Ummul Qura Jurnal Institut Pesantren Sunan Drajat (INSUD) Lamongan
Ummul Qura Jurnal Institut Pesantren Sunan Drajat (INSUD) Lamongan diterbitkan secara periodik 2 kali dalam setahun yaitu bulan April dan Oktober. Dewan Redaksi mengundang para akademisi, dosen, maupun peneliti untuk berpartisipasi menulis artikel pada jurnal yang kami kelola. Artikel adalah karya ilmiah terstruktur atau hasil penelitian yang sesuai dengan platform jurnal kami. E-journal ini merupakan versi online dari edisi cetak jurnal Ummul Qura yang diterbitkan oleh LP2M Institut Pesantren Sunan Drajat (INSUD) Lamongan Jawa Timur. P-ISSN : 2541-6774 E-ISSN : 2580-8109
Institut Pesantren Sunan Drajat Lamongan, Indonesia
Implementasi Digitalisasi Pendidikan Untuk Meningkatkan Sikap Toleransi Siswa Dalam Perspektif Aswaja
This study aims to analyze the implementation of educational digitalization in strengthening students’ tolerance attitudes from the perspective of Ahlussunnah wal Jama’ah (Aswaja) at SMP Al-Amanah, Bandung Regency. The research employed a qualitative approach using a case study design. Data were collected through observations, semi-structured in-depth interviews, and documentation involving the principal, teachers, and students. Data analysis was conducted through data reduction, data display, and conclusion drawing, with triangulation techniques applied to ensure data validity. The findings indicate that educational digitalization implemented through a blended learning model contributes positively to strengthening students’ tolerance attitudes. The integration of Aswaja values—tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and ta’adul (justice)—is reflected in learning materials, digital learning activities, and student interactions. Students demonstrate increased ability to accept differences, communicate respectfully, and exhibit inclusive attitudes in digital and face-to-face learning contexts. The successful implementation is supported by teachers’ roles, school leadership, and a conducive school culture, although challenges remain in the form of limited digital literacy and unequal access to technology. This study highlights that value-based educational digitalization plays a strategic role in fostering tolerant student character in the digital era
Copyright (c) 2026 Ummul Qura Jurnal Institut Pesantren Sunan Drajat (INSUD) Lamongan
Dakwah Sunan Drajat dalam Perspektif Islam Nusantara di Pesisir Utara Paciran Lamongan
This research examines Sunan Drajat's da'wah from the perspective of Nusantara Islam, emphasizing its relevance to the Islamic traditions of the fishing community in Paciran, Lamongan. The purpose of the research is to analyze Sunan Drajat's concept of da'wah, understand the characteristics of the Islamic traditions of the Paciran fishing community, and reveal the relevance and internalization of these da'wah values ​​in the socio-religious practices of coastal communities. This research uses a qualitative method with a literature study approach, field observations, and in-depth interviews with religious leaders, fishing figures, and local tradition practitioners. Data analysis was conducted descriptively and analytically using the theoretical framework of Nusantara Islam and contextual da'wah. The results of the research indicate that Sunan Drajat's da'wah (Islamic preaching) is moderate, inclusive, and transformative, implemented through the values ​​of social solidarity, a religious work ethic, concern for the marginalized, and the harmony of religion and local culture. These values ​​persist not only symbolically but are also concretely internalized in fishing traditions such as Petik Laut (sea harvest), slametan (sacrifice), and the practice of mutual cooperation (gotong royong) within coastal communities. The novelty of this research lies in strengthening empirical evidence that the Islamic traditions of coastal communities are a lived manifestation of contextual Islamic da'wah. This enriches the study of da'wah and Islam Nusantara and provides implications for the development of contemporary da'wah strategies in coastal areas and marginalized communities.
