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Analisis Strategi Komunikasi Bisnis dalam Meningkatkan Kualitas Audit pada KAP Gideon Adi dan Rekan Surabaya Fahira, Fianta Elsya; Shofiatul Jannah, Binti
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.597

This study discusses the role of business communication in improving audit quality at KAP Gideon Adi and Partners Surabaya. Business communication is an important component in the audit process because it serves to ensure the proper flow of information, uniform understanding of instructions, and efficient coordination between auditors and clients. The population in this study includes all auditors working at KAP Gideon Adi dan Rekan Surabaya, while the research sample consists of junior auditors and senior auditors who are internship mentors and are directly involved in the audit process. This study aims to explain how business communication practices are applied in the implementation of audits, the obstacles that arise, and how such communication contributes to improving audit quality. The research method uses a qualitative approach with a case study design. The results show that the implementation of structured business communication through regular meetings, written reports, digital communication media, and formal documentation can accelerate the delivery of audit information, minimize procedural errors, and improve the accuracy of the evidence obtained. In addition, clear and documented business communication helps auditors overcome misinterpretations with clients and improves team coordination.

Forced Marriage as Social Sanction: An Islamic Legal, Customary, and Human Rights Analysis in Rural Indonesia Rosim, Moch.; Jannah, Shofiatul; Rodafi, Dzulfikar
Legitimasi: Jurnal Hukum Pidana dan Politik Hukum Vol. 14 No. 2 (2025)
Publisher : Islamic Criminal Law Department, Faculty of Sharia and Law, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/legitimasi.v14i2.32085

This research aims to analyze the practice of forced marriage in Batobella Village from the perspectives of Islamic law, custom, and human rights, with a focus on the principles of consent, social control mechanisms, and legal implications. This study examines the interaction between customary norms, religious law, and positive law with a focus on the principles of legitimacy, social dynamics, and opportunities for policy intervention that align with the maqāṣid al-sharīʿah. The research method employs a qualitative case study approach, utilizing data collection techniques that include in-depth interviews, participant observation, and document analysis. The informants consisted of traditional leaders, religious figures, victims, families, and youth. Data analysis was conducted thematically to identify patterns and relationships between variables, integrating comparative fiqh perspectives across schools of thot with field findings. Research in Batobella Village shows that forced marriage practices still persist as a mechanism for resolving violations of customary norms, with decisions often made unilaterally by families and traditional leaders without considering the bride's consent. Social pressure, stigma, and the threat of exclusion make it difficult for victims to refuse. Most marriages are not registered at the KUA, which weakens their legal protection. The role of religious figures is often compromised in favor of custom for the sake of social cohesion. Although some young people are starting to reject this practice, their views are still in the minority and are hindered by the dominant customary authority in marriage decisions.

Tepuk Sakinah and Family Resilience: an Evaluative Framework Within The Maqasid Al-Shariah Paradigm Achmad Baidhowi; Shofiatul Jannah; Dwi Ari Kurniawati; Ahmad Shodiqin
MUSLIM HERITAGE Vol 11 No 1 (2026): Muslim Heritage: Jurnal Dialog Islam dengan Realitas
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/muslimheritage.v11i1.12325

