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PENDIDIKAN ANAK DALAM KELUARGA PERSPEKTIF IMAM GHAZALI Esa Claudia Putri; Arifuddin; Siti Rahmah Diana; Muhammad Yunus; Rafiatul Latifah; Rina Riyanti; Muhammad Firdaus; Alya Fadila; Ismail; Muhammad al-Fain Arrafi; Masbiyanti; Cholid Shihabul Hikam; Husnul Puad; Akhmad Ramli; Khojir; Sudadi
CENDIKIA Vol 3 No 2 (2020): CENDEKIA
Publisher : IKIP PGRI KALIMANTAN TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian berikut yaitu suatu gagasasan yang ditawarkan Imam Al-Ghazali mengenai pendidikan anak dalam keluarga. Pendidikan anak ialah suatu kehendak nyata yang dikerjakan dalam membentuk tingkah laku yang dianjurkan dalam agama pada anak. Seperti halnya karakter pendidikan Islam yang mana diterangkan dari Imam Al-Ghazali bahwasannya nilai moralitas yang menjadi penekanan utama terhadap pendidikan anak dalam Islam. Pentingnya pendidikan anak dalam hal ini berikut adalah rumusan masalahnya: bagaimana pendidikan anak dalam keluarga perspektif Imam Al- Ghazali. Penelitian berikut ialahpenelitian kepustakaan (library reseach). Dan memakai pendekatan historis, sumber data pada penelitian ini ialah sekunder dan primer, serta memakai content analysis dalam penelitian ini. Adapun hasilnya dari penelitian berikut ialah Imam Al- Ghazali berkaitan pendidikan telah mengutamakan pada akhlaknya yaitu pembinaannya serta menanamkan budi pekeri pada anak sejak kecil.
Understanding Accountability In Modern Organizations: A Non-Positivist Interpretation Of Accounting Practices Adelia, Elza; Syarifuddin; Arifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2685

Abstract

Accounting research has traditionally been grounded in positivist assumptions that treat accounting as a neutral and objective system for representing economic reality; however, such assumptions increasingly fail to capture the complex social, institutional, and political contexts in which accounting operates. This study examines accounting practices from a non-positivist perspective, conceptualizing accounting as a socially constructed and interpretive practice shaped by organizational discourse, power relations, and institutional pressures. Using an interpretive qualitative approach, data were collected through semi-structured interviews, document analysis, and non-participant observation to explore how organizational actors produce, interpret, and mobilize accounting information in everyday organizational settings. The findings demonstrate that accounting functions not merely as a technical mechanism but simultaneously as a tool for sensemaking, organizational control, and institutional legitimacy, actively constructing organizational reality by shaping meanings, guiding behavior, and reinforcing dominant narratives. By highlighting the symbolic, discursive, and disciplinary roles of accounting, this study contributes to interpretive and critical accounting literature and challenges the assumption of accounting neutrality, offering important implications for accounting research, practice, and policy in contemporary organizational contexts.
Managerial Approach in Implementing Management Accounting During Corporate Crisis at PT Lisna Syifa’ Prima Ikhsan, Andi muh ikhsan s alwi; Arifuddin; Syarifuddin
CITACONOMIA : Economic and Business Studies Vol. 4 No. 04 (2025): Oktober - Desember
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i04.2700

Abstract

Financial crises in the pharmaceutical distribution sector often generate complex managerial challenges that test organizational adaptability and resilience. This study investigates the managerial approaches used in implementing Management Accounting Systems (MAS) during a severe corporate financial crisis at PT Lisna Syifa’ Prima, a leading pharmaceutical distributor in Indonesia. The crisis, triggered by prolonged payment delays from APLN (a major health insurance provider linked to PLN), led to severe cash flow disruptions, supplier payment deferrals, operational slowdowns, and heightened insolvency risks. Employing a qualitative case study methodology, this research relies on semi-structured interviews with key informants—including the CEO, finance manager, operations manager, and accounting staff—supplemented by direct observations from financial strategy sessions and archival reviews of documents such as cash flow statements, supplier invoices, liquidity reports, and internal audits. The analysis reveals that adaptive and participative leadership styles were instrumental in deploying MAS effectively, fostering data-driven decision-making for liquidity forecasting, expense prioritization, and cross-functional collaboration. MAS tools enabled scenario simulations, cost optimization, and real-time monitoring, which ultimately mitigated the crisis and supported recovery. However, challenges like outdated IT infrastructure, siloed data systems, and limited analytical skills among employees hindered full MAS potential, delaying agile responses. Drawing on contingency theory, this paper extends the literature by illustrating how leadership dynamics and technological factors moderate MAS performance in crisis settings. Practically, it recommends pharmaceutical firms invest in integrated digital platforms, employee training in data analytics, and leadership programs emphasizing agility. Ultimately, the study underscores that in turbulent economic environments, robust MAS integration under adaptive management is vital not just for survival but for fostering long-term organizational sustainability and competitive edge.
Translanguaging among YouTubers: A Study of Language Use and Identity Construction Sulistiawati, Bq. Lala; Yusra, Kamaluddin; Isnaini, Mh.; Arifuddin
Journal of English Education Forum (JEEF) Vol. 5 No. 4 (2025): OCT-DEC 2025
Publisher : Program Studi Pendidikan Bahasa Inggris

