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REPRESENTATION OF ISLAM IN THE 2019 PRESIDENTIAL ELECTION DISCOURSE ON SOCIAL MEDIA Fahmi, Muhammad
Indonesian Journal of Interdisciplinary Islamic Studies (IJIIS) Vol. 3, No. 2, March 2020
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ijiis.vol3.iss2.art4

Abstract

This study aims to see how religious discourse in the presidential election is represented in social media. The study concludes as follows: First: Presidential Election 2109 represents three discourses namely: Discourse on Religion and Candidacy of Candidates, Discourse on Politics and Badar War and Discourse on Ulama and Power. Second: Factors that influence representation are: political factors, religious interpretations and digital culture. On political factors, it appears that religion is politicized in the 2019 Presidential Election because religion alone provides political benefits. So for political purposes the power of religious politicization in the 2019 Presidential Election becomes a necessity. Meanwhile, on the factor of religious interpretation, it was concluded that religious interpretation influenced the representation of the 2019 Presidential Election discourse. Religious interpretation was used as a legitimate tool to support or reject certain candidates. Likewise with the digital world, the representation of religious discourse can be so massive, precisely because it is influenced by digital culture that has touched all aspects of human life, including religion. Through the digital world of marketing and the 2019 Presidential Election campaign can be faster, cheaper and more effective even though it has raised concerns over the future and integration of the Unitary Republic of Indonesia. The open nature of the digital world makes open conflict so that it has the potential to trigger national divisions.
Wajah Baru Pembelajaran Pendidikan Agama Islam Menggunakan Media Puzzle Muhammad Fahmi; Ainul Halim; Abdul Mu'id
DAARUS TSAQOFAH Jurnal Pendidikan Pascasarjana Universitas Qomaruddin Vol. 2 No. 1 (2024): Desember 2024
Publisher : Pascasarjana Universitas Qomaruddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62740/jppuq.v2i1.176

Abstract

This study is entitled "The New Face of Islamic Religious Education Learning Using Puzzle Media at SDN Windu Karangbinangun." This study aims to explore the use of puzzle media in Islamic Religious Education (PAI) learning and to determine students' responses to its use. We conducted the study at SDN Windu Karangbinangun, Karangbinangun District, Lamongan Regency. This study uses a qualitative descriptive approach, which collects data through observation, interviews, and documentation. The results of the study indicate that using puzzle media in PAI learning can increase students' learning motivation. This media allows students to learn in a beneficial way, as well as increase involvement and interaction in class. Students' responses to the use of puzzle media are very positive. They feel more motivated and interested in following PAI lessons. Puzzle media also helps them better understand the subject matter and improve their cognitive abilities. This study makes an important contribution to innovation in PAI learning methods by emphasizing the importance of using interactive and interesting media. We hope that educators and other researchers can use the results of this study as a reference to develop effective and enjoyable learning methods.
STRATEGI PENERAPAN DIGITALISASI DALAM LAPORAN KEUANGAN UNTUK MENINGKATKAN DAYA SAING UMKM DI ERA INDUSTRI 4.0 Fahmi, Muhammad; Aswat, Ibnu
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i2.4617

Abstract

This study aims to identify the current conditions, challenges, benefits, and obstacles in the implementation of digitalization of financial reports for MSMEs in Indonesia, as well as to formulate effective strategies and the role of the government in supporting the process. The research method used is qualitative with a phenomenological approach. The study focused on MSMEs in Pontianak City as the object of study. The results of the study indicate that although digitalization of financial reports offers significant benefits such as increased efficiency, accuracy, and accessibility of real-time financial data, MSMEs still face various obstacles. The main challenges include limited technological infrastructure, lack of digital literacy, limited capital for investment in technology, and resistance to changing from traditional to digital methods. Effective strategies include providing training and technical assistance, developing adequate digital infrastructure, and easy access to affordable accounting software. This study also highlights the important role of the government and related stakeholders in supporting the digitalization of MSMEs through policies, regulations, and funding programs.
Palembang City High School Mover’s Use of School Digitalization to Enhance Learning Quality Khairani, Neneng; Wardiah, Dessy; Fahmi, Muhammad
PPSDP International Journal of Education Vol. 4 No. 2 (2025): PPSDP International Journal of Education
Publisher : Perkumpulan Program Studi Doktor Pendidikan (PPSDP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59175/pijed.v4i2.430

