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THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON PROFITABILITY (A STUDY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)
Get PDFGreen accounting and material flow cost accounting are approaches in accounting that are a manifestation of the company's concern in managing environmental impacts in its operational activities. This study aims to determine the effect of the implementation of green accounting and material flow cost accounting on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period.
The research method used is quantitative with an associative approach. This study takes a sample of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period using secondary data obtained through the annual report and sustainability report for the 2019-2023 period and the data is tested using descriptive statistical analysis, classical assumption test in the form of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, regression analysis test linear and hypothesis tests in the form of determination coefficient test (Adjust R2), t test and F test.
The results obtained from this study are normally distributed data. Partially, green accounting has a significant effect on the company's profitability. Meanwhile, material flow cost accounting partially does not show a significant influence on profitability. Simultaneously, green accounting and material flow cost accounting together affect the company's profitability. The determination coefficient test showed that some of the variation in profitability could be explained by the two independent variables, while the rest was influenced by other variables. These results reinforce the importance of the comprehensive application of environmental accounting practices in the planning and management of the company's operational activities, especially in the mining industry sector that has a major impact on the environment
Pengembangan Media Pembelajaran Topik Vektor Berbantuan 3D Aplication Scratch untuk Meningkatkan Hasil Belajar Siswa
Get PDFThis study aims to develop a Scratch 3D-based learning media on vector material that is deemed feasible based on the assessment results of validators. The development method used in this research is the 4D model (Define, Design, Develop, Disseminate). The data analysis technique employed was the calculation of average scores. The feasibility or validity test of the teaching module was conducted by five expert validators. The feasibility test results indicated scores of 95% for visual communication design, 95% for software engineering, 95% for the quality of learning media, and 100% for cognitive learning outcomes. Based on these results, the Scratch 3D-based learning media is declared feasible. This study concludes that the development of Scratch 3D-based learning media on vector material successfully meets the required criteria and can be utilized as an alternative learning medium for physics education in high schools.Penelitian ini bertujuan untuk mengembangkan media pembelajaran berbasis Scratch 3D pada materi vektor yang layak sesuai dengan hasil penilaian validator. Metode yang digunakan dalam pengembangan media ini adalah model pengembangan 4D (Define, Design, Develop, Diseminate). Teknik analisis yang digunakan yaitu dengan menggunakan rata-rata skor. Uji kelayakan atau uji validitas modul ajar dilakukan oleh 5 orang validator praktisi. Hasil uji kelayakan untuk aspek desain komunikasi visual sebesar 95%, rekayasa perangkat lunak 95%, kulitas media pembelajaran 95% dan hasil belajar kognitif sebesar 100%. Berdasarkan hasil uji kelayakan tersebut maka media pembelajaran berbasis Scratch 3D ini dinyatakan sudah layak. Penelitian ini menemukan bahwa pengembangan media pembelajaran berbasis Scratch 3D pada materi vektor untuk meninggkatkan hasil belajar peserta didik ini sudah memenuhi persyaratan dan dapat digunakan sebagai alternatif untuk media pembelajaran fisika di sekolah menengah atas
MASUKKIRI TRADITION AS A MEANS OF INTERNALIZING ISLAMIC EDUCATIONAL VALUES IN THE BUGIS COMMUNITY OF PAGATAN, TANAH BUMBU: English
