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Qualitative Analysis Method Research Articles

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9149 Articles

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  • Qualitative Research Methods
  • Qualitative Research Methods
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  • Research Article
  • 10.62097/jiep.v2i02.2452
Nilai-Nilai Toleransi dalam Film My Name is Khan Perspektif Pendidikan Multikultural
  • Oct 11, 2025
  • Journal of Islamic Education and Pedagogy
  • Bayu Mujrimin

The film My Name is Khan (2010) presents a powerful narrative about a Muslim man's struggle against discrimination in post-9/11 America. This study aims to explore the values of tolerance and peace embedded in the film and their relevance to the context of multicultural education. Using a qualitative content analysis method and a hermeneutic approach, this research identifies several core values such as respect for diversity, rejection of violence, interfaith empathy, and a commitment to truth and justice. These values are strongly embodied in the character of Rizwan Khan, an autistic Muslim who conveys a message of peace and compassion to all of humanity. The findings reveal that My Name is Khan can serve as an effective educational medium to reinforce character building, tolerance, and multiculturalism among students. The study suggests that educators can utilize films as a tool to instill humanistic values in the learning process.

  • Research Article
  • 10.54012/jcell.v5i2.621
Address Forms and Vocatives-Diminutives in Emily Brontë's Wuthering Heights
  • Oct 11, 2025
  • Journal Corner of Education, Linguistics, and Literature
  • Veronika Esther Diah Kurniawati + 1 more

This present study is devoted to exploring the use of address forms and vocatives-diminutives in Wuthering Heights by Emily Brontë, with a focus on the way the use of language portrays the dynamic between the main characters and their emotions as well as their interpersonal relationships. With the help of a framework introduced by Klaus P. Schneider (2003) that captures diminutives as pragmatic speech act modifiers, the aim of the study is to identify specific types of vocative-diminutives and how they are used, with particular attention paid to Heathcliff, Catherine Earnshaw, and Edgar Linton's utterances. Through the use of a qualitative analysis method and library research, this study examines the chosen chapters of the novel by looking closely at the text and categorizing them according to their uses of diminutives in vocative, synthetic, and analytic forms. According to the results of the study, 27 diminutive forms are identified, and the most prevalent use of diminutives is the use of vocative full names, with seven instances. Following this, analytic vocative-diminutives are present six times, and synthetic vocative-diminutives could be found five times. In the meantime, vocative first names, vocative kinship terms, and vocative titles are all present twice, respectively. In addition, diminutive first names occur twice as well, whereas diminutive full names do not occur nearly as frequently, with only one instance.

  • Research Article
  • 10.59188/jcs.v4i10.3603
Problems and Implementation of Internalizing the Panca Jiwa Values of Islamic Boarding Schools in Developing Soft Skills for Student Independence in Islamic Boarding Schools
  • Oct 10, 2025
  • Journal of Comprehensive Science
  • Fiqih Amrullah + 3 more

Value transformation is a stage that must be carried out by educators to provide information to all students verbally about something good and bad, so that they are able to distinguish between these things and implement these good things in the educational environment. Internalization of values ????integrated with the Pancajiwa of Islamic Boarding Schools is very important to study, because it will obtain an overview of how individuals dialogue with their communities in building morality. The implementation of the Pancajiwa in the lives of students requires a process of strengthening the transformation of the aspects of the educational trilogy, namely Ustad, Kiyai and students so that a mutually reinforcing bond is established and practices the internalization of the Pancajiwa values ????of Islamic Boarding Schools in developing Soft Skills of Student Independence. In this era of globalization, soft skills are becoming increasingly important. Students who have good soft skills will be better prepared to face challenges in the world of work and social life. This study uses a qualitative naturalistic analytical descriptive method, which explains the description or giving meaning systematically, factually and accurately according to reality. The results of the study are the implementation of the Internalization of the Pancajiwa values ????of Islamic Boarding Schools, namely practicing knowledge without having to ask for rewards. The spirit of simplicity practiced in Islamic boarding schools is living simply without excess. The conclusion is that the impact of internalizing the five Islamic values ??of Islamic boarding schools is that all students are able to carry out their studies with sincerity and make the most of their study time. They are able to abandon all their parents' wealth. They can even manage their own study time and get used to doing their own laundry. They also maintain friendships despite being busy with their respective activities. All students even dare to express their opinions, which fosters courage.

