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Qodri Mursyidin
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kasta@baleliterasi.org
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Jalan H. Sinarah Ibrahim , Kab. Lombok Timur, Provinsi Nusa Tenggara Barat, 83662
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Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan
Published by Bale Literasi
ISSN : -     EISSN : 28094166     DOI : https://doi.org/10.58218/kasta/
Core Subject : Education,
Education
KASTA adalah Jurnal Ilmu Sosial, Agama, Budaya dan Terapan dibawah lembaga Bale Literasi . Jurnal ini terbit tiga kali setahun, yaitu bulan April,Agustus dan Desember, ini memuat tentang ilmu-ilmu sosial, keagamaan, baik dalam pemikiran Islam,dan kajian Islam lainnya, kajian tetang budaya serta ilmu pendidikan lainnya, Redaksi mengundang para akademisi, dosen, maupun peneliti untuk berkontribusi dalam jurnal ini. Bahasa yang digunakan dalam bentuk bahasa Indonesia, Inggris, dan Arab.
Arjuna Subject : Umum - Umum
Articles 169 Documents
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Determinants of Local Government Financial Accountability In Indonesia : The Mediating Role of E-Government Syafrul Antoni; Sri Rahayu; Rita friyani; Wira Lestari
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2672

Abstract

Financial accountability is a key pillar of good governance, particularly under fiscal decentralization. Many Indonesian provinces still face challenges such as limited transparency, high dependence on central government transfers, and inadequate technological capacity. This study investigates the determinants of provincial financial accountability by examining the effects of local government size, fiscal dependence,  with E- government as a mediating variable an underexplored aspect in the Indonesian context. Using unbalanced panel dnnnata of 155 observations from 31 provinces over 2019–2023, panel regression analysis was conducted in EViews, supported by t-tests, sobel Test, F-tests, and R²/Adjusted R². The findings reveal that larger local governments negatively affect financial accountability due to bureaucratic complexity, weaker internal controls, and reduced efficiency. Likewise, higher fiscal dependence on central transfers undermines accountability by limiting local fiscal autonomy and redirecting focus from local communities to central authorities. Crucially, e-government significantly mediates these negative effects by enhancing transparency, efficiency, and public participation through process digitalization, stronger control mechanisms, and real-time monitoring. Overall, the study highlights that while structural challenges constrain financial accountability, effective e-government adoption acts as a corrective mechanism, reinforcing transparency, governance efficiency, and public trust. The results offer important policy implications for advancing digital reforms in local government financial management.
A Micro-Intervention Model Based on Behavior Change for Addressing Littering Behavior Elisabeth Endang Prakosawati; Djoko Widagdo
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2675

Abstract

This study aims to examine and synthesize the literature on A Micro Intervention Model Based on Behavior Change for Addressing Littering Behavior, with particular attention to the behavioral determinants of littering, the forms of micro intervention applied in previous studies, and their theoretical and practical implications for littering prevention. The study employed a Systematic Literature Review following the PRISMA framework to ensure a structured, transparent, and traceable review process. The literature was identified through database searching using behavior change and littering related keywords, with the review limited to journal articles published between 2022 and 2026. The PRISMA based selection process began with 314 records, which were subsequently screened through title and abstract review, followed by full text eligibility assessment using predefined inclusion and exclusion criteria, resulting in 15 studies being included in the final synthesis. The review shows that littering behavior is consistently shaped by the interaction of attitudes, social norms, perceived behavioral control, situational cues, and environmental support. The findings also indicate that general awareness, infrastructure provision, or regulation alone are insufficient to produce stable anti littering behavior. More effective outcomes are associated with micro interventions that are concrete, context sensitive, and directed at specific behavioral mechanisms, especially those related to norms, implementation processes, and routine decision making. The review further confirms the persistence of an intention behavior gap, suggesting that positive attitudes or intentions do not automatically lead to consistent anti littering practices. Overall, this study contributes to the development of a more systematic behavior change based micro intervention framework for understanding and addressing littering behavior in both theoretical and practical terms.
Spiritual Leadership, Organizational Culture, and SME Performance: The Moderating Role of Honor Norms Fajar, Achmarul; Syaiful
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2681

