Garuda - Garba Rujukan Digital

A Systematic Literature Review: The Relationship Between Indonesian Culture and Other Aspects Mubarok, Husni; Fadilah, Nurul; Toyyib, Moh
Journal Intellectual Sufism Research (JISR) Vol 3 No 2 (2021): Journal Intellectual Sufism Research (JISR)
Publisher : http://jagadalimussirry.com/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52032/jisr.v3i2.95

This article aimed to present the relationship between Indonesian culture with various aspects (education, welfare, arts, and religion) and showing the uniqueness of Indonesian culture. The procedural of this systematic review used the Suprapto et al., (2020) guided method, including defining the purpose, conducting literature, selecting articles, reading full paper, abstracting data, and performing analysis. The articles' criteria to be analyzed must be in the English version, published in the social sciences citation indexed (SSCI) journal in the period of 2016-2020. The articles included four fields (education, welfare, art, and religion) as a representation of Indonesian intercultural in several aspects. The result of this study showed that there was an interplay between Indonesian culture and four aspects of the fields, even between aspects. Although Indonesia has a lot of cultures and several aspects would be influenced, however, religion is the strongest aspect related to Indonesian culture.

odus Kejahatan Cyber di E-Commerce: Strategi, Ancaman, dan Cara Menghindarinya Nur Faizah, Yustin; Eklamsia Sakti; Toyyib, Moh
JBT (JURNAL BISNIS dan TEKNOLOGI) Vol. 12 No. 1 (2025): JURNAL BISNIS DAN TEKNOLOGI
Publisher : Nsc Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62045/jbt.v12i1.400

Penelitian ini bertujuan untuk mengungkap modus operandi kejahatan siber (cybercrime) yang terjadi melalui e-commerce. Penelitian ini menggunakan pendekatan kualitatif dengan metodologi fenomenologi untuk memahami berbagai pola perilaku kejahatan dalam transaksi daring. Data diperoleh melalui wawancara dengan pihak-pihak terkait.Hasil penelitian menunjukkan bahwa transaksi online memberikan manfaat bagi penjual dalam memperluas pasar dan membantu konsumen memenuhi kebutuhannya dengan lebih mudah. Namun, berbagai modus kejahatan juga ditemukan dalam ekosistem e-commerce. Beberapa di antaranya meliputi pembuatan akun kloningan untuk memanfaatkan cashback dan poin reward, peretasan akun pengguna, pencurian data kartu kredit saat transaksi, serta pencemaran nama baik produk pesaing dengan tujuan meminta ganti rugi. Kasus-kasus dengan nilai kerugian kecil sering kali tidak dilaporkan ke ranah hukum karena biaya litigasi yang tinggi dibandingkan dengan jumlah kerugian yang dialami.

Efektifitas Penggunaan Media Cat Air dalam Mengenalkan Warna Kombinasi pada Anak Usia Dini di TK Manbaul Ulum Toyyib, Moh
WALADI Vol 2 No 2 (2024): Desember
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/waladi.v2i2.490

This article proves that the use of watercolor media can provide convenience for young children (AUD) in understanding and creating new colors through the process of mixing basic colors. This research was conducted at Mambaul Ulum Kindergarten, West Lantek Village. The introduction of color combinations is a very urgent part of developing creativity in early childhood (AUD). Watercolor media is an effective tool to support this learning process because it is flexible, interesting and easy for children to use. This research aims to identify the effectiveness of using watercolor media in introducing the concept of color combinations to young children. The method used is a descriptive qualitative approach through observation and documentation of children's activities when using watercolors. The results of the research show that through watercolor media, children can more easily understand and create new colors through the process of mixing basic colors. This activity also encourages the development of children's fine motor skills, imagination and creative thinking skills. But some children have difficulty controlling brush movements and mixing colors well. This may be due to lack of experience and fine motor skills that are not yet fully developed at their age. To overcome this, researchers provided more intensive guidance and support to these children. Apart from that, the children looked enthusiastic and more involved in learning activities.

