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Dimensions of Transcendental Communication in the Management of Spiritual Leadership among Muslim Family Heads Practicing Shalawat Fitriyana, Fitriyana
JUMPA : Jurnal Manajemen Pendidikan Vol 6, No 2 (2025)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jumpa.v6i2.14830

Abstract

Leadership within family life is closely connected to spiritual awareness, moral responsibility, and emotional stability. In Muslim communities, devotional practices often function as important sources of spiritual reflection that influence everyday attitudes and leadership behavior. However, limited research has examined how transcendental communication through religious practices shapes leadership within family contexts. This study aims to explore the dimensions of transcendental communication experienced by Muslim family heads through the practice of shalawat and to examine how these experiences contribute to the development of spiritual leadership within family life. The study employed a qualitative phenomenological approach to understand participants’ lived experiences and interpretations of shalawat as a form of spiritual communication. Data were obtained through in depth interviews with Muslim family heads who consistently practice shalawat in their daily lives. The findings reveal that the recitation of shalawat carries several interconnected meanings, including expressions of closeness to God, devotion and loyalty to the Prophet Muhammad, and the articulation of prayer and hope. These spiritual meanings contribute to emotional calmness, reinforce leadership responsibility, and encourage moral exemplarity in guiding family members. The study demonstrates that transcendental communication through shalawat functions not only as a devotional expression but also as a spiritual resource that shapes leadership attitudes and ethical awareness within family life.
The Role of Environmental, Social, and Governance in Moderating the Influence of Tax Avoidance and Financial Distress on Firm Value Fitriyana, Fitriyana; Putra, Rosyid Nur Anggara
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.137-151

Abstract

Purpose: This study aims to analyses the influence of tax avoidance and financial distress on firm value and the role of Environmental, Social, and Governance (ESG) as a moderator in non-financial companies listed on the Indonesia Stock Exchange in the 2020-2024 period. Method: This study is a quantitative study that uses secondary data from annual reports and ESG data from Bloomberg. The selection of companies was based on predetermined criteria using the purposive sampling method, which resulted in as many as 175 observations. This study was tested using panel data analysis and analysed by panel data regression with EViews 12 software. Findings: Based on the results of data analysis, it can be concluded that tax avoidance measured using ETR does not have a significant effect on the firm value. financial distress measured using Z-Score EMS has a significant negative effect on the firm value. ESG cannot moderate the influence of tax avoidance on firm value. ESG is able to weaken the negative influence of financial distress on firm value. Novelty: This study combines four variables (tax avoidance, financial distress, ESG, and firm value), which are still relatively rare, thus providing an opportunity to explore new relationships and find out how non-financial companies listed on the IDX can utilize ESG scores in weakening the influence of tax avoidance and financial distress on firm value.
Co-Authors A Halim Abdul Rahman Abdunnur Abdunnur, Abdunnur Aditya Irawan Agus Pahrudin Agustina Ahmad Sukandar Aini, Ika Nur Aisyah, Cici Nur Akhir, Fatmy Yaumil Albion Z.S., Naufal Almadi, Ismail Fahmy Almady, Ismail Fahmy Amelia, Childa Amelia, Yuni Nur Andi Nikhlani Andi Noor Asikin Aqilla Fadia Haya Ardhanwinata, Adlina Arief Adhiksana Asfie Maidie Asih, Supadmi Asman Randik, Zul Astuti, Henny Widya Auliansyah, Auliansyah Ayunira, Lia Martha Bambang Indratno Gunawan BR GINTING, AGUS SANTI Bujang Rahman Burhanuddin Nasir Chairunisa, Triyana Cynthia Hati, Nabila Damanik, Agusman Damayanti, Erlian Eka Darlina Darlina Darmawan, Ramadhani Datien Eriska Utami Delina, Anita Deni Rahman Desmawati Desmawati Dwi Larasati, Dwi Dwiyono, Yudo Dyah Mahendrasari Sukendra Eka Safitri Eko Sugiharto Elly Purnamasari Erwiantono Esti Handayani Hardi Evi Gusliana Fadli Fadli Fahrizal, Wahyu Fathur Rahman Fauzi, Ikka Kartika Abbas Febriyana, Qobid Febriyani, Putri Agus Fredinan Yulianda Gurning, Putri Sartika Handayani Boa Handoko, Denis Kurniawan Dwi Hanis Kusumawati Rahayu Haryaka, Usfandi Helminudddin, Helminudddin Helminuddin, Helminuddin Henny Pagoray, Henny Heru Susilo Heru Susilo Ibnu Eka Rahayu Idhamsyah, Idhamsyah Iqbal , Muh Iramanto, Iramanto Irawan, Irman Irwan Irwan Ismahani, Siti Ita Zuraida Iwan Suyatna Jahrah, Fatimah Jailani Jailani Jazimatul Husna Jemi, Renhart Juliani Jus, Juslimin Kahfi, Sidik Al Kamilan, Kamilan Kartika, Marshanda Dwi Kasim, Muhammad Ikhsan Khotimah, Fitriani Khusnul Komsanah Sukarti Kurnia, Robin Kusumattaqiin, Fataa Kusumattaqqin, Fataa Kusyanto Kusyanto Laili Fitri Yeni Luthfiyah, Binti Marinda Rahim Mentari Putri, Laura Marsya Mismawati, Andi Moh. Hibban Toana Muhammad Syafril Mutakin, Asep Zenal Nandang Mufti Narulita, Febby Andinie Nelti Rizka Ningsih, Etik Sulistiowati Ningsih, Kurnia Noorma Kurnyawaty Nur Indah Sari Nurasikin, Andi Nurfadilah Nurfadilah Nurhadi , Didik Nuril Munfaridah, Nuril Oko, Syarifuddin Oktafiati, Nur Afni Oktawati, Nurul Ovia Pamungkas, Bagus Fajar Pijaryani, Indria Pradananta, Hidayat Pranata, Alfin Purnawan, Eldy Indra Putra, Putu Ardian Pratama Putra, Rosyid Nur Anggara Rahelli, Yeti Rahman, Nur Rinni Ramadhan, Fenny Valianda Amelia Ramang, Muhammad Syahrir Ribut Prastiwi Sriwijayanti, Ribut Prastiwi Rifai, Muhamad Rini Werdiningsih Rudatin Windraswara Rusdiyana, Ellysa Said Abdusysyahid Salmah, Ummi Salsabila, Andi Putri Santoso, Agung Puji Sapruddin Sapruddin Sarinah Sarinah Selprise, Selprise Setyowati, Sekar Ayu Shofiyah Shofiyah Subagio, Fajar Reza Hernawan Subakir, Muhammad Yahya Subandi Subandi Sudewi Sudewi Sugandi, Tatan Sukarti, Komasanah Sulistianto, Erwan Supriana, Edi Suyatna, Muhammad Bagja Britania Swandra Rahayu Syahyani, Syahyani Syarifudin, Encep Syech Idrus Tahir, Ramli Wahab, Hadi Syaukani Wahyudi Wahyudi Wahyuni, Ike Tri Wati Wati Widiah, Zahrotul Yuliana, Irma Yuliandari, Safitri Yulianingsih, Muliana Yulianti Yulianti Zainal Arifin