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Koneksi Politik sebagai Katalisator Pengungkapan Laporan Terintegrasi di Indonesia Abrar, Abrar; Saputra, Dian; Rahim, Nurul Abdul
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9106

Abstract

This study examines the impact of capital structure and earnings quality on integrated reporting quality, moderated by political connection. The study responds to increasing demands for transparency, especially in emerging markets. It uses panel data from 2021–2023 (549 observations) of consumer goods firms listed on IDX, analyzed using random effects modeling in EViews 13. Findings show that earnings quality positively and significantly influences integrated reporting, while capital structure is insignificant. Political connection moderates these relationships, stressing the importance of institutional factors. Content analysis used has subjective limitations. This study contributes by integrating financial, political, and governance aspects into a comprehensive reporting framework.
Penguatan Bahasa Inggris bagi Ustaz untuk Mewujudkan Pesantren Bilingual: Program Pengabdian di Pondok Pesantren Darul Falah Mataram Abrar, Abrar; Arifin, Muhamad
Ibrah : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2025): Ibrah: Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/ibrah.v4i1.5872

Abstract

This community service program aimed to strengthen the English language skills of ustaz at Pondok Pesantren Darul Falah, Mataram City, West Nusa Tenggara, as part of a strategic effort to transform the pesantren into a bilingual institution. The program was conducted over three months (January–March 2024) using a participatory empowerment approach and practical pedagogy, involving 20 ustaz as active partners. The program's stages included a needs analysis through diagnostic tests and interviews, interactive training covering listening, speaking, reading, and writing skills, workshops for developing bilingual teaching materials, microteaching practice sessions with peer feedback, and evaluation through pre-tests, post-tests, and Focus Group Discussions (FGDs). The evaluation results showed a significant increase in the average score from 42.5 to 74.2. The ustaz also reported feeling more confident in using simple English expressions during teaching, and several took the initiative to create bilingual materials. The program had indirect impacts on students, who began to hear and use basic English vocabulary in daily learning contexts. Overall, this program demonstrates that a participatory empowerment model can effectively enhance ustaz’ competencies, foster a collaborative learning culture, and support the development of a bilingual pesantren that remains rooted in Islamic values. Looking ahead, the program is expected to serve as a replicable model for other pesantren and help strengthen their readiness to compete in a globalized era.
Nurcholish Madjid Weltanschauung: Educational Thought within the Framework of National Insight in Indonesia, 1971-2002 Fakhrian, Luthfi Ridzki; Abrar, Abrar; Budiaman, Budiaman
Fajar Historia: Jurnal Ilmu Sejarah dan Pendidikan Vol 9 No 2 (2025): Agustus
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/fhs.v9i2.30642

Abstract

Indonesia's civic and educational landscape has increasingly been fragmented by the rise of identity politics, ideological polarization, and the erosion of inclusive nationalism. Amidst this crisis, the educational thought of Nurcholish Madjid (Cak Nur) offers a transformative weltanschauung, a synthesis of Islamic ethics, national consciousness, and modern rationality. This study aims to critically investigate Madjid’s educational paradigm within the framework of wawasan kebangsaan (national insight), repositioning education not as dogmatic transmission but as civic moral formation. Employing a descriptive qualitative approach with critical historiographical methods, the research analyzes primary sources, including Madjid’s writings, interviews with key intellectuals, and institutional records, from 1971 to 2002. Anchored in the theories of Karl Mannheim and Antonio Gramsci, the study interprets Madjid as an organic intellectual whose vision is institutionalized through Universitas Paramadina, Madania School, and the Nurcholish Madjid Society. The findings reveal that Madjid’s inclusive educational praxis serves as both a moral critique and a civic alternative to ideological extremism in Indonesian schooling. His vision bridges Islam and Pancasila, integrates character education with democratic citizenship, and promotes pluralism as a religious imperative. The novelty of this research lies in contextualizing Madjid’s pedagogy as an instrument for rebuilding national character in postcolonial education, rather than reducing it to liberal theology. This paper contributes to global debates on religion, education, and civic ethics by proposing a homegrown Indonesian model that reconciles faith, diversity, and democracy. Madjid’s weltanschauung remains a viable blueprint for inclusive, ethical, and future oriented national education.
Strategi Pelatihan dan Pengembangan Atlet Bola Basket di SMA 8 Bulukumba Asdar, Andi Siti Nurhalizah; Armita, Andi; Azis, Akbar; Abrar, Abrar; Setiawan, A.Farhum; Wijayanto, Anggun Regitasari; B, Risman B
SPORTIVE: Journal Of Physical Education, Sport and Recreation Vol 6, No 2 (2022): September
Publisher : UNIVERSITAS NEGERI MAKASSSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/sportive.v6i2.76226