Abstract

This study examines how spiritual leadership and organizational culture influence the performance of micro, small, and medium enterprises (MSMEs), as well as how systems of honour norms as a form of informal governance moderate this relationship. Although previous research has emphasised the role of value-based mechanisms in shaping organizational performance, little attention has been paid to how informal institutions affect their effectiveness. Using survey data from 231 MSMEs operating in community-based contexts, this study applies partial least squares structural equation modelling (PLS-SEM) to test the direct and moderating effects. The results show that both spiritual leadership and organizational culture have a positive and significant influence on MSME performance, with organizational culture demonstrating a stronger effect. Furthermore, systems of honour norms strengthen the relationship between spiritual leadership and performance but do not moderate the relationship between organizational culture and performance. These findings indicate that the effectiveness of value-based organizational mechanisms is contingent on the presence of informal social enforcement mechanisms, although in an asymmetric manner. Specifically, leadership-based mechanisms are more sensitive to institutional contexts than organizational culture-based mechanisms, which tend to function as a more stable form of internal governance. This research contributes to the literature by integrating perspectives from organizational behaviour and institutional economics and affirms the role of informal governance as a boundary condition in shaping organizational performance in developing country contexts.
Analysis Of the Effect of Financial Ratios and Operating Expenses on The Profitability of Islamic Banks with Non-Performing Financing (NPF) As A Moderating Variable Nurjati, Lukman; Anton Bawono
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2702

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO) on profitability proxied by Return on Assets (ROA) with Non Performing Financing (NPF) as a moderating variable in Islamic Commercial Banks in Indonesia during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from the annual financial reports of Islamic Commercial Banks and the Islamic Banking Statistics published by the Financial Services Authority (OJK). The research sample consists of 12 Islamic Commercial Banks selected using purposive sampling, resulting in 60 observations during the research period. The analytical method used is panel data regression with Moderated Regression Analysis (MRA) to examine the influence of independent variables and the role of the moderating variable. The results show that CAR and FDR have a positive and significant effect on ROA, while BOPO has a negative and significant effect on ROA, and NPF has a positive and significant effect on ROA. Furthermore, the moderation analysis indicates that NPF weakens the influence of CAR and FDR on ROA while strengthening the effect of BOPO on ROA. These findings indicate that the management of capital adequacy, liquidity, operational efficiency, and financing quality plays an important role in improving the profitability of Islamic Commercial Banks in a sustainable manner.
Integrative Model of Human Resource Management Based on Maqasid al-Syari'ah and Its Impact on Organizational Performance in Sharia Financial Institutions in Region III Cirebon Aris Budiman; Abdul Aziz; Anton Bawono; Wartoyo; Layaman
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2716

Abstract

In this paper, I explore an integrative model of Human Resource Management (HR) based on the principles of Maqasid al-Syari'ah and its impact on organizational performance in Sharia Financial Institutions in Indonesia. I begin by emphasizing the relevance of Maqasid al-Syari'ah, which aims to preserve religion, life, intellect, heredity, and wealth, in order to improve the practice of human resources. My research addresses gaps in the existing literature regarding the integration of these principles into HR frameworks. Using a mixed-methods approach, I analyzed data collected from various Sharia Financial Institutions in Region III Cirebon, evaluating how Maqasid al-Shari'ah-based HR strategies, such as ethical hiring and employee development, contribute to improving organizational performance metrics. The findings demonstrate the benefits and challenges of implementing this model, offering valuable insights into improving employee satisfaction and organizational productivity while adhering to Islamic values. In addition, I provide recommendations for future research and practical applications to further refine this integrative model.
Human Rights and Social Justice in Qur’anic Exegesis: A Thematic and Hermeneutical Study Pujiono; Muslim Fikri; Naqiyah
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2728

Abstract

Human rights and social justice remain central issues in contemporary global discourse, often perceived as products of Western modernity. This perception has contributed to ongoing debates regarding their compatibility with religious traditions, particularly Islam. This study examines the Qur’anic foundations of human rights and social justice through a thematic and hermeneutical analysis of classical and contemporary tafsir literature. Employing qualitative library-based research and a tafs?r mawd?‘? approach, the study analyzes key Qur’anic concepts such as the right to life, human dignity, equality, freedom, justice, distributive responsibility, and ecological balance. The findings demonstrate that the Qur’an articulates a comprehensive ethical framework for human rights grounded in divine authority and universal human dignity. Classical exegetes emphasize the normative and legal dimensions of justice, while modern interpreters expand Qur’anic ethics to address pluralism, constitutionalism, welfare state principles, religious moderation, sustainability, and education. Rather than contradicting universal human rights, the Qur’anic worldview provides a moral and spiritual foundation that reinforces justice, inclusivity, and social responsibility. This study contributes to Qur’anic studies and human rights scholarship by highlighting the relevance of Islamic ethical principles in contemporary legal, social, and global sustainability debates. It affirms that Qur’anic interpretation can serve as a constructive partner in advancing an inclusive and equitable human rights discourse.
Deep Learning, Learning Styles, And Creative Economic Behavior: Evidence from Indonesian University Students Anung Pramudyo; Sharifah Zannierah Syed Marzuki; Victor Novianto
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2730

