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All Journal IJEE (Indonesian Journal of English Education) Lisanuna: Jurnal Ilmu Bahasa Arab dan Pembelajarannya Jurnal Al-Ijtimaiyyah Perisai : Islamic Banking and Finance Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi community: Pengawas Dinamika Sosial Al-Misbah : Jurnal Islamic Studies Aceh Anthropological Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pemikiran Islam (JPI) Proceedings of International Conference on Multidiciplinary Research International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmu Sosial dan Humaniora Jurnal Masyarakat Indonesia Paradoks : Jurnal Ilmu Ekonomi SINTHOP: Media Kajian Pendidikan, Agama, Sosial dan Budaya International Journal of Economics and Management ARembeN Jurnal Industri Samudra AL-UKHWAH Jurnal Keislaman
Furqan Furqan, Furqan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Evaluasi Efektivitas Pengendalian Internal pada Aktivitas Outsourcing Pengelolaan Bea Meterai Furqan, Furqan; Hartanti, Dwi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2143

Abstract

Stamp duty is the only type of tax that is managed by the Directorate General of Taxes (DJP) through the outsourcing mechanism. Under this mechanism, the management of stamp duty is predominantly carried out by third parties, while the DJP acts as the principal overseeing the process. As previously researched, despite its advantages, the outsourcing mechanism also comes with weaknesses and risks. Therefore, controls are needed to ensure they align with the DJP's intended objectives. This research aims to evaluate the effectiveness of the internal controls implemented by the DJP in the outsourcing activities related to stamp duty management. The study takes the case study form and adopts a qualitative approach, evaluating the components and principles of the 2013 COSO Internal Control Integrated Framework concerning outsourcing activities in stamp duty management. Data collection involves document analysis and interviews with individuals directly involved in stamp duty management. The data is analyzed using maturity levels to determine the effectiveness of each control component and principle. The research results reveal diverse levels of control effectiveness. Among the five control components, only two are at an optimum level, while the others exhibit lower levels of effectiveness in control principles. This study provides recommendations to the DJP for enhancing internal control effectiveness, particularly in the aspects of supervising the internal control system, comprehensively identifying risks, and considering the potential for fraud in risk assessments. This research is expected to contribute academically and serve as a reference for regulators in making decisions related to stamp duty management.
Pelatihan Sertifikasi Kompetensi SDM Pariwisata Di Hotel Saka Medan Tahun 2022 Furqan, Furqan; Putra, Yogi
ARembeN Jurnal Pengabdian Multidisiplin Vol. 1 No. 1 (2023): ARemBeN Edisi Juni
Publisher : CV. Ro Bema

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan soft skill khususnya dibidang pariwisata dengan mengikuti kegiatan pelatihan sertifikasi SDM di Bidang Pariwisata. Metode yang digunakan dalam pengabdian masyarakat yaitu berupa pelatihan sertifikasi kompetensi. Hasil dari pengabdian masyarakat yaitu peserta dan penulis sangat antusias mengikuti jalannya proses kegiatan pelatihan sampai dengan selesai.
Interpretasi dan Kontroversi: Studi tentang Hakikat Insan Karya Ahmad Laksamana Ibrahim, Nur Fadlina binti; Juwaini, Juwaini; Furqan, Furqan; HM. Yasin, Taslim
Jurnal Pemikiran Islam Vol. 3 No. 2 (2023): Juli-Desember
Publisher : Program Studi Aqidah dan Filsafat Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jpi.v3i2.21531