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jeef.v5i4.958

Abstract

This study explores the application of translanguaging by the YouTubers, focusing on language use, types of translanguaging, and how translanguaging is used to construct identity. The study used a netnographic method. The data were collected from the YouTube channels of Maudy Ayunda and Raymond Chin. The researcher first transcribed the utterances into written texts. Analysis of the transcripts was then done to determine what languages were used in the videos that demonstrated instances of multilingual application. In the research, it is observed that two languages are used, which are Bahasa Indonesia and English. Among these, Bahasa Indonesia is the dominant language. Once the languages have been identified the utterances were categorized into the types of translanguaging. The study reveals there are three types of translanguaging that include approximately 70 percent language mixing, 20 percent language choice and 10 percent language borrowing. Lastly, the researcher explained how these translanguaging practices contributed to identity construction. Each type of translanguaging constructs a specific identity: language mixing constructs a bilingual/ multilingual identity, language choice constructs a knowledgeable and educated identity, and language borrowing constructs a modern identity. While this study provides insights into digital translanguaging, its scope is limited to two YouTubers and therefore cannot fully represent the diversity of practices across the platform. Nevertheless, the study concludes that translanguaging functions not only as a means of communication but also as a performative tool for shaping and projecting identity in digital spaces.
Hubungan antara Pengetahuan dengan Kepatuhan Pengobatan pada Pasien Tuberculosis Paru di Wilayah Kerja Puskesmas Sangurara Kota Palu Propinsi Sulawesi Tengah: The Relationship between Knowledge and Treatment Adherence in Pulmonary Tuberculosis Patients in the Sangurara Community Health Center, Palu City, Central Sulawesi Province Arifuddin; I Wayan Supetran; Amir; Supirno
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.9701

Abstract

Pengetahuan masyarakat yang mengidap penyakit Tuberculosis Paru di Puskesmas Sangurara mempunyai pengetahuan kurang baik dikarenakan sebagian masyarakat tidak paham cara penanganan yang efektif terkait tuberculosis paru serta karena kurang mampu menerima informasi yang diberikan serta motivasi untuk mencari liputan mengenai kesehatan. Selain itu, sebagian besar masyarakatnya tidak patuh dalam pengobatan serta ada yang putus berobat dikarenakan efek samping obat OAT. Tujuan penelitian ini mengetahui hubungan antara pengetahuan dengan kepatuhan pengobatan pada pasien Tubreculosis paru di wilayah kerja Puskesmas sangurara. Jenis penelitian ini menggunakan pendekatan analitik dan desain penelitian cross sectional. Sampel dalam penelitian ini adalah seluruh dari populasi sebanyak 62 orang pasien yang sedang menjalani pengobatan di Puskesmas Sangurara, yang semua dijadikan sampel penelitian (Sampel Jenuh). Berdasarkan hasil penelitian, terdapat hubungan antara pengetahuan dengan kepatuhan pengobatan pada pasien tuberkulosis paru yang menerima pengobatan. Analisis uji Chi-square terhadap hubungan ini menghasilkan nilai p = 0,003 < 0,05, yang menunjukkan bahwa Ha diterima. Kesimpulan bahwa ada hubungan antara pengetahuan dengan kepatuhan pengobatan pada pasien tuberculosis paru di Wilayah kerja Puskesmas Sangurara. Saran dari penelitian ini Diharapkan lebih banyak peneliti yang meneliti unsur- unsur tambahan, seperti motivasi dan perspektif, edukasi melalui media leaflet, dan dukungan keluarga, yang mempengaruhi kepatuhan pengobatan pada penderita tuberkulosis paru.
THE EFFECTIVENESS OF THE IMPLEMENTATION OF THE E-FILING SYSTEM IN TAX SERVICES AT TAX ADVISORY PARTNER Nurazizah; Syarifuddin; Arifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.691

