Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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National Islam vs. Transnational Islam: The War of Interpretation and Its Impact in Indonesia
No full textIndonesia as the world’s most populous Muslim-majority nation, faces a growing ideological contest between National Islam a locally rooted, moderate, and inclusive form of Islam and Transnational Islam, which promotes a more conservative and globalized religious orientation. This study explores the dynamics of this ideological struggle and its implications for Indonesia’s socio-political stability and national security. Using a qualitative descriptive approach with library research methods, the paper analyzes the ideological differences, conflict patterns, and state as well as civil society interventions in managing tensions between these two streams. The findings show that Transnational Islam, represented by movements such as the Muslim Brotherhood, Hizbut Tahrir, and Salafi groups, often challenges Indonesia’s foundational ideology of Pancasila and promotes exclusivism that threatens social cohesion. Meanwhile, National Islam embodied by Nahdlatul Ulama and Muhammadiyah emphasizes moderation, cultural adaptation, and democracy, acting as a stabilizing force. The ideological clash manifests not only in theological debates but also in education, politics, and public discourse, sometimes escalating into violence and terrorism. Applying Social Identity Theory, Social Conflict Theory, and Coser’s Functional Theory of Conflict, this study concludes that religious identity, power struggles, and group dynamics collectively shape the conflict landscape. Effective conflict intervention requires the synergy of state policies, moderate religious movements, and community-based dialogue to promote religious moderation and maintain national unity
The Leadership Strategies in Addressing Maritime Border Threats to Enhance Surveillance in Indonesian Waters: English
No full textIndonesia, as the world’s largest archipelagic nation, faces significant challenges in maintaining the security of its vast and complex maritime borders. Threats such as illegal fishing, smuggling, piracy, terrorism, and territorial disputes demand adaptive and visionary leadership strategies. This study aims to analyze how the application of strategic leadership can strengthen surveillance systems and safeguard Indonesia’s maritime sovereignty. Theoretical approaches employed include visionary, transactional, and situational leadership models, each contributing to enhancing maritime organizational effectiveness amid evolving threats. The findings indicate that the integration of modern technologies—such as satellites, drones, and radar systems—along with human resource capacity building and cross-sectoral cooperation among the Navy, Coast Guard, Marine Police, and intelligence agencies, plays a crucial role in reinforcing maritime border security. Furthermore, active maritime diplomacy through ASEAN and international cooperation enhances Indonesia’s position in addressing transnational threats. With adaptive, collaborative, and technology-oriented leadership, Indonesia can improve maritime surveillance effectiveness, protect natural resources, and ensure stability and sovereignty across its maritime border regions
Di Luar Model Proses HRM: Teori Kognitif-Afektif Tentang Pemahaman Karyawan Dalam Implementasi SDM
No full textNaskah ini mengusulkan teori kognitif-afektif tentang pemahaman karyawan dalam implementasi sumber daya manusia (SDM), yang membahas keterbatasan kritis dalam model proses SDM (Bowen & Ostroff, 2004). Sementara kerangka kerja SDM yang ada berfokus pada bagaimana sistem mengomunikasikan maksud organisasi melalui praktik yang berbeda, konsisten, dan konsensual, kerangka kerja tersebut sebagian besar mengabaikan bagaimana karyawan menafsirkan dan menanggapi praktik ini secara emosional. Makalah konseptual ini memadukan teori-teori psikologis, termasuk pemahaman (Weick, 1995), teori atribusi, teori skema, dan teori peristiwa afektif, untuk menjelaskan bagaimana karyawan memproses secara kognitif dan bereaksi secara emosional terhadap praktik SDM dalam berbagai konteks. Model yang diusulkan mengidentifikasi dua mekanisme utama: pembuatan makna kognitif (melalui skema dan atribusi) dan reaksi afektif (emosi terpisah yang dipicu oleh peristiwa SDM). Proses-proses ini bersama-sama membangun interpretasi karyawan terhadap maksud SDM, yang pada gilirannya membentuk respons perilaku. Moderator kontekstual, seperti kejelasan kebijakan SDM dan dukungan atasan, juga diteorikan mempengaruhi mekanisme ini. Enam proposisi yang dapat diuji disajikan untuk memandu penelitian empiris di masa mendatang. Kerangka kerja ini memajukan teori manajemen sumber daya manusia dengan menjembatani desain sistem tingkat makro dengan psikologi karyawan tingkat mikro, yang menawarkan gambaran yang lebih dinamis dan bernuansa tentang implementasi sumber daya manusia. Kerangka kerja ini membahas "kotak hitam" manajemen sumber daya manusia yang sudah lama ada dengan mengungkap bagaimana makna dibangun secara aktif daripada diterima secara pasif. Teori ini memiliki relevansi khusus dalam lingkungan yang kompleks dan ambigu seperti merger, transformasi digital, dan lingkungan kerja hibrida, di mana risiko salah tafsir tinggi. Dengan menanamkan kedalaman psikologis ke dalam analisis sistem sumber daya manusia, studi ini memberikan kontribusi pendekatan yang berpusat pada manusia terhadap teori dan praktik manajemen sumber daya manusia
