scholarly journals Analyzing the most effective indicators of accountant professional ethics: the inevitable necessity for assessing the safe behavior of accountants

2021 ◽  
Author(s):  
M Mir Hosseini ◽  
M Moinuddin ◽  
F Hirani ◽  
SH Hatami Nasab
Keyword(s):  
Data Collection ◽  
Professional Ethics ◽  
Human Life ◽  
Field Research ◽  
Moral Values ◽  
Study Data ◽  
The Sustainable Development ◽  
Qualitative Approaches ◽  
Safe Behavior ◽  
The Impact

Introduction: Morality is very important in human life because human humanity is formed when moral values are crystallized in him. Every human being is evaluated to the extent of the emergence of moral values in thoughts, speech, and behavior, the first manifestation of a person in society is that person's morality. To increase the impact of professional ethics, it is necessary to have patterns that are consistent with culture and society, and by recognizing them, the dimensions of safe behavior by accountants can be explored. Materials and Methods: This research is based on a combined method. Because in this research, both quantitative and qualitative approaches have been used in data collection and analysis, a combination of findings and conclusions. In the present study, data collection has been done through library and field research methods. Statistics consists of theoretical texts related to accounting professional ethics. In this study, using a researcher-made questionnaire, effective criteria based on previous research were identified and finally, 25 sub-components in the form of 5 indicators were identified as the most important factors of professional ethics. In this study, NVIVO software (in the content analysis section) Used. Results: According to experts, the components of professionalism and organization are more important than other criteria and affect the sustainable development of safe behavior and professional ethics of the accountant. Conclusion: By understanding the professional ethics of accountants and identifying its basic components in different dimensions and determining the importance of each of them, a specific framework or format for accountants to observe or not to observe professional ethics and the desire to act based on Design and implement a code of professional conduct to reduce unsafe behaviors and, as a result, reduce the incidence of accidents in the country's industries.

scholarly journals Impact of Diakonia, Koinonia and Marturia Services for the Growth of the Indonesian Christian Church Resident Sudirman Surabaya

2020 ◽  
Vol 3 (2) ◽  
pp. 38-49
Author(s):  
Wimpie Tanojo
Keyword(s):  
Church Growth ◽  
Human Life ◽  
Theoretical Data ◽  
Field Research ◽  
Main Task ◽  
Sources Of Information ◽  
Christian Church ◽  
The Impact ◽  
The City ◽  
The Church

The ministries of Diakonia, Koinonia and Marturia are the foundation of a church, meaning that a church that is aware of its duty and calling on this earth must rely on these three ministries. It can be said that the true main duty of the church is reflected in the ministry of Diakonia, Koinonia and Marturia. Based on this main task, the church must be able to demonstrate and impart the life of Diakonia, Koinonia and Marturia with the aim of impacting and changing human life. This is what the Ressud Sudirman Surabaya Indonesian Christian Church is aware of in the context of its duties and vocation as a church that has been present in the midst of the Surabaya community, of course its presence is required to fulfill God's plan to become salt and light, a blessing for the surrounding community in general and the congregation in particular. through Diakonia, Koinonia and Marturia's ministry. This research uses a descriptive method. The author directly conducts research, both literature and field research. Bibliography that contains various theoretical data related to topic material from various sources of information which contains important statements to support the accuracy of the research. In addition, this research is also complemented by field research either through questionnaires or direct interviews with several trusted sources including congregants, church activists, servants, sympathizers so that the results of the research present a strong and accurate combination because they are supported by strong theoretical aspects but are also followed by field research evidence. The purpose of this study: first to realize how important the services of Diakonia, Koinonia and Marturia are for the growth of the Indonesian Christian Church in Ressud Surabaya in particular and to the Lord's church in general. Second, the Church is aware of her duty and calling on this earth which has been mandated by God to be her witness so that the impact is evident in church growth both in quality and quantity. Third, the Church of God has the correct concept of the impact of the ministry of Diakonia, Koinonia and Marturia on church growth from the perspective of Missiology, Theology and Ecclesiology. Based on the research conducted by the author, the results obtained are how the extraordinary impact of the services of Diakonia, Koinonia and Marturia on the growth of the Indonesian Christian Church Ressud Surabaya.   This is evidenced by the increasing number of church members from year to year and the increasing quality of the congregation's faith. By having a correct understanding of the ministry of Diakonia, Koinonia and Marturia, the congregation will be more active and diligent in carrying out the duties and responsibilities that have been mandated by God to become a blessing, to become salt and light in this world, in various forms of diaconial services such as selling rice. cheap for the congregation and partly distributed by the surrounding community, cheap medical treatment and even free for the congregation and the poor by establishing a polyclinic "Waluyojati", scholarships for underprivileged congregations ranging from elementary, junior high and even vocational levels, house renovation program held 1 a year one to two times for the congregation. In the form of Koinonia, it can be seen from the congregation that is divided into several sectors or regions, the congregation will continue to grow and increase even out of the city, namely Lamongan, Denpasar and even to Batam, the Denpasar congregation was institutionalized in 2003, while in the city of Surabaya the Indonesian Christian Church Lebak Jaya was matured in 1994 and the Kutisari area in 1998 was instituted simultaneously in 1998 the Batam Indonesian Christian Church was also institutionalized where the Batam Indonesia Christian Church is the fruit of the ministry of several Indonesian Christian Churches including the Indonesian Christian Church Ressud in it. The goal is to be a witness through this service, but the most important of this research is that the Indonesian Christian Church congregation in Ressud is a congregation that has marturia diaconiality, while the implementation of Marturia directly or verbally is not optimal, this is also acknowledged by the council is a local church based on interviews and research based on a questionnaire.

