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 research is focused on the effect of the use of scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.P 2025/2026. The purpose of this study is to determine…
the significant influence of the use of Scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.A 2025/2026.This researcher used a quantitative method with a pre-test-post-test one group design. The sample consisted of 24 students. Data was collected through pre-tests and post-tests in the form of written tests and analyzed using t-test formulas and N-gain tests. Based on the data, it was found that mastery of vocabulary in English and English learning outcomes were better after using scattergories learning media. This can be seen from the average score before treatment, which is 25.6 with the low category, after the treatment, which is 86 with the high category. Then there was a significant influence after using scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas. Based on the calculation of the N-gain test, the researcher found that the N-Gain test showed a value criterion of 0.7979 categorized as high classification.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:Artikel ini mengkaji epistemologi tafsir bi al-ra'yi dalam tradisi penafsiran Al-Qur'an. Penelitian ini bertujuan menjelaskan genealogi historis, sumber-sumber epistemologis, prosedur metodologis, dan karakteristik tafsir…
r rasional dalam tradisi tafsir Islam. Menggunakan pendekatan kualitatif berbasis studi pustaka (library research) dengan metode analisis historis-intelektual dan epistemologis, penelitian ini menganalisis literatur klasik dan kontemporer bidang Ulumul Qur'an. Hasil penelitian menunjukkan bahwa tafsir bi al-ra'yi bukan sekadar penafsiran berbasis pendapat pribadi, melainkan proses intelektual terstruktur yang berpijak pada tiga sumber epistemologis utama: akal ('aql), bahasa Arab (lughat al-'Arab), dan prinsip metodologi hukum Islam (usul al-fiqh). Secara metodologis, penafsiran ini mengikuti prosedur sistematis: pembacaan teks, analisis linguistik, elaborasi rasional, dan validasi normatif melalui kaidah syar'i. Tujuh karakteristik utama tafsir bi al-ra'yi berhasil dirumuskan: rasional-argumentatif, berbasis linguistik, bersifat istinbati, terbuka terhadap konteks, tidak bebas nilai, integratif antara naql dan 'aql, serta bersifat ijtihadi. Secara historis, metode ini berkembang bertahap dari era sahabat hingga periode klasik dan modern. Penelitian ini juga menunjukkan bahwa tafsir bi al-ra'yi terbagi menjadi dua kategori: al-ra'yi al-mahmud (terpuji) yang mengikuti kaidah ilmiah, dan al-ra'yi al-madhmum (tercela) yang didasarkan pada opini tanpa landasan keilmuan memadai.
Abstract:Penelitian ini bertujuan untuk mengkaji hadis tentang larangan berbuat zalim dalam kerangka keadilan sosial melalui pendekatan interdisiplin yang meliputi perspektif sosiologi, filsafat, dan maqāṣid al-syarī‘ah. Desain penelitian…
sain penelitian yang digunakan adalah kualitatif dengan metode studi kepustakaan (library research), di mana sumber data utama berupa hadis dalam Shahih Muslim beserta syarahnya, serta didukung oleh literatur ilmiah dari bidang sosiologi, filsafat, dan ushul fikih. Mekanisme pengumpulan data dilakukan melalui penelusuran, seleksi, dan analisis kritis terhadap sumber-sumber yang relevan, kemudian diolah dengan teknik analisis deskriptif-analitis untuk menemukan keterkaitan makna hadis dengan konsep keadilan sosial. Hasil penelitian menunjukkan bahwa larangan berbuat zalim dalam hadis memiliki dimensi luas, mencakup aspek moral, sosial, dan normatif, yang berfungsi menjaga keseimbangan kehidupan manusia. Pembahasan mengungkap bahwa keadilan sosial tidak hanya dipahami sebagai prinsip etis, tetapi juga sebagai sistem yang menopang keteraturan masyarakat, menjamin distribusi hak secara proporsional, serta mewujudkan kemaslahatan melalui perlindungan jiwa dan harta. Kebaruan penelitian ini terletak pada integrasi tiga perspektif keilmuan dalam membaca hadis secara tematik sehingga menghasilkan pemahaman yang lebih komprehensif dan kontekstual. Implikasi penelitian ini bagi dunia pendidikan adalah memberikan kerangka analisis yang lebih luas dalam studi hadis, khususnya dalam mengaitkan teks keagamaan dengan realitas sosial, sehingga dapat dijadikan referensi bagi penelitian lanjutan yang mengembangkan pendekatan interdisiplin dalam kajian keislaman.
Abstract:Penelitian ini bertujuan untuk mengkaji bentuk ijaz al-qashr dalam QS. Al-Baqarah ayat 179 serta mengungkap keindahan makna yang terkandung dalam ungkapan yang singkat. Penelitian ini menggunakan metode kualitatif dengan…
jenis studi pustaka (library research), dengan sumber data berupa Al-Qur’an, kitab tafsir, serta literatur yang berkaitan dengan ilmu balaghah. Hasil penelitian menunjukkan bahwa ayat tersebut mengandung bentuk ijaz al-qashr, yaitu penyampaian makna yang luas dalam lafaz yang singkat tanpa penghilangan unsur kalimat. Ungkapan “فِي الْقِصَاصِ حَيَاةٌ” mencerminkan struktur bahasa yang ringkas namun sarat makna, yang mencakup pencegahan kejahatan, efek jera, serta perlindungan terhadap kehidupan manusia. Keindahan ayat ini tidak hanya terletak pada aspek kebahasaan, tetapi juga pada kandungan nilai sosial dan kemanusiaan yang mendalam.
Abstract:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.
Abstract:Kajian tentang mazhab tafsir ilmi penting dikembangkan karena menunjukkan hubungan antara Al-Qur’an dan ilmu pengetahuan dalam tradisi penafsiran Islam. Penelitian ini berangkat dari pertanyaan mengenai bagaimana kelahiran…
iran dan perkembangan mazhab tafsir ilmi, apa sumber dan metode yang digunakannya, siapa tokoh-tokohnya, serta mengapa corak ini penting dikaji dalam studi Al-Qur’an kontemporer. Penelitian ini bertujuan untuk menjelaskan perkembangan historis tafsir ilmi, menganalisis sumber dan metodenya, mengidentifikasi tokoh-tokoh utama beserta karya-karyanya, serta menegaskan urgensinya dalam kajian tafsir modern. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian kepustakaan (library research). Data dikumpulkan melalui telaah literatur dari jurnal, buku, dan karya tafsir yang relevan, lalu dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa tafsir ilmi merupakan corak penafsiran yang memadukan wahyu, akal, dan ilmu pengetahuan untuk memahami ayat-ayat kauniyah. Kesimpulannya, mazhab tafsir ilmi memiliki posisi penting dalam studi Al-Qur’an kontemporer selama digunakan secara proporsional, kritis, dan tetap berpijak pada kaidah tafsir.