Rumah Jurnal Institut Agama Islam Negeri Kudus
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Analisis Kinerja Keuangan Ditinjau dari Environmental Accounting, Environmental Performance, dan Environmental Disclosure
Get PDFDunia perekonomian saat ini mengalami kemajuan teknologi yang semakin kompleks yang dapat menimbulkan permasalahan, salah satunya adalah pertumbuhan laba. Salah satu faktor yang mempengaruhi pertumbuhan laba adalah biaya-biaya yang berkaitan dengan kerusakan lingkungan yang diakibatkan oleh kegiatan perusahaan. Kerusakan lingkungan hidup saat ini semakin parah seiring dengan berkembangnya dunia usaha dan teknologi, yang pada akhirnya memberikan dampak negatif terhadap kehidupan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi lingkungan, kinerja lingkungan, dan pengungkapan lingkungan. Metode penelitian yang digunakan adalah regresi linear berganda dengan populasi Jakarta Islamic Index 70 (JII70). Perolehan sampel menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 16 perusahaan dalam waktu 4 tahun. Hasil penelitian ini adalah akuntansi lingkungan berpengaruh signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan dan pengungkapan lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan
Top Up of Ongoing Murabahah Financing for Customers of Astra Credit Companies (ACC) Banda Aceh from The Perspective of Sharia Economic Law
Get PDFAstra Credit Companies (ACC) in Banda Aceh provides an ongoing top up service for murabahah financing, which is an increase in the value of financing. There are allegations that the ACC top up service system raises the practice of loan interest in the form of usury. So the problem studied in this research is how the Sharia Economic Law review of the top up customer eligibility assessment system? This research was conducted with a conceptual approach, with the type of normative juridical research. Research data comes from the field and literature, namely through interviews, documentation studies, library materials. The result of the research is that the assessment and eligibility system for top up customers in murabahah financing products that are still ongoing at ACC Banda Aceh is carried out by assessing the customer's profile on the one hand and the number of customer instalments on the other. The aspects assessed are the positive customer profile of the customer smoothly paying, the number of principal debt instalments approaching repayment. According to the perspective of Sharia Economic Law, the assessment system and the eligibility of top up customers in murabahah financing products that are still ongoing at Astra ACC Banda Aceh so far have not fully fulfilled sharia principles. The problem that arises is the use and realisation of the contract in the top up service appears to use a debt and credit contract with interest which is considered usury. Therefore, ACC companies should avoid the practice of interest
Interactivity and Interpersonality Elements Produced by College Students in Spoken Discourse
Get PDFSpeaking tends to be a difficult skill for Indonesian students. To overcome the problem, one can use discourse markers (interactivity and interpersonality elements) for a conversation. The purposes of the study are to explain the kinds of interactivity and interpersonality elements and the implementation of interactivity and interpersonality elements of spoken discourse produced by college students. The study belongs to qualitative research. The data are the elements of interactivity and interpersonality, while the data source is transcripts of job interviews. The instrument of this study is documentation. Based on the findings, all interactivity and interpersonality elements are found in the data source. Based on the findings of the study, all kinds of interactivity and interpersonality elements are found in the data source. The students dominantly use discourse markers as first rank to fill the gap between previous and next utterances and maintain the stability of the conversation. In contrast, their application in the spoken discourse of college students is still low because only one element out of four is used dominantly (more than 50%). In order to address the issue, students must enhance their self-confidence in speaking English. Also, consistent practice leads to improvement
Exploring the Experience of EFL Learners on a Website for Language Learning to Practice Speaking English
Get PDFIn English language learning, web-based learning (WBL) provides a critical tool for practicing speaking skills, which requires synchronous interactions for effective learning. This study explores the efficacy of the "Harati Speaking" website, a web-based platform designed to enhance spoken English skills among Intermediate English learners. The research employs a quantitative descriptive method involving 64 second-year bachelor students from an Indonesian university's English Education Study Program. Data were gathered using the User Experience Questionnaire (UEQ), which evaluates six categories of user experience: attractiveness, perspicuity, efficiency, dependability, stimulation, and novelty. Results indicate a generally positive user experience, with specific strengths in the website's ability to provide an engaging and efficient learning environment. However, novelty and certain aspects of attractiveness and dependability received lower, though still satisfactory, ratings, suggesting room for design enhancements. Overall, the "Harati Speaking" website proves to be a valuable tool for practicing English speaking skills, contributing positively to the language learning process in a foreign language classroom. This study provides valuable insights into how such platforms can facilitate synchronous interactions essential for effective language learning. For future development of the "Harati Speaking" website, more innovative and engaging features could boost the web novelty, including gamification elements and interactive scenarios. By addressing these areas, future research can provide a more comprehensive understanding of the potential and optimization of web-based learning tools for English learning
