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Analysis of Internal Audit, Audit Committee, and Board of Commissioners on the Quality of Financial Report Disclosure Suparlan, Suparlan; Dewi Masitah; SettingsLulu Ilmang Suro; Andini Melinia Sari
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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Abstract

The quality of financial report disclosure refers to the extent to which financial information is presented in a timely, transparent, accurate, and complete manner to meet the needs of stakeholders, including investors, regulatory authorities, and the public. Empirical studies show that the effectiveness of internal audits, audit committees, and boards of commissioners plays a crucial role in determining the quality of financial report disclosure. This is particularly relevant in the context of banking companies, which face challenges related to regulations, transaction complexity, and public trust. This research used data from 47 banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research method employed multiple linear regression analysis. The results show that the number of internal audit members, audit committee members, and board of commissioner members has a significant impact on the quality of financial reports, as reflected in the number of pages in the annual report.
SAYYIDAH KHADIJAH AL-KUBROH AND SYARIFAH KHODIJAH AL-HINDUAN: The Idol and Inspiration of Contemporary Women from The Perspective of Sufism and Islamic Postfeminism Dewi Masitah
Living Sufism: Journal of Sufism and Psychotherapy Vol. 4 No. 1 (2025): June
Publisher : Program Studi Tasawuf dan Psikoterapi Fakultas Ushuluddin Universitas Annuqayah Guluk-Guluk Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/ls.v4i1.717

Abstract

This research explores two prominent Muslim female figures, Sayyidah Khadijah al-Kubroh and Syarifah Khodijah al-Hinduan, within the context of Islamic Sufism and postfeminism. These two figures were selected not only for their historical importance in shaping Islamic civilization, but also as role models, idols, and inspirations for modern Muslim women who are currently faced with the confrontation between public and domestic duties. The purpose of this research is to analyze the examples of spiritual and social behavior provided by these two figures to contemporary Muslim women using a hermeneutic approach and the type of research is descriptive qualitative and narrative analysis. This research shows that these two figures are perfect role models for Muslim women by implementing spiritual and social values.
EDUCATION MANAGEMENT CONTEST AT NAHDLATUL ULAMA BANGILAN ELEMENTARY SCHOOL, PASURUAN CITY AND BINA INSAN CENDEKIA ISLAMIC SCHOOL, PASURUAN CITY IN IMPROVING THE QUALITY OF STUDENTS Syahrul Firmansyah; Dewi Masitah
International Journal of Multidisciplinary Reseach Vol. 1 No. 3 (2025): Agustus
Publisher : International Journal of Multidisciplinary Reseach

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Abstract

This study examines the contestation of educational management in two faith-based elementary schools in Pasuruan City: SD Unggulan Nahdlatul Ulama (NU) Bangilan and SDIT Bina Insan Cendekia. The research focuses on the management strategies applied and the ideological, structural, and cultural factors influencing their differences. Employing a qualitative approach with a multiple case study design, data were collected through in-depth interviews, participatory observation, and document analysis. The findings reveal that SD NU Bangilan adopts a participatory-cultural management model emphasizing Ahlussunnah wal Jama’ah values, pesantren traditions, and community involvement. In contrast, SDIT Bina Insan Cendekia applies an integrated Islamic school management model that is systematic, disciplined, and indicator-based, supported by digital tools. The ideological orientation (NU vs tarbiyah), organizational structure, and school culture significantly shape distinct management patterns and influence student quality outcomes. In conclusion, the contestation between the two schools reflects not merely competition but also a constructive contribution of religious ideologies in fostering quality Islamic elementary education that is competitive and contextually relevant.
The The English Of Santri At Pasuruan Pesantren  Jurgen Habermas' Perspective Dewi Masitah
JETS: Journal of English Teaching Strategies Vol. 1 No. 1 (2022): March
Publisher : JETS, English Department of IAI Uluwiyah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47759/jets.v1i1.233

Abstract

This study aims to answer the following questions: First, how important is English for students at Pesantren Pasuruan? Second, what is Jurgen Habermas's view of the rational actions of pasuruan students in speaking English. This study uses a sociological approach and uses qualitative research methods. As an analytical tool, the researcher uses Jurgen Habermas' theory of communication rationality. The results show that first, the pesantren in Pasuruan in terms of character is very varied, there are economic boarding schools, integrated pesantren, multicultural pesantren, health pesantren, salafiah pesantren, da'wah pesantren, and social pathology pesantren. There are several Islamic boarding schools in Pasuruan, including the first, the Ahlussunnah wal Jamaah Islamic Boarding School which consists of several Islamic boarding schools affiliated with NU, Muhammadiyah Islamic Boarding Schools, and Salafi (Wahabi) Islamic Boarding Schools. Santri from Shia, NU, Muhammadiyah and Salafi pesantren all say that English is very important. They learn it in school with special subjects in English. Among the pesantren, there is only one boarding school that learns English not only at school but they are serious about studying English intensively in a foreign language development institution (LPBA) Al-Yasini. Second, according to Habermaas santri are subjects who have religious knowledge and English language skills must be able to produce communication (da'wah) that express Islamic symbols that uphold truth, honesty, accuracy in implementing norms. Da'wah for students to the community does not happen by chance but is an instructive rational action in the fact that students as actors orient themselves towards achieving a broader understanding of da'wah and all aspects by using English so that there are people everywhere who have an agreement, a good understanding of Islam. . This means that the target of rational communication is to understand people that Islam is grace, flexible, beautiful and not harsh, and anarchic. The implication of Habermas' rational theory of communication is that before reaching the goal or consensus is to have a process of training in communication that is repeated in Islamic boarding schools and takes a long time to gain knowledge of language and Islamic knowledge to understand the community.