56 research outputs found

    Problematika Audit Syariah Pada Lembaga Bisnis Di Indonesia

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    Indonesia memiliki dualisme sistem ekonomi yaitu sistem ekonomi konvensional dan sistem ekonomi syariah. untuk itu, dalam menunjang kemajuan perkonomian syariah diperlukan lembaga audit syariah yang independen atau berdiri sendiri seperti lembaga audit konvensional sekarang ini. Sebut saja lembaga jasa audit milik swasta ataupun pemerintah seperti: Kantor Akuntan Publik (KAP), Badan Pemeriksa Keuangan (BPK), dan Otoritas Jasa Keuangan (OJK). Jika pendirian lembaga audit syariah independen sulit untuk dilaksanankan, maka maka lembaga audit milik swasta atau pemrintah seharunya menyediajakan jasa audit tambahan yakni audit syariah secara komperhensif pada lembaga bisnis syariah. Audit syariah harus dilakukan secara menyeluruh oleh semua lembaga atau perusahaan melakukan kegiatan bisnis berlandaskan syariah, mulai dari perhotelan syariah, bank syariah, rumah sakit islam, rumah makan halal, dan lain sebagainya. Auditor syariah, baik itu auditor internal maupun ekternal harus memiliki kompetensi, pengetahuan dan pemahaman mengenai akuntansi syariah, fiqih muammalah, audit syariah, menejmen keuangan syariah dan proses audit secara terstruktur dalam melakukan shariah complience test

    The Quasi-Judicial Authority of Bawaslu in the Perspective of Das Sollen and Fiqh Siyasah

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    This study examines the quasi-judicial authority of the General Election Supervisory Agency (Bawaslu) in handling administrative violations and disputes related to the electoral process, using das sollen and fiqh siyasah as the analytical framework. Bawaslu’s authority is formally designed to reinforce legal certainty, yet its implementation still reveals significant imbalances. Evidence from practice shows inconsistencies between the normative dimension (das sollen) and the empirical reality (das sein), indicating that Bawaslu’s institutional role as a quasi-judicial body continues to leave room for suboptimal law enforcement. The research applies a normative-comparative approach with case studies in Indonesia, Mexico, Costa Rica, and the Philippines. The analysis highlights the urgency of reconstructing Indonesia’s electoral legal system, particularly Article 462 of Law No. 7 of 2017 on General Elections, so that Bawaslu’s decisions acquire executorial power. Comparative findings reveal that Costa Rica, Mexico, and the Philippines have independent and robust electoral courts whose rulings are final and binding. Viewed from the perspective of fiqh siyasah, electoral justice is not limited to legal-formal mechanisms but also encompasses substantive justice that fulfills the function of hisbah (oversight) and safeguards the constitutional rights of citizens (hifz al-huquq)

    PEMANFAATAN DANA DESA PERSPEKTIF MAQOSHID SYARI’AH (Studi Dokumentasi di Kec. Suralaga, Kab. Lombok Timur, NTB)