Nilai-Nilai Sosial Pada Tradisi Kesenian Jaranan Di Desa Bukit Makmur Kecamatan Pinang Raya Kabupaten Bengkulu Utara
The primary objective of this research is to identify the social values ​​embedded in the Jaranan art tradition in Bukit Makmur Village, Pinang Raya District, North Bengkulu Regency. Accordingly, the research focuses on uncovering and gaining a deeper understanding of the social values ​​within the Jaranan art tradition. The author uses a qualitative research method. The researcher collects information through interviews, observations, and documentation. Based on this study, there are three different but interrelated phases in the Jaranan art heritage in Bukit Makmur Village, namely: pre-performance rituals, the performance itself, and post-performance briefings. Social values ​​such as commitment, kinship, empathy, tolerance, loyalty, and discipline are embedded in this tradition. Meanwhile, humanitarian values ​​include religious principles, as seen in rituals such as prayer and worship, and ethical principles, including kindness, responsibility, and respect for one another. The younger generation, village council, school system, and community all play an active role in preserving Jaranan art in this hamlet. In addition to the role of community culture, the function of education in cultural socialization through schools is also important, and the role of the village government in providing facilities and including jaranan in official events is also significant. However, as a result of modernization, the involvement of young people is still considered low. The involvement of educational institutions, support from local governments, and strong community involvement are the driving forces behind this practice. Therefore, this study recommends the need to strengthen synergy between educational institutions, local governments, and the community in efforts to preserve the Jaranan art tradition, as well as increasing development and socialization programs for the younger generation so that the social values ​​contained therein are maintained and sustainable
Konstruksi Sosial Ideologi Keagamaan dalam Sistem Pertahanan Sosial: Studi Sosiologi Pertahanan di Madura
This study examines how religious ideology is socially constructed in shaping a social defense system grounded in national defense within the Madurese community. In this context, strong religious values function not only as spiritual guidance but also as the basis for social norms, collective identity, and communal awareness in responding to both military and non-military threats. Using a qualitative approach, this research was conducted in Pamekasan Subdistrict, Madura, East Java, through observation, in-depth interviews, literature review, and Focus Group Discussions (FGDs) involving relevant stakeholders. Data were collected through non-participant observation, genealogical studies, and literature analysis, and were analyzed using qualitative descriptive methods. The study applies the Social Construction of Reality framework, focusing on the processes of externalization, objectification, and internalization. The findings reveal that religious values are continuously produced and reproduced through the roles of kiai, pesantren, and local traditions such as slametan and haul, which have undergone strong institutionalization and become collectively accepted social realities. These values are internalized by individuals, forming a religious habitus that fosters a sense of national defense as a moral and religious obligation. The study concludes that the integration of religious values and national defense generates a cultural and ideological form of social defense that strengthens national resilience from within society. In this context, national defense is understood not only as a physical effort but also as a social practice rooted in spirituality, social solidarity, and collective responsibility. This research contributes to the sociology of defense and offers practical insights for developing national defense awareness programs based on local wisdom and religious values. The role of non-state actors as strategic elements in building social and cultural-based national resilience is the focus of this research
Pengaruh Current Ratio dan Inventory Turnover terhadap Return On Asset pada PT Kimia Farma Tbk
The purpose of this research is to analyze the Effect of Current Ratio and Inventory Turnover on Return On Assets of PT Kimia Farma Tbk. The sample used in this study is purposive sampling. The method used in this study is a descriptive method with a quantitative approach. The data used are secondary data in the form of financial statements of PT Kimia Farma Tbk for the period 2018-2024. Data analysis used is the Classical Assumption Test, Regression Analysis, Determination Coefficient, T Test and F Test. The results of the study indicate that partially there is a significant effect of Current Ratio on Return On Assets with a Tcount value of 5.763> Ttable 2.776 with a significance value of 0.004<0.05. And Inventory Turnover partially has no effect on Return On Assets where the Tcount value is -0.841<Ttable 2.776 with a significance value of 0.448>0.05. Simultaneously, Current Ratio and Inventory Turnover have a significant effect on Return on Asset F count 49.646>F table 5.79 with a significance value of 0.001<0.05
Bahasa Arab Al-Qur’an: Kajian Linguistik, Keistimewaan Bahasa, dan Implikasinya dalam Kajian Tafsir Al-Qur’an