Get PDFThe Masukkiri tradition of the Bugis community in Pagatan, Tanah Bumbu, represents a unique convergence of local culture and Islamic educational values. Rooted in oral literary practices and poetic recitations of Mawlid al-Barzanji, Masukkiri is more than just a performance art—it is a pedagogical vehicle for transmitting faith, moral values, social cohesion, and cultural appreciation. This study explores how Masukkiri functions as an internalizing force of Islamic teachings, particularly through the collective chanting of praises for the Prophet Muhammad, remembrance of Allah’s names, and the symbolic acts embedded in its ceremonial practices. Using a descriptive qualitative method within a phenomenological framework, fieldwork was conducted in selected villages where the tradition is still preserved. The research reveals that Masukkiri cultivates Islamic educational values among its participants, especially the elderly, while facing generational challenges in sustainability. Through detailed analysis, this paper illustrates how Masukkiri contributes to communal identity and religious consciousness, advocating for its revitalization as both a spiritual and cultural heritage in contemporary Islamic education
Trilogi Kecerdasan Perspektif Wahyu dalam Islam: Sinergi Ilmu, Akal, dan Spiritual: The Trilogy of Intelligence: The Perspective of Revelation in Islam: The Synergy of Knowledge, Reason, and Spirituality
No full textKonsep kecerdasan dalam Islam tidak hanya merujuk pada kemampuan intelektual, tetapi mencakup integrasi harmonis antara ilmu, akal, dan spiritualitas yang berlandaskan wahyu. Wahyu berfungsi sebagai sumber pengetahuan tertinggi yang memberikan arah dan batasan etis bagi penggunaan akal, sekaligus memperkuat dimensi spiritual yang menuntun manusia pada kesadaran ketuhanan. Penelitian ini bertujuan menjelaskan bagaimana trilogi kecerdasan tersebut bekerja secara sinergis dalam membentuk manusia yang utuh, seimbang, dan berkarakter. Dengan menggunakan metode kualitatif melalui studi kepustakaan terhadap Al-Qur’an, hadis, serta literatur keilmuan klasik dan kontemporer, penelitian ini menemukan bahwa pemisahan antara ilmu, akal, dan spiritualitas menjadi penyebab utama munculnya krisis moral, spiritual, serta ketidakseimbangan pribadi di era modern. Integrasi ketiga unsur tersebut dalam kerangka wahyu memberikan landasan epistemologis yang komprehensif untuk mengembangkan kecerdasan yang tidak hanya berorientasi pada capaian akademik, tetapi juga pada kualitas moral dan kedalaman spiritual. Temuan ini menegaskan relevansi paradigma trilogi kecerdasan dalam pengembangan pendidikan Islam dan pembinaan karakter, sehingga mampu menghasilkan generasi yang cerdas secara intelektual, matang secara emosional, serta kuat secara spiritual.The concept of intelligence in Islam does not only refer to intellectual ability, but also includes the harmonious integration of knowledge, reason, and spirituality based on revelation. Revelation serves as the highest source of knowledge that provides ethical direction and boundaries for the use of reason, while strengthening the spiritual dimension that guides humans to divine consciousness. This study aims to explain how this trilogy of intelligence works synergistically in shaping a whole, balanced, and characterful human being. Using qualitative methods through a literature study of the Qur'an, hadith, and classical and contemporary scientific literature, this study found that the separation between science, reason, and spirituality is the main cause of moral and spiritual crises, as well as personal imbalances in the modern era. The integration of these three elements within the framework of revelation provides a comprehensive epistemological basis for developing intelligence that is not only oriented towards academic achievement, but also towards moral quality and spiritual depth. These findings confirm the relevance of the intelligence trilogy paradigm in the development of Islamic education and character building, so as to produce a generation that is intellectually intelligent, emotionally mature, and spiritually strong
MANAJEMEN PENGHIMPUNAN DANA UNTUK EFEKTIVITAS OPERASIONAL LEMBAGA KEUANGAN SYARIAH
