e-Journal IAIN Kerinci
Not a member yet
1505 research outputs found
Sort by
Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency
Get PDFPurpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City.
Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0.
Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole.
Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era
Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency
Get PDFPurpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting.
Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards.
Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control.
Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making.
Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theor
Reception of Qur'anic Verses in the Practice of Penglaris in the Local Economy Context: A Study in Sungai Penuh City: Resepsi Ayat-Ayat Al-Qur'an dalam Praktik Penglaris dalam Konteks Ekonomi Lokal: Sebuah Studi di Kota Sungai Penuh
No full textThis study critically investigates the practice of using Qur’anic verses as “penglaris” (sales enhancers) within the local economic context of Sungai Penuh City, Jambi. Adopting the Living Qur’an framework and reception theory, and integrating phenomenological, mystical, and cultural contestation approaches, the research reveals how the meanings and functions of “penglaris” verses are constructed, negotiated, and enacted by traders, traditional leaders, and religious authorities. Qualitative data were collected through in-depth interviews with 20 key informants and participant observation in three traditional markets. Major findings indicate that: First, verses such as Al‑Fātiḥah, Ayat al-Kursī, and the “Thousand Dinar” prayer are pragmatically employed as spiritual instruments to boost traders’ confidence and optimism; Second, belief in the barakah (blessing) of these verses underscores a mystical dimension inherent in the text, even as users affirm that sustenance ultimately remains Allah’s prerogative; Third, the practice functions as a competitive tool in market rivalry while also becoming a hegemonic norm within the community; and Fourth, a contestation of meaning arises between traditional authorities, who accept the practice as cultural heritage, and religious authorities, who critique it as potentially shirk (associationism). This study contributes to the development of Qur’anic reception methodology in contemporary tafsīr studies and broadens understanding of the interaction between sacred text, local traditions, and economic dynamics
The Inflection of Meaning on the Word Nur in Q.S. An-Nur: 35 with Roland Barthes Semiotics approach: Infleksi Makna Kata Nur dalam Q.S. An-Nur: 35 Perspektif Semiotika Roland Barthes
No full textThis article reconstructs the meaning of the word nur, which should not be limited only to light in the physical sense, but should also be drawn to the articulation of words in a particular text or discourse. Therefore, an approach is needed that does not only focus on its literal meaning, but can reach the symbolic and theological meanings contained in the text. This study aims to reveal the meaning of nur in Q.S. An-Nur [24]: 35 through Roland Barthes' semiotic approach. This research uses a qualitative method with the type of library research. The results of this study indicate that the meaning of nur in Q.S. An-Nur [24]: 35 does not stop at the meaning of light in physical form only, but experiences inflection of meaning through the process of denotation and connotation. In the linguistic system, the word nur denotatively means light, ray, illumination or lantern. While in the mythological system, a connotation meaning is obtained, namely a symbol of God who is a shiner, illuminator and guide for all nature. Through this connotation, the meaning of nur in the myth is born, namely His power through His guidance and revelation that illuminates every creature and the universe. So that all movements, be it the sun, earth, stars to the growth of plants can be understood as His destiny. So, to understand this must be with the eyes of a clean heart and not bound by materialism, worldly pleasures and lust
Uncovering the Complexity of Human Personality in the Qur'an: A Theological and Psychological Approach: Menyingkap Kompleksitas Kepribadian Manusia dalam Al-Qur’an: Pendekatan Teologi dan Psikologi
