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Implementasi Harmonisasi Ilmu: Kajian Prinsip,Pendekatan,dan Langkah Strategis Integrasi Keilmuan Faza Muna Najiah Nubari; Aditama Mulyadi; Luna Aiswara; Sulistiawati Sulistiawati; Arditya Prayogi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Konsep harmonisasi ilmu dibahas dalam penelitian ini sebagai upaya integratif untuk menghilangkan perbedaan antara ilmu agama dan ilmu umum dalam pendidikan Islam. Penelitian ini menyelidiki prinsip-prinsip dasar harmonisasi seperti tauhid, wahdatul ‘ulum, koneksi, kemaslahatan, dan keseimbangan nilai. Penelitian ini menggunakan metode deskriptif kualitatif yang didasarkan pada penelitian kepustakaan. Hasil penelitian menunjukkan bahwa harmonisasi film digunakan. Selain itu, penelitian ini menegaskan bahwa harmonisasi ilmu pengetahuan tidak hanya bersifat konseptual tetapi juga praktis untuk pengembangan pendidikan yang luas dan relevan dengan masalah dunia. Dengan menggabungkan nilai-nilai keislaman dengan ilmu pengetahuan kontemporer, harmonisasi ilmu dapat menjadi strategi transformasional untuk membangun sistem pendidikan Islam yang berkeadilan, berkeadaban, dan berorientasi pada kesejahteraan.
The Problems of Using Figurative Language (Comparison Contrast, Associaton, and Emphasis) in the 2024 Presidential Election by Netizens Media: A Stylistic Study Dita Mulyana Ramadhani; Budi Prayetno; Muh.Inayah A.M; Sigit Tri Nova; Muh. Imam Hidayat RM; Sulistiawati Sulistiawati
Edumaspul: Jurnal Pendidikan Vol 8 No 2 (2024): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to analyze the issues surrounding the use of figurative language, specifically comparison, contrast, association, and emphasis, in the discussions of netizens on social media related to the 2024 Presidential Election. Using a stylistic approach, this research seeks to analyze how netizens use figurative language to express political views, criticism, and support for presidential candidates. Data were collected from posts and comments related to the presidential election topic on various social media platforms, such as Facebook, TikTok, and Instagram. A qualitative descriptive analysis method was employed to identify and categorize the use of these language styles. The results show that comparison and emphasis are frequently used by netizens to reinforce opinions and build a positive image of the supported presidential candidates. On the other hand, contrast is more often found in comments containing criticism and political debates. In conclusion, figurative language plays a significant role in the dynamics of social interaction and political communication among netizens on social media, reflecting high public engagement in national political issues. This research contributes to the study of political language and social interaction in the digital era.
Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Sefrilia Sandra Komala; Fadillah Aditya Rahman; M Diarama Kurnia Putra; Sulistiawati Sulistiawati; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.8803

Abstract

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.