This study examines the linguistic characteristics, distinctive features, and exegetical implications of Qur’anic Arabic through a qualitative library research approach. The research is motivated by the existing gap between modern Arabic linguistic studies and Qur’anic exegesis, which are often treated as separate disciplines. By employing textual analysis and qualitative content analysis, this study analyzes selected Qur’anic verses across four linguistic levels: phonology, morphology, syntax, and semantics. The data consist of the Qur’an as the primary source, supported by classical tafsir works and contemporary linguistic literature published between 2000 and 2025. The study applies systematic literature selection with defined inclusion and exclusion criteria to ensure academic rigor.The findings reveal that Qur’anic Arabic exhibits a highly structured and consistent linguistic system characterized by phonological harmony, morphological precision, syntactic flexibility, and semantic depth. These features contribute to the concept of i‘jāz lughawī (linguistic inimitability), which distinguishes the Qur’an from other forms of Arabic discourse. The analysis also demonstrates that even minor linguistic variations—such as word forms, syntactic arrangements, and semantic nuances—have significant implications for interpreting Qur’anic meanings. Consequently, linguistic competence in classical Arabic is essential for accurate and comprehensive Qur’anic exegesis. This study concludes that integrating linguistic analysis with tafsir methodology is not only necessary but also epistemologically significant in contemporary Qur’anic studies. Such an interdisciplinary approach bridges the gap between structural linguistic analysis and interpretative understanding, thereby enhancing the accuracy and depth of Qur’anic interpretation. The study contributes to the development of a more systematic framework for integrating Arabic linguistics into Qur’anic exegesis and highlights its relevance for Islamic scholarship and Arabic language education
Peran Istrumen Redistribusi Syariah (Zakat, Infak, dan Wakaf) dalam Mengurangi Kesenjangan Sosial Ekonomi dan Mewujudkan Pemerataan Kesejahteraan)
Socio-economic inequality remains a development challenge in Indonesia, reflected in unequal income distribution, access to education, healthcare, and economic opportunities. Statistics Indonesia reported that the country’s Gini Ratio in 2024 was 0.381, indicating that inequality remains relatively high. This study aims to analyze the role of Islamic redistributive instruments, namely zakat, infaq, and waqf, in reducing socio-economic inequality and promoting equitable welfare distribution. The study employs a qualitative approach using library research methods through a review of relevant academic journals, books, and official reports. Data were analyzed using descriptive-analytical and content analysis techniques. The findings show that zakat plays a role in income redistribution and poverty alleviation, infaq strengthens social solidarity and addresses urgent needs, while waqf contributes to the development of long-term productive assets. The integration of these three instruments has the potential to become a strategic solution in supporting sustainable welfare equality.
Islam Kawasan Tuban Bumi Wali: The Spirit of Harmony
This study aims to examine the history, process of Islamization, and the formation of the religious identity of Tuban Regency as the "Land of Saints". The method used is a historical research method with a qualitative approach through library studies of primary sources such as Serat Babad Thubban and Serat Babad Tanah Jawi, as well as secondary sources in the form of historical records of Tuban and other supporting literature. The results of the study indicate that the process of the entry of Islam in Tuban took place peacefully through trade, marriage, and cultural preaching carried out by the saints, especially Sheikh Ibrahim Asmoroqondi and Sunan Bonang. Islamic values ​​​​successfully assimilated with local culture, giving birth to a distinctive Islamic style of Tuban that is harmonious and tolerant. The transformation of Tuban's identity from "Kota Tuak" to "Land of Saints" reflects the successful internalization of Islamic spiritual values ​​​​in the social and cultural life of its people. With the concept of "The Spirit of Harmony", Tuban is now a symbol of inclusive and dynamic Islam, which combines religiosity, local wisdom, and national spirit in one unified value.
Penguatan Layanan Bimbingan dan Konseling di Era Multikultural melaui Integrasi Kearifan Lokal
This article critically examines the strengthening of guidance and counseling services through the integration of local wisdom in multicultural contexts, positioning it as a pathway for decolonizing counseling knowledge and practice in Indonesia. Increasing cultural diversity demands context-sensitive approaches, yet current practices remain largely influenced by Western models that may not align with Indonesia’s sociocultural realities. Therefore, this study explores how integrating local wisdom can enhance guidance and counseling services within a decolonization framework. The study uses a systematic literature review by analyzing various scientific publications related to decolonization, multicultural counseling, and the use of local cultural values in education and counseling. The findings show that integrating local wisdom into counseling practices can improve cultural relevance, encourage relational and collective values, and support the development of culturally responsive interventions. In addition, the results indicate that decolonizing counseling practices allows a shift from general, universal approaches to models that are more context-based and rooted in indigenous perspectives. In conclusion, integrating local wisdom within a decolonization framework can be an effective strategy to strengthen multicultural guidance and counseling services in Indonesia, making them more relevant, effective, and responsive to students’ needs. The findings indicate that embedding local wisdom into GC practice does not merely function as cultural enrichment, but substantially strengthens students’ cultural and spiritual identity, while enhancing the effectiveness, empathy, and contextual relevance of services in pluralistic educational environments. The study concludes that integrating local wisdom into guidance and counseling services is a crucial step in the decolonization of counseling science in Indonesia and an essential response to the challenges posed by globalization and cultural heterogeneity. Such integration opens opportunities to develop counseling models that are not only culturally adapted, but culturally rooted-reflecting Indonesia’s epistemic identity and lived realities.