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    Tesis dengan judul: "Pemanfaatan Dana Desa Perspektif Maqoshid Syari'ah (Studi Lapangan Di Kecamatan Suralaga, Kabupaten Lombok Timur, Provinsi Nusa Tenggara Barat)" dilatar belakangi oleh pemanfaatan Dana Desa di Suralaga sebagian besar digunakan dalam pembangunan yang sifatnya fisik (material), dan sebagian kecil saja yang menyentuh pembangunan yang sifatnya mon-fisik (immateril) sesuai dengan kondisi sosial, agama, budaya dan ekonomi masyarakatnya. Suralaga merupakan wilayah kecamatan yang tersusun dari 15 desa definitif, dengan kondisi masyarakat mayoritas beragama Islam, dan potensi sumber daya melimpah. Dengan kondisi dan potensi masyarakat seperti ini sebaiknya pemanfaatan Dana Desa dengan pendekatan syari‘at Islam. Islam memberikan konsep yang mengatur semua urusan lahiriyah dan batiniyah umatnya yang disebut dengan konsep maqoshid syari'ah. Penerapan konsep maqoshid syari'ah tidak hanya sebatas prinsip dalam menetapkan hukum syari‘at dan ibadah saja. Akan tetapi, para cendikiawan islam saat ini sudah banyak mengembangkan konsep maqoshid syari'ah dalam berbagai bidang keilmuan di antaranya bidang muamalah seperti: politik, ekonomi dan juga keuangan. Salah satu penggunaan konsep maqoshid syari'ah dalam bidang keuangan adalah sebagai prinsip dalam mengelola keuangan desa atau Dana Desa. Dana Desa dan maqoshid syari'ah memiliki tujuan yang sama yakni memberikan kesejahteraan (kemaslahatan) seluas-luasnya bagi masayarakat. Dana Desa adalah bentuk materil untuk membangun kemaslahatan masyarakat, sedangkan maqoshid syari'ah adalah prinsip dalam membangun kemaslahatan tersebut. Berdasarkan kondisi masyarakat Suralaga dan kajian konsep maqoshid syari'ah di atas, membuat peneliti ingin mengkaji implementasi anggaran Dana Desa diukur dari maqoshid ad-dharuriyah di tiga desa yang ada di Kecamatan Suralaga Kabupaten Lombok Timur, Provinsi Nusa Tenggara Barat. Dengan rumusan masalah: 1) Bagaimana pemanfaatan Dana Desa di Kecamatan Suralaga tahun 2016-2018? 2) Apa yang menjadi prioritas penggunaan desa dikaji dari perspektif maqoshid syari'ah? 3) Apakah pemanfaatan Dana Desa di Suralaga sudah sesuai dengan konsep maqoshid syari'ah? Penelitian ini menggunakan model studi dokumentasi (document research) dengan pendekatan kualitatif melalui tiga teknik pengumpulan data (informasi) yaitu dokumentasi, dan literasi. Berdasarkan hasil penelitian ini menunjukkan bahwa: 1) pemanfatan dana desa di Suralaga mengedepankan pembangunan fisik (material), bahkan pada pembangunan non- fisik cenderung terabaikan. 2) Pemanfaatan Dana Desa memprioritaskan pada pembangunan ekonomi/harta (hifzul maal), hanya sebagian kecil dari anggaran desa yang dialokasikan untuk pembangunan keagamaan (hifzun din), pembangunan pendidikan (hifzul aql), pembangunan kesehatan (hifzun nafs), dan pembangunan generasi (hifzun nasl). 3) Secara umum pemanfaatan Dana Desa di Suralaga sudah mencerminkan prinsip maqoshid syari'ah, walaupun distribusi anggaran Dana Desa tersebut masih belum merata kelima indikator maqoshid syari'ah

    Pengaruh Work Life Balance Terhadap Turnover Intention Dengan Stres Kerja Sebagai Variabel Mediasi Pada Karyawan Generasi Z Di Bandar Lampung

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    Penelitian ini bertujuan untuk menganalisis pengaruh Work-Life Balance terhadap Turnover Intention dengan Stres Kerja sebagai variabel mediasi pada karyawan Generasi Z di Bandar Lampung. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Work-Life Balance berpengaruh signifikan terhadap Turnover Intention dan Stres Kerja. Artinya, keseimbangan antara kehidupan kerja dan pribadi dapat menurunkan tingkat stres kerja serta mengurangi keinginan karyawan untuk keluar dari organisasi. Namun, Stres Kerja tidak berpengaruh signifikan terhadap Turnover Intention dan tidak memediasi hubungan antara Work-Life Balance dan Turnover Intention. Temuan ini menunjukkan bahwa pengaruh langsung Work-Life Balance terhadap Turnover Intention lebih kuat dibandingkan pengaruh tidak langsungnya. Hasil ini juga mengindikasikan bahwa Generasi Z memiliki kemampuan adaptasi yang baik terhadap stres, serta faktor lain seperti gaji, peluang karier, dan lingkungan kerja turut memengaruhi keputusan mereka untuk tetap bertahan dalam pekerjaan. Kata Kunci: Work-Life Balance, Stres Kerja, Turnover Intention, Generasi Z, Bandar Lampung