Pemahaman dan Penerapan SAK EMKM pada Penyusunan Laporan Keuangan UMKM dengan Teknologi Informasi sebagai Variabel Moderasi
No full textPenelitian ini bertujuan untuk mengkaji sejauh mana TI dapat memoderasi hubungan antara pemahaman dan penerapan SAK EMKM terhadap penyusunan laporan keuangan pada UMKM. Populasi dalam penelitian ini adalah seluruh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di kecamatan Ngantang. Kabupaten Malang. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan dengan kriteria tertentu didapatkan sampel sebanyak 64 perusahaan. Dalam penelitian ini teknis analisis data menggunakan analisis regresi linier berganda dengan menggunakan program perangkat lunak SmartPLS . Variabel yang digunakan dalam penelitian ini adalah variabel independen yang terdiri dari variabel pemahaman SAK EMKM (X1), penerapan SAK EMKM (X2), variabel dependen yaitu variabel penyusunan laporan keuangan UMKM (Y) dan variabel moderasi yaitu variabel teknologi informasi (Z). Hasil penelitian menunjukkan bahwa pemahaman SAK EMKM tidak berpengaruh signifikan terhadap penyusunan laporan keuangan UMKM, penerapan SAK EMKM berpengaruh positif signifikan terhadap penyusunan laporan keuangan UMKM, teknologi informasi tidak memoderasi pengaruh pemahaman SAK EMKM terhadap penyusunan laporan keuangan dan teknologi informasi memoderasi secara signifikan pengaruh penerapan SAK EMKM terhadap penyusunan laporan keuangan
Understanding Accountability In Modern Organizations: A Non-Positivist Interpretation Of Accounting Practices
No full textAccounting research has traditionally been grounded in positivist assumptions that treat accounting as a neutral and objective system for representing economic reality; however, such assumptions increasingly fail to capture the complex social, institutional, and political contexts in which accounting operates. This study examines accounting practices from a non-positivist perspective, conceptualizing accounting as a socially constructed and interpretive practice shaped by organizational discourse, power relations, and institutional pressures. Using an interpretive qualitative approach, data were collected through semi-structured interviews, document analysis, and non-participant observation to explore how organizational actors produce, interpret, and mobilize accounting information in everyday organizational settings. The findings demonstrate that accounting functions not merely as a technical mechanism but simultaneously as a tool for sensemaking, organizational control, and institutional legitimacy, actively constructing organizational reality by shaping meanings, guiding behavior, and reinforcing dominant narratives. By highlighting the symbolic, discursive, and disciplinary roles of accounting, this study contributes to interpretive and critical accounting literature and challenges the assumption of accounting neutrality, offering important implications for accounting research, practice, and policy in contemporary organizational contexts
Strengthening Civic Character Through The Integration Of Equality And Local Culture
No full textCharacter degradation affects the personality of the nation and has the potential for regression. Therefore, strengthening the character of citizenship is an important study with an integration strategy in various activities (samaptaan, local culture) at SMAN 1 Giri Banyuwangi. The use of various activities in schools to strengthen civic character is the right step for the next generation to be globally intelligent and have a national character. Using a qualitative approach of case studies, this study produced the following findings: (1) activities of equality and local culture, strengthening civic character based on the PPK program, as a harmonization of ethics, aesthetics, and kinesthetics; school culture and extracurricular approaches to form civic virtue of the nation's successors in accordance with the national pillars (Pancasila, 1945 Constitution, NKRI, Bhinneka Tunggal Ika); (2) supporters: the care of the Police, the Indonesian Army/Navy, the Battalion organization; mandatory enforcement; funding from schools, students, business funds, sponsors; Health Protocol
The Role of the Discovering Democracy Program in Addressing Citizenship and Civic Education Issues in Australia
