Abstract:Beneficial Owner or beneficial owner in Presidential Decree Number 13 of 2018, explained as holder power and authority the highest one has control full towards the Corporation as a GMS. Based on his rights as regulated…
� in Presidential Decree Number 13 of 2018 , Beneficial Owners have equal standing with Major Shareholders who have shares , rights sound and get profit more of the 25% where has exceeding the ownership limit share holder share main namely at least 20% in the company . Corporations are often used as tool somebody For avoid not quite enough answer disclosure origin treasure riches as well as use assets . Misuse ownership benefit can harm holder share minorities , employees , creditors , and lead to crime businesses that are detrimental to the country, such as act criminal corruption , crime criminal money laundering , crime criminal funding terrorism , and others . The role of notaries in recognize Owner Sorry in Corporations , have obligation For to apply principle recognize Owner Benefits done through identification , verification and monitoring towards the Corporation as user service as regulated in Presidential Decree Number 13 of 2018 and Perkumham Number 15 of 2019. However , in reality matter the Not yet can implemented in a way maximum because of its complexity structure ownership in a Corporation and No existence clarity position about Beneficial Owner or beneficial owner in UUPT, apart from That Still many Corporations as user services that are still Not yet cooperative in give information related The Beneficial Owner is the real . Vacancy law related position Beneficial Owner or beneficial owner in a Corporation because Still Not yet there is arrangement legislation that regulates in a way clear and specific .
Abstract:The science of Jarh wa Ta’dil is one of the main branches in the study of Hadith Science which plays a role in assessing the moral credibility and intellectual abilities of the narrators. In classical times, this science…
ce became an important foundation in ensuring the validity of the sanad of hadith. However, amidst the rapid development of technology and the rapid flow of religious information through digital media, serious challenges have emerged in the process of verifying hadith, especially on platforms with minimal scientific studies. This study aims to examine the sustainability and application of the principles of Jarh wa Ta’dil in responding to the rampant disinformation of hadith in the digital era. Using a descriptive qualitative approach and literature study, this article concludes that the critical principles in the Science of Jarh wa Ta’dil remain relevant and can be developed to support digital religious literacy. One solution is through a digitalization system of hadith based on sanad and the authority of the narrators. The synergy between the heritage of classical science and advances in information technology is an important step in maintaining the authenticity of Islamic teachings from deviant narratives.
Abstract:Diversity is an inevitability that cannot be avoided. It is a sunnatullah that should be done without consent. When diversity is combined with various assumptions of truth, an intolerant attitude arises. This problem is…
caused by a misunderstanding of the message of religious tolerance, which causes its adherents to appear with different faces. Therefore, the Qur'an explains what tolerance really is in Islamic teachings. Based on this problem, the researcher is interested in conducting a comparative analysis of how the interpretations of Hamka and Ali As-Ṣabūnī are related to religious tolerance, as well as the strengthening of the socio-historical background of both of them towards this interpretation. This study uses a qualitative approach with a comparative study method. Data collection consists of literature studies and observations. Descriptive analysis is used in the comparative analysis method. Lucien Goldmann's genetic structuralism theory is one of the theories used to strengthen research as a surgical tool. This theory explains that a work or text is the work of its own author, along with the historical reality that conditions the emergence of the work or text. To improve the analysis of this research, discussions of scholars and interpreters of the verses of the Qur'an related to religious tolerance are also used. Research shows that Hamka and Ali As-Ṣabūnī generally agree that coercion in embracing religion is not allowed. However, Hamka directs the meaning of religious tolerance with the applicable conditions and limitations. This study also refers to the theory of genetic structure which states that the tendency of general and specific interpretations of poems on religious tolerance cannot be separated from the socio-historical context of each community in which the two figures lived. This assumption is that the works of the two figures are not only personal works, but also the works of their respective communities and the social and historical realities of their respective times.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:Sunnah cupping therapy is widely recognized as part of prophetic medicine with spiritual and therapeutic benefits. However, its implementation often overlooks potential medical emergencies, especially when conducted without…
out proper safety protocols. This study aims to identify types of medical emergencies associated with sunnah cupping therapy through a critical literature review. A descriptive-qualitative approach was used, based on a systematic review of scientific publications from 2010 to 2024 obtained from databases such as PubMed, ScienceDirect, and Google Scholar. The results revealed seven major types of complications in cupping practice: infections (local to systemic), severe bleeding and hematoma, vasovagal and hypovolemic shock, allergic reactions, burns (in fire cupping), neurological responses (epilepsy), and dissociative psychological responses (possession). These complications are primarily caused by the lack of medical screening, limited practitioner training, and absence of emergency handling protocols. The study emphasizes the urgency of integrating Islamic ethical values with emergency medical standards in cupping practice. It recommends enhancing public education, practitioner certification, and clinical regulations to ensure patient safety.
