Fahmi, Teguh
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Peran Audit Internal dan Komite Audit Atas Tercapainya Penerapan Good Corporate Governance Pada PT. PP. London Sumatera Indonesia Tbk. Divisi Gunung Melayu Estate Fahmi, Teguh; Kamilah, Kamilah; Tambunan, Khairina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4349

Abstract

the purpose of this study is to determine the role of internal audit and audit Committee on the achievement of the implementation of good corporate governance at PT. PP London Sumatera Indonesia Tbk. Malay Mountain Division Estate. This research method uses qualitative research approach with descriptive approach. Information or data obtained through the results of interviews with the parties concerned and based on the annual report in 2021, then the data is classified according to the problems discussed. The findings of this study that the internal audit and the audit committee plays a role in the achievement of Good Corporate Governance by controlling the internal audit function to help ensure that the risk management process, the overall scope of control and the effectiveness of performance, the internal audit function is currently not only required to find problems, but also become part of the solution and provide suggestions for improvement. Internal Audit is involved and plays an active role in monitoring the activities of operational units and providing a consultative role in the implementation of the company's operating processes. Thus, the role of internal audit is not only limited to detectors, but can be more as a deterrent that is expected to be able to encourage and create Good Corporate Governance.
Teachers’ Understanding and Practice of the Genre-Based Approach in Arabic Instruction at Indonesian Madrasahs Jumhana, Nana; Mufrodi; Fahmi, Teguh
Jurnal Pendidikan Islam Vol 11 No 2 (2025): Jurnal Pendidikan Islam
Publisher : The Faculty of Tarbiyah and Teacher Training associated with PSPII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpi.v11i2.44666

Abstract

Globally, the implementation of effective language teaching approaches remains a major challenge, particularly in contexts where curriculum reform and teacher capacity are uneven. This study aims to examine the problems in implementing the Genre-Based Approach (GBA) in Arabic language learning within Indonesian madrasahs, focusing on curriculum analysis and teacher practice. Using a qualitative design, the research was conducted across several madrasahs in Banten Province, where the researcher served as the primary data collection instrument through observation, interviews, and document analysis. The study analyzed Arabic curriculum documents issued under the Decree of the Minister of Religious Affairs (KMA) No. 183 of 2019 and the Director General’s Decree (Kepdirjen) No. 3211 of 2022, complemented by interviews with Arabic teachers. The findings reveal that most teachers have not applied the GBA due to limited training, inadequate socialization, and low comprehension of GBA principles. Additionally, the Arabic curriculum does not fully accommodate the text-based learning process central to GBA, partly due to its complex structure and low readability. These results highlight the need for targeted professional development and curriculum revision to strengthen Arabic language pedagogy and advance quality improvement in Islamic education.