scholarly journals Development and Contextualization of Multicultural Insight-Based Quran Hadith Materials in Madrasah Aliyah

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Sukino Sukino ◽  
Wahab Wahab ◽  
Ahmad Fauzi Murliji
Keyword(s):  
Data Collection ◽  
Social Ethics ◽  
Field Research ◽  
Analysis Data ◽  
Study Data ◽  
Human Beings ◽  
Literature Study ◽  
Collection Data ◽  
Universal Values ◽  
Multicultural Perspective

<p> </p><p class="06IsiAbstrak">Indonesian Muslims are faced with the realities of life that are multi-ethnic, religious, cultural and linguistic. It must be responded critically as early as possible. The understanding of diversity (multiculturalism) should truly be the foundation of all components of the Muslim community without exception for the students. Therefore this paper intends to answer 1) material content of Quran Hadith with a multicultural perspective at Madrasah Aliyah Negeri 2 Pontianak, and 2) Development and contextualization of Qur'an Hadith material in daily life. This research was categorized as field research and literature study. Data collection methods used were observation, interviews and document analysis. Data analysis was through two models, namely content analysis and Miles and Huberman's model which involved analysis steps, namely: data collection, data reduction, data display, and verification. The authors’ findings on this study are that the content of the Quran Hadith with a multicultural perspective in Madrasah Aliyah is carried out by expanding the reading, the meaning of the implementation of tolerance, social ethics, justice, deliberation / democracy concepts which are constructed from the Islamic universal values and moderation (washathiyah) so they can foster a tolerant and empathy (alturism) attitutes to human beings as a manifestation of an obedient servant.</p>

INTERNALISASI NILAI-NILAI AKHLAK ISLAM DALAM MEMBENTUK KARAKTER SISWA SMA AL-KAUTSAR SUMBERSARI SRONO BANYUWANGI

2021 ◽  
Vol 19 (1) ◽  
pp. 157
Author(s):  
Imam Mashuri ◽  
Ahmad Aziz Fanani
Keyword(s):  
Academic Achievement ◽  
Data Collection ◽  
Descriptive Analysis ◽  
Moral Values ◽  
Direct Experience ◽  
The Impact ◽  
Descriptive Qualitative

This study uses a descriptive qualitative type of research. The research was conducted at Sma Al-Kautsar Sumbersari Srono Banyuwangi. Data collection techniques using observations, interviews and documentation. The validity of the data in this study uses triangulation methods and uses descriptive analysis to describe and explain the data obtained. From the results of the research obtained, the process of planting Islamic moral values in shaping the character of students by using 3 stages. First, the stage of value transformation is to provide knowledge and understanding to students. Second, the value transaction stage is by the method of civility and habituation to provide a direct experience to students. Third, the transinternization stage of value is by methods of supervision, advice and reprimand/sanctions. The impact of internalization of Islamic moral values in shaping the character of students in the form of satisfactory academic achievement and the attitude or character of students are increasingly organized.

