Rumah Jurnal Institut Agama Islam Negeri Kudus
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    Exploring the Impact of Accounting Prudence: The Role of Firm Size as a Moderating Factor

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    This study aims to examine the influence of information asymmetry, tax incentives, and litigation risk on accounting prudence, with firm size as a moderating variable. The research focuses on companies listed on the Jakarta Islamic Index (JII) during the 2020-2023 period. Accounting prudence is measured to understand how companies apply caution principles in financial reporting. The results of this study indicate that information asymmetry is not related to accounting prudence, tax incentives have a significant influence on accounting prudence, litigation risk affects accounting prudence, firm size does not moderate the relationship between information asymmetry and accounting prudence, and firm size does not moderate the relationship between tax incentives and accounting prudence. However, firm size strengthens the relationship between litigation risk and accounting prudence. The novelty of this research lies in the integration of firm size as a moderating variable in the relationship between litigation risk and accounting prudence, which has not been widely explored in the context of sharia-based companies in Indonesia. In addition, this study provides empirical insights into the application of accounting prudence in situations influenced by fiscal policies and potential legal risks. Future researchers are advised to expand the research scope by considering other variables, such as corporate social responsibility (CSR) or macroeconomic factors that may influence accounting prudence. Longitudinal research covering a more extended period is also expected to yield more comprehensive and robust results

    Implementing The Contextual Teaching and Learning (CTL) Method to Enhance English Proficiency in Early Childhood: A Study in Indonesian and Malaysian Kindergartens

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    This study explores the application of the Contextual Teaching and Learning (CTL) method in teaching English to children aged 5–7 years in kindergartens across Indonesia and Malaysia. A qualitative approach was adopted, incorporating observation, interviews, and document analysis to investigate how the CTL method enhances children’s English language proficiency. Teachers implemented hands on activities, including conversations, daily instructions, and engaging tasks such as singing, shared reading, and project-based activities. The approach involved providing children with English storybooks and videos, delivering materials engagingly and enjoyably, and emphasizing a student-centered learning environment. Key strategies employed by teachers included establishing interconnected meanings, promoting conceptual understanding through real-life relevance, fostering group collaboration, and facilitating knowledge transfer to new contexts. Results revealed that 50 children were proficient in English speaking before using the CTL method, while 75 exhibited limited proficiency. After implementing the CTL method, the number of proficient children increased to 95, while those with limited proficiency decreased to 30. These findings highlight the effectiveness of the CTL method in improving children’s English-speaking skills. The study concludes that employing the CTL method through a qualitative approach significantly enhances early childhood English proficiency by incorporating contextual, enjoyable, and relevant learning experiences aligned with young learners’ daily lives

    Digital Safety Literacy Profile of Parents of Elementary School Students and its Relationship with Their Behavior in Using Digital Devices

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    This study aims to evaluate the level of digital security literacy among parents of elementary school students in Indonesia, focusing on personal data security, prevention of digital crime, devices, digital identity security, privacy security, and interaction security. The data was collected from 219 parents of elementary school students through a reliable online survey form. The study findings reveal that parents demonstrated a high level of digital security literacy in personal data security, digital crime prevention, and device and identity security. However, their privacy and interaction security knowledge fell within the medium range. While the mean score of parents' digital security literacy did not correlate strongly with gender, female parents scored higher in privacy security than male parents. Additionally, the study observed a trend indicating that younger, more educated parents who spent more time using digital devices exhibited higher digital safety literacy. On average, parents reported using digital devices for 5.6 hours daily, and their level of digital safety literacy influenced their efforts to limit their children's screen time. These findings underscore the importance of implementing programs to enhance parental digital safety literacy, addressing gaps, and empowering parents as guardians of their children's safety in virtual environments

