Rumah Jurnal Institut Agama Islam Negeri Kudus
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Media Management in Indonesia: A Systematic Literature Review
The study of media management has become an important topic because mass media today faces serious challenges with the development of the digital world. However, there are not many scholars who have seriously explored media management, especially in the context of Indonesia. This research is a qualitative research with a systematic literature review approach. The researcher analyzed 20 articles related to media management in Indonesia to provide a comprehensive overview of the field. The conclusion of this study is that research on media management in Indonesia shows changes in management patterns and models due to digital development and disruption. Among these changes are the roles and responsibilities of media managers. Several studies indicate downsizing and even reductions in the number of media managers. This aligns with the demand for media workers to be more versatile and multitasking. Most previous studies applied the management approach that includes planning, organizing, actuating, and controlling. This study recommends expanding research on media management, such as exploring the use of artificial intelligence in journalism
Responsible Corporate Officer Doctrineas a New Idea in The National Criminal Code (KUHP) on Criminal Liability in Corporations
AbstractThe National Criminal Code, which was recently passed, contains several new provisions that have not been regulated in the Criminal Code used to date, while the provisions in question are corporate criminal liability. The focus of this research is criminal liability imposed on management (executive/superior) in a corporation in terms of article 48 letters d and e. In order to analyze the laws and regulations which are used as the main basis of the research, the researcher uses a normative method by using several international and national sources in the form of theories and explanations that are relevant to the article which is the focus of the discussion of this research. Based on this research, it can be understood that one of the concepts of criminal responsibility in the corporate sector regulated in the National Criminal Code is the responsible corporate officer (RCO) doctrine. However, this model of criminal responsibility is not fully adhered to in the National Criminal Code. Even the RCO concept will look vague if you don't review articles 46 and 49 of the National Criminal Code. In addition, criminal liability based on (RCO) needs to consider AD/ART in corporations considering that this type of accountability model is closely related to sectors within corporations.Abstrak KUHP Nasional yang belum lama ini disahkan memuat beberapa ketentuan baru yang belum diatur pada KUHP yang digunakan sampai saat ini. Adapun ketentuan yang dimaksud adalah pertanggungjawaban pidana korporasi. Adapun fokus pada penelitian ini adalah pertanggungjawaban pidana yang dibebankan pada pengurus (eksekutif/atasan) dalam korporasi yang ditinjau dari pasal 48 huruf d dan e. Guna menganalisis aturan perundang-undangan yang dijadikan landasan utama penelitian, peneliti menggunakan metode normatif dengan menggunakan beberapa sumber baik internasional maupun nasional berupa teori dan penjelasan yang relevan dengan pasal yang menjadi fokus pembahasan penelitian ini. Berdasarkan penelitian ini dapat dipahami Salah satu konsep pertanggungjawaban pidana dalam sektor korporasi yang diatur pada KUHP Nasional adalah doktrin responsible corporate officer (RCO). Namun model pertanggungjawaban pidana tersebut tidak dianut sepenuhnya pada KUHP Nasional bahkan konsep RCO akan terlihat samar jika tidak meninjau pada pasal 46 dan 49 KUHP Nasional. Selain itu pertanggungjawaban pidana berdasarkan (RCO) perlu mempertimbangkan AD/ART dalam korporasi mengingat model pertanggungjawaban jenis ini erat kaitannya dengan sektoral dalam korporasi.