scholarly journals Strategies to Improve Halal Tourism in Indonesia During The Pandemic Covid-19

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Anita Musfiroh ◽  
Mugiyati Mugiyati ◽  
Aldi Khusmufa Nur Iman
Keyword(s):  
Data Collection ◽  
Foreign Exchange ◽  
Qualitative Method ◽  
Human Life ◽  
Tourism Industry ◽  
Literature Study ◽  
Tourism Sector ◽  
The Government ◽  
The Impact

The Covid 19 has had an impact on various sectors of human life. One of them is the tourism sector. The tourism industry which is predicted to be the second largest source of foreign exchange contributions for Indonesia has experienced a drastic decline. Likewise, the halal tourism sector has also been severely affected by the Covid 19 pandemic. This is because the key to developing the halal tourism sector is Muslim tourists or visitors who come. To revive the tourism sector, it requires a number of strategies prepared by the government to improve the economy in the halal tourism sector. The purpose of writing this article is to find out how the impact of Covid 19 on the halal tourism sector and how the strategy to revive the halal tourism sector during the Covid 19 pandemic. The method used in this study is a qualitative method with data collection techniques used is literature study. The results of the study state that the strategy to restore the halal tourism sector from the Covid 19 pandemic consists of 3 stages and recommendations for implementing health protocols. The existence of this strategy and also the health protocol is expected by the enthusiastic community to return to enliven the tourism sector, including halal tourism.

scholarly journals Intellectual Work as an Instrument to Ensure the Achievement of the Sustainable Development Goals

2021 ◽  
Vol 1 (516) ◽  
pp. 217-223
Author(s):  
O. O. Khandii ◽  
◽  
M. D. Kramchaninova ◽  
A. I. Liedovska ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Dominant Role ◽  
Human Life ◽  
Integrated Approach ◽  
Intellectual Work ◽  
Intellectual Activity ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Impact

The article explores the role and contribution of intellectual work to the process of ensuring and improving the main aspects of human life in accordance with the Global Sustainable Development Goals (SDGs). Intellectual work is considered as an important resource for the creation of high-quality, innovative production, which provides for solution of important global problems of sustainable development. As part of a multilateral integrated approach, the impact of intellectual work results on the achievements of SDGs is researched. It is determined that the SDGs are interconnected and reinforce each other in the process of achievement, which is why their results are also comprehensive, that is, the result of improvements in the field of one goal is the way to achieve another one. A reflection of the dominant role of intellectual work in achieving the Sustainable Development Goals is the ninth SDGs – innovation and infrastructure. The development of technologies, creation of innovations and breakthrough solutions are crucial in the context of achieving the SDGs, and, accordingly, intellectual work, intellectual property and innovations are increasingly becoming socially significant and, due to the increased importance, need developing and implementing the policy of the integrity of scientific research along with protecting their results. Prospect for further research in this direction can be the issues of enhancing the efficiency of intellectual workers and increasing the opportunities to use the potential of intellectual activity for the further development of society.

scholarly journals Types of Covid-19 Hoax in Social Media Indonesia

2021 ◽  
Author(s):  
M Chairul Basrun Umanailo
Keyword(s):  
Social Media ◽  
Data Collection ◽  
Media Coverage ◽  
Mass Communication ◽  
Field Research ◽  
Community Groups ◽  
Communication Function ◽  
Effect Theory ◽  
The Impact ◽  
Anxiety And Fear

Indonesia is prone to be affected by hoaxes because the number of internet accesses reaches more than 50 percent of Indonesia's population. The impact of the distribution of hoax content is relatively diverse. Starting from causing anxiety and fear in some community groups to becoming national attention through mass media coverage. This study aims to determine the type of covid-19 hoax in Indonesia's social media, especially the hoax effect for iGeneration in Buru Regency. This research is field research. The population in this study were students of Iqra Buru University, Buru Regency, Maluku. Data collection techniques in this study using observation, interviews, and documentation. The data that has been collected is then analyzed based on the effect theory and mass communication function to determine the effects of hoax news. The results showed that the hoax issues that were most widely circulated on social media during the Covid-19 pandemic were racial, health, and political hoaxes. Based on the research results, it can be seen that there is a tendency for SARA hoaxes and political hoaxes to have an effective effect on society, especially for iGeneration in Buru Regency. Health hoaxes tend to have a conative effect on society.

