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Rina Astuti; Annur Indra Kusumadani

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Histology practicum, as one of the compulsory practicum courses, offers a great opportunity to practice various aspects of science process skills through microscopic tissue observation activities, identification of cell and tissue structures, and analysis of tissue functions in organisms. This study aims to analyze the science process skills biology education students through histology practicum activities. This study uses a quantitative descriptive approach with a survey method to analyze the science process skills of biology education students through histology practicum activities. Data collection in this study used three main techniques, namely science process skills tests, direct observation, and analysis of practicum report documents. Furthermore, the data were analyzed descriptively quantitatively using descriptive statistics to describe the profile of students' science process skills. Analysis per aspect revealed that students had good skills in the aspects of observing (78.50%), classifying (76.33%), interpreting data (71.67%), applying concepts (73.25%), and communicating results (73.40%), which indicates that histology practicum is effective in developing basic science process skills. However, the aspects of formulating hypotheses (58.17%) and planning experiments (54.83%) were still in the sufficient category, indicating that students experienced difficulties in integrated science process skills that require higher-order thinking skills. The findings this study provide important implications for the development of more comprehensive histology practicum learning strategies, including the integration of inquiry approaches, the use of continuous formative assessment, the application of differentiated learning, and strengthening the connection between theory and practice to optimize the development of all aspects of science process skills of prospective biology teachers.  

Irda Rahmadhani; Hasanah Hasanah; Evina Putri Fernanda; Nineteen Uchi Ray Simanjuntak; Jelfrida Malau

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study discusses the implementation of the Self-Directed Learning Programme by integrating Learning Outcomes (CP), Learning Objectives (TP), and Learning Objective Processes (ATP) to enhance teaching quality and teacher professionalism. Using a library research method, this study analyses relevant scientific literature to understand the relationship between the integration of the three components of the education programme and classroom teaching practices. The research findings indicate that teachers still encounter challenges in understanding and integrating CP, TP, and ATP, particularly in planning, implementing teaching strategies, and conducting authentic assessments. However, when this integration is well executed, the teaching process becomes more purposeful, flexible and responsive to students' needs. Furthermore, integrating CP–TP–ATP has been shown to strengthen teachers' professionalism by enhancing their understanding of the curriculum, their ability to design learning activities, and their capacity to conduct competency-based assessment. This study confirms that the successful implementation of the Free Education Programme depends heavily on teachers' ability to understand the curriculum's structure and to integrate these three components consistently. Therefore, training, supporting, and developing teachers' competencies is an important requirement for the effective and sustainable implementation of the Liberal Education Programme.

Resdi Resdi; Asy Syifah; Syarifah Hijrah Febrianti; Riza Sativani Hayati

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study aims to analyze the implementation of video animation-based flipped classroom learning model in increasing students' learning interest in science subjects with material on the structure and function of living organisms in class 8D at SMPN 1 Sanrobone. The low interest in learning science among students is a major problem that needs to be addressed through more attractive and interactive learning innovations. The video animation-based flipped classroom model was chosen because it can optimize classroom learning time for more meaningful activities, while basic concept understanding is done independently through engaging animated videos. This study uses a survey method with a descriptive quantitative approach. The research subjects were  students of class 8D SMPN 1 Sanrobone in the even semester of the 2024/2025 academic year. Research instruments used learning interest questionnaires, observations, and documentation. The results showed that the implementation of video animation-based flipped classroom model was able to increase students' learning interest with high categories in aspects of attention, interest, involvement, and learning satisfaction. Animated videos presented before face-to-face learning provide clear visualizations of the structure and function of living organisms, making students more prepared and enthusiastic to participate in discussions and practical activities in class. This learning model also encourages student learning independence and increases active interaction in learning. This study recommends the implementation of video animation-based flipped classroom as an alternative effective and innovative science learning strategy to increase students' learning interest.