Abstract This article explores Tepuk Sakinah as a means of internalizing the values of a harmonious family in response to high divorce rates, which indicate that premarital guidance should focus on preparing prospective couples to manage conflict, communication, finances, and family responsibilities. The objectives of this study are to analyze the relevance of the five pillars of Tepuk Sakinah to Maqasid al-Shariah, to describe its implementation in Marriage Guidance at the Jombang Subdistrict Office of Religious Affairs, and to formulate a realistic evaluation framework. This study employs a descriptive qualitative approach with a constructivist paradigm. The findings indicate that Tepuk Sakinah functions as a reminder of values during the closing session of Marriage Guidance, not as part of the marriage contract ceremony. Its five pillars align with the al-daruriyyat al-khams. Zawaj and Mitsaqan Ghalizan relate to Hifz al-nasl and Hifz al-din; Muasyarah bil maruf to Hifz al-nafs; Musyawarah to Hifz al-aql; and Taradin to Hifz al-nafs and Hifz al-mal. The evaluation framework is broken down into the orientation of Maqasid al-Shariah, micro-skills, core activities, and indicators suitable for implementation within a limited service duration. The Tepuk Sakinah evaluation is not sufficient to measure mere memorization of the pillars; rather, it must assess understanding of the values, readiness to address issues, and the applicability of the indicators. The implications of the findings suggest that Tepuk Sakinah is suitable to be positioned as a medium for the internalization of sakinah family values based on Maqasid al-Shariah. Abstrak Artikel ini mengeksplorasi Tepuk Sakinah sebagai media internalisasi nilai keluarga sakinah dalam merespons tingginya angka perceraian yang menunjukkan bahwa pembekalan pranikah perlu diarahkan pada kesiapan calon pasangan dalam mengelola konflik, komunikasi, ekonomi, dan tanggung jawab keluarga. Tujuan penelitian ini adalah menganalisis relevansi lima pilar Tepuk Sakinah dengan Maqasid al-Shariah, mendeskripsikan operasionalisasinya dalam Bimbingan Perkawinan di Kantor Urusan Agama Kecamatan Jombang, serta merumuskan kerangka evaluasi yang realistis. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan paradigma konstruktivis. Hasil temuan menunjukkan bahwa Tepuk Sakinah berfungsi sebagai media pengingat nilai pada sesi penutup Bimbingan Perkawinan, bukan bagian dari prosesi akad. Lima pilarnya selaras dengan al-daruriyyat al-khams. Zawaj dan Mitsaqan Ghalizan berkaitan dengan Hifz al-nasl dan Hifz al-din, Muasyarah bil maruf dengan Hifz al-nafs, Musyawarah dengan Hifz al-aql, serta Taradin dengan Hifz al-nafs dan Hifz al-mal. Kerangka evaluasi diturunkan menjadi orientasi Maqasid al-Shariah, keterampilan mikro, aktivitas inti, dan indikator yang layak diterapkan dalam durasi layanan terbatas. Evaluasi Tepuk Sakinah tidak cukup mengukur hafalan pilar, tetapi perlu membaca pemahaman nilai, kesiapan merespons masalah, dan keterpakaian indikator. Implikasi temuan menunjukkan Tepuk Sakinah layak diposisikan sebagai media internalisasi nilai keluarga sakinah berbasis Maqasid al-Shariah. Keywords: Tepuk Sakinah; Maqasid al-Shariah; Marriage Guidance; Islamic Family Law.

Tepuk Sakinah and Family Resilience: an Evaluative Framework Within The Maqasid Al-Shariah Paradigm Achmad Baidhowi; Shofiatul Jannah; Dwi Ari Kurniawati; Ahmad Shodiqin
MUSLIM HERITAGE Vol 11 No 1 (2026): Muslim Heritage: Jurnal Dialog Islam dengan Realitas
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/muslimheritage.v11i1.12325