Abstract

This research aims to explore and analyze the impact of implementing school digitalization to improve the quality of learning in Palembang City High School mover. The study uses a qualitative approach with a descriptive method and was conducted at SMA Negeri Sumatera Selatan, SMA LTI IGM Palembang, and SMA Negeri 18 Palembang. Data collection techniques included interviews, field observations, and documentation studies. The results show that the implementation of digitalization has contributed to enhancing the quality of learning. School digitalization provides opportunities for teachers and students to experience a more flexible and effective learning process tailored to individual needs. It has been integrated into various aspects, such as the learning system, diverse learning media, school administration, student activities, and teacher development. This study is useful for providing additional information about school digitalization and its benefits in relation to the quality of education currently being implemented in Indonesia.
The Role of Principal Leadership in Improving Educational Quality: Insights from Indonesia Zulfahmi, Zulfahmi; Putra, Alhadi Yan; Fahmi, Muhammad
PPSDP International Journal of Education Vol. 4 No. 2 (2025): PPSDP International Journal of Education
Publisher : Perkumpulan Program Studi Doktor Pendidikan (PPSDP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59175/pijed.v4i2.540

Abstract

This study explores the leadership strategies adopted by the principal of SMAN 22 Palembang in enhancing educational quality. Employing a qualitative case study approach, data were collected through in-depth interviews with principals, teachers, and students. The findings reveal that a transformational leadership style marked by inspiration, empowerment, and innovation significantly improves teacher motivation and performance. Additionally, community support and adequate resources were found to be critical factors. This study underscores the importance of developing transformational competencies in school leadership and recommends targeted training programs and an environment conducive to continuous professional development.
Utilization of the Canva Platform as a Project-Based Learning Strategy on Quranic Verses in Madrasah Rosyidah, Laily; Syafi’i, Imam; Fahmi, Muhammad
Southeast Asian Journal of Islamic Education Vol 8 No 1 (2025): Southeast Asian Journal of Islamic Education, June 2025
Publisher : Faculty of Education and Teacher Training of UINSI Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/sajie.v8i1.10532

Abstract

In a time of ever-changing education, technology is essential for improving the learning experience. The objective of this research is to examine how the Canva platform is utilized as media for implementing project-based learning in the instruction of Qur’anic verses related to patience and optimism at MTs Bustanul Arifin, particularly in class VII A. The research method used a qualitative approach with a field research design. The subjects in this study consisted of 2 Islamic Religious Education teachers and 32 class VIIA students. Data were collected through observation, interview, and documentation techniques, then data analysis was carried out systematically through the stages of data condensation, data presentation, and conclusion drawing. Teachers act as the main informants in providing information related to the learning strategies used, while students become additional data sources through active participation in the observed learning process. The results suggest that Canva has the potential to boost student participation and curiosity by providing interactive and imaginative educational opportunities. Several obstacles were recognized, such as challenges in replicating Qur’anic text, a lack of design expertise, and time management difficulties when finishing the tasks. Nonetheless, implementing Canva as a project-based learning approach fosters the enhancement of 21st-century skills like critical thinking, teamwork, effective communication, and innovation, all while enhancing the quality of learning experiences. The study's findings suggest that incorporating technology into education can enhance students' comprehension of the subject matter more practically and contextually, leading to increased motivation and improved learning outcomes.
The Influence of PSAK 71 Implementation on Firm Value with Investor Confidence as a Moderating Variable Harjanto, Arief; Yantiana, Nella; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina F
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3286

