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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Tashdiq: Jurnal Kajian Agama dan Dakwah
Akhmad Zainuddin
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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METODE DZIKIR SEBAGAI PENENANG HATI PERSPEKTIF TAFSIR MUNIR KARYA WAHBAH ZUHAILI Muhammad Fajtul Falah; Akhmad Zainuddin; M.Mukhit Mashuri
Tashdiq: Jurnal Kajian Agama dan Dakwah Vol. 6 No. 3 (2024): Tashdiq: Jurnal Kajian Agama dan Dakwah
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4236/tashdiq.v6i3.5516

Abstract

Hati juga sering dianggap sebagai pusat dari segala macam perilaku manusia, seperti contohnya ketika hati manusia itu buruk maka sifat dan sikap kepada seseorang juga buruk hati yang buruk ini disebut dengan penyakit hati. diantara penyakit hati antara lain iri, dengki, hasud, sombong tidak syukur nikmat serakah dan lain sebagainya titik maka perlunya kita mengobati hati ini agar tidak memiliki sifat-sifat yang buruk sehingga hati ini lebih bersih. Oleh karena itu dzikir muncul sebagai penyembuh dan penenang hati, Ketenangan jiwa dan batin seseorang bisa diperoleh dengan cara bserdzikir kepada Allah, dengan berzikir dirinya bisa melupakan semua masalah yang ditanggung, dan dengan berzikir dirinya secara tidak langsung mengingat Allah dan Allah juga akan selalu mengingatnya, tapi perlu diperhatikan dzikir bukan hanya sekedar menyebut nama Allah, akan tetapi menyebutnya dengan menghadirkan hati dan pikiran, karena manfaat zikir tidak akan terasa jika hanya menyebutnya dengan lisan saja. Penelitian ini menggunakan metode kepustakaan untuk mengkaji permasalahan yang dihadapi, yang terdiri dari: 1) data primer yaitu Alquran 2) tetes sekunder berupa kitab-kitab Tafsir dan buku-buku yang terkait dengan ilmu pengetahuan Alquran dan pembahasannya. Teknik pengumpulan data yang digunakan oleh penulis membutuhkan catatan-catatan yang membahas tentang ayat-ayat sesuai dengan tema, lampiran, dan beberapa dokumen yang berkaitan dengan judul. Selanjutnya menggunakan langkah-langkah maudhu’I yang paling utama yaitu mengenai ayat-ayat Alquran yang dibahas selanjutnya menggunakan langkah-langkah Maudhu’iyang paling utama yaitu mengenai ayat-ayat Alquran yang dibahas terjemah dan tafsiran dari para mufassir, dan diambil dari buku, artikel maupun jurnal yang terkait.
DETERMINANTS OF GOVERNMENT OWNERSHIP, POLITICAL CONNECTIONS, PROFITABILITY, AND LEVERAGE ON SUSTAINABILITY REPORTING QUALITY IN PUBLIC COMPANIES IN INDONESIA Siti Asiah Murni; James Tumewu; Akhmad Zainuddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4979

Abstract

This study aims to examine the effects of government ownership, political connections, profitability, and leverage on the quality of sustainability reporting in public companies in Indonesia, as well as the moderating role of firm size. Sustainability reporting serves as a crucial tool for companies to demonstrate transparency, accountability, and commitment to environmental, social, and governance (ESG) practices. The research adopts a quantitative approach with a causal-comparative design, and data were collected from 100 publicly listed companies on the Indonesia Stock Exchange (IDX) for the period 2020–2024 using purposive sampling. Secondary data were obtained from annual reports, sustainability reports, ESG databases, and company profiles. The results of multiple linear regression analysis show that government ownership and profitability have a significant positive effect on sustainability reporting quality, indicating that state-owned and financially strong companies are more motivated to produce transparent and comprehensive ESG disclosures. Conversely, political connections have a significant negative effect, suggesting that politically affiliated companies reduce transparency to minimize political risk exposure. Meanwhile, leverage does not have a significant effect, implying that debt levels are not a primary determinant of sustainability reporting quality in the Indonesian context. Furthermore, moderation analysis using PLS-SEM demonstrates that firm size strengthens the relationship between profitability and sustainability reporting quality. Large and profitable companies are more likely to prepare comprehensive sustainability reports due to greater resources and higher stakeholder pressures compared to smaller firms. This study contributes to the literature by integrating political, ownership, financial, and organizational factors in explaining sustainability reporting quality. The findings provide practical implications for regulators, investors, and corporate managers in designing effective ESG disclosure strategies and promoting transparency and accountability in public companies.
Co-Authors James Tumewu M.Mukhit Mashuri Muhammad Fajtul Falah Siti Asiah Murni