Jurnal Penelitian Progresif

THE CONCEPT AND IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING IN THE CIRCULAR ECONOMY OF WASTE MANAGEMENT (CASE STUDY: BONTANG CITY WASTE BANK)

Sitti Rahma Sudirman — 2026-03-02

This study analyzes the implementation of sustainability accounting in the circular economy of waste management at the Bontang City Waste Bank. Using a qualitative case study approach, data were collected through in-depth interviews, observation, and document analysis. The findings reveal an uneven implementation of the Triple Bottom Line (TBL). While the economic aspect is well-structured with financial records, the social and environmental impacts remain undocumented. Key barriers are limited human resource capacity and a minimalistic accounting system. This study contributes empirically to sustainability accounting literature in community-based circular economy initiatives and recommends simple TBL based reporting templates and training.

THE TRANSFORMATION OF BUSINESS ORGANIZATIONS IN THE DIGITAL ERA: CHANGES IN LEARNING ORGANIZATION AND KNOWLEDGE MANAGEMENT PRACTICES A SYSTEMATIC LITERATURE REVIEW

Umi Masithoh — 2026-03-02

This study aims to examine how digital transformation reshapes learning organization and knowledge management practices in business organizations and to identify the resulting organizational impacts and research gaps. Using a Systematic Literature Review approach guided by the PRISMA 2020 protocol, this study analyses 20 Scopus indexed journal articles published between 2015 and 2025. The review focuses on the concepts of digital transformation, learning organization, and knowledge management within organizational contexts. The findings indicate that digital transformation strengthens continuous learning, digital skill development, and dynamic knowledge flows, while organizational outcomes are most strongly reflected in innovation capability, agility, and adaptability. However, performance effects remain contingent on effective learning and knowledge integration, highlighting persistent conceptual and methodological gaps in the literature.

IMPLEMENTATION OF COMPUTER-BASED NATIONAL ASSESSMENT (ANBK) AT SMP NEGERI 1 KETAMBE IN SOUTHEAST ACEH REGENCY

Jiwa Malem Marsya — 2026-03-06

The purpose of this study is to determine how the computer-based national assessment (ANBK) is implemented at SMP Negeri 1 Ketambe in Southeast Aceh Regency and the obstacles encountered in implementing ANBK at SMP Negeri 1 Ketambe in Southeast Aceh Regency. This study is a qualitative study conducted at SMP Negeri 1 Ketambe in Southeast Aceh Regency. The subjects in this study were the school principal and the ANBK implementation committee. The data collection techniques used in this study were observation sheets, interview guidelines, and documentation. Data analysis in this study was conducted by reducing the presentation, drawing conclusions, and validating the data. The results of this study on the implementation of the ANBK computer-based national assessment at SMP Negeri 1 Ketambe in Southeast Aceh Regency and the obstacles encountered in implementing the ANBK at SMP Negeri 1 Ketambe in Southeast Aceh Regency were seen from the analysis of research data from observations, interviews, and documentation, show that the implementation of ANBK at SMP Negeri 1 Ketambe in Southeast Aceh Regency has been carried out without any obstacles, with all implementation indicators being fulfilled, namely the AN room for students, supervisors, proctors, and technicians, the duties of supervisors, proctors, and technicians, and the rules and regulations for supervisors, proctors, and technicians, which were carried out in accordance with the predetermined steps.

EVALUATION OF THE QUALITY ASSURANCE SYSTEM FOR THE BACHELOR OF SPORTS COACHING EDUCATION PROGRAM (FKIP) AT GUNUNG LEUSER UNIVERSITY, SOUTHEAST ACEH REGENCY

Zulyadin Berutu — 2026-03-06

Internal Quality Assurance Systems (SPMI) are not yet a priority for most universities when compared to External Quality Assurance Systems (SPME). Law No. 12 of 2012 on Higher Education states that SPMI and SPME are part of a system. It is suspected that SPMI by several universities does not have a significant impact like SPME, where universities will receive accreditation results. This research was conducted in February 2026. The purpose of this research is to evaluate the SPMI program developed by the Sports Coaching Education Program (FKIP) at Gunung Leuser University in Southeast Aceh Regency. C. The assessment method was carried out using a system approach that included aspects of context, input, process, and output, with reference to relevant research literature. The implementation of SPMI in the Sports Coaching Education program (FKIP) at Gunung Leuser University in Southeast Aceh Regency has been running well, when compared to PPEPP in all aspects of its implementation stages. The SPMI evaluation recommendations in this study are addressed to three stakeholders, namely the Directorate of Quality Assurance, the University-level Quality Assurance Agency, and the Head of the Sports Coaching Education Study Program (FKIP) at Gunung Leuser University, Southeast Aceh Regency.

