Article Per Year (5 Year)
p-Index From 2021 - 2026
7.219
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Pertanian Indonesia Jurnal Bahasa dan Sastra ILMU USHULUDDIN Jurnal Pengkajian dan Pengembangan Teknologi Pertanian Forum Agribisnis Jurnal Mirai Management Jurnal Akuntansi dan Pajak JURNAL INTEGRASI PROCESSOR Jurnal Ilmiah Sistem Informasi, Teknologi Informasi dan Sistem Komputer Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL INSTEK (Informatika Sains dan Teknologi) Mesin Hasanuddin Journal of Applied Business and Entrepreneurship J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Mattawang: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Sistem Informasi Dan E-Bisnis CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Indonesian Sharia Economics Journal of Learning Improvement and Lesson Study Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Journal of Business Issues Sosiologia : Jurnal Agama dan Masyarakat Jurnal Informatika dan Rekayasa Komputer Maktabatun: Jurnal Perpustakaan dan Informasi JURSIMA Journal of Management and Creative Business Jurnal Riset Manajemen JIMIA Guruku: Jurnal Pendidikan dan Sosial Humaniora Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen At Tahfidz Jurnal Ilmu Al-Qur'an dan Tafsir International Journal of Economic Research and Financial Accounting Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Sistem Informasi Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan Green Philosophy: International Journal of Religious Education and Philosophy An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Journal Tafkirul Iqtishodiyyah Jurnal Sahabat ISNU SU Tadulako Journal Sport Sciences and Physical Education
Muhammad Ismail
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 65 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 65 Documents
Search

 3   4   5   6   7 
EFEKTIVITAS MANAJEMEN RISIKO DALAM PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH Lia Wardati; Muhammad Ismail; Nazwa Hasanatul Hikmah; Muhammad Aldi Akbar; Erwan Setyanoor
Ahsan: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol 2 No 1 (2025)
Publisher : PT. Pustaka Andil Lestari

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

Abstract

The Islamic economy, based on the principles of justice, equality, and the prohibition of usury, offers alternative financing through profit-sharing contracts, particularly mudharabah and musyarakah. These contracts are key instruments in Islamic banking; however, their implementation in Indonesia still faces challenges, including the dominance of non–profit-sharing products, financing risks, and regulatory limitations. This study aims to analyze the implementation of risk management in mudharabah and musyarakah financing. The research method employs a library research approach with qualitative descriptive analysis. Data were collected through documentation studies of primary and secondary literature, including books, journal articles, DSN-MUI fatwas, and relevant regulations. Data analysis was conducted using content analysis, which involved identifying themes, classifying information, and synthesizing findings. The results show that risk management in mudharabah and musyarakah includes the processes of risk identification, evaluation, and mitigation, tailored to the nature of each contract. Mitigation strategies include customer feasibility analysis, business monitoring, document verification, and limited use of collateral. Although these contracts have the potential to support inclusive economic development, their application still requires strengthening public knowledge, improving regulations, and implementing systematic risk management to optimize their benefits.
PERAN EKONOMI ISLAM DALAM MEWUJUDKAN PEMBANGUNAN BERKELANJUTAN BERBASIS GREEN EKONOMI Muhammad Ismail
An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Vol. 3 No. 6: November 2024
Publisher : Najah Bestari