Abstract

Haji Ahmad Laksamana, a controversial figure known through his work “Hakikat Insan”, is often considered deviant from traditional Islamic teachings, particularly regarding the use of Sharia and Tariqa as well as interpretations of the Quran. This article aims to describe the thoughts and Quranic interpretation methodology of Haji Ahmad Laksamana. This study employs a qualitative method with a literature analysis approach. The primary source is the text “Hakikat Insan,” supplemented by various secondary sources, including journals and relevant books. The study finds that Haji Ahmad Laksamana's teachings emphasize the recognition of the essence of knowledge to achieve the level of Insan Kamil Mukamil. His thoughts, reflected in discussions about the relationship between humans and Allah, the dignity of the soul, the essence of the testimony of faith, as well as concepts of Islam, faith, monotheism, and gnosis, demonstrate a unique approach. However, his interpretation method, such as translating Quranic verses into symbols, has sparked controversy and is considered deviant from traditional Islamic understanding. Haji Ahmad Laksamana's controversial ideas are viewed as contradictory to Islamic teachings, diminishing the honor of the Quran and Hadith.AbstrakHaji Ahmad Laksamana, seorang figur kontroversial yang dikenal melalui karyanya “Hakikat Insan”  sering kali dianggap menyimpang dari ajaran Islam tradisional, terutama dalam hal penggunaan syariat dan tarekat serta penafsiran Al-Quran. Artikel ini bertujuan mendeskripsikan tentang pemikiran, dan metodologi penafsiran Al-Quran Haji Ahmad Laksamana.  Kajian ini menggunakan metode kualitatif dengan analisis kepustakaan. Sumber utama adalah teks “Hakikat Insan” serta berbagai sumber sekunder termasuk jurnal dan buku yang relevan. Kajian ini menemukan bahwa ajaran Haji Ahmad Laksamana menitikberatkan pada pengenalan ilmu hakikat untuk mencapai tingkat Insan Kamil Mukamil. Pemikirannya yang tertuang dalam pembahasan mengenai hubungan manusia dengan Allah, martabat nafsu, hakikat syahadat, serta konsep Islam, iman, tauhid, dan makrifat, menunjukkan pendekatan yang unik. Namun, metode interpretasinya, seperti penerjemahan ayat Al-Quran ke dalam simbol, telah menimbulkan kontroversi dan dianggap menyimpang dari pemahaman Islam tradisional. Pemikiran Haji Ahmad Laksamana yang kontroversial dianggap bertentangan dengan ajaran Islam dan mengurangi kehormatan Al-Quran dan hadis.
Membumikan Komunikasi Islam dalam Kehidupan Sosial Melalui Warung Kopi di Kota Banda Aceh Furqan, Furqan; Abdullah, Abdullah; Furqan, Muhammad
Jurnal Keislaman Vol. 7 No. 2 (2024): Jurnal Keislaman
Publisher : Sekolah Tinggi Agama Islam Taruna Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54298/jk.v7i2.266

Abstract

The purpose of this research is to identify and provide understanding and invitation to everyone to ground Islamic communication in social life so that communication patterns between people are well maintained in accordance with the principles of Islamic communication. The research method used is a type of library research. his research is carried out by reading, examining, and analyzing various existing sources, in the form of the Qur'an, Hadith, journals and books, as well as other research results related to communication in social life. The results showed that Islamic communication in social life has a very important role in human life, this can be seen from social meaning, social coverage and social support to being able to limit negative words against someone. Islamic communication is a means of conveying or exchanging information using the principles and methods of communication according to the Qur'an as one of the motivations for Muslims to ground Islamic communication in social life directly and through social media. Meanwhile, in the context of coffee shops as a means of social communication in the city of Banda Aceh, coffee shops are not only a place to drink coffee or rest but also a source of the latest information and also a gathering place for various communities, ranging from ordinary people, community leaders, government employees, and so on. The conclusion is that communication is one of the important reasons in society, of course, in the rules of Islam, besides that Islamic communication and social life play a very large role in the context of coffee shops in the city of Banda Aceh.
SOSIALISASI KEPADA PERANGKAT DESA: STRATEGI AWAL MEMBANGUN KERANGKA PARTISIPASI MASYARAKAT UNTUK WISATA RESILIEN DI DESA SUGIHEN TANAH KARO Furqan, Furqan; Harefa, Mega Hernawati; Saridi, Sarmoko; Nasution, Rahmad Kurnia Abdik; Sinaga, Tuan Bobby Harsono
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 3 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i3.225

