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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Nasional Komputasi dan Teknologi Informasi JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Journal of Indonesian Tourism, Hospitality and Recreation Ensiklopedia Social Review Jurnal Review Pendidikan dan Pengajaran (JRPP) Altasia : Jurnal Pariwisata Indonesia Jurnal Wacana Ekonomi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Madani : Indonesian Journal of Civil Society ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Jurnal Kewarganegaraan Jurnal Kajian Pembelajaran dan Keilmuan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Pustaka Data : Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitektur Komputer El-Rusyd Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Sewagati Journal of Social Science and Business Studies Jurnal Pengabdian Tri Bhakti Jurnal Penelitian Pendidikan Indonesia Ahlussunnah: Journal of Islamic Education Kesatria : Jurnal Penerapan Sistem Informasi (Komputer dan Manajemen)
Budi Harto
Dosen STIE El Hakim Solok
Religion Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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Scientific Neutrality in the Age of Artificial Intelligence: A Critical Analysis of the Value-Free Ideal Harto, Budi; Ahida, Ridha
El-Rusyd Vol. 10 No. 2 (2025): December
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Ahlussunnah Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58485/elrusyd.v10i2.486

Abstract

The debate on the neutrality of scientific knowledge whether science is value-free or value-laden has been a central discussion in the philosophy of science from the era of logical positivism to the present. The positivist tradition of Carnap and Reichenbach, along with Popper’s falsificationism, argues that the process of scientific justification must be separated from non-epistemic values in order to secure objectivity. However, the use of artificial intelligence (AI) in contemporary scientific research presents empirical evidence that challenges this ideal of value-free science. This study critically examines how the use of AI in science supports the value-laden position advocated by Thomas Kuhn, Helen Longino, and feminist epistemology. Employing a qualitative method with a content analysis approach, the study is analyzed through a philosophical analytical framework. The findings identify three major positions: neopositivism, which defends the value-free ideal; the Kuhnian position, which acknowledges the role of epistemic values; and the radical value-laden position. The discussion demonstrates that artificial intelligence substantiates the value-laden view through four dimensions: algorithmic bias as a manifestation of social values, value-laden design choices in artificial intelligence systems, the incommensurability of artificial intelligence paradigms, and situated objectivity, which requires explicit recognition of embedded values. The study concludes that artificial intelligence not only confirms but reinforces the argument that the value-free ideal is a philosophical illusion, and that responsible science requires critical reflexivity toward the values embedded within scientific practice.
Institutional Transformation of Pesantren in the Era of Disruption: Analysis of Structural Problems and Development Strategies Based on Local Wisdom Harto, Budi; Aprison, Wedra
Ahlussunnah: Journal of Islamic Education Vol. 4 No. 3 (2025): December
Publisher : STIT Ahlussunnah Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58485/jie.v4i3.476

Abstract

This study analyzes the dynamics of institutional transformation in Islamic boarding schools in Indonesia in the face of the digital disruption era, which is characterized by rapid social, technological, and educational changes. Using a systematic literature review of 45 articles indexed in Scopus and SINTA 1-2 for the period 2018-2024, this study identifies three main structural problems that hinder the transformation of Islamic boarding schools: cultural resistance to innovation, limited institutional capacity, and dualism in the education system. The findings were analyzed through the triangulation of three theoretical frameworks: Talcott Parsons' structural-functional theory, Douglass North's institutional theory, and Jack Mezirow's Transformative Learning theory. The synthesis resulted in a holistic transformation model based on local wisdom that integrates five strategic dimensions: leadership transformation, curriculum, pedagogy, management, and external networks. This model emphasizes the importance of Kyai leadership as Norm Entrepreneurs, the integration of traditional values with modern innovation, and the continuous strengthening of organizational capacity.
Teacher Professional Ethics: Moral Foundations and Professionalism in Islamic Education Rahman, Abdul; Aprison, Wedra; Dina, Hidayatul; Harto, Budi; Susanti, Riri
Ahlussunnah: Journal of Islamic Education Vol. 4 No. 3 (2025): December
Publisher : STIT Ahlussunnah Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58485/jie.v4i3.419