    Not informed by the author

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    Pessoas que relacionam seus processos identitários e/ou expressivos com as transgeneridades provocam uma ruptura nos parâmetros normativos da cisgeneridade, os quais não se estabelecem mais como eixo de leitura do sujeito. Por sua vez, o modo receptivo proposto pelas pessoas transgêneras demanda uma atuação de leitura que leva em conta processos de reconhecimento recíproco suscitados no encontro com pessoas cisgêneras. Sendo um modo interpretativo de gênero, a passabilidade termo utilizado pela comunidade trans para indicar o grau em que a recepção e a expressão de gênero coincidem com uma cisgeneridade oposta à compulsória, ou seja, o passar socialmente desapercebido a mudança de gênero é influenciada por padrões cotidianos de performatividade psicossocial cisnormativa. A pesquisa visa investigar os dilemas e conflitos presentes no encontro da cisgeneridade com pessoas transgêneras femininas almejando equacionar elementos sensíveis da teatralidade para avaliar como ocorrem as situações de reconhecimento e desrespeito nessa cena a partir de dimensões poéticas atuantes na recepção e na performatividade de gênero. Este estudo propõe que a busca por reconhecimento recíproco de pessoas transgêneras pode contribuir em processos de construção e recepção social de sua performatividade, altamente marcados por situações de enfrentamento e violência. Assim, questiona-se: qual o efeito estético das transgeneridades hoje? A hipótese do estudo é a de que a leitura das transgeneridades femininas é sublinhada por processos épicos de elaboração poética cênica que, por sua vez, têm influência de condicionantes de passabilidade social ligadas ao drama. O campo da pesquisa visou investigar cenas próprias de encontro e desencontro com pessoas transgêneras femininas suscitadas a partir de três frentes: 1) recepção teatral: depoimento de espectadores/as que assistiram a encenação A Demência dos Touros da companhia Teatro do Perverto, cuja criação aborda problemáticas sociais da vida de mulheres transgêneras; 2) mediação teatral: registros de participantes de oficina intitulada Poéticas de gênero em interseccionalidade social, a qual foi elaborada tendo em vista os paradigmas e práticas da Teatra da Oprimida; e 3) performance: relato de Tetagrafias, experimento desenvolvido pela pesquisadora em Coimbra, Portugal. O referencial teórico da tese se baseia nos trabalhos sobre performatividade, recepção teatral e estudos de gênero e desdobra os seguintes aspectos que se equacionam entre a performance e a recepção das transgeneridades: a) loucura; b) anticolonialidade; c) indisciplina; d) reclusão; e) bestialidade; f) objetificação e g) desprezo. Dado que a encenação A Demência dos Touros tem sua problematização transliteralizada da novela O Alienista, de Machado de Assis, na qual se discutem peripécias e gravidades da patologização do social, a tese empreende reflexão sobre dinâmicas da loucura como o modo interpretativo decisivo para a leitura de gênero que se faz sobre as pessoas trans. Associa-se, então, as formas hegemônicas das transgeneridades aos modos coloniais de controle do corpo trans pelo Estado (realizado por meio dos condicionadores do processo transexualizador) tendo em vista a discussão de biopolítica em Foucault. Busca-se evidenciar que a pluralidade subjetiva e social das transgeneridades não se restringe ao paradigma da modificação corporal, condição determinante do modelo dramático endócrino-psiquiátrico da transexualidade. A tese demonstra, portanto, aspectos críticos das operações poético-subjetivas da experiência de recepção da performatividade transgênera desvendando, inclusive, a sugestividade anticolonial e épica no saber travesti. Os elementos levantados (sensoriais, dinâmicos, afetivos e discursivos) possibilitam compor um quadro cênicopoético do impacto de recepção da construção da performatividade transgênera no contexto socialPeople who relate their identitary and / or expressive processes to transgenerities provoke a rupture in the normative parameters of cisgenerity, which no longer establish itself as an axis of reading of the subject. On the other hand, the receptive mode proposed by transgender people demands a reading activity that takes into account processes of reciprocal recognition raised in the encounter with cisgender persons. As an a interpretative mode of gender, passability a term used by trans community to indicate the degree to which gender reception and expression coincide with a cisgenerity opposed to compulsory, that is, socially unnoticed change in gender is influenced by everyday norms of psychosocial cisnormative performativity. The research aims to investigate the dilemmas and conflicts present in the encounter of cisgenerity with female transgender people aiming to equate sensitive elements of theatricality to evaluate how the situations of recognition and disrespect in this scene occur from poetics dimensions acting in the reception and in the performativity of gender. This study proposes that the search for reciprocal recognition of transgender people can contribute to processes of social construction and reception of their performativity, highly marked by situations of confrontation and violence. Thus, it\'s asked: what is the aesthetic effect of transgenerity today? The hypothesis of the study is that the reading of feminine transgenerity is underlined by epic processes of scenic poetic elaboration that, in turn, are influenced by conditions of social passability linked to drama. The field of research aimed at investigating specific scenes of encounter and disagreement with female transgender people raised from three fronts: 1) theatrical reception: testimony of spectators who attended the theatre play A Demência dos touros of the company Teatro do Perverto, whose creation addresses social issues in the lives of transgender women; 2) theatrical mediation: registers of workshop participants entitled Poetics of gender in social intersectionality, which was elaborated in view of the paradigms and practices of Teatra da Oprimida; and 3) performance: Tetagrafias report, an experiment developed by the researcher and held in Coimbra, Portugal. The theoretical framework of the thesis is based on the works on performativity, theatrical reception and gender studies und unfolds the follow aspects that are equated between the performance and the reception of transgenerities: a) madness; b) anticoloniality; c) indiscipline; d) imprisonment; e) bestiality; f) objectification and g) contempt. Given that the theatre play A Demência dos touros has its problematization transliterated from the novel O Alienista, by Machado de Assis, in which the surprises and seriousness of the pathologization of the social are discussed, the thesis undertakes reflection on the dynamics of madness as the decisive interpretative mode for the reading about trans people. The hegemonic forms of transgenerity are then associated with the modes of control of the trans body by the state (developed through the conditioners of the transexualization process) in view of the discussion of bio-politics in Foucault. It is sought to show that the subjective and social plurality of transgenerity is not restricted to the paradigm of corporal modification, a determining condition of the dramatic endocrine-psychiatric model of transsexuality. The thesis demonstrates, therefore, critical aspects of the poetic-subjective operations of the reception experience of the transgender performativity, revealing even the anticolonial and epic suggestiveness in travesti knowledge. The raised elements (sensorial, dynamic, affective and discursive) make it possible to compose a scenic-poetic frame of the reception impact of the construction of transgender performativity in the social contex

