Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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From Information to Insight: How Digitalization and AI Reshape Management Accounting Systems Toward Strategic Value
Digital transformation has reshaped Management Accounting Systems (MAS) from traditional reporting tools into strategic decision-support systems. This study employs a Systematic Literature Review (SLR) based on PRISMA 2020 guidelines to examine Scopus Q1–Q4 journal articles published between 2016 and 2025 addressing digitalization, artificial intelligence (AI), and MAS. From an initial pool of 312 articles, 50 studies met the inclusion criteria and were synthesized. The findings indicate that digitalization enhances the quality of management accounting information through big data analytics, cloud-based ERP, business intelligence, and predictive analytics; the role of management accountants has shifted from administrative reporting toward strategic analysis; and technological readiness and data capabilities have emerged as new contingency factors determining the success of digital MAS implementation. These results confirm that digitalization generates strategic value when aligned with organizational information needs and strategy, while also highlighting opportunities for future research in developing-country contexts and the integration of MAS with sustainability-related issues
Pengembangan Portal Digital Layanan Aduan Online sebagai Instrumen Partisipasi Publik di Kalangan Masyarakat Nahdiyin PCINU Malaysia
Perkembangan teknologi informasi telah mendorong transformasi pelayanan publik menuju arah digital. Portal Layanan Aduan yang merupakan hasil kolaborasi Badan Penelitoan dan Pengabdian Kepada Masyarakat, Fakultas Teknik, Universitas Brawijaya (BPPM FTUB) dan Pengurus Cabang Istimewa Nahdlatul Ulama (PCINU) Malaysia, hadir sebagai sarana aduan dan partisipasi masyarakat diaspora Indonesia khususnya yang berada di Malaysia. Studi ini bertujuan untuk menganalisis pengembangan dan efektivitas portal tersebut dalam meningkatkan partisipasi warga, khususnya komunitas Nahdliyin di Malaysia. Dengan pendekatan studi kasus kualitatif, data dikumpulkan melalui analisis konten portal, observasi fitur, dan pengumpulan data responden menggunakan google form. Hasil menunjukkan bahwa portal ini mampu menjembatani komunikasi publik dengan organisasi keagamaan secara efisien. Namun demikian, sejumlah tantangan tetap muncul, seperti keterbatasan data statistik pengguna, keamanan informasi, serta belum optimalnya umpan balik digital. Studi ini menyimpulkan bahwa model layanan digital berbasis komunitas diaspora ini dapat direplikasi secara lebih luas jika diikuti dengan peningkatan literasi digital dan infrastruktur keamanan yang terpercaya
Tradisi Petik Laut Banyuwangi : Negosiasi Religiusitas dan Budaya Kehidupan Nelayan
Tradisi Petik Laut di Banyuwangi selama ini lebih banyak dipahami secara deskriptif sebagai ritual syukur masyarakat nelayan, sehingga mengabaikan bagaimana praktik ini sebenarnya menjadi ruang negosiasi antara ajaran Islam normatif dan budaya lokal yang terus berkembang. Kesenjangan ini penting karena masyarakat tidak hanya mewarisi ritual, tetapi juga menafsirkan ulang makna keagamaannya di tengah perubahan sosial dan tekanan teologis. Melalui studi kepustakaan terhadap lima penelitian terbaru, kajian ini menelaah bagaimana masyarakat pesisir membangun, merawat, dan merekonstruksi makna Petik Laut sebagai bagian dari identitas religius dan kultural mereka. Hasil penelitian menunjukkan bahwa Petik Laut berfungsi sebagai mekanisme sosial yang memungkinkan masyarakat mengelola ketegangan antara nilai Islam dan simbol-simbol leluhur melalui proses reinterpretasi, Islamisasi doa, serta pembingkaian ulang sesaji sebagai ekspresi syukur. Kajian ini menawarkan temuan konseptual berupa model Negosiasi Tiga Arah keagamaan, kultural, dan sosial yang menjelaskan mengapa ritual ini tetap bertahan sekaligus relevan dalam kehidupan masyarakat nelayan Banyuwangi. Temuan ini memberi kontribusi bagi teori sosiologi agama dengan menunjukkan bahwa ritual lokal bukan hanya warisan kultural, tetapi arena produksi makna yang dinamis
The Effect of Reading Method with Trivial Pursuit Media to Improve Students’ Reading Comprehension Ability at MTsN 2 Banda Aceh
Purpose - The purpose of this study is to compare students’ reading comprehension abilities between learning using the reading method assisted by trivial pursuit media and conventional learning without media, and to examine the effect size of students’ reading comprehension ability.