No full textThe study of human personality as presented in the Qur’an is of notable importance, given its rich intersection between theological concepts and psychological insights in shaping personal character. In today’s world, where moral degradation, increased psychological distress, and spiritual emptiness are increasingly prevalent, there exists a visible dissonance between the ideal human nature (fitrah) and the behavioral patterns observable in modern society. This research seeks to delve into how the Qur’an defines the essential qualities and innate potential of human beings, to identify foundational values that support the development of character, and to analyze their relevance in addressing ethical and psychological concerns in the contemporary context. Employing a qualitative methodology, the study is based on library research and thematic analysis of selected Qur’anic verses that highlight notions of human character, devotion, and leadership. The results reveal that the Qur’an characterizes humans as beings naturally equipped with reason, free will, and a moral compass, capable of fulfilling their dual function as devoted servants of God (‘abd) and responsible stewards of the earth (khalifah). Core Qur’anic values such as perseverance, truthfulness, reliance on God (tawakkul), justice, gratitude, and sincerity are shown to be more than ethical principles—they also support psychological strength and mental stability. The harmony between theological doctrines and psychological wisdom in the Qur’an contributes to a holistic model of human personality, fostering spiritual-mental balance and resilience in facing the complexities of contemporary life
Religious Freedom Theology in Q.S. Al-Baqarah (2): 256 and Its Implications for Interfaith Harmony in North Sulawesi: Teologi Kebebasan Beragama dalam Q.S. Al-Baqarah: 256 dan Relevansinya Terhadap Harmoni Lintas Iman di Sulawesi Utara
No full textThis article aims to analyze the principle of religious freedom in the Qur'an, focusing on Q.S. Al-Baqarah verse 256, and its relevance as a theological basis for interfaith harmony in North Sulawesi. This study uses a library research method with a qualitative-descriptive approach based on thematic interpretation (mauhdu'i). The research data sources include primary data consisting of verses from the Qur'an, classical and contemporary interpretations. Sociological analysis is used as an interpretive approach, utilizing the theories of Peter L. Berger and José Casanova to examine the relationship between theological principles and social practices of diversity. The results of the study show that the verse "la ikraha fi al-din" is not merely an affirmation of freedom to choose a religion, but also a manifestation of spiritual freedom that underlies social harmony in a pluralistic society. In the context of North Sulawesi, the value of religious freedom is reflected through the practices of dialogue, tolerance, and cooperation among religious communities that flourish thanks to the local wisdom of mapalus as a symbol of communal solidarity. The findings of this study confirm that freedom of religion is not only related to theological aspects, but also functions as an instrument of social development, affirmation of national identity, and strengthening of humanitarian ethics in Indonesia's multicultural life
Membangun SDM unggul melalui internalisasi nilai-nilai keagamaan di Desa Koto Dua Lama Kabupaten Kerinci
Get PDFABSTRAK
Ada tiga kelompok pengajian rutin: pertama, Majlis Ta’lim PKK, dua, Majlis Ta’lim Permata, tiga, kelompok pengajian laki-laki al-Rijalul Huda. Kelompok-kelompok pengajian ini melakukan pengajian rutin hampir setiap minggu. Kelompok majlis ta’lim PKK dan Permata. Kegiatan pengajian rutin dilakukan setiap Sabtu di rumah anggota secara bergilir. Adapun kegitan dari pengajian adalah pembacaan yasin. Ada perbedaan dengan pengjian kaum laki-laki , di mana kaum laki-laki mengadakan pengajian ketika ada panggilan dari warga yang melakukan hajatan anak akikah dan hajatan ketika ada yang meninggal, dalam pengjian laki-laki ini ada beberapa kegiatan, pembacaan yasin, khatam al-qur’an, barzanji marhaban dan ceramah agama. Yang menjadi permasalah adalah dimana pengajian majlis ta’lim, dalam kegiatannya hanya melakukan pembacaan yasin, sehingga anggota dari dua majlis ta’lim ketika peneliti lakukan wawancara pemahaman agama anggota sangat minim sekali karena tidak adanya kegiatan pemahaman terhadap sari’at-syari’at agama, baik itu dengan mendengar ceramah dari buya atau ustaz atau diskusi dengan anggota lain yang mempunyai kemampuan lebih di bidang agama. Tujuan dari pengabdian masyarakat ini adalah salah satunya darma perguruan tinggi selanjutnya adalah untuk memberikan pemahaman agama kepada masyarakat khususnya majlis ta’lim desa koto dua lama. Metode dalam penulisan penelitian pengabdian ini adalah dengan pelatihan, praktek dan melaksanak evaluasi pada pertemuan terakhir. Hasil dari pengabdian terlaksananya program kegiatan pelatiahan dengan dua materi pokok yaitu: pertama, keimanan; kedua, taharah dan shalat. Kesimpulan dimana masih banyaknya anggota majlis ta’lim yang tidak paham terhadap agama terutama masalah pokok sehari-hari seperti perkara iman, bersuci dan shalat dengan di adakan pelatihan onggota majlis ta’lim bisa paham dan kesadaran terhadap kegiatan keagaman menjadi meningka