Jacomina Selfisina; Jenny K. Matitaputty

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This quasi-experimental study examines the effectiveness of Artificial Intelligence (AI)-assisted learning in enhancing critical thinking skills among undergraduate history students. The study involved 60 students divided into experimental and control groups. The experimental group received AI-supported instruction integrating adaptive learning modules, scaffolded source-analysis prompts, and guided argumentative discussions facilitated by conversational AI tools, while the control group followed conventional lecture-based instruction. Data were collected using a validated critical thinking test, classroom observation protocols, and semi-structured interviews. Quantitative data were analyzed using paired and independent sample t-tests, while qualitative data were examined through Miles and Huberman’s interactive analysis model. Results indicate statistically significant improvements in critical thinking scores in the experimental group compared to the control group. Thematic findings reveal enhanced sourcing, contextualization, corroboration, and evidence-based argumentation skills. However, minor risks of over-reliance on AI highlight the need for instructional scaffolding and ethical guidance. The findings suggest that AI can function as a cognitive scaffold that strengthens historical thinking and metacognitive awareness when implemented within a structured pedagogical framework.

Adalia Samaira Nanrimansyah; Iman Ahmad Gymnastiar

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Gender inequality in terms of safety in public spaces is a crucial issue in Indonesia. This research background is driven by the high rate of violence against women, reaching 330,079 cases in 2024, and reinforced by a patriarchal culture that perpetuates gender hierarchy. This study uses a qualitative method with a literature study approach to analyze the root causes and impacts of gender inequality on women's sense of security in public spaces. The results indicate that the disparity manifests in various dimensions, such as women-unfriendly urban infrastructure (e.g., inadequate lighting), security threats in urban areas, and the high rate of gender-based violence where 80.1% of the victims are women. The discussion reveals that this inequality impacts not only physical safety but also psychological well-being, economic security, and access to public spaces. This research concludes that a multidimensional approach encompassing infrastructure improvement, strengthening legal protection, changing social norms, and economic empowerment is required to create an inclusive, equitable, and safe public environment for all genders.

T. Wisnu Warnia WR; Yayu Heryatun

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

The integration of Information and Communication Technology (ICT) and tools like Canva has revolutionized English Language Teaching (ELT) in Indonesia, shifting from traditional methods to interactive, student-centered approaches. This study aims to explore the benefits and challenges of incorporating these technologies into ELT practices. Employing a qualitative literature review methodology, the research analyzed over 20 empirical studies from 2020 to 2023 on Canva and ICT in Indonesian ELT, supplemented by global Computer-Assisted Language Learning (CALL) frameworks. Key findings reveal that ICT and Canva enhance student motivation, creativity, and communicative skills through multimodal and constructivist learning, while fostering authentic language exposure and collaboration. However, challenges include inadequate infrastructure, limited teacher training, digital inequities between urban and rural areas, ethical issues such as copyright infringement, and increased teacher workload. The implications underscore the need for systematic professional development, institutional support, curriculum alignment, and policies promoting equitable access to ensure transformative and sustainable technology integration in Indonesian ELT.  

Deasy Yunita Siregar; Nazwa Madina Rangkuti; Ahmad Daffa Bangun; Tasya Khalishah Salsabila; Lathifatunnisa Br Situmorang +1 more

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study examines students’ perceptions of the use of online platforms for English listening practice. The research employs a mixed-methods approach involving 150 undergraduate students through questionnaires and semi-structured interviews. The findings indicate that the majority of students hold positive attitudes toward the use of online platforms, primarily due to time flexibility, diverse content, and the ability to learn independently. Nevertheless, several challenges were identified, including internet connectivity issues that disrupt the learning experience, a lack of personalized feedback, and difficulties in maintaining learning motivation. Features such as adjustable playback speed, the availability of transcripts, and interactive exercises received high levels of satisfaction. Overall, the study concludes that although online platforms have great potential to enhance English listening skills, their effectiveness largely depends on proper implementation, adequate technical infrastructure, and active support from educators. Therefore, this study recommends improvements in technical aspects and the development of more effective learning methods to achieve more optimal outcomes.