Design/methodology/approach - Quazi-experimental design with a non-equivalent pre-test post-test control group was used. The participants were 50 students (N=25 experimental; N=25 control). The instrument wa a 15 item multiple-choice test previously verified for validity and reliability. Data were analyzed using normality (Shapiro-Wilk), homogeneity (Levene), and ANCOVA test (Analysis of Covariance).
Findings/results – The result of this study indicate that the reading method has a significant effect on students’ reading comprehension ability, with an effect size of 0.107.
Originality/value - This study provides empirical evidence that incorporating trivial pursuit media into he reading method significantly enhances students’ reading comprehension compared to comventional instruction.
Paper type – Research pape
Effect of RAFT Active-Learning Strategy on Arabic Writing Skill: A Quasi-Experimental Study at Ma’had Al-Kautsar Muhammadiyah Harau Limapuluh Kota
Purpose - This study aims to find out how the RAFT active learning strategy is applied in teaching Arabic writing skills (maharah kitabah) and to determine its impact on students' writing abilities.
Design/methodology/approach - The research uses a quantitative experimental method with pre-test and post-test designs. Data collection techniques include tests, observation, interviews, and documentation. Data were analyzed using the T-test with SPSS 22, after conducting normality and homogeneity tests.
Findings/results – The study found that students’ Arabic writing skills were initially low in both groups. Using a quasi-experimental pretest–posttest design with 33 eighth graders and a reliable writing test (α = 0.86), the RAFT strategy was implemented through structured stages with very good teaching performance (mean = 88). After RAFT, the experimental group’s mean score rose from 65.2 to 82.5, showing a significant, large improvement (t(16) = 7.94, p < .001, d = 1.92), and 85% of students met the mastery standard (KKM = 76), indicating a strong positive effect on Arabic writing proficiency.
Originality/value - This study provides empirical evidence of the effectiveness of the RAFT strategy in enhancing Arabic writing skills among eighth-grade students. It highlights how active learning approaches, such as RAFT, can significantly improve students’ engagement, creativity, and written language performance in Arabic.
Paper type – Research pape
The Effectiveness of Bamboozle Interactive Media in Improving the Speaking Skills of Students MAN 1 Lamongan
Purpose - This study aims to determine the effectiveness of using interactive media Bamboozle in improving students’ speaking skills in Arabic language learning.
Design/methodology/approach - The study employed a quantitative approach with a pre-experimental design, specifically the one-group pre-test and post-test design. The research instrument was a speaking skills test administered before and after the learning treatment using Bamboozle media.
Findings/results – The data analysis using the Paired Sample T-Test with SPSS version 21 showed a significance value of 0.000 < 0.05, indicating a significant difference between pre-test and post-test results. The average student score increased from 70.33 to 89.67, with a gain of 19.34 points.
Originality/value - This study demonstrates that the use of interactive media Bamboozle is effective in enhancing students’ speaking skills, as well as boosting motivation, encouraging active participation, and creating a more engaging and enjoyable learning atmosphere.