ANALYSIS OF THE ROLE OF WOMEN IN AGRICULTURE IN LAWE ALAS DISTRICT, SOUTHEAST ACEH REGENCY

Zeni Abdi — 2026-03-12

The separation of work based on gender has eroded over the course of human civilization, including in the agricultural sector. This study involved 50 respondents from 237 complete couples who owned at least 0.5 hectares of land. The study examined and analyzed women's contributions to the agricultural economy in the Lawe Alas subdistrict of Southeast Aceh, beyond their roles as housewives. Women's roles in the agricultural economy are divided into two activities: first, pre-harvest activities such as soil cultivation, seed or fertilizer preparation, weeding, pest and disease prevention, and watering; and second, harvesting and post-harvest activities such as seed separation, harvesting, cleaning, transportation, sorting, and marketing. On average, women in Lawe Alas Subdistrict, Southeast Aceh Regency, spend 5.3 hours per day engaged in agricultural activities on an average land area of 1.26 hectares, which is equivalent to 2.6 workers per working day/5 hours. Women's contribution to the agricultural economy in Lawe Alas sub-district, Southeast Aceh district, is 49.69% in land preparation, 53% in seed/fertilizer preparation, and 52.22% in planting for each pre-harvest activity, 52.22% in fertilization, 51.53% in weeding, and 54.25% in watering. Women's contribution to the agricultural economy in Lawe Alas subdistrict, Southeast Aceh district, in each harvesting and post-harvesting activity is as follows: 50.25% in threshing, 66.25% in harvesting, 33.13% in transportation, 55.22% in cleaning, 52.97% in sorting, and 53.00% in marketing. Women in the agricultural economy in Lawe Alas subdistrict, Southeast Aceh district, have a large contribution in almost all pre-harvest, harvest, and post-harvest activities, but they have a small contribution in decision-making regarding the selection of crop varieties (28%), planting schedules (32%), seeds, and fertilizers for planting and fertilization.

ASSET-BASED DAKWAH STRATEGY: REVITALIZING THE FUNCTION OF MOSQUES AS POST-DISASTER RECOVERY CENTERS

Muharram — 2026-04-08

This research is motivated by the problematic gap between the empirical reality of post-disaster mosque functions, which tend to be passive and reactive, serving only as public kitchens, logistics warehouses, and temporary refugee camps, and their ideal potential as active and strategic recovery centers. This research aims to formulate an asset-based da'wah strategy to revitalize the function of mosques as post-disaster recovery centers. The type of research used is library research with data sources from books, international and national scientific journal articles, and research reports. Data collection techniques are carried out through identification, searching, analysis, selection, and organization of relevant sources. Data validity testing is carried out through source triangulation, peer debriefing, thick descriptions, audit trails, and confirmability. The results of the study show three main findings. First, the typology of post-disaster mosque functions is divided between limited empirical reality and strategic ideal potential, with mosques having spiritual, social, human, and physical assets that can be mobilized. Second, the revitalization of mosque functions is carried out through the utilization of spiritual-psychosocial assets for trauma recovery, social-network assets to strengthen social cohesion and build partnerships, and physical-economic assets for emergency markets, skills training, and optimization of productive waqf. Third, the asset-based da'wah strategy is formulated as an integrative model with da'wah bil-hal as the driving force, encompassing the stages of asset mapping, participatory planning, and sustainable implementation, as well as translating the values of ta'awun, ukhuwwah, and maslahah into concrete actions. This study concludes that the asset-based da'wah strategy is able to transform mosques from passive entities into independent and sustainable recovery centers. Implementation of the research results can be done through policy integration, asset mapping by mosque administrators, preparedness training, multi-stakeholder partnerships, and mosque-based economic empowerment programs.