  • Research Article
  • 10.59996/al-fiqh.v3i2.767
Perkembangan Baitul Maal pada Masa Rasulullah hingga Era Modern
  • Oct 9, 2025
  • Al-fiqh
  • Ariel Muqsith + 1 more

This research is a form of study of Baitul Maal during its inception to its application in the modern era. Baitul Maal is a financial institution that has a role in collecting, managing, and distributing assets and social funds for the community / people who are entitled to receive them. These assets are also used as a state treasure. This research is a literature review with a qualitative analysis method. To get data sourced from journals and other scientific papers. The results obtained for this research are about the history of Baitul Maal from the time of its presence at the time of the Prophet Muhammad, where the Prophet Muhammad became the authorized party for the awareness of the people to collect and channel their assets to be managed and distributed. Furthermore, during the Khulafaur Rasyidin period, Baitul Maal became the main supporter in the field of economy and state finances. And in the modern era, Baitul Maal became an inspiration and then applied to banking and non-banking activities as a Muslim awareness of the importance of zakat and equitable / fair public welfare.

  • Research Article
  • 10.1108/apjml-01-2025-0133
What kind of customers, commodity and context matching produces high consumer loyalty? – fsQCA research based on social cognitive theory
  • Oct 9, 2025
  • Asia Pacific Journal of Marketing and Logistics
  • Junxia Yuan + 2 more

Purpose Live-streaming e-commerce offers new opportunities for retailers to increase sales and has received sustained academic attention. However, prior research has overlooked the fact that loyalty among live-streaming consumers stems from the interplay of their personal characteristics, shopping experiences and the context of the live-streaming environment. This study constructs a research framework from the perspective of customers, commodity and context (3C) matching to an understanding of consumer behavioral loyalty. Design/methodology/approach Based on social cognitive theory, this study investigates the configuration effect of consumer traits (trust, price consciousness and product and/or service importance), shopping experience (hedonistic and utilitarian) and live-streaming context (para-social interaction, information quality and streamer attractiveness) on consumer loyalty behaviors. Findings By using the fuzzy set qualitative comparative analysis (fsQCA) method, it was found that none of the elements of 3C matching can serve as a necessary condition for consumer behavioral loyalty individually, but para-social interaction plays a more pervasive role in generating high consumer loyalty. Practical implications This study identifies four 3C matching patterns that influence the loyalty of live-streaming e-commerce consumers: “buy-as-you-see” consumers, utilitarian-oriented consumers, live-streaming tracking consumers and rationality-oriented consumers. It is suggested that female consumers are becoming more rational and pay more attention to the para-social interaction, information quality and product and/or service importance, rather than the stereotypical unplanned, high impulse-buying tendency without careful consideration. Originality/value This study expands the context and scope of social cognition theory responds to the call for identifying the “live-streaming e-commerce 3C matching rule”, and the research findings have theoretical value in revealing the customer, commodity and context matching pattern of high consumer loyalty in live-streaming e-commerce.

  • Research Article
  • 10.51454/jet.v6i3.697
Media Flipbook Based on Heyzine Application by Elementary School Teachers in Supporting Interactive Learning
  • Oct 9, 2025
  • Journal of Education and Teaching (JET)
  • Khusnul Fatonah + 3 more

This study aims to analyze the quality of flipbook media created by elementary school teachers using the Heyzine application as a tool to support interactive learning. Using a qualitative approach and content analysis method, this research examines 10 flipbooks developed by teachers at SD Penggilingan 01 Jakarta. Data were collected through product analysis, interviews with teachers, principals, and students, as well as classroom observations. The findings reveal that most teachers were able to design flipbooks with clear structure, engaging visuals, and interactive features such as navigation buttons, audio, video, and animation. These media enhanced students’ engagement and motivation in learning. However, several limitations were identified, especially in optimizing advanced features like animation and interactive quizzes. This study highlights the importance of continuous digital literacy training for teachers to fully utilize educational technology. The integration of teacher-created digital media like flipbooks represents a promising step toward learner-centered and interactive teaching practices in elementary education.