ACCRUAL-BASED ACCOUNTING IN PUBLIC HEALTH CENTER BLUD: ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY Zuhdi, Rahmat; Toyyib, Moh; Faizah, Yustin Nur
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7126

This study explores the significance and challenges of implementing PSAP 13 accrual in Public Health Center BLUDs. Using a qualitative approach with a phenomenological method, data were collected through in-depth interviews, direct observations, and documentation studies. Triangulation was conducted across sources, techniques, and time to ensure data validity. Therefore, this study found that transitioning from a First Level Health Facility (FKTP) to a BLUD has significantly impacted accounting practices. The adoption of PSAP 13 accrual accounting places a substantial burden on health workers, requiring them to prepare seven financial reports. However, only two of the reports are actively used for decision-making, while the other five serve as mere formalities. Frequent errors occur in recording specific accounts due to limitations in the SIMDA application and a lack of understanding of accrual concepts among human resources. This situation creates stress, anxiety, and frustration, heightened by strict deadlines and audit pressures. Many Public Health Centers struggle with implementation, highlighting unpreparedness and a sense of forced compliance. Furthemore, this study recommends the need for targeted training and system enhancements to support practical accrual-based accounting in BLUDs.

Efektifitas Penggunaan Media Cat Air dalam Mengenalkan Warna Kombinasi pada Anak Usia Dini di TK Manbaul Ulum Toyyib, Moh
WALADI Vol. 2 No. 2 (2024): Desember
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/waladi.v2i2.490

This article proves that the use of watercolor media can provide convenience for young children (AUD) in understanding and creating new colors through the process of mixing basic colors. This research was conducted at Mambaul Ulum Kindergarten, West Lantek Village. The introduction of color combinations is a very urgent part of developing creativity in early childhood (AUD). Watercolor media is an effective tool to support this learning process because it is flexible, interesting and easy for children to use. This research aims to identify the effectiveness of using watercolor media in introducing the concept of color combinations to young children. The method used is a descriptive qualitative approach through observation and documentation of children's activities when using watercolors. The results of the research show that through watercolor media, children can more easily understand and create new colors through the process of mixing basic colors. This activity also encourages the development of children's fine motor skills, imagination and creative thinking skills. But some children have difficulty controlling brush movements and mixing colors well. This may be due to lack of experience and fine motor skills that are not yet fully developed at their age. To overcome this, researchers provided more intensive guidance and support to these children. Apart from that, the children looked enthusiastic and more involved in learning activities.

PEMBENTUKAN KEMAMPUAN MENGHAFAL SURAH AL FATIHAH PADA ANAK USIA DINI : (Studi Kasus dalam keluarga Hafidzul Qur'an di Desa Tlagah) Toyyib, Moh; Syahid, ishaq
AL - IBRAH Vol 6 No 2 (2021)
Publisher : STIT Al - Ibrohimy Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61815/alibrah.v6i2.175

