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The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

This study examines the effects of word of mouth, peer influence, and promotion on exercise decisions at gymnasiums in Bandar Lampung City, with hedonic motivation as a mediating variable. Drawing on the Theory of Planned Behavior and consumer behavior perspectives, the research employed a quantitative causal-associative design. Data were collected through structured questionnaires from 100 active members of four gymnasiums and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS . The results indicate that word of mouth, peer influence, and promotion have positive and significant effects on hedonic motivation and on exercise decisions. Hedonic motivation also exerts a positive and significant effect on exercise decisions, suggesting that pleasurable and emotionally rewarding fitness experiences reinforce consumers' intention to engage in regular gym- based exercise. Mediation analysis further reveals that hedonic motivation significantly channels the effects of peer influence and promotion on exercise decisions, while the indirect effect of word of mouth is also significant, although its negative coefficient warrants careful interpretation. These findings demonstrate that exercise decisions are shaped not only by utilitarian health considerations but also by social influence, promotional exposure, and affective consumption experiences. The study provides practical insights for gym managers in designing service and marketing strategies that strengthen customer engagement and sustained participation.

The tomb of Ario Damar in Palembang City represents one of the important historical sites for understanding the political, social, and religious dynamics during the transitional period from the influence of the Majapahit Kingdom to the development of Islam in the South Sumatra region. The study of this site employs the historical method through the stages of heuristics, source criticism, interpretation, and historiography, using a qualitative approach. Data were collected through direct observation of the Ario Damar tomb complex and literature studies derived from scientific journals, academic articles, and relevant historiographical works. The analysis indicates that the existence of the Ario Damar tomb not only represents a physical relic of a prominent figure within the governmental structure of Palembang in the fifteenth century but also serves as material evidence reflecting the process of cultural and religious transformation in the region. The tomb site demonstrates historical connections between the political authority of Majapahit, the early development of Islam in Palembang, and the political and cultural relations between Java and Sumatra. In addition to its historical significance, the Ario Damar tomb also holds social and cultural functions as a space of collective memory for the community, which continues to be used as a site of pilgrimage and historical reflection. Therefore, the preservation of the Ario Damar tomb site is essential to maintain cultural heritage while strengthening its role as a source of local historical learning and the development of sustainable historical tourism.

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

Etos kerja dan kewirausahaan ialah aspek penting dalam membangun kesejahteraan individu dan masyarakat, namun dalam praktiknya belum sepenuhnya berlandaskan nilai-nilai keislaman. Oleh karena itu, diperlukan pemahaman yang lebih mendalam mengenai konsep kerja dan kewirausahaan yang bersumber dari ajaran Islam. Artikel ini bertujuan untuk mengkaji konsep etos kerja dan kewirausahaan berdasarkan tafsir al-Qur’an dan hadits Nabi sebagai landasan moral dan spiritual dalam aktivitas ekonomi. Studi ini memakai metode kualitatif dengan pendekatan studi kepustakaan melalui penelaahan berbagai literatur berupa buku tafsir, kitab hadits, serta artikel jurnal ilmiah yang relevan dengan tema penelitian. Data yang diperoleh kemudian dianalisis secara deskriptif dan tematik untuk menemukan nilai-nilai utama yang terkandung dalam ajaran Islam terkait aktivitas kerja dan usaha. Hasil kajian memperlihatkan bahwa Islam menekankan nilai kerja keras, kejujuran, tanggung jawab, kemandirian, disiplin, serta orientasi keberkahan sebagai prinsip utama dalam bekerja dan berwirausaha. Kesimpulannya, etos kerja dan kewirausahaan dalam perspektif Islam tidak hanya berorientasi pada pencapaian materi, melainkan juga pada pembentukan akhlak mulia sekaligus kepatuhan kepada Allah sebagai tujuan utama kehidupan.