Paper type – Research paper
Construction Dispute Resolution: Alternative Construction Dispute Resolution, Mediation, and Arbitration
Construction dispute resolution in Indonesia often faces challenges, such as lengthy processes and high litigation costs in court proceedings. Therefore, alternative dispute resolution methods, such as mediation and arbitration, have become appealing solutions. This study aims to analyze the effectiveness of resolving construction disputes through mediation and arbitration using a normative juridical method. The approach includes the analysis of legislation, legal doctrines, and relevant case studies. The results show that mediation offers advantages such as a fast process, low cost, and the preservation of good relationships between parties. However, mediation outcomes are non-binding, making their effectiveness dependent on the willingness of parties to adhere to agreements. On the other hand, arbitration provides final and binding decisions with executive power, making it more suitable for complex and high-value disputes. Nevertheless, arbitration's relatively high costs and ambiguities in arbitration clauses within contracts often hinder its implementation. This study also identifies the need for further education for construction actors regarding the benefits of alternative dispute resolution (ADR) mechanisms, strengthening the role of institutions such as the Indonesian National Arbitration Board (BANI), and drafting clearer arbitration clauses in construction contracts. With regulatory enhancements and increased awareness, mediation and arbitration can become more effective and efficient alternatives for resolving construction disputes in Indonesia
Antecedents of Online Purchase Intention Towards Chatbot Services on the Tokopedia E-Commerce Platform
This study aims to explore the factors that influence online purchase intention on the Tokopedia e-commerce platform, with a particular focus on the role of customer satisfaction as a mediator between chatbot service quality, social entertainment, and social trends. In the increasingly developing digital era, the use of technology such as chatbots is important to improve interactions between customers and sellers. The results of the study indicate that chatbot service quality has a positive and significant effect on customer satisfaction, meaning that the better the quality of service provided, the higher the level of satisfaction felt by customers. In contrast, social entertainment and social trends did not show a significant effect on online purchase intention, indicating that these factors are not strong enough to drive consumer purchasing decisions. This study also confirms that customer satisfaction plays an important role in mediating the relationship between chatbot service quality and online purchase intention, where satisfied customers tend to be more motivated to make repeat purchases. These findings have theoretical and practical implications, encouraging business actors to focus on improving service quality and customer satisfaction to drive purchase intention. However, this study also has limitations, such as the dominance of young respondents and the focus on one e-commerce platform, which limits the generalizability of the results. Therefore, suggestions for future research include analyzing user behavior across multiple e-commerce platforms and implementing a longitudinal approach to gain a more accurate picture of purchasing behavior
The Influence of Digital Ads, Influencer, and Customer Relations Management on Donation Decisions (Study at Masjid Nusantara Foundation)
The rapid development of digital technology has brought substantial changes to marketing strategies, including within the philanthropic sector. Social organizations, such as the Nusantara Mosque, are increasingly adopting various digital marketing tools to enhance donor participation. Among these, Digital Advertising (Digital Ads), Influencer Marketing, and Customer Relationship Management (CRM) are three widely utilized approaches to attract and retain donors. Nevertheless, the effectiveness of each strategy in influencing donation decisions remains insufficiently explored. This study seeks to analyze the extent to which Digital Ads, Influencers, and CRM affect donor decisions to contribute to the Nusantara Mosque. Employing a descriptive quantitative research design, data were collected through questionnaires distributed to 135 active donors of the Nusantara Mosque. The data were then analyzed using multiple regression with the assistance of SPSS 26. The findings indicate that both Digital Ads and CRM exert a positive and significant influence on donation decisions, whereas Influencers do not have a significant effect. Digital Ads contribute to raising awareness and facilitating access to donations, while CRM strengthens the relationship between donors and institutions, ultimately fostering donor loyalty. These insights highlight the importance for philanthropic organizations to design more effective digital marketing strategies. By optimizing Digital Ads and CRM, organizations can enhance donor engagement and fundraising performance. Conversely, influencer marketing strategies may need to be refined or integrated with other approaches to achieve a more substantial impact on donor decision-making
The Effect of Price and Visual Design on Purchasing Decisions and Its Implications on Consumer Satisfaction of Virtual Items in the Online Game Mobile Legends: Bang Bang Among Gen Z in Pontianak City
In today's world, technology is rapidly advancing, especially among young people. Gaming has developed significantly in Indonesia, particularly in Mobile Legends. Therefore, this study was conducted to determine and analyze the influence of price and visual design on purchasing decisions virtual items. The implications of the Mobile Legends game on consumer satisfaction among Gen Z players of Mobile Legends in Pontianak City. The method used is quantitative, using Structural Equation Modeling (SEM) as a data analysis method, using the Smart-PLS 4 application. Data collection was carried out through distributing questionnaires on Google Form which were shared through closest friends, social media and mobile legends players who played in coffee shops, using a Likert scale, distributing a sample of 100 respondents. This study concluded that price had a significant effect on purchasing decisions with a significant value of 0.024 <0.05. Visual design had a significant effect on consumer satisfaction with a significant value of 0.032 <0.05. Purchasing decisions had a significant effect on consumer satisfaction with a significant value of 0.033 <0.05