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Arief Rahman
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
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Dinamika Politik dan Perkembangan Islam di Kerajaan Selaparang, Nusa Tenggara Barat rahman, arief; Setiono, Buana
Journal of Community Development and Empowerment Vol. 2 No. 2 (2026): Journal of Community Development and Empowerment, March 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/jocdem.v2i2.421

Abstract

The Selaparang Kingdom was one of the important centers of power on Lombok Island and played a significant role in the development of Islam in the West Nusa Tenggara region. The political dynamics that occurred within this kingdom were not only related to struggles for power but also influenced the processes of the spread, acceptance, and strengthening of Islamic values in the life of the community. This community service activity aims to increase public understanding—especially among the younger generation and local community leaders—regarding the political history and the development of Islam in the Selaparang Kingdom as part of local cultural heritage and identity. The methods used in this activity include an educational-participatory approach through local history outreach, group discussions, and the utilization of historical sources such as literature, oral traditions, and cultural relics that are still found within the community. The results of the activity show an increase in public knowledge and awareness regarding the role of the Selaparang Kingdom in the Islamization process in Lombok, including the influence of political relations with other kingdoms, Islamic scholars (ulama), and trade networks that accelerated the spread of Islam. In addition, this activity also encourages the community to become more active in preserving and maintaining historical values and local wisdom related to the development of Islam in the region. Thus, strengthening local historical literacy through community service activities can become an important means of building cultural identity, reinforcing Islamic values, and fostering a sense of ownership toward the region’s historical heritage.
Optimalisasi Pembelajaran PJOK Berbasis Digital melalui Aplikasi Analisis Gerak di SMK Negeri 14 Medan Aprial. M, Benny; Alhumary, Farid M; Nasution, Alwi Fahruzy; Siregar, Imanuddin; Repiyasa, I Wayan; Rahman, Arief; Gunawan, Andi; Gulo, Syukur Putra Abadi; Zlukhu, Anuarman
Jurnal Inovasi Olahraga Vol. 5 No. 02 (2026): July Issue, 2026
Publisher : Pusat Pengembangan Olahraga Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53905/jiojurnal.v5i02.23

Abstract

The digital transformation in education requires the integration of technology into learning processes, including Physical Education. However, conventional Physical Education learning still relies on subjective observation methods with limited accuracy in analyzing students’ movements. This community service program aimed to optimize digital-based Physical Education learning through motion analysis applications at SMK Negeri 14 Medan. The method used was the ORPAER model (Observe, Reflect, Plan, Action, Evaluate, Reflect), implemented in four cycles: pre-service, training, field implementation, and evaluation. Data were collected through observation, interviews, and documentation, then analyzed using descriptive percentage techniques. The results showed an increase in teachers’ competence from 33% to 86% (161% improvement), as well as improved learning quality with a score of 3.6 (good category). The program also enhanced student engagement and self-directed learning. Therefore, the ORPAER model effectively improves teachers’ technological pedagogical competence and digital-based Physical Education learning quality.
Virtue ethics reimagined: Aristotelian, Islamic, and Pancasila perspectives on character formation Rahman, Arief; Yurni, Irma; Pratomo, Wachid; Shamadiyah, Nurasih; Jayadiputra, Eka; Latifah, Ella Dewi
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 12 No 2 (2026): In Press
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v12i2.22089

Abstract

This study integrates Aristotelian, Islamic, and Pancasila ethics to formulate an operational framework for fostering "just and civilized" character within Indonesia’s plural society. Using a qualitative philosophical approach and systematic literature review, the research employs descriptive-interpretative, comparative, and integrative synthesis analyses. Findings reveal distinct moral orientations: Aristotelian ethics emphasizes immanent practical rationality, Islamic ethics is grounded in transcendent spiritual growth, and Pancasila functions as a public normative ethic. The novelty of this research lies in its departure from "eclectic aggregation"; instead, it proposes a multi-layered integrative model that harmonizes practical wisdom (phronesis), spiritual purification (tazkiyat al-nafs), and social cooperation (gotong royong) without compromising the epistemological integrity of each tradition. Practically, this framework provides a robust conceptual roadmap for character education and public policy in Indonesia, offering a middle ground that bridges religious-transcendental values with secular-rational virtues to enhance social cohesion in a diverse national context. By positioning individual virtue as the foundation and the common good as the ultimate orientation, this synthesis ensures that Pancasila ethics remains a relevant and applicable moral guide for modern Indonesian society.
New fraud diamond theory: Why people commit fraudulent financial statements? Rahman, Arief; Sarundayang, Jenneka Ika
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art4

