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The Role of Accounting Learning in Forming Anticorruption Character at SMK Negeri 1 Banjarmasin Kamaliah, Nurul; Rizky, Maulana; Nor, Baseran; Ratumbuysang, Monry Fraick Nicky Gillian
Jurnal Pendidikan Ilmu Sosial Vol. 33 No. 2 (2023): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research aims to determine the role of accounting learning in forming anti-corruption character at SMK Negeri 1 Banjarmasin. The research method used in this research is an experimental method using a quantitative research approach. The research subjects were 135 class XII students of the institutional financial accounting skills program. The sampling technique used in this research was purposive random sampling. While the data collection technique is through questionnaires and documentation, the data analysis used in this research is a structural model or inner model by calculating R-Square or coefficient of determination (R2), path coefficient estimation, and Hypothesis Testing (re-sampling and bootstrapping). The results of data analysis show that there is a positive and significant relationship between the role of accounting learning and the formation of anti-corruption character. This research is the initial stage in triggering students' anti-corruption character.
Comparative Study of Sales Contracts in Law Mariana, Mariana; Amri, Amsanul; Kheriah, Kheriah; Izwany, Bonita; Kamaliah, Nurul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i1.280

Abstract

This study aims to analyze the differences between Islamic Law (Sharia) and Civil Law in the application of sales contracts, as well as the practical implementation of both legal systems in daily transactions. Islamic Law emphasizes moral and ethical aspects by ensuring transactions are free from prohibited elements such as riba, gharar, and maysir, while Civil Law focuses more on legality and the freedom of contract. This research employs a descriptive qualitative method with a normative juridical approach, examining legal provisions and the practice of sales contracts based on data from primary, secondary, and tertiary sources. The findings show that the rules and conditions of sales contracts in Islamic Law are stricter, prioritizing compliance with Islamic principles, while Civil Law is more flexible in agreements between parties. The application of contracts such as murabaha, salam, and istisna in Islamic finance institutions reflects a commitment to moral principles, whereas sales contracts in Civil Law are more common in markets and commercial activities. This study provides recommendations for harmonizing both legal systems to create transactions that are fair and in accordance with the social values upheld by society.
SAJA‘ IN SURAH AL-‘ĀDIYĀT: A BALĀGHAH ANALYSIS Fitria, Hanna Sajida; Kamaliah, Nurul
Tanzil: Jurnal Studi Al-Quran Vol. 7 No. 2 (2025): April
Publisher : Sekolah Tinggi Agama Islam Sadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20871/tjsq.v7i2.395

Abstract

Surah Al-‘Ādiyāt, which consists of 11 verses, contains the use of structured, rhythmic, and poetic language styles (saja‘). This study aims to reveal how the rhythm and structure of the language in this surah not only beautify the text but also arouse the emotions and awareness of the readers towards the messages contained in the Qur’an. The problem raised in this study is how the use of saja‘ language style contributes to beautifying and deepening the meaning and message that the Qur’an wants to convey. This research uses a qualitative approach with a content analysis method, with a focus on analyzing the metaphor of the elements used, as well as the uslub (language style) that supports the meaning of the metaphor. The results of the analysis show that there are several types of saja‘ in Surah Al-‘Ādiyāt, namely saja‘ muṭarraf as much as 1 data, saja‘ mutawāzī 3 data, and saja‘ muraṣṣa‘ 1 data. These findings provide a very clear picture of the important role of language styles in enriching meaning and also in increasing aesthetic power in the Qur’an. By using a structured and rhythmic language style, Surah Al-‘Ādiyāt not only succeeds in beautifying the text but also serves as a means to arouse the reader's feelings and understanding of the realities of life, the forces of nature, and the warnings contained in the divine message. This shows how the beauty of the language of the Qur’an helps deepen the spiritual and moral message for humanity.