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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi An Nahdhoh Jurnal Kajian Islam Aswaja International Journal of Language and Culture
M. Husni
Jurusan Farmasi FMIPA Universitas Andalas
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Tradisi Tahlilan: Potret Akulturasi Agama, Budaya Khas Islam Nusantara dan Tradisi NU Humaidi, Humaidi; Wahid, Wahid; Wardani, Devi Juni; Rohman, Sofwatur; Husni, M.; A’Yunnisa, Qurrota; Meilynda, Rossa; Lailatussiam, Salma; Islaha, Zurida; Anam, Ahmad Gautsul
An Nahdhoh Jurnal Kajian Islam Aswaja Vol. 1 No. 1 (2021): An Nahdhoh Jurnal Kajian Islam Aswaja
Publisher : Universitas Islam Malang

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Abstract

Tradisi tahlilan tersebut hingga saat ini masih kita jumpai di kalangan masyarakat Nusantara, sekalipun ada di antara masyarakat kita yang mulai meninggalkannya dengan berbagai alasan, baik alas an ekonomis maupun teologis. Karena ini dianggap tidak diajarkan oleh Rasulullah secara eksplisit, sebagian masyarakat yang menolak acara yasinan dan tahlilan. Namun ada juga yang berpendapat bahwa tahlilan memiliki landasan normatif, baik dari al-Qur’an, hadis Nabi, maupun pendapat ulama. Kesimpulan dari penelitian ini adalah bahwa upacara tahlilan merupakan salah satu di antara kasuistik terkait tentang budaya Islam Nusantara yang nota bene fenomena akulturasi agama dan kearifan lokal (local wisdom). Tahlilan yang merupakan tradisi Islam Nusantara yang bertujuan untuk menyatakan simpati dan empati kepada keluarga yang ditimpa musibah kematian. Tahlilan itu merupakan tradisi yang syar’i.  Atau  dengan  kata  lain,  tahlilan  merupakan  syariat  yang ditradisikan
MODEL TRIANGULASI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Afriani, Raden Irna; Handayani, Novi; Apriani, Tri; Husni, M.
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.226

Abstract

Financial statement fraud is an act, deed or crime committed intentionally by certain parties that can cause misstatement of information whose value is material in the financial statements. Fraud is one type of fraud that often occurs in financial statements.       This study aims to analyze financial statement fraud with one type of fraud, namely the triangulation model which consists of three factors, namely pressure, opportunity, and rationalization.       The method used in this research is a quantitative approach. The population used in this study is the consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period as many as 75 companies. The sample in this study were 94 companies which were selected using the Purposive Sampling Technique. The method used in this research is the documentation and analysis of multiple linear regression data.       The results showed that the partial hypothesis test was the significance value (Sig) of (0.865 > 0.05) for the Pressure variable (X1), while the significance value (Sig) of (0.032 < 0.05) was in the Opportunity variable (X2). , and a significance value (Sig) of (0.114 > 0.05) on the Rationalization variable (X3).               The conclusion of this study is that partial pressure has no effect on financial statement fraud, opportunity has no effect on financial statement fraud, and rationalization has no effect on financial statement fraud.
The Role of Children’s Literacy In Shaping Local Cultural Identity in The Era of Globalization Budiyono, Apri Eka; Husni, M.
International Journal of Language and Culture Vol. 1 No. 2 (2023): International Journal of Language and Culture
Publisher : CV. Goresan Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63762/ijolac.v1i2.18

Abstract

In the rapidly evolving era of globalization, children in Indonesia face significant challenges in preserving their local cultural identity. Several factors contribute to this, including low interest in literature based on local culture and the strong influence of global culture, which dominates children’s media and education. Local culture-based literacy is a solution to strengthen children’s cultural awareness and local identity. This study aims to analyze the role of local culture-based literacy in shaping children’s cultural identity amidst globalization. Additionally, it seeks to identify the challenges in implementing such literacy and explore potential solutions. The research method used is a literature review, collecting relevant scholarly articles on local culture-based literacy and children’s cultural identity. This study examines existing research findings to identify factors influencing the effectiveness of cultural literacy in strengthening children’s cultural identity in the globalization era. The results indicate that local culture-based literacy positively shapes children’s cultural identity. This literacy enhances pride in local culture, despite challenges such as low reading interest in culturally-based materials, limited access, and the influence of global culture, which remain significant obstacles. Furthermore, the use of technology and educator training can serve as solutions to address these challenges.
Co-Authors ., Humaidi A’Yunnisa, Qurrota Anam, Ahmad Gautsul Budiyono, Apri Eka Islaha, Zurida Lailatussiam, Salma Meilynda, Rossa Novi Handayani Raden Irna Afriani Rohman, Sofwatur Tri Apriani, Tri Wahid Wahid, Wahid Wardani, Devi Juni