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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi DEVELOPMENT : Journal of Community Engagement Jurnal Ilmiah Mahasiswa Raushan Fikr AT-TAISIR: Journal of Indonesian Tafsir Studies
Aisyah Nur
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Religion Arts Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH COMPANY SIZE, PROFITABILITAS, SPESIALISASI AUDITOR, REPUTASI AUDITOR DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT REPORT LAG ( Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Aisyah Nur; Andreas Andreas; Hariyani Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted with the aim of proving and analyzing the effect of Company size, Profitability, Auditor Specialization, Auditor Reputation, and Operational Complexity on Audit Report Lag. This research was conducted at all Manufacturing companies listed on the IDX for the 2016 - 2018 period. The sampling method used was purposive sampling technique, with a total sample of 111 companies. The analysis technique used is multiple regression with dummy variables using the SPSS 21 program. Based on the analysis, it is found that the complexity of the operation has a positive effect on the audit report lag, while the company size, profitability, auditor specialization, and auditor reputation have a negative effect on the audit report lag. Simultaneously, company size, profitability, auditor specialization, auditor reputation, and operation complexity have a significant effect on audit report lag.Keywords: Audit Report Lag, Company Size, Profitability, Auditor Specialization, Auditor Reputation, Operation Complexity
ETIKA KEPEMIMPINAN ISLAM DI TENGAH KONTESTASI MORAL: STUDI KASUS GUS MIFTAH DALAM PERSPEKTIF AL-QUR’AN Muhammad Pajri Zullian; Devina Novela; Aisyah Nur; Saifullah
AT-TAISIR: Journal of Indonesian Tafsir Studies Vol. 6 No. 1 (2025): AT–TAISIR: Journal of Indonesian Tafsir Studies
Publisher : LPPM Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/attaisir.v6i1.591

Abstract

The phenomenon of ethical leadership in Islam has become increasingly crucial amid contemporary social dynamics. This study aims to analyze the principles of ethical leadership from the perspective of the Qur'an and their application in the case of Gus Miftah. A descriptive qualitative approach based on library research was employed. Primary sources include the Qur'an, Tafsir al-Azhar by Hamka, and Al-Ahkam As-Sultaniyyah. The data were analyzed using content analysis through a deductive approach—deriving general principles from primary texts to examine contemporary leadership phenomena. The findings reveal that ethical leadership in Islam is grounded in the values of trustworthiness (amanah), justice, consultation (shura), and etiquette in speech. In the case of Gus Miftah, a discrepancy is found between the ideal Qur'anic leadership principles and the public communication practices exhibited, particularly concerning respect for individual dignity. Theoretically, this study contributes to the development of Qur'anic-based ethical leadership frameworks within contemporary exegesis. Practically, it offers insights for religious figures and public leaders to enhance ethical sensitivity and communication standards in social and religious spheres.
NARASI EMANSIPASI PEREMPUAN DALAM AL-QUR’AN: TELAAH HERMENEUTIK DAN FILSAFAT GENDER TERHADAP AYAT-AYAT KESETARAAN Aisyah Nur; Al Fiqri Ardiansyah; AS, Mei Arina Ilmi
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 1 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i1.13608

Abstract

This study reexamines Qur’anic verses on women through philosophical hermeneutics and critical gender philosophy to construct an emancipatory narrative affirming equality and freedom in Islam. Key verses such as Q.S. Al-Ahzab [33]:35, Al-Nisa [4]:1, [4]:34, Al-Tawbah [9]:71, Al-Hujurat [49]:13, and Al-Isra [17]:70 are analyzed using library research, drawing from classical and contemporary tafsir and critical theorists like Gadamer, Ricoeur, Butler, and Fraser. Concepts such as fusion of horizons, distanciation, performativity, and recognition justice guide a rereading that challenges patriarchal interpretations. The findings affirm that the Qur’an provides a strong ethical and theological basis for emancipatory theology, rooted in rahmah (compassion), karāmah insāniyyah (human dignity), and ta’dīl (justice). Women are positioned as autonomous moral agents rather than passive legal subjects. A justice-based reinterpretation is thus essential for building a transformative Islamic paradigm aligned with contemporary gender equality discourses.
KONTRUKSI SUBJEKTIVITAS MASYARAKAT DIGITAL: ANALISIS FENOMENOLOGI TRANSENDENTAL EDMUND HUSSERL TERHADAP KONSTITUSI MAKNA DALAM ERA TEKNOLOGI Devina Novela; Aisyah Nur; Rahma Dona
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 1 (2025): Maret
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i1.2102

