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FUNGSI AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN PADA INSPEKTORAT PROVINSI SUMATERA SELATAN Fakih, Firdaus; Rakhmat, Rakhmat; Yuliana, Yuliana; Yudisiana, Prima Aulia; Yusro, Yusro
Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) مجلد 7 عدد 1 (2024): Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) (September 2024)
Publisher : MAP Program Pascasarjana Universitas Sjakhyakirti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/jiask.v7i1.244

Abstract

This research purposed to know the role of internal audit in the detecting fraud in Government of South Sumatera. Data were collected by depth- interviews with auditors and officials in Inspektorat of South Sumatera. Results of data collection were analyzed of using qualitative method with interpretive approach. The results showed that the government's internal audit of Inspektorat South Sumatera has a role in detecting fraud begins with the provision of mentoring (coaching), supervision and regular inspection or perpetually in a particular examination.
Perjumpaan Agama dan Budaya dalam Komunikasi Ritual Aruwaha di Kota Ternate Rakhmat, Rakhmat; Asnianti, Asnianti; Kaddas, Badruddin
PUSAKA Vol 12 No 1 (2024): Pusaka Jurnal Khazanah Keagamaan
Publisher : Balai Penelitian dan Pengembangan Agama Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31969/pusaka.v12i1.1465

Abstract

Aruwaha merupakan ritual kematian yang diadakan oleh masyarakat Islam di Kota Ternate. Pelaksanaan ritual kematian aruwaha tidak hanya didasarkan pada norma budaya, tetapi juga harus sesuai dengan ajaran Islam. Aruwaha menjadi contoh yang menunjukkan hubungan yang harmonis antara agama dan budaya, di saat banyak pandangan yang meragukan kemungkinan menyatukan agama dan budaya. Penelitian ini membahas pelaksanaan ritual aruwaha yang menjadi ruang perjumpaan antara agama dan budaya. Selain itu, penelitian ini juga mengeksplorasi peristiwa komunikasi dalam ritual aruwaha serta nilai-nilai yang terkonstruksi di dalamnya. Metode yang digunakan dalam penelitian adalah kualitatif. Teknik pengumpulan data dilakukan dengan cara mengamati secara langsung subyek penelitian, melakukan wawancara mendalam, dan analisis dokumen. Hasil penelitian menjelaskan bahwa aruwaha adalah komunikasi ritual kematian yang dilaksanakan berdasarkan ketentuan agama dan budaya. Proses ritual kematian aruwaha dilakukan dengan melibatkan aspek komunikasi vertikal antara manusia dengan Allah Swt serta aspek horizontal yakni kerja sama yang dilakukan dalam masyarakat. Melalui aruwaha masyarakat Islam di Kota Ternate dapat mengungkapkan rasa duka cita, meningkatkan keyakinan agama, memberikan penghormatan kepada orang yang meninggal, dan memperkuat ikatan sosial di antara keluarga dan masyarakat. Penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam tentang aruwaha sebagai sebuah proses komunikasi ritual kematian yang masih dipraktikkan oleh masyarakat Islam di Kota Ternate. Selain itu, hasil penelitian ini dapat menjadi cerminan tentang adanya hubungan yang harmoni antara agama dan budaya dalam kehidupan masyarakat.
Peran Strategis Ahmadiyah dalam Pendidikan dan Dakwah di Dunia Barat Modern Andy, Andy; Rakhmat, Rakhmat
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol 3, No 2 (2024): Takuana, Oktober 2024
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v3i2.100

Abstract

This research examines the strategic role of Ahmadiyah in education and da'wah in the modern Western world. The main issue addressed is how Ahmadiyah, often facing social and theological challenges, plays a significant role in promoting moderate and peaceful Islam in the West. The study aims to fill the gap in academic literature, which has rarely discussed Ahmadiyah's role in education and dawah. Using a library research approach, data were collected from relevant books, journals, and scientific articles. The research findings show that Ahmadiyah has established several educational institutions in Western countries, such as the UK and Canada, and uses modern media like MTA International to spread its message. Ahmadiyah also promotes interfaith dialogue and peaceful coexistence in pluralistic societies. The Tahrik Jadid movement, initiated by the second Khalifah, Mirza Bashiruddin Mahmud Ahmad, supports the construction of mosques and global education programs. In conclusion, Ahmadiyah has played an important role in strengthening the image of Islam as a peaceful religion in the West despite various challenges.
Peran Kepuasan Kerja Dalam Memoderasi Model Kinerja Karyawan PT Radio Sonora Jakarta Jumar Sudiyana, S.; Rakhmat, Rakhmat; Muhammad Sadli, Andi
Jurnal Ilmu Multidisiplin Vol. 3 No. 3 (2024): Jurnal Ilmu Multidisplin (Oktober-Desember 2024)
Publisher : Green Publisher

