Publication Search

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

This research illustrates the importance of optimizing ZIS activities based on Islamic philanthropy from the perspective of religious morality. Zakat is not only considered a religious ritual, but also a moral obligation that goes beyond just a formal act. LAZIZMU shows a commitment to managing ZIS funds professionally, with a focus on using funds for productive businesses aimed at improving community welfare. LAZIZMU conducts careful surveys of mustahik to ensure the distribution of funds is on target. Apart from that, LAZIZMU applies a consumptive and productive approach in managing ZIS funds, by providing direct assistance and providing business capital through the BUM program. The selection and mentoring process carried out by LAZIZMU has proven to be effective in empowering mustahik, by providing training and support in developing their businesses. The entire aid distribution process is carried out directly by LAZIZMU to ensure transparency and accuracy in the distribution of funds.

Based on the results of a survey which shows that Christian youths view church and spiritual activities as no longer attractive, such as prayer, worship, quiet time, reading the Bible and other spiritual activities. This causes Christian youth to experience an identity crisis, moral degradation and is easily influenced by today's juvenile delinquency. Even though they are important assets for the church, nation and state. This also happens to Christian youth at PPA GBT Kristus Ajaib Tulungagung and the reason is because they do not have a good spiritual life and even underestimate their spiritual development. This study used a qualitative field method with an observation and direct observation approach. So that the results of direct observation and observation can describe about attainment an overview of the research objectives, namely to provide a series and presentation of authentic data on the implementation of the application of Christian youth spirituality development at PPA GBT Kristus Ajaib Tulungagung using Donald S. Whitney's theory of Spirituality Development.

God has meaning in creating man. The intended meaning is a life, where life is a strong reason and motivation to support a person in living life according to what he believes. The narrative of James 4:1-10 contains a Biblical pattern of life. However, in today's development, human culture continues to experience changes. The changes in question are behaviors related to morals and ethical values so that humans experience a lot of degradation in the sanctity of their lives. Overcoming this problem, true Christians can have a humble attitude, fear God, fight against sin, rely on God, purify the heart and pray as contained in the narrative of James 4:1-10. This study uses a library research approach. The purpose of this article is to contribute thoughts in the form of alternative solutions to the problems of deviant behavior committed by some Christians today.

The 5.0 era is marked by rapid technological advances and social changes, affecting various aspects of life, including the field of education. Christian religious education plays an important role in shaping the character and morals of the younger generation. But in reality, the lack of emphasis on developing soft skills can be a problem, because the teacher's ability to interact empathetically, have creativity, leadership, and adaptability becomes very important in guiding students in a spiritual, moral, and emotional context. In addition, an excessive focus on hard skills, such as understanding theology and religious practice, can ignore the importance of developing soft skills in dealing with the changes faced in the 5.0 era. In this study, the authors used a literature study, therefore to achieve the objectives of this study, superior teacher quality was needed, which had a balance between software and hardware. The purpose of this study is to present software and hardware in improving the quality of Christian religious education teachers in the 5.0 era. Soft skills include interpersonal, communication, leadership, empathy, and adaptability skills, which support teachers in interacting with students, colleagues, and a changing environment. While hard skills include specific knowledge, information technology, teaching methodology, as well as expertise in the field of Christianity.

Developing children's interests and talents in a religious context is crucial to shaping the character and morality of the younger generation. This study aims to explore the various methods used in religious activities in Heram District, Waena Kel. Jayapura City, and to measure their impact on the development of children's interests and talents. Through qualitative and quantitative approaches, data was collected from observations, interviews, and questionnaires. Results show that religious activities not only increase children's interest in spiritual aspects, but also contribute to their social and emotional development.

This article was written to examine the new policy of the Ministry of Kemendikbud, namely the Kurikulum Merdeka Belajar Design, and its Implications for Evaluation of Islamic Religious Education Learning. The emergence of this new curriculum is due to the results of an assessment conducted by PISA (Programme for International Student Assessment) assessing that the quality of education in Indonesia is ranked 74th out of 79 countries. Broadly speaking, Indonesian education has experienced a very significant decline in literacy and numeracy. Starting from this phenomenon, the Ministry of Education and Culture designed a new curriculum design called independent learning. This study uses the Library Research method. Namely by collecting data and information in the form of texts, policy documents and previous studies on curriculum design in a formal institution. After studying the design of the Kurikulum Merdeka Belajar, this study analyses the implications of the Kurikulum Merdeka Belajar design with evaluation in Islamic religious education learning. The results of this study include, among others, that the new policy on the design of the Kurikulum Merdeka Belajar that will be applied in all formal education institutions in Indonesia is broadly as follows: 1) The national exam which previously only focused on the cognitive competence of students in the Kurikulum Merdeka Belajar has changed. become a minimum competency assessment that is held halfway through the education level process. 2) National standard school exams, which were formerly administered by the state, in this Kurikulum Merdeka Belajar were given to related educational institutions. 3) Simplification in compiling learning device documents. 4) Changes in the Zoning system in the admission of new students. Islamic religious education is a subