scholarly journals Biografi umar bin khattab ra: sebuah analogi bagi independensi auditor

2019 ◽  
Vol 2 (2) ◽  
pp. 18-32
Author(s):  
Rahmad Harddian ◽  
Iwan Triyuwono ◽  
Aji Dedi Mulawarman
Keyword(s):  
Qualitative Study ◽  
Role Model ◽  
Social Dimension ◽  
Spiritual Dimension ◽  
The Social

Abstrak Tujuan penelitian adalah mencari konsep independensi auditor perspektif Umar bin Khattab. Penelitian ini adalah penelitian kualitatif, menggunakan metode tarikh bertipe biografi dengan tokoh Umar bin Khattab. Melalui tarikh, penulis berkeinginan memahami kehidupan beliau untuk dirumuskan menjadi konsep independensi melalui analogi/qiyas. Ditemukan bahwa konsep independensi berdimensi spiritual yang berdasar pada tauhid, mempunyai makna amar ma’ruf, nahi munkar dan jihad. Dimensi mental berupa sifat jujur, adil, teguh, amanah, dan zuhud. Dimensi material berkaitan dengan kelangsungan profesi auditor dan penjagaan harta masyarakat. Dimensi sosial merupakan fungsi independensi sebagai teladan yang baik bagi lingkungan.   Abstract The purpose of this study is to formulate the concept of auditor’s independence base on Umar bin Khattab’s perspective. This research is a qualitative study that uses biographical tarikh method and the figure is Umar bin Khattab. By using tarikh, author attempts to understand about his life that to be formulated became the concept of independence by analog/qiyas. It was found that the concept of independence has a spiritual dimension that is based on tawhid, has amar ma’ruf, nahi munkar, and jihad meaning. Mental dimension consists of honest, fair, firm, trust, and zuhud. Material dimension related to the continuity of auditor profession and securing public treasure. The social dimension refer to the independence function as good role model for the environment.

PENERAPAN PROSEDUR MEDIASI DALAM PENYELESAIAN SENGKETA WAKAF DI PENGADILAN AGAMA

2018 ◽  
Vol 1 (1) ◽  
pp. 21-36
Author(s):  
Syufaat Syufaat
Keyword(s):  
Social Dimension ◽  
Mediation Process ◽  
Mutual Trust ◽  
Mediation Model ◽  
The Public ◽  
Spiritual Dimension ◽  
The People ◽  
The Social ◽  
Legal Proof ◽  
Religious Courts

Waqf has two dimensional meaning; the spiritual dimension that is taqarrub to Allah and the social dimension as the source of Islamic financial for the welfare of the people. Waqf disputes can be caused by several reasons; waqf land is not accompanied with a pledge; waqf is done on the basis of mutual trust so it has no legal proof and ownership. Currently, the choice to use the court is less effective in resolving disputes. Hence, the public ultimately chooses non-litigation efforts as a way to resolve the disputes. Mediation process is preferred by many as it is viewed to be the fairest way where none of the two parties wins or loses (win-win solution). It is also fast and cheap. This study is intended to examine how to solve waqf dispute with mediation model according to the waqf law, and how the application of mediation in the Religious Courts system

The construction of audit partner’s judgment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alia MILEDI
Keyword(s):  
Qualitative Study ◽  
Social Practice ◽  
Design Methodology ◽  
Point Of View ◽  
Social Dimension ◽  
Professional Judgment ◽  
Auditor Judgment ◽  
Content Type ◽  
Audit Judgment ◽  
The Social

Purpose The purpose of this study is to explore the social and collective foundations of the auditor’s judgment and specifically highlights that the dialogical dimension of auditors’ judgment is founded on both their interactions with their auditees and their interactions with their colleagues. Design/methodology/approach This qualitative study is based on interviews with 22 audit partners, conducted between March 2013 and October 2016, in France. Findings The research points out the complexity of auditor judgment. Confronted with issues such as equivocal and ambiguous circumstances, auditors must question the relevance of the meanings elaborated to act according to the situation (self-criticism or doubt) and must be wise and not be overconfident toward the information provided by the manager (wisdom). Last but not least, the findings also suggest that contrary advice helps auditors to improve an alternative point of view and hence reach a consensus. Originality/value The research uses a K. Weick sensemaking approach and contributes theoretically to gaining deeper understanding of the social dimension in audit judgment, by showing that professional judgment is an interactive and social practice.

