5 research outputs found

    Pengaruh Finansial Distress dan Kinerja Keuangan Terhadap Manajemen Laba pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2019-2021

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    Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan kinerja keuangan terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2019-2021. Teknik pengambilan sampel adalah purposive sampling dengan sampel terpilih sebanyak 23 perusahaan. Analisis penelitian yakni uji asumsi klasik, regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukkan financial distress berpengaruh signifikan terhadap manajemen laba. Kinerja keuangan juga berpengaruh signifikan terhadap manajemen laba

    STRATEGIC MANAGEMENT AND OPERATIONAL MANAGEMENT AND THEIR IMPLEMENTATION IN EDUCATIONAL INSTITUTIONS

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    The future of humans is greatly influenced by various factors, one of which is education. A good education can be achieved by implementing strategic and operational management in educational institutions. This research will be carried out to see how the implementation of strategic management and operational management in educational institutions will be implemented. This research will be carried out using a qualitative approach. The data in this study come from different research results and previous studies, which are still relevant to this research. The results of this study found that there was a positive impact on the development of educational institutions due to the implementation of strategic and operational management. This advantage is a guide to overcoming various problems and providing opportunities now and in the future. In addition, the accuracy of decision-making and technical implementation will be better.The future of humans is greatly influenced by various factors, one of which is education. A good education can be achieved by implementing strategic and operational management in educational institutions. This research will be carried out to see how the implementation of strategic management and operational management in educational institutions will be implemented. This research will be carried out using a qualitative approach. The data in this study come from different research results and previous studies, which are still relevant to this research. The results of this study found that there was a positive impact on the development of educational institutions due to the implementation of strategic and operational management. This advantage is a guide to overcoming various problems and providing opportunities now and in the future. In addition, the accuracy of decision-making and technical implementation will be better

