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All Journal Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan
Muhammad Al Ghazali, Muhammad
Unknown Affiliation
Religion Economics, Econometrics & Finance Other

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Strategi Guru Akidah Akhlak Dalam Pembinaan Karakter Siswa Madrasah Aliyah DDI Hasanuddin Kabupaten Maros Al Ghazali, Muhammad; Tahir, Ilyas; Sampurno, Bambang; Wahab, Abdul
Al-Qalam: Jurnal Kajian Islam dan Pendidikan Vol 17 No 1 (2025): Al-Qalam: Jurnal Kajian Islam Dan Pendidikan
Publisher : LP2M Universitas Islam Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/al-qalam.v17i1.3782

Abstract

This study examines the strategies of Akidah Akhlak teachers in character development of grade X students at Madrasah Aliyah DDI Hasanuddin, Maros Regency, including the forms of development, supporting factors, and inhibiting factors. The background of the study is based on the urgency of character education in forming students with noble character, especially through the Akidah Akhlak subject which emphasizes the internalization of moral and spiritual values. Using a qualitative approach with a case study design, this study collected data through participatory observation, semi-structured interviews, and document analysis. The results of the study indicate that the character development strategies implemented include habituation, role models, providing advice, discussing values, and reinforcement through religious activities such as tadarus and congregational prayer. Development is carried out comprehensively, both inside and outside the classroom. Supporting factors include a religious madrasah environment, the active role of teachers, and religious extracurricular activities, such as Rohis. Conversely, inhibiting factors include lack of parental supervision and negative influences from the external environment.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Al Ghazali, Muhammad; Asyifa, Adinda Putri; Putri, Salwa Nabilah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The global energy transition forces the oil and gas industry to adopt carbon emission disclosures, yet its impact on financial risk remains highly polarized. This study aims to synthesize the effect of carbon emission disclosure on financial risk metrics in global oil and gas companies. Utilizing a Hybrid Systematic Literature Review (SLR) approach, this research integrates bibliometric analysis and thematic synthesis of 25 selected articles (2020-2026) sourced from Google Scholar. The findings reveal a sharp empirical polarization. A total of 15 articles confirm that carbon disclosure acts as a positive signal, effectively reducing information asymmetry and mitigating financial risks. Conversely, 10 articles demonstrate valuation anomalies where climate transparency escalates financial vulnerability due to anticipated surges in operational costs, asset impairment threats, and indications of greenwashing practices aimed solely at maintaining social legitimacy. In conclusion, the effectiveness of carbon disclosure as a financial risk mitigator heavily relies on data credibility and corporate governance quality.
Co-Authors Abdul Wahab Asyifa, Adinda Putri Bambang Sampurno, Bambang Kirana DP, Rina Tjandra Putri, Salwa Nabilah Ramadhan, M. Faalih Athoullah Tahir, Ilyas