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

Abstract

Integrasi antara ekonomi Islam dan ekonomi hijau dalam konteks pembangunan berkelanjutan. Dalam era modern ini, tantangan lingkungan semakin mendesak, dan diperlukan pendekatan yang holistik untuk mengatasi masalah tersebut. Konsep maqashid syariah, yang mencakup perlindungan agama, jiwa, akal, harta, dan keturunan, memberikan kerangka kerja yang komprehensif untuk mengintegrasikan aspek sosial, ekonomi, dan lingkungan dalam pembangunan. Pendidikan dan kesadaran lingkungan berbasis nilai Islam menjadi salah satu pilar penting dalam menciptakan masyarakat yang peduli terhadap lingkungan. Beberapa masjid di Indonesia telah menerapkan prinsip ramah lingkungan dengan mengoptimalkan penggunaan energi terbarukan dan mengelola sampah secara efektif. Ini menunjukkan bahwa institusi keagamaan dapat berperan aktif dalam mendukung ekonomi hijau. Namun, masih banyak tantangan yang dihadapi dalam implementasi ekonomi hijau di Indonesia, termasuk kurangnya literasi lingkungan di masyarakat dan penghapusan eksploitasi manusia atas manusia lainnya. Oleh karena itu, makalah ini bertujuan untuk menemukan strategi dan rekomendasi yang dapat diterapkan untuk mengintegrasikan ekonomi Islam dalam kerangka pembangunan berkelanjutan, sehingga tercipta sinergi antara pertumbuhan ekonomi, kesejahteraan sosial, dan pelestarian lingkungan. Dengan demikian, diharapkan makalah ini dapat memberikan kontribusi dalam pengembangan moral dan material masyarakat Islam serta mendorong partisipasi aktif dalam upaya pelestarian lingkungan. Kritik dan saran dari pembaca sangat diharapkan untuk perbaikan di masa mendatang.
Rancangan Sistem Pembayaran Pada Toko Pempek Mama Tika Menggunakan Laravel Dengan Payment Gateaway Midtrans Yulvianda, Renaldi; Muhammad Ismail
Jurnal Informatika Dan Rekayasa Komputer(JAKAKOM) Vol 4 No 1 (2024): JAKAKOM Vol 4 No 1 APRIL 2024
Publisher : LPPM Universitas Dinamika Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33998/jakakom.2024.4.1.1680

Abstract

Mama Tika's Pempek Shop is one of the places that is busy with buyers, making the service busy, especially in the payment section. The problems found based on observations and interviews were that there were queues during the payment process at the cashier due to the recording of order notes, recording of sales results was still done in a ledger so it took quite a long time to record based on the type ordered, purchases still used menu leaflets and recorded in an order receipt by the waiter, errors during the payment transaction process can occur due to calculations using a calculator and this causes complaints from consumers if there is a discrepancy in the payment amount with what the consumer ordered, because there is no printed proof of the transaction (receipt) available. can be given to consumers and the supply of raw materials in making pempek is not controlled so that when the consumer orders one of the orders the raw materials are not available in the supply area (warehouse). The aim of this research is to produce a payment information system at the Mama Tika Pempek Shop using the Laravel framework with Midtrans payment gateway so that the subsequent payment system becomes easier, faster and more efficient. The research results obtained are that the system created can record payment transactions, sales, manage product stock and print reports related to sales data by the cashier. Owners can also access the system to monitor transaction processes and manage user data because the systems are integrated with each other. Each part of the system has been tested to ensure the success of the system in carrying out its functionality.
IMPLEMENTASI ETIKA BISNIS ISLAM DALAM PERSAINGAN USAHA PERCETAKAN Muhammad Ismail; Ardi Megantoro; Rizal Lutfi Aziz
Journal Tafkirul Iqtishodiyyah Vol. 3 No. 1 (2023): JOURNAL TAFKIRUL IQTISHODIYYAH
Publisher : Sekolah Tinggi Ilmu Syrari’ah Daru ‘Ulum (STSDU) Lampung Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63761/10.63761/.2023.v3.i1.a81

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui implementasi etika bisnis Islam terhadap persaingan usaha percetakan. Metode penelitian ini adalah kualitatif yang menggunakan bidang studi literatur (literature review). Pengumpulan data dilakukan dengan mengumpulkan sumber artikel berbentuk jurnal dan prosiding terdahulu yang relevan. Hasil penelitian ini dapat disimpulkan bahwa usaha di bidang percetakan penerapannya telah berupaya menyesuaikan dengan etika bisnis Islam, namun beberapa kasus kurangnya pemahaman ekonomi syariah yang baik dan benar dari pihak instansi maupun pengguna, hal ini menyebabkan adanya keraguan terhadap implementasi prinsip syariah Islam pada percetakan tersebut..
Relevansi Al-Qur’an Sebagai Strategi Menghadapi Doomscrolling di Era Media Sosial: Analisis Tafsir Maqashidi Siti Anisaul Khoiriyah; Ahmad Farih Dzakiy; Muhammad Ismail
At-Tahfidz: Jurnal Ilmu Al-Qur'an dan Tafsir Vol. 7 No. 01 (2025): Desember 2025
Publisher : Program Studi Ilmu Al-Qur'an dan Tafsir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/at-tahfidz.v7i01.1286