Penerapan AI dalam Konseling Modern: Analisis tentang Peluang, Efektifitas dan Tantangan Etis
Introduction: The integration of Artificial Intelligence (AI) in guidance and counseling represents a digital transformation aimed at overcoming the cognitive limitations of counselors in processing complex data in real-time. This study aims to analyze implementation opportunities, clinical effectiveness, and the ethical challenges emerging from AI integration in modern counseling services. Methods: This research employs a qualitative approach using the library research method. Data were collected through a systematic review of 25 primary scientific literatures from reputable journals and recent research reports published within the last five years (2020-2025). Data analysis techniques included content analysis and thematic analysis to identify technological effectiveness and ethical parameters of AI utilization. Results: Findings indicate that AI enhances the accuracy of psychological assessments by 80-99% through Natural Language Processing (NLP) technology. Furthermore, chatbot-based interventions have been proven to increase accessibility and reduce client depressive symptoms by up to 51%. This technology enables service personalization through the continuous integration of historical data and physical metrics. Discussion: Despite its high analytical efficiency, AI is positioned as a supportive instrument that cannot replace the human therapeutic alliance. Primary challenges include data privacy, algorithmic "black box" issues, and the risk of systemic bias. A hybrid model synergy (Human-AI) paired with strict ethical governance represents the optimal strategy for the future of counseling
Pendekatan Konseling Psikoanalisis: Kajian Literatur tentang Konsep, Teknik dan Relevansinya dalam Praktik Konseling
This article discusses counseling approaches and theories, with a primary focus on the psychoanalytic counseling theory. Psychoanalytic theory, developed by Sigmund Freud, emphasizes the importance of the unconscious mind, past experiences, and intrapsychic dynamics in shaping individual behavior and personality. This article outlines the fundamental concepts of psychoanalysis, such as the structure of personality (id, ego, superego), defense mechanisms, and counseling techniques used, including free association, dream interpretation, and transference. In addition, this article also examines the strengths and limitations of the psychoanalytic approach in modern counseling practice. Through a narrative literature review with the stages of identification, selection, classification, and content analysis of relevant sources, this article aims to provide a comprehensive understanding of the relevance and application of psychoanalytic theory in helping individuals overcome psychological problems. It is expected that this article can serve as a reference for practitioners, academics, and students in developing insights into the theory and practice of psychoanalytic counseling.
Efektivitas Acceptance and Commitment Therapy (ACT) dalam Menangani Kecemasan dan Resiliensi Remaja: Sebuah Kajian Literatur
Acceptance and Commitment Therapy (ACT) is a contextual-based counseling approach that emphasizes acceptance of internal experiences and commitment to personal values as the foundation for behavioral change. This study aims to review previous research findings on the application of ACT among adolescents in both educational and non-educational contexts through a literature study approach. Data were retrieved from academic databases including Scopus, and Google Scholar covering publications from 2015 to 2025. A review of 10 studies showed that all reported ACT effectiveness, reaching a statistical significance of p < 0.05, including reduced anxiety, improved mental health, and increased psychological flexibility. ACT has been shown to be effective in a variety of service formats, including group counseling, online interventions, and short-term structured sessions. Practical implications for school guidance and counseling (BK) services include: (1) Integration of the ACT Approach in group counseling services by BK teachers, (2) Implementation of the ACT Counseling Approach in individual settings by BK teachers, (3) Development of an ACT counseling guidebook as a guide for school counselors, (4) As a suggestion in developing and training competencies related to the use of ACT counseling for teachers in an adaptive manner and according to student needs
Konseling KIPAS dalam Konteks Budaya Indonesia: Studi Literatur tentang Hakikat Manusia, Mekanisme Perubahan, dan Struktur Teoretis
The Intensive Progressive Adaptive Structure Counseling (KIPAS) model was developed in response to the need for counseling practices that are able to adapt to the dynamics of individual development and environmental contexts without abandoning a directed framework. This study aims to describe the theoretical foundation of KIPAS by reviewing views on human nature, mechanisms of psychological change, and the theoretical structure that forms this model. The method used is a literature study through a review of KIPAS books, relevant counseling theories, and related scientific publications. The results of the study indicate that KIPAS is based on the integration of humanistic, cognitive-behavioral, and systemic principles that together form a counseling approach that is in-depth, gradual, adaptive, and structured. The mechanism of change in KIPAS occurs through increased self-understanding, active involvement of the counselee, and the use of intervention strategies tailored to the client's developmental responses. The theoretical structure of KIPAS ensures that the counseling process remains consistent with direction and goals. This study concludes that KIPAS has a strong theoretical foundation and is relevant for application in various educational, clinical, and organizational contexts.