    للصف السابع الثانوية ACTFL تحليل مواد الكتاب المدرسي اللغة االعربية على أساس

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    Abstract This study discusses how the results of the analysis of teaching materials using the ACTFL (America Counsil On The Teaching Of Foreign Languages) guidelines where language skills are divided into levels of distingueshed, superior, advanced, intermediate and novice. The researcher used the entrance of the palm and its type of library study and the researcher analyzed the book of teaching Arabic language on the curriculum KMA 183 for the seventh grade of Middle School and the results of the research were the teaching materials in this book given the ACTFL is divided into the ability to read skill at the low intermediate level and writing skill at the low novice level and listening skill at the low novice level and speech skill at the low novice level.Keywords: Education Materials, Language Skills, ACTFL Guidelinesملخصتناقش هذه الدراسة كيف نتائج التحليل مواد التعليم باستخدام إرشادات ACTFL (America Counsil On The Teaching Of Foreign Languages) حيث تنقسم المهارات اللغوية إلى مستويات و هي المميز و المتقن و المقدم و المتوسط و المبتدئ. استخدم الباحث مدخل الكفي و نوعه دراسة المكتبة و قيام الباحث بتحليل كتاب تعليم اللغة العربية على منهاج KMA 183 للصف السابع المدرسة الثانوية  و نتائج البحث كانت المواد التعليم في هذا الكتاب بالنظر إلى  ACTFLينقسم إلى قدرة على مهارة القراءة في مستوى المتوسط الأساسي و مهارة الكتابة في مستوى المبتدئ الأساسي و مهارة الاستماع في مستوى المبتدئ الأساسي و مهارة الكلام في مستوى المبتدئ الأساسي.الكلمات  الرئيسية : مواد التعليم ، مهارات اللغوية ، إرشادات ACTFLAbstrakPenelitian ini membahas bagaimana hasil analisis bahan ajar menggunakan pedoman ACTFL (America Counsil On The Teaching Of Foreign Languages) dimana kemampuan berbahasa dibagi menjadi tingkatan istimewa, unggul,  mahir, madya dan pemula. Peneliti menggunakan  pendekatan kualitatif dan dengan jenis studi kepustakaan. Peneliti menganalisis buku pengajaran bahasa Arab pada kurikulum KMA 183 untuk madrasah tsanawiyah kelas tujuh dan hasil penelitian adalah bahan ajar dalam buku ini dengan melihat pedoman ACTFL dibagi menjadi kemampuan membaca pada tingkat menengah dasar dan keterampilan menulis pada tingkat pemula dasar dan keterampilan mendengarkan pada tingkat pemula dasar dan keterampilan berbicara pada tingkat pemula dasarKata kunci:  Bahan Ajar, Kemahiran Berbahasa, Pedoman ACTF

    Pengembangan Bahan Ajar Qiraah Bahasa Arab Level Perguruan Tinggi Berbasis Konten Moderasi Islam

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    Penelitian ini bertujuan 1) Mendeskripsikan pengembangan bahan ajar bahasa Arab berbasis konten moderasi Islam bagi mahasiswa IAIN Kudus, 2) Mengetahui kelayakan bahan ajar yang dikembangkan ditinjau dari aspek isi dan rancangan pembelajaran. Untuk tujuan tersebut digunakan pola metode Reserch and Development (RnD) yang dikembangkan Borg and Gall. Data dikumpulkan melalui kuisioner dan wawancara kepada para ahli baik ahli isi maupun rancangan pembelajaran bahasa Arab. Sedangkan pada uji per orangan dan uji lapangan menggunakan kuisioner. Data terkumpul kemudian dianalisis secara deskriptif. Hasil penelitian ini 1) pengembangan bahan ajar bahasa Arab berbasis konten moderasi Islam bagi mahasiswa IAIN Kudus dilakukan dengan mengikuti pola Borg dan Gall disertai sedikit penyesuaian dengan tahapan sebagai berikut: tahapan need analysis, perancangan produk, produksi, validasi ahli, dan uji lapangan. 2) kelayakan produk yang dikembangkan disimpulkan berdasarkan hasil analisis dan didapati dalam kategori baik. Berdasarkan penelitian ini disimpulkan bahwa pengintegrasian nilai-nilai wasathiyyah ke dalam pembelajaran Bahasa Arab dimungkinkan melalui pengembangan bahan bacaan utama yang menjadi kerangka bagi struktur keseluruhan bahan ajar Bahasa Arab

