive case study design was employed. The research subjects included the school principal, a PAI teacher, and elementary school students. Data were collected through observation, in-depth interviews, and documentation, and analyzed using an interactive data analysis model. The findings reveal that the integration of project-based and collaborative learning in PAI instruction enhances students’ noble character, particularly in terms of honesty, discipline, responsibility, cooperation, respect, and social awareness. Students actively engage in learning activities, apply Islamic values in real-life contexts, and demonstrate positive behavioral changes both in and outside the classroom. These results indicate that Project-Based Learning and collaborative approaches constitute an effective and meaningful strategy for strengthening character education in PAI at the elementary school level.

Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

Nelfin Kurnia Waruwu; Eri Kusnanto

Jurnal Kewirausahaan Cerdas dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This article presents a theoretical review of organizational control systems with emphasis on adherence to stringent control mechanisms. Through a qualitative literature review approach, this study examines three interconnected control dimensions: result control, action control, and personal-cultural control. The findings indicate that effective organizational control requires an integrative approach that combines formal mechanisms such as performance targets and standard operating procedures with informal aspects including values and organizational culture. Result control provides direction through clear performance indicators, action control ensures work processes comply with established standards, while personal-cultural control strengthens internal compliance through value internalization. This study contributes to management control system theory by emphasizing the importance of integrated control approaches and highlighting the roles of goal communication, value internalization, action tracking, and behavioral reinforcement as key elements in building organizational compliance. Practically, this article offers recommendations for organizational leaders in designing balanced, effective, and sustainable control systems that support organizational goal achievement without undermining employee flexibility and creativity.

Anugrah Mardiah Putri; Dito Aditia Darma Nst; Dinda Widayanti; Lutfiah Adinda Azahara; Juli Arti Waruwu +2 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

Khoirunnisa Arbah; Fatonah Salfadilah; Retno Ayu Neng Tiyas; Yuyun Septyana

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research is motivated by the low level of discipline among elementary school students, characterized by non-compliance with rules, tardiness, and other negative behaviors, thus requiring the role of Pancasila and Citizenship Education (PPKn) as a strategic solution. This research aims to examine the role of PPKn learning in shaping the discipline of elementary school students through a library research approach. This research method uses a systematic and comprehensive library research method to assess the contribution of PPKn learning in forming the discipline of elementary school students (SD). The main focus is on national scientific sources in Indonesian and English languages from the period 2020-2025, with the aim of identifying patterns and strategies of PPKn learning towards improving student discipline in SD. The study results show that PPKn learning is effective in internalizing discipline values through habituation, teacher exemplification, continuous evaluation, and the use of innovative learning media such as educational videos. The involvement of teachers, schools, and parents is an important factor in supporting the formation of student discipline character, with strategies such as family collaboration and group supervision to overcome external challenges. This research provides a theoretical contribution as a basis for developing applicable PPKn learning strategies to form a disciplined generation in elementary schools. The implications of this study indicate that PPKn learning has a strategic role in shaping the discipline of elementary school students, thus requiring synergy between teachers, schools, and parents to optimize the internalization of character values in every learning activity.

Reni Nia Zusinta

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Islamic character education faces dual challenges: declining moral values among students and conventional teaching methods inadequate for developing higher-order thinking skills. This study examines the implementation of a smart learning environment (SLE) model to enhance metacognitive understanding in Aqidah Akhlak (Islamic Creed and Ethics) instruction among eighth-grade students at MTs Salafiyah Merakurak. Employing a mixed-methods action research design, involved 16 eighth-grade students divided into two groups. Data collection utilized classroom observations, semi-structured interviews, and learning documentation. The SLE model integrated Google Classroom, interactive video content, WhatsApp Group discussions, and Google Forms assessments to create a technology-enhanced learning ecosystem. Findings revealed substantial improvements in students' metacognitive capacities: planning skills increased from 25% to 75%, monitoring abilities rose from 31% to 81%, and evaluation competencies grew from 19% to 69%. Students demonstrated enhanced learning autonomy, active participation in collaborative discussions, and improved self-reflection on content comprehension. The SLE approach successfully fostered engaging learning experiences while facilitating deeper internalization of Islamic ethical values. However, implementation encountered constraints including limited technological infrastructure and varied digital literacy levels among students. This research underscores the critical need for developing teachers' digital competencies and strengthening madrasah technological infrastructure to optimize technology-integrated Islamic education.

Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

Karina Onmilka; Tina Tina; Selfina Selfina; Yuwantri Yuwantri; Jessica Putri Manuella +2 more

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study looks at how the Contextual Teaching and Learning (CTL) model is used in Christian Religious Education (CRE) and checks how it helps students develop their critical thinking abilities. In today’s education system, students are not just expected to remember Bible stories, but also to understand what they mean, think about the moral lessons, and use Christian values wisely in their everyday lives. However, past observations show that CRE classes often use a lot of lectures and memorization, which doesn’t give students much chance to think deeply or link what they learn to real-life situations. The CTL model provides a better way for learning by using seven key parts: constructivism, inquiry, questioning, learning community, modeling, reflection, and real-world assessmen. A descriptive qualitative design was employed involving CRE teachers and students selected purposively from classes that have integrated CTL in online and face-to-face settings. Data were collected through classroom observations, semi-structured interviews, and instructional documents. The analysis followed Miles and Huberman’s stages of data reduction, display, and conclusion drawing, supported by triangulation to strengthen credibility. The findings reveal that CTL enhances student engagement, promotes higher-order reasoning, and supports the internalization of Christian values in real-life contexts. Supporting factors include a positive school climate, parental involvement, and teacher readiness, whereas obstacles emerge from limited facilities, large class sizes, and insufficient teacher understanding of CTL. The study underscores the need for context-based and character-oriented instructional designs in CRE.

Alfinas Syarifah; Azzahra Putri Wahyudi; Alfin Salmahayati

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the major challenges faced by moral education in the modern era, particularly within Madrasah Ibtidaiyah, where rapid technological advancement, globalization, and shifting patterns of student interaction have significantly influenced the traditional process of moral development. The purpose of this research is to analyze teachers’ strategies in revitalizing moral education, identify the supporting and inhibiting factors in its implementation, and evaluate its impact on students’ discipline. Employing a qualitative approach with a case study design, data were collected through in-depth interviews with the school principal, Islamic ethics teachers, and students, as well as observations of daily moral habituation practices within the school environment. The findings indicate that effective revitalization of moral education occurs through an integration of teacher role modeling, consistent habituation of moral practices, and value internalization supported by interactive learning methods. These strategies contribute to improved student discipline, greater independence, and more stable behavioral patterns. However, the effectiveness of these efforts is still influenced by external factors such as excessive gadget use and limited continuity of moral guidance at home. The study provides an integrative and adaptive model of moral education that aligns with the characteristics of the digital generation and emphasizes the essential collaboration between teachers, schools, and families. The results highlight the importance of a responsive, contextually relevant approach to moral development that meets the evolving needs and challenges of 21st-century learners.

Amaliyah, Dede Siska; Albi Nur Paisal

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Character formation is a fundamental component of Islamic education, particularly in responding to the growing challenges of moral decline and the weakening of students’ manners in contemporary learning environments. This study aims to analyze the implementation of the classical text Risalat Adab Suluk al-Murid in shaping student character through the integration of seven good habits at SMPIQu Al-Bahjah Cianjur. Employing a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation to explore how the values of adab are internalized and reflected in students’ daily behavior. The findings indicate that the learning of this classical text strengthens students’ discipline, respect toward teachers, sense of responsibility, and enthusiasm for learning. The internalization process occurs not only during classroom activities but also through daily routines such as morning habits, worship practices, time management, and social interactions within the school environment. The seven good habits function as a practical framework that reinforces the application of sufistic values taught in the text, allowing students to translate moral teachings into consistent actions. Teachers play a crucial role as role models who guide, demonstrate, and cultivate these values through continuous supervision and exemplary conduct. The study concludes that classical Islamic text-based learning offers an effective strategy for enhancing student character within modern Islamic educational settings. The implications highlight the need for schools to strengthen adab-centered curricula, cultivate ethical school culture, and promote collaboration among teachers, institutions, and families to ensure sustainable character development.

Muhammad Shoumil Burhanuddin Subari

International Journal of Religious Education and Philosophy 2025 International Forum of Researchers and Lecturers

The current practice of Islamic Religious Education (PAI) learning in schools still faces the challenge of the dominance of conventional methods that tend to be teacher-centered, so that the aspect of internalization of values by students is often not optimal . This article aims to describe the characteristics and conceptual relationships between the Social Interaction and Personal learning models in the context of PAI, while also examining the relationship between the two models with constructivist and humanistic learning theories . Through a literature study, the analysis shows that the Social Interaction model based on constructivist theory emphasizes the construction of knowledge through group dynamics, collaboration, and social interaction . Meanwhile, the Personal model based on humanistic theory is oriented towards the development of individual potential, self-awareness, and spiritual reflection . The results of the study conclude that the integration of these two models offers a holistic learning approach, where students not only understand PAI material cognitively, but are also able to actualize religious values through real social experiences and deep personal appreciation .