Vira Aulia Putri; Amroni Amroni; Dwi Ayu Gusriyanti

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

Gunawan Prayitno; Daniel Riano Kaparang

International Journal of Educational Technology and Society 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study explores the integration of critical pedagogy with digital literacy, aiming to reconceptualize digital literacy beyond its traditional focus on technical proficiency and operational skills. Traditional digital literacy models emphasize the ability to navigate and use technology, primarily focusing on operational tasks such as managing digital devices, utilizing software, and performing specific functions. However, these models often overlook the broader implications of technology on society, including its role in shaping power dynamics and perpetuating social inequalities. By integrating critical pedagogy, this study argues that digital literacy should not only encompass technical skills but also encourage learners to critically assess the social, political, and cultural implications of digital tools. The critical digital literacy approach promotes social justice, equity, and empowerment by encouraging learners to question, reflect on, and challenge the ways in which technology influences their lives and society at large. Through critical engagement with digital tools, learners are empowered to challenge existing power structures, fostering social transformation. The study discusses how educators can integrate critical digital literacy into teaching practices, moving beyond traditional skill based models by encouraging critical thinking, ethical use of technology, and a deeper understanding of the role digital technologies play in shaping societal structures. Moreover, the study highlights the transformative potential of critical digital pedagogy, proposing it as a tool for educational equity and social change. By reconceptualizing digital literacy through a critical pedagogical lens, this study offers a framework that empowers students to become not just proficient digital users but active participants in societal transformation, contributing to a more inclusive and just digital future. The study also suggests areas for future research, including empirical investigations on the practical implementation of critical digital literacy frameworks across various educational settings and contexts.

Rossan Kurnia; Cintya Cintya; Berkat Ricart Dwi Putra; Matius Timan Herdi Ginting

Jurnal Budi Pekerti Agama Kristen dan Katolik 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The study describes the implementation of the Christian Religious Education teaching module with the theme Allah Creates Man to Manage in grade VI students of SD Negeri 1 Kereng Bangkirai. The qualitative descriptive approach applied direct observation, documentation of activities, and assessment of learning outcomes in the affective, cognitive, and psychomotor domains to the 11 students who attended. The teaching module is aligned with the Learning Outcomes of Phase C of the Independent Curriculum providing a directed learning structure from Genesis 2:8-15. The opening activities include greetings, prayers, praise, Bible readings, as well as students' experiential questions about nature to build a relationship between the material and everyday reality. Core activities utilize explanations, group discussions, presentations, and clipping projects with the theme of loving God's created nature that increase active participation, cooperation, and creativity of students. Assessments showed good results in all three learning domains despite constraints such as the discomfort of cross-gender discussions and the introverted nature of students; The role of teachers in creating a safe atmosphere strengthens the effectiveness of the process. Reflection confirms meaningful learning that shapes an attitude of gratitude, environmental concern, and Christian responsibility.

Aleks Effendi; Partono Nyanasuryanadi

Jurnal Budi Pekerti Agama Buddha 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze and synthesize research findings related to the integration of Buddhist values in the development of interactive learning media. The research employed a qualitative approach using a systematic literature review method on fifty selected articles published between 2018 and 2025. Data were collected through a structured process of identification, screening, and extraction from primary sources consisting of accredited national journals and reputable international journals. The data were analyzed using thematic and comparative synthesis techniques to identify patterns, effectiveness, and research gaps. The results show that interactive learning media based on Buddhist values can enhance students’ motivation, moral understanding, and engagement through the use of technologies such as gamification, educational animation, augmented reality, and mobile applications. The effectiveness of these media is strongly influenced by the alignment between Buddhist ethical principles, instructional design, and the cultural context of learning. Furthermore, the study reveals that the successful integration of spiritual values into digital media depends on educators’ readiness, digital literacy, and technological infrastructure support.

Yulistiana Yulistiana; Marisha Ayu Ardini; Dita Kameswari; Endah Diah Parwati; Icha Nurannisa