Production is a fundamental component of economic activity that plays a strategic role in achieving human well-being. From an Islamic economic perspective, production is understood not only as a technical process aimed at creating or increasing the utility value of goods and services, but also as a manifestation of human responsibility as leaders on this earth. Using an Islamic economic interpretation of the verses of the Qur'an and hadith, this study aims to examine the concept of production in depth from an Islamic economic perspective. Using a descriptive-analytical approach, this research technique utilizes a literature review to examine Islamic economic literature and relevant interpretations, in addition to primary sources such as the Qur'an and hadith. The results show that the Qur'an and hadith provide a framework for production that integrates moral, social, and spiritual values ​​into economic activities, utilizes natural resources optimally and sustainably, and produces halal goods and services. Along with material gain, Islamic manufacturing aims to promote social justice, individual well-being, and ecological harmony. Therefore, the concept of production from an Islamic economic perspective makes economic activity a form of worship and a tool for developing well-being that adheres to the principles of Islamic law.

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

Skin aging is a natural process that cannot be avoided, but it can be slowed down through proper skin care. The use of natural face masks is one of the safe, affordable, and relatively non-invasive treatment alternatives without long-term side effects. The bandotan plant (Ageratum conyzoides L.) is a weed that grows wild in the Cemani Village area, Sukoharjo Regency. Although often considered worthless, this plant actually contains active compounds such as flavonoids, tannins, and saponins that have the potential to be antioxidants. Therefore, this service activity aims to provide counseling and training to the people of Cemani Village regarding the manufacture of face masks made from bandotan plants. This program is carried out with several procedural stages, starting from the interpretation of problems on the land, followed by the preparation of the timeline for the implementation of activities, then counseling and ending with a workshop session on the procedure for making antiaging masks for bandotan herbs. The program ended with an assessment of the evaluation of the activities. This activity was attended by 20 participants of the Cemani village PKK mobilization team. Based on the pretest and posttest scores, there was an increase in public knowledge about the program carried out with an average of 80 pretests and an increase in the average percentage of posttest scores up to 95.83. In the assessment of the questionnaire, public satisfaction with the implementation of the activity was classified as very satisfied with a score of 92.67.

Skin aging is a natural process that cannot be avoided, but it can be slowed down through proper skin care. The use of natural face masks is one of the safe, affordable, and relatively non-invasive treatment alternatives without long-term side effects. The bandotan plant (Ageratum conyzoides L.) is a weed that grows wild in the Cemani Village area, Sukoharjo Regency. Although often considered worthless, this plant actually contains active compounds such as flavonoids, tannins, and saponins that have the potential to be antioxidants. Therefore, this service activity aims to provide counseling and training to the people of Cemani Village regarding the manufacture of face masks made from bandotan plants. This program is carried out with several procedural stages, starting from the interpretation of problems on the land, followed by the preparation of the timeline for the implementation of activities, then counseling and ending with a workshop session on the procedure for making antiaging masks for bandotan herbs. The program ended with an assessment of the evaluation of the activities. This activity was attended by 20 participants of the Cemani village PKK mobilization team. Based on the pretest and posttest scores, there was an increase in public knowledge about the program carried out with an average of 80 pretests and an increase in the average percentage of posttest scores up to 95.83. In the assessment of the questionnaire, public satisfaction with the implementation of the activity was classified as very satisfied with a score of 92.67.

This article examines the role of context and underlying assumptions in the formulation of econometric models for economic policy analysis. While econometric models are widely employed to support policy decisions, their construction is often treated as a purely technical process, overlooking the contextual factors that shape variable selection, model specification, and interpretation of results. This study explores how institutional settings, policy objectives, and behavioral considerations influence the assumptions embedded in econometric modeling. By drawing on policy documents, academic literature, and illustrative cases from applied economic research, the article highlights how implicit assumptions may affect the validity and relevance of econometric outcomes. The analysis emphasizes that econometric models are not value-neutral tools but are shaped by theoretical choices and contextual judgments made during their formulation. Understanding these dimensions is crucial to avoid misinterpretation of empirical findings and to enhance the usefulness of econometric analysis in policymaking. The study contributes to the methodological discussion in applied econometrics by encouraging greater transparency and reflexivity in model construction, particularly in the context of economic policy evaluation.      