    Semantic Analysis of Qur’anic Language Style on Literacy

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    مصطلح محو الأمية على العموم يفهمه كثير من الناس بأنه يقتصر مدلوله على القراءة والكتابة فحسب، في الواقع  قد نال شيئا من التطور وفقا لمتطلبات العصر ومواكبات الزمان، سواء أكان بمفهومه العام، أو بمفهومه الوارد في منظور القرآن مما يبدو أن له معنى واسعا ومعقدا يتراوح حول مختلف الأشكال والتعبيرات الأسلوبية للقرآن. يهدف هذا البحث إلى الكشف عن تطور معنى الأدب بشكل عام والمصطلحات الأدبية المختلفة في القرآن الكريم باستخدام دلالات النص الوصفي التحليلي في آيات القرآن الكريم بمنهج تفسيري وسيميائي. يهدف هذا البحث إلى الكشف عن تطور معنى الأدب بشكل عام والمصطلحات الأدبية المختلفة في القرآن الكريم باستخدام دلالات النص الوصفي التحليلي في آيات القرآن الكريم بمنهج تفسيري وسيميائي. تهدف هذه الدراسة إلى العثور على تطور معنى محو الأمية عموما ومصطلحاته المختلفة في القرآن. وباستخدام النص الوصفي التحليلي الدلالي من آيات القرآن ومع الانتفاع بمدخل التفسير والسيميائية، تستنتج هذه الدراسة.  أن مصطلح محو الأمية لا يقتصر فقط على مجرد القراءة والكتابة ولكنه يتجاوزهما فيشمل القدرة على التفكير بشكل مطلق في مختلف المشكلات ، والقدرة على تحويل النصوص عن طريق إنتاج كل ما هو جديد من نظريات واكتشافات وأعمال، وأنه في القرآن يتم التعبير عنه بألفاظ لغوية متنوعة مثل التلاوة، والتفكر، والتدبر، والتذكر ، والتفقه ، والترتيل، والتدرس، فلا يقتصر معناه على  مجرد القراءة والكتابة، بل يشمل قراءة المكتوبة وغير المكتوبة والخطابات التي تنطوي على التأمل والتفكير العميق والتفكير النقدي والإبداع والابتكار. لقد توصلت الباحثة إلى أن القراءة لها معانٍ مختلفة في القرآن، مثل حسن القراءة بالمخرج والتجويد الصحيح  بالفهم والتفكير النقدي والحلول والاستماع والتدبر وغير ذلك. وبشكل عام فإنه يؤدي إلى الذكاء الفكري والعاطفي والروحي في السعي لتحقيق السعادة والأمان في الدنيا والآخرة. Abstract The term of literacy is commonly understood by the public to be limited only to reading and writing. the reality of the meaning of literacy has evolved in accordance with the demands of the times, both in the general sense and the perspective of the Qur'an, which seems to have a comprehensive and complex meaning in various forms and uslub of the Qur'anic language style. This research aims to reveal the development of the meaning on literacy in general and various literacy terminologies in the Qur'an by using analytical descriptive semantics of the text in the verses of the Qur'an with the interpretation science aproach and semiotics. This research shows that the term literacy is not only limited to reading and writing but includes the ability to think of solutions to various problems and the ability to transform texts by producing new theories, discoveries, and new works. In the Qur'an, it is also interpreted in various language styles such as tilawah, tafakkur, tadabbur, tazakkur, tafaqquh, tartila, tadarrus. Its meaning is not limited to qirāah and kitābah, but includes the reading of texts and unwritten teks including the discourses that involve contemplation, deep thinking, critical thinking, creativity, and innovation. The researcher concludes Literacy has various meanings in the Qur'an, such as reading well with the correct makhraj in a good prononciation and phoneic Alphabet by gradually understanding, critical thinking and solutif. The whole things lead to intellectual, emotional and spiritual intelligence in pursuing happiness and salvation in this world and the hereafter. مصطلح محو الأمية على العموم يفهمه كثير من الناس بأنه يقتصر مدلوله على القراءة والكتابة فحسب، في الواقع  قد نال شيئا من التطور وفقا لمتطلبات العصر ومواكبات الزمان، سواء أكان بمفهومه العام، أو بمفهومه الوارد في منظور القرآن مما يبدو أن له معنى واسعا ومعقدا يتراوح حول مختلف الأشكال والتعبيرات الأسلوبية للقرآن. يهدف هذا البحث إلى الكشف عن تطور معنى الأدب بشكل عام والمصطلحات الأدبية المختلفة في القرآن الكريم باستخدام دلالات النص الوصفي التحليلي في آيات القرآن الكريم بمنهج تفسيري وسيميائي. يهدف هذا البحث إلى الكشف عن تطور معنى الأدب بشكل عام والمصطلحات الأدبية المختلفة في القرآن الكريم باستخدام دلالات النص الوصفي التحليلي في آيات القرآن الكريم بمنهج تفسيري وسيميائي. تهدف هذه الدراسة إلى العثور على تطور معنى محو الأمية عموما ومصطلحاته المختلفة في القرآن. وباستخدام النص الوصفي التحليلي الدلالي من آيات القرآن ومع الانتفاع بمدخل التفسير والسيميائية، تستنتج هذه الدراسة.  أن مصطلح محو الأمية لا يقتصر فقط على مجرد القراءة والكتابة ولكنه يتجاوزهما فيشمل القدرة على التفكير بشكل مطلق في مختلف المشكلات ، والقدرة على تحويل النصوص عن طريق إنتاج كل ما هو جديد من نظريات واكتشافات وأعمال، وأنه في القرآن يتم التعبير عنه بألفاظ لغوية متنوعة مثل التلاوة، والتفكر، والتدبر، والتذكر ، والتفقه ، والترتيل، والتدرس، فلا يقتصر معناه على  مجرد القراءة والكتابة، بل يشمل قراءة المكتوبة وغير المكتوبة والخطابات التي تنطوي على التأمل والتفكير العميق والتفكير النقدي والإبداع والابتكار. لقد توصلت الباحثة إلى أن القراءة لها معانٍ مختلفة في القرآن، مثل حسن القراءة بالمخرج والتجويد الصحيح  بالفهم والتفكير النقدي والحلول والاستماع والتدبر وغير ذلك. وبشكل عام فإنه يؤدي إلى الذكاء الفكري والعاطفي والروحي في السعي لتحقيق السعادة والأمان في الدنيا والآخرة. Abstract The term of literacy is commonly understood by the public to be limited only to reading and writing. the reality of the meaning of literacy has evolved in accordance with the demands of the times, both in the general sense and the perspective of the Qur'an, which seems to have a comprehensive and complex meaning in various forms and uslub of the Qur'anic language style. This research aims to reveal the development of the meaning on literacy in general and various literacy terminologies in the Qur'an by using analytical descriptive semantics of the text in the verses of the Qur'an with the interpretation science aproach and semiotics. This research shows that the term literacy is not only limited to reading and writing but includes the ability to think of solutions to various problems and the ability to transform texts by producing new theories, discoveries, and new works. In the Qur'an, it is also interpreted in various language styles such as tilawah, tafakkur, tadabbur, tazakkur, tafaqquh, tartila, tadarrus. Its meaning is not limited to qirāah and kitābah, but includes the reading of texts and unwritten teks including the discourses that involve contemplation, deep thinking, critical thinking, creativity, and innovation. The researcher concludes Literacy has various meanings in the Qur'an, such as reading well with the correct makhraj in a good prononciation and phoneic Alphabet by gradually understanding, critical thinking and solutif. The whole things lead to intellectual, emotional and spiritual intelligence in pursuing happiness and salvation in this world and the hereafter.&nbsp