The Social Business Guidance Unit

2021 ◽  
pp. 857-867
Author(s):  
Carlos Ballesteros
Keyword(s):  
Service Learning ◽  
Business Education ◽  
Social Inclusion ◽  
Social Dimension ◽  
Social Business ◽  
Spiritual Dimension ◽  
The Social ◽  
Modern Business ◽  
The University ◽  
Practical Dimension

The university work influences many areas of society: It generates jobs and influences employers; it is related to both internal and external publics; it takes part in economic processes and in local and regional decision-making process. This chapter presents a concrete case of a mission-driven approach in modern business education: the Social Business Guidance Service (SBGS), a service-learning structure created at a business school. The SBGS comprises a practical dimension (utilitas) because students have to apply their professional knowledge to concrete managerial problems; a social dimension (iustitia) as this service is concerned with organizations working with excluded people and other related problems. It also has a humanist approach (humanitas) as allow students meet people different from their lifestyles, people who often have real problems to foster their living (economic, stigma, social inclusion). Finally, there is a spiritual dimension (fides), as invite students to reflect on the sense of their acts.

scholarly journals Kemanusiaan dan Kearifan Sejarah dalam Pemikiran Pramoedya Ananta Toer (Kajian Historiografi)

2021 ◽  
Vol 1 (2) ◽  
pp. 166-172
Author(s):  
Joko Susilo ◽  
Ernanto Bayu Pamungkas ◽  
Vidya Mandarani
Keyword(s):  
Qualitative Study ◽  
Social Dimension ◽  
History Learning ◽  
The Social ◽  
History And Literature ◽  
Pramoedya Ananta Toer ◽  
Imaginative Literature ◽  
Serial Novels

Initiated from a scientific dichotomy between both literature and history on which one is more scientific and merely an art, that pushes researchers to integrate these domains in attempt to review a work of literature. Literature that embodies humane quality and possesses both personal and social dimension, as well as history that is able to uphold the social and humanistic content of a work, showed that the entity of influence from historians’ belief that they poured in attempt to embellish a tale or signify an opinion. In this qualitative study, researchers will investigate the thoughts of Pramoedya Ananta Toer and his historic novels through a review of historiographic. Therefore, historians’ subjectivities will be seen through their writings. The object used in this study is serial novels entitled Buru Tetralogy, which is full of humanitarian messages, historic knowledges, and literature aesthetics. From the investigation, researchers found out that the issue of humanity become the foundation of Pram’s thought, as well as the portrayal of resistance or fighting movement that was pictured by Pram in his works strengthen the correlation of history and literature. It can be inferred that the scientific existence between literature and history is not a dichotomy, yet literature and historic knowledge may work concurrently in shaping a better humanity society life. The subjective and imaginative literature work from Pram even can be used as a facility for a more humane history learning.

The Social Business Guidance Unit

2019 ◽  
pp. 93-103
Author(s):  
Carlos Ballesteros
Keyword(s):  
Service Learning ◽  
Business Education ◽  
Social Inclusion ◽  
Social Dimension ◽  
Social Business ◽  
Spiritual Dimension ◽  
The Social ◽  
Modern Business ◽  
The University ◽  
Practical Dimension

The university work influences many areas of society: It generates jobs and influences employers; it is related to both internal and external publics; it takes part in economic processes and in local and regional decision-making process. This chapter presents a concrete case of a mission-driven approach in modern business education: the Social Business Guidance Service (SBGS), a service-learning structure created at a business school. The SBGS comprises a practical dimension (utilitas) because students have to apply their professional knowledge to concrete managerial problems; a social dimension (iustitia) as this service is concerned with organizations working with excluded people and other related problems. It also has a humanist approach (humanitas) as allow students meet people different from their lifestyles, people who often have real problems to foster their living (economic, stigma, social inclusion). Finally, there is a spiritual dimension (fides), as invite students to reflect on the sense of their acts.

Artistic-professional strategies in the music sector. The case of the jazz scene in Barcelona

2020 ◽  
pp. 145-163
Author(s):  
Marta Casals Balaguer
Keyword(s):  
Research Methods ◽  
Social Dimension ◽  
Artistic Identity ◽  
Professional Musicians ◽  
Main Research ◽  
Works Of Art ◽  
The Social ◽  
The Creation

This article aims to analyse the strategies that jazz musicians in Barcelona adopt to develop their artistic careers. It focuses on studying three main areas that influ-ence the construction of their artistic-professional strategies: a) the administrative dimension, characterized mainly by management and promotion tasks; b) the artistic-creative dimension, which includes the construction of artistic identity and the creation of works of art; and c) the social dimension within the collective, which groups together strategies related to the dynamics of cooperation and col-laboration between the circle of musicians. The applied methodology came from a qualitative perspective, and the main research methods were semi-structured inter-views conducted with active professional musicians in Barcelona and from partic-ipant observation.