Modification of Natural Dyes from Ethyl Acetate Extract of Red Angkak in Observations of Soil-Transmitted Helminth Eggs
Get PDFAn infection brought on by different kinds of parasitic worms in the intestines is known as a worm infestation. This species is classified as a soil-transmitted helminth (STH). Finding intestinal Nematode worm eggs can be done most easily using the native approach. Various examination components in preparations or specimens are observed with this procedure, which uses a 2% Eosin reagent. The non-biodegradable characteristics of eosin and the toxic waste it generates call for the replacement of this dye with a more environmentally friendly one. The anthocyanin content in red angkak can be used as an alternative dye for the observation of STH eggs. Finding out if red angkak ethyl acetate extract can be used as a dye to identify SHT infections during fecal exams is the goal of this study. This study uses a lab experiment using categorical descriptive features, where the dye's pH (basic and acidic) and the concentration of red angkak extract (pure, 1:1, 1:2, and 1:3) are varied. Based on the results, pure red angkak extract with an acidic pH works best as a dye substitute for the 2% Eosin reagent when staining STH worm eggs. In conclusion, red angkak ethyl acetate extract can be utilized as a natural color to distinguish STH worm eggs
Local Wisdom of Kaur District's Gulai Kasam as A Source of Learning Biology in Biotechnology Material
Get PDFLocal wisdom can be integrated into education through learning resources. Gulai Kasam is an example of local wisdom owned by the people of Kaur district, Bengkulu Province which can be used as a biology learning resource. The aim of this research is to identify the potential of gulai kasam as a biology learning resource, especially in biotechnology material. The type of the research used is descriptive qualitative with the research subject local wisdom where the author examines and describes the potential of local wisdom of gulai kasam by linking the fermentation process that occurs in making Gulai Kasam and what ingredients are found in the manufacturing process which is used as a biological learning resource. The research was carried out in Selika village, Bengkulu Province in April 2023. The data that had been obtained was then described through the stages of data reduction, data presentation, data conclusion. The results showed that gulai kasam has the potential to be a source of learning biology on biotechnology materials because in the manufacture of gulai kasam there are fermentation processes that can be used as an alternative so that students can more easily understand traditional biotechnology
EXPLORATION OF LIVING HADITH IN THE MAPPADENDANG TRADITION: Spiritual Development Through Tazkiyah al-Nafs
No full textThe mappadendang tradition carried out by the Bugis community in Katteong village and several other areas are intended as an implementation of gratitude to Allah for the harvest they get. In addition to the implementation of gratitude (tazkiyah al-nafs), in the mappadendang tradition there are also strong values of unity and cooperation from the community. In exposing the values contained in the mappadendang tradition, this study uses a qualitative method with an analytical descriptive approach. This research tries to examine the mappadendang tradition by using the study of living hadith. The questions to be answered in this research are how the mappadendang tradition builds closeness to God through tazkiyah as in the form of gratitude, and whether the mappadendang tradition is true in its Islamic values or does it include deviations committed by Islamic society. The findings in this study indicate that the mappadendang tradition is pure as a form of gratitude to Allah, in which in every process and implementation nothing is found that deviates from Islam (does not conflict with the Qur’an and hadith or violates community habits). But every process and implementation cannot be separated from the value of unity and cooperation, to create harmony between communities. From that, it is important to do this research so that people carry out the mappadendang tradition which has been passed down from generation not only to attend and carry it out but also to understand the values contained therein.[Tradisi mappadendang yang dilakukan oleh masyarakat Bugis di desa Katteong dan beberapa daerah lainnya ditujukan sebagai implementasi rasa syukur kepada Allah atas hasil panen yang didapat. Selain implementasi rasa syukur (tazkiyah al-nafs), di dalam tradisi mappadendang juga ditemukan nilai-nilai persatuan dan gotong royong yang kuat dari masyarakat. Dalam mengekspos nilai-nilai yang terkandung pada tradisi mappadendang, penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif analitis. Penelitian ini mencoba untuk mengkaji tradisi mappadendang dengan menggunakan kajian living hadis. Adapun persoalan yang ingin dijawab dalam penelitian ini adalah bagaimana tradisi mappadendang membangun kedekatan dengan Tuhan melalui upaya tazkiyah al-nafs dalam bentuk syukur, dan apakah tradisi mappadendang benar di dalamnya adalah nilai-nilai keislaman ataukah justru termasuk penyimpangan yang dilakukan oleh masyarakat Islam. Temuan dalam penelitian ini, menunjukkan bahwa tradisi mappadendang murni sebagai bentuk syukur kepada Allah, yang dalam setiap proses dan pelaksanaannya tidak didapati sesuatu yang menyimpang dari Islam (tidak bertentangan dengan al-Qur’an dan hadis atau menyalahi kebiasaan masyarakat). melainkan setiap proses dan pelaksanaannya tidak lepas dari nilai persatuan dan kerjasama, sehingga terciptanya keharmonisan antara masyarakat. Dari itu penelitian ini penting untuk dilakukan agar masyarakat melaksanakan tradisi mappadendang yang sudah dilakukan turun temurun oleh nenek moyang tidak hanya sebatas menghadiri dan melaksanakan, melainkan juga bisa memahami nilai-nilai yang terkandung di dalamnya.