Abstract

This study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory. Specifically, it investigates the roles of financial targets, nature of industry, earnings management, and changes in directors as proxies for motivation, opportunity integrity, and capability, respectively. Using a quantitative approach, this study analyzes panel data from 53 non-bank financial institutions listed on the Indonesia Stock Exchange over the 2019-2022 period, yielding 212 firm-year observations. Fraudulent financial statements are measured using the Beneish M-Score model, while hypothesis testing is conducted through fixed-effects panel regression analysis. The empirical results indicate that financial targets, nature of industry, and earnings management significantly increase the likelihood of fraudulent financial reporting, whereas changes in directors do not exhibit a significant effect. These findings suggest that fraudulent financial statements are primarily driven by incentive pressure, discretionary accounting environments, and weakened managerial integrity rather than by leadership turnover. From an agency perspective, aggressive performance targets and information asymmetry intensify characterized by high estimation uncertainty. This study contributes to the fraud literature by providing empirical support for the New Fraud Diamond Theory in the context of non-bank financial institutions and highlights the critical role of integrity in translating pressure and opportunity into fraudulent behavior. The results offer practical implications for auditors, regulators, and investors in strengthening fraud risk assessment, ethical governance, and financial reporting oversight.
Co-Authors -, Baidhawi - Achmad Affandi Achmad Hidayat Ade Mulada, Diman Ade Putra Ade, Diman Ade Mulada Adithya Sudiarno Adiwilaga, Mochamad Hisam Adlian, Adlian Adnriyani, Shinta Ady Purnama Afisina, Annisa Agustina, Vinda Ahmad Rizani, Ahmad Al Aziz, Muhammad Daffa Alamanda, Intan Nefia Alfons Patandung Alhumary, Farid M Ali Djamhuri Almuqtadir, Thariq Alwi Fahruzy Nasution Amaani, Raani Amaani, Raania Amardhani, Athaa Faishal Amir, Andi Besse Andi Gunawan Andika Andika ANDRI KURNIAWAN Angga Pratama Angga, Ero Ari Anggreni, Anggreni Annisa, Farah Ansori, Yulian Anwar, Rusli Aprial. M, Benny Arba Arba Arba, H.M. Ari Sujarwo Aries Saifudin Ariyanto, Renaldi Jafras Arwin, Zurhadi Asmaraningtyas, Kinanthi Trah Asuhadi, Sunarwan Athaya, Ahmad Faiq Aulia Ikhsan AW, Iselia Ayu Tri Astuti Azhima, Rizkan Aziza, Humairo bagus teguh santoso, bagus teguh Bagus, Alif Baidhawi Baidhawi Bakhtiar Bakhtiar Bambang Setiawan Banyuriatiga Banyuriatiga Bilhaq, Rhejan Gema Mahardika Bimantara, Alvin Buana, Panji Jayadi Budi Endarto Burhanuddin Burhanuddin Cahyaningratri, Amina Jasmine Chomariah, Chomariah