Dinamika Adaptasi Mahasiswa Baru terhadap Budaya Pesantren: Studi Fenomenologis di Universitas Ibrahimy Situbondo
Existing literature tends to concentrate on student adjustment in typical university environments, leaving the context of pesantren-based institutions relatively underexamined. The ways in which new students balance academic demands alongside a structured religious culture are still not widely discussed. This gap opens space for deeper exploration, particularly within Ibrahimy University Situbondo. This study adopts a qualitative phenomenological design to explore the essence of students’ lived experiences during their adaptation process. Data were obtained through in-depth interviews with ten first-year students who had stayed in pesantren dormitories for a minimum of one semester. The analysis was conducted using the Colaizzi approach, which includes identifying significant statements, interpreting meanings, organizing them into thematic clusters, and developing a comprehensive description of the participants’ experiences. To enhance the trustworthiness of the findings, member checking was carried out by confirming the results with the participants. Findings reveal that the adaptation process unfolds progressively, beginning with cultural and emotional disorientation in response to strict routines and communal obligations, followed by gradual acceptance and internalization of pesantren values. Peer support and guidance from dormitory mentors emerge as pivotal in alleviating early stress and fostering self-regulation, social belonging, and spiritual awareness. Over time, adaptation extends beyond behavioral compliance toward the reconstruction of meaning and personal values. This transformation nurtures greater discipline, resilience, and spiritual maturity among students. The study concludes that adaptation within the pesantren milieu constitutes not only a coping mechanism but also a process of moral-spiritual growth that enriches the students’ educational journey.
Strategi Pengembangan Program Supervisi Akademik Berbasis Coaching untuk Meningkatkan Mutu Pembelajaran di Sekolah Menengah
This study aims to formulate a strategy for developing an educational supervision program based on a systematic and sustainable approach to improve the quality of learning. This research uses a qualitative approach with a library research method by analyzing relevant literature from journals, books, and scientific reports. The data were analyzed using content analysis techniques to identify key patterns and strategies in supervision practices. The results show that effective supervision program development consists of four main stages: (1) identification of supervision needs, (2) formulation of supervision strategies, (3) selection of appropriate supervision techniques, and (4) implementation and evaluation. In addition, the integration of coaching-based supervision, technology utilization, and collaborative approaches significantly contributes to improving teacher professionalism and learning quality. This study implies that supervision programs should be designed contextually, data-driven, and oriented toward continuous professional development.
Revitalisasi Nilai Tradisi di Tengah Modernisasi: Dinamika Pesantren Jamiyatul Abror Cigalontang Tasikmalaya
This study aims to examine the dynamics of revitalizing traditional values at Pesantren Jamiyatul Abror Cigalontang Tasikmalaya in responding to the modernization of Islamic education. The background of this research arises from the phenomenon of transformation within pesantren education systems that face the challenges of globalization and digitalization, yet strive to preserve classical Islamic values such as adab (ethics), sincerity, and humility. This research employed a qualitative approach with a case study design, utilizing data collection techniques such as participatory observation, in-depth interviews, and document analysis. The findings reveal that the pesantren revitalizes its traditional values through three main strategies: integrating moral values into the formal curriculum, revitalizing the teaching of classical Islamic texts (kitab kuning) using digital tools, and strengthening the role of the kyai as a moral and spiritual exemplar. The modernization process does not diminish the pesantren’s identity but instead reinforces it through innovation grounded in Islamic values. The study concludes that Pesantren Jamiyatul Abror successfully developed an Adaptive Traditional Values Revitalization Model (RVT-A) a model of pesantren transformation that harmonizes tradition and modernity.
Copyright (c) 2025 Ummul Qura Jurnal Institut Pesantren Sunan Drajat (INSUD) Lamongan
Integrating Arabic Language Learning And Islamic Religious Education For Religious Character Formation
This study examines the integration of Arabic language learning and Islamic Religious Education (IRE) in developing students’ religious character at MTs Hidayatul Mubtadi’in Malang. The integration aims to harmonize linguistic competence with the cultivation of Islamic moral values, forming a comprehensive educational model that aligns cognitive and affective domains. Using a qualitative descriptive approach with a case study design, data were gathered through classroom observations, interviews with teachers and students, and analysis of curricular documents. The results show that Arabic language instruction when contextualized with Qur’anic verses, prophetic traditions, and Islamic terminologies strengthens students’ understanding of religious ethics, discipline, and devotion. Teachers integrate linguistic content with moral instruction, fostering both language proficiency and spiritual awareness. This integration produces a holistic learning atmosphere that contributes to students’ spiritual formation and reinforces Islamic character education within the school environment.
