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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 2,586 Documents
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IMPLEMENTATION OF LOCAL AREA NETWORK SECURITY USING THE SITE ACCESS BLOCKING METHOD ON LAYER 7 PROTOCOL MIKROTIK RB 941-2ND Arina Selawati; Rizka Dahlia
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2761

Abstract

Computer networks are a highly sought-after service today. A computer network is a connection that allows two or more devices to physically or logically communicate with each other to exchange data and information. Managing a local area network (LAN) is one alternative solution to this problem to achieve optimal service. A key consideration in managing a local area network is network security, which involves regulating and restricting user access to websites. This aims to improve security and prevent network access from heavy traffic, caused by unproductive website access during work hours, excessive bandwidth usage, and the threat of cyberattacks. One network device that has features for implementing or activating computer network security is the MikroTik router. MikroTik firewalls contain Layer 7 Protocols, which contain parameters such as protocol, destination port, source port, and content. If traffic separation is not possible, we can consider using the Layer 7 Protocol or L7-protocol feature.
TRANSITION FROM SAK ETAP TO SAK PRIVATE ENTITIES (SAK EP) AND PREPARATION OF FIRST-TIME CONSOLIDATED FINANCIAL STATEMENTS IN NON-PROFIT ENTITIES WITH GROUP STRUCTURE (CASE STUDY ON ABC FOUNDATION AND SUBSIDIARIES) Satria Chandra; Hadi Wibowo
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2762

Abstract

This study analyzes the transition from Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) to Financial Accounting Standards for Private Entities (SAK EP) and its implications for the first-time preparation of consolidated financial statements at Yayasan ABC. Following the termination of SAK ETAP in 2024, management adopted SAK EP in 2025 and designated 1 January 2024 as the transition date to ensure comparability between reporting periods in accordance with transitional provisions issued by the Indonesian Institute of Accountants. This research employs a qualitative case study approach. Data were obtained through document analysis, semi-structured interviews, and observation of the financial reporting process to examine adjustments to accounting policies, preparation of opening balances, and the establishment of consolidation procedures. The findings indicate that the transition required retrospective adjustments affecting financial instruments, impairment of receivables, deferred tax recognition, and actuarial gains and losses recognized in other comprehensive income. These adjustments directly affected the opening net assets as of 1 January 2024. Furthermore, the mandatory requirement to prepare consolidated financial statements under SAK EP resulted in significant structural changes in financial reporting, including harmonization of accounting policies, alignment of chart of accounts, elimination of intercompany transactions, and reconciliation between nonprofit and profit-oriented reporting frameworks. This study demonstrates that the adoption of SAK EP in entities with subsidiary structures involves not only technical accounting adjustments but also systemic and organizational restructuring of financial reporting processes. The findings provide empirical evidence and practical guidance for foundations and private entities undergoing similar transitions while initiating consolidated financial reporting.
UTILIZATION OF DOCUMENTARY FILMS AS INFORMATION MEDIA FOR PROFILES AND EXPERTISE COMPETENCIES Fajar Muharam; Tuty Mutiah; Raja Syamsidar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2763

Abstract

This study aims to analyze the utilization of documentary films as an information medium in presenting the profile and professional competencies of an educational institution. Documentary films, as audio-visual media, possess the strength to deliver factual, persuasive, and educational information by integrating visual elements, narration, sound, and authentic testimonials. This research employs a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The research subjects involve institutional representatives and audiences who viewed the documentary film. The findings indicate that documentary films are effective in enhancing audience understanding of the institution’s profile and areas of expertise. The structured and fact-based presentation of information helps build credibility and strengthen the institution’s positive public image. Furthermore, the engaging audio-visual elements increase audience interest and involvement in receiving the conveyed messages. This study concludes that documentary films can serve as a strategic and relevant information medium in institutional communication, particularly in efforts to build image, enhance reputation, and broaden public outreach.
REPRESENTATION OF FEMININE MEANING IN THE FILM WHEN LOVE IS TESTIMONIAL 1 (Semiotic Analysis by Charles Sander Pierce) Namira Fitria; Parlin Harbet
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a research that analyzes feminine values ​​in the religious cinema film When Love Tasbih 1. The formulation of the problem in this research is what are the signs and meanings that represent the values ​​of feminine meaning in the cinema film When Love Tasbih 1. This research uses data analysis, namely the meaning of symbols as a semiotic study. The method used is a qualitative descriptive method that shows the results of the research that emphasizes meaning more than generalization. The data in this study presents verbal texts and nonverbal texts. Verbal texts are in the form of writing and speaking, while nonverbal texts are in the form of images or settings contained in the film. As for the data collection technique, the researcher uses a note-taking technique in the form of (1) watching the film, (2) noting the things needed, (3) collecting (screen capture), (4) selecting, and (5) analyzing to obtain conclusions. The researcher uses Charles Sanders Pierce's semiotic study by focusing on the meaning of symbols as the data obtained. Furthermore, the data is analyzed to obtain the cultural values ​​contained in the film. Researchers found four images and narratives containing symbolic meanings related to feminine elements. Researchers discovered cultural values ​​in the form of the use of feminine words and symbols.
WOMEN’S LEADERSHIP RESILIENCE IN PATRIARCHAL ORGANISATIONS: A STUDY OF THE REGIONAL LEADERSHIP COUNCIL OF PEMUDA PANCASILA, SOUTH SULAWESI Cici Andi Masnur Azhary; Muhammad; Gustiana A. Kambo
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study examines women’s leadership in a masculine organizational context to analyze how gender interacts with institutional structures, social norms, and power relations. It aims to explain how leadership legitimacy is constructed through performative practices and collaborative strategies. The research employs a qualitative case study approach, utilizing in-depth interviews, document analysis, and interpretive analysis grounded in gender politics theory, performativity, and organizational resilience frameworks. The findings reveal that leadership legitimacy is not derived solely from formal authority but is produced through repeated performative acts, redistribution of authority, collaborative decision-making, and symbolic negotiation within patriarchal structures. Women leaders strategically combine assertiveness and relational competence to navigate role incongruity and double bind dynamics. Collaborative leadership practices shift power relations from hierarchical domination to relational interdependence, while collective voice mechanisms institutionalize deliberation as an organizational norm. The study also demonstrates that symbolic resources, social networks, and adaptive identity work strengthen organizational resilience and legitimacy in non-state institutions. This study contributes to gender politics scholarship by integrating performativity theory, social psychological leadership research, and organizational resilience into a contextualized analysis of women’s leadership. It highlights the importance of relational, adaptive, and transformative practices in reshaping power structures and suggests future comparative and multi-level research across diverse institutional settings.
GENDER IN ISLAMIC PERSPECTIVE: RESEARCH ON THE INTERPRETATION OF VERSES AND HADITH FROM A GENDER PERSPECTIVE Ridwan; Sofia Hardani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study examines gender in the perspective of Islam through a review of Qur’anic verses and Hadiths with a gender-sensitive approach. The purpose of this research is to analyze how Islamic texts address gender equality, women’s rights, and the social roles of men and women. A qualitative literature review method was employed, focusing on Tafsir (Qur’anic exegesis) and Hadith analysis. The findings show that while traditional interpretations often emphasize gender differences, many verses and Hadiths affirm equal rights and responsibilities for men and women when interpreted through a gender perspective. The study highlights that gender-sensitive interpretation of Islamic texts can promote social justice, women’s empowerment, and inclusive religious understanding. This research contributes to a broader discourse on contextualizing Islamic teachings in modern gender studies.

Page 259 of 259 | Total Record : 2586

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