IMPLEMENTASI PROGRAM SHALAT DHUHA DAN SHALAT ZUHUR BERJAMAAH DALAM PEMBENTUKAN AKHLAK SISWA (STUDI PADA SEKOLAH SD AL HIRA PERMATA NADIAH MEDAN)

2019 ◽  
Vol 3 (2) ◽  
pp. 73
Author(s):  
Ra Jab
Keyword(s):  
Data Collection ◽  
Learning Process ◽  
Field Research ◽  
Study Data ◽  
Analysis Model ◽  
Interactive Analysis ◽  
Inhibiting Factors ◽  
Descriptive Approach ◽  
The Mind ◽  
Technique Analysis

<p>This study aims to determine the implementation of the Dhuha prayer and<br />Zuhr prayer in congregation in the formation of student morals, and the<br />impact they cause and the supporting and inhibiting factors in the<br />formation of student morals in the Al Hira Permata Nadiah School in<br />Medan. This type of research is field research with a qualitative<br />descriptive approach. In this study, data collection techniques were <br />carried out by observation, interviews, and documentation. The technique <br />of checking the validity of the data uses the source triangulation<br />technique. Analysis of the data used is an Interactive analysis model. The<br />subjects of this study were students at Al Hira Permata Nadiah Medan.<br />The results showed that through the habituation program Dhuha prayer<br />and Zuhr prayer in congregation students were quite able to apply their<br />gratitude for all the blessings of Allah SWT both through words and<br />deeds. courtesy politeness towards everyone, especially parents and<br />teachers, both in the form of words and deeds. Students can control<br />emotions or anger, but the mind and heart also become calmer, so that it<br />will facilitate the learning process.</p>

Problematika Implementasi Perjanjian Dalam Kerjasama dan Bagi Hasil Di Bengkel Las Semoyo Jaya: Sebuah Tinjauan Hukum Islam

2021 ◽  
Vol 1 (1) ◽  
pp. 74-96
Author(s):  
Lukman Santoso ◽  
Devi Indah Lestari
Keyword(s):  
Data Collection ◽  
Research Methods ◽  
Islamic Law ◽  
Human Life ◽  
Field Research ◽  
Profit Sharing ◽  
Qualitative Approach ◽  
The Other ◽  
Cooperation Agreement ◽  
Common Goals

A cooperation is an agreement between two or more people to do business and achieve common goals. Cooperation can be necessary for human life, considering that humans are social creatures who need each other. People in various circles have practiced cooperation in various fields. In various cooperation practices, there are often deviations from the agreement when initially making cooperation. This article explores the problems of implementing the cooperation agreement at the Semoyo Jaya welding workshop in a review of Islamic law. By using a qualitative approach and field research methods. Meanwhile, for data collection, using observation and interview techniques. This research concluded that the implementation of the cooperation agreement at the Semoyo Jaya welding workshop was not following the principles and elements of the agreement, namely, not fulfilling any of the rights and obligations contained in the contract. Meanwhile, the profit-sharing does not meet one of the syirkah inan requirements because one party is arbitrary in providing profits to the other party. This research can contribute practically to the parties that carry out cooperation to fulfill the agreement's terms based on Islamic legal values.Kerjasama adalah kesepakatan antara dua orang atau lebih untuk melakukan bisnis dan mencapai tujuan bersama. Kerjasama dapat diperlukan bagi kehidupan manusia, mengingat manusia adalah makhluk sosial yang saling membutuhkan. Orang-orang di berbagai kalangan telah mempraktikkan kerjasama di berbagai bidang. Dalam berbagai praktik kerjasama, seringkali terjadi penyimpangan dari kesepakatan pada saat awal melakukan kerjasama. Artikel ini mengupas permasalahan pelaksanaan perjanjian kerjasama pada bengkel las Semoyo Jaya dalam tinjauan hukum Islam. Dengan menggunakan pendekatan kualitatif dan metode penelitian lapangan. Sedangkan untuk pengumpulan data menggunakan teknik observasi dan wawancara. Penelitian ini menyimpulkan bahwa pelaksanaan perjanjian kerjasama di bengkel las Semoyo Jaya tidak sesuai dengan prinsip dan unsur perjanjian yaitu tidak memenuhi salah satu hak dan kewajiban yang tertuang dalam kontrak. Sedangkan bagi hasil tidak memenuhi salah satu syarat syirkah inan karena salah satu pihak sewenang-wenang dalam memberikan keuntungan kepada pihak lainnya. Penelitian ini dapat memberikan kontribusi praktis bagi para pihak yang melakukan kerjasama untuk memenuhi syarat-syarat perjanjian berdasarkan nilai-nilai hukum Islam.