    Implementacija baleta u ustanovama ranog i predškolskog odgoja i obrazovanja

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    Balet je plesno scenska forma koja se izvodi uz glazbu, a karakterizira ga temeljito opisana tehnika koja stavlja specifične zahtjeve pred plesača. Na koji način upoznati djecu predškolske dobi s ovom vrstom plesnog izraza bio je cilj ovog diplomskog rada. Plesna edukacija u ustanovama ranog i predškolskog odgoja usmjerena je ponajviše na kreativni pokret djece i slobodno umjetničko izražavanje. Na ovaj način djeca unutarnje iskustvo pokretom prenose u svoju okolinu. Ovo je iznimno važan segment za niz područja djetetova razvoja jer utječe na motorički, socijalni, emocionalni i spoznajni razvoj djece. Kroz aktivnosti koje je autorica provodila u ustanovi za rani i predškolski odgoj i obrazovanje sa svojom skupinom, može se zaključiti da djecu ove dobi ne možemo izravno podučavati klasičnim baletnih tehnikama koje sadrže stroga pravila. Stoga je potrebno prilagoditi aktivnosti na djeci primjeren način, čime dobivamo interes djece i njihove pozitivne reakcije. Za djecu ove dobi najvažnije je pustiti ih da urone u svijet plesa i klasične glazbe, što dovodi do pokretanja njihova samostalnog stvaralaštva. Ključnu ulogu u uvođenju djece u jedan novi svijet, u ovom slučaju svijet baleta, svakako ima odgojitelj. On je jedan od glavnih čimbenika za uspjeh jer o njegovoj volji da djeci omogući nova znanja i iskustva ovisi zapravo cijeli odgojno – obrazovni proces.Ballet is a stage dance form that is performed with music and is characterized by a thoroughly described technique that places specific demands on the dancer. How to introduce preschool children to this type of dance expression was the goal of this thesis. Dance education in early and preschool education is focused more on children's creative movement and free artistic expression. In this way, children transfer their inner experience to their environment through movement. This is an extremely important segment for a number of areas of child development because it affects the motor, social, emotional, and cognitive development of children. Through the activities that the author carried out in institutions for early and preschool education with her group, it can be concluded that we cannot directly teach children of this age classical ballet techniques that contain strict rules. Therefore, it is necessary to adapt the activities to the children in an appropriate way, thus sparking the children's interest and their positive reactions. The most important thing is to let children immerse themselves in the world of dance and classical music, which leads to the initiation of their independent creativity. A key role in introducing children to a new world, in this case the world of ballet, is certainly played by teachers. They are one of the main factors for success because the entire educational process depends on their will to provide children with new knowledge and experiences