Abstract

This study aims to analyze the training and development strategies of basketball athletes at SMA Negeri 8 Bulukumba. Basketball is a sport that requires a combination of technical skills, physical condition, and optimal mentality. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, in-depth interviews with coaches and athletes, and documentation of training programs. The research subjects consisted of 1 main coach, 2 assistant coaches, and 15 basketball athletes of SMA Negeri 8 Bulukumba. The results showed that the training strategy applied includes basic technical training, physical condition development, game tactics and strategy training, and athlete mental development. The training program is carried out 4 times a week with a duration of 2 hours per session. Evaluation of athletes' abilities is carried out periodically every month using skill and physical condition tests. Supporting factors include adequate facilities, school support, and high athlete motivation. Meanwhile, inhibiting factors include limited training time, unfavorable weather, and students' academic load. The recommendations given are the need to increase the intensity of training, add variations to training programs, and collaborate with professional basketball clubs to improve the quality of training.
Integrating English Learning in Islamic Boarding Schools: A Contextual Approach to Mandalika's Tourism Landscape Abrar, Abrar; Widiati, Bidarita
Lingua Cultura Vol. 19 No. 2 (2025): Lingua Cultura (In Press)
Publisher : Bina Nusantara University

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

Abstract

While previous research has extensively explored English language teaching in formal educational settings and urban madrasahs, limited attention has been given to pesantren operating in tourism-influenced environments, particularly regarding how these faith-based institutions balance English language instruction with the preservation of Islamic identity and local cultural values. This research gap is significant given the increasing pressure on pesantren to prepare students for engagement with international tourism while maintaining their traditional religious mission. This study examined the integration of English language education within Islamic boarding schools (pesantren) located in Mandalika, a rapidly growing tourism hub in Central Lombok, Indonesia. The research aims to explore pedagogical practices in integrating English learning and tourism context, student engagement and perception, and institutional challenges and opportunities in delivering English instruction contextualized within local tourism and Islamic values. Using a qualitative case study approach, data were collected through semi-structured interviews, classroom observations, and document analysis at two boarding schools: Nurul Ijtihat Al-Ma'arif NU Lengser and Al-Irsyad Al-Islamiyyah. The findings revealed that teachers employ four main strategies: contextual module development, role-play simulations, cross-disciplinary projects, and limited field studies to embed tourism-based content in English instruction. These methods not only enhance language acquisition but also foster students' cultural literacy and confidence. Students demonstrated good engagement and a positive perception of learning English in tourism-related contexts, viewing it as both a practical skill and a means for religious outreach (da’wah). However, the study also identified critical challenges, including the lack of specialized materials, limited professional development, and ideological tensions regarding cultural preservation. Besides that, the study also found several opportunities for contextually appropriate integration have emerged, namely strengthening pesantren's economic role, multilingual cultural da’wah, and institutional collaborations. The study contributes original insights into contextualized English teaching in faith-based institutions and proposes pathways for culturally sensitive curriculum development that bridge education, economy, and spirituality.
Kebijakan Pemerintah Dalam Pertanggungjawaban Korporasi Dalam Tindak Pidana Kebakaran Hutan (Analisis Undang-Undang Nomor 11 Tahun 2020 Claster Bidang Kehutanan) Abrar, Abrar; Syam, Fauzi; Budhiarthie, Arrie
Journal of Law, Education and Business Vol 3, No 2 (2025): Oktober 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i2.6475

Abstract

Pembakaran hutan dan lahan dalam rangka pembukaan perkebunan, apabila terjadi kebakaran hutan yang meluas, dapat menimbulkan kerusakan lingkungan yang mengakibatkan terganggunya: kesehatan masyarakat, kegiatan pendidikan, kegiatan ekonomi dan transportasi darat dan udara, sehingga sulit untuk hidup sejahtera baik secara fisik dan spiritual. Bertempat tinggal, serta mendapatkan lingkungan hidup yang baik dan sehat merupakan hak masyarakat sebagaimana dimaksud dalam Pasal 28h ayat (1) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Selain itu, pelaku pembakaran hutan diatur dalam: Undang-Undang Nomor 41 Tahun 1999 juncto Undang-Undang Nomor 19 Tahun 2004 tentang Kehutanan, Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup, Undang-Undang Nomor. 39 Tahun 2014 tentang Perkebunan, KUHP dan Peraturan Mahkamah Agung Nomor 13 Tahun 2016 ternyata belum mampu menciptakan efek jera bagi pelaku kejahatan korporasi untuk membakar hutan dan lahan. Metode yang digunakan dalam penelitian ini adalah yuridis normatif, bersifat deskriptif analitis, dengan menggunakan Pendekatan Perundang-undangan. Pelaku aksi korporasi yang berulang kali membakar hutan harus mengupayakan penyelesaian hukum melalui pendekatan hukum pidana, hukum perdata berupa ganti rugi dan hukum administrasi berupa pencabutan izin pengelolaan izin usaha.
Pengembangan Pembelajaran Sejarah Berbasis Infografis dalam Meningkatkan Pemahaman dan Motivasi Belajar Siswa Sudibyo, Sigit; Kurniawati, Kurniawati; Abrar, Abrar
Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Vol 11 No 1 (2025): Maret
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jhm.v11i1.28207

