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All Journal Journal of Islamic Accounting and Finance Research International Journal of Social Learning (IJSL) Research Journal on Teacher Professional Development
Abur Hamdi Usman
Universiti Islam Selangor
Religion Arts Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Does audit opinion matter to issuance of sukuk? Azwar Azwar; Mohd Farid Ravi Abdullah; Abur Hamdi Usman
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.21608

Abstract

Purpose - This study aims to analyze the effect of The Audit Board of The Republic of Indonesia's audit opinion on Central Government Financial Statement and economic factors on the Government Sharia Securities (sukuk) issuance of Indonesia.Method - The data collected is secondary data obtained from the Audit Board of the Republic of Indonesia (BPK), Bank Indonesia, and World Bank. This study uses a quantitative approach with the Ordinary Least Squares (OLS) technique.Result - The results show that the audit opinion by BPK has a positive and significant influence on the development of sukuk in Indonesia. The inflation rate is found to have a negative effect on sukuk, but not significant. The exchange rate is found to have a positive and significant effect on the issuance of sukuk. Political stability is found to have a negative effect on the development of sukuk, but not significant. Changes in the growth have a negative and significant influence on the issuance of sukuk.Implication - The results provide a recommendation that in addition to maintaining the current Central Government Financial Statement opinion acquisition at the highest level (unqualified), the government needs to maintain the credibility and accountability of State Budget performance which is manifested through macroeconomic variables and other variables that influence the development of government Sharia securities.Originality - This study provides a new perspective on the influence of audit opinions and various economic factors on the issuance of sukuk in Indonesia, using a comprehensive data set covering the period from 2008 to 2022 and employing the Ordinary Least Squares (OLS) technique for analysis.
Implementation of the Think Pair Share Model in Increasing Awareness of Diversity in Q.S. Al-Ḥujurāt/49:13 Ridwan Aziz; Abur Hamdi Usman
Research Journal on Teacher Professional Development Vol. 3 No. 02 (2025): Geographical distribution of the author: Indonesia, Malaysia, Australia, and T
Publisher : FITK UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/rjtpd.v3i02.24761

Abstract

The low level of students' understanding of the values ​​of diversity in Islamic teachings, particularly in Q.S. Al-Hujurāt/49:13, encourages the need for learning strategies that can facilitate conceptual understanding while strengthening social attitudes. This study aims to analyze efforts to improve the understanding of fourth-grade students of Sumurboto Public Elementary School through the implementation of the Think-Pair-Share (TPS) cooperative learning model. This study uses a Classroom Action Research (CAR) approach which is implemented in three cycles, each including the planning, implementation, observation, and reflection stages. The research subjects were 26 students (9 boys and 17 girls). Data collection was carried out through learning outcome tests, participatory observations, and interviews, with qualitative and quantitative descriptive data analysis. The results of the study showed a significant increase in students' understanding: the percentage of learning completion increased from 55% (cycle I), 75% (cycle II), to 90% in cycle III. The average score also increased from 74 on the pre-test to 88 on the post-test. Furthermore, students' social interactions and engagement in discussions increased, indicating that TPS was effective in fostering collaboration and connecting diversity values ​​to real-life contexts. These findings provide an original contribution to the application of cooperative models for teaching Islamic values ​​in elementary schools, while also enriching inclusive and contextual pedagogical practices
SIPAKATAU and Inclusive Education: Fostering Social Harmony for Sustainable City Development Irwan Abbas; Rustam Hasim; Laode Monto Bauto; Peribadi Peribadi; Abur Hamdi Usman
International Journal of Social Learning (IJSL) Vol. 6 No. 1 (2025): December
Publisher : Indonesian Journal Publisher in cooperation with Indonesian Social Studies Association (APRIPSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijsl.v6i1.463

Abstract

This article examines the intersection of SIPAKATAU a Bugis-Makassar cultural philosophy that emphasizes mutual respect, dignity, and social harmony with inclusive education as a strategy for fostering sustainable urban development in Makassar. The objective of this study is to investigate how local wisdom can be integrated into educational frameworks to promote social cohesion in increasingly diverse urban environments. Employing a qualitative methodology, including document analysis and literature review, this research identifies key SIPAKATAU principles that align with inclusive education values, such as justice, empathy, and collaboration. The findings reveal that incorporating these cultural elements into school curricula and policies strengthens community participation, enhances conflict resolution, and supports marginalized groups. These outcomes contribute significantly to building socially resilient and sustainable cities. The study proposes a theoretical framework for policy adaptation that incorporates local cultural values into inclusive education practices, demonstrating that traditional wisdom can play a vital role in addressing contemporary challenges of urban sustainability.
Co-Authors Azwar Azwar Irwan Abbas Laode Monto Bauto Mohd Farid Ravi Abdullah Peribadi Peribadi Ridwan Aziz