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Implementasi Pengorganisasian Dakwah dalam Masyarakat Plural: Tantangan dan Peluang Muhammad Fauzan; Setiawan Tri Admaja; Andini Andini
Jurnal Riset Rumpun Agama dan Filsafat Vol. 4 No. 1 (2025): April : Jurnal Riset Rumpun Agama dan Filsafat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrafi.v4i1.4410

Abstract

This article examines the implementation of da'wah organizations in pluralistic societies, highlighting the challenges and opportunities they present. Da'wah is important to convey religious values and guide people towards goodness. However, in such societies, differences in beliefs can cause social friction. Effective da'wah strategies are influenced by communication styles, methods, and societal contexts. Challenges include misunderstandings, negative stereotypes, and limited access to diverse communities. This article emphasizes the need for a dialogue-based approach and adapting to societal needs to promote peace in diverse environments. Understanding the intricacies of da'wah organizations can enhance interfaith understanding and community solidarity. Effective da'wah implementation can foster a harmonious society enriched by Islamic values in a pluralistic context.
Pengaruh Kualitas Audit dan Independensi Komite Audit terhadap Kualitas Pelaporan Keuangan di Sektor Kesehatan Andini Andini; Rahman Anshari; Muhammad Iqbal Pribadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2608

Abstract

Purpose. This study aims to determine the influence of audit quality and audit committee independence on the quality of financial reporting in the health sector. Method. This research is a quantitative study with a population in the form of health sector companies listed on the IDX for the period 2014–2023. The sample was selected through the purposive sampling method and obtained 106 companies that met the criteria, namely publishing annual reports and financial statements in rupiah. Data containing indications of negative profit management were excluded from the observation. Data analysis was carried out using multiple linear regression, hypothesis test, classical assumption test, and descriptive statistics. Result. In the test results, it was found that  audit quality had a positive effect on the quality of financial reporting, and the independence of the audit committee did not have a significant effect on the quality of financial reporting. Implication. Provide input for companies in improving the quality of financial reporting through improving audit quality. For stakeholders and regulators, this study highlights the limited role of audit committee independence without further strengthening of governance mechanisms.
Peran Pemerintah Desa dalam Pelestarian Budaya di Desa Bagolo Kecamatan Kalipucang Kabupaten Pangandaran Andini Andini; Asep Nurwanda; Regi Refian Garis
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 4 (2025): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i4.6584

Abstract

This research is motivated by the suboptimal role of the Village Government in preserving culture in Bagolo Village, Kalipucang District, Pangandaran Regency. The research method used is a descriptive method with a qualitative research approach. The data sources of this research are primary and secondary data. The primary data of this research is the result of interviews with 7 informants. The secondary data of this research are important documents relevant to the research. The data collection techniques of this research consist of observation, interviews and documentation. The data analysis of this research is data reduction, data presentation, and drawing conclusions. The results of the study indicate that the role of the Bagolo Village Government in preserving culture has not been optimal, as seen from five dimensions. 1). In the stabilizer dimension, cultural preservation planning is not optimal and there is minimal community involvement in the planning process. 2). In the innovator dimension, there is low technology-based innovation and limited resources to develop creative preservation methods. 3). In the modernizer dimension, there is a lack of use of modern technology for cultural promotion and documentation in order to attract the interest of the younger generation. 4). In the pioneer dimension, there is a lack of consistent community mobilization programs and arts groups to preserve culture. 5). In the implementation dimension, there are budget limitations, facilities and infrastructure, and lack of access to capital for artists. The results of this study indicate that efforts to preserve culture in Bagolo Village require strengthening collaboration between the village government and the community, optimizing the use of technology, adequate funding support, and planned and sustainable preservation strategies so that local culture remains sustainable amidst the flow of modernization.