Instrumen Investasi Syariah sebagai Determinan Pertumbuhan Ekonomi Indonesia
In recent years, slowing economic growth has necessitated an investment strategy that is not only effective but also sustainable. One emerging option is sharia-compliant investment instruments, which adhere to Islamic principles and are believed to significantly support national economic growth. The primary objective of this study is to analyze the influence of sharia-compliant investment instruments on economic growth in Indonesia. The instruments studied include sharia-compliant mutual funds, sharia-compliant stocks, and sharia-compliant bonds, while economic growth is measured by Gross Domestic Product (GDP). This study uses a quantitative method with the Vector Error Correction Model (VECM) to examine short-term and long-term relationships between variables. Secondary data from quarterly periods from 2011 to 2024 were used as data sources. The results indicate that sharia-compliant mutual funds, both short-term and long-term, have an impact on economic growth, while sharia-compliant stocks and bonds do not significantly influence economic growth. These findings demonstrate the critical role of sharia-compliant mutual funds as an effective investment instrument for advancing national economic growth. However, in order for sharia stocks and sharia bonds to contribute optimally, greater efforts are required.
Pengaruh Earning Per Share dan Return On Asset terhadap Harga Saham Pada PT Surya Citra Media TBK periode 2014-2023
The purpose of this research is to analyze the influence of Earning Per Share and Return On Assets on Stock Price at PT Surya Citra Media Tbk in 2014-2023. This Research is a type of quantitative research using descriptive analysis methods and using data on financial statements in the form of balance sheets and income statement PT Surya Citra Media Tbk. Based on the results of the study showed that patially Earning Per Share and Return On Asset had a significant effect on the stock price in PT Surya Citra Media Tbk. in 2014-2023. Then simultaneously it is known that Earning Per Share and Return On Assets have a significant effect on stock price in PT Surya Citra Media Tbk. in 2014-2023.
Pengaruh Perencanaan Pajak, Kesulitan Keuangan dan Strategi Bisnis Perusahaan terhadap Manajemen Laba
This study aims to analyze the effect of tax planning, financial distress, and corporate business strategy on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample used in this study was 8 property and real estate companies listed on the Indonesia Stock Exchange during the period 2019 to 2023 using a purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this study are Tax Planning (X1) as the first independent variable, Financial distress (X2) as the second independent variable, and company business strategy (X3) as the third independent variable and Earning Management (Y) as the dependent variable. The panel data regression method is used as the research methodology in this study. Analysis of the research results using the help of EViews 12 Student Version Lite software. The results showed that the bsunhaest model was the Random Effect Model (REM). The results of this study indicate that tax planning partially has no effect and is not significant on earnings management, financial difficulties partially have no effect and are not significant on earnings management, the company's business strategy partially has an effect and is significant on earnings management, and simultaneously tax planning, financial difficulties, and the company's business strategy have no effect and are not significant on earnings management.
Eksistensi Kesenian Wayang Kulit dalam Menjaga Kerukunan di Desa Sumber Arum Kabupaten Seluma
Traditional arts such as shadow puppets are a national cultural heritage that has high philosophical value and plays an important role in maintaining social harmony amidst the diversity of society. This study aims to explore how the existence of shadow puppetry contributes to maintaining social harmony in Sumber Arum Village, Seluma Regency. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through observation, in-depth interviews, and documentation of traditional leaders, puppeteers, village heads, and local artists. The results show that shadow puppetry has been an important part of community life since 1976, brought by transmigrants from Yogyakarta. Shadow puppet performances are routinely held through activities such as Sedekah Bumi and supported by the establishment of the "Muda Laras" art studio whose members are local youth. These performances are not only a medium of entertainment, but also a means of conveying moral messages, values of tolerance, mutual cooperation, and social solidarity. The conclusion of this study is that the existence of shadow puppetry has a real contribution to maintaining and strengthening social harmony in the community. The noble values embodied in wayang performances, along with the community's participatory process in their implementation, create a harmonious atmosphere and togetherness amidst diversity. This art form serves as a unifying medium, bridging the older and younger generations, and strengthening local cultural identity.