Abstract

History learning in Vocational High Schools (SMK Dinamika Pembangunan 2 Jakarta) faces challenges, including low student motivation and comprehension. These challenges stem from the perception that history is a difficult subject and the limited time available for delivering materials. This study aims to evaluate the effectiveness of Indonesia’s history learning program by developing the History Infographic book as a learning resource. The research method used is Design-Based Research (DBR) with the Reeves model, which includes problem identification, design, implementation, and feasibility testing by education experts. The results indicate that the History Infographic book, specifically designed for the topic of the Japanese occupation in Indonesia, serves as an effective and engaging learning resource for 11th-grade vocational students. Infographics have proven to present information visually in a more appealing manner, aiding students in processing information and enhancing their understanding of complex historical materials. Therefore, this History Infographic book is considered suitable for use as a learning medium that supports students’ comprehension and motivation in history subjects in Vocational High Schools, in line with the applicable curriculum.
Buya, Spiritual Charisma and Political Contention in West Sumatra Abrar, Abrar; Alfadli, Alfadli; Huda, Yasrul; Taufik, Muhammad; Trinanda, Desip; Nasri, Ahmad Luthfy
Islam Realitas: Journal of Islamic and Social Studies Vol. 8 No. 2 (2022): December 2022
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/islam_realitas.v8i2.5569

Abstract

The article unravels the roles of buyas (charismatic scholar of the community) in coping with confidence issues amongst politicians who competed in the Limapuluh Kota Regency’ 2015 Regional Election in West Sumatra. The study aims to answer the following questions: first, what are the politicians’ motives to seek audience from the buya? Second, what are rituals and statements that the buya provide? As part of a qualitative research conducted within the Regency, the data were collected through in-depth interviews to four buyas and four candidates. The interview results were then analyzed through qualitative approaches. The result of the study indicates that politicians and their canvassers performed ‘political safari’ by visiting buyas upon becoming candidate hopefuls or being pronounced candidates by the Election Committee. It is worth noting that although buyas never rejected any politician or canvasser who wished to meet them, they were never involved in direct campaigns with the candidates or canvassers. In essence, buyas provide politicians a sense of legitimacy at a time when they are losing confidence in themselves. Eventually, as in all political competitions, there will always be victors and losers.
Saudi Vision: Reformasi Ekonomi Arab Saudi Hikmah, Citra Nur; Abrar, Abrar
PERIODE: Jurnal Sejarah dan Pendidikan Sejarah Vol. 1 No. 1 (2019): PERIODE: Jurnal Sejarah dan Pendidikan Sejarah
Publisher : Program Studi Pendidikan Sejarah Fakultas Ilmu Sosial dan Hukum Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/periode.011.3

Abstract

The economy of Saudi Arabia is dependent on natural resources, namely oil. These resources are limited resources and can be used up at any time, it is feared that it will disrupt the continuity of the economy of Saudi Arabia someday. Then added to the existing problems such as prices that fluctuations regarding petroleum, as well as conflicts between countries caused by petroleum problems. This is what makes Saudi Arabia start to worry about the problems that exist and try to break away from dependence and emphasize on human resources and public services. Through the Saudi Vision 2030 program announced on April 25, 2016, Saudi Arabia is trying to maintain its economic stability. Perekonomian Arab Saudi yang bergantung pada Sumber daya alam yaitu minyak bumi. Sumber daya tersebut merupakan sumber daya terbatas dan dapat habis kapan saja, hal itu dikhawatirkan akan mengganggu kelangsungan perekonomian Arab Saudi suatu saat nanti. Kemudian ditambah dengan permasalahan yang ada seperti harga yang fluktuasi mengenai minyak bumi, serta konflik antar negara yang disebabkan karena persoalan minyak bumi. Hal ini lah yang membuat Arab Saudi mulai khawatir dengan permasalahan yang ada dan mencoba melepaskan diri dari ketergantungan dan menekankan pada sumber daya manusia dan pelayanan umum. Melalui program Saudi Vision 2030 yang diumumkan pada 25 April 2016 Arab Saudi berusaha untuk menjaga kestabilan perekonomiannya.
Sejarah Pemikiran Kebangsaan Jakob Oetama Pada Surat Kabar Kompas 1970-2001 Nusaibah, Annida Allim; Abrar, Abrar; Martini, Sri
Fajar Historia: Jurnal Ilmu Sejarah dan Pendidikan Vol 5 No 1 (2021): Juni
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/fhs.v5i1.3597

