Abstract:The research findings indicate that community participation from Duawutun and Wuakerong villages in the Hape Nulif tradition extends beyond mere physical presence, manifesting as structured and active involvement throughout…
out every stage of the ritual. The community demonstrates a high spirit of gotong royong (mutual cooperation), reflected in the clear distribution of roles among traditional leaders, youth figures, and women. This collective cooperation encompasses everything from ritual logistical preparations to the execution of core processions, which directly strengthens social cohesion and solidarity among residents. Substantially, this tradition serves as a space for articulating local cultural identity, bridging material and spiritual dimensions where reverence for ancestors and nature remains a central value. The intergenerational distribution of responsibilities ensures that every community member feels a profound sense of belonging toward the preservation of this local wisdom. Consequently, the Hape Nulif ritual becomes a crucial instrument in bolstering cultural resilience amidst modernization, while reaffirming the position of the Duawutun community as one that steadfastly upholds noble human values and togetherness within a sacred traditional framework.
Abstract:Employment is an activity undertaken by individuals to earn income in order to sustain a decent standard of living. Employment relationships are established through agreements between employers and workers, and such agreements…
ements should ensure decent work conditions. However, in reality, there is insufficient government supervision in ensuring the fulfillment of workers’ rights in accordance with Law No. 13 of 2003. The distribution of rights for female workers is also not optimally implemented. In addition, workforce skills remain a concern, as many workers only possess primary to junior secondary education. Furthermore, freelance work has become increasingly popular due to its flexibility in time and location.
Therefore, solutions are needed to address employment issues in Bengkulu Province. Data collection in this study was conducted through interviews with the Bengkulu Provincial Manpower Office. Data analysis employed a qualitative approach. The findings indicate that many workers are engaged in seasonal sectors with unstable income. The Bengkulu Provincial Manpower Office has implemented programs such as job fairs, vocational training and education, and occupational health and safety socialization. Generation Z is perceived as less loyal and tends to frequently change jobs, showing a strong preference for freelance work due to its flexibility. Policy development is needed to provide legal protection for workers. Recommended actions include stricter enforcement against companies violating labor rights, particularly those committing violence against female workers, conducting awareness programs in collaboration with the Ministry of Women’s Empowerment and Child Protection and labor protection institutions, and optimizing integrated reporting systems to accelerate the resolution of such cases.
Abstract:Sharia insurance in Indonesia is growing, because along with the increasingly complex disputes between parties, which cannot be avoided between Islamic insurance companies and policyholders, this is even though both of them…
hem help and protect each other. The problem is regarding the legal basis for sharia insurance dispute resolution which is still scattered in several laws and regulations. This has become a discourse and issue of legal norms for sharia arbitration as an option for sharia insurance dispute resolution, and so far the resolution of sharia insurance disputes through sharia arbitration is regulated by Supreme Court Regulation Number 14 of 2016. The research method used is descriptive normative. The research method used is descriptive normative by analyzing regulations laws governing sharia dispute resolution. The results of this study explain that state policy in managing sharia insurance disputes is still a discourse, so that constitutional authority still uses Article 58 of Law no. 48 of 2009 concerning Judicial Power. Therefore, it is necessary to amend Law No. 30 of 1999, specifically regarding the article regarding the District Court, which must be supplemented by the Religious Courts and procedures for resolving disputes through sharia arbitration.
Abstract:Memiliki kompetensi standar untuk menjadi ahli fikih tentu harus memiliki penguasaan pada beberapa cabang ilmu syar’i sebagai sebuah persyaratan utama selain dari penguasaan dan pengetahuan yang mendalam pada bahasa Arab…
ab yang merupakan bahasa induk dari sumber-sumber rujukan ilmu fikih. Dan kebutuhan akan keberadaan para ahli fikih yang berstandar tentu menjadi suatu kebutuhan pokok untuk memberikan berbagai jawaban hukum kontemporer yang terkadang menjadi polemik ditengah kehidupan umat Islam secara khusus dan umat manusia secara umum. Tujuan dari penelitian ini adalah pertama, untuk menjelaskan bagaimana kompetensi yang standar yang harus dimiliki oleh para mahasiswa STIBA Makassar prodi perbandingan mazhab untuk menjadi ahli fikih, kedua, untuk menjelaskan peluang dari mahasiswa prodi perbandingan mazhab untuk menjadi ahli fikih. Penelitian ini menggunakan metode kualititaf (library research) dengan menggunakan beberapa pendekatan diantaranya adalah pendekatan normatif dan studi kasus atau survai. Hasil penelitian menunjukkan bahwa pertama, kompetensi standar untuk menjadi ahli fikih seperti penguasaan pada hapalan Al-Qur’an, penguasaan pada ilmu fikih, ushul fikih, qawaid syariyah dan maqasid syariah. Kedua, mahasiswa STIBA Makassar prodi perbandingan mazhab mempunyai peluang untuk memiliki kompetensi standar menjadi ahli fikih.