Get PDFFundraising is a crucial aspect in the operation of Islamic Financial Institutions (IFIs) because it determines the sustainability of their intermediation function and the effectiveness of their performance. This study aims to analyze fundraising management strategies throught four main focuses increasing Third Party Funds (TPF), managing and investing, market segmentation and product promotion, and evaluating fundraising effectiveness. The research method used is a literature study analyzing the result of previous research on Islamic bank in Indonesia. The study results indicate that TPF is the primary source of funds for Islamic financial institutions, therefore,fundraising strategies need to focus on marketing, promotion, Islamic financial literacy education, and contract based product innovation. Invesment fund management requirest compliance with sharia principles, tranparency, prudence, and social responsibility to provide halal result and social benefits. Market segmentation and product promotion play a role in expanding the customer base and strengthening the institution can be conducted through financial indicators such as the Financing Deopsit Ratio (FDR) to assess the optimization of fund distribution. Thus, effective fundraising management in IFIs not only creates financial success but also reflects a commitment to justice, welfare, and Sharia based economic development.Penghimpunan dana merupakan aspek penting dalam operasional lembaga keuangan syariah (LKS) karena menentukan keberlanjutan fungsi intermediasi serta efektivitas kinerja lembaga. Penelitian ini bertujuan untuk menganalisis strategi manajemen penghimpunan dana melalui empat fokus utama, yaitu peningkatan Dana Pihak Ketiga(DPK), pengelolaan dan investasi, segmentasi pasar serta promosi produk, dan evaluasi efektivitas penghimpunan. Metode penelitian yang digunakan adalah studi literatur dengan menganalisis hasil penelitian sebelumnya pada bank syariah di Indonesia. Hasil kajian menunjukkan bahwa DPK merupakan sumber dana utama bagi LKS, sehingga strategi penghimpunan dana perlu difokuskan pada pemasaran, promosi, edukasi literasi keuangan syariah, serta inovasi produk berbasis akad. Pengelolaan dana investasi menuntut kepatuhan prinsip syariah, transparansi, kehati-hatian, serta tanggung jawab sosial agar memberikan hasil yang halal sekaligus manfaat sosial. Segmentasi pasar dan promosi produk berperan memperluas basis nasabah dan memperkuat daya saing lembaga. Sementara, evaluasi efektivitas dapat dilakukan melalui indikato rkeuangan seperti Financing Deposit Ratio (FDR) untuk menilai optimalisasi penyaluran dana. Dengan demikian, efektivitas manajemen penghimpunan dana pada LKS tidak hanya menciptakan keberhasilan finansial, tetapi juga mencerminkan komitmen terhadap keadilan, kemaslahatan, dan pengembangan ekonomi berbasis syariah
Implementasi Jaminan Hak Anak dan Mantan Istri Pasca Perceraian di Pengadilan Agama Kota Parepare
Get PDFPenelitian ini mengkaji penanganan jaminan hak anak dan mantan istri pasca perceraian di Pengadilan Agama Kota Parepare. Fokus penelitian diarahkan pada tiga permasalahan utama, yaitu dasar hukum pertimbangan hakim dalam memberikan perlindungan hukum terhadap hak anak dan mantan istri pasca perceraian, penegakan hak anak dan mantan istri setelah putusan perceraian, serta upaya pelaksanaan jaminan hak anak dan mantan istri pasca perceraian. Penelitian ini merupakan penelitian lapangan dengan pendekatan yuridis empiris. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi putusan perceraian, serta didukung oleh studi pustaka. Sumber data meliputi hakim, panitera, mantan istri sebagai pihak berperkara, serta dokumen putusan Pengadilan Agama Kota Parepare. Analisis data dilakukan secara deskriptif kualitatif dengan mengaitkan ketentuan Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, Kompilasi Hukum Islam, dan peraturan perundang-undangan terkait perlindungan anak. Hasil penelitian menunjukkan bahwa secara normatif hak anak dan mantan istri, seperti nafkah iddah, mut’ah, dan nafkah anak, telah dijamin dalam peraturan perundang-undangan dan putusan pengadilan. Namun, penegakannya belum berjalan optimal karena pelaksanaannya sangat bergantung pada kesadaran mantan suami, serta dipengaruhi oleh faktor ekonomi, rendahnya pemahaman hukum, budaya pasif pihak perempuan, dan lemahnya mekanisme eksekusi. Dengan demikian, pelaksanaan jaminan hak anak dan mantan istri pasca perceraian di Pengadilan Agama Kota Parepare belum sepenuhnya efektif dan masih terdapat kesenjangan antara norma hukum dan praktik. Oleh karena itu, diperlukan penguatan mekanisme eksekusi putusan, peningkatan edukasi hukum kepada masyarakat, serta optimalisasi peran lembaga peradilan dalam menjamin perlindungan hak anak dan perempuan pasca perceraian