Danang Wahyu Muhammad Darnis, Febriyanti Daulay, Dicky Edwar Delano, M. Fabian Reinhard Destrinelli Destrinelli Desy Rahmadani, Ayu Deti Kurniati Devi, Priesta Mayestika Karunia Dewi Ayu Lestari Dewi Rachmawati Dewi, Dyah Santhi Dhomas Hatta Fudholi Dia, Riana Diana Purwitasari Dien Ajeng Fauziah Diman Ade Mulada, Diman Ade Diman Ade Mulada, Diman Ade Mulada Dimas Adi Wibowo Dipa, Syahrul Ridha DUAKAJU, NELLA NAOMI Dwi, Inna Edi Purwanto Effendi, Rijal Ega Rizkiyah, Ega Eka Jayadi Putra Ella Dewi Latifah Elvany, Virgin Elvira Sari Dewi Emi Maulani Endang Wahyati Yustina, Endang Wahyati Eny Enawaty Epi Supriyani Siregar Erlina Ernawati Ernawati Eva Ayuzar, Eva Fahrizal Fahrizal Faizatul Faridy Fakhrur Rozi, Fakhrur Faradila, Faradila Farhan Abdillah, Maulana Farhany O., Asti Farhat, Yasir Fathoni, M. Yazid Ferry Fatnanta Galih Febrianto Gamar Al Haddar, Gamar Al Ghazali Syamni Gios Adhyaksa Gulo, Syukur Putra Abadi Hadri Kusuma Hapipah, Riska Harahap, Andi Nizam Hartini Haritani Harukmi, Anggun Pramesthi Haryono Haryono Hasanah, Sevia Hasnawati Heni Pujiastuti Heny Fitriani Hikmah, Syafaqoh Mahdiyatul Hurip Pratomo Husnawati Yahya Ibrizatun, Amin Ihsan Saddam Ahmadi Ilfiani, Pratiwi Dian Inayah, Shofiatul Indarti, Adrian Intan Nuraini Iqbal Syauqi Mubarak Isma, Fera Hendra Istighfarin, Rahmatul Jamaluddin Jamaluddin Jamil, Muhamad Fauzi Jarir, Jarir Jayadi, Panji Jayadi Buana Jayadiputra, Eka Jemmy Najoan, Jemmy Joko Triyono JT, Paska Juliansyah Harahap, Juliansyah Kartika Sari Kembaren, Emmia Tambarta Khaidir Kinanti, Ulfa Kurnia Sari3, Tiyas kusrini, Desi Laila M. Rasyid Lalu Achmad Fathoni Latifah, Ella Dewi Lelanovita Sardianti, Andi Lestari, Nana Citrawati Liana, Nova M. Rizal M. Ulil Albab Surya Negara Madewi, Ketut Ayusia Mahdaliana, Mahdaliana Mahendra, Anindhita Satria Mahsina Mahsina, Mahsina Mahuda, Isnaini Mainisa Mainisa, Mainisa Marcella Elwina Simandjuntak Margaret Stevani Maria G.M. Polii, Maria G.M. Mariestiara, Salsanabila Marlendi, Sri Marta Pramudita, Marta Martina Martina Martina Marwansyah, Marwansyah Maryana Maryana, Maryana Maryani, Anny Maryani, Anny Matondang, Abdul Rahman Maulana, Pani Maulana, Teuku Rian Mawaddah, Faizah Mawardati Mawardati Maylisa, Azizah Firdausy Mayseptyana, Annik Miftahus Sholihin Minokaura, Muh. Fachrul Mirasari, Rossy MS, Tasya Muhamad Yazid Bustomi Muhammad Habibie Al Hamzah Muhammad Hatta Muhammad Ibnu Fajar Muhammad Muhammad Muhammad, Raihan Muhdor, Ali Muhyiddin, Fajar Nugraha Muliani, M Mumtiza, Rizka Munawwar Khalil, Munawwar Murdianingsih, Dian Mursidah Mutammimul Ula Muzakir Nana, Cut Naufal, Muhammad Alifiro Neni Nurhayati Ngapiyatun, Sri Nila Mustika Aini Ningsih, Diah Wuriah Novitasari, Dita Dwi NP, Meliya Nur Aida, Nur Nur Aini Rakhmawati Nur Fauziya, Ahada Nurdin, Muhammad Yusuf Nurmawanti, Nunung