Abstract:Penelitian ini bertujuan untuk memberikan pemahaman tentang nilai-nilai adab dalam hubungan murid dan guru menurut pemikiran KH. Hasyim Asy’ari. Metode yang digunakan yatu dengan metode kualitatif melalui pendekatan studi…
udi pustaka, di mana data didapat dari beberapa literatur yang relevan, seperti jurnal ilmiah dan buku biografi. Hasil penelitian menunjukkan bahwa KH. Hasyi Asy’ari memberikan perhatian besar terhadap pentingnya adab dalam proses Pendidikan. Adab murid meliputi sikap hormat kepada guru, kesungguhan dalam menuntut ilmu, etika dalam berperilaku, serta ketawadhuan, Di sisi lain, guru memilikki tanggung jawab moral untuk menjadi teladan yang baik. Penekanan terhadap nilai-nilai adab ini menjadi teladan yang baik. Penekanan terhadap nilai-nilai adab ini menjadi landasan untuk menciptakan proses pembelajaran yang bermakna dan bermartabat, serta memperkuat karaketr spiritual dalam dunia Pendidikan.
Abstract:Ilmu ushul fikih memiliki posisi sentral dalam konstruksi hukum Islam sebagai fondasi metodologis dalam proses istinbath al-ahkam dari Alqur’an dan Sunnah. Dalam khazanah keilmuan Islam, ushul fikih diyakini telah berkembang…
embang sejak masa Rasulullah dan para sahabat, meskipun belum dibukukan secara sistematis. Namun, sebagian orientalis seperti Joseph Schacht dan Patricia Crone meragukan asal-usul normatif ushul fikih dan menilai bahwa ia merupakan produk konstruksi sosial-politik abad ke-2 H, bukan warisan langsung Nabi. Tulisan ini bertujuan mengkaji diskursus antara pandangan orientalis dan ulama Muslim tentang asal-usul dan perkembangan ushul fikih secara historis dan epistemologis. Penelitian ini menggunakan pendekatan kualitatif-deskriptif dengan metode studi pustaka. Data dikumpulkan dari literatur primer dan sekunder, baik dari tokoh orientalis seperti Schacht, Crone, dan Hallaq, maupun ulama Muslim seperti al-Syafi’i, al-Ghazali, Wahbah al-Zuhaili, dan Mustafa al-Azami. Analisis dilakukan secara kritis dan komparatif untuk mengidentifikasi perbedaan pendekatan epistemologis serta kontribusinya terhadap pemahaman kontemporer ushul fikih. Hasil penelitian menunjukkan bahwa ushul fikih merupakan sintesis antara wahyu, realitas sosial, dan refleksi intelektual umat Islam, bukan sekadar produk rekayasa historis. Meskipun kritik orientalis membuka ruang diskursus baru, banyak argumen mereka bersifat reduksionistik dan mengabaikan aspek internal tradisi keilmuan Islam seperti sistem sanad dan otoritas kolektif ulama. Oleh karena itu, pemahaman integratif yang menggabungkan pendekatan historis dan nilai-nilai normatif Islam diperlukan untuk memperkuat metodologi ushul fikih dalam konteks kekinian.
Abstract:Fenomena film bertema bidaah telah memicu beragam reaksi dalam masyarakat Indonesia, mulai dari dukungan yang kuat hingga pertentangan yang tajam. Artikel ini bertujuan untuk mengkaji dinamika perspektif pro dan kontra tersebut…
ersebut melalui kacamata filsafat ilmu, dengan menganalisis bagaimana konstruksi pengetahuan, nilai, dan interpretasi agama membentuk persepsi publik terhadap film bertema bidaah. Penelitian ini menggunakan pendekatan kualitatif yang berlandaskan pada filsafat ilmu, khususnya fokus pada aspek epistemologis, aksiologis, dan ontologis dari isu-isu tersebut. Temuan penelitian mengungkapkan bahwa perbedaan latar belakang pendidikan, pemahaman agama, dan kecenderungan ideologi merupakan faktor kunci yang mempengaruhi spektrum respon masyarakat. Lebih jauh lagi, film sebagai media komunikasi massa memainkan peran penting dalam memperluas atau memicu kekhawatiran tentang otoritas agama dan batas-batas penafsiran. Penelitian ini menawarkan wawasan filosofis tentang interaksi antara pengetahuan dan media dalam konteks budaya dan agama, dan mengundang refleksi kritis dari penonton dan pembuat film.
Abstract:Penelitian ini merupakan Penelitian Tindakan Kelas (PTK) yang bertujuan meningkatkan pemahaman siswa kelas VIIA MTs Asas Islamiyah tentang materi Thaharah melalui penerapan media Audio Visual. Dilaksanakan dalam dua siklus,…
us, penelitian ini mencakup tahap perencanaan, pelaksanaan, pengamatan, dan refleksi. Hasil penelitian menunjukkan peningkatan signifikan pada ketuntasan belajar siswa dari 42% pada pra siklus, menjadi 65% pada Siklus I (dengan metode Picture and Picture/videos, Tanya-jawab, dan diskusi), dan mencapai 82% pada Siklus II (dengan penambahan praktik dan media Audio Visual). Media Audio Visual memudahkan siswa memahami tata cara bersuci melalui visualisasi yang jelas, sementara praktik berpasangan mendorong pembelajaran aktif dan kolaboratif. Penelitian merekomendasikan pentingnya pemberian motivasi berkelanjutan, pengelolaan waktu efektif, persiapan media yang matang, dan penekanan intensif pada materi pokok untuk memperkuat pemahaman dan penerapan praktik Thaharah dalam kehidupan sehari-hari.
