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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal NERS Majalah Ilmiah MOMENTUM Jurnal IUS (Kajian Hukum dan Keadilan) UNEJ e-Proceeding Jurnal Mirai Management AkMen JURNAL ILMIAH Jurnal Riset dan Inovasi Pembelajaran Al-Buhuts (e-journal) THRONOS: Jurnal Teologi Kristen Jurnal Andragogi Pedagogi dan Pemberdayaan Masyarakat International Journal of Economic Research and Financial Accounting Jurnal Budi Pekerti Agama Kristen dan Katolik
Asri Asri
Unknown Affiliation
Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Ada’ Tua dan Kota Perlindungan: Studi Cross-Textual Reading Hukum Adat Ada’ Tuo di Daerah Pitu Ulunna Salu dan Kota-Kota Perlindungan bagi Bangsa Israel Restifani Cahyami; Nober Patongloan; Asri Asri
THRONOS: Jurnal Teologi Kristen Vol 4, No 2: Juni 2023
Publisher : Badan Musyawarah Perguruan Tinggi Keagamaan Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55884/thron.v4i2.61

Abstract

Ada’ Tua dan Kota Perlindungan: Studi Cross-Textual Reading Hukum Adat Ada’ Tuo di Daerah Pitu Ulunna Salu dan Kota-Kota Perlindungan bagi Bangsa IsraelRestifani Cahyami1, Nober Patongloan2, Asri31,2,3Institut Agama Kristen Negeri TorajaCorrespondence: cahyamirestifani@gmail.com  Abstract: This writing is motivated by the emergence of various problems that occur in the life of society or God's people, which encourage the birth of laws or rules that govern life to create peace and relationships between people and God as described in the Ada' Tuo law in the Pitu Ulunna Salu and Kota areas—protection for the Israelites. However, the law regulated in society is often unaware of the theological value contained therein. This paper aims to show the connection between Ada' Tuo and the City of Refuge, which is studied through a Cross-Textual Reading approach because it is undeniable that the two texts contain similarities and differences that can give birth to a theological value that has significant implications for the lives of God's people. The results show that these two texts contain the same values and enrich each other that love, justice, and forgiveness must be realized in law practice through Ada' Tuo and the City of Refuge for the Israelites.  AbstrakTulisan ini dilatarbelakangi oleh lahirnya berbagai permasalahan yang terjadi di dalam kehidupan masyarakat atau umat Allah yang mendorong lahirnya hukum atau aturan yang mengatur kehidupan untuk menciptakan kedamaian dan hubungan antara sesama dan kepada Tuhan seperti yang tergambar dalam hukum Ada’ Tuo di daerah Pitu Ulunna Salu dan Kota Perlindungan bagi bangsa Israel. Namun, seringkali hukum yang diatur dalam masyarakat tidak disadari nilai teologis yang terkandung di dalamnya. Tulisan ini bertujuan memperlihatkan keterhubungan antara Ada’ Tuo dan Kota Perlindungan yang dikaji melalui pendekatan Cross-Textual Reading sebab tidak dipungkiri bahwa kedua teks tersebut mengandung persamaan dan perbedaan yang dapat melahirkan suatu nilai teologis yang berimplikasi besar bagi kehidupan umat Allah. Hasilnya memperlihatkan bahwa kedua teks ini mengandung nilai yang sama sekaligus saling memperkaya bahwa kasih, keadilan, dan pengampunan harus diwujudkan dalam praktek hukum yang dilakukan baik melalui Ada’ Tuo maupun Kota Perlindungan bagi bangsa Israel. 
Activity Based Costing & Time-Driven-Activity- Based-Costing In Increase Performance: A Review Literature Mustafa, Mifta; Dea Saufika Mobilingo; Asri Asri; Mediaty Mediaty
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.246

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follow the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and Synta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of production costs. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to provide insight to management for considering the use of A B C and TDABC.
Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam Rusdin, Muhammad; Farida Aprianti; Irwan Fitri Aco; Asri Asri; Muhammad Faisal Arif
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6731

Abstract

This study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income.
Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba Rusdin, Muhammad; Hawariah, Hawariah; Fadhlan Akbar; Irwan Fitri Aco; Asri Asri
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.6096

Abstract

This research aims to find out some of the asbabun nuzul verses of monotheism as a lesson for exploring formulas in cost-volume-profit analysis, including the break-even point formula. This interdisciplinary research is library research using qualitative descriptive analysis methods and quantitative descriptive methods. The results of this research show: 1) Most of the verses from the Qur'an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur'an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world's offers and so on. Meanwhile, the existence of formulas in cost-volume-profit analysis is due to knowing the sales limit that brings profit/loss. These formulas are caused or started from the break-even formula that was developed. 2) A small portion of the verses from the Qur'an are monotheism verses which mean the only God who must be worshipped, the only Creator, the only Most Gracious, the only Most Merciful and other attributes. Meanwhile, in the break-even formula and other formulas in cost-volume-profit analysis, the only number is meaningful or caused by the selling price divided by the selling price.
Rekonstruksi Pedagogi "The Other" Emmanuel Levinas dalam PAK: Menjawab Fenomena Cyber-Bullying dan Intoleransi Digital di Era Disrupsi Rahel Batong; Rifka Datukai Yang; Randan Randan; Eka Pertiwi Turu' Sambo; Asri Asri; Novi Belorundun
Jurnal Budi Pekerti Agama Kristen dan Katolik Vol. 4 No. 1 (2026): Maret: Jurnal Budi Pekerti Agama Kristen dan Katolik
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpakk.v4i1.1879

Abstract

The phenomena of cyberbullying and digital intolerance among young people are increasingly alarming in the era of technological disruption, and Christian Religious Education (CRE) is called to provide an adequate pedagogical response to this ethical crisis. This study aims to analyze the relevance of Emmanuel Levinas's ethics of responsibility toward the Other for the formation of students' digital character within CRE, and to formulate a pedagogical framework capable of transforming students' digital behavior from egocentric tendencies toward persons who uphold human dignity. A qualitative method with a library research design was employed, utilizing thematic content analysis of relevant academic sources. The findings indicate that Levinas's concepts of the face (le visage) and asymmetrical responsibility hold profound relevance for CRE, as they directly challenge the egocentric logic underlying destructive behavior in digital spaces. The pedagogical framework of CRE is formulated through three pillars: face-to-face pedagogy, alterity-based digital ethics literacy, and spirituality of responsibility as the foundation of transformation. The implications of this study affirm that CRE holds strategic potential to become a space for cultivating digital moral resilience, grounded in the affirmation of imago Dei and a transformative relational ethics.
Co-Authors Aisyah Syafutri Andi Fatmawati Ardiah Juita Arif, Muhammad Faisal Darmanto Darmanto Dea Saufika Mobilingo Djalante, Andi Eka Pertiwi Turu' Sambo Fadhlan Akbar Farida Aprianti Hawariah, Hawariah Irwan Fitri Aco Khanitta Nuntaboot Kurnia Kurnia Kurnia Mediaty Muhammad Idris Mundakir Mustafa, Mifta Nafila Oktavia Nober Patongloan Novi Belorundun Nur Fadlilah Rahel Batong Ramadi Ramadi Randan Randan Restifani Cahyami Retno Sumara Rifka Datukai Yang Rusdin, Muhammad Suardi Syamsul Alam Yuanita Wulandari