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Integrasi Pendidikan Karakter Berbasis Budaya dalam Perspektif Teori Sosial Kritis: Sebuah Kajian Konseptual Nismawati Nismawati; Aswanto Aswanto; Muslim Muslim
Jurnal Pendidikan, Sejarah, dan Budaya Vol 1 No 1 (2026): April: Edukara: Jurnal Pendidikan, Sejarah, dan Budaya
Publisher : CV Cendekia Paramartha

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Abstract

This conceptual study examines the integration of culture-based character education within the framework of critical social theory by synthesizing interdisciplinary literature on education, culture, and social structures. The analysis reveals that character education is not merely a normative moral transmission process but a socially constructed practice shaped by power relations, ideological interests, and cultural negotiations within educational institutions. Findings indicate that the interaction between cultural values, pedagogical practices, and structural conditions produces a dialectical process in which values are both internalized and contested. Critical social theory provides an analytical lens to uncover how educational systems may reproduce dominant ideologies while simultaneously offering possibilities for emancipation through critical consciousness. The study further identifies that local wisdom, religious values, and global educational demands interact in complex ways that require reflective and contextual interpretation. The proposed integrative framework positions character education as a transformative space that bridges normative, contextual, and critical dimensions. Ultimately, it contributes to reconceptualizing education as a site of social reflection and structural transformation.  
Sustainability Reporting and Corporate Social Responsibility: A Conceptual Review of Global ESG Standards Aswanto Aswanto; Andi Cici Thania; Sahal Hanafi
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f56s9n04

Abstract

This study develops an integrative conceptual review of sustainability reporting and corporate social responsibility within the evolving architecture of global ESG standards. Drawing on a systematic and theory-driven synthesis of leading scholarship in accounting, management, and sustainability, the analysis examines three interconnected dimensions: theoretical foundations of ESG disclosure, institutional and regulatory dynamics, and performance implications. The review identifies persistent conceptual ambiguities between CSR and ESG, heterogeneous regulatory regimes, and conditional performance pathways moderated by governance quality and measurement coherence. By organizing the literature into an analytically unified framework, the study clarifies how global ESG standards translate normative responsibility into structured accountability mechanisms embedded within capital market infrastructures. The findings highlight that regulatory convergence, governance oversight, and strategic integration jointly determine whether ESG reporting enhances transparency and long-term value creation. The proposed conceptual model offers theoretical refinement and methodological guidance for future empirical research, contributing to debates on standard harmonization, disclosure credibility, and the role of sustainability reporting in contemporary economic governance.
Community-Based Ecotourism Development and Sustainable Rural Entrepreneurship in Indonesia Fidya Pramesti; Randika Shafly Fawwaz; Mahfud Heru Fatoni; Aswanto Aswanto; Eko Sutrisno
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/5ng0y838

Abstract

Community-based ecotourism has increasingly been promoted as a strategic pathway for fostering sustainable rural development, yet empirical evidence explaining how it systematically enables sustainable rural entrepreneurship remains limited, particularly in developing country contexts. This study examines the relationship between community-based ecotourism development and sustainable rural entrepreneurship in Indonesia, emphasizing the roles of participation, local governance, and environmental management. Employing an empirical quantitative design, data were collected from rural tourism communities managing ecotourism destinations through structured questionnaires administered to community entrepreneurs, cooperative leaders, and local managers. The data were analyzed using Partial Least Squares Structural Equation Modeling to assess measurement validity and test structural relationships among latent constructs. The findings demonstrate that community-based ecotourism development has a significant positive effect on sustainable rural entrepreneurship, reflected in enhanced economic viability, social value creation, and environmental orientation of rural enterprises. The results further reveal that collective learning, social capital, and institutional embeddedness mediate this relationship, transforming tourism activities into resilient and adaptive entrepreneurial systems. The study contributes to the literature by empirically positioning community-based ecotourism as a developmental platform that integrates governance, entrepreneurship, and sustainability, offering practical insights for rural development policy and community empowerment strategies.
The Future of Smart Contracts in Indonesia’s Commercial and Business Law System Leonardus Teguh Handoyo; Anggun Wida Prawira; Aswanto Aswanto
Iustitia: Journal of Legal Theory, Politics, and International Relations Vol. 1 No. 2 (2026): May: Iustitia: Journal of Legal Theory, Politics, and International Relations
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