Abstract

Nationality is needed by every Indonesian as one of the efforts to continue maintaining the unity and integrity of the nation. One of the national press figures who seriously think about the issue of nationality is Jakob Oetama. One of the ways Jakob Oetama channeled national ideology was through the press media named the Kompas. The purpose of this study was to find out how Jakob Oetama ideology about nationality in Kompas newspaper. The period is from 1970 to 2001. The research method uses historical research methods consisting of four stages; heuristics, verification, interpretation and historiography. The results showed that Jakob Oetama's national ideology in the first Kompas daily newspaper was Bhinneka Tunggal Ika and national ideology, national integration and disintegration, religious issues, knowing the homeland, and the principle of transcendental humanism.Pemahaman kebangsaan sangat diperlukan oleh setiap rakyat Indonesia sebagai salah satu upaya untuk terus mempertahankan persatuan dan kesatuan bangsa. Salah satu tokoh pers nasional yang serius memikirkan persoalan tentang kebangsaan adalah Jakob Oetama. Cara Jakob Oetama menyalurkan pemikiran kebangsaan salah satunya yaitu lewat media pers yang diberi nama surat kabar Kompas. Tujuan penelitian ini adalah untuk mengetahui bagaimana pemikiran Jakob Oetama tentang kebangsaan pada surat kabar Kompas periode tahun 1970 sampai dengan tahun 2001. Penelitian ini menggunakan metode penelitian sejarah yang terdiri dari empat tahap yaitu, heuristik, verifikasi, interpretasi dan historiografi. Hasil penelitian menunjukan bahwa pemikiran kebangsaan Jakob Oetama pada surat kabar harian Kompas adalah Bhinneka Tunggal Ika dan ideologi kebangsaan, integrasi dan disintegrasi nasional, persoalan agama, mengenal tanah air, dan prinsip humanisme transendental.
Co-Authors ., Humaidi Alfadli, Alfadli Alfarez, Sidqi Armita, Andi Asdar, Andi Siti Nurhalizah Asep Suhendi Asriwati, Asriwati Atika Fadhilla Azis, Akbar B, Risman B Bidarita Widiati Budhiarthie, Arrie Budiaman, Budiaman Dani Gustaman Syarif Dian Saputra Dila Khairunnisa Mahira Zulmay Djunaidi Djunaidi Eka Rimatuzzahriah Fakhrian, Luthfi Ridzki Fakhruddin, M Fakhruddin, M. Fatah, Atief Arezal Fathonah, Indra Wahyudin Fauzi Syam Fitria, Nanda Fitriani Fitriani Gunawan, Luthfi Aprilo Gunawan, Theresia Deviyana Gusti, Didiek Handayani Hakim, Nusa Peninda Hareem, Haya Hikmah, Citra Nur Humam Balya Husmiati, Ratu Ibrahim, Nurzengky Indah Pratiwi Indra Wahyudin Fathonah Jenatu, Yolanda Maryani Khalida, Azhariah Kurniawati Kurniawati Lien Damayanti Marta, Nur Aeni Marta, Nur Aeni Marta, Nuraeni Martha, Nur Aeni Maryadi Maulidya, Riski Moulida Aziza Muh Judrah Muhamad Arifin, Muhamad Muhammad Syukri MUHAMMAD TAUFIK Muhtarom, Herdin Nababan, Hokkop Fritles Nasri, Ahmad Luthfy Noviri, Lia Effi Nurzengky, Nurzengky Nusaibah, Annida Allim Pangestu, Ghalih Purwo Putri Monganisa Alwy Rahim, Nurul Abdul Ramadhan, Ahmad Faris Ramadhan, Haris Maynard Rastri, Damar Adika Ratnaduhita, Santika Rinaldy, Reza Ananda Risqi, Firlyda Rohana, Melda Amelia Rossi, Memoria Santosa, Firdaus Hadi Santosa, Yusuf Budi Prasetya Setiawan, A.Farhum Siburian, Dedy Hendra Siti Khodijah Sri Martini Sudibyo, Sigit Sugandi, Gandi Supriyadi Supriyadi Suryani Suryani Syaifudin Syaifudin, Syaifudin Syamsiar, Syamsiar Syukran, Muh. Zidni Trinanda, Desip Umasih Umasih Wardhana, Annas Eka Wattimury, Samuel Michael Wijayanto, Anggun Regitasari Wisnubroto, R. Yanuardi, M Hasmi Yanuardi, M. Hasmi Yasrul Huda Yulianti Kalaba Yuniati Yuniati Zulkarnain Zulkarnain