Pengabdian kepada Masyarakat Bakti Sosial Bersama Panti As-Shohwah Pekanbaru
Get PDFKegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan berpikir matematis anak-anak panti melalui pendekatan edukatif yang menyenangkan, yaitu game edukasi “Rangking Satu”. Sasaran kegiatan adalah anak-anak asuh Panti Ash-Shohwah Pekanbaru jenjang SMP hingga SMA. Permasalahan yang dihadapi adalah rendahnya minat dan hasil belajar matematika, yang dipengaruhi oleh keterbatasan lingkungan belajar serta latar belakang sosial ekonomi. Metode yang digunakan meliputi penyuluhan tentang pentingnya belajar matematika, pelaksanaan game edukasi berbasis soal-soal matematika, serta observasi keaktifan dan respons peserta selama kegiatan berlangsung. Hasil pengabdian menunjukkan antusiasme tinggi dari peserta dan adanya peningkatan partisipasi serta motivasi belajar dalam memahami konsep-konsep matematika secara aplikatif. Kegiatan ini tidak hanya berdampak pada aspek kognitif, tetapi juga mendorong penguatan sikap sosial seperti kerja sama dan sportivitas. Diharapkan kegiatan serupa dapat terus dikembangkan sebagai bentuk inovatif pembelajaran berbasis pengalaman yang ramah bagi anak-anak panti
Penguatan Literasi Digital Sebagai Upaya Pencegahan Cyberbullying pada Siswa SMA Negeri 12 Medan
Get PDFPerkembangan teknologi digital yang sangat massive telah memberikan dampak signifikan terhadap pola interaksi remaja, salah satunya adalah siswa sekolah menengah atas. Namun, di sisi lain, kemajuan teknologi ini memunculkan permasalahan sosial baru yaitu cyberbullying, yang memberikan dampak negatif terhadap kesehatan mental dan perkembangan sosial peserta didik. Kegiatan pengabdian kepada masyarakat ini untuk meningkatkan literasi digital sebagai upaya pencegahan perilaku cyberbullying di kalangan siswa SMA Negeri 12 Medan. Metode pelaksanaan kegiatan melalui sosialisasi interaktif. Materi yang diberikan mencakup pemahaman etika digital, keamanan berinternet, penggunaan media sosial secara bijak, strategi menghadapi dan melaporkan tindakan cyberbullying. Evaluasi kegiatan dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pengetahuan serta perubahan sikap peserta terhdap perilaku digital yang bertanggung jawab. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada tingkat pemahaman siswa mengenai dampak dan pencegahan cyberbullying serta tumbuhnya kesadaran akan pentingnya membangun lingkungan digital yang postif. Kegiatan ini diharapkan dapat menjadi model penguatan literasi digital di lingkungan sekolah, sekaligus mendukung terciptanya budaya bermedia yang sehat dan beretika dikalangan remaja
Implementasi Fungsi Manajemen dalam Meningkatkan Kualitas Keagamaan Perempuan di Majelis Taklim Al-Muhtaram Kajen
Get PDFThe lack of religious understanding in educating children and maintaining harmony in the family is a crucial issue for women in this modern era. Rapid developments often have a negative impact on spiritual values and family resilience, especially when women, as the main pillars of the household, do not have a strong religious foundation. This phenomenon can be overcome through religious activities, one of which is by attending religious lectures. The purpose of this study is to comprehensively understand the application of management functions in Majelis Taklim at the Al-Muhtaram Kajen Mosque. The subject matter of this study uses management functions (POAC) as the analysis theory. This study uses a qualitative approach. Data collection in this study was carried out using direct observation and interviews with the majelis taklim coordinator. Data analysis was carried out through a process of reduction, presentation, and verification. The results of this study indicate that the implementation of management functions (POAC) in the form of optimal planning, organizing, implementing, and controlling at the Majelis Taklim at the Al-Muhtaram Kajen Mosque can be a means of shaping Muslim women who are resilient, have good character, and are ready to face the challenges of the times