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Innovation in biology learning is increasingly necessary, as conventional instructional practices are often dominated by memorization-based methods that limit students’ active engagement and critical thinking development. Along with rapid advances in science and technology, digital applications offer new opportunities to enhance teaching and learning processes. One such application is Canva, a digital design platform that can be utilized as an effective learning media to support teachers and students in biology education. This study aims to describe the implementation of Canva-based learning media through a training program conducted at SMA Islam Terpadu Daarul Rahman and to examine its perceived usefulness for both teachers and students. The training involved teachers in developing biology learning materials using Canva by integrating visual elements, images, and videos to present complex biological concepts more clearly. The results of the training indicate that Canva is considered practical, user-friendly, and efficient by teachers in designing learning materials. Teachers reported that the application helped them present content in a more attractive and structured manner. Furthermore, students benefited from the use of Canva-based materials, as they demonstrated better understanding of the subject matter and increased interest in learning biology. The integration of visual and multimedia elements also supported the development of students’ critical thinking skills by encouraging analysis and interpretation of biological phenomena. Overall, the use of Canva as a learning medium shows potential to enhance the quality of biology learning and foster more meaningful learning experiences.

Ryo Setyadi; Fitriasuri Fitriasuri; Bakti Setyadi; Septiani Fransisca; Poppy Indriani

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

Muhammad Habib Ainur Rosyid; Dina Amalia; Fitriani Luthfiyah Q.A; Dwi Aminatus Sa’adah

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

The development of digital information technology has fundamentally transformed the ways university students access and interpret religious information. Social media platforms such as TikTok, Instagram, and YouTube have become primary spaces where students encounter diverse forms of religious content, ranging from educational dakwah to provocative narratives that may trigger tension and conflict. This phenomenon creates both opportunities and challenges for shaping religious moderation, particularly among first-semester students who are in the formative stage of constructing their intellectual and religious identities. This study aims to explore in depth the dynamics of religious moderation among first-semester students at IAINU Tuban within the context of digital polarization. A descriptive qualitative method was employed, utilizing semi-structured interviews, observations, and documentation as data collection techniques. Data were analyzed through thematic processes of reduction, presentation, and conclusion drawing. The findings reveal that students exhibit high social media engagement and are frequently exposed to short dakwah content circulated through algorithmic mechanisms. However, they also confront digital polarization characterized by emotional disputes, informational bias, and negative perceptions of other religious groups. While students demonstrate an initial understanding of religious moderation—such as wisdom, tolerance, and resistance to provocation—they have not fully developed adequate religious digital literacy to critically evaluate extreme content. This research concludes that social media simultaneously serves as a medium for dakwah and a site of polarization, highlighting the need for systematic reinforcement of digital literacy and religious moderation within Islamic higher education. 

Muhammad Aslam Fauzan; Nadzif Ali Azhar T.; Mohamad Sugih Saputro; Raka Pramana Saputra; Vandah Ni’matim Barokah +1 more

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

Islamic architecture in the archipelago cannot be understood as simply a transfer of physical forms from the Middle East to Southeast Asia. It is the result of a deep cultural dialogue between universal Islamic principles and local wisdom that has been formed since pre-Islamic times. When Islam spread in the archipelago, it did not exist as a force that negates Hindu, Buddhist, and vernacular traditions, but rather proceeded through visual and structural synthesis that gave birth to a distinctive and hybrid Islamic architectural identity. One of the most iconic manifestations of this process is the use of overlapping roofs in historic mosques such as the Great Mosque of Demak and the Great Mosque of Banten. Different from typical Persian or Mediterranean stone domes, this multi-storey wooden structure is inspired by the concept of Meru in Hindu-Javanese architecture. The choice is not only symbolic, but also a functional adaptation to the tropical climate, as it allows for efficient rainwater disposal as well as optimal natural ventilation. Spatially, the placement of mosques follows the concept of Catur Gatra Tunggal, which is the integration of mosques with squares, government centers, and markets. This pattern reflects the integration between the spiritual, political, and economic life of the community. In the interior, the use of Saka Guru shows the appointment of local construction techniques as the main element of worship buildings. Aspects of syncretism are also seen in ornamentation, where pre-Islamic figurative motifs are transformed into flora and calligraphy patterns that are in harmony with the principles of Islamic aniconism. Thus, the archipelago's Islamic architecture represents Islam as an inclusive and contextual force that is able to process local traditions into a sustainable new identity.