The Health Level of Sharia Banks: The RGEC Method Approach
Abstract : This study aims to analyze the influence of bank health using the RGEC method with independent variables of non-performing financing, financing to deposit ratio, good corporate governance, return on assets, operating expenses, operating income, and capital adequacy ratio, on profit growth in banking companies incorporated in Indonesian Sharia Commercial Bank for the period 2020-2022. The research method used is a quantitative approach that uses secondary data obtained through the official website of the Financial Services Authority and the official website of the banking company. There were 11 samples of banking companies selected using purposive sampling. Data analysis using panel data regression through the Eviews 12 program. The results of the study partially showed that non-performing financing, financing to deposit ratio, good corporate governance, and capital adequacy ratio had no effect on profit growth. On the other hand, return on assets has a positive effect and operating expenses have a negative effect on profit growth
Akuntabilitas Pesantren: Interaksi Keberadaan Pedoman Akuntansi Pesantren dan Nilai Amanah
This study aims to examine the influence of Islamic boarding school accounting guidelines and the value of amanah on the accountability of Islamic boarding schools. The subjects of this research are all Islamic boarding schools in Deli Serdang, with their leaders and treasurers as respondents. Data collection was conducted through a questionnaire distributed to respondents via Google Forms. The collected data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results of the study found that the accounting guidelines do not influence the accountability of Islamic boarding schools. In contrast, the value of amanah positively influences their accountability. The implications of this study highlight the importance of encouraging Islamic boarding schools to adopt accounting guidelines for financial reporting. In addition, Islamic boarding schools need to strengthen the values of amanah among their managers to improve accountability
An Opportunity to Increase the Level of Zakat Funds Receipt in the Inisiatif Zakat Indonesia (IZI) Riau from the Quality of Accounting Information, Accountability, Financial Technology, and Credibility
Zakat is an important aspect that influences human economic behavior and overall economic development. The potential of zakat can be used as a means to obtain large amounts of funds which can be used to overcome community economic problems. In line with this urgency, this research aims to determine the influence of the quality of accounting information, accountability, financial technology (fintech), and credibility on the level of receipt of zakat funds at Laznas IZI Riau. Using quantitative methods, the sample was 312 muzakki. Samples were taken using the formula by Isaac and Michael. The research results showed that accountability, financial technology (fintech), and credibility have a positive and significant influence on the level of receipt of zakat funds at Laznas IZI Riau. However, the quality of accounting information did not have a positive and significant effect
Pengaruh ESG Disclosure Terhadap Kinerja Keuangan Perusahaan: Sustainability Committee Sebagai Pemoderasi
Environmental, Social, and Governance (ESG) disclosure has become increasingly important in recent years as investors become more aware of the company's impact on society and the environment. Sustainability committees play a crucial role in this process as they are responsible for ensuring that a company's ESG practices are transparent and aligned with its overall strategy. This research examines the relationship between ESG disclosure and company financial performance, with the Sustainability Committee as a moderating variable. The study focuses on 205 non-financial public companies listed on the Indonesia Stock Exchange from 2019 to 2023, using panel data analysis with STATA version 17. The findings reveal a positive correlation between ESG disclosure and financial performance, where higher levels of ESG transparency lead to better financial results. The Sustainability Committee strengthens this relationship, pointing out that its presence significantly affects the impact of ESG disclosures on financial performance
Keamanan dan Kehalalan Olahan Pangan Berbasis Keong Sawah Dalam Perspektif Maslahat yang Diperjualbelikan Dalam Berbagai Situs E-commerce
Keong sawah (tutut) telah mengalami perubahan dari status hama pertanian menjadi sumber pangan alternatif bernilai ekonomis dan diminati masyarakat. Keong sawah kini dimanfaatkan sebagai bahan pangan yang mengandung nutrisi penting seperti protein, zat besi, fosfor, vitamin, dan kalsium. Kajian literatur menunjukkan beberapa ulama seperti Imam Ar-Ramli, Ad-Damiri, dan Khatib Asy-Syirbini berpendapat bahwa keong halal untuk dikonsumsi. Majelis Ulama Indonesia (MUI) juga menyatakan kehalalan keong air (tutut) karena termasuk dalam kategori hewan akuatik. Penelitian ini bertujuan mengkaji aspek keamanan dan kehalalan keong sawah sebagai bahan makanan yang diperjualbelikan melalui platform e-commerce di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif, untuk menganalisis dan mengkaji status keamanan dan kehalalan produk olahan keong sawah yang diperjual belikan di berbagai e-commerce berdasarkan perspektif Islam. Jual beli keong sawah hukumnya sah untuk dilakukan. Aspek keamanan pangan pada produk olahan keong sawah perlu diperhatikan melalui proses pengolahan yang tepat. Konsumen dapat memastikan keamanan dengan mengecek kelengkapan informasi produk pada kemasan olahan pangan keong sawah. Hasil penelitian menunjukkan status kehalalan keong sawah diperkuat oleh pendapat Madzhab Syafi'i yang menegaskan bahwa keong sawah tidak mengandung unsur Khobaits atau Istiqdzar (menjijikkan), sehingga olahan pangan berbasis keong sawah halal untuk dikonsumsi
Development of Monzer Kahf’s Islamic Consumption Theory and Ethics