Abstract

Doomscrolling, kebiasaan terus-menerus menggulir konten negatif di media digital, telah menjadi fenomena sosial yang memengaruhi kesehatan mental, kesejahteraan emosional, dan kepercayaan sosial. Penelitian ini bertujuan untuk menganalisis doomscrolling melalui perspektif Tafsīr Maqāṣhidī, serta menawarkan strategi normatif-religius untuk membangun perilaku digital yang seimbang, rasional, dan bermoral. Rumusan masalah penelitian ini adalah bagaimana panduan etis, moral, dan spiritual dalam al-Qur’ān dapat menjelaskan dan mengendalikan perilaku doomscrolling. Metode penelitian menggunakan kajian kepustakaan kualitatif dengan menafsirkan Q.S. al-‘Aṣr (103:1–3), al-Ḥujurāt (49:6), dan Luqmān (31:6) untuk menemukan relevansi tematik dengan perilaku digital modern. Hasil penelitian menunjukkan bahwa keterlibatan berlebihan dalam konten negatif menimbulkan khusr (kerugian), verifikasi informasi (tabayyun) penting untuk menghindari penyebaran informasi yang salah, dan aktivitas melalaikan (lahw) sejalan dengan dampak negatif doomscrolling. Hasil kajian menunjukkan bahwa doomscrolling mengancam tiga pokok maqāṣhid: ḥifẓ al-‘aql karena melemahkan daya pikir kritis, ḥifẓ al-dīn karena mengalihkan waktu dan energi dari ibadah, dan ḥifẓ al-nafs karena menimbulkan stres, kecemasan, dan kelelahan mental. Berdasarkan tafsīr maqāṣidī, strategi pengendalian konsumsi konten digital, manajemen waktu, dan penguatan sikap kritis dapat meminimalkan kerugian spiritual, psikologis, dan sosial, serta mendorong penggunaan media digital secara produktif dan sehat. Temuan ini menegaskan bahwa tafsīr maqāṣidī memberikan landasan etis, moral, dan strategis untuk membentuk perilaku digital yang digital yang lebih sehat, rasional, dan berorientasi pada kemaslahatan.
WAKAF PRODUKTIF DI INDONESIA Muhammad Ismail; Noor Helmalia Agus; Erwan Setyanoor
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 1 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Januari 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i1.287

Abstract

Productive waqf is one of the Islamic economic instruments with great potential to support social development and community economic empowerment. In Indonesia, waqf assets are widely distributed in various forms; however, most of them are still managed traditionally and not optimally. This study aims to describe the condition of productive waqf in Indonesia, identify the main challenges in its management, and formulate more effective and sustainable development approaches. This research employs a qualitative approach using a literature review method by analyzing scientific publications, waqf-related regulations, and previous research findings. The results indicate that the low professionalism of nazhir, limited public literacy regarding waqf, weak technical regulations, and lack of innovation in asset management are the main obstacles to the development of productive waqf. Therefore, transparent, professional, and empowerment-based waqf management is necessary to ensure that waqf can optimally contribute to social welfare and sustainable economic development.
Penerapan Akuntansi dalam Meningkatkan Akuntabilitas Keuangan UMKM pada Toko Bakso dan Mie Ayam Garuda Clarissa Najwa Chaliza; Kennia Rismaratri; Muhammad Ismail; Nafisa Aulia Martsyah; Risna Wulandari Satria Negara
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i1.5521

Abstract

This research is motivated by the importance of implementing accounting for Micro, Small, and Medium Enterprises (MSMEs) in improving financial accountability and supporting more appropriate business decision-making. However, in practice, many MSMEs still maintain simple financial records that do not comply with applicable accounting principles. This condition has the potential to cause inaccurate financial information and make it difficult for business owners to evaluate their business performance. This study aims to analyze the role of accounting in improving financial accountability at the Garuda Meatball and Chicken Noodle Shop, identify the form of financial recording used, and identify the obstacles faced in implementing accounting in the business. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews with the business owner and related parties. The results show that financial records are still done manually and simply, without adequate account separation according to accounting principles. Nevertheless, the business owner has implemented a separation between personal and business finances. The application of accounting, although still limited, has been proven to play a role in improving the accuracy of financial reporting, controlling operational costs, and the ability of business owners to evaluate the performance and financial condition of their business. This study concludes that implementing a simple accounting system, particularly a digital one, is essential for MSMEs to improve financial accountability and support future business sustainability.
LITERASI DAN EDUKASI PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAK UMKM DI KARTASURA Handayani, Fitri; Dewi Purnasari; Reni Febriani; Muhammad Ismail; Sofia Ningsih Rahayu Putri
Jurnal Akuntansi dan Pajak Vol. 26 No. 2 (2026): JAP, Vol. 26, No. 02, Agustus 2025 - Januari 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i2.18911