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

This research was conducted based on the importance of the image of educational institutions in gaining public trust, making the role of Public Relations (PR) as a public communication manager highly essential. MTs Fathur Rahman Sukorambi Jember was chosen as the research site because the institution is currently striving to enhance its positive image through the optimization of media and sustainable publicity strategies. The aim of this study is to describe the role of PR in building the image of the madrasah, as well as to analyze the communication strategies employed, the forms of publicity implemented, and the challenges faced in its execution.This research applies a qualitative approach with a field research design. Informants were selected through purposive sampling, involving parties considered relevant and knowledgeable about public relations activities, such as the head of the madrasah, PR staff, teachers, students, and parents’ representatives. Data were collected through observations of madrasah activities, in-depth interviews, and documentation in the form of archives and published media. The data were analyzed descriptively, emphasizing the researcher’s interpretation of communication patterns, publicity strategies, and their impact on public perception of the madrasah’s image.The findings reveal that PR functions as a communicator, mediator, and builder of a positive madrasah image. The use of conventional media and digital platforms such as Facebook, Instagram, and WhatsApp Groups has proven effective in reaching a wider community and enhancing public interaction. Documentation of academic and non-academic activities also strengthens the legitimacy of the institution’s achievements. The main obstacles encountered include limited human resources, technological facilities, and consistency in information management. Nevertheless, overall, the role of PR has been proven significant in improving the positive image of MTs Fathur Rahman Sukorambi Jember.

This study examines the relationship between market efficiency and digital financial innovation in the context of global financial transformation over the past decade, when fintech, cryptocurrency, and Decentralized Finance (DeFi) have significantly altered price formation and information dissemination mechanisms. The main issue raised is whether the Efficient Market Hypothesis (EMH) theory remains relevant in the face of digital market dynamics characterized by high volatility, speculative behavior, and regulatory uncertainty. The objective of this study is to assess the impact of digital innovation on information efficiency, price transparency, and the stability of modern financial markets. The study used the Systematic Literature Review (SLR) method, examining 15 scientific articles published between 2015 and 2025 from various academic databases. The findings indicate that digital technology increases access and speed of information distribution, but does not always result in consistently efficient markets. Crypto and DeFi markets have been shown to exhibit fluctuating efficiency due to price anomalies, information asymmetry, and weak regulation. Overall, the literature synthesis confirms that market efficiency in the digital era is dynamic and influenced by the interaction between technology, investor behavior, and governance quality. This study concludes that the EMH remains relevant as a basic framework, but needs reinterpretation to suit the complex and rapidly changing characteristics of digital markets.

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.

The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

This study aims to explore how religious Muslim students interpret halal labels on product packaging and how these interpretations influence their consumption behavior. In the context of increasing awareness of halal product importance, halal labeling is not just a symbol of religious law, but also a guarantee of quality, safety, and trust. The research uses a descriptive qualitative method phenomenological approach, involving students from UIN Prof. K.H. Saifuddin Zuhri Purwokerto who were selected through purposive sampling. Data was collected through semi-structured interviews, literature study, and documentation, then analyzed using thematic analysis. The findings reveal that highly religious students tend to be more selective, careful, and responsible in choosing products, prioritizing those with halal certification even when priced higher. The halal label provides psychological comfort and certainty that the product aligns with Islamic principles. Additionally, a strong understanding of halal labels increases consumer loyalty and supports the growth of the halal industry through rising demand for certified products. Thus, the halal label plays a significant role in shaping the consumption patterns of religious Muslim students and contributes to the broader development of the halal industry in Indonesia.