    Semantic Analysis of Qur’anic Language Style on Literacy

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    The term of literacy is commonly understood by the public to be limited only to reading and writing. the reality of the meaning of literacy has evolved in accordance with the demands of the times, both in the general sense and the perspective of the Qur'an, which seems to have a comprehensive and complex meaning in various forms and uslub of the Qur'anic language style. This research aims to reveal the development of the meaning on literacy in general and various literacy terminologies in the Qur'an by using analytical descriptive semantics of the text in the verses of the Qur'an with the interpretation science aproach and semiotics. This research shows that the term literacy is not only limited to reading and writing but includes the ability to think of solutions to various problems and the ability to transform texts by producing new theories, discoveries, and new works. In the Qur'an, it is also interpreted in various language styles such as tilawah, tafakkur, tadabbur, tazakkur, tafaqquh, tartila, tadarrus. Its meaning is not limited to qirāah and kitābah, but includes the reading of texts and unwritten teks including the discourses that involve contemplation, deep thinking, critical thinking, creativity, and innovation. The researcher concludes Literacy has various meanings in the Qur'an, such as reading well with the correct makhraj in a good prononciation and phoneic Alphabet by gradually understanding, critical thinking and solutif. The whole things lead to intellectual, emotional and spiritual intelligence in pursuing happiness and salvation in this world and the hereafter

    THE DYNAMICS OF ACCEPTANCE AND RESISTANCE TO PRODUCTIVE WAQF: A Case Study of Mathali’ul Anwar and Al-Ishlah in Lamongan

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    This study aims to compare two productive waqf approaches in two boarding schools in Lamongan, namely Mathali'ul Anwar and Al-Ishlah through the lens of Max Weber's rational theory. The research method in this study uses a qualitative approach with data collection through interviews to understand the practice of productive waqf in both institutions. It was found that the dynamics of resistance to the application of productive waqf in Mathali'ul Anwar were then analyzed with theory of rationalization and the researcher concluded that the incident was in accordance with the concept of instrumental rational (zweckrational). The resistance to productive waqf found in Al-Ishlah can be understood in accordance with value-based rational concept (wertrational). This is concluded from the view of Kiai Khotib in developing productive waqf at Mathali'ul Anwar which is implemented systematically so that there is a change in social conditions in the form of acceptance of the waqf practice. Unlike the case in Al-Ishlah, Kiai Dawam's strong stance on the value of education causes other values to be displaced, including productive waqf based on economic independence. In addition, the results of this study also prove that James Peacock's typology of santri is refuted, that division of santri into reformist and traditionalist santri does not apply in this productive waqf case
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