Abstract

This study aims to analyze the role of tax literacy and education in encouraging taxpayer compliance among Micro, Small, and Medium Enterprises (UMKM) in Kartasura District. In the context of local economic growth, tax compliance is a crucial factor in supporting regional revenue. However, UMKM contribution to taxation is hampered by low levels of tax literacy and minimal education for UMKM. This often becomes a major obstacle in fulfilling tax obligations. This study used a quantitative approach by distributing questionnaires to UMKM in the Kartasura area as respondents. The results indicate that good tax literacy and appropriate education have a positive and significant impact on taxpayer compliance levels. This demonstrates the important role of the government and relevant agencies in improving tax understanding through ongoing education programs and communication strategies that are easily understood by UMKM. Therefore, in the future, it will result in a conclusion, improving tax literacy and education is an effective strategy in encouraging tax compliance among UMKM in Kartasura.
BISNIS BERKELANJUTAN MASYARAKAT SEJAHTERA Abd.Rakhman Laba; Wahda, Wahda; Andi Reni; Fauziah Umar; Haeriah Hakim; Wardhani Hakim; Muhammad Toaha; Muhammad Ismail
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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

Abstract

Di Desa Bontomate'ne, Kabupaten Jeneponto, inisiatif layanan masyarakat berfokus pada pelatihan komprehensif bagi Usaha Mikro, Kecil, dan Menengah (UMKM). Program ini bertujuan untuk mengatasi masalah inti terkait kewirausahaan, pemasaran digital, manajemen keuangan, dan legalitas bisnis. Pelatihan yang dilaksanakan dalam satu hari ini mencakup pelajaran teoritis, diskusi, dan sesi tanya jawab, berhasil melibatkan 30 peserta UMKM lokal. Evaluasi menggunakan tes pra-pelatihan dan pasca-pelatihan menunjukkan peningkatan signifikan dalam pengetahuan peserta, dengan skor rata-rata meningkat dari 4,43 menjadi 10,67 dari 11, mencerminkan tingkat pemahaman sebesar 97%. Temuan ini menunjukkan bahwa pelatihan tersebut secara signifikan memperkuat keterampilan dan kemampuan peserta UMKM. Disimpulkan bahwa model pelatihan komprehensif ini dapat membantu mengembangkan usaha yang lebih mandiri, profesional, dan berkelanjutan, sehingga meningkatkan ketahanan ekonomi lokal dan kesejahteraan masyarakat di Jeneponto
Integrating Indigenous Spiritual Knowledge into Environmental Ethics: A Philosophical Inquiry into Ancestral Worldviews and Ecological Stewardship Moh Ibnu Faruk Fauzi; Melia Wardani Rasiha; Muhammad Ismail; Gulnara Fakhraddin Shukurova
Green Philosophy: International Journal of Religious Education and Philosophy Vol. 2 No. 3 (2025): July: Green Philosophy: International Journal of Religious Education and Philos
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greenphilosophy.v2i3.262