Abstract

This study examines how learning styles in entrepreneurship education influence students’ creative economic behavior, with deep learning as the guiding framework. Conducted in 2024, the research involved 399 undergraduate students from five public and private universities in Yogyakarta, Indonesia. Using Structural Equation Modeling, the study analyzes the relationships among learning styles, deep learning practices, motivation, and entrepreneurial behavior. The results show that motivation plays a central mediating role, translating students’ knowledge and attitudes into concrete entrepreneurial actions. Deep learning practices, particularly reflective thinking and applied learning, significantly strengthen students’ motivation and, in turn, their creative economic behavior. These findings indicate that entrepreneurship education is more effective when it moves beyond content transmission toward approaches that emphasize critical thinking, personalized learning, and real-world application. Such a shift is consistent with Indonesia’s Merdeka Belajar policy and contributes to broader global education reform agendas, including the Sustainable Development Goals, by promoting inclusive and innovation-oriented learning environments.
The Restorative Justice in Handling Special Criminal Offenses: Between Theory and Practice Imron Rosyadi
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i1.2737

Abstract

The development of restorative justice as an alternative approach in criminal law has gained increasing attention. However, its application in special criminal offenses remains limited and controversial due to their serious nature and strict legal frameworks. This study aims to analyze the compatibility between the theoretical concept of restorative justice and its practical implementation in handling special criminal offenses, particularly in relation to legal norms and enforcement policies. It also provides a comparative perspective by examining its application in narcotics, corruption, and sexual violence crimes. The research employs a normative juridical method with statute, conceptual, and case approaches, using secondary data from legislation, official policies, and selected court decisions, analyzed descriptively. The findings indicate that although restorative justice is normatively recognized, its implementation remains restricted, selective, and inconsistent. In narcotics cases involving users, it is relatively more applicable through rehabilitation, while in corruption and sexual violence crimes, its application is more limited due to public interest considerations and strict victim protection requirements. This study concludes that these limitations are influenced by rigid legal frameworks and the dominance of punitive approaches, highlighting the need for clearer regulations and adaptive legal policies.
Potensi Pengembangan Destinasi Pariwisata Super Prioritas di Kawasan Ekonomi Khusus Likupang Pratiknjo, Maria Heny; Tulusan, Femmy; Tampongangoy, Deysi L. N.
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 2 (2025): Agustus
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i2.2768

Abstract

This study examine the potential and challenges of developing the Likupang Special Economic Zone (SEZ) through a social anthropological approach, with an emphasis on the dynamics of identity, social relations, and the cultural capital of the local community. This study adopts a qualitative interpretive case study, employing participant observation, in-depth interviews, and document analysis in villages surrounding the Likupang Special Economic Zone (SEZ), namely Marinsow, Pulisan, and Kinunang. Data were analyzed thematically and interpretatively using a social anthropological perspective, drawing on Bourdieu’s (1986) concepts of social and symbolic capital, MacCannell’s theory of cultural commodification, and Appadurai’s (1996) framework on cultural globalization. The findings reveal that local cultural practices such as the Foso Rumagesa ritual and the mapalus value hold significant potential as symbolic capital and tourist attractions. However, the process of cultural commodification and the influx of large-scale investment have led to social fragmentation, unequal access, and value transformations that threaten the sustainability of the community’s cultural identity. Additionally, social relations have shifted due to an imbalance between local and external actors, along with a lack of meaningful community participation in decision-making. This study emphasizes that the success of the Likupang SEZ development is highly dependent on the implementation of an inclusive, community-based tourism model. Key recommendations are to build local community capacity, safeguard cultural expression, conduct socio-cultural impact assessments, and promote fair partnerships among government, private sector, and communities. A social anthropological approach is essential for developing tourism strategies attuned to local social and cultural contexts.
Image Processing Based Political Survey Information System Model Supports Decision Making in the Tabalong Regency Regional Election Rahman, Gazali; Apriansyah
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2771

Abstract

This research is motivated by the increasing need for accurate, fast, and adaptive political data analysis models to address developments in digital technology, particularly in integrating visual and non-visual data. Theoretically, this research draws on machine learning-based analytical approaches, data integration theory, and concepts of information processing in intelligent systems. The urgency of this research lies in the limitations of conventional methods, which exhibit accuracy fluctuations in the range of 78%–82% and are unable to capture the complexity of voter preference patterns. The novelty of this research lies in the development of a predictive model based on the integration of textual questionnaire data and image data, which can significantly improve analysis accuracy. The research problem focuses on the model's effectiveness in improving accuracy, consistency, and processing time efficiency compared to conventional methods. The purpose of this research is to test model performance and identify the advantages of data integration in region-based political analysis. The method used is a quantitative approach with statistical output simulations similar to SPSS. The results showed that the model produced an average accuracy of 91.3% with a standard deviation of 0.56, an average processing time of 18 hours with a standard deviation of 0.82, and an increase in data interpretation accuracy of ±28% compared to conventional methods. In conclusion, the model proved to be more stable, efficient, and superior in producing comprehensive data-driven analysis.

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