Abstract:The research takes an insight look into the complicated representation of love, using the short story of The Dumb Man by Sherwood Anderson within the existentialism framework. The deaf and mute protagonist becomes a metaphor…
phor for the universal human condition in his search for love and communication amidst a society that cares less. In his tacit quest for love, Anderson exemplifies an existentialist perspective: Love is not a desire—one feels—but a highly conscious effort to assert one's existence in reality, both freely chosen and constrained by society. This analysis is conducted through qualitative method and explorative approach in unpacking meaning from the narrative, with the contention that hopes for love functions as a central vehicle for self-transformation. It is in this quest for love that this story wrestles through the tension of aloneness with man's need to connect, representative of the complex, intertwined relationship between individual independence and the world outside. Ultimately, through this story, how it unfolds existentialism culminates into the relentless, sometimes painful pursuit of love—thereby bringing out the core role of existentialism in the journey towards self-actualization and insight into the human condition.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:This research aims to examine the communication strategies of nagari government officials in resolving nagari market management problems in Agam Regency. Agam Regency has many traditional markets spread across several regions.…
gions. One of them is Rabaa Market which is located in Nagari Padang Tarok District. Baso, Agam Regency. The market is located on the side of the road connecting Bukittinggi-Payakumbuh-Pekan Baru. There are various problems, including administrative problems regarding ownership of the market land, and there is a tug-of-war regarding land ownership status between the local community and the Agam Regency Government, which in this case is the Nagari Padang Tarok Government, which becomes an obstacle in developing market management. The method used in this research is the Osgood and Wilbur Schramm communication model and the Swot Analysis method. The problem of asset ownership status and the status of Pakan Rabaa Nagari Padang Tarok is still unresolved and still triggers disputes . The results of this research found that the communication strategy used was the Osgood and Wilbur Schramm model of communication approach , which was very effective in resolving Nagari market disputes.
Abstract:The preparation of financial and tax reports has a very important role in determining the success and compliance of an entity with applicable regulations and standards. The accounting services firm is the entity responsible…
ble for compiling these reports for its clients. Therefore, evaluation of the process of preparing financial and tax reports at accounting services firms becomes relevant to ensure the quality, accuracy and compliance of these reports. The aim of this research is to evaluate the effectiveness and efficiency of preparing financial and tax reports in accounting services offices. This includes analysis of existing processes, use of technology in preparing reports, and understanding taxes. In this way, it is hoped that areas where improvements are needed to improve service quality and compliance with applicable regulations can be identified. This data was collected through literature reviews and interviews with accounting practitioners and analysis of related documents. Apart from that, direct observation of the report preparation process was also carried out to gain a more in-depth understanding. The research results show that although many accounting firms have implemented best practices in preparing financial and tax reports, there are still several areas where improvements can be made. This includes increased use of technology to increase efficiency and increased collaboration between accounting teams and clients to ensure better compliance. By implementing the recommendations resulting from this research, it is hoped that accounting services firms can improve the services they provide and ensure better compliance with accounting and tax standards
Abstract:The question that is most often raised is how science can become the basis for every development of civilization. With this, civilization can be supported by every theory put forward systematically which is embedded in science,…
cience, and all of this also has an impact on the development of science and technology. Therefore, this study tries to explore issues regarding the nature of science and the development of science and technology along with their influence on contemporary developments under the pretext of being able to restore understanding of science and the development of science and technology. This science is divided into several discussion sections, including nature, function, object, source, truth tester and classification. The development of science and technology includes understanding, influence, ethical responsibility for the use of technology and its influence on Islamic education and how Islamic education responds to developments in science and technology
Abstract:This article explains the importance of conducting a needs analysis in developing an English language course for an open curriculum. The independent curriculum is a learning framework that aims to holistically improve students'…
udents' English language skills while considering local needs and contexts. In this context, needs analysis has become an important stage in ensuring that the material, techniques, and evaluation in the English language course meet the needs of students. The article discusses the importance of needs analysis in designing English language courses. Needs analysis helps determine appropriate learning objectives and guides curriculum development. The curriculum can be designed to integrate relevant and practical language skills while comprehensively assessing student needs. Additionally, needs analysis allows for the customization of learning programs to student characteristics. Each group of students has unique backgrounds, interests, and demands. By studying students' needs specifically, teachers can select and design resources that are appropriate for their skill level, interests, and context. This will encourage students to learn. The article also emphasizes the importance of involving students in the needs analysis process