Latia Anggun Paramita; Alfiani Nurjannah; Aulia Ratna Dewati; Endrise Septina Rawanoko

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Civic Education (PPKn) serves as an essential foundation for cultivating students’ moral character and citizenship values at the elementary level. This study examines the role of PPKn in shaping the noble character of Grade 2 students at SD Negeri 2 Pereng, identifies existing challenges in its implementation, and proposes strategies for improvement. Using a descriptive qualitative approach, data were collected through classroom observations and interviews with the Grade 2 teacher. The findings show that PPKn contributes significantly to developing students’ discipline, responsibility, cooperation, politeness, and patriotism through structured routines such as daily prayers, class duties, simple deliberation activities, and flag ceremonies. The teacher’s modeling and guidance further reinforce value internalization. However, limited audiovisual media, uneven literacy skills, and classroom management issues hinder optimal implementation. Effective solutions include simplifying learning materials, utilizing accessible visual media, strengthening teacher facilitation, and enhancing collaboration between school and parents. Overall, PPKn remains vital in supporting character development when supported by adequate strategies and consistent habituation.

Yusuf, Yusuf Qardhawi Ridho Sarky; Supratama, Riky

Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the role of Islamic Education (PAI) teachers in fostering religious moderation and tolerance among students in response to growing challenges related to diversity in educational settings. The objective of this research is to describe the pedagogical strategies and instructional methods employed by PAI teachers, as well as to identify the supporting and inhibiting factors that shape the effectiveness of promoting moderate and tolerant attitudes. Utilizing a qualitative literature review approach, this study conducts a critical analysis of relevant academic sources. The findings indicate that PAI teachers play a pivotal role in cultivating moderate and tolerant behavior through learning approaches that emphasize dialogical engagement, value internalization, and strengthened understanding of diversity. Supporting factors include an inclusive school culture and teachers’ professional awareness of the importance of religious moderation. Conversely, inhibiting factors encompass limited pedagogical resources and the influence of external extremist ideologies. Overall, the study underscores the strategic position of PAI teachers in developing a harmonious and diversity-oriented educational environment.

Griselda Okta Viani; Helsa Aprilia H Mamud; Tiara Tiara

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

Trisnawati, Tri Endang; Fadillah, Nurul; Azwa, Nurul; Yulastri, Resti

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The advancement of digital technology encourages the need for innovative learning strategies capable of strengthening students’ moral character amid the decline in discipline, responsibility, and empathy among learners. This study aims to analyze how project-based digital storytelling influences the improvement of students’ morals and how its implementation process occurs within an educational context. The research method used is library research by examining books, journals, and relevant scientific sources related to students’ moral development, project-based learning, and digital storytelling. The analysis was conducted through content analysis to identify key concepts, findings from previous studies, and the relationship between storytelling strategies and the internalization of moral values. The results indicate that digital storytelling is effective as a learning medium because it can integrate cognitive, affective, and technological aspects into a meaningful learning experience. Through the processes of planning, scriptwriting, digital production, and project presentation, students are actively involved in understanding and internalizing moral values such as honesty, empathy, responsibility, and discipline. In addition, digital narratives can build emotional connectedness that strengthens moral feeling and encourages students’ moral action in daily life. These findings imply that project-based digital storytelling can serve as an innovative pedagogical strategy to reinforce character education in schools, especially in facing the challenges posed by technological development and behavioral changes in the digital generation.

Muhammad Farij Al-Kahfi; Mahmud Arif; Ridwan Faqih Sihono

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of modern scientific knowledge, which tends to be secular, has created a dichotomy between religious sciences and general sciences within Islamic education systems. This condition has encouraged the emergence of the idea of the Islamization of knowledge as an effort to restore knowledge to a tawhidic framework. This study aims to examine how the concept of the Islamization of knowledge is represented in Ahmad Tafsir’s book Filsafat Pendidikan Islami. This research employs a qualitative library study using content analysis and a philosophical approach to both the primary text and supporting literature. The findings show that although Ahmad Tafsir does not explicitly use the term “Islamization of knowledge,” the idea is strongly reflected in his construction of epistemology, his concept of the human person, the curriculum, and the educational processes he proposes. At the epistemological level, Tafsir positions revelation as the highest source of value that guides reason and experience, aligning with the principles of the Islamization of knowledge that reject secularist assumptions in the development of knowledge. In the domain of curriculum and educational design, the integration of religious sciences and modern sciences becomes a foundational principle that eliminates the dichotomy of knowledge and emphasizes a tawhidic orientation. The educational process is understood as a space for value internalization, character formation, and moral exemplarity, uniting knowledge with ethics. This study concludes that Ahmad Tafsir’s thought provides an important contribution to the development of an integrative Islamic educational paradigm rooted in tawhid while remaining responsive to the dynamics of modern scientific knowledge.

Syauqi Habatulloh Azzakni; Ahmed Alkautsar Qurratu’ain

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

Siti Trizuwani; Cecep Castrawijaya

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.