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Konsep Mahabbah Perspektif Abd Al-Karim Al-Qushairi Fiqri Haikal; Abu Sari
PUTIH: Jurnal Pengetahuan Tentang Ilmu dan Hikmah Vol 5 No 2 (2020): PUTIH: Jurnal Pengetahuan tentang Ilmu dan Hikmah Vol. V No. 2
Publisher : Mahad Aly Al Fithrah Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51498/putih.v5i2.70

Abstract

In the process of suluk in order to get to God, there are things called maqamat and ahwal. The Sufis of course have different opinions about the number and order of the maqamat itself, and sometimes they have different opinions about something that is obtained by a salik. Is it called maqam or thing? Like the mahabbah, in terms of the definition and distribution of the mahabbah itself, it is also slightly different from one Sufi figure to another. Mahabbah in the Sufi world was first introduced by a female Sufi, namely Rabi'ah al-'Adawiyah. However, in this article, the author will explore the concept of mahabbah according to al-Qushairi. One of the reasons this research is interested in al-Qushairi is that there is still no research related to al-Qushairi's thoughts on the concept of mahabbah. This research is library research. Where the literature data found were reviewed using descriptive analysis. The results of this study are that mahabbah according to al- Qushairi is the nature of God's will related to His desire to specialize a servant with closeness and a high degree. Al-Qushairi divides mahabbah into two, namely the mahabbah of Allah to His servants and the mahabbah of the servant to Allah. As one of the conditions for a salik to be able to occupy the maqam mahabbah, he is not allowed to place or pour out his mahabbah to fellow mahluqs. Because it will result in the failure of a salik to get clarity, peace, and enjoyment of his mahabbah to Allah.
Analysis of Public Sector Financial Reports to Assess Local Government Accountability and Performance Lilis Dwi Darma; Hafsyah Nabila; Fiqri Haikal; Galih Supraja
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i12.13167

Abstract

This study aims to analyze public sector financial reports in order to assess the accountability and performance of local governments. Financial reports are one of the important instruments used to describe the financial position and evaluate the performance of public sector entities. In the context of local government, financial reports are the basis for decision making, both for internal government parties and for external stakeholders such as the community, creditors, investors, and the central government. This study uses a descriptive analysis approach and case studies to explore the functions, objectives, and stakeholders related to public sector financial reports. The results of the study indicate that public sector financial reports not only function as a tool to measure financial performance, but also as a medium to increase transparency and accountability in regional financial management. In addition, public sector financial reports are also an important reference in decision making related to public policy and regional development. Comparison with the private sector shows significant differences in terms of focus, accountability, and supervision of financial reports. This study provides recommendations for improving the public financial accounting and reporting system in order to create more efficient and accountable management at the local government level
Pengendalian risiko pada lembaga publik: analisis terhadap sistem pengendalian manajemen Berbasis risiko Rischa Herlina Nadapdap; Sayyida Nabila; Bebi Delpriman Gulo; Fiqri Haikal; Fitri Yani Panggabean
Tamilis Synex: Multidimensional Collaboration Vol. 3 No. 1 (2025): Tamilis Synex: Multidimensional Collaboration
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v3i1.729

Abstract

This study focuses on analyzing the effectiveness of risk-based management control systems in public institutions, designed to address internal and external dynamics affecting operations. The aim of this research is to evaluate how these systems assist in identifying and mitigating strategic, operational, financial, and compliance risks. The method employed involves a descriptive analysis approach by observing the implementation of these systems in several public institutions. The findings reveal that implementing such systems supports increased work efficiency, accountability, and public trust. Key success factors include leadership commitment, the development of human resource competencies, and the optimization of information technology. However, several challenges hinder implementation, such as limited resources, inadequate information technology, and regulatory complexities. This study concludes that continuous evaluation and improvement are crucial to strengthening risk control systems, making them more adaptive to support organizational goals and enhance public trust.