Nurul Ummi Nusa Sebayang Nyahu Rumbang Obeth, Ernita Oce Astuti Panca Kusuma, Bangbang Pandhu Rochman Suosa, Pandhu Rochman Panji Randilla Apriama Pangendra Pannyiwi, Rahmat Pertiwi, Dinda Dwi Anugrah Petrus Jacob Pattiasina Pranomo, Agung Prasetyo, Diknas Pratama, Ganang Raditya Pratiwi, Wike Priono, Joko Priyatna, Aufa Irsyad Puji Hariati Pujowaskito, Prihati Puspita Puspita Puspita, Della Putran, Feby Arma Putri, Malfa Liya Putri, Rezty Arizta Putri, Supanca Ade R., Echa Alfa Raharjo, Indarno Sugeng RAHAWARIN, MOHAMAD ARSAD Rahendra Maya, Rahendra Rahman, Fadhilla Rahman, Taufikel Rahmanita, Dini Rakhmanita, R Rakhmanita, Rakhmanita Ramadlan, Lalu Ramdhani, Muhammad Hanif Rani Rahmawati Rasyid, Laila Muhammad Ratna Sari Dewi Ratnawati, Yeni Rd. Selvy Handayani Repiyasa, I Wayan Restiatun, Restiatun Retno Widyaningrum, Retno Riani Riani, Riani Rifki Fahrial Zainal Rika Saraswati, Rika Rini Meiyanti Risma, Mauliza Rizal, Muhammad Ainur Rochyana, Mochamad Furqon Rohendi, Aulia Rosnina Rosnina, Rosnina Rukhayah, R. Siti Sahnan Sahnan Sahputra, Ilham Saiful Adhar salamah salamah Salsabila, Natasya Sanusi, Ruchan Saptiani, Anggun Saputra, Epriyan Sardianti, Andi Lelanovita Sari, Putri Dina Sari, Riona Saridanti, Andi Lelanovita Sarip Hidayat, Sarip Saroyo Sarundayang, Jenneka Ika Sarwo, Budi Sastrayana, I Gede Ngurah Satibi, Syawal Satriawan, Hera Alvina Satriawansyah, Tri Sayed Fachrurrazi Sayed Fachrurrazi Seftian Nurafiat, Seftian Nurafiat Selanno, Hendry Setiono, Buana Shamadiyah, Nurasih Shelly Arsy Cahyani Shidqi, Muhammad Ghaffar Shinta Andriyani Sholah, Adam Fajrus Sholahudin, Sholahudin Siddiq, Nakzim Khalid siddiq, Nakzim Khaliq Sika Azkia, Czidni Singkoh, Marina Flora Oktavine Siregar, Imanuddin Siswati, Endang Siti Khadijah Sofiah Nur Iradawaty SP, Dinda Sri Agustina, Sri Sri Gunani Partiwi Sri Mulyati sri nengsih, sri Sry Lestari Samosir Suardi Nur Sugiawiharja, Egi Suhardi, Rapon Yuniar Sukariyan, Sukariyan Sulistia, Indryanti Sulistiyaningsih, Nani Sumarmo Sumarmo SUMIATI, LILIK Suparno Suwari Akhmaddhian syaddam, syaddam Syaeful Rohman, Pupung Syahputra, Guntur Adham Syibral Malasyi, Syibral T. Muhammad, Ashari T.W, Lila Irawati Tanjung, Aris Muda Tanjung, Yulia Tiara TAUFIKEL RAHMAN Teuku Muhammad Ashari Tinting S, Ruben Umi Laili Yuhana Usnawiyah Utary, Baiq Ishariaty Wika Veri Ilhadi Veronika Widi Prabawasari Wachid Pratomo, Wachid Wahidar, Agung Wahyati, Endang Warto - Wartomo, Wartomo Wibi, Prasetyo Widyawati, Wahyu Win Kuara, Rezeki Winarni, Budi Winerungan, Shella Agnessy Jullyta Wirawan Putrayadi, Wirawan Wiwiek Wahyuningsih Wiwik Handayani Yasmin Aulia Ramadhini Yochanan, E. Yudiantoro, Ismanu Yurni, Irma Yusuf N, Muhammad Yusuf, Siti Agrippina Alodia Zainab Zakiyah Sanur, Haura Zlukhu, Anuarman Zulkifli Zulkifli Zulkifli