Pasar Modal Syariah di Indonesia: Tinjauan Prinsip, Mekanisme dan Tantanganya
This research discusses the development, structure, and challenges of the Islamic capital market in Indonesia as an alternative investment that is in accordance with Islamic principles, such as the prohibition of usury, gharar, and maysir. Using a descriptive qualitative approach and literature review, this research discusses the role of OJK and DSN-MUI. The evaluation focused on sharia compliance as well as financial efficiency in trading and supervisory mechanisms. The results of this study show significant growth thanks to regulatory support, increased public interest, and innovations such as retail sukuk and digital platforms, however, challenges remain, such as low sharia financial literacy, lack of sharia-compliant issuers, and limited qualified human resources. Compared to conventional markets, Islamic capital markets are more ethical, but still have low market share and liquidity. The novelty of this research lies in analyzing the integrity between sharia compliance, regulation, and implementation in a Muslim-populated country. This research also provides an important contribution to the development of inclusive and ethical financial markets, and serves as an example for regulators, industry players, and academics to encourage the sustainable growth of Islamic capital markets.
Semiotika dalam Studi Naskah Tafsir: Analisis Tafsir Q.S Al-‘Asr oleh Binti Al-Syati’ Perspektif Roland Barthes
This study aims to analyze the application of semiotics in interpreting the Qur'an, specifically in Binti Al-Syati's interpretation of Q.S. Al-'Asr from Roland Barthes' perspective. The scope includes semiotics as a textual analysis method and its role in understanding denotative and connotative meanings of Qur'anic verses. The research focuses on how Binti Al-Syati' implicitly employs semiotics to interpret the word 'aṣr (time) by linking it to life's pressures and trials. The method used is library research with a descriptive-analytical approach. Data is collected from Binti Al-Syati's Tafsir al-Bayan li al-Qur'an al-Karim and semiotic literature by Barthes, Saussure, and Peirce. Analysis identifies linguistic signs (signifier and signified) and unpacks denotative and connotative meanings in Binti Al-Syati's interpretation. The results reveal that Binti Al-Syati' applies Barthes' semiotic principles by interpreting 'aṣr not only as "time" (denotation) but also as "pressure" or life's trials (connotation), evidenced by her cross-referencing of 'aṣr in other verses like Q.S. Yusuf and Q.S. Al-Naba'. The study concludes that semiotics enriches Qur'anic exegesis, offering dynamic and contextually relevant interpretations for modern times.
Implementasi Prinsip-Prinsip Manajemen Mutu di SMA Negeri 1 Pangkalan Lada
Quality management has become a very crucial thing along with the development of technology and the demands of society for quality education services. Quality education is the goal of all educational institutions in accordance with the expectations of the surrounding community and in line with the goals of national education. The purpose of this study is to determine how the implementation of quality management principles in the educational institution of SMA Negeri 1 Pangkalan Lada is carried out. This study was conducted by reviewing or reviewing the literature in depth and conducting case studies. Case studies were carried out using observation, interview, and documentation methods. The results of this study illustrate that the implementation of quality management principles in SMA Negeri 1 Pangkalan Lada was carried out effectively, could create a learning environment that favors students, improve the quality of education, and optimize the involvement of all education stakeholders.
Kepemimpinan Pendidikan Islam Persfektif Humanis
This study discusses leadership in Islamic education from a humanist perspective that places human values as the core of the educational process. Leaders of Islamic educational institutions such as principals are expected not only to carry out administrative functions, but also to be role models who are able to create an inclusive, dialogical and equitable learning environment. The humanistic approach to leadership is based on Islamic teachings that place humans as caliphs on earth and respect the uniqueness and potential of each individual. This study uses a descriptive qualitative method based on literature review and reveals that humanist leadership has a strategic role in fostering a collaborative spirit, building a healthy organizational culture, and responding to the challenges of globalization without ignoring Islamic values. Islamic educational leadership from a humanist perspective is the key to creating educational institutions that are dignified, visionary and able to produce generations with character.
Transparansi Digital dalam Pembulatan Harga di Market Place Shopee: Standarisasi Praktik Pembulatan Berbasis Syariah
This study examines the practice of price rounding in the Cash On Delivery (COD) payment system on the e-commerce platform Shopee, highlighting issues of information transparency and its compliance with the principles of Islamic economic law. The main issue raised is the lack of notification to consumers regarding price rounding by couriers, which can lead to injustice and financial losses. This research aims to determine the compatibility of such practices with the principles of fairness, transparency, and mutual consent as outlined in applicable Islamic law. This study employs a normative-empirical legal method with a qualitative approach, combining a literature review of Sharia principles with empirical data from observations and interviews in the Sumberrejo area, Bojonegoro. The research findings indicate that the practice of rounding prices without consent or notification to consumers violates the principles of transparency, fairness, and willingness (an-taraḍin) in Islamic law. However, if the rounding is done openly and with the consent of the consumers, it may still be acceptable under the principles of Islamic economic law. This research recommends the importance of developing Sharia-based ethical standards in e-commerce transactions that ensure transparency of information and fairness for all parties.