    Strategi Pembelajaran Bahasa Arab Melalui Analisis Arabisasi Kata Bahasa Inggris dalam Novel Banāt Ar-Riyāḍ

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    The novel Banāt ar-Riyāḍ (2005) by Raja al-Sanea, a dentist and novelist from Riyadh, showcases a modern language style enriched with loanwords from foreign languages. Despite lacking a formal degree in literature, al-Sanea’s writing reflects a mastery of linguistic expression. This study examines the phonological and morphological changes in loanwords within the novel, focusing on how foreign words are adapted into Arabic. Using a descriptive method, researchers identify and analyze loanwords, exploring sound changes such as unit sounds, combinations, and diphthongs, as well as morphological adaptations involving the addition of Arabic morphemes. Data collection is carried out through note-taking techniques, while the analysis employs a distributional method. The findings reveal systematic phonological and morphological changes in loanwords across various fields, including technology, medicine, geography, and general vocabulary. The study concludes that these adaptations reflect a structured process of integrating foreign terms into Arabic, particularly through phonological adjustments and morphemic additions

    The Role of AIK Education in Increasing Student Diversity Muhammadiyah University

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    This study explored the role of Al-Islam and Kemuhammadiyahan Education (PAIK) in shaping the students' character to be inclusive, tolerant, and integrity-driven within Muhammadiyah Higher Education institutions. Amid the increasing challenges of diversity and multiculturalism, the research highlighted the significance of PAIK in fostering leadership skills, social responsibility, and adaptability among students. Employing a qualitative research method with a library-based approach, this study comprehensively analyzed relevant literature, including books and academic journals, to draw meaningful insights. The findings revealed that PAIK significantly contributed to character development by integrating Islamic teachings and Muhammadiyah values into the students' academic and personal lives. It emphasized the cultivation of moral integrity, leadership qualities, and empathy towards societal dynamics. The study concluded that PAIK not only strengthened the students' religious foundation but also equipped them with essential competencies for navigating modern societal challenges. This research offered a novel perspective on Al-Islam and Muhammadiyah Curriculum (AIK) development and provided practical strategies for fostering diversity and tolerance in higher education, thus serving as a valuable reference for similar educational institutions seeking to achieve holistic student development

    Critical Orientalism Approaches in Qur'anic and Tafsir Studies: Tracing Armando Salvatore's Contribution to Arab Culture