Pembentukan kemampuan menghafal yang akan ditulis dalam jurnal ini adalah kemampuan menghafal surah Al fatihah yang merupakan surah pertama dalam Al qur’an. Penanaman nilai-nilai agama melalui hafalan surah Al fatihah ini sangat baik dilakukan terhadap anak sejak usia dini. Kebiasaan yang diajarkan orang tua di rumah dalam membentuk hafalan surah Al fatihah ini menjadi alasan ketertarikan penulis untuk menulis jurnal ini. Tujuan dalam penuisan jurnal ini adalah sebagai bentuk perhatian pada orang tua agar bisa membiasakan serta mengajarkan kebiasaan yang baik sejak dini termasuk membentuk hafalan surah Al fatihah ini. Penelitian ini termasuk penelitian studi kasus di desa Tlagah Galis Bangkalan dan metode yang digunakan dalam penelitian ini adalah menggunakan metode triangulasi. Subjek yang akan diteliti sebanyak 3 kelurga tahfidzul qur’an yang berdomisili di desa Tlagah. Hasil yang diperoleh dalam penelitian ini adalah ada perbedaan metode dari ketiga keluarga tahfidzul qur’an tersebut yang sudah dibiasakan pada anaknya agar bisa menghafal surah Al fatihah ini, keluarga pertama yakni keluarga Gus Sodik dan Umi Sara yang membiasakan anaknya setiap mau jalan-jalan di atas sepeda motornya dibiasakan memperdengarkan dan melafadzkan ayat-ayat dalam surah Al fatihah tersebut. sedangkan keluarga Gus Toni dan neng Farideh membiasakan anaknya diperdengarkan ayat-ayat surah Al fatihah tersebut melalui media kaset dan hp. Dan keluarga terakhir adalah keluarga Gus Mujally dan Neng Atiqo yang membiasakan anak-anaknya diperdengarkan mulai dari sejak bayi saat masih dalam gendongan orang tuanya. Dari hasil wawancara ini penulis menyimpulkan bahwa ketiga keluarga ini sangat religius yang membiasakan anak-anaknya mulai sejak dini diperdengarkan surah yang dikenal dengan sebutan “Ummul Qur’an”ini meskipun metodenya berbeda tapi tujuannya tetap sama.

Tantangan Dan Peluang Dalam Penelitian Anti-Money Laundering Dengan Pendekatan Bibliometric Approach Faizah, Yustin Nur; Priyono, Fri Medistya Anke; Toyyib, Moh; Sakti, Eklamsia
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16206

This study aims to provide research opportunities for further research related to anti-money laundering actions. This research uses a bibliometric approach. After going through a purposive sampling selection process, 113 journals or articles were sampled for journals or articles. Data sources are from journals and articles published in Science Direct, Emerald Insight and Google Scholar. The search results show that Emerald Insight is the source of the most reviews or articles. The type of research that is often done is qualitative research with a literature review approach. 2019 was the year that gave the most reviews or articles. The United Kingdom (UK) is the subject country that performs this research the most. The Journal of Money Laundering Control is the most widely published. The Financial Action Task Force (FATF) is an area frequently covered in research. Journals are the most widely used source of data. Governmental and international regulations are urgently needed to enforce cases of money laundering and terrorist financing. Technology as a means of detection and prevention as well as the concept of AML is often used as a research object. This research provides knowledge and potential for future research.

KAJIAN TAFSIR AL-QUR’AN SURAH AL-AHZAB AYAT 59: Studi Komparatif Tafsir Al Misbah dan Tafsir – Tafsir Terdahulu Toyyib, Moh
AL - IBRAH Vol 3 No 1 (2018)
Publisher : STIT Al - Ibrohimy Bangkalan

