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Pengaruh Tambahan Penghasilan Pegawai (Insentif) Dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Provinsi Sulawesi Selatan Farah Nur; Hety Budiyanti; Ikhwan Maulana
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 2 (2024): VOL. 5, NO. 2 (2024): JE3S, JUNE 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v5i2.2070

Abstract

This study aims to determine the effect of additional employee income (incentives) positively and significantly on employee performance, to determine work motivation positively and significantly on employee performance, and to determine the effect of additional employee income (incentives) and work motivation positively and significantly on employee performance at the investment office and one-stop integrated service prov. South Sulawesi. This research was conducted for 2 months, namely February to April 2024. The sampling technique was carried out using saturated sampling by collecting primary data. The results showed that additional employee income was obtained from Thitung of 7.400> Ttabel 2.052, which is above 5%, work motivation obtained by Thitung 8.501> Ttabel 2.052 which is 5% significant. Meanwhile, in the F test, it is known that the significant value of the additional employee income variable and work motivation on employee performance is Fcount 61.809> Ftable 3.12.
STRATEGI MEMPERKUAT EKSISTENSI PENDIDIKAN ISLAM DI ERA INDUSTRI 4.0 DAN SOCIETY 5.0 Ikhwan Maulana; Rizky Ananda Putra; Herlini Puspika Sari
An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Vol. 4 No. 4 (2025): Juli 2025
Publisher : Najah Bestari

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Abstract

Pendidikan Islam di era industri 4.0 society 5.0 menghadapi tantangan besar dalam mempertahankan eksistensinya. Perkembangan teknologi yang cepat dan perubahan sosial yang signifikan memerlukan strategi yang tepat untuk memperkuat eksistensi pendidikan Islam. Penelitian ini bertujuan untuk mengidentifikasi strategi yang efektif dalam memperkuat eksistensi pendidikan Islam di era industri 4.0 society 5.0. Hasil penelitian menunjukkan bahwa strategi yang efektif dalam memperkuat eksistensi pendidikan Islam di era industri 4.0 society 5.0 adalah dengan mengintegrasikan teknologi digital ke dalam proses pembelajaran, meningkatkan kualitas guru dan tenaga kependidikan, serta memperkuat kurikulum pendidikan Islam yang relevan dengan kebutuhan masyarakat.Selain itu, penelitian ini juga menunjukkan bahwa pendidikan Islam harus beradaptasi dengan perubahan sosial dan teknologi yang cepat, serta harus mampu menjawab tantangan dan kebutuhan masyarakat. Dengan demikian, pendidikan Islam dapat mempertahankan eksistensinya dan tetap relevan di era industri 4.0 society 5.0
Shalat: Niat, Membaca Surah Al-Fatihah menurut 4 Imam Mazhab Samarotul Silmi; Safira Laila Wulandari; Bagus Jordan; Ikhwan Maulana; Saipuddin Yuliar
Jurnal Budi Pekerti Agama Islam Vol. 4 No. 2 (2026): April: Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v4i2.1924

Abstract

This study aims to comprehensively examine the concept of intention and the recitation of Surah Al-Fatihah in prayer from the perspective of the four imams of the schools of jurisprudence: Hanafi, Maliki, Shafi’i, and Hanbali. The background of this study is based on the existence of differing opinions among scholars, which often cause confusion among the public regarding the correct practice of prayer. The method used is qualitative research in the form of a literature review (library research), through data collection from classical fiqh texts, scientific journals, and other relevant literature. The data analysis technique employs a descriptive-comparative approach to identify the similarities and differences in the views of each school of thought. The results of the study indicate that all schools of thought agree that intention is an act of the heart that constitutes a valid condition for prayer, yet they differ regarding the timing of its performance and its verbalization. Regarding the recitation of Surah Al-Fatihah, the Shafi’i school mandates it as a pillar in every rak’ah, whereas the Hanafi school does not consider it a pillar. The Maliki and Hanbali schools adopt a moderate stance by granting leniency under certain conditions. These differences reflect the richness of Islamic jurisprudence, which is dynamic and flexible. This study is expected to provide a more comprehensive understanding and foster an attitude of tolerance in addressing differences in worship practices.
Konstruksi Realitas Sosial dalam Praktik Green Accounting: Pendekatan Kualitatif terhadap Kesadaran Lingkungan Organisasi Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 2 (2025): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i2.305

Abstract

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.