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    Traditional Orientalism studies are often seen as neglecting the internal and local contexts of Eastern societies, particularly in the study of the Qur'an and Tafsir. This approach frequently gives rise to biased views and stereotypes about Arab and Islamic culture. This article examines Armando Salvatore's contributions to the development of critical Orientalism, especially in relation to the study of the Qur'an and Tafsir. Critical Orientalism offers a more contextual and inclusive approach, taking into account local social and political dynamics, while also creating space for perspectives from within Eastern societies themselves. This research analyzes Salvatore's major works through an in-depth literature review, focusing on how his critical orientalism approach can be applied to understanding Arab culture and the interpretation of the Quran. The methods used in this study include a critical analysis of Salvatore's texts as well as a comparison with traditional orientalist approaches. This study found that Salvatore successfully challenged biases in conventional Orientalism and emphasized the importance of understanding the Quran and Arab culture through local and contextual perspectives.The implications of this approach in the study of the Quran and Tafsir are very important, as it offers a new way to understand religious texts that is more sensitive to the Arab socio-cultural context. Salvatore's critical orientalism approach not only helps bridge the gap between Western understanding and Eastern realities but also has the potential to enrich Quranic exegesis studies through a more inclusive and dynamic perspective. Kajian orientalisme tradisional seringkali dianggap mengabaikan konteks internal dan lokal masyarakat Timur, terutama dalam studi Al-Qur'an dan Tafsir. Pendekatan ini sering memunculkan pandangan yang bias dan stereotip tentang budaya Arab dan Islam. Artikel ini mengkaji kontribusi Armando Salvatore dalam pengembangan orientalisme kritis, khususnya dalam kaitannya dengan studi Al-Qur'an dan Tafsir. Orientalisme kritis menawarkan pendekatan yang lebih kontekstual dan inklusif, memperhitungkan dinamika sosial dan politik lokal, serta membuka ruang bagi pandangan dari dalam masyarakat Timur sendiri. Penelitian ini menganalisis karya-karya utama Salvatore melalui tinjauan literatur mendalam, dengan fokus pada bagaimana pendekatan orientalisme kritisnya dapat diterapkan dalam memahami budaya Arab dan tafsir Al-Qur'an. Metode yang digunakan dalam penelitian ini mencakup analisis kritis terhadap teks-teks Salvatore serta perbandingan dengan pendekatan orientalis tradisional. Studi ini menemukan bahwa Salvatore berhasil menantang bias-bias dalam orientalisme konvensional dan menggarisbawahi pentingnya memahami Al-Qur'an dan budaya Arab melalui perspektif lokal dan kontekstual. Implikasi dari pendekatan ini dalam studi Al-Qur'an dan Tafsir sangatlah penting, karena menawarkan cara baru untuk memahami teks-teks keagamaan yang lebih peka terhadap konteks sosial-budaya Arab. Pendekatan orientalisme kritis Salvatore tidak hanya membantu menjembatani kesenjangan antara pemahaman Barat dan realitas Timur, tetapi juga berpotensi memperkaya studi tafsir Al-Qur'an melalui perspektif yang lebih inklusif dan dinamis

    Mother and Mother Earth in the Era of Oil Palm Plantations: Ecological Feminism Study in Tebo Regency

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    This article aims to describe the impacts caused by the land conversion that occurred in Tebo Regency from rubber plantations to oil palm plantations. Ecological Feminism is used as an analytical tool to see how women are marginalized from nature and how the opening of oil palm plantations has an impact on ecological diversity and women's lives. In this research, a descriptive-analytical qualitative method was used where data collection was carried out by observing and exploring literature related to the impact of oil palm plantations, women's poverty, and women's relationship with nature. The findings in this research are that women are marginalized from nature, nature from nature, and women from economic access by the conversion of land from rubber plantations to oil palm plantations. The marginalization of women in accessing land, returns them to the domestic sphere. This also causes environmental damage to get worse, so that directly or indirectly it is a form of empowerment of women. They have difficulty obtaining fuel/firewood, clean water, and diversity is reduced .

    Strategi Komunikasi Radio Star dalam Upaya Keberlanjutan dan Efektivitas Siaran di Era Digital

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    Penelitian ini mengkaji strategi komunikasi Radio Star UIN Saizu Purwokerto dalam menjaga keberlanjutan dan efektivitas siaran di era digital. Perkembangan teknologi telah menghadirkan tantangan bagi radio konvensional, yang harus beradaptasi untuk mempertahankan relevansinya di tengah munculnya media baru, seperti internet. Radio Star menghadapi tekanan signifikan karena perubahan perilaku konsumen dan kemajuan teknologi. Penelitian ini menggunakan metode deskriptif kualitatif dengan data primer yang diperoleh melalui wawancara dan observasi terhadap crew Radio Star. Hasil penelitian menunjukkan bahwa Radio Star telah mengadopsi internet sebagai sarana penyiaran tambahan, memungkinkan akses siaran melalui streaming. Media sosial seperti Instagram, YouTube, dan Facebook juga digunakan untuk berkomunikasi dengan pendengar. Meskipun demikian, transformasi digital ini belum sepenuhnya optimal karena masih terdapat keterbatasan dalam pemanfaatan media yang ada. Radio Star juga menerapkan konsep konvergensi dengan menggabungkan media tradisional dan platform digital untuk menyampaikan informasi, sebagai upaya beradaptasi di era digital

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