THE MEANING OF ‘BORN FROM ABOVE’ (γεννηθῇ ἄνωθεν) IN JOHN 3: A SEMANTIC ANALYSIS AND ITS IMPLICATIONS FOR THE THEOLOGY OF REGENERATION

Ritwan Imanuel Tarigan — 2026-04-29

This study examines the semantic meaning of the term γεννηθῇ ἄνωθεν in John 3:3–7 and its implications for the doctrine of regeneration in New Testament theology. The Greek word ἄνωθεν (anōthen) carries significant semantic ambiguity, being translatable either as “from above” or “again.” Through lexical and contextual semantic analysis, this study demonstrates that its usage in the Gospel of John consistently refers to a divine origin, as evidenced in John 3:31, 19:11, and the overall theological framework of the Gospel. Nicodemus’s misunderstanding functions as a deliberate literary device (double entendre) that highlights the contrast between human and divine perspectives. A comparative review of Reformed, Arminian, and Lutheran theological traditions reveals that divergent interpretations of ἄνωθεν directly correlate with differing understandings of the nature of regeneration. The findings affirm that regeneration is a monergistic divine act, not a product of human initiative. These theological implications hold significance for systematic theology, soteriology, and contemporary Christian education.

PATRONAGE, UNION, AND PARTICIPATORY REALISM: READING ROMANS 6 THROUGH ASIAN EYES

Hamonangan Masasko Anthoni — 2026-04-29

This article proposes a rereading of Romans 6:1–14 through an Asian hermeneutical lens, arguing that the dominant forensic-juridical interpretation of Pauline soteriology reflects Reformation-era Western legal culture more than the Mediterranean patronage world in which Paul originally wrote. Drawing on social-scientific studies of first-century Mediterranean honor-shame dynamics and patron-client relations, alongside developments in Asian contextual theology, the article contends that Asian readers—shaped by relational, communal, and patronage-based social structures—intuitively access a participatory reading of Romans 6 that has been largely obscured in Western scholarship. Special attention is given to Romans 6:7, where the forensic verb δεδικαίωται (dedikaīōtai, “has been justified/freed”) appears within a participatory argument, demonstrating that Paul himself does not separate juridical declaration from existential transformation. The article proposes “participatory realism”—a framework that is real, performative, and sacramental—as a constructive alternative that emerges from both rigorous exegetical analysis and Asian hermeneutical sensibility.

SUFFERING AND PERSEVERANCE IN REVELATION: A THEOLOGY OF HOPE FOR THE CHURCH IN THE MIDST OF CRISIS

Juni Balle — 2026-04-29

This article examines the meaning of suffering and perseverance in the Book of Revelation within the framework of a theology of hope for the church amid crisis. The study focuses on the experience of suffering among early Christian communities as reflected in the apocalyptic narrative of Revelation, as well as the call to perseverance (hypomonē) as a faithful response of faith. The theological approach integrates historical-contextual analysis and biblical theological reflection, particularly in understanding the socio-political background of the Roman Empire, likely during the reign of Domitian. Through exegetical analysis of key passages, this article argues that suffering in Revelation is not portrayed as a sign of defeat for the people of God but as participation in the victory of the Lamb. By considering contemporary crises—including social pressure, injustice, and religious marginalization—the article further explores how Revelation's theology of hope can shape a resilient and witnessing church today. Thus, this study contributes to the development of a transformative and contextually relevant theology of hope for the contemporary church.

JOHANNINE DUALISM RECONSIDERED: BEYOND THE COSMOLOGICAL-EPISTEMOLOGICAL DIVIDE

Evans Winata — 2026-04-29

The persistent debate over the character of Johannine dualism has long been framed as a choice between two dominant positions: a cosmological reading that identifies two ontologically distinct realms (light/darkness, above/below), and an epistemological reading that reduces the dualism to contrasting human responses to divine revelation. This article argues that both positions, despite their genuine textual support, impose an anachronistic dichotomy onto the Johannine corpus. Drawing on close exegesis of John 1:1–18, 3:1–21, 8:23–47, 17:6–19, 1 John 4:7–8, and Revelation 12, and engaging the contributions of Jörg Frey, Jan van der Watt, and Catrin Williams alongside the classical scholarship of Bultmann, Dodd, Brown, and Lincoln, this article proposes a third framework: incarnational-relational dualism. This framework holds that the Johannine polarity is neither a metaphysical division between two realms nor a merely cognitive-ethical distinction, but rather a differentiation between two modes of existence constituted by one's participation in or rejection of the incarnate Logos. The proposed model is distinguished from the doctrine of perichoresis and from Chalcedonian categories, to which it is related but not reducible. Implications for Johannine hermeneutics and pastoral theology are considered.

