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All Journal SALTeL Journal (Southeast Asia Language Teaching and Learning) Akbis: Media Riset Akuntansi dan Bisnis
Surbakti, Agustina Br
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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The Use of Euphemism in Karonese Language Langkat Surbakti, Agustina Br; Tresiany, Yeni Winda
SALTeL Journal (Southeast Asia Language Teaching and Learning) Vol. 2 No. 1: January 2019
Publisher : Association of Language Teachers in Southeast Asia (ALTSA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35307/saltel.v2i1.24

Abstract

This research was conducted to identify the function of euphemism used in Karonese Laguage Langkat. This research applied qualitative descriptive approach. The qualitative data were taken from interview in karonese people at villange bahorok, langkat. The instrument for collecting the data through interview. The result of the analysis from interview the data taken from the respondents show that euphemism used in Karonese language divided in some categories such pronoun, adjective, verb, and noun. The use of Euphemism in Karonese language is not only for the words, but also in some phrases. In express the euphemism, karonese culture used Euphemism to communication.  And the last one is karonese people usually use Euphemism to express the euphemism in situation or condition. The content of social values in the mourning tradition of karonese’s culture has function to motivate, advice, amuse, and strengthen the condolences family. And in educational function that can be as the reflection for the people about the importance of this tradition for readers especially young generation.
Impact Of Implementation Of Qanun No. 11/2018 Concerning Sharia Financial Institutions On The System Sharia-Based Profit Sharing With Good Governance As A Moderating Variable Zulkarnaini, Zulkarnaini; Surbakti, Agustina Br; Kheriah, Kheriah; Inuzula, Lakharis
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8553

Abstract

The Aceh Government, specifically the Lhokseumawe City Government, continues to make contributions through various policies, including the enactment of Qanun No. 11 of 2018 regarding Sharia Financial Institutions. This Qanun is applicable to all business entities, including cooperatives, which are currently under close scrutiny by the regional government and supervised by the Cooperatives and Micro, Small, and Medium Enterprises (MSMEs) Service. The growth of Savings and Loans Cooperatives, which plays a significant role in promoting economic development, has been implemented based on the Qanun LKS. However, there are allegations that the existing regulations have not been fully adhered to in accordance with Islamic Sharia principles. Through this research, we aim to assess the impact resulting from the implementation of the Qanun, specifically its influence on the system in use, which is a Sharia-based profit-sharing system. This study seeks to delve deeper into how Savings and Loans Cooperatives, in particular, can thrive and operate more effectively under the established principles of good governance. To achieve this, the research employs Moderated Regression Analysis (MRA) to examine the extent to which good governance plays a role in ensuring that the implementation of Qanun LKS can be effectively carried out through a Sharia-based profit-sharing system. The findings of the research indicate that the implementation of Qanun No. 11 of 2018 concerning LKS significantly affects the Sharia-based profit-sharing system in Savings and Loans-based Cooperatives in Lhokseumawe City. Additionally, it is observed that Good Governance further strengthens the impact of the interactions between the implementation of Qanun No. 11 of 2018 and the Sharia-based Profit Sharing system. This suggests that Savings and Loans-based Cooperatives have started to implement Sharia practices as mandated by the Qanun, although only a limited number of Cooperatives have transitioned to the Sharia system thus far.
Co-Authors Elfrida Ratnawati INUZULA, LAKHARIS Kheriah, Kheriah Tresiany, Yeni Winda