SOCIALIZATION AND SOCIAL QUALITY AS INSTRUMENTS OF THE STATE POLICY OF SOCIO-ECONOMIC DEVELOPMENT

2020 ◽  
Vol 2020 (10) ◽  
pp. 3-18
Author(s):  
Valeriy HEYETS ◽  
Keyword(s):  
Economic Development ◽  
Public Administration ◽  
State Policy ◽  
Social Dimension ◽  
The European Union ◽  
Association Agreement ◽  
Social Quality ◽  
The Social ◽  
Socio Economic Development ◽  
The Individual

Self-realization of the individual in the conditions of using the policy of “social quality” as a modern tool of public administration in a transitional society is largely related to overcoming the existing limitations of the individual in acting in such a society and economy transitioning to a market character. Given that, in particular, in Ukraine the market is hybrid (and this is especially important), the existing limitations in self-realization of the individual must be overcome, including, and perhaps primarily, through transformations in the processes of socialization, which differ from European practices and institutions that ensure its implementation. Thus, it is a matter of overcoming not only and not so much the natural selfish interests of the individual, but the existing gap in skills, which are an invisible asset to ensure the endogenous nature of economic growth. It is shown that there is an inverse relationship between the formation of socialization and the policy of “social quality”, which is characterized by the dialectic of interaction between the individual and the group and which is a process of increasing the degree of socialization. The latter, due to interdependence, will serve to increase the effectiveness of interaction between the individual and the group, which expands the possibilities of self-realization of the individual in terms of European policy of “social quality” as a tool of public administration, whose successful application causes new challenges and content of the so-called secondary sociology. The logic of Ukraine's current development shows that new approaches are needed to achieve the social development goals set out in the Association Agreement between Ukraine and the European Union and to minimize the potential risks and threats that accompany current reforms in Ukrainian society. They should introduce new forms of public administration to create policy interrelationships of all dimensions, as proposed, in particular, by the social quality approach to socialization, the nature of which has been revealed in the author's previous publications. As a result, the socio-cultural (social) dimension will fundamentally change, the structure of which must include the transformational processes of socialization of a person, thanks to which they will learn the basics of life in the new social reality and intensify their social and economic interaction on the basis of self-realization, thereby contributing to the success of state policy of social quality and achieving stable socio-economic development.

Digital single market - a new impetus on EU social policy?

2020 ◽  
Vol 338 ◽  
pp. 265-275
Author(s):  
Daniel Zimmermann
Keyword(s):  
Social Policy ◽  
European Commission ◽  
Single Market ◽  
Social Dimension ◽  
Social Rights ◽  
Reform Agenda ◽  
The Social ◽  
Digital Skills ◽  
Current Reform ◽  
Training Programmes

In July 2019 the new president of the European Commission, Ursula von der Leyen, presented her guidelines for the period of presidency 2019-2024. While most proposals perpetuate the current reform agenda, the focus on the social dimension of the single market is remarkable. Von der Leyen has not only announced the full implementation of the European Pillar on Social Rights, but also highlighted new investment in digital competences seen as a key to competitiveness and innovation of the European economy. This paper will discuss whether the dynamics of the digital single market could lead to a new impetus on EU social policy and on European funding of training programmes. Therefore, an overview of significant funding programmes promoting digital skills is given.

The Strategies and Response of Internalizing Islamic values in English Learning

2019 ◽  
Vol 2 ◽  
Author(s):  
Aswir Aswir ◽  
Hasanul Misbah
Keyword(s):  
Qualitative Study ◽  
Education Program ◽  
Role Model ◽  
English Education ◽  
Moral Values ◽  
English Learning ◽  
Preparation Process ◽  
The Impact ◽  
Islamic Values ◽  
Descriptive Qualitative

This study is aimed at describing lecturers’ strategies to internalize Islamic values and students’ response toward the strategies. This a descriptive-qualitative study. The participants were 40 students of English education program and 3 English lecturers. All participants were given questionnaire and 3 students and 3 lecturers were interviewed. The data showed that all lecturers did internalize the Islamic values such as aqidah, worship, and moral values in the English learning preparation, process, and evaluation. However, students requested that the lecturers should consistently became the role model, performed positive habit, and gave best learning service so that the impact of internalizing Islamic values would be significantly and positively received.

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