Abstract:Strategi dan kebijakan manajemen dalam mengoptimalkan penggunaan media sosial bagi remaja, dengan fokus pada penciptaan lingkungan digital yang aman dan produktif. penulisan ini didorong oleh meningkatnya penggunaan media…
a sosial di kalangan remaja dan tantangan yang muncul, seperti cyberbullying, kecanduan digital, serta penyebaran informasi yang salah. Penulisan ini bertujuan untuk merumuskan strategi yang efektif dan kebijakan yang mendukung penggunaan media sosial secara positif. Metodologi yang digunakan dalam penulisan ini adalah metode studi kepustakaan, yang melibatkan studi literature, seperti buku, jurnal, dan teori-teori terkait dengan permasalahan yang dibahas. Hasil penelitian menunjukkan bahwa manajemen yang efektif perlu melibatkan perencanaan konten yang relevan, pemahaman mendalam tentang audiens remaja, serta pengawasan terhadap dampak penggunaan media sosial. Selain itu, kebijakan yang diusulkan bertujuan untuk memberdayakan remaja dalam mengekspresikan diri secara positif sambil mengedukasi mereka tentang tanggung jawab digital. penerapan metode library research memberikan kebebasan kepada remaja untuk mengekspresikan diri sambil mengedukasi mereka tentang tanggung jawab dalam berinteraksi di dunia maya. Strategi dan kebijakan yang dirumuskan tidak hanya bertujuan untuk meminimalkan risiko, tetapi juga untuk memberdayakan remaja agar dapat memanfaatkan media sosial sebagai alat untuk pengembangan diri dan komunikasi positif.
Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:This study aims to determine the effect of workload and competence on turnover intention with work stress as a mediating variable among Alfamart employees in South Gorontalo City. This research employed a quantitative approach…
proach with data collection conducted through questionnaires distributed to 62 respondents. Data analysis was carried out using inferential quantitative analysis with SEM-PLS 3.1. The results of the study indicate that: (1) workload has a positive but insignificant effect on turnover intention with an effect value of 7.80%; (2) competence has a positive and significant effect on turnover intention with an effect value of 27.90%; (3) workload has a positive and significant effect on work stress with an effect value of 37.60%; (4) competence has a positive and significant effect on work stress with an effect value of 51.80%; (5) work stress has a positive and significant effect on turnover intention with an effect value of 58.40%; (6) workload through work stress has a positive and significant effect on turnover intention with an effect value of 21.90%; and (7) competence through work stress has a positive and significant effect on turnover intention with an effect value of 30.20%. The R-square value of the turnover intention variable is 60.00%, indicating that turnover intention can be explained by the variables in this study, while the remaining 40.00% is influenced by other variables such as job satisfaction and compensation. The R-square value of work stress is 35.90%, while the remaining 64.10% is influenced by other variables such as the work environment.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:This study aims to analyze the effect of liquidity, profitability, and capital structure on firm value in Food and Beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Firm value is proxied by Price…
ice to Book Value (PBV) and Tobin’s Q. Liquidity is measured using Current Ratio (CR) and Quick Ratio (QR), profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while capital structure is measured using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This research employed a quantitative approach using secondary data obtained from annual financial reports of Food and Beverage companies listed on the Indonesia Stock Exchange The sampling technique used in this study was purposive sampling, with a sample size of 38 companies. Data were analyzed using multiple linear regression with classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that CR has a positive and significant effect on PBV and Tobin’s Q. QR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. ROA has a positive and significant effect on both PBV and Tobin’s Q. ROE has a positive and significant effect on PBV, but a negative and significant effect on Tobin’s Q. DAR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. DER has no significant effect on both proxies of firm value. Simultaneously, liquidity, profitability, and capital structure significantly affect firm value. These findings indicate that firm value is determined by the combined role of financial stability, profitability, and financing decisions.
Abstract:This study aims to examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on stock returns, with the exchange rate as a moderating variable, in retail sub-sector companies listed on the Indonesia Stock…
ck Exchange during the 2019–2023 period. This research employed a quantitative approach using secondary data obtained from annual financial reports and stock price data. The sampling technique used purposive sampling, resulting in 25 companies with 125 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that the Current Ratio has a negative and significant effect on stock returns, meaning that excessively high liquidity tends to reduce stock returns. Debt to Equity Ratio also has a negative and significant effect on stock returns, indicating that higher leverage increases financial risk and lowers investor confidence. Simultaneously, Current Ratio and Debt to Equity Ratio significantly affect stock returns. However, the exchange rate has no effect on stock returns. Furthermore, the exchange rate is unable to moderate the relationship between Current Ratio and stock returns, as well as between Debt to Equity Ratio and stock returns. These findings imply that internal company factors, particularly liquidity management and capital structure, are more dominant in influencing stock returns than external macroeconomic factors such as exchange rate fluctuations. Therefore, investors are advised to pay closer attention to financial fundamentals when making investment decisions in the retail sector.