Abstract

This community service program aimed to strengthen the institutional capacity of the Sugihen Village apparatus in Juhar District, Karo Regency, by developing a participatory framework for resilient tourism. The program applied a participatory capacity building approach using the Participatory Learning and Action (PLA) method, which involved all village officials in socialization, group discussions, and the formulation of an initial action plan. Through workshops and interactive sessions, participants gained a deeper understanding of Community-Based Tourism (CBT) and the importance of collaborative and sustainable governance in tourism development. The results indicate an increased awareness and understanding among village officials regarding their strategic role as local leaders in tourism resilience. Furthermore, the activity successfully built institutional commitment and produced a preliminary participatory framework to guide broader community involvement. Nonetheless, certain limitations were identified, particularly in technical skills such as digital marketing and destination management, requiring follow-up training and mentoring. Overall, this program demonstrates that the success of resilient tourism development must begin with the empowerment of local actors through continuous and collaborative social learning. Sugihen Village holds strong potential to become a best practice model for community-based tourism development in the Karo region.
INTEGRATING RENEWABLE ENERGY AND SMART GRID SYSTEMS: A PATHWAY TO CARBON-NEUTRAL COMMUNITIES IN SOUTHEAST ASIA Putra, Yogi; Furqan, Furqan
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 1 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i1.395

Abstract

The transition toward carbon-neutral communities has become a global priority, especially in Southeast Asia, where rapid economic growth continues to intensify energy use and carbon emissions. Although the region has substantial renewable energy potential, it remains highly dependent on fossil fuels due to weak grid infrastructure, limited digitalization, and inconsistent policy support. This study systematically synthesizes recent scientific research on the role of smart grid technologies and renewable energy integration in supporting the development of carbon-neutral communities. Using a Systematic Literature Review (SLR) approach guided by PRISMA, 24 peer-reviewed Scopus articles published between 2017 and 2023 were analyzed. The selected literature met predetermined inclusion and exclusion criteria and focused on renewable energy adoption, smart grid deployment, and low-carbon community initiatives. The review identifies five major theoretical foundations frequently used in contemporary research: Energy Transition Theory, Smart Grid Theory, Diffusion of Innovation Theory, Resilience Theory, and Socio-Technical Systems Theory. Evidence consistently shows that smart grids powered by IoT, digital automation, advanced metering, and sensor technologies enhance energy efficiency, load management, grid stability, and the integration of renewable sources. The analysis further highlights that socio technical conditions, innovation characteristics, digital readiness, policy frameworks, and community participation significantly shape the adoption of renewable technologies. However, empirical studies remain unevenly distributed, with limited research focusing specifically on rural or tourism-based communities in Southeast Asia. To address these gaps, this study proposes a comprehensive conceptual model that integrates renewable energy, smart grid systems, and socio-technical enablers to support the advancement of carbon-neutral communities.
Peran Modal Sosial dalam Pemulihan dan Penguatan Perempuan Korban Konflik di Aceh Liata, Nofal; Fatimahsyam, Fatimahsyam; Furqan, Furqan; Furqan, M.
Aceh Anthropological Journal Vol. 9 No. 2 (2025)
Publisher : Department of Anthropology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/aaj.v9i2.25171

