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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.
Integrasi Nilai Lokal dan Agama: Kolaborasi Blater dan Ulama dalam Pemberdayaan Masyarakat di Sampang Achmad Sofyan; Maimun Maimun
YASIN Vol 5 No 6 (2025): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i6.7781

Abstract

The limited research on the collaboration between traditional leaders (Blater) and religious scholars (ulama) in community development forms the background of this study, despite the significant role such cooperation plays in preserving local values and strengthening religious life, particularly in Sampang. This study aims to examine the forms, strategies, and challenges of integrating local and religious values through the collaboration between Blater and ulama in the context of community empowerment. A qualitative case study approach was employed, involving 12 key informants selected through purposive sampling. Data were collected through in-depth interviews, participant observation, and documentation, and analyzed thematically. The findings indicate that the collaboration between Blater and ulama actively integrates local values into religious practices, reinforces social bonds among residents, and supports community empowerment initiatives. However, several challenges persist, such as resistance from certain community members and limited human and material resources. These findings align with theories of social capital and value integration, which emphasize the importance of synergy between traditional and religious institutions in community development. The main conclusion of this study is that the collaboration between Blater and ulama serves as a key factor in uniting local and religious values to strengthen social structures and accelerate community empowerment. The study offers theoretical contributions to the discourse on socio-religious cooperation, as well as practical recommendations for local governments and stakeholders to promote sustainable and context-sensitive collaborative programs. Moreover, it opens opportunities for further exploration in other regions to better understand the dynamics of local cooperation in community empowerment contexts.
Etika Komunikasi Masyarakat Madura: Analisis Nilai Tengka dan Pengaruh Globalisasi terhadap Penggunaan Bahasa Ibu Anisya Umi Khoiroh; Maimun Maimun; Achmad Sofyan
YASIN Vol 5 No 6 (2025): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i6.8385

Abstract

Studies on communication ethics grounded in Madurese local wisdom, particularly the value of tengka as a normative guide for honor and respect in social interaction, remain relatively limited, even though this phenomenon significantly affects the continuity of cultural identity and communication patterns amid globalization. This study aimed to analyze tengka as the ethical foundation of communication within Madurese society and to examine shifts in the use of the Madurese language, especially its speech levels, under the influence of globalization. The research employed a descriptive qualitative method with an ethnographic approach, involving members of the Madurese linguistic community selected through purposive sampling. Data were collected through in-depth interviews, cultural observation, and literature review, and were analyzed using thematic analysis to identify patterns of meaning and communicative practices associated with tengka. The findings show that the levels of the Madurese language (very refined, refined, and coarse) function as a social mechanism for expressing respect, maintaining harmony, and upholding the value of tengka. However, the dominance of the Indonesian language in public spaces and rapid social change have weakened younger generations’ understanding of speech levels and the value of tengka. These findings reinforce cross-cultural communication ethics theory that emphasizes the importance of local norms in maintaining social relations and affirm that tengka plays a central role in shaping communication ethics in Madurese society, despite facing the challenges of modernization. The study’s implications include strengthening the literature on communication ethics rooted in local culture and providing recommendations for local governments, educational institutions, and cultural communities to enhance the preservation of the Madurese language and the value of tengka through cultural education and language revitalization programs, while also opening avenues for further research on the adaptation of tengka in digital contexts and among younger generations.