Abstract:Higher education currently faces complex challenges in efforts to improve the quality of educational services amidst increasingly fierce global competition. This research aims to conduct a systematic literature review and…
d meta-analysis of various current research on higher education quality management to produce a comprehensive model that integrates various approaches and considers local context and religious values. The research method uses a qualitative approach with Systematic Literature Review (SLR) and Meta-Analysis, implementing the PRISMA protocol as a methodological framework in literature selection. Of the initial 59,422 articles searched, 7 high-quality articles were selected for comprehensive review. The meta-analysis results show a significant positive correlation between quality management factors and the quality of higher education with an overall effect size of r = 0.60 (95% CI [0.52, 0.68]). Transformative leadership emerged as the most influential factor (r = 0.68), followed by quality culture (r = 0.63) and TQM implementation (r = 0.62). Moderate to high heterogeneity (I² = 67.3%) indicates the need for a contextual rather than standard quality management approach. These findings suggest a holistic quality management model that integrates TQM principles, CIPP evaluation model, transformative leadership, outcome-based curriculum development, stakeholder involvement, and integration of religious values according to institutional characteristics.
Abstract:Bullying is a deviant behavior that has serious impacts on the mental and social well-being of its victims, particularly within educational environments. From an Islamic perspective, acts of harming others—whether physically,…
ically, verbally, or psychologically—are in direct contradiction to the values taught by the Prophet Muhammad (peace be upon him). This study aims to examine the perspective of hadith on bullying behavior and its relevance in shaping students’ character and social ethics. This research employs a library research method, with data obtained from primary hadith sources such as Sahih al-Bukhari, Sahih Muslim, and other supporting literature. The findings indicate that bullying is strongly prohibited in hadith, as it contradicts the principles of Islamic brotherhood (ukhuwah Islamiyah), the prohibition of harming others, and the obligation to uphold the dignity of fellow Muslims. The Prophet’s traditions guide Muslims to guard their speech and actions, avoid mockery, and build social relationships based on compassion and mutual respect. Therefore, the internalization of hadith values can serve as a fundamental basis for bullying prevention in educational settings.
Abstract:This study aims to explore the impact of transformational leadership on work productivity dynamics at PT Mitsubishi Electric Automotive Indonesia. Transformational leadership, which emphasizes inspiration, intellectual stimulation,…
timulation, individualized consideration, and value-based motivation, is thought to have a significant influence on improving employee productivity. However, how such mechanisms work in the context of the automotive industry in Indonesia still requires in-depth exploration. Using a qualitative approach, this research adopts a case study method to analyse the perceptions, experiences, and interactions of employees and managers in responding to transformational leadership styles. Data was collected through in-depth interviews with managers and employees at PT Mitsubishi Electric Automotive Indonesia, as well as participatory observation in the work environment. Thematic analysis was used to identify key patterns related to motivation, work engagement, and productive behaviour change. The results revealed that transformational leadership contributes to increased productivity through three main mechanisms: (1) strengthening the psychological climate that encourages innovation, (2) increasing organizational commitment through identification with the company's vision, and (3) optimizing team collaboration through inspiring communication. However, implementation challenges were also identified, including resistance to change and a gap between management expectations and employees' adaptive capacity. The implications of this study provide practical insights for companies in designing more effective leadership development programs, while enriching the human resource management literature with a contextual perspective from the Indonesian automotive industry. Policy recommendations include case-based leadership training, participatory feedback approaches, and integration of transformational values in corporate culture.
Abstract:Generation Z, as digital natives, possesses a strong attachment to social media, which serves not only as a space for communication and entertainment but also as a medium for developing competencies. This article explores…
s the collaboration between Generation Z and social media in efforts to enhance their skills in the digital era. Using a qualitative approach through in-depth interviews and literature analysis, this study finds that social media plays a crucial role in building competencies such as digital literacy, visual communication, creative marketing, and entrepreneurship. Platforms such as LinkedIn, TikTok, and Instagram have become key channels for self-directed learning, professional networking, and global collaboration. However, this article also identifies significant challenges, including the risk of distraction, consumption of irrelevant content, and the lack of guidance in using social media productively. Based on expert interviews, the study reveals the need for a strategic approach that involves digital literacy education and active supervision from educational institutions and families to optimize the potential of social media. This research contributes to the literature on technology and education by highlighting how Generation Z can effectively utilize social media for personal development and future professionalism.