Abstract

Armed conflict in Aceh has left long-term social consequences for women, particularly those who experienced sexual violence and the loss of family members. These impacts are not limited to psychological trauma but also involve structural vulnerability that restricts women’s access to social and economic resources in the post-conflict period. This study aims to examine the role of social capital in the recovery and empowerment of women survivors of conflict in Gampong Cot Tunong, Pidie Regency, by exploring the interconnections between traumatic experiences, community support, and the role of local institutions. This research employs a qualitative approach using a case study design. Data were collected through in-depth interviews and participant observation involving women survivors of conflict, village officials, and facilitators from a local institution, Pengembangan Aktivitas Sosial Ekonomi Masyarakat (PASKA). The data were analyzed thematically to identify patterns of structural vulnerability, experiences of trauma and social silence, and forms of social capital that have developed within the community of women survivors. The findings indicate that women survivors of conflict face multiple layers of vulnerability arising from sexual violence, the loss of family members, and limited access to public services. Nevertheless, social capital formed through trust-based relationships, solidarity among survivors, support from the village community, and facilitation by local institutions plays a crucial role in trauma recovery and the strengthening of women’s socio-economic lives. Social capital functions not only as a survival mechanism but also as a space for psychosocial recovery and collective empowerment. This study highlights that the recovery of women survivors of conflict should be understood as a social process rooted in community dynamics and the strength of local social capital. Abstrak: Penelitian Konflik bersenjata di Aceh meninggalkan dampak sosial yang berkelanjutan terhadap kehidupan perempuan, khususnya mereka yang mengalami kekerasan seksual dan kehilangan anggota keluarga. Dampak tersebut tidak hanya berupa trauma psikologis, tetapi juga kerentanan struktural yang membatasi akses perempuan terhadap sumber daya sosial dan ekonomi pascakonflik. Penelitian ini bertujuan untuk menganalisis peran modal sosial dalam proses pemulihan dan penguatan perempuan korban konflik di Gampong Cot Tunong, Kabupaten Pidie, dengan menyoroti keterkaitan antara pengalaman trauma, dukungan komunitas, dan peran lembaga lokal. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam dan observasi partisipatif terhadap perempuan korban konflik, aparat gampong, serta pendamping dari lembaga lokal Pengembangan Aktivitas Sosial Ekonomi Masyarakat (PASKA). Analisis data dilakukan secara tematik untuk mengidentifikasi kerentanan struktural, pengalaman trauma dan keheningan sosial, serta bentuk-bentuk modal sosial yang berkembang dalam komunitas perempuan korban konflik. Hasil penelitian menunjukkan bahwa perempuan korban konflik menghadapi kerentanan berlapis yang bersumber dari kekerasan seksual, kehilangan anggota keluarga, dan keterbatasan akses terhadap layanan publik. Namun demikian, modal sosial yang tumbuh melalui relasi saling percaya, solidaritas sesama korban, dukungan masyarakat gampong, serta pendampingan lembaga lokal berperan penting dalam pemulihan trauma dan penguatan kehidupan sosial-ekonomi perempuan korban konflik. Modal sosial tidak hanya berfungsi sebagai mekanisme bertahan hidup, tetapi juga sebagai ruang pemulihan psikososial dan pembangunan kemandirian secara kolektif. Penelitian ini menegaskan bahwa pemulihan perempuan korban konflik perlu dipahami sebagai proses sosial yang berakar pada dinamika komunitas dan kekuatan modal sosial lokal.
Co-Authors , Elfitra Desy Surya A Halim A M Hatuaon Sihite A.M. Hatuaon Sihite Abd. Rahman Abdul Wahab Abdullah Abdullah Acha, Hamzar Akbar, Khalis Andriani, Meri Armi, Armi Azwir Azwir Daulay, Arifah Mufadadiba Dwi Hartanti Fajri, Ikramul Fatimahsyam, Fatimahsyam Febriandika, Nur Rizki Hikmawan, Arham Hutauruk, Indah Swanti Ibrahim, Nur Fadlina binti Juwaini Juwaini Kaharuddin Kamaruddin Hasan Khairani, Yuli KURNIA KURNIA, KURNIA Lamkaruna Harmanda, Yoga Liata, Nofal Lukmanul Hakim M. FURQAN, M. Maghfirah, Fitria Rizki Maskur Maskur Mayastika, Kania Mega Hernawati Harefa Mega Williandani Muchsin Muchsin Muchsin Muchsin Muh. Sibgatullah Muhammad Furqan, Muhammad Muhammad Syarif, Muhammad Muslim Djuned Nasution, Rahmad Kurnia Abdik Noviyanti, Anita Nurlaili Nurlaili Putra, Yogi Rafik, Anugerah Nurrezqy Ridhwan, M Ridhwan, M. Rimadeni, Yeni Rusli Rusli Sabam Syahputra Manurung Safrul Muluk Sakdiah Sakdiah, Sakdiah Samosir, Hasrat Efendi Saridi, Sarmoko Sibgatullah, Muhammad Sinaga, Tuan Bobby Harsono Sulaiman, Muntasir Surya, Erdi Taslim HM. Yasin Tina Linda Yati Heriyati Yogi Putra Yusnadi, Yusnadi