Abstract

This study explores the integration of indigenous spiritual knowledge into modern environmental ethics, focusing on the role of traditional ecological wisdom, spiritual cosmology, and stewardship practices in promoting sustainability. Indigenous worldviews often emphasize the interconnectedness between humans, the spirit world, and nature, viewing these relationships as sacred and reciprocal. This paper highlights the philosophical contributions of indigenous environmental ethics, which contrast with Western anthropocentric frameworks, offering a more holistic, spiritual, and culturally embedded perspective on ecological stewardship. Through a qualitative comparative approach, the study examines indigenous practices such as those found in the Anishinaabe philosophy of mino-mnaamodzawin and the Sarnaism faith of the Oraon community, demonstrating how spiritual connections to nature foster a deep sense of responsibility and environmental ethics. Additionally, the study discusses the challenges of integrating indigenous spiritual principles into Western academic and policy frameworks, including issues of cultural appropriation and the preservation of traditional knowledge. The research further explores potential strategies for collaboration, emphasizing community-driven approaches that respect and incorporate indigenous knowledge into global environmental governance. This integration can lead to more inclusive and sustainable environmental practices that honor both ecological balance and cultural heritage. The findings suggest that indigenous spiritual knowledge offers essential insights into creating a more sustainable and ethical approach to environmental challenges, providing a model for future policy development and global ecological strategies.
Co-Authors Aan Zainul Anwar Abd.Rakhman Laba Abda Abda Abdul Gani Jamora Nasution Abdul Kamaruddin Abdul Rahman Kadir Abdul Razak Munir Abdul Razak Sabara Abulija Maskarai Aceria Mega Putri Pratiwi Adil, Athira Setira Agussatriana Agustina Mutia Ahmad Farih Dzakiy Ahmad Yani Aisah Apridayani Aji Komarudin Ambok Pangiuk Amzul Rifin Andi Reni Andi Saadillah Andi Wafiah Anzu Elvia Zahara Ardi Megantoro Arham Nawawi Ari Wibowo Ari Wibowo Asnath Maria Fuah, Asnath Maria Asrafi Asrafi Asriyani Amrullah Aulia Fajrin Aulia Tri Olivia Ayu Ashari Pasaribu Ayu Minarsi Bambang Kurniawan Budi Baharudin Cahyo Budi Nugroho Chandra Defta Rusdwinanto Clarissa Najwa Chaliza Deasy Yunita Siregar Deddy Dwi Arjanto Dedy Dwi Arjanto Dewi Purnasari Dewi Satria Ahmar Dian A.S Parawansa Dian Rohani Siburian Domi Kamsyah Dyah Rachma Wijayanti H.P Edit Lesa Aditia Ekasari Dimbarokke Erwan Setyanoor Fahmi Idris Fahri Albar Harahap Farina Fakhruddin Fariyanti, Anna Fathuddin Abdi Fathul Qasthari Abdillah Fauziah Umar Fedia Restu FERDIANSYAH SAING Fifi Nola Sari Fika Nadila Fitri Handayani Gawan Sagoro Gio Qaedy Auzan Gulnara Fakhraddin Shukurova Haeriah Hakim Hanifah Widiastuti Haris Maupa Havifa Havifa Hijrinia Kusumaning Ayu Ihsan Saputra Iman Kristian Halawa Irfan Kurniawan Ita Apriana Kinas James Siregar Kennia Rismaratri Lamhot E. Pakhpahan Lia Wardati Lilis Lilis M. Baihaqi M. Nazori Mahyuddin Mar’atussolehah Mar’atussolehah Masnur Maulana Yusuf Meida Perwira Antartika Meigia Nidya Sari Melia Wardani Rasiha Misnariah Idrus Moh Ibnu Faruk Fauzi Mohammad Hidayat H. Makatu Ms. Muthmainnah Mufti Fathonah Muvariz Muhammad Aldi Akbar Muhammad Asdar Muhammad Syafei Gozali Muhammad Toaha Nadilla Alfina Nafisa Aulia Martsyah Naufal A Prasetyo Naufal Abdurrahman Prasetyo Nazwa Hasanatul Hikmah Nidia Yuniarsih Nirwana Nirwana Nisar Noor Helmalia Agus Novi Mubyarto Nugroho Pratomo Ariyanto Nugroho Pratomo Aryanto Nur Fitria Pujo Leksonowati Nur Rohimah Nur Tajdidah Nurjannah Nurjannah Nurman Pamungkas Nurul Laili Arifin Nurul Lathifah Nurul Ulfah Otto Randa Payangan Patmasari, Andi Prihadi Setyo Darmanto PUTRI OKTAVIANI Qurrata Ayunin Rachman Jaya Rahmah Tulwaidah Randy Saputra Renaldi Yulvianda Rendi Rostan Reni Febriani Rini Erina Risna Wulandari Satria Negara Risqi Aldian Deni Rizal Lutfi Aziz Rizki Kurnia Husain Rudy Priyanto Saifudin Asrori Saiful Akhyar Lubis Sapto Wiratno Satoto Selvy Anggriani Syarif Sembiring, Rinawati Siti Anisaul Khoiriyah Siti Haerani Sofia Ningsih Rahayu Putri St Rahma Syam Ali Sumardi Lasise Sutoyo, Mochammad Arief Hermawan Syahirun Alam Syaloom lestari Simanjuntak Syamsiar, Syamsiar Titin Agustin Nengsih Uus Rusmawan Wa Ode Zusnita Muizu Wahda, Wahda Wardhani Hakim Widodo Widodo Wilda Utami Yasnur Asri Yogantara Yogantara