Rekonstruksi Syauqi Dhaif dalam Konsep ‘Amalu Kāna pada Perkembangan Ilmu Nahwu
Get PDFNahwu material that tends to be too philosophical and convoluted makes many modern nahwu experts who try to reform the nahwu material. Among the nahwu experts who have contributed greatly to the development of modern nahwu is Syauqi Dhaif. This research examines Syauqi Dhaif's thoughts in the perspective of Nahwu science, especially on the concept of A'malu Kana. The purpose of this research is to reconstruct Syauqi Dhaif's thoughts which are critical of the classical method in nahwu and offer a new, simpler approach. This type of research is library research (literature review), the method used in this research is descriptive qualitative with a historical study approach. The source of data in this research comes from the book Tajdid nahwi and other documents relevant to this research.. The results of this study show that Syauqi Dhaif attempted to simplify the Nahwu science which was considered complicated with six steps: (1) reorganizing the topic of discussion, (2) removing the taqdiri and mahalli I'rab systems, (3) abandoning philosophical I'rab analysis, (4) establishing accurate definitions, (5) eliminating unnecessary language, and (6) adding chapters that support language skills. In the chapter of A'malu Kana, Syauqi Dhaif proposed incorporating kana wa akhwatuha into the study of fi'il and changing the term khabar kana to hal to facilitate the understanding of Nahwu learning and answer the complexities often faced by students
Nilai Artistik Qasidah Al-Khuṭwah Al-Ākhirah Karya Nāzik Al Malāʾikah Melalui Pengungkapan Makna
Get PDFThis study analyzes the aesthetic elements in the qasida Al-Khuṭwah al-Ākhirah by Nāzik al-Malāʾikah, one of the significant works marking the emergence of the free verse movement (shiʿr al-ḥurr) in the Arab world. The aim of this research is to describe how the aesthetic elements of metaphor, imagery, and rhythm are manifested in the poem, and to explain how these three elements synergistically support the artistic value of the work. This is a library research employing a qualitative approach. The primary analytical framework is based on ʿIzzuddīn Ismāʿīl’s aesthetic theory, using a dual foundation: al-Jamāl al-Fannī (Artistic Aesthetics) to analyze the form (ṣūrah), and al-Jamāl al Nafsī (Psychological Aesthetics) to interpret the meaning (maḍmūn). The findings show that the aesthetic elements are realized through symbolic metaphors (istiʿārah) that visualize internal conditions, such as the “statue of despair”; consistent imagery (khayāl) that builds a melancholic atmosphere through images of darkness and silence; and an organic rhythm (īqāʿ) characteristic of free verse poetry, flowing in harmony with the poet's emotional turmoil. Furthermore, these formal elements collectively enhance the artistic value of the qasida by creating an authentic and profound psychological atmosphere (asās nafsī), elevating the poet’s personal experience into a philosophical reflection (fikrah) on impermanence, the limits of art, and existence
Analisis Budaya Patriarki Terhadap Partisipasi Pendidikan Perempuan di Desa Rembitan
No full textPatriarchal culture remains a significant issue in Indonesia, influencing various aspects of social life, including education. The patriarchal value system that positions men as dominant decision-makers has created gender disparities that restrict women’s access to education. This study aims to identify, understand, and analyze the influence of patriarchal culture on women’s educational participation in Rembitan Village, Central Lombok Regency. Using a qualitative case study design, data were collected through in-depth interviews with ten informants and nine female participants who had dropped out of school or had not pursued higher education. The data were analyzed using qualitative techniques and validated through source, method, and time triangulation. The findings reveal that patriarchal values remain deeply rooted in Rembitan society and manifest