Muhammad Anugrah
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PENGUATAN IDENTITAS MANUSIA INDONESIA DI LINGKUNGAN SEKOLAH SDN 049/IV JAMBI TIMUR Mhd Fredy Al Fadri; Mia Yuliani Sihite; Monika Appryanty P; Muhammad Anugrah; Nadia Fitri Amalia
Jurnal Pendidikan, Bahasa dan Budaya Vol. 3 No. 1 (2024): Maret : Jurnal Pendidikan, Bahasa dan Budaya
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpbb.v3i1.2721

Abstract

The questions that arise as problems in this research arise, namely: 1) Are there signs or symbols regarding the appreciation of the value of diversity as a reinforcement of Indonesian human identity at SDN 049/IV Jambi Timur 2) Do individuals within them maintain harmony and mutual respect for differences in the world? SDN 049/Iv Jambi Timur school and 3) Has the appreciation of Pancasila values at SDN 049/Iv Jambi Timur been implemented as an effort to strengthen Indonesian human identity? This research uses qualitative research. This method is used to examine natural objects and the researcher acts as an instrument. key. The data collection techniques used are triangulation (combination) of data and data analysis. Researchers must describe data according to reality without adding or subtracting from existing holistic data and describing it using words and language. The appreciation of Pancasila values in schools strengthens the identity of Indonesian people, carried out through experience and strengthening the profile of Pancasila students, namely having faith, being devoted to God Almighty, and having noble character, global diversity, working together, being independent, reasoning critically, and being creative when you are in school. in the school environment and in the classroom. The values, norms and ethics that have been contained in Pancasila have truly become a very complete and rounded part and can be integrated with the personality of every school member. So, it can form patterns of behavior, thought patterns and patterns of action and provide direction. The Indonesian education system is structured based on the culture of the Indonesian nation and is based on Pancasila and the 1945 Constitution as a form of embodiment of the life values of the Indonesian nation. The application or cultivation of values in every detail Pancasila must be taught so that individuals have attitudes and behavior that are in accordance with the noble character of the nation and do not deviate from Pancasila values which are in accordance with the principles of Pancasila. Character education needs to use Pancasila as the philosophical or ideological basis for its implementation. The use of Pancasila as a philosophical and ideological basis for character education will be able to provide direction to the knowledge system that will be built, the value system that will be fostered and developed, the basis for developing competencies that will reflect the Indonesian human character that will be formed, and how the Indonesian human character will be formed. will be fully implemented.
Pengobatan dengan Benda Haram Perspektif Ulama Mazhab: Treatment with Haram Object from the Perspective of the Mazhab Scholars Muhammad Nirwan Idris; Kurnaemi Anita; Muhammad Anugrah
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 3 No. 1 (2024): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/qiblah.v3i1.1328

Abstract

This research aims to find out and understand the legal concept of using haram objects in treatment from the perspective of sectarian scholars. This research is a descriptive qualitative research based on literature (Library research) which is based on relevant texts as an analytical tool, using normative and comparative approach methods. The research results first discuss the emergency limitations of the fuqaha perspective. Furthermore, the results of the study found that: 1) Ulama agrees on the prohibition of seeking treatment with haram objects under normal circumstances without any element of emergency. It's just that they have different opinions in emergencies, some of which absolutely prohibit it, consisting of the majority of Hanafiyah, Malikiyah, Syafi'iyah and Hanabilah scholars. Some Hanafiyah scholars allow it with conditions; 2) The opinion chosen in this matter is permissible with conditions, namely that there is an element of emergency and a recommendation from a trusted Muslim doctor, where it is confirmed that the drug can treat the disease and there is no halal drug that can replace it.
Peran Audit Siklus Ekuitas dalam Mencegah Manipulasi Laporan Keuangan pada Era Transformasi Digital Perusahaan Sari Rahayu; Muhammad Anugrah; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/k80x0e81

Abstract

This study examines the role of equity cycle auditing in preventing financial statement manipulation amid corporate digital transformation. The increasing adoption of digital accounting systems and integrated financial technologies has enhanced efficiency while simultaneously introducing new risks related to data manipulation, system vulnerabilities, and governance challenges. Equity accounts represent owners’ interests and are therefore highly sensitive to misstatements, making effective auditing essential for ensuring financial reliability. This research adopts a descriptive qualitative approach by analyzing relevant literature, regulatory reports, and prior empirical studies to explore how equity cycle audits contribute to transparency, risk control, and fraud prevention. The findings indicate that equity cycle auditing strengthens financial statement reliability through substantive testing of equity transactions, evaluation of digital internal controls, and the use of audit technologies such as data analytics. Furthermore, effective equity audits support corporate governance by reducing moral hazard and reinforcing stakeholder trust. Despite challenges arising from technological complexity and human resource limitations, strategic audit strengthening, regulatory support, and continuous auditor competency development remain crucial to sustaining credible financial reporting in the digital era.