Abstract:The hadith of Prophet Muhammad (peace be upon him) mentions three deeds that continue to benefit a person after death: ongoing charity (ṣadaqah jāriyah), beneficial knowledge, and a righteous child who prays for their parents.…
parents. This hadith conveys a profound message about the importance of child education as a spiritual investment. This article aims to examine the urgency of children’s education from the perspective of this hadith by exploring the spiritual and social significance of having a righteous child as a continuous source of reward. This study employs a qualitative approach through library research, drawing on collections of hadith, classical Islamic literature (turas) such as the works of Imam al-Ghazali, Ibn Qayyim al-Jawziyyah, and Imam Nawawī, as well as contemporary references from nationally accredited journals. The findings indicate that educating children possesses a transcendental dimension, making it a form of ongoing charity for parents—especially when the child grows to be righteous and contributes positively to society. This research recommends that the concept of child education should not be viewed solely from a worldly perspective but should also be instilled as part of eschatological awareness within the Islamic education system.
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:This article investigates how perpetual justice is prolonged in James Baldwin’s flash fiction entitled The Bell of Atri. Drawing on theories of moral and ethical principles, this study examines the idea of justice that transcends…
transcends time and its implications in the context of the narrative. There is restorative justice emphasizing on repairing the harm caused by lawlessness and restoring disturbed relationships between perpetrators, victims, and society. Through qualitative approach, this article involves the active participation in the restorative process of apology, reparation, and reconciliation. The Bell of Atri then underscores the importance of moral integrity and fairness in society as it highlights the enduring relevance of ethical principles and the significance of upholding justice across generations. In conclusion, The Bell of Atri emphasizes the importance of the perception of justice in the relationships of fellow beings and the peace within well-being conditions of others.