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Analisis Hukum Perlindungan Anak di Indonesia terhadap Eksploitasi Anak oleh Orang Tua dalam Praktik Mengemis Abdul Haris Nasution; Zulfahmi Zulfahmi; Asrofi Asrofi
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 4 (2024): Desember : Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v2i4.1652

Abstract

Child exploitation in Indonesia, especially by parents in the practice of begging, is a serious problem that violates children's human rights. This research analyzes law enforcement against criminal acts of child exploitation based on Law No. 23/2002 on Child Protection, which prohibits economic exploitation and provides strict sanctions. Despite the legal provisions, implementation and law enforcement still face significant challenges, including economic factors, low parental education, and social norms that consider begging as normal. This research uses a normative juridical method with a statutory and case approach to evaluate the application of the law and provide recommendations. The results show that the lack of legal awareness and rehabilitation support for victims hinders the effectiveness of protection. Therefore, collaboration between the government, law enforcement officials, and the community is needed to raise awareness about children's rights, strengthen law enforcement, and provide sustainable social interventions. With concrete steps, it is hoped that the protection of children from exploitation can be effectively realized.
Pengaruh Implementasi Akuntansi Syariah Terhadap Nilai Perusahaan: Tinjuan Berdasarkan Bagan Akuntansi Syariah Kontemporer Zulfahmi Zulfahmi; Rayyan Firdaus
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i4.1389

Abstract

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.
Kajian Faktor Internal dan Eksternal UMKM Wanita di Sektor Fashion pada Kecamatan Ngunut, Kabupaten Tulungagung, Jawa Timur Della Yesica Rani; Lucky Nugroho; Zulfahmi Zulfahmi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 2 (2023): Juni : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Sekolah Tinggi Agama Buddha Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i2.240

Abstract

The purpose of this study was to analyze the external and internal factors of women's SMEs in the fashion sector. The method used in this study is qualitative to understand and explain phenomena or events through an analysis of the external and internal factors of women's SMEs in the fashion sector. The samples in this study were 15 women's SMEs in the fashion sector in Ngunut Village, Tulungagung Regency, East Java. Therefore, this research is limited by the formulation of the problem: (i) What external factors are considered by SMEs women in the fashion sector in doing business?; (ii) What internal factors are considered by SMEs in the fashion sector in doing business? The results of this study are (i) External factors that are of concern to women SMEs in the fashion sector are product quality and family support, while other factors such as business location, capital and permits have not become their focus; (ii) The internal factor that is the focus of women's MSMEs is marketing, especially marketing their products through online channels, while the financial management factor for them has not received special attention. Therefore, the implication of this research is to provide information and references for stakeholders who are concerned about the development of women's MSMEs in the fashion sector in Ngunut Village. The update of this research related to the object of research is that the research is women's SMEs in the field of fashion and in Ngunut Village, which is currently still limited.
Integration of Faith and Ecosystems: Islamic Theology as a Foundation for Resistance to Environmental Exploitation in Mandailing Natal Nur Aisyah; Roni Risky Nasution; Sopi Ade Fariza; Abdul Haris Nasution; Asrofi Asrofi; Zulfahmi Zulfahmi
International Journal of Islamic Educational Research Vol. 2 No. 2 (2025): April: International Journal of Islamic Educational Research
Publisher : Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijier.v2i2.301

Abstract

This article examines the synergy between Islamic theological values and local wisdom as a basis for resistance to environmental exploitation in Mandailing Natal. The focus of the study lies on the application of faith principles, such as the concepts of khalifah, justice, and ihsan, and their implementation through the traditional practice of lubuk larangan. The literature study method was used to collect and analyze secondary data from scientific articles, journals, and national and local news sources. The results of the study show that these Islamic theological values have been deeply rooted in the culture of the Mandailing Natal community, encouraging a critical attitude towards illegal gold mining practices that damage the ecosystem. The lubuk larangan tradition also acts as a mechanism for social control and environmental conservation, by implementing periodic restrictions on extractive activities to provide space for natural regeneration. The findings indicate that the integration of Islamic theology and local wisdom results in a more integrated and ethical natural resource management paradigm. This research recommends strengthening the synergy of faith values and local traditions in the formulation of public policies and increasing community participation in environmental monitoring. This integrative approach can be used as a strategic model to overcome the challenges of environmental exploitation amid increasingly complex global dynamics.
Pengaruh Pemilihan Metode Penelitian terhadap Kualitas Hasil Penelitian Akuntansi: Studi Literatur pada Jurnal Nasional Terakreditasi Muammar Khaddafi; M. Aulia Fitra Purba; Chairy Ramadhan; Muhammad Saukas Nur; Zulfahmi Zulfahmi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh pemilihan metode penelitian terhadap kualitas hasil penelitian akuntansi melalui pendekatan studi literatur pada jurnal nasional terakreditasi. Analisis dilakukan terhadap 20 artikel jurnal SINTA yang diterbitkan antara tahun 2019 hingga 2025. Hasil studi menunjukkan bahwa metode kuantitatif masih mendominasi publikasi ilmiah di bidang akuntansi, meskipun kualitas tertinggi ditemukan pada artikel yang menggunakan pendekatan mixed methods. Indikator kualitas yang digunakan mencakup kesesuaian antara metode dengan tujuan penelitian, kekuatan analisis, serta konsistensi logika antara teori dan hasil. Penelitian ini menyimpulkan bahwa pemilihan metode yang tepat sangat berpengaruh terhadap mutu akademik suatu karya ilmiah, dan menyarankan agar pemilihan metodologi dilakukan secara kontekstual dan kritis sesuai dengan permasalahan yang diteliti. Temuan ini memberikan kontribusi bagi pengembangan pemahaman metodologis dalam riset akuntansi serta mendorong praktik penelitian yang lebih reflektif dan sistematis.