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Implementasi Blockchain Dalam Bidang Akuntansi dan Supply Chain Management: Studi Literatur Muhammad Arwin; Dena Aulia; Lia Uzliawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i2.2616

Abstract

This research paper offers an extensive literature review encompassing recent studies that examine the utilization of blockchain technology in accounting and supply chain management. The paper specifically concentrates on Indonesia, a developing nation where blockchain is increasingly becoming a subject of scholarly exploration. The study examines the characteristics and architecture of blockchain to ascertain suitable implementation approaches in multiple domains, such as accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, it identifies endogenous risks in supply chain management to gain valuable insights for future supply chain implementations. Furthermore, this paper presents a detailed case study analysis that draws upon a specific supply chain management scenario, providing an in-depth exploration of how blockchain technology can be effectively implemented. The primary objective of this research is to elevate awareness and comprehension regarding the vast potential of blockchain technology in optimizing the realms of accounting and supply chain management within the Indonesian context.
Istifhām in the Phrase Mā Khaṭbu in the Qur’an Ramdana Nur; M. Ghalib M; Abdul Ghany; Muhammad Arwin
Jurnal test Vol 4 No 2 (2025): AL-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58363/alfahmu.v4i2.564

Abstract

This article examines the use of the istifhām phrase Mā Khaṭbu in the Qur'an. This phrase consists of the word “mā,” which means “what,” and “khaṭb,” which refers to a major event or important matter. The method used is a qualitative approach with thematic analysis of the verses containing the phrase Mā Khaṭbu. The results of the study indicate that the phrase Mā Khaṭbu serves more than just a question to obtain an answer. This phrase is used as a rhetorical tool aimed at arousing the moral and spiritual awareness of readers, as well as encouraging deep reflection and introspection. Additionally, this phrase also functions as social criticism and satire toward certain attitudes or conditions that require attention. Academically, this research contributes to the study of balaghah, tafsir, and Qur’anic linguistics. This research also enriches understanding of the use of rhetorical questions as a spiritual educational method that can shape the inner consciousness of Muslims.