  • Research Article
  • 10.1177/02666669251384288
Examining user information disclosure on artificial intelligence-generated content platforms: A privacy calculus perspective
  • Oct 8, 2025
  • Information Development
  • Tao Zhou + 1 more

Users need to disclose personal information in order to obtain accurate services during their interactions with artificial intelligence-generated content (AIGC) platforms. This may increase their privacy concerns and lower the disclosure intention, which may undermine the continuous development of platforms. Based on the privacy calculus theory, this study aims to explore AIGC user information disclosure intention. We conducted an online survey to obtain 446 valid responses, and adopted a mixed method of structural equation modeling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA) to conduct data analysis. The results show that perceived anonymity and privacy statements negatively affect privacy concerns, while perceived anthropomorphism has a positive effect on privacy concerns. Perceived anthropomorphism, perceived anonymity and privacy statements positively affect privacy benefits. Both privacy concerns and privacy benefits predict disclosure intention. In addition, AI literacy strengthens the effects of both privacy concerns and privacy benefits on disclosure intention. The results imply that AIGC platforms need to mitigate privacy concerns and increase privacy benefits in order to promote users’ disclosure and ensure the continuous development of platforms.

  • Research Article
  • 10.5604/01.3001.0055.3072
(Un)present debates about sexuality, meaning how parents and children deal with sexual taboos. Insight from a qualitative research perspective
  • Oct 8, 2025
  • Studia z Teorii Wychowania
  • Ewelina Traczyk + 2 more

The article presents the partial results of a qualitative insight into the experience of sexual education (SE) in the family from the perspective of young females with rural and small-town backgrounds (pedagogy students). Content analysis of 10 free-form interviews conducted by a peer researcher (female student, small town) governed by the principles of the qualitative content analysis method was navigated with the aim of reconstructing the image of SE in the relationship with parents the way it is perceived by the daughters, with a particular emphasis on talks on sexuality. In the article, we zoom in on the patterns of debates to which the participants of the study gave the meaning of intentional acts of parenting, while pointing out the strong gap between parental intentions and effects. In other words, it focuses on difficult, uncomfortable conversations about sexuality. The analysis of their structure, the properties of the context and the symbolic layer of the cited conversations revealed the manifestations of the linguistic tabooization of sexuality in the family discourse (Beisert, 1991) and a logic of “suspicious awareness context” (Strauss, 2013). On the other hand, the psychological concepts applied at the level of interpretation of the uncovered structures, facilitated understanding of the connections between the conversations and the narrators' feelings of their sexuality. In their conclusions, the authors call for supporting the family in this role (parental education programs) and implementing solutions based on peer education that minimize the taboo.

  • Research Article
  • 10.17645/pag.10197
Destined for Balance? Centralized and Decentralized Approaches to AI Governance
  • Oct 8, 2025
  • Politics and Governance
  • Chenghao Sun + 1 more

The rapid development of AI and rising concerns over its ethical risks have driven states to adopt centralized or decentralized governance approaches. This article examines the factors influencing states’ choices of governance approaches. We hypothesized that states’ choices are influenced by three key variables: per capita gross national income, research and development (R&D) capacity, and the level of ethical risks. The fuzzy-set qualitative comparative analysis (fsQCA) method is adopted to analyze how these independent variables impact states’ governance choices. Our findings suggest that states that have higher income and stronger R&D capacity tend to adopt a more decentralized governance approach. On the contrary, if a state’s income level is high while its R&D capacity is weak, it is likely to take a more centralized approach. Also, there are situations in which states’ R&D capacity is relatively weak but their ethical risk level is comparatively high. These states usually employ a relatively centralized approach to ensure technological innovation and risk control. Generally, the influences of a state’s income level and R&D capacity outweigh the influence of its ethical risk level. Our framework is tested through case studies of the US, China, Germany, France, Singapore, India, Brazil, and Russia. Inspired by the governance choices of the deviant cases, we also found that a balanced governance approach can facilitate AI innovation while safeguarding human rights and freedom. This requires states to reallocate their governance power and achieve a balance between central and local governments, as well as public and private sectors.

