Abstract:The Covid-19 pandemic has had various impacts on regional and urban developments. This phenomenon affects the planning and development process, forcing a correction in development planning in Indonesia. Development planning…
ing can be started within the scope of small area given that the concept of development in Indonesia refers to development from below and from above. RW I Kelurahan Kramas is one of the areas affected by the Covid-19 pandemic so it requires mitigation of development planning within the scope of an area oriented towards social disaster mitigation. This community development activity aims to produce planning documents that are oriented towards social disaster mitigation but still consider the sustainability aspects of an area and can serve as a guide for policy makers in formulating development programs in RW I Kelurahan Kramas. This planning document formulating uses a Rational Comprehensive Planning (RCP) analysis method by conducting a comprehensive analysis of the conditions of an area. The data collection method used in this service was through interviews and secondary data search. The results obtained in this analysis are 6 groups of development directions, namely improving the quality of infrastructure, improving health and safety, building layout, improving environmental quality, increasing the economy and improving the aesthetics of the area.
Abstract:Perkembangan media sosial telah mengubah pola komunikasi Generasi Z menjadi lebih terbuka dan berorientasi pada keterlibatan (engagement), sehingga melahirkan fenomena sadfishing dan oversharing yang sering kali menampilkan…
kan persoalan pribadi, konflik rumah tangga, maupun pengalaman hidup yang bersifat privat di ruang publik digital. Penelitian ini bertujuan untuk menganalisis hadis “Kullu ummatī mu‘āfā illā al-mujāhirīn” serta relevansinya terhadap fenomena tersebut. Penelitian menggunakan metode kualitatif dengan pendekatan library research dan netnografi. Data primer diperoleh dari hadis riwayat Imam al-Bukhari dan Imam Muslim beserta kitab-kitab syarah hadis, sedangkan data sekunder berasal dari jurnal ilmiah, artikel akademik, dan data digital terkait komunikasi media sosial. Analisis dilakukan melalui takhrij hadis, i‘tibar sanad, analisis matan, analisis isi (content analysis), dan analisis netnografi terhadap kasus oversharing yang viral di media sosial. Hasil penelitian menunjukkan bahwa hadis “Kullu ummatī mu‘āfā illā al-mujāhirīn” berstatus sahih dan mengandung prinsip etika yang menekankan pentingnya menjaga kehormatan diri, menutup aib, serta menghindari perilaku mujāharah atau membuka sesuatu yang telah Allah tutupi. Analisis fiqh al-hadis menunjukkan bahwa Islam memperbolehkan penyampaian persoalan pribadi untuk tujuan mencari bantuan atau keadilan, namun melarang pembukaan aib yang bertujuan memperoleh perhatian, popularitas, atau validasi sosial. Hasil analisis netnografi juga menunjukkan bahwa fenomena oversharing dan sadfishing di media sosial memiliki karakteristik yang mendekati konsep mujāharah, terutama ketika persoalan privat dijadikan komoditas digital demi meningkatkan engagement. Oleh karena itu, hadis ini memiliki relevansi yang kuat sebagai landasan etika komunikasi digital bagi Generasi Z dalam menggunakan media sosial secara bijak dan bertanggung jawab sesuai dengan nilai-nilai Islam.
Abstract:This study examines the effectiveness of regulations preventing child marriage in the city of Surabaya after the enactment of Law No. 16 of 2019, which raised the minimum age for marriage to 19 years, but still allows for…
r marriage dispensations through Article 7 paragraph (2). This normative loophole raises academic questions about how the law works in social reality and how preventive measures can be institutionalized. This study aims to assess the implementation of regional policies, particularly Perwali No. 32 of 2024, and to examine the practices of religious courts in deciding on marriage dispensations using Lawrence M. Friedman's Legal System Theory and the principle of Sadd al-Dzarīʿah as analytical tools. Empirical research methods were used through interviews, observations, documentation, and qualitative analysis of two cases of marriage dispensation that were rejected and granted. The results of the study show that the significant decrease in the number of marriage dispensations in Surabaya occurred due to the synergy of the legal structure (Religious Court, DP3APPKB, Ministry of Religious Affairs, RT/RW), legal substance through the Perwali which tightened procedures, and changes in the legal culture of society. The courts applied new standards that are more protective and based on maqāṣid al-syarī‘ah , making marriage dispensations an emergency mechanism rather than a legalization of child marriage. This study provides theoretical implications in the form of an integrative model between maqāṣid and the modern legal system, as well as practical implications in the form of recommendations to replicate the Surabaya model in other regions in an effort to protect children.
Abstract:Penelitian ini bertujuan untuk meninjau efektivitas metode analisis gunung es (iceberg analysis) dan proses U (U process) yang digunakan sebagai metode pembelajaran pada mata pelajaran Al-Qur'an Hadis kelas XI MAN 1 HST.…
Analisis gunung es digunakan untuk mengidentifikasi lapisan-lapisan makna yang terkandung dalam ayat-ayat Al-Qur'an dan hadis, mulai dari makna literal hingga makna kontekstual dan implikatif. Sementara itu, proses U digunakan sebagai kerangka kerja untuk memfasilitasi proses refleksi dan internalisasi nilai-nilai yang terkandung dalam Al-Qur'an dan hadis. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui observasi partisipatif dan analisis dokumen. Hasil penelitian menunjukkan bahwa penggunaan analisis gunung es dan proses U dapat meningkatkan pemahaman siswa tentang Al-Qur'an dan hadis, serta mengembangkan kemampuan refleksi dan internalisasi nilai-nilai agama.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:This study aims to analyze the types of errors made by 11th grade students at SMAS Amir Hamzah Medan in solving geometric transformation problems involving translation, reflection, rotation, and dilation. The study employs…
ys a qualitative descriptive approach with a sample of 15 students selected based on high, medium, and low ability categories. Data were collected through essay tests and analyzed using Newman's Error Analysis, which consists of five stages of errors: reading, understanding, transformation, process skills, and writing the final answer. The analysis results indicate that the highest incidence of errors occurred in the understanding stage and process skills stage, each accounting for 36%. Transformation errors accounted for 21.33%, while reading and final answer writing errors were in the very low category, each at 9.33%. These findings indicate that students still face difficulties in understanding basic concepts and technical steps in geometric transformations. Based on these results, it is recommended that teachers implement systematic learning strategies such as Learning Therapy, emphasizing the understanding of prerequisite concepts, writing down known and asked information, and developing the habit of structuring and evaluating solution steps systematically to minimize similar errors in the future.