in two primary forms: (1) cultural patriarchy, which prioritizes boys’ education and reinforces male dominance in decision-making, and (2) domestic patriarchy, characterized by gender-based divisions of labor and male control over household decisions. These conditions limit girls’ motivation and opportunities to pursue education. The study recommends strengthening gender awareness through family and community education, enhancing the role of institutions in promoting equality, and developing local policies that support women’s access to education, particularly in rural areas.Tujuan penelitian ini adalah untuk mengetahui, mengidentifikasi, dan menganalisis budaya patriarki terhadap partisipasi pendidikan perempuan di Desa Rembitan, Kabupaten Lombok Tengah. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Jenis data yaitu data primer dan data sekunder. Subjek penelitian adalah perempuan Desa Rembita yang tidak sekolah, putus sekolah, ataupun tidak melanjutkan ke tingkat perguruan tinggi. Informan dalam penelitian yaitu kepala dusun sekaligus pemangku adat, orang tua subjek, tokoh masyarakat, tokoh agama, tokoh pemuda, POKDARWIS, tenaga kependidikan, kader pemberdayaan masyarakat. Teknik pengumpulan data menggunakan teknik wawancara, observasi, dan dokumentasi. Analisis data menggunakan teknik kualitatif dengan tahapan sebagai berikut: 1) mengorganisasikan data; 2) membaca dan membuat memo; 3) mendeskripsikan, mengklasifikasikan, dan menafsirkan data menjadi kode dan tema; 4). penafsiran data; dan 5) menyajikan dan memvisualisasikan data. Uji keabsahan data menggunakan triangulasi sumber, teknik, dan waktu. Hasil penelitian ini menemukan adanya budaya patriarki yang terbagi menjadi 2 bentuk, yaitu 1) patriarki dalam pendidikan; 2) patriarki dalam produksi rumah tangga.
Kata Kunci: Budaya Patriarki; Partisipasi Pendidikan; Perempuan
Communicative Competence of Early Childhood Islamic Education Students: The Synergy between Islamic Pedagogy and Modern Communication Studies
Get PDFBackground:Recent scholarship highlights communicative competence as a foundational dimension of teacher professionalism; however, within Islamic Early Childhood Education, its conceptualization remains fragmented, often limited to surface-level linguistic or performative skills. This narrow treatment obscures the ethical, dialogic, and digital dimensions necessary for cultivating educators capable of navigating contemporary pedagogical demands while remaining grounded in Islamic value frameworks. Research Objectives:This study investigates the multidimensional constitution of communicative competence among prospective Islamic early childhood teachers and seeks to theorize an integrative framework, Islamic Educommunication Competence—that synthesizes spiritual–moral ethics, dialogic interaction, and critical digital literacy. Methods: Using an interpretivist qualitative design, data were collected from 60 participants through semi-structured interviews, sustained classroom observations, and document analysis of teaching artifacts. A hybrid inductive–deductive thematic analysis was applied, supported by iterative coding validation and intercoder reliability to ensure analytic rigor. Results: The analysis reveals that communicative competence emerges through three interdependent domains: (1) ethical–spiritual orientation, characterized by adab, sincerity, and moral intentionality; (2) dialogic and sociocultural mediation, reflected in collaborative reasoning, reflective discourse, and contextual sensitivity shaped by local Islamic cultural practices; and (3) critical digital engagement, which enables ethical, multimodal, and audience-responsive communication. Together, these domains articulate a theoretical expansion of communicative competence beyond linguistic ability. Conclusions: The study advances a conceptual model of Islamic Educommunication Competence that repositions communicative ability as an ethical–dialogic construct embedded within digital ecologies. This model offers significant implications for teacher education curricula seeking to integrate Islamic ethics with contemporary communication practices. Future research should examine the model’s transferability across broader Islamic education contexts and its empirical impact on classroom outcomes