  • Research Article
  • 10.38043/jah.v8i2.7028
Analisis Unsur Perbuatan Pidana Dalam Kasus Korupsi Impor Gula Mantan Menteri Perdagangan Thomas Trikasih Lembong
  • Oct 7, 2025
  • Jurnal Analisis Hukum
  • Andika Rayhan Putra Herang

This study aims to analyze the criminal elements in the alleged corruption case involving former Minister of Trade Thomas Trikasih Lembong regarding the issuance of raw sugar import quotas during 2015–2016. Using a normative juridical approach and qualitative analysis method, this research examines the legal aspects of sugar import policies suspected of violating regulatory procedures and causing state financial losses. The focus lies in establishing abuse of power that meets the criminal elements outlined in Article 2 and Article 3 of Law No. 31 of 1999 in conjunction with Law No. 20 of 2001 on the Eradication of Corruption. The study also considers the principle of legality and general principles of good governance as the basis for evaluating whether administrative actions potentially constitute criminal offenses. The findings indicate that proving malicious intent (mens rea) and causal links to state losses are critical elements in classifying the actions as criminal corruption. This research contributes academically by clarifying the boundary between policy errors and criminal acts in the context of public officials’ accountability.

  • Research Article
  • 10.1108/el-12-2024-0389
User personal information protection in generative AI services: a perspective from the Chinese platform policies
  • Oct 7, 2025
  • The Electronic Library
  • Muyan Li + 4 more

Purpose The increasingly widespread of generative artificial intelligence (GenAI) have challenged the security of user personal information (UPI). This study aims to investigate the current situation of UPI processing and protection in GenAI services through platform policies and proposes improvement strategies. Design/methodology/approach This paper employed a qualitative text analysis method, selecting 59 state-registered Chinese GenAI service platforms as research objects. The inductive-deductive category construction was applied to provide a systematic interpretation of these platforms’ policies, extracting key points and characteristics of UPI processing and protection. Then the numbers and proportions of platforms addressing specific vital points were counted to identify existing problems. Findings The platforms haven’t fully demonstrated the functional characteristics and risks of GenAI, hindering users’ self-management and cooperation with platforms to protect UPI. The protection measures are relatively single. To address these issues, the study recommends developing clear policy standards for GenAI service platforms, and involving users and experts in policy formulation. Platforms should strengthen filtering, anonymization and de-identification combined with encryption technologies. Enhancing public AI literacy and technical risk response capabilities is advised. Originality/value This study emphasizes the importance of platform policies in protecting UPI in GenAI services. It analyses the general content framework of current GenAI service platform policies and proposes specific strategies for optimizing protection from the perspectives of regulators, platforms and users. The findings offer practical references for platform policies and standards formulation and promote collaborative UPI protection between platforms and users.

  • Research Article
  • 10.1177/20539517251381663
Tool, companion or a catalyst force? Exploring sociotechnical imaginaries Within AI livestreams’ communities of practice
  • Oct 6, 2025
  • Big Data & Society
  • Sacha Gutierrez + 2 more

How online communities of practice (CoPs) around artificial intelligence (AI) construct, construe, and shape sociotechnical imaginaries is relatively unexplored, as most studies focus on elite discourse in politics, technology, and the media. More research is needed into specific communities and their views on AI, especially those who use it daily for personal interests. This can reveal to what extent dominant AI imaginaries in public discourse are adopted or challenged in CoPS. The present study critically explores an online community engaged in AI-generated livestreams. CoP members collaboratively explore AI's potential for audio-visual creativity, deeply immersing themselves in AI mediatisation, where they share, discuss, and generate content with AI. Specifically, the study examines the Discord community Nothing, Forever . The empirical analysis combines computational and qualitative methods for a frame analysis of a large corpus of community conversations ( N = 7,934) to uncover how participants discuss the technology. The results show that the community's AI imaginary is dominated by four themes: AI as a Tool for Creative Practices , Human−AI Interaction , Technical Foundations and Ethics, Labor and Social Impact. While community members primarily focus on practical aspects of AI for content creation, context-specific discussions link to themes of technological potential and promises. However, ethical considerations are often left out and questions of AI governance are rarely raised.