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

Abstract

Penelitian ini bertujuan menganalisis peran kepuasan kerja sebagai moderasi pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan di PT Radio Sonora Jakarta. Kuesioner digunakan sebagai instrumen pengumpulan data yang diberikan kepada sejumlah 70 karyawan sebagai sampel penelitian. Dengan menggunakan metode penelitian kuantitatif dan teknik analisis jalur, diketahui bahwa gaya kepemimpinan dan motivasi kerja berpengaruh terhadap kinerja karyawan. Kepuasan kerja sebagai pemoderasi mampu menguatkan pengaruh kedua variabel independen tersebut terhadap variabel dependen. Oleh sebab itu, perusahaan diharapkan lebih memperhatikan kepuasan kerja.
Ternate sebagai ruang perjumpaan antarbudaya: Studi komunikasi antara orang Ternate dan Bugis Rakhmat, Rakhmat; Kaddas, Badruddin; Burhan, Burhan
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 1 (2025): Takuana (April - June)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i1.121

Abstract

This study aims to examine the dynamics of intercultural communication between the people of Ternate and the Bugis community, who have long resided in the region. As a port city with a rich history as a center of trade and royal power, Ternate serves as a social space that facilitates encounters, interactions, and negotiations between cultures. Employing a qualitative case study approach, data were collected through in-depth interviews, participant observation, and document analysis. The findings reveal that communication between Ternate and Bugis people takes place within a historical framework shaped by Islamic values, economic ties, and social solidarity. Cultural adaptation patterns are evident. Despite differences in cultural identity, both communities foster harmony through inclusive communicative practices and mutual respect for local values. This study affirms that Ternate is not merely a geographic location but a cultural arena that enriches the collective identity of its people.
Peran Asuransi Terhadap Resiko Pembiayaan Puspita, Dewi; Satyo, Harto A.; Rakhmat, Rakhmat
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 3 No. 2 December (2018)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v3i2.244

Abstract

This research review of the role of insurance against the risk of financing .Research is interesting to be discussed in depth using approach or in depth interviews with employees bmt. To overcome loss arising , people develop a mechanism that at present we know as insurance Hence the institutions of baitul maal wat tamwil need to readiness to at risk of , whether it is the risk of self soul and business risk who traveled. The purpose of this research to know what part insurance against the risk of loans for bmt Mekar Abadi Kota Gajah .The benefits of this research into account and evaluation in their policy for the practitioners of insurance in bmt in solving the about the role of insurance against the risk of financing .This is the kind of research field research ( file risearch ) .The qualitative method was used in the study , a source of primary data in this research is the director , managers and marketing bmt bloom perennial central city an elephant lampung. The result of this research is this insurance Syari’ah on bmt Mekar Abadi was a mutually cooperate ( ta’awun ) and protect ( takafuli ) of the participants insured amelalui the formation of a collection of funds ( funds tabarru’ ) managed in accordance with the principle of worship syari’ah to run the risk of certain. The Insurance in bmt Mekar Abadi for customers that is to guarantee repayment loans / financing as much as plafond initial credit / insured when participants had died sick or accident happened in the insurance (coverage fixed).The Writer advise for cooperatives Mekar Abadi Kota Gajah should improve services that customers feel safe and are satisfied in cooperation with cooperatives Mekar Abadi.
The Urgency of Mediation of the Religious Courts System on Islamic Law Perspective Dharmayani, Dharmayani; Hermanto, Agus; Hidayat, Iman Nur; Rakhmat, Rakhmat; Setiawan, Agus
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 7 No. 1 June (2022)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v7i1.2288

Abstract

Mediation is a Religious Court facility to resolve disputes outside the court; however, it is often found that the phenomenon of cases that have not been completed from the handling of mediation, for example, in family law disputes, is divorce. What is interesting to study is, what is the role and position of mediation in the Religious Courts? This paper aims to describe and analyze the role and function of mediation in the religious court environment, with the type of qualitative research in the form of library research. The conclusion of this study is that the court has carried out the mediation process with the position of the judge as a mediator. In contrast, the judge is the main role as well as the policymaker, so it becomes a very difficult task to be able to resolve cases outside the court plus, a case that has been entered into court are cases that have been screened through family, community and even customary approaches, and did not visit thoroughly and then refer to the court, what is often the problem is that the mediator who has been the judge, while the judge has a dual role, namely adjudicating and concurrently being a mediator
Digital Transformation in HR and Employee Capability as Determinants of Financial Innovation: Evidence from Bank Central Asia Wattilete, Litha Clara; Rakhmat, Rakhmat; Panggabean, Bungaran; Halik, Maria Yessica
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1437