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

Jurnal ini secara umum bertujuan untuk mengetahui penjelasan apa yang terkandungdalam surat al-Ahzab ayat 59. Secara lebih rinci tulisan ini menjelaskan pertama, mengetahui penjelasan surat al-Ahzab ayat 59dalam tafsir Al Misbah . Kedua, mengetahui penjelasan surat al-Ahzab ayat 59dalam tafsir-tafsir terdahulu yang sudah di jadikan rujukan oleh mufassirin setelahnya seperti tafsir Ath-Thobari, Ibnu Katsir dan Al-Qurtubi. Ketiga, menjelaskan penyebab perbedaan penafsiran surat al-Ahzab ayat 59 antara M. Quraish Shihab (pengarang tafsir Al Misbah) dan pengarang-pengarang tafsir terdahulu. Jurnal ini merupakan hasilkajian library research yang dimaksudkan untuk mengetahui perbedaan penafsiran surat al-Ahzab ayat 59menurut M. Quraish Shihabdan pengarang-pengarang tafsir terdahuludengan metode penafsiran muqarrin atau metode komparatif. IbnuKatsir, Ath-Thobari dan Al-Qurtubi cenderung mengatakan bahwa aurat wanita adalah seluruh tubuhnya serta yang boleh di tampakkan hanya satu pandangannya saja.Sementara, M. Quraish Shihab tidak cenderung mendukung pendapatyang mewajibkan wanita menutup seluruh badannya atas dasar bahwaseluruh tubuh wanita adalah aurat dan beliau cenderung mengatakan wanita yang penting memakai pakaian yang bisa dikatakan terhormat dalam adat istiadat di tempatnya. Ini bukan saja karena lemahnyaalasan-alasan yang mereka kemukakan, tetapi juga dengan tampilseperti yang mereka wajibkan berarti gugurlah fungsi hiasan atau keindahan dalam berpakaian, padahal al-Quran sendiri menyebutkanbahwa salah satu fungsi pakaian adalah hiasan. Adapun penyebabperbedaan para ulama dalam surat al-Ahzab ayat 59 adalah penafsiranmereka terhadap kata jalabibihinna dalam surat al-Ahzab ayat 59 dan dari penjelasan surat al-Nur ayat 31 yang mempunyai pembahasan senada dengansurat al-Ahzab ayat 59 yakni tentang kewajiban muslimah untuk berjilbab untuk menutup auratnya.

DRAMATURGY OF LORA ABBAS KATANDUR'S DA'WAH AMONG THE BIKERS IN PAMEKASAN Toyyib, Moh; Arini Fahma Qona’ati; Nafisah, Ikli; Asidiki, Moh Hamim; Nurdin, Ali; Fawaib
Wasilatuna: Jurnal Komunikasi dan Penyiaran Islam Vol. 6 No. 02 (2023): Wasilatuna: Jurnal Komunikasi Penyiaran Islam
Publisher : Program Studi Komunikasi dan Penyiaran Islam Fakultas Dakwah Universitas Islam Internasional Darullughah Wadda'wah Bangil Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/wasilatuna.v6i02.1070

This article analyzes the Dakwah (teach others about the beliefs and practices in Islam) by Lora Abbas Katandur using Erving Goffman Dramaturgy theory. The audience in his dakwah (Mad’u) is the community of bikers in Pamekasan. The data is collected through a case study, and then it is analyzed using textual qualitative method. The result shows that Lora Abbas successfully deliver his Dakwah to the bikers by pointing up the humanistic ideas. His Dakwah is well known as “Sholawatan dan Sarasehan Jalanan” which refers to dakwah conducted on the road. By using this approach, the Da’i (the one who teach Mad’u) also successfully in changing the image of Bikers who tend to be associated with bawl and illegal racing. Morever, the Da’i introduce himself as a role model involving how to speak, how to dress politely, and how to live the life in modesty. This study adds positive constribution to the existing literature about the development of dramaturgy theory in Dakwah. The result of this study is limited to Keywords: Dramaturgi, Dakwah, Da’i, Bikers

Pengaruh Gimmicks In Earnings Manupulation Shenanigans Terhadap Nilai Perusahaan Sakti, Eklamsia; Faizah, Yustin Nur; Toyyib, Moh
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.44

Penelitian ini bertujuan untuk menguji secara empiris perusahaan yang memiliki gimmick melakukan earnings manipulation shenanigans terhadap nilai perusahaan. Penelitian ini dilakukan ditiga negara yaitu Indonesia, Malaysia, dan Cina. Jumlah sampel yang digunakan adalah 400 data laporan keuangan. Earnings manipulation shenanigans diproksikan dengan days sales outstanding, rasio kualitas laba, rasio kualitas pendapatan, Beneish M-score model, dan real earnings management. Nilai perusahaan diproksikan dengan profit margin. Hasil penelitian ini membuktikan bahwa earnings manipulation shenanigans berpengaruh signfikan negatif terhadap nilai perusahaan.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search