    Implementacija baleta u ustanovama ranog i predškolskog odgoja i obrazovanja

    No full text
    Balet je plesno scenska forma koja se izvodi uz glazbu, a karakterizira ga temeljito opisana tehnika koja stavlja specifične zahtjeve pred plesača. Na koji način upoznati djecu predškolske dobi s ovom vrstom plesnog izraza bio je cilj ovog diplomskog rada. Plesna edukacija u ustanovama ranog i predškolskog odgoja usmjerena je ponajviše na kreativni pokret djece i slobodno umjetničko izražavanje. Na ovaj način djeca unutarnje iskustvo pokretom prenose u svoju okolinu. Ovo je iznimno važan segment za niz područja djetetova razvoja jer utječe na motorički, socijalni, emocionalni i spoznajni razvoj djece. Kroz aktivnosti koje je autorica provodila u ustanovi za rani i predškolski odgoj i obrazovanje sa svojom skupinom, može se zaključiti da djecu ove dobi ne možemo izravno podučavati klasičnim baletnih tehnikama koje sadrže stroga pravila. Stoga je potrebno prilagoditi aktivnosti na djeci primjeren način, čime dobivamo interes djece i njihove pozitivne reakcije. Za djecu ove dobi najvažnije je pustiti ih da urone u svijet plesa i klasične glazbe, što dovodi do pokretanja njihova samostalnog stvaralaštva. Ključnu ulogu u uvođenju djece u jedan novi svijet, u ovom slučaju svijet baleta, svakako ima odgojitelj. On je jedan od glavnih čimbenika za uspjeh jer o njegovoj volji da djeci omogući nova znanja i iskustva ovisi zapravo cijeli odgojno – obrazovni proces.Ballet is a stage dance form that is performed with music and is characterized by a thoroughly described technique that places specific demands on the dancer. How to introduce preschool children to this type of dance expression was the goal of this thesis. Dance education in early and preschool education is focused more on children's creative movement and free artistic expression. In this way, children transfer their inner experience to their environment through movement. This is an extremely important segment for a number of areas of child development because it affects the motor, social, emotional, and cognitive development of children. Through the activities that the author carried out in institutions for early and preschool education with her group, it can be concluded that we cannot directly teach children of this age classical ballet techniques that contain strict rules. Therefore, it is necessary to adapt the activities to the children in an appropriate way, thus sparking the children's interest and their positive reactions. The most important thing is to let children immerse themselves in the world of dance and classical music, which leads to the initiation of their independent creativity. A key role in introducing children to a new world, in this case the world of ballet, is certainly played by teachers. They are one of the main factors for success because the entire educational process depends on their will to provide children with new knowledge and experiences

    Pengaruh Budaya Organisasi dan Motivasi terhadap Kinerja Karyawan PT Amarta Zwara Guna (Inbound Id) Jakarta