Abstract

This study examines the influence of digital transformation in human resources (HR) and employee capability on financial innovation at Bank Central Asia (BCA). Employing a quantitative approach, data were collected through a structured survey of 120 employees across key divisions. Multiple regression analysis revealed that employee capability has a significant positive effect on financial innovation, underscoring the importance of digital literacy, adaptability, and problem-solving skills in fostering new financial products and services. Conversely, digital transformation in HR was found to have no direct significant impact on financial innovation when assessed individually. However, together, both factors significantly influence financial innovation, highlighting the synergistic relationship between advanced digital HR systems and competent employees. These findings emphasize the necessity of integrating HR digitalization with robust capability-building initiatives to fully leverage technological investments. The study contributes to the literature by providing empirical evidence from Indonesia’s banking sector and offers practical insights for organizations aiming to strengthen innovation through a balanced focus on technology and human capital.
Apparatus Resource Development Strategy at the Merauke Regency Regional Civil Service Agency Rikardus, Everistus; Abdullah, Muhammad Tang; Rakhmat, Rakhmat
JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik) Volume 6 No. 2, Desember 2020
Publisher : Departemen Ilmu Administrasi FISIP UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/jakpp.v6i2.10625

Abstract

This study aims to (1) describe and analyze the condition of existing apparatus resources in the Merauke Regency Regional Personnel Agency; and (2) describe and analyze the apparatus development strategy in the Merauke Regency Regional Personnel Agency. This research applies a qualitative approach. The informants involved included: (1) Head of the Regional Civil Service Agency; (2) Subdivision of the Strategy of the Regional Civil Service Agency Resources; and (3) a number of training alumni employees. Data collection techniques are interviews, observation, study of literature and documentation. Data analysis techniques are carried out through data reduction, data presentation and data verification. The results showed that the implementation of education and training, especially in the Merauke Regency Regional Personnel Agency, had been effective, although there were still some improvements that needed to be made so that the results of the training could be maximized as expected. Employees are the most important resource in a public organization. Good employees who meet the qualification standards can only be obtained through effective recruitment efforts. The implementation of education and training in the Merauke Regency Regional Personnel Agency is good because based on the results it shows starting from training materials, good and effective delivery methods in the training process, facilities and infrastructure to support training activities, skilled presenters, learning process according to standard procedures, proportion of time and the method of implementation was working well and effectively.
Inovasi Pembelajaran Ilmu Pengetahuan Sosial Melalui Strategi Edutainment Rakhmat, Rakhmat; Ningsih, Tutuk
Pedagogik Journal of Islamic Elementary School Vol. 8 No. 2 (2025): Mey - August
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/pijies.v8i2.6836

Abstract

Penelitian ini mengkaji inovasi pembelajaran Ilmu Pengetahuan Sosial (IPS) melalui strategi edutainment di SD Negeri 1 Bancar, sebagai respons atas rendahnya motivasi dan hasil belajar siswa yang disebabkan oleh dominannya metode pembelajaran konvensional. Dengan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan analisis dokumentasi yang melibatkan guru dan siswa kelas IV, V, dan VI. Temuan penelitian menunjukkan bahwa penerapan strategi edutainment melalui permainan digital, role playing, dan pemanfaatan platform digital berhasil meningkatkan motivasi, partisipasi aktif, dan hasil belajar siswa secara signifikan. Namun, tantangan seperti kurangnya pelatihan guru, keterbatasan infrastruktur teknologi, dan kesulitan dalam menyusun instrumen penilaian yang komprehensif teridentifikasi. Studi ini menyimpulkan bahwa strategi edutainment merupakan solusi yang efektif untuk merevitalisasi pembelajaran IPS, namun memerlukan dukungan sistemik melalui pengembangan profesional guru, peningkatan sarana prasarana, dan kolaborasi kebijakan. Rekomendasi untuk penelitian selanjutnya mencakup perluasan cakupan sampel, studi longitudinal, serta eksplorasi integrasi teknologi emerging seperti augmented reality dan artificial intelligence dalam pembelajaran berbasis edutainment.