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Abstract

This research examines the future regulatory position of blockchain based smart contracts within Indonesia’s commercial and business law system by focusing on the unresolved legal tensions between conventional contract doctrine and decentralized digital governance. The study applies normative juridical and doctrinal legal research methods supported by statutory, conceptual, and comparative approaches to analyze the Indonesian Civil Code, Government Regulation Number 71 of 2019, Law Number 1 of 2024 concerning Electronic Information and Transactions, and Law Number 4 of 2023 concerning Financial Sector Development and Strengthening. The findings demonstrate that Indonesian contract law remains structurally dependent upon conventional assumptions concerning consent, enforceability, jurisdiction, evidentiary authority, and institutional dispute settlement, while blockchain based transactions increasingly operate through autonomous computational execution beyond traditional judicial intervention. Comparative analysis reveals that several jurisdictions have adopted technologically adaptive regulatory models integrating blockchain governance, legal sandbox mechanisms, digital commercial supervision, and hybrid dispute resolution frameworks. The research concludes that Indonesia requires comprehensive legislative reform capable of harmonizing commercial modernization, algorithmic governance, and legal certainty within the expanding architecture of decentralized digital commerce.
Climate-Related Financial Risks and Their Implications for Banking Stability and Investment Decision-Making Alfa Rohmatin; Aswanto Aswanto; Marito Ritonga
Capitalis: Journal of Economic Stability, Banking, and Investment Vol. 1 No. 2 (2026): : June: Capitalis: Journal of Economic Stability, Banking, and Investment
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

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Abstract

This empirical investigation employs a quantitative explanatory research design to systematically quantify the transmission pathways of environmental externalities onto banking performance metrics and corporate portfolio adjustments across major global financial hubs from two thousand fifteen through two thousand twenty five. Utilizing structural equation modeling and dynamic panel regressions estimated via maximum likelihood techniques, the analytical architecture maps the multi layered dependencies between climate related shocks and macroprudential stability indicators. The empirical findings reveal that transitional policy shocks significantly expand corporate asset volatility, forcing institutional fund managers to execute rapid capital withdrawals from carbon intensive operations and energy inefficient real estate trusts. Furthermore, the research confirms that cross border cultural variations and informational frictions heavily moderate investor behavioral traits during sudden regulatory reconfigurations. The diagnostic evaluation mathematically validates the proposed climate adjusted capital asset pricing framework, demonstrating strong model fit indices. Ultimately, the results underscore the critical necessity for central banking authorities to deploy progressive green prudential tools and standardized disclosure criteria to insulate international financial networks from compounding ecological risks.
Decentralization and Public Accountability: Evaluating Legal Frameworks of Local Governance Performance in Southeast Asia Aswanto Aswanto; Teddy Delano; Azka Syifaul Maula
International Journal of Law and Political Authority Vol. 1 No. 2 (2026): : April: Corpus: International Journal of Law and Political Authority
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