No full textIn the 1960s Australia experienced a decline in the teaching of Civics Education. Some problems in civic education in Australia such as national identity, too much weight on Civics learning and the most serious is the lack of youth participation in citizenship. In the 1990s civic education experienced a revival, this was marked by the emergence of the Discovering Democracy program which was created to overcome existing problems. Using the literature study method, researchers examined the role of the Discovering Democracy program in Australia. Deficiencies in the understanding and skills of some teachers in the field of civic education are the focus of revamping this program. The aim is to equip young people with the necessary skills to better participate through education in schools. One way to achieve this goal is to involve students in their everyday environment. This program has a large contribution in citizenship education in Australia. Many schools report that, after this program teachers feel much more confident to teach citizenship and citizenship than before
Rice Marketing Efficiency Analysis in Baruga Village, Baruga Subdistrict, Kendari City
No full textThis study aims to find out 1) how much margin and profit rice traders in Amohalo Village, Baruga District, Kendari City and 2) whether rice marketing in Amohalo Village, Baruga District, Kendari City runs efficiently. This research has been carried out from January to March 2024. The population in this study is rice farmers in Baruga Village, Baruga District, Kendari City. Sampling was carried out using the Simple Random Sampling method. The research sample was 30 paddy rice farmers, while the determination of the trader sample used the Snowball method. The snowball sampling technique is a technique for taking data sources that at first the number is small and then becomes larger. This study uses marketing efficiency analysis (Farmer's Share). The results of the study are: 1) The margin at the mill is Rp2,000/Kg with a profit of Rp1,336/Kg, the wholesaler in channel I with a margin of Rp2,000/Kg and the profit is Rp1,693/Kg, the wholesaler in channel II with a margin of Rp2,000/Kg and the profit is Rp1,673/Kg and the small trader in channel II with a margin of Rp1,333/Kg and the profit is Rp625/Kg and 2) The marketing channel I has a marketing efficiency of 71.42% and the marketing channel II has a marketing efficiency of 65.21% so it can be concluded that both channels have been efficien
Analysis of Customer Satisfaction with Service Quality UD Mete Mubaraq Lombe in Kendari City
No full textThis study aims to analyze consumer satisfaction with the quality of UD Mete Mubaraq Lombe service in Kendari City. The sampling technique used in this study is non-probability sampling in the form of accidental sampling. The number of samples taken in this study was 38 people. The data analysis used to answer the problems in this study uses the Importance Performance Analysis (IPA) method. Importance Performance Analysis is the most commonly used method to measure consumer satisfaction levels because it has several advantages compared to other methods. The results of the study showed that the level of satisfaction with the service quality of UD Mete Mubaraq Lombe in the category was very good, all attributes with an average score of 9
Analysis of the Relationship between Food Consumption Patterns and Food Security among Maize Farmers in Abeli District
No full textThis research aims to determine: food consumption patterns and food security of corn farmers in Abeli District, Kendari City. This research was conducted in Abeli District, Kendari City with a total sample of 27 respondents. The data analysis used was descriptive statistical analysis using the Likert scale method, USDA analysis, and Rank-Spearman correlation analysis. The research results show that 1) the majority of respondents consume quite high amounts of food, in the categories 4-6 times a week and 1 time a week. Most respondents felt that the food they consumed was neither too much nor too little, indicating adequacy and good adjustment to the number of portions of food they took. On the other hand, the majority of respondents had access or the habit of consuming various types of food other than corn in their diet, 2) the majority of respondents stated that the food choices available were quite varied (59.25%), and had good access to various types of food in the local market (74.07%). All respondents consumed various types of food other than corn every day. all respondents process their own harvests to make daily food, reflecting strong practices in using local food resources to meet family consumption needs, and 3) there is a moderate positive relationship between the frequency of food consumption and the level of food security of respondents, but the relationship between the amount of food portions and food security is not statistically significant. Meanwhile, there is a significant relationship between the variety of food consumed by respondents and the level of food security. In other words, the higher the level of food variety consumed, the higher the level of food security that can be expected from respondent