Abstract

This study aims to evaluate the effectiveness of the implementation of the e-Filing system in tax services at the Makassar City Tax Advisory Partner. The e-Filing system is a digital innovation from the Directorate General of Taxes designed to improve the efficiency, effectiveness, and compliance of taxpayers in the Notification Letter (SPT) reporting process. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The results of the study show that the implementation of e-Filing is able to improve time efficiency, ease of access, and transparency, as well as reduce administrative burden for both tax consultants and taxpayers. However, there are still challenges such as technical constraints, lack of digital literacy, and a system interface that is not yet fully user-friendly. Overall, the e-Filing system makes a positive contribution in supporting more effective and modern tax services. To optimize the use of this system, it is necessary to improve infrastructure, continuous education, and collaboration between the DGT and tax consulting institutions.
Pengaruh Teknologi Keuangan (FinTech) terhadap Transparansi dan Efisiensi Pasar Modal Nathania Pratiwi; Arifuddin; Syarifuddin
Bongaya Journal of Research in Accounting (BJRA) Vol. 9 No. 1 (2026): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v9i1.899

Abstract

Perkembangan teknologi keuangan (FinTech) telah mengubah secara fundamental cara informasi keuangan diproduksi, diolah, dan disebarkan di pasar modal global. Penelitian ini bertujuan untuk menelaah secara sistematis pengaruh FinTech terhadap transparansi dan efisiensi pasar modal melalui pendekatan Systematic Literature Review (SLR). Pencarian literatur dilakukan terhadap artikel berbahasa Inggris dan Indonesia yang diterbitkan pada periode 2020–2025 dan terindeks Scopus (Q1–Q4) maupun SINTA (1–2). Dari hasil seleksi dan penilaian kelayakan, diperoleh 15 artikel yang relevan untuk dianalisis. Hasil penelitian menunjukkan bahwa penerapan teknologi seperti blockchain, big data analytics, dan artificial intelligence berkontribusi positif terhadap peningkatan keterbukaan informasi dan kecepatan penyesuaian harga di pasar modal. FinTech memperkecil asimetri informasi, memperkuat tata kelola perusahaan, serta meningkatkan kepercayaan investor melalui pelaporan keuangan yang lebih akurat dan transparan.
Dampak Perubahan Suku Bunga BI Terhadap Pergerakan Indeks Harga Saham Gabungan (IHSG) Elsa Dian Febriyanti; Arifuddin; Syarifuddin
Bongaya Journal of Research in Accounting (BJRA) Vol. 9 No. 1 (2026): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v9i1.903

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perubahan suku bunga kebijakan Bank Indonesia (BI Rate) terhadap pergerakan Indeks Harga Saham Gabungan (IHSG) selama periode 2023–2025. Data yang digunakan merupakan data sekunder bulanan yang diperoleh dari Bank Indonesia dan Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis deskriptif dan korelasi Pearson untuk melihat arah serta kekuatan hubungan antara kedua variabel. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif moderat antara BI Rate dan IHSG. Kenaikan suku bunga menyebabkan penurunan IHSG, sedangkan penurunan suku bunga mendorong penguatan pasar saham. Hasil ini konsisten dengan teori Cost of Capital dan Substitusi Portofolio yang menjelaskan bahwa kenaikan suku bunga meningkatkan biaya modal dan mengalihkan minat investor ke aset berisiko rendah. Penelitian ini juga menemukan bahwa sensitivitas IHSG terhadap kebijakan suku bunga cenderung menurun pada era digitalisasi, ketika partisipasi investor ritel meningkat dan akses informasi menjadi lebih terbuka.
Transformasi Menuju Industri 4.0: Perspektif Praktisi Mengenai Kebutuhan Transisi Digital dengan Penerapan Papan Visualisasi Manajemen pada Lantai Produksi Amran, Ali; Arifuddin; Asril, Akmil
Jurnal Manajemen dan Teknologi Vol. 3 No. 1 (2026): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v3i1.1854