Manajemen Komunikasi dan Negosiasi Pendidikan Islam Multikultural
Indonesia, as a multicultural country, faces significant challenges in the field of education, particularly in managing cultural, ethnic, linguistic, and religious diversity. In the context of Islamic education, this diversity is not only reflected in the backgrounds of students but also in the values upheld by all educational stakeholders. Therefore, effective managerial strategies are needed to manage communication and negotiation processes to create an inclusive, harmonious, and equitable learning environment. This article aims to comprehensively examine the role of communication and negotiation management in multicultural Islamic education through a literature review approach that analyzes various relevant scholarly works. The findings reveal that effective multicultural communication requires openness, empathy, cultural awareness, and adaptability in interactions among individuals from diverse backgrounds. Barriers such as prejudice, stereotypes, ethnocentrism, and perceptual differences often hinder communication processes. Thus, negotiation becomes a key skill to bridge differences and reach fair agreements. In Islamic education, negotiation management based on the principles of justice, equality, mutual interest, and a win-win approach is essential for formulating inclusive policies and fostering constructive interactions. Furthermore, this article highlights the importance of managerial competence for Islamic education leaders as facilitators of intercultural dialogue and agents of change in creating educational spaces responsive to diversity. By emphasizing effective communication and negotiation management, Islamic educational institutions are expected to serve not only as centers of academic learning but also as platforms for nurturing social character that is tolerant, open-minded, and prepared to live in a pluralistic global society.
Kebudayaan dan Kearifan Lokal Suku Dayak, Banjar, dan Jawa
This study discusses the culture and local wisdom of three major ethnic groups in Indonesia: the Dayak, Banjar, and Javanese. Each group possesses a unique cultural heritage, including traditional houses, traditional arts, and customary ceremonies. Moreover, the local wisdom of each ethnic group reflects a close relationship between the community and the environment, social values, and spirituality. The aim of this study is to identify and analyze the cultural characteristics and local wisdom of these three ethnic groups. The research method used is a literature review and in-depth interviews with traditional leaders and cultural practitioners. The findings indicate that culture and local wisdom play a crucial role in preserving the identity and sustainability of indigenous communities amid changing times.
Kepemimpinan Pendidikan Islam Perspektif Agama
This article discusses the concept of Islamic educational leadership from a multicultural perspective, focusing on its definition, essence, basic concepts according to the Qur’an, as well as the functions and roles of leadership in Islamic educational institutions. The study employs a literature review method by examining various relevant sources. The findings indicate that Islamic educational leadership is a leadership process based on the values of the Qur’an and Islamic teachings, emphasizing not only managerial aspects but also spiritual and moral dimensions. Leaders in Islamic education are expected to guide, motivate, and mobilize human resources within educational institutions to achieve Islamic educational goals aimed at forming well-mannered individuals who are responsible as caliphs on earth. Furthermore, Islamic educational leadership must create a conducive organizational climate, integrate Islamic values, and serve as role models for the entire academic community. Thus, effective Islamic educational leadership is crucial in building inclusive and multicultural educational institutions capable of addressing globalization challenges without losing Islamic identity.
Persepsi Ayat-ayat Misogini dalam Surat Al-Nisa’ terkait Kesetaraan Gender (Studi Kasus pada Ibu-Ibu Aisyiyah Socah)
Women, with the grace of Allah SWT and under the message of Islam, were returned to their noble position as the commander of justice and protector of Islam. This can be seen in several religious texts in Islam, both in the form of the text of the Qur’an and the Hadith of the Prophet which glorify the nature of women themselves. However, in several texts of the Qur'an, verses are found that are suspected and considered to degrade the position of women, especially in the letter Al-Nisa’, according to Sayyid Rasyid Ridha, this surah is called Al-Nisa’ because at the beginning of its opening it talks about women and the laws relating to them. Therefore, a study or research is needed that highlights women’s views on themselves regarding the concept of gender equality which has been fought for so hard by feminists. This research with a qualitative descriptive approach tries to reveal the views of Aisiyah Socah’s regarding gender equality issues and their relationship to their understanding of religious texts that contain misogynistic elements. The results of the study show that the concept of gender equality that has been echoed by scientists and feminists has not been fully understood by most of the mothers of Aisyiyah Socah. The responses of ‘Aisyiyah Socah to the content of the verses of the Qur’an in the letter Al-Nisa which seem to contain gender bias can be said to be quite diverse. In general, they strongly believe in and apply the concept of equality in their respective family lives.