Abstract

This study aims to analyze the influence of the implementation of the Indonesian Financial Accounting Standards Statement (PSAK) 71 on firm value, with investor confidence as a moderating variable. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with a causal-comparative research design was employed. The data were analyzed using SPSS version 25.The results indicate that the Allowance for Impairment Losses (CKPN), as a representation of PSAK 71 implementation, has a significant effect on firm value. This is evidenced by a significance value of 0.000 and a t-statistic of -17.685, which exceeds the critical t-value, thereby supporting the first hypothesis. However, investor confidence does not moderate the relationship between CKPN and firm value, as demonstrated by a t-statistic of -0.435, which is below the critical t-value, and a significance level above 0.05. These findings suggest that although CKPN influences market perceptions of risk and corporate valuation, investor confidence is not yet strong enough to mitigate this effect. This study contributes to the understanding of the dynamics surrounding the application of PSAK 71 and market perceptions of financial stability in the banking sector.
The Role of Audit Quality in Moderating the Relationship Between Corporate Governance, Ownership Structure, and Earnings Management Wulandari, Rahmaniar; Ikhsan, Syarbini; Helmi, Syarif M; Fahmi, Muhammad; Dosinta, Nina F
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3290

Abstract

This study aims to examine the role of audit quality in moderating the relationship between Good Corporate Governance (GCG), ownership structure, and earnings management in banking sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this study is quantitative, with data analysis using SPSS 25. The sample used in this study consisted of banking sector companies listed on the Indonesia Stock Exchange, with data obtained from the company's annual report. The results of the study indicate that GCG has a significant effect on earnings management, indicating that good GCG implementation can increase transparency in earnings management. Ownership structure does not have a significant effect on earnings management, indicating that direct control by the owner is not strong enough to influence earnings management in the Indonesian banking sector. Audit quality is proven to moderate the effect of GCG on earnings management, meaning that high audit quality strengthens the relationship between GCG and more transparent earnings management. Audit quality moderates the effect of that good external monitoring can increase the effectiveness of monitoring carried out by owners.
Determinants of Transfer Pricing in Energy Sector Companies with Managerial Ownership as a Moderation Hutabarat, Auro Osti Berliana; Yantiana, Nella; Fahmi, Muhammad; Dosinta , Nina Febriana; Helmi, Syarif M
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3305

Abstract

The purpose of this research is to analyze the effect of leverage and profitability on transfer pricing with manajerial ownership as the moderating variable. The population in this research were energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling method used was purposive sampling, the overall sample used in this study was 175 annual financial report from 35 companies. The findings reveal profitability do not have a significant effect on transfer pricing, leverage and manajerial ownership  have a significant effect on transfer pricing, but manajerial ownership can not significantly moderate the relationship between profitability and transfer pricing  
The Effect of Good Corporate Governance on The Value of IDX 30 Companies Listed on The Indonesia Stock Exchange Awvada, Nida; Espa, Vitriyan; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3310