Abstract This article explores Tepuk Sakinah as a means of internalizing the values of a harmonious family in response to high divorce rates, which indicate that premarital guidance should focus on preparing prospective couples to manage conflict, communication, finances, and family responsibilities. The objectives of this study are to analyze the relevance of the five pillars of Tepuk Sakinah to Maqasid al-Shariah, to describe its implementation in Marriage Guidance at the Jombang Subdistrict Office of Religious Affairs, and to formulate a realistic evaluation framework. This study employs a descriptive qualitative approach with a constructivist paradigm. The findings indicate that Tepuk Sakinah functions as a reminder of values during the closing session of Marriage Guidance, not as part of the marriage contract ceremony. Its five pillars align with the al-daruriyyat al-khams. Zawaj and Mitsaqan Ghalizan relate to Hifz al-nasl and Hifz al-din; Muasyarah bil maruf to Hifz al-nafs; Musyawarah to Hifz al-aql; and Taradin to Hifz al-nafs and Hifz al-mal. The evaluation framework is broken down into the orientation of Maqasid al-Shariah, micro-skills, core activities, and indicators suitable for implementation within a limited service duration. The Tepuk Sakinah evaluation is not sufficient to measure mere memorization of the pillars; rather, it must assess understanding of the values, readiness to address issues, and the applicability of the indicators. The implications of the findings suggest that Tepuk Sakinah is suitable to be positioned as a medium for the internalization of sakinah family values based on Maqasid al-Shariah. Abstrak Artikel ini mengeksplorasi Tepuk Sakinah sebagai media internalisasi nilai keluarga sakinah dalam merespons tingginya angka perceraian yang menunjukkan bahwa pembekalan pranikah perlu diarahkan pada kesiapan calon pasangan dalam mengelola konflik, komunikasi, ekonomi, dan tanggung jawab keluarga. Tujuan penelitian ini adalah menganalisis relevansi lima pilar Tepuk Sakinah dengan Maqasid al-Shariah, mendeskripsikan operasionalisasinya dalam Bimbingan Perkawinan di Kantor Urusan Agama Kecamatan Jombang, serta merumuskan kerangka evaluasi yang realistis. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan paradigma konstruktivis. Hasil temuan menunjukkan bahwa Tepuk Sakinah berfungsi sebagai media pengingat nilai pada sesi penutup Bimbingan Perkawinan, bukan bagian dari prosesi akad. Lima pilarnya selaras dengan al-daruriyyat al-khams. Zawaj dan Mitsaqan Ghalizan berkaitan dengan Hifz al-nasl dan Hifz al-din, Muasyarah bil maruf dengan Hifz al-nafs, Musyawarah dengan Hifz al-aql, serta Taradin dengan Hifz al-nafs dan Hifz al-mal. Kerangka evaluasi diturunkan menjadi orientasi Maqasid al-Shariah, keterampilan mikro, aktivitas inti, dan indikator yang layak diterapkan dalam durasi layanan terbatas. Evaluasi Tepuk Sakinah tidak cukup mengukur hafalan pilar, tetapi perlu membaca pemahaman nilai, kesiapan merespons masalah, dan keterpakaian indikator. Implikasi temuan menunjukkan Tepuk Sakinah layak diposisikan sebagai media internalisasi nilai keluarga sakinah berbasis Maqasid al-Shariah. Keywords: Tepuk Sakinah; Maqasid al-Shariah; Marriage Guidance; Islamic Family Law.

THE EFFECTIVENESS OF SEMA NO. 3 OF 2023 IN REDUCING DIVORCE RATES: A SOCIO-LEGAL STUDY AT THE KRAKSAAN RELIGIOUS COURT Shofiatul Jannah; Dzulfikar Rodafi; Salsabillah Jannah Zhika Prameswari; Aprilia Intan Jannah Pratiwi; Imamuddin Imamuddin
JURNAL HAKAM Vol 10, No 2 (2026)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jhi.v10i2.14679

This study examines the effectiveness of the implementation of Supreme Court Circular Letter (SEMA) No. 3 of 2023 in reducing divorce rates at the Kraksaan Religious Court, Indonesia, using a socio-legal approach. The regulation introduces a six-month separation requirement for divorce based on disputes, aiming to prevent impulsive divorce and strengthen family resilience. This research employs empirical legal methods with data collected through interviews, court documents, and statistical records. The findings reveal a paradox: despite the formal implementation of SEMA, divorce cases increased significantly after its enactment. This indicates that the policy operates more as a procedural filter than as an effective instrument of social control. Using Soerjono Soekanto’s theory of legal effectiveness and Edward III’s implementation framework, the study shows that the main limitations lie not in legal substance or institutional capacity, but in socio-cultural factors, including low public legal awareness, limited policy socialization, weak evidentiary mechanisms, and the normalization of divorce in society. Consequently, the regulation fails to substantially influence litigant behavior. This study argues that legal policy alone is insufficient to address complex social issues such as divorce. A more holistic approach integrating legal regulation with public education, improved mediation, and socio-cultural engagement is required to enhance policy effectiveness. The research contributes to socio-legal scholarship by highlighting the gap between normative legal design and empirical reality in judicial policy implementation.

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