Abstract

The development of Industry 4.0 has pushed manufacturing firms to accelerate information flow, improve decision accuracy, and reorganize communication on the shop floor. This study aims to analyze practitioners’ perspectives on the need for digital transition through the use of management visualization boards. A qualitative case study design was applied through 12 semi-structured interviews, 9 observations of production briefings, and a review of 18 supporting documents. The findings show that management visualization boards still function as the main medium of daily operational communication because they help teams review targets, discuss problems, and determine corrective actions quickly. Manual boards were considered superior for briefing flexibility, especially for marking issues, drawing arrows, and making short sketches during discussion. However, manual data updates were time-consuming, created duplicate recording, and made problem histories difficult to trace. Digital boards were seen as neater, easier to monitor, and more supportive for reading trends, but they could not fully replace manual boards because they did not yet support spontaneous discussion and not all data were automatically integrated. Practitioners mainly expected faster data updates, lower administrative burden, stored action histories, and cross-shift and cross-unit information access. These results indicate that digital transition should proceed carefully in production environments overall.
Co-Authors A. Rahman Rahim Abdul Rahim Karim Abdul Rahman Abdul Waqif Abdullah, Andi Ruslan Adelia, Elza Akhmad Ramli Akmil Asril Ali Amran Alidin, La Ode Asfahyadin Alimuddin, Firman Alya Fadila Amaliyah Az-zahra Amir Amrullah Ananda Putri Agustin Andi Arjuni K Andi Ikhsan Wijaya Andi Kusumawati Andre Hidayat Anto, La Ode Arafiq Arifin , Winarno Arsiah Asri Usman Asrini Atri Dewi Aziz Aziz, Atri Dewi Baharuddin Baja, Haniek Khoirunnisa Burhan, Nur Intan Cholid Shihabul Hikam Dahlia, Andi Amalia Darmawan, Sri Darmawati Daud, Dahniyar Dg. Patompo, Moh. Fadli Elsa Dian Febriyanti Esa Claudia Putri Evy Segarawati Ampry Fahriansah , Fadli Farmasari, Santi Fatma Jama Fitriaman Gading, Arya Gagaring Pagalung Hadisantoso, Erwin Hendrianto Hidayati Hidayatulloh, Muh Taufiq Husnul Puad I Wayan I Wayan Supetran Idelriani Ikhlas Amal Alam, Ade Ikhsan, Andi muh ikhsan s alwi Ilahi, Andi Alfianto Anugrah Ilham Ilham Indra Santoso, Septy Indrijawati, Aini Ishom Fuadi Fikri Ismail Isnaini, Mh. Iwan Juharsah Jumrati Juwita Purisamya, Asharin Kamaluddin Tajibu Kamaludin KARTINI Khojir Kun Anjani, Tik Kusumawati, Andi Lail, Husnul Lenny Lindanur Sipatu M Faishal Khoirurrijal M. Tahir Makmur Masbiyanti Massara, Asma Mayasari Mh. Isnaini Mohamad Fadli dg Patompo Muh. Fathudddin Fatwa Muh. Inayah A.M. Muhammad al-Fain Arrafi Muhammad Amin Muhammad Ashari Muhammad Farhan Muhammad Firdaus Muhammad Kiki Wardana Muhammad Yunus Mutmainna, Amriati Nathania Pratiwi Nurainah Nurazizah Nurwati Pangaribuan, Helena Patwayati Prasetia, Muh Andika Putera, Lalu Jaswadi Rafiatul Latifah Rahmadani, Andi Rahman Rahim Ramadhan, Andi Muhammad Fuad Ratna Ayu Damayanti Rina Riyanti Rini Anggriani Rini Sukarni Rizkaningsih Rosida Maedina Agus Ruslan, Reynaldi Safitri, Amelia Saida Said Salim Siti Rahmah Diana Sudadi Sulistiawati Sulistiawati, Bq. Lala Sundari, Sri Supirno Supriadi Abdul Malik Syamsuddin Syarifuddin Usman, Asri Utami, Rizky Wafiq Nurazizah Wahyuniati Hamid Wardani, Rina Putri Yusra, Kamaluddin Yustiana, Hana Zainul Zuindra