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Showing 1624 articles found for "Analysis"

THE QURAN AND EFFECTIVE COMMUNICATION STRATEGIES FOR INTER-RELIGIOUS TOLERANCE

Muhammad Rizkon, Muhammad Azizan Fitriana, Samsul Ariyadi
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.

APPLICATION OF MUROTTAL METHOD IN IMPROVING THE ABILITY TO MEMORIZE SHORT SURAHS IN RA PERWINDA 4 MADINING SOPPENG

Ernawati, Maswati, Jafar Kalbi
Abstract: The type of research used is class action research. Data collection techniques used are observation, documentation, tests. Data analysis techniques used are data collection, data reduction, data presentation, and conclusion.… ion. It can be concluded that the application of murottal method in RA Perwinda 4 Madining, Soppeng, proved effective in improving the ability to read and memorize the Qur'an children through an interactive and fun approach. The use of murottal audio from famous reciters/qariahs helps the child hear and imitate the correct recitation as per Tajweed, while the combination with creative methods like hand gestures and hijaiyah card games keeps their engagement. The study showed a significant increase in the ability to memorize short Surahs, from an average of 21.9% in the pre-cycle to 85.9% in the second cycle. This approach also supports the natural formation of Islamic character, making the murottal method an effective and innovative strategy in learning the Qur'an at an early age.  

REHABILITATION OF FORMER MINING LAND AT PT RAJA KUTAI MAKMUR, BADAK BARU VILLAGE, MUARA BADAK DISTRICT, KUTAI KARTANEGARA REGENCY

Hong Lawing, Yustina
Abstract: Post-mining land generally exhibits low nutrient levels, requiring soil enhancement via the use of chemical or organic amendments. The application of fertilizers and lime markedly affects soil conditions and can improve… soil fertility. Soil fertility is essential as a substrate for plant growth to support reforestation or reclamation initiatives. After the planting medium is properly prepared, it can be inhabited with plant species appropriate for the site's conditions. This study's methodology involves assessing land conditions through the analysis of soil characteristics and the measurement of soil pH in the designated area. The study's results indicated that the soil texture in the research region is classified as sandy loam and loamy sand, with an average pH of 4.5. To enhance soil conditions, 100 grams of lime is necessary for each planting hole, totaling 625 trees. Therefore, 62.5 kg of dolomite lime per hectare is required for soil rehabilitation in the post-mining region.  

ANALYSIS OF INVENTORY RECORDING AND VALUATION METHODS AT ELPETIGAI TASIKMALAYA CONSUMER COOPERATIVE BASED ON PSAK 14

Ai Siti Rohimah, Nijar Kurnia Romdoni, Rani Ligar Fitriani
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.

THE EFFECT OF PROFITABILITY, LIQUIDITY AND CORPORATE GOVERNANCE ON PROFIT QUALITY IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES THAT LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023

Pratiwi, Iis, Sahmin Noholo, Nilawaty Yusuf
Abstract: This study aims to identify and analyze the influence of profitability, liquidity, and corporate governance on the quality of profits. This research was conducted on the food and beverage sub-sector listed on the Indonesia… ia Stock Exchange in the 2019-2023 period using a quantitative approach. The sample determination was carried out by the purposive sampling method, resulting in a total of 12 companies observed over a period of 5 years, so that the total sample used was 60. Data analysis was carried out using the SPSS 26 program. The results showed that profitability, audit committees, and institutional ownership had a significant effect on the quality of profits, while liquidity and independent commissioners did not show a significant influence. However, simultaneously, all of these variables have a significant effect on the quality of profit.  

THE EFFECT OF HOTEL ROOM RENTAL PRICES ON INCOME IN THE HOTEL SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023

Sri Wahyuni Mustapa, Tri Handayani Amaliah, Hartati Tuli
Abstract: This study aims to analyze the Effect of Hotel Room Rental Prices on Revenue in the Hospitality Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period using quantitative methods. The sampling method used… sed is purposive sampling with a total sample of 15 companies during the 5-year observation period, resulting in a total of 75 samples. The data analysis technique in this study uses SPSS 18. The results of this study indicate that room rental prices do not have a significant effect on revenue.  

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2023

Biki, Fathrisya Nur Handayani, Sahmin Noholo, Mentari Rizki Sawitri Pilomonu
Abstract: This study aims to analyze the influence of Corporate Social Responsibility (CSR) disclosure on financial performance, with institutional ownership as a moderation variable. This research was conducted on companies that… are members of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period using a quantitative approach. Sample selection was carried out by purposive sampling method, resulting in 39 samples of observation data for three consecutive years. The data analysis technique used is Structural Equation Modeling (SEM) which is operated through the WARP-PLS 7.0 program. The results of this study show that CSR has a positive but not significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance. Meanwhile, CSR moderated by institutional ownership has a positive and significant effect on financial performance.  

BRIDGING CULTURES: THE IMPACT OF BAHASA INDONESIA ON INTERNATIONAL LEGAL DIPLOMACY

Sudarsana, I Wayan Alit, Manual Selvaraj Bexci
Abstract: This research explores the role of Bahasa Indonesia in shaping international legal diplomacy through a doctrinal legal analysis. By examining primary legal sources, such as treaties, diplomatic correspondences, and international… national agreements involving Indonesia, alongside secondary sources including scholarly articles, legal commentaries, and historical analyses, this study aims to uncover how Bahasa Indonesia functions as a diplomatic tool in legal contexts. The research critically analyses the extent to which language can bridge cultural and legal divides, enhance mutual understanding, and influence the negotiation and interpretation of international agreements. By situating Bahasa Indonesia within broader legal and diplomatic frameworks, this study offers insights into the intersection of language, culture, and law on the global stage, highlighting the strategic importance of linguistic identity in international legal diplomacy.

QUALITY MANAGEMENT IN HIGHER EDUCATION: SYSTEMATIC LITERATURE REVIEW AND META ANALYSIS

Nasrudin, Anas, Tarihoran, Naf'an, Nugraha, Enung
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.  

TECHNOLOGY ADAPTATION STRATEGY IN ISLAMIC BOARDING SCHOOL QUALITY MANAGEMENT: SYSTEMATIC LITERATURE REVIEW AND META ANALYSIS

Sudirman, Tarihoran, Naf'an, Nugraha, Enung
Abstract: Islamic boarding schools as the oldest Islamic educational institutions in Indonesia are faced with the challenge of maintaining their relevance amidst increasingly massive digitalization. This research aims to identify… and analyze effective technology adaptation strategies in improving Islamic boarding school quality management. The method used was a systematic literature review (SLR) and meta-analysis using the PRISMA protocol, resulting in 8 high-quality articles that met the inclusion criteria from a total of 578 articles identified. The research results show that technology adaptation strategies have a significant positive influence on Islamic boarding school quality management with a combined effect size of 0.65 (medium-strong category), with the strongest influence on financial management (d=0.83) and administrative efficiency (d=0.78). The three main patterns of technology implementation in Islamic boarding schools identified are the gradual digital transformation model, the selective adaptation model, and the comprehensive digital transformation model, with implementation success rates between 68-75%. This research recommends a gradual approach in implementing technology by considering the unique characteristics of Islamic boarding schools, developing human resource capacity through continuous digital literacy training, and establishing strategic collaborations with the government and private sector to overcome technological infrastructure limitations..