Abstract

This article examines the professional ethics of teachers, which form the moral and professional foundation for carrying out their duties as educators in Islam. The purpose of this study is to analyze the ethical values inherent in the teaching profession and their relevance in shaping character and the quality of Islamic education. This research uses a qualitative method based on literature study by examining classical and contemporary literature related to the concept of teachers in Islam. The results show that the professional ethics of teachers are an integral part of teaching duties, requiring teachers to always act fairly, honestly, trustworthily, and uphold noble moral values in all educational interactions. The essence of teachers in Islam includes the terms murabbi, mu'allim, and mu'addib. Teacher professionalism in Islamic education is seen in the Qur'an, among others, that teachers must be trustworthy, have integrity and honesty, and be able to be role models for students. The implications of this study emphasize that strengthening the professional ethics of teachers is not only important for improving the quality of Islamic education, but also serves as a foundation for building a generation with character, noble morals, and readiness to face the challenges of the times. This article discusses the professional ethics of teachers in Islamic education.
Empirical Analysis of Innovation-Driven Strategies on Vocational School Graduate Competitiveness in the Industry 4.0 Era Chaerunnisa; Hendrayati, Heny; Hurriyati, Ratih; Dirgantari, Puspo Dewi; Harto, Budi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4413

Abstract

The fourth industrial revolution has changed the economic landscape and labor market, creating disruption in various sectors and increasing demand for graduates with 21st-century skills. However, there is a striking difference between the competencies of vocational high school graduates and the growing needs of industry 4.0, as evidenced by the high unemployment rate. Previous research on the impact of transformational leadership, industry partnerships, and teacher talent management on graduate competitiveness has often shown inconsistent results and indicated the presence of a suspected mediating factor, namely school innovation culture. This study is explanatory and quantitative, applying a Partial Least Squares Structural Equation Modeling approach involving 150 respondents from vocational high schools. The analysis shows that industry partnerships have an influential and largest direct effect on school innovation culture (β=0.698) and graduate competitiveness (β=0.667). Furthermore, teacher talent management contributes (β=0.251) to graduate competitiveness. School innovation culture shows an influential mediating role in the relationship between industry partnerships and graduate competitiveness (β=0.151), but has no effect on the relationship with other strategic variables. These findings indicate the importance of strengthening strategic industry partnerships and the need to implement concrete innovation incentive policies to accelerate the transformation of vocational schools.
Harmony in the Hybrid Era: Digital Competence and Work Life Balance Create Exceptional Resilient Human Resources Harto, Budi; Yuniarsih, Tjutju; Sobandi, Ade; Disman; Rukmana, Arief Yanto; Sumarni, Teti
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4085

Abstract

The rapid growth of the digital startup ecosystem has transformed the labor market, creating a demand for resilient and adaptive human resources. Hybrid work arrangements and digital competencies are crucial in this context, yet their impact on human resource resilience, with work-life balance as a mediator, remains underexplored. This study aims to examine the effects of hybrid work and digital competence on human resource resilience in digital startups while investigating the mediating role of work-life balance. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis was employed on a purposive sample of 150 employees from digital startups in Bandung, with data collected through structured questionnaires measuring hybrid work, digital competence, work-life balance, and human resource resilience. Results indicate that hybrid work and digital competence significantly influence human resource resilience, with work-life balance partially mediating these effects. The proposed model explains 83.4% of the variance in human resource resilience and 60.5% of the variance in work-life balance. These findings underscore the necessity of integrated policies that combine hybrid work, digital competency development, and work-life balance enhancement to foster sustainable human resource resilience in digital startups.
Digital-Based Green Accounting and Its Impact on Financial Performance Napisah, Lilis Saidah; Harto, Budi; Anna, Yane Devi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i1.17295

Abstract

Digital consumer behavior has changed as a result of the growth of global e-commerce, which has also increased attention to sustainable business practices. However, there are many research gaps because companies do not understand the influence of consumer perceptions on financial performance and the lack of stakeholder involvement in supporting green accounting in the e-commerce sector.  Using an explanatory quantitative method based on Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, this study aims to address these gaps by examining how the implementation of green accounting positively and significantly impacts financial performance (path coefficient 0.435) and digital consumer perceptions. Profitability is the primary measure of financial performance, while indicators such as resource efficiency and carbon emissions reporting are proven to be dominant in shaping consumer perceptions. These results reinforce the relationship between Signal and Stakeholder theories, emphasizing the importance of sustainability transparency as a tool for communicating with digital consumers. This study contributes to research on digital marketing and sustainable accounting by providing practical guidelines for e-commerce businesses on how to optimize the adoption of green accounting to enhance financial performance and boost consumer trust. Keywords: Green Accounting; Financial Performance; Digital Consumer Perception; Sustainability Transparency; E-Commerce
Optimalisasi Digital Marketing dalam Promosi dan Jaringan di SMKS Wikrama 1 Garut  - Ernawati; Harto, Budi; Sofyan, Verra Rosyalia Widia; Setyasari, Untung Eko; Wahab, Yanti Fadila
Madani : Indonesian Journal of Civil Society Vol. 8 No. 1 (2026): Madani : Februari 2026
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/nxnrw856