Abstract

The advancement of digital technology has fundamentally reshaped how individuals construct meaning, consciousness, and identity in everyday life. This study aims to analyze how digital subjectivity is constructed through the intentional relationship between consciousness and digital objects, using Edmund Husserl’s transcendental phenomenology as the analytical framework. Digital activities such as scrolling, liking, and posting are interpreted as expressions of consciousness directed toward algorithmically curated noema. Through phenomenological reflection and philosophical autoethnography, this study finds that the noesis-noema structure in digital spaces operates within a complex system of mediation, leading to a crisis of meaning, identity disorientation, and the dominance of algorithmic intentionality. Algorithms are not neutral tools but act as constitutive agents that shape the horizon of experience and consciousness. The study concludes that the digital lifeworld constitutes a new ontological landscape that demands a reflective and conscious digital epistemology, enabling individuals to reclaim autonomy in meaning-making amid accelerated and personalized information flows.
RASIONALITAS INSTRUMENTAL DAN DOMINASI SISTEMIK DALAM MASYARAKAT DIGITAL: PERSPEKTIF NEO-MARXIS DAN TEORI KRITIS FRANKFURT TERHADAP PERKEMBANGAN KONSEPTUAL MASYARAKAT KONTEMPORER Rahma Dona; Devina Novela; Aisyah Nur
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 1 (2025): Maret
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i1.2104

Abstract

This study examines how instrumental rationality contributes to the consolidation of systemic domination in the digital age, utilizing a Neo-Marxist and Frankfurt School Critical Theory framework. Instrumental rationality, which prioritizes efficiency and control, not only shapes bureaucratic and technological systems but also colonizes the social lifeworld through popular culture, algorithms, and digital communication. In this context, social media and the digital economy function as hegemonic tools that disseminate capitalist values symbolically and ideologically. Using Fairclough’s Critical Discourse Analysis, the research analyzes representative texts from media, public policies, and popular culture to reveal hidden mechanisms of domination within discursive practices and broader social structures. The findings show that systemic domination is no longer coercive but operates diffusely through technocratic logic, identity commodification, and the algorithmic structuring of everyday life. Habermas’s concept of communicative action offers a theoretical foundation for restoring deliberative public spaces and constructing a more participatory model of democracy. This study contributes to expanding the horizon of critical social theory by integrating digital, cultural, and ethical perspectives. It highlights the importance of media literacy, algorithmic justice, and cultural resistance as pathways toward holistic and transformative emancipation. Ultimately, it calls for a socially just, reflexive, and human-centered digital order.
TRANSFORMASI KONSEPTUAL MASYARAKAT KONTEMPORER: DIALEKTIKA NEOMODERNISME DAN POSTMODERNISME TERHADAP RASIONALITAS DAN EMANSIPASI SOSIAL DI ERA DIGITAL Aisyah Nur; Devina Novela; Rahma Dona; Mei Arina Ilmi AS
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 1 (2025): Maret
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i1.2106

Abstract

This study aims to philosophically examine the crisis of rationality and the challenges of social emancipation in the digital society through a dialectical approach between neomodernism and postmodernism. Against the backdrop of the growing dominance of instrumental rationality in digital ecosystems which marginalizes ethical, reflective, and participatory dimensions this study explores two major schools of contemporary social philosophy. Neomodernism, through Jürgen Habermas' theory of communicative rationality, emphasizes rational discourse and consensus as the basis for a just social order. In contrast, postmodernism, as represented by Michel Foucault and Jean-François Lyotard, rejects universalist claims and deconstructs the role of power in the production of truth and representation. Employing a qualitative-philosophical method and philosophical discourse analysis, this research engages with primary texts from key thinkers as well as secondary literature on algorithmic technology, digital democracy, and global structural inequalities. The findings reveal that while normative neomodernist and postmodern deconstructive approaches are each insightful, neither alone is sufficient to address the complexity of contemporary crises. Accordingly, the study proposes a dialectical synthesis: a model of dialogical-pluralistic emancipation that integrates communicative ethics with the recognition of narrative particularity to form a more reflective, contextual, and transformative mode of social critique.
Co-Authors Al Fiqri Ardiansyah Andreas Andreas AS, Mei Arina Ilmi Devina Novela Eka Hariyani Mei Arina Ilmi AS Muhammad Pajri Zullian Rahma Dona Saifullah