Monzer Kahf as a contemporary Muslim intellectual, has successfully articulated the concepts of welfare, utility, and consumption optimization for Muslim individuals. In the context of Islamic consumption theory, Monzer Kahf introduced the concept of rationality, while in Islamic consumption ethics, Kahf introduced the concept of 'Final spending'. The purpose of this study is to design a theoretical framework and Islamic consumption ethics, which is expected to be the main foundation for Muslims' understanding of the essence of consumption activities, with reference to Monzer Kahf's economic thought. The methodology used is a qualitative method using library research. The result of this research is that Monzer Kahf's economic thought provides a strong foundation for building a model of construction of Islamic consumption theory and ethics that can be a guide for individuals and society. By building this construction of Islamic consumption theory and ethics, it is hoped that people can adopt consumption practices that are in accordance with Islamic values, live a sustainable economic life, and help create a more just and empowered society
Defining The Needs of Teachers and Students in Relation to Science Learning Videos in Order to Improve Critical Thinking and Collaboration Skills
This needs analysis aims to determine the teaching materials required by teachers on the circulatory system to improve students' critical thinking and collaboration skills at MTs Al Ittifaqiah. This research used a quantitative descriptive study; the research sample consisted of 80 class VIII MTs students and three science teachers. The instruments used are teacher and student questionnaires and documentation. The result analysis of student needs includes (1) teaching materials used (2) teaching materials that students like (3) learning methods used by teachers (4) complex material (5) learning outcomes and (6) developed 21st-century skills. The only teaching materials used by teachers are textbooks from publishers. The result of this research found that teachers at MTs Al Ittifaqiah need to learn video teaching materials based on the PBL model on the circulatory system to improve critical thinking and collaboration skills
Analysis of Student Understanding Related to Indefinite Integral Concepts Through Cooperative Learning Assisted Media Interactive Animated PowerPoint Learning and Indefinite Integral Matter
This research aims to determine students' understanding of integral calculus. This qualitative study investigates students' responses and understanding of integral calculus, with a particular focus on indefinite integrals. The study employed cooperative learning and animated PowerPoint (PPT) media. Data were collected from 117 students across 37 educational institutions, representing various classes and majors. The study, conducted online, comprised nine questions addressing students' attitudes, perceptions, and behaviours towards learning integral calculus. The findings reveal that while a majority of students express interest in mathematics, 26.5% have a good understanding of integral calculus, 45.3% find it average, and 18.8% struggle. For indefinite integrals, 28.2% understand them well, 45.3% find them average, and 19.7% struggle. Regarding learning methodologies, 60.7% of students express a preference for learning models integrating various media over traditional teacher-centric approaches. Additionally, 59.8% find animated PPTs helpful in understanding Integral Calculus. Additionally, 51.3% prefer a combination of traditional teaching and animated PPTs. Furthermore, the study reveals a strong inclination towards group learning models over individual learning. Notably, the majority of students correctly solved the indefinite integral problems provided, indicating a satisfactory understanding of the subject matter. Students generally exhibit a positive attitude towards learning Integral Calculus, especially when utilizing cooperative learning methods and animated PPTs. These findings underscore the importance of incorporating diverse teaching strategies to enhance student engagement and comprehension in mathematics education. Penelitian ini bertujuan untuk menilai pemahaman siswa dan mahasiswa tentang kalkulus integral. Studi penelitian kualitatif ini menyelidiki respons dan pemahaman mahasiswa terhadap Kalkulus Integral, dengan fokus khusus pada topik integral tak tentu, dengan menggunakan pembelajaran kooperatif dan media PowerPoint animasi (PPT). Sebanyak 117 siswa dan mahasiswa dari 37 lembaga pendidikan di berbagai kelas dan jurusan berpartisipasi dalam penelitian ini. Data dikumpulkan melalui kuesioner online yang terdiri dari sembilan pertanyaan, yang membahas sikap, persepsi, dan perilaku mahasiswa terhadap pembelajaran Kalkulus Integral. Temuan menunjukkan bahwa sebagian besar mahasiswa (59,8%) menunjukkan minat dalam matematika. Namun, sementara 26,5% mengklaim pemahaman yang baik tentang kalkulus integral, 45,3% menganggapnya hanya biasa, dan 18,8% kesulitan memahami konsep tersebut dengan baik. Demikian pula, 28,2% memahami integral tak tentu dengan baik, sementara 45,3% menganggapnya biasa, dan 19,7% mengalami kesulitan dalam pemahaman. Mengenai metodologi pembelajaran, 60,7% mahasiswa menyatakan preferensi terhadap model pembelajaran yang mengintegrasikan berbagai media dibanding pendekatan tradisional yang berpusat pada guru. Selain itu, 59,8% menganggap PPT animasi bermanfaat dalam memahami Kalkulus Integral. Namun, 51,3% lebih memilih kombinasi pengajaran tradisional dan PPT animasi. Selain itu, penelitian ini mengungkap kecenderungan kuat terhadap model pembelajaran kelompok (70,1%) dibanding pembelajaran individual (13,7%). Secara mencolok, mayoritas mahasiswa (74,4%) berhasil menyelesaikan masalah integral tak tentu dengan benar, menunjukkan pemahaman materi yang memuaskan. Secara umum, mahasiswa menunjukkan sikap positif terhadap pembelajaran Kalkulus Integral, terutama saat menggunakan metode pembelajaran kooperatif dan PPT animasi. Temuan ini menekankan pentingnya menggabungkan beragam strategi pengajaran untuk meningkatkan keterlibatan dan pemahaman mahasiswa dalam pendidikan matematika