Abstract

 The advancement of digital technology compels educational institutions to optimize digital media-based promotional strategies to enhance the visibility and competitiveness of schools. In a specific context, SMKS Wikrama 1 Garut faces challenges in the form of limited human resources, variations in digital literacy, and the absence of a consistent and  structured digital marketing strategy. Although many studies emphasize the role of digital marketing in educational institutions, there is still a knowledge gap that includes a lack of integration of technology adoption theory, utilization of internal resources, and long-term relationship strategies in the context of vocational schools in rural areas. This research employs a qualitative-descriptive approach through in-depth interviews, field observations, and document analysis to explore the current conditions and strategies for optimizing digital marketing in schools. The results of the study show that the use of platforms such as Instagram, TikTok, Facebook, and YouTube is still sporadic, lacks data-driven approaches, and does not optimally showcase the school's vocational identity and narrative; content management is influenced by low perceptions of ease of use, limited strategic resources, and the absence of an editorial calendar; while the use of short videos and storytelling has been proven to generate the highest engagement but has not been implemented consistently. The analysis also identified that school websites have not been optimized through SEO, and collaboration with alumni and industry has not been maximized as strategic content. This research implicitly emphasizes the necessity of a theory-based digital marketing strategy, utilizing data and internal resources to enhance promotion while simultaneously establishing sustainable institutional networks. 
Co-Authors Aam Hamdani, Aam Abdul Rahman Achmad Syaifudin Ade Gafar Abdullah, Ade Gafar Ade Sobandi, Ade Aditya Wardhana Afifah, Fahmi Agus Sigit Pramono Aini, Laura Sidratil Alhadi, Kafi Hannan Alief Wikarta Amandasari, Nur Azyani Andina Dwijayanti Arief Yanto Rukmana Aulia, Rifa Nurul Azandra, Erien Nada Cecep Taufikurachman Chaerunnisa desi kristanti, desi Dewi Reniawaty Dina, Hidayatul Disman Dwi Puryati Elwardah, Khairiah Ernawati Erry Sukriah, Erry Faizah, Ana Fardila, Siska Nur Hamdi, Khairil Harnani, Nining Harus Laksana Guntur Hendy Tannady Heny Hendrayati Hery Syaerul Homan I Nyoman Sutantra Ikhsan Ikhsan Iljasmadi, Iljasmadi Indah, Zuraedah Irzan Soepriyadi Isma Widiaty Ismael Ismael Joko Ariawan Judijanto, Loso Juliawati, Poniah Juniardi, Agripa Lilis Saidah Napisah Lina Parlina Linda Daniati Melinda Lubis, Muhammad Hasan Magdalena Magdalena Mahessya, Raja Ayu Mira Kharisma Mokhamad Syaom Barliana Neng Siti Lutfia Alfani Kurnia Sari Noviana, Anna Novinaldi, Novinaldi Nurdiani, Tanti Widia Okta Sastra Zaenudin Pahrijal, Rival Palembang, Septianti Permatasari Panji Pramuditha Parlina, Lina Pramesti, Puji Prima Vandayani Puspo Dewi Dirgantari Ramadhani Ramadhani Ramanda, Renja Ratih Hurriyati Reniawati, Dewi Ridha Ahida Ridma Meltareza Rita Komalasari Rosliana Marsya Anggraeni Samir, Haddad Sari, Ade Risna Sari, Mike Febri Mayang Sofyan, Harnavela Sofyan, Verra Rosyalia Widia Solapari, Nuryati Solichin, Moch. Sri Marhanah, Sri Steffanie, Reggina Amelia Sulistianingsih Sulistianingsih Sulistianingsih Sumarni, Teti Suryaningsih, Lilik Susanti Susanti Susanti, Riri Sutikno Sutikno Taufikurachman, Cecep Taufikurochman, Cecep Teti Sumarni Tjutju Yuniarsih, Tjutju Vandayani, Prima Violin, Anita Wahab, Yanti Fadila Wahyuni, Ning Wedra Aprison Wiwiek Hendrowati Yane Devi Anna Yanni Suherman, Yanni Yohanes Totok Suyoto Yuniarto, Muhammad Nur Yusniar, Yusniar Yuyun Taufik Zai, Cinthya Ersa Dewanti