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Abstract

This study examines the relationship between decentralization and public accountability through an empirical normative legal analysis of local governance frameworks in Southeast Asia. The research integrates doctrinal legal interpretation with comparative governance evaluation in order to assess the effectiveness of constitutional regulation fiscal decentralization and digital governance within decentralized administrative systems. Primary legal materials consist of constitutional provisions regional governance statutes judicial decisions and ASEAN institutional instruments while empirical evidence is derived from Worldwide Governance Indicators transparency reports and official governmental publications concerning local governance performance. The findings demonstrate that decentralization strengthens democratic participation and regional administrative flexibility although fragmented regulatory structures uneven institutional capacity and inconsistent fiscal supervision continue to weaken accountability performance across local governments. Fiscal decentralization contributes to regional economic development and governmental responsiveness yet simultaneously increases corruption risks budgetary opacity and supervisory complexity within multilevel governance systems. The study further identifies that digital governance transformation and hybrid administrative coordination require adaptive legal frameworks capable of integrating transparency institutional supervision and technological accountability in order to preserve democratic legitimacy and effective public administration within Southeast Asian decentralized governance systems.
The Relationship Between Economic Growth And The Level Of Community Welfare : Empirical Study In Riau aswanto aswanto; Emkhad Arif
International Journal of Economics, Science, and Education Vol. 3 No. 1 (2026): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65254/ijese.v3i1.53

Abstract

Economic growth and the level of public welfare are very important and inseparable in a country's development process. This study aims to analyze the relationship between economic growth and the level of public welfare in Riau Province. Public welfare in this study is proxied through the Human Development Index (HDI), which reflects the dimensions of health, education, and income. The data used are secondary data sourced from the Central Statistics Agency (BPS) of Riau Province. The data analysis method in this study uses simple linear regression analysis with the help of the Eviews 13 application. The results of this , study indicate that economic growth has a positive and significant effect on the level of public welfare in Riau Province. Increased economic growth has been proven to be able to encourage improvements in creating public welfare. As proven by the coefficient of determination value of 0.5576 or 55.76%, of course there are many other factors that can also influence the level of public welfare. Therefore, it can be interpreted that economic growth has a positive relationship with the level of welfare. The implications of this research emphasize the importance of formulating regional economic development policies that focus on increasing economic growth and community welfare.
ZAKAT SEBAGI SOLUSI DALAM MENGURANGI KEMISKINAN DALAM ISLAM: ZAKAT AS A SOLUTION TO REDUCING POVERTY IN ISLAM Emkhad Arif Emkhad; Aswanto Aswanto; Mhd Suleman hsb Suleman
JASIE Vol. 3 No. 2 (2024): DESEMBER
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jse.v3i02.11288

Abstract

Setiap kehidupan bermasyarakat seseorang dihadapkan dengan berbagai keinginan dan kebutuhan yang harus dipenuhi untuk mendapatkan Kesejahtraan. Kesejahtraan adalah dambaan setiap orang untuk memperolehnya tentu dengan berbagai cara dilakukannya. Dalam islam kesejahtaan secara menyeluruh baik material, spiritual dan moral. Namun dengan keterbatasan tidak semua orang mampu memperoleh kesejahtraan didalam kehidupannya. Keterbatasan merupakan suatu problem yang harus dicari solusinya. Dikarnakan kendisi seseorang tidak mampu dalam memenuhi kebutuhan hidupnya, terutama kubutuhan pokok. Atau kondisi ini disebut juga dengan Kemiskinan. Islam telah mampu memberikan solusi dalam hal ini yaitu, Zakat sebagai solusi dalam mengurangi kemiskinan dalam rangka untuk menciptakan Kesejahtraan Masyarakat. Zakat merupakan jumlah harta tertentu yang wajib dikeluarkan oleh orang beragama islam dan diberikan kepada orang yang berhak menerimanya. Sehingga dengan Zakat ini jika dikelola dengan baik dan pendistribusiannya dengan tepat maka tentu akan mampu memberikan kesejahtraan pada masyarakat. Artikel ini mencoba untuk menganalisis bagaimana Zakat mampu memberikan kesejahtraan pada masyarakat. Dengan menggunakan metode Kualitatis dengan mengkaji beberapa sumber baik buku yang berkaitan maupun beberapa sumber jurnal. Sehingga menunjukkan bahwa hasil dari penelitian ini, Zakat sangat berpotensi didalam memberikan kesejahtraan pada masyarakat dan akan mampu mengurangi tingkat kemiskinan.     Kata kunci : Zakat, Fiskal, Kesejahtraan