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Studi Literatur: Artificial Intelligence Dalam Audit Veren Putri Shamaya; Sabrina Nova Ashara; Achmad Sofyan; Salsabila Aprilia; Arswarani Leonica; Tri Ratnawati
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.461

Abstract

The purpose of this study is to find out how the influence, role, and progress of Artificial Intelligence in Auditing. The approach in this study uses a type of research in the form of a literature study with data collection methods in the form of library data that has been selected, searched and analyzed. Based on the research results, it is known that Artificial Intelligence has quite a significant influence on the positive and negative sides. Artificial Intelligence also provides a useful role in auditing developments in the present and in the future, although in practice Artificial Intelligence still has many weaknesses because auditing still requires an auditor's assessment.
Studi Komparasi: Telaah Pemikiran John Dewey dan Al-Ghazali Terhadap Psikologi Pendidikan dalam Perkembangan Kognitif Anak Achmad Sofyan; Ahmad Muhlis
Journal of Mandalika Literature Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i2.3794

Abstract

Artikel ini membahas studi komparasi pemikiran John Dewey dan Al-Ghazali dalam konteks psikologi pendidikan, dengan fokus pada pengembangan kognitif anak. John Dewey, seorang tokoh pragmatisme, menekankan pentingnya pengalaman langsung dalam proses belajar, berargumen bahwa pendidikan harus relevan dan terhubung dengan kehidupan siswa untuk mendorong pemikiran kritis. Di sisi lain, Al-Ghazali, seorang filsuf dan teolog Islam, menekankan nilai-nilai moral dan spiritual, percaya bahwa pendidikan tidak hanya harus mengembangkan pengetahuan intelektual tetapi juga karakter dan akhlak siswa. Studi ini mengidentifikasi persamaan dan perbedaan antara kedua pemikiran tersebut, serta mengeksplorasi potensi integrasi keduanya dalam menciptakan pendekatan pendidikan yang holistik. Hasil analisis menunjukkan bahwa menggabungkan pengalaman praktis dari Dewey dengan pengembangan moral Al-Ghazali dapat memberikan strategi pendidikan yang lebih komprehensif, mendukung perkembangan kognitif dan karakter anak secara bersamaan. Artikel ini menyimpulkan bahwa pemikiran Dewey dan Al-Ghazali saling melengkapi, menawarkan wawasan berharga untuk praktik pendidikan masa kini.
Examining the Meaning of Riwayah and Dirayah Hadith Science from a Historical Perspective Achmad Sofyan; Juhairiyah; Faridatul Jannah
al-Bunyan: Interdisciplinary Journal of Qur'an and Hadith Studies Vol. 3 No. 1 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/bunyan.v3i1.36

Abstract

The science of hadith is not just a science of hearing and writing, but also includes how to research a truth and look for the hidden meaning of the text (Matan), the path of its transmission (Sanad), evidence that supports its truth, guarding against deviations and errors. . Hadith History is a science that examines how the Hadith of Rasulullah SAW is connected or connected in terms of its truth and weakness, the condition of its narrators in Dhabt and how the transmission path is connected or not. Dirayah is studying the rules that tell the situation of the narrators and what they narrate. This opinion is in accordance with the discussion intended in this science, namely knowing the condition of the narrators and their narration, whether they are accepted or rejected. Regarding the writing of Hadith during the time of the Prophet, there are several Hadith spread among the Companions of Radiyallahu 'anhum which state that they were prohibited from writing Nabawi Hadith. At that time, and at the time of their companions, they searched for and reviewed the path of Hadith transmission. Se, what was the condition of the narrators? Are the Peras in it Tsiqqoh (trusted/honest) or vice versa.
Pendampingan Akuntansi Koperasi pada Koperasi Konsumen KopWil 7 di Surabaya Hwihanus Hwihanus; Dyah Rini Prihastuty; Sri Rahayuningsih; Achmad Sofyan; Suhaima Rafia Mansyur
Jurnal Pelayanan Masyarakat Vol. 3 No. 2 (2026): Juni: JPM :Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v3i2.3310

Abstract

Cooperatives play a strategic role in improving the welfare of their members through business management based on the principles of family and economic democracy. However, many cooperatives still face obstacles in implementing accounting, particularly in recording transactions and preparing systematic financial reports, including the Consumer Cooperative of KopWil 7 in Surabaya. This is due to the limited understanding of cooperative accounting by the management and the suboptimal financial recording and reporting system. This community service activity aims to improve the competence of cooperative management and members in financial management through training and mentoring on cooperative accounting. The implementation method uses a participatory approach that includes needs identification, training, report preparation assistance, and evaluation of training and mentoring. The material provided covers basic cooperative accounting concepts, recording financial transactions, cash management, and preparing simple financial reports. The results of the activity showed an increase in participants' understanding of cooperative accounting principles, their ability to systematically record transactions, and their skills in preparing simple financial reports. In addition, the management began implementing a more structured recording system so that financial information becomes more transparent and accountable. This activity makes a positive contribution to improving cooperative financial governance, supporting more appropriate decision-making, and strengthening the sustainability of cooperative businesses. Therefore, cooperative accounting training and mentoring can be an effective strategy in increasing the financial management capacity and accountability of cooperative organizations.