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    The purpose of this study was to determine the influence of organizational culture and motivation on the performance of employees of PT. Amarta Zwara Guna (Inbound Id) Jakarta. The method used by the writer is descriptive method, the data collection technique used by the writer is field research and library research. The data processing techniques used by the author are validity, reliability, and multiple regression analysis techniques using the Statistical Package for Social Science (SPSS) 20 computer program. Based on the results of research and discussion, it is known that organizational culture affects employee performance and motivation affects performance. The next employee for simultaneous testing showed that organizational culture and motivation had an effect on the performance of the employees of PT. Amarta Zwara Guna (Inbound Id) Jakarta

    Implementacija baleta u ustanovama ranog i predškolskog odgoja i obrazovanja

    No full text
    Balet je plesno scenska forma koja se izvodi uz glazbu, a karakterizira ga temeljito opisana tehnika koja stavlja specifične zahtjeve pred plesača. Na koji način upoznati djecu predškolske dobi s ovom vrstom plesnog izraza bio je cilj ovog diplomskog rada. Plesna edukacija u ustanovama ranog i predškolskog odgoja usmjerena je ponajviše na kreativni pokret djece i slobodno umjetničko izražavanje. Na ovaj način djeca unutarnje iskustvo pokretom prenose u svoju okolinu. Ovo je iznimno važan segment za niz područja djetetova razvoja jer utječe na motorički, socijalni, emocionalni i spoznajni razvoj djece. Kroz aktivnosti koje je autorica provodila u ustanovi za rani i predškolski odgoj i obrazovanje sa svojom skupinom, može se zaključiti da djecu ove dobi ne možemo izravno podučavati klasičnim baletnih tehnikama koje sadrže stroga pravila. Stoga je potrebno prilagoditi aktivnosti na djeci primjeren način, čime dobivamo interes djece i njihove pozitivne reakcije. Za djecu ove dobi najvažnije je pustiti ih da urone u svijet plesa i klasične glazbe, što dovodi do pokretanja njihova samostalnog stvaralaštva. Ključnu ulogu u uvođenju djece u jedan novi svijet, u ovom slučaju svijet baleta, svakako ima odgojitelj. On je jedan od glavnih čimbenika za uspjeh jer o njegovoj volji da djeci omogući nova znanja i iskustva ovisi zapravo cijeli odgojno – obrazovni proces.Ballet is a stage dance form that is performed with music and is characterized by a thoroughly described technique that places specific demands on the dancer. How to introduce preschool children to this type of dance expression was the goal of this thesis. Dance education in early and preschool education is focused more on children's creative movement and free artistic expression. In this way, children transfer their inner experience to their environment through movement. This is an extremely important segment for a number of areas of child development because it affects the motor, social, emotional, and cognitive development of children. Through the activities that the author carried out in institutions for early and preschool education with her group, it can be concluded that we cannot directly teach children of this age classical ballet techniques that contain strict rules. Therefore, it is necessary to adapt the activities to the children in an appropriate way, thus sparking the children's interest and their positive reactions. The most important thing is to let children immerse themselves in the world of dance and classical music, which leads to the initiation of their independent creativity. A key role in introducing children to a new world, in this case the world of ballet, is certainly played by teachers. They are one of the main factors for success because the entire educational process depends on their will to provide children with new knowledge and experiences

    The Challenge of Islamic Education and How to Change

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    oai:ojs2.ijae.journal-asia.education:article/16The realignment of the Islamic education system is not just modification or patchwork. Still, it requires reconstruction, reconciliation, and reorientation so that Islamic education can make a significant contribution to the achievement of the take-off stage. In this paper, the author tries to offer several solutive arguments as well as to become a plan for Islamic education. First, it needs a review of the Islamic education system that is currently running while still promoting the spirit of Islamic teachings. The vision is manifest in the form of an attempt to re-dialogue religious texts against every reality that occurs. Second, prepare more mature and quality human resources armed with comprehensive capabilities. Third, reaffirming the role of all elements in education, namely, individuals, families, communities, educational institutions, and the state. Fourth, to unite Islamic spirituality with science and technology as a strong basis for increasingly pressing challenges, Islamic intellectual tradition, is a hierarchy and interconnection between various scientific disciplines that enable the realization of unity (oneness) in diversity, not just in the realm of faith and religious experience, but also in the world of knowledge
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