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) on firm value in companies listed in the IDX30 index on the Indonesia Stock Exchange. The background of this research stems from the growing importance of GCG implementation, particularly after the 1997 Asian financial crisis, where internal issues such as weak institutional supervision and poor investment decisions were identified. The study adopts a quantitative approach, utilizing secondary data from annual reports and financial statements of IDX30 companies. Analytical methods include classical assumption tests and multiple regression analysis to determine the effect of GCG variables such as board of commissioners, independent commissioners, audit committee, and institutional ownership on firm value. The results show that GCG practices significantly affect firm value. This finding reinforces the notion that good governance practices enhance transparency, accountability, and stakeholder trust, which are critical in boosting the company's market performance and attractiveness to investors.
Co-Authors , Elfitra Desy Surya ., Hartutik Tutik ., Syaifuddin Abd. Rouf, Abd. Abdul Aziz , Nor Azni Abdul Mu'id Abdul Muhid, Abdul Abdul Rahman Kadafi Abidin, Syahrul Achmad Muhibin Zuhri Achmad Syarifudin, Achmad Adi Mansah Afiqah, Nisa Afni, Afrida Nur Ahmad Fajri Ahmad Ghiffari Ahmad Yusam Thobroni, Ahmad Yusam AHMADI Ainul Halim Aldi Khusmufa Nur Iman alexander Alfarizi, Muhammad Salman Alfiah Hayati Alfiano, Jofanka Ali Amin, Irsyad Ali Mas’ud Anita Rejeki Aprilia, Lulu Eka Arafat, Yasir Arcana, Kisanthini Arif Rohman Hakim Arsuni, Arsuni Asada Tjondro, Aldric Randy Asterina, Fenty Aswat, Ibnu Awvada, Nida Azhari Akmal Tarigan Azzahrah, Ardaniyatus Baginda Oloan Lubis Binmong, Sorhibulbahree Cahya, Angela Restu Carolina, Rika Celine, Devi Rofidah Chovifah, Anisatul damanhuri , Damanhuri Damayanti, Fera Dana Kusuma, Suteja Wira Demircan, Turan Deris Stiawan Dessy Wardiah, Dessy Dewi, Firli RP. Dhuha, Moch. Chafid Dicky Hariyanto, Dicky Djazilan, Sukron Djunita Permata Indah Dosinta , Nina Febriana Dosinta, Nina F Edi Surya Negara Eko Supriyanto Ela, Nur Emmy Azizah, Rista Espa, Vitryan Eva Yuli Nirvana Evodila, Evodila Fadilah, Neti Rosiana Fahmi Anwar Tanjung Fahrozi, Ridwan Faiqoh, Kholisotul Faisal Akbar Faizin, Moh. Fajri , Ahmad Fakhrur Rozi, Fakhrur Fanani, Miftakhul Farida, Zalfa Iklil Farihatul Ismaniyah Fathia, Alya Shofi Fattya Ariani Febriani, Adelia Febrina, Poppy Finetri, Mahdaro Firdausiyah, Nuri Junanul Fitri Handayani Fitri Latifah, Fitri Fitriyah, Latifatul Fuadiyah, Fina Qotrunnada Gumulya Sonny Marcel Kusuma Habiby, M. Nuril Anwar Hamzani, Umianty Hamzani, Umiaty Hanani, Razif Hanik Yuni Alfiyah, Hanik Yuni Hannase, Mulawarman Harahap, Novita Sari Harahap, Riva Ubar Harahap, Tinur Rahmawati Harapan, Edi Hariadi, Dedi Harjanto, Arief Hartati, Sawitri Yuli Haryaka, Usfandi Hasanah, Ummi Helisa Noviarty Helmi, Syarif Helmi, Syarif M Helmi, Syarif M. Helmi, Syarif Muhammad Henny Destiana Hermansyah Hermansyah Hidayah, Ahdiyatul Hidayat, Rifki Maulana Hijriah, Amanah Husniyatus Salamah Zainiyati Hutabarat, Auro Osti Berliana Ibnu Rusdi Idris, Muhammad F. Ikhsan, Syarbini Ilun Mualifah, Ilun Imam Syafii, Imam Imam Syafi’i Indah Rahayu Irrandy Andhana Nuriza Irwan Irwan Isfandayani Ishak Komarudin Iskandar Muda Istianto, Puspo