Penguatan Kecakapan Literasi Finansial Anak Melalui Edukasi Di Desa Doropayung Kecamatan Juwana
No full textLiterasi finansial merupakan kemampuan yang penting untuk dipahami sejak dini guna membekali anak-anak dengan keterampilan pengelolaan keuangan yang baik. Sayangnya, pemahaman anak-anak terhadap konsep dasar finansial masih sangat terbatas, terutama di kalangan usia sekolah dasar. Program ini bertujuan untuk meningkatkan literasi finansial pada anak-anak melalui pendekatan edukatif yang interaktif dan menyenangkan. Metode yang digunakan dalam program ini adalah pengajaran atau edukasi berbasis permainan edukatif, simulasi, dan cerita bergambar, dan vidio yang dirancang sesuai dengan tingkat pemahaman anak-anak. Kegiatan ini dilaksanakan di SD 01 Doropayung dengan melibatkan siswa kelas 4 yang berjumlah 19 anak. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman anak terhadap konsep-konsep finansial dasar seperti menabung, kebutuhan versus keinginan, dan perencanaan sederhana. Hasil evaluasi menunjukkan adanya peningkatan signifikan dalam pemahaman anak-anak terhadap literasi finansia
The Influence of Halal Industry on Increasing Economic Growth in Islamic Countries
No full textThis study aims to analyze the halal industry's influence on economic growth in Islamic countries. The research gap in this study is that previous studies have indicated a diverse influence of halal industry variables on economic growth. Therefore, this study aims to provide a deeper understanding of the role of the halal industry in enhancing economic growth in Islamic countries. This study is quantitative research using secondary data categorized as panel data. The data consist of annual figures on Islamic Finance, Halal Food, Halal Travel, Halal Fashion, Halal Media and Recreation, and Economic Growth from 2014 to 2020 in 10 Islamic countries, obtained from the State of the Global Islamic Economy (SGIE) Report and the World Bank. The data analysis technique used is Panel VECM. The study results show that only the Islamic Finance variable positively affects economic growth in the short term. In contrast, the other variables show no effect or a negative effect on economic growth.
Street Vendors and Halal-Thayyib Business Practices: An Ethnographic Study in the Context of Religious Moderation
No full textThis study explores the understanding of street vendors in Kudus Regency regarding the halal-thayyib paradigm and the challenges they face in its implementation. The research was conducted with 11 informants from various areas: City Walk, Alun-Alun Simpang 7, Pasar Kliwon, Museum Kretek, and Bale Jagong. The data analysis technique used ethnographic analysis to describe the societal situation based on the meanings and values embraced. Observations reveal that street vendors encounter various obstacles, including limited sanitation facilities, the use of supplementary materials with uncertain halal status, and a lack of in-depth understanding of the halal concept. Most street vendors prioritize economic profit over adherence to halal principles. Nevertheless, street vendors have demonstrated increased awareness of halal through socialization and education programs. While halal certification appears to be an appealing prospect, they perceive the costs as high and the procedures as complex. The aspect of religious moderation is reflected in the tolerance among individuals of different faiths, where non-Muslim are aware of halal requirements but still require further education. This study suggests empowering street vendors through religious moderation as a solution to enhance their understanding of halal, while also meeting market demands and improving their economic welfare