  • Research Article
  • 10.32840/cpu2219-8741/2025.2(62).3
Women's Audio Narratives in the Formation of Patriotic Discourse during War
  • Oct 6, 2025
  • State and Regions. Series: Social Communications
  • Т Hyrina

<p><strong><em>The purpose</em></strong><em> of the study is a comprehensive understanding of the role of women's audio narratives in the formation of the patriotic discourse of Ukraine during the full-scale war.</em></p><p><strong><em>Research methodology</em></strong><em>. An interdisciplinary approach was applied, combining media studies, gender and cultural analysis. Methods of qualitative content analysis and thematic coding of the issues of the nationwide radio marathon, the programs of «Radio Culture», «Public Radio», as well as independent podcast projects («Veteranka», «Veteran Hub», regional initiatives, etc.) were used. The methodology is complemented by descriptive-analytical and comparative analysis, elements of discourse analysis and memory studies.</em></p><p><strong><em>The results</em></strong><em>. It was found that women's voices on audio platforms perform a dual function: they document the experience of war from the first person, embedding it in collective memory; they consolidate the community through affective modes of sound (grief, concern, anger, irony), which make patriotic discourse more empathetic and convincing. Audio formats highlight the full range of women's roles – from fighters and medics to community leaders and military partners, normalizing their professional subjectivity. «Radiotherapeutic» programs with psychological support strengthen audience resilience and community unity.</em></p><p><strong><em>The novelty</em></strong><em>. For the first time, the female voice is systematically interpreted as an affective media resource of patriotic discourse, which shifts the emphasis from «national-masculine» storytelling to the polyphony of gendered polyphony. An analytical framework is proposed that combines the discourse of resistance, emotional modes of sound, and practices of audio documentation of war.</em></p><p><strong><em>Practical meaning</em></strong><em>. The results are useful for radio and podcast editorial offices that develop population support programs, as well as for educational and communication strategies of state and public institutions.</em></p><strong><em>Key words</em></strong><em>: women’s audio narratives, patriotic discourse, podcasting, Ukrainian emigration radio, voiceover techniques, trends in modern journalism, Ukrainian-language radio broadcasting.</em>

  • Research Article
  • 10.1371/journal.pone.0332115
How to promote the quality of technical education? A fuzzy-set qualitative analysis of 16 technical colleges in China.
  • Oct 6, 2025
  • PloS one
  • Fan Zhang + 2 more

This study focuses on how technical and vocational education and training (TVET) institutions can effectively enhance educational quality to cultivate a globally competitive industrial workforce, addressing the World Banks projection that over 1.1 billion jobs worldwide will undergo skill transformations in the next decade due to automation, digitalization, and the green economy transition. Employing the fuzzy-set qualitative comparative analysis (fsQCA) method, the research conducts an in-depth analysis of developmental data from 16 Chinese TVET institutions to identify key factors influencing their competitiveness. The findings reveal that social service constitutes the foundation of high-quality vocational education. The social service capacity of TVET institutions is primarily reflected in vocational skill training, aligning with the core philosophy of Singapore Polytechnic's "SkillsFuture" initiative. Through data analysis, a "social service-driven" development mechanism is identified: under similar conditions, TVET institutions achieve high-quality development by participating in government-funded vocational training programs. Simultaneously, two types of developmental bottlenecks are uncovered: (1) the "student skill level-international exchange constraints" type, where limited student proficiency and international collaboration hinder institutional progress; and (2) the "social service-technological R&D constraints" type, where weak social service delivery and technology transfer capabilities act as critical barriers. The outcomes provide a robust reference for global TVET stakeholders and policymakers to optimize industrial talent cultivation strategies and deepen integration into global value chains. The methodological framework also holds transferability to other domains, enabling regions to pinpoint success pathways and avoid ineffective measures.

  • Research Article
  • 10.1371/journal.pone.0332115.r008
How to promote the quality of technical education? A fuzzy-set qualitative analysis of 16 technical colleges in China
  • Oct 6, 2025
  • PLOS One
  • Fan Zhang + 7 more