NURSING CARE FOR MR. A WITH ENDOCRINE SYSTEM DISORDER: TYPE II DIABETES MELLITUS IN THE 2ND FLOOR WARD A OF PUTRI BIDADARI GENERAL HOSPITAL, ACEH

Sarah Musfira — 2026-05-12

Type II Diabetes Mellitus (DM) is a chronic metabolic disease characterized by hyperglycemia caused by impaired insulin secretion and insulin resistance. This disease has become a global health problem with a prevalence that continues to increase each year and may lead to various complications, such as neuropathy, nephropathy, retinopathy, and cardiovascular disorders. Therefore, comprehensive management through appropriate nursing care is essential. This case study aimed to describe the implementation of nursing care for a patient with Type II Diabetes Mellitus in the 2nd Floor Room A of Putri Bidadari General Hospital, Aceh. The method used was a case study approach applying the nursing process, including assessment, nursing diagnosis, intervention, implementation, and evaluation. The assessment results in Mr. A revealed complaints of weakness, frequent urination, excessive thirst, and elevated blood glucose levels. The nursing diagnoses identified included unstable blood glucose levels, nutritional deficits, risk of impaired skin integrity, and activity intolerance. Nursing interventions included monitoring blood glucose levels, providing diabetes diet education, administering therapy according to the medical program, monitoring vital signs, and assisting with daily activities. Nursing care was implemented continuously and evaluated based on the patient’s progress. The evaluation results showed improvement in the patient’s general condition, reduced complaints, and increased knowledge regarding the management of Type II Diabetes Mellitus. Comprehensive and continuous nursing care plays an important role in controlling the disease, preventing complications, and improving the quality of life of patients with Type II Diabetes Mellitus.

ANALYSIS OF THE MAIN DUTIES & FUNCTIONS OF THE NATIONAL ZAKAT COMMUNITY AGENCY OF MOJOKERTO CITY BASED ON POAC'S PERSPECTIVE

Aulia Jasmine Zalfania Azzahra — 2026-05-12

This study aims to analyze the management of zakat management at BAZNAS Mojokerto City using the POAC (Planning, Organizing, Actuating, Controlling) approach . This study uses a descriptive qualitative method with data collection techniques through literature studies , documentation , and analysis of institutional reports . The results of the study indicate that BAZNAS Mojokerto City has implemented management functions quite optimally , especially in the aspect of zakat potential- based planning and the implementation of innovative service-based programs. However, several obstacles are still found such as less than optimal organizational coordination , less than optimal data integration , and a monitoring system that is still output - oriented and not fully impact - oriented . The implications of this study show the importance of strengthening outcome- based monitoring and evaluation systems and data integration to improve the effectiveness of zakat management within a public management framework .

TRUTH WITHOUT RUPTURE: A THEOLOGICAL-RELATIONAL MODEL FOR CONFLICT RESOLUTION IN FAITH COMMUNITIES

Evans Winata — 2026-06-02

Conflict within Christian faith communities is a pervasive yet frequently mismanaged phenomenon. Existing literature tends to frame church conflict as resolvable primarily through accommodation, separation, or suppression. This article introduces a new conceptual model — Truth Without Rupture — grounded in the lived experience of a practitioner-researcher navigating a sustained theological disagreement within a local faith community in Indonesia. Through an autoethnographic methodology, this study examines how a fundamental distinction between epistemic conflict (disagreement over doctrine and interpretation) and ontological relational identity (shared membership in the body of Christ) enabled conflict to be faced directly, mediated formally, and ultimately transformed into deeper community. Drawing on Romans 14, the theology of Miroslav Volf, and contemporary conflict transformation theory, this article argues that genuine reconciliation in faith communities does not require doctrinal consensus, but rather a theological foundation that renders the other permanently undestroyable as a relational subject. The model further identifies hospitality and servant presence as theological practices that sustain relational integrity throughout conflict. Implications for pastoral counseling, church leadership, and practical theology in pluralistic contexts are discussed.