scholarly journals PERAN BAITUL MAAL WAT TAMWIL UGT SIDOGIRI SURABAYA DALAM MENGATASI DAMPAK NEGATIF PRAKTIK RENTENIR

2020 ◽  
Vol 6 (2) ◽  
pp. 386
Author(s):  
Amaliana Afidah ◽  
Karjadi Mintaroem
Keyword(s):  
Data Collection ◽  
Negative Impact ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Technical Data ◽  
Journal Literature ◽  
Analysis Technique ◽  
The Impact

This research aims to know the role of BMT UGT Sidogiri been fullest or not in overcoming the negative impact of loan sharks in the region of Demak prakti East. The approach used was qualitative descriptive type approach strategy case studies. This strategy was chosen because there are things that would like to be known by researchers associated with the formulation of the problem. The required data in the research is primary data and secondary data. Technical data collection performed while field research in BMT UGT Sidogiri and around the region of Demak. Data collection is done with the interview and documentation. Supporting data come from studies and journal literature through internet searches. Data analysis technique used is the reduction of data to get a conclusion. The results obtained by researchers based on interviews that BMT has not been significantly instrumental in freeing people from the bondage of moneylenders. Inadequate efforts made BMT in freeing society from moneylenders who practices tend to be more proactive in offering their services to merchants is evidenced by the large number of traders who prefer to connect with the moneylenders.Keywords: BMT Sidogiri UGT, The Role Of BMT, The Impact Of Loan Sharks, Practices Of Moneylenders

scholarly journals Implementation of Covid-19 Prevention at SDN Sugiharjo II, Tuban Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 9-15
Author(s):  
Kusuma Dwi Nur M ◽  
Nurul Ngainin
Keyword(s):  
Human Life ◽  
Implementation Process ◽  
Field Research ◽  
Field Work ◽  
Research Field ◽  
Tertiary Institution ◽  
The Public ◽  
Analysis Technique ◽  
Research Types ◽  
The Impact

In Indonesia in 2019 in December, a disease caused by the Coronavirus SARS-COV-2, which is now better known as Covid-19, emerged. Covid-19 is a type of disease that attacks the respiratory tract and is very dangerous for human life. The level of knowledge about Covid-19 is still very little, even the public still does not understand correctly about Covid-9 so that awareness of the dangers of Covid-19 is very minimal. Meanwhile, the spread is always increasing. Covid-19 prevention must be done immediately. The IAINU Tuban tertiary institution also participates in the prevention of covid-19 transmission through one form of activity Against Covid-19 Prevention at SDN Sugiharjo II, Tuban Regency. The objectives of this research are: (1) Describing and Analyzing the Implementation Process of Prevention of Covid-19 at SDN Sugiharjo II, Tuban Regency, (2) Describing and Analyzing the Prevention of Covid-19 at SDN Sugiharjo II, Tuban Regency, and (3) Describing and Analyzing the impact of Implementation on Prevention of Covid-19 at SDN Sugiharjo II, Tuban Regency. This study uses qualitative research types of field research (field research). Data collection techniques by means of observation, interviews and documentation. Meanwhile, the data analysis technique uses descriptive qualitative, which describes or describes in detail the data found. The technique of checking the validity of the data used the data triangulation method, peer discussion, attendance extension, and informant reviews. The results of this study indicate that: (1) The Implementation Process of Covid-19 Prevention at SDN Sugiharjo II, Tuban Regency, which goes through two processes before its implementation: First, the process before going to the field, and secondly the process of field work (implementation of the implementation of prevention of Covid-19 at SDN Sugiharjo 2). (2) The role of preventing covid-19 at SDN Sugiharjo. (3) The impact of this activity is to add insight to the public about the importance of preventing Covid-19, the community is increasingly more aware of Covid-19, and the community applies 3M (wearing masks, washing hands, and maintaining distance).

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