This study focuses on how technical and vocational education and training (TVET) institutions can effectively enhance educational quality to cultivate a globally competitive industrial workforce, addressing the World Banks projection that over 1.1 billion jobs worldwide will undergo skill transformations in the next decade due to automation, digitalization, and the green economy transition. Employing the fuzzy-set qualitative comparative analysis (fsQCA) method, the research conducts an in-depth analysis of developmental data from 16 Chinese TVET institutions to identify key factors influencing their competitiveness. The findings reveal that social service constitutes the foundation of high-quality vocational education. The social service capacity of TVET institutions is primarily reflected in vocational skill training, aligning with the core philosophy of Singapore Polytechnic’s “SkillsFuture” initiative. Through data analysis, a “social service-driven” development mechanism is identified: under similar conditions, TVET institutions achieve high-quality development by participating in government-funded vocational training programs. Simultaneously, two types of developmental bottlenecks are uncovered: (1) the “student skill level-international exchange constraints” type, where limited student proficiency and international collaboration hinder institutional progress; and (2) the “social service-technological R&D constraints” type, where weak social service delivery and technology transfer capabilities act as critical barriers. The outcomes provide a robust reference for global TVET stakeholders and policymakers to optimize industrial talent cultivation strategies and deepen integration into global value chains. The methodological framework also holds transferability to other domains, enabling regions to pinpoint success pathways and avoid ineffective measures.

  • Research Article
  • 10.1186/s12875-025-03019-1
Adopting self-measured blood pressure monitoring in underserved primary care settings: a qualitative study using customer discovery and value proposition principles
  • Oct 6, 2025
  • BMC Primary Care
  • Rasha Khatib + 5 more

BackgroundDespite being recommended in clinical practice guidelines as an effective strategy to control blood pressure, self-measured blood pressure monitoring (SMBP) adoption in the US remains low with clear disparities among underserved patients. Our objective was to develop a prototype SMBP Clinical Integration Package to support the use of standard, cost-effective SMBP devices requiring minimal technology investment for healthcare systems.MethodsThe I-Corps™ methodology, designed to promote the successful adoption of interventions, was used to create a value proposition and to conduct customer discovery interviews with hypertension patients, primary care providers, and healthcare system leaders from a Midwestern healthcare system. Interviews were analyzed using rapid qualitative analysis methods. Emerging themes were used to revise the value proposition, create the minimum viable product, and propose an SMBP intervention to increase its adoption in primary care.ResultsA total of 28 interviews were conducted. Six themes emerged including (1) access to a blood pressure device with the appropriate cuff size (2), Self-efficacy in performing SMBP (3), motivation to perform SMBP (4), an acceptable pathway to share SMBP readings with the care team (5), processes to document and address SMBP readings, and (6) unmet social needs. Key findings from these interviews suggest the need for an intervention that addresses multifaceted emerging barriers at the patient, provider, and health system levels.ConclusionsThe I-Corps™ methodology led to identifying the clinical problem relevant to the SMBP adoption in low resource primary care settings where patients cannot afford enhanced SMBP devices and health systems do not have the resources to invest in high-cost technology solutions. The proposed ASPIRE Clinical Integration Package incorporates the identified minimum valuable product and includes supporting the patient in completing SMBP readings at home, documenting the readings in an acceptable method to the patient, sharing them with the care team to be incorporated into the treatment plan, and addressing the patient’s unmet social needs.Supplementary InformationThe online version contains supplementary material available at 10.1186/s12875-025-03019-1.

  • Research Article
  • 10.31258/jkp.v16i3.8864
Komunikasi Pengelolaan Aduan Layanan Pertanahan dan Peningkatan Citra pada Media Sosial Instagram @kementerian.atrbpn
  • Oct 1, 2025
  • Jurnal Kebijakan Publik
  • Reza Nur Amrin + 2 more

The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency via its Instagram account @kementerian.atrbpn uses social media to share land information and build its image. The information posted gave rise to various comments by netizens. This research aims to find out netizens' comments on posts in 2023 and the admin's response to these comments as well as finding out their efforts to improve their image in 2024. Qualitative analysis methods using media content are used in this research. A list of netizen comments and admin responses was collected through data collection, observation, and documentation studies. Netizens' comments dominate in the form of complaints and questions about land services and land mafia problems. The response often given by admins is to accept or thank them, tag the relevant work unit's Instagram account, and respond substantively. These comments are a form of community participation in the programs being held. Efforts to improve image are carried out through human resource development and collaboration, socialization of communication strategy and complaint management programs, and creation of land mafia and making contemporary posts.