Asmira Wati; Harvius Harvius

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

The professional competence of Islamic Education (PAI) teachers plays a decisive role in determining the quality of learning at the elementary school level. In practice, many teachers still encounter challenges in mastering subject content, developing systematic teaching materials, applying innovative learning strategies, and integrating educational technology into classroom activities. These conditions indicate the need for structured professional development efforts through collaborative forums. This study aims to analyze the role of the Islamic Education Teachers Working Group (KKG PAI) in maximizing the professional competence of PAI teachers in public elementary schools in Panti District, Pasaman Regency, and to identify the supporting and inhibiting factors influencing its implementation. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, participatory observation, and documentation involving the KKG supervisor, the head of KKG PAI, and member teachers. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that KKG PAI functions as a strategic platform for collaborative lesson planning, subject-matter enrichment, peer reflection, and technology-based instructional training. Supporting factors include strong teacher commitment and collaborative culture, while limitations in facilities and technological disparities remain challenges. Strengthening the sustainability and management of KKG programs is essential to enhance teachers’ professional competence and improve the overall quality of Islamic education learning.

Noverin Andrea Anang; Tjang, Yanto Sandy; Herkulana Mekarryani Soeryamassoka

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

Gender equality in the religious sphere in Indonesia is a complex phenomenon, shaped by the interaction between theological doctrines, institutional practices, and the socio-cultural context of each tradition. This study employs a qualitative-descriptive approach through literature review to analyze six major religions in Indonesia: Catholicism, Protestantism, Islam, Hindu Dharma, Buddhism, and Confucianism. The analysis focuses on three main dimensions: theological perspectives regarding gender roles and positions, social changes influencing gender relations, and transformations in institutional structures and practices that support gender equality. The findings indicate that historically, women were often placed in subordinate positions due to patriarchal norms, although the core teachings of these religions contain egalitarian principles and recognition of women’s dignity. Contemporary transformations are reflected in the reinterpretation of religious texts and practices that promote gender equality: Catholicism emphasizes the recognition of women’s dignity within the clerical hierarchy; Protestantism opens opportunities for the ordination of female pastors; Islam reinterprets the principles of Qawwamun and family law rights; Balinese Hindu Dharma adjusts women’s roles in rituals and public spheres; Buddhism revives the bhikkhuni order within the sangha; and Confucianism modernizes the interpretation of Wu Lun and San Cong to emphasize mutual responsibilities between husband and wife. In conclusion, despite persistent patriarchal challenges, this study affirms that religion has the potential to act as an agent of social transformation promoting gender equality while maintaining the moral, spiritual, and traditional values distinctive to each tradition. These findings contribute significantly to academic literature, interfaith dialogue, and the development of more gender-inclusive policies.

Nabila Fajrina; Andriyanto Andriyanto; Rabi'ah Adawiyah; Muhammad Firdaus Isfandi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In response to the escalating challenge of packaging waste in the beauty industry, The Body Shop Indonesia has implemented a Green Marketing Mix through its Bring Back Our Bottles (BBOB) and Refill Station programs. This study aims to analyze the strategic implementation of this approach, assess consumer perceptions and engagement, and explore the inherent challenges and opportunities for future development. Employing a qualitative case study approach, the research collected data from five respondents who are The Body Shop consumers with prior participation in either the BBOB or Refill Station programs. Data were gathered through semi-structured interviews, observation, and a comprehensive literature review. Thematic analysis was subsequently performed, with findings validated through source and method triangulation. The results indicate that The Body Shop’s Green Marketing Mix has been effectively implemented, particularly in the elements of product (environmentally friendly packaging), promotion (campaigns via digital and print media), and physical evidence (store design that promotes a natural ambiance). Despite positive consumer responses and a strengthened brand image, persistent obstacles were identified, including limited access to program locations and insufficient information dissemination. The programs were found to be effective in enhancing customer loyalty and hold significant potential for expansion, particularly through targeted education and collaborative initiatives with youth communities. This study recommends expanding the programs’ geographical coverage, strengthening digital communication, and establishing strategic community partnerships. The findings are expected to make a meaningful contribution to the development of sustainable green marketing strategies within the beauty industry.

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.

Annisyah Nur Silalahi; Dita Handayani; Faris Haikal Hasibuan; Reni Ria Armayani Hasibuan

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.