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All Journal Jurnal Kajian Akuntansi NALAR: Jurnal Peradaban dan Pemikiran Islam
Zahratunnisa
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Arts Humanities Economics, Econometrics & Finance

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Aksiologi Talak Dan Rekonsiliasi Dalam Kasus Perselingkuhan Digital  Pada Pasangan Muda Muslim Zahratunnisa; Aisyah Putri Salsabila; M. Aunul Hakim
NALAR Vol 9 No 2 (2025): Islam in Social Sphere
Publisher : Faculty of Ushuluddin, Adab, and Da'wah, State Islamic University of Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/njppi.v9i2.11012

Abstract

Digital infidelity among young Muslim couples has increased alongside the expansion of media ecologies that reshape interpersonal intimacy, trust structures, and hybrid interaction spaces. This study examines how virtual cheating contributes to marital conflict and divorce, and reassesses the axiology of ṭalāq within Islamic legal philosophy to determine the moral value, intentionality, and ethical limits of divorce in the digital era. Using a qualitative library-based method with a normative–philosophical approach, this research employs interpretive and conceptual analysis of literature on digital infidelity, the axiology of divorce, and maqāṣid al-sharī‘ah. The findings reveal that digital cheating generates ambiguous evidence, multilayered trust erosion, and violations of intentionality that are morally comparable to physical infidelity. The axiological analysis affirms that the legitimacy of ṭalāq in digital cases depends on the degree of harm, emotional betrayal, and the feasibility of reconciliation. This study offers an ethical framework for assessing divorce and a value-based reconciliation model grounded in Islamic philosophy, contributing conceptually to contemporary Islamic family law in the context of digital relational transformation.
Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty Mukhtaruddin; Susanto, Hendra; Zahratunnisa; Nurullah, Asfeni
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9724

Abstract

Budgetary slacks are individuals behavior in company may deviate from the budget by projecting a higher budget for spending and a smaller budget for revenue. The individual's goal in performing budgetary slacks is to facilitate the achievement of the desired targets. The aims of this study are to investigate the effect of organizational commitment and organizational culture on budgetary slack and environmental uncertainty as a moderating variable. The samples are selected by purposive random sampling. The selected samples are the nine of Stated-Owed Company (SOC) in Palembang City's with 60 respondents. The moderating regression analysis is used to answer the research questions. The data are collected by the questioners that distribute to respondent. The research finding indicated that organizational commitment has a negative impact on budgetary slack and organizational culture has a positive impact. Environmental uncertainty is lowers the impact of organizational culture and strengthens the impact of organizational commitment on budgetary slack. SOC must build a good organizational commitment and organizational culture, and also consider environmental uncertainty, as these three variables influence the likelihood of budget slack behavior. The limitations of this study are (1) the questionnaire used was closed, ensuring that respondents' responses matched the answer options; (2) the budgetary slack is only explained by commitment and organizational culture; other variables are not examined; and (3) the research was limited to SOC cluster industry in Palembang City's.
Co-Authors Aisyah Putri Salsabila Hendra Susanto M. Aunul Hakim Mukhtaruddin Mukhtaruddin Nurullah, Asfeni