Vandy Izzah, Himmatul Jamil, Arniza KM. Janisriwati, Sylvia Juanda Astarani Kadarisman Kadarisman Kahfi, Mas'ady Ashabul Karpriana, Angga Permadi Kesuma, Sambas Ade Khairani, Neneng Khan, Faisal Iqbal Ahmad Khristina Yunita Kiagus M Dimas Cattur Raihan Kiki Anita Rahmawati Kurnia Krisna Hari Kusuma, Gumulya Sonny Marcel Labibah Sayaka Ilma Latius Hermawan Lauwrence, Miske Lesmana, Muhammad Taufik Lilik Huriyah Lisanul Uswah Sadieda Litazkiyyah, Litazkiyyah Liza, Fitri Luqman Hakim Lutfiyah, Siti Khumairotul M. Fajri Hidayatullah Ma'mun, Adam Sukron Maharani Maharani, Westri Maldin, Siska Amelia Masdar Hilmy Masmuh, Muhammad Mukti Arif Masmuh, MuhammadMuktiArif Mas’ud, Ali Maulidia, Martarosa Maysaroh, Maysaroh Meilia Rosani Meilinda Meilinda Melan Susanti, Melan Mesra B Miftahul Ulum Miftakhul Jannah, Dias Ayu Mohamad Salik Mohdar, Mohdar Mohdari Mohdari Mohdari, Mohdari Muhamad Suryadi Muhammad Muhammad Andi Prayogi Muhammad Hafidh Ubaidillah Muhammad Hilman Fakhriza Muhammad Ihsan Muhammad Iqbal Muhammad Qurhanul Rizqie Muhammad Shafiq Muhammad Thohir Muluk, M.Islah Azharul Musfikianty, Rindy Mutiara Budi Azhar, Mutiara Budi Nadlir Nadlir, Nadlir Nafian, Muhammad Ni Nyoman Suarniki Nina Febriana Dosinta Ningsih, Nurul Hutami Nisa’, Zakiyatul Novien Rialdy Nur Ahyani Nur Fadlilah, Fikki Arsyi Nur Fadlillah, Fikki Arsyi Nurhaolillah Nurubay, Dayang Nisyrina Nurul Inayati Nuruzzaman, Muhammad Adib pengelola, pengelola Permadi, Muhammad Syafrani Prasasti, Ian Harum Prasetia, Senata Adi Prastyo, Heru Purno, Marhaendro Puteh, Tarmizi Putra, Adirama Chrisna Putra, Alhadi Yan Putra, Ginanjar Satria Putra, Sudarmadi Putri Hergianasari Qodliyah Amanatil Husna Qodri, Renaldi Qudus Nofiandri Eko Dwi Sucipto Qurratina, Noor Shania R. Melda Maesarach Rahayu, Indah Rahma, Farah Aliya Rahmania, Erfin Walida Rahmat Tri Yunandar Rahmawati Ramayanti, Indri Ramzi Amin, Ramzi rasyid, soraya Ratna Noviani Rezki, Muhammad Rima Mediyana Sari Rina Yuliani Riski, Yandariani Rizma Adlia Syakurah Rizqiyah, Afi Rohmatika, Aulia U. Romulo Simanjuntak, Triesanto Rosiana Fadilah, Neti Rosyidah, A'liyatur Rosyidah, Laily Rudi Kurniawan Rudy Kurniawan S. Sugiharto Sabirin Sabirin, Sabirin Sabri Saefullah Azhari Safitri, Novia Angga Saidah, Anis Saputra, Rizki Saputri, Galuh Sari Rusmita Sari, Anita Novita Sari, Widia Eka Sarimastini, Agustina Selvanus, Selvanus Senata Adi Prasetia Septri Yuspita Setiawan, Riski Sholihah, Firdah Ni’matus Simarmata, Nada Farisya Siti Fatimah Siti Jamilah Siti Nurdiani Siti Raudah Sofia Sofia, Sofia Suciarty A H, Vionna Sugianto Sugianto Sugiharto, Henry Surachman, Tisna Sutanta Sutanta, Sutanta Suwatah Suzitra, Rayen Syafi'i, Imam Syafi’i, Imam Syafril Syafril Syafril Syahbandi Syahbandi Syahputra, Sendi Syahril Syaifuddin Syaifuddin , Syaifuddin Syaifuddin Syaifuddin Syamputra, Dhani Nur Indra Taufik Ridwan, Taufik Tezar, Muhammad Titien Agustina Tri Widayatsih, Tri Tri Wulan Sari, Tri Wulan Ulfianti Vitriyan Espa Vivy, Vivy Wahyudi, Fikri Walian, Anang Wening Udasmoro Widianti, Elisa Wiji Raharjo Winda Septiani Barasa Wirmansyah, Aulia Fadhila Wulandari Wulandari Wulandari, Rahmaniar Yamin Nuryamin Yana Iqbal Maulana Yani Suryani Yantiana, Nella Yasmirah Mandasari Saragih Yudia, Efran Yudiar, Yudiar Yuliani Yuliani Yunita, Ita Zahroh, Jamilatus Zulaini Zulfahmi Zulfahmi Zuraidah, Ida