  • Research Article
  • 10.32951/mufider.1758340
THE ROLE OF FORENSIC ACCOUNTING SUPPORTED INTERNAL AUDIT IN THE PREVENTION AND DETECTION OF FINANCIAL FRAUDS: A CASE STUDY OF PUNJAB NATIONAL BANK (PNB)
  • Oct 1, 2025
  • Muhasebe ve Finans İncelemeleri Dergisi
  • Burçak Kiziltan Işik

In this study, the Punjab National Bank (PNB) fraud case was analyzed from a forensic accounting perspective to examine the role of internal audit in preventing financial fraud. The qualitative case analysis method was used to evaluate relevant literature and sources through descriptive content analysis. The analysis resulted in recommendations such as strengthening technological and internal control systems, structuring internal audit with forensic accounting techniques, and implementing employee rotation. The PNB scandal highlighted the importance of internal audit supported by forensic accounting, especially in cases of significant financial crimes originating from top management. It has been emphasized that the legal recognition, education, and integration of forensic accounting into corporate governance in countries like Turkey will enhance financial reliability. Specifically, SWIFT–CBS integration should be made mandatory in all banks, internal audit units should be established, and mandatory staff rotation should be implemented for sensitive positions.

  • Research Article
  • 10.1177/20503121251379673
Analysing the lived experience of Iranian female heads of households in the COVID-19 pandemic: A qualitative study
  • Oct 1, 2025
  • SAGE Open Medicine
  • Javad Yoosefi Lebni + 5 more

Background:COVID-19 has instigated many challenges for all groups of society, but these problems have been more tangible and difficult for female heads of households. The purpose of the present study is to analyse the lived experience of Iranian female heads of households during the COVID-19 pandemic.Methods:The present research was conducted with a qualitative approach and qualitative content analysis method on 40 female heads of households. Data collection was done through purposeful and snowball sampling and via face-to-face, semi-structured interviews from 1 September 2021 to 30 March 2022. Data management was done using MAXQDA-2018 software, and the analysis was done using the Graneheim and Lundman analysis method. Also, to increase the trustworthiness of the results, Guba and Lincoln’s criteria were followed.Results:A total of 180 codes, 2 main categories, and 11 subcategories include: (1) challenges and problems (formation of new family roles, work-related problems, new economic needs of the family, weakening of personal health, social problems, risky life, affecting family nutrition, fear of collapse); (2) opportunities (expansion of home entrepreneurship, availability of other family members, internet businesses) were extracted from the data analysis.Conclusion:In general, based on the results, the COVID-19 pandemic, in addition to creating numerous personal, family, and social challenges for female heads of households, has also created positive and effective opportunities in their lives. Their resilience and willingness to make sacrifices become even more pronounced, especially during severe crises. Therefore, measures such as financial support from relevant organisations, easy access to necessary health services, and promoting their ability to manage situations in times of crisis through strengthening their resilience as a key strategy for coping with adversity can play a vital role in enhancing the health and quality of life of female heads of households and their children.

  • Research Article
  • 10.24090/komunika.v19i2.12241
Mediatization of Religious Communication in Digital Space: Content Analysis of Religious Messages of The Jemaat Ahmadiyah Indonesia in Digital Space
  • Oct 1, 2025
  • KOMUNIKA: Jurnal Dakwah dan Komunikasi
  • Rusmulyadi + 1 more

This study explores the religious messages of the Jemaat Ahmadiyah Indonesia (JAI) as a practice of religious mediatization in digital space. Using the qualitative content analysis method and hermeneutic framework, this study analyzes religious messages on the official website of the JAI (Ahmadiyah.id). The text was selected based on purposive sampling criteria. The selection criteria for the sample text focus on writings that diverge from the beliefs held by mainstream Islamic groups. Specifically, the text addresses the Ahmadiyya movement, outlining the teachings regarding the prophethood of Mirza Ghulam Ahmad and the roles of Prophet Isa and Imam Mahdi, alongside discussions on the concept of Jihad. This study found that the internet is a bridging communication that connects with the public, a medium for disseminating religious messages (proselytizing), and an advocacy and self-defense channel to fight for justice and social equality. In this process, JAI frames messages to be widely accepted by the public. This approach is essential due to the fact that, as a minority religious group, JAI continues to face rejection and limitations. This research also revealed that the online environment contributes to mediating religious messages. The internet serves as both a source and a distributor of these religious messages. In other words, the internet has evolved into a medium for transmitting and communicating religious content.

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