ANALYSIS OF THE EFFECT OF INTERNAL COMMUNICATION EFFECTIVENESS AND PROCEDURAL JUSTICE ON THE STABILITY OF INDUSTRIAL RELATIONS THROUGH EMPLOYEE TRUST

Herry Prinanda — 2026-06-09

Industrial relations stability is a cornerstone of sustainable business in the labor-intensive retail sector. Amid the dynamics of Indonesia's labor regulatory changes particularly following the Constitutional Court Decision No. 168/PUU-XXI/2023 on the Job Creation Law this study analyzes the effects of internal communication effectiveness and procedural justice on industrial relations stability, with employee trust as a mediating variable. An explanatory quantitative approach was employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4. A sample of 30 permanent retail employees in Jabodetabek was recruited through purposive sampling. Outer model evaluation confirmed convergent validity (AVE > 0.50), composite reliability (CR > 0.70), and discriminant validity (HTMT < 0.90) meeting scholarly standards. Bootstrapping with 5,000 subsamples revealed that internal communication (β=0.451; t=5.21; p<0.01) and procedural justice (β=0.382; t=4.37; p<0.01) significantly affect employee trust, which in turn strongly predicts industrial relations stability (β=0.523; t=6.18; p<0.001). Mediation testing confirmed partial mediation for the communication path (indirect β=0.236; p=0.002) and full mediation for the procedural justice path (indirect β=0.200; p=0.004). A complementary Artificial Neural Network (ANN) feedforward backpropagation analysis corroborated these findings, identifying two-way communication channel accessibility (X1.3) as the strongest predictor (normalized importance=0.29). Model R² values were 0.581 for Y and 0.612 for the mediator M.

NORMATIVE LURIDICAL ANALYSIS OF THE DISMISSAL OF THE PRETRIAL APPLICATION FOR THE DETERMINATION OF A SUSPECT IN THE CRIMINAL ACTS OF SEXUAL VIOLENCE AGAINST CHILDREN IN DECISION NUMBER 15/PID.PRA/2025/PN CBI

Hotnida Suriani Siregar — 2026-06-09

Sexual violence against children constitutes a serious structural problem that has driven the strengthening of child protection regulations in Indonesia, including the enactment of Law Number 12 of 2022 on Sexual Violence Crimes (UU TPKS) and Law Number 20 of 2025 on the New Criminal Procedure Code (New KUHAP). This study aims to analyze the normative juridical construction of the lapse of a pretrial petition concerning the designation of a suspect in child sexual violence cases based on Constitutional Court Decision Number 102/PUU-XIII/2015 as reflected in Decision Number 15/Pid.Pra/2025/PN Cbi, and to examine its implications for the legal protection of child victims from an integrative perspective of UU TPKS and the New KUHAP. The method employed is normative legal research utilizing statutory, case, and conceptual approaches, with a descriptive-analytical character and deductive reasoning based on library research. The findings indicate that the lapse of the pretrial petition must adhere to the limitative constitutional standard established in Constitutional Court Decision Number 102/PUU-XIII/2015, whereby a pretrial petition is only constitutionally valid as lapsed upon the actual reading of the indictment in the principal trial proceedings, not merely upon case referral. The New KUHAP codifies this interpretation, thereby eliminating procedural manipulation through artificial case acceleration. The synergy between UU TPKS and the New KUHAP forms a normative ecosystem that positions child victims as legal subjects entitled to protection at every stage of the legal process, including pretrial. A properly applied pretrial lapse actually accelerates the realization of restitution rights and victim recovery. The study concludes that the pretrial lapse doctrine is not an automatic mechanism but a judicial instrument requiring factual verification that must reconcile the principle of due process of law with a victim-centered approach. It is recommended that judges conduct factual verification prior to issuing a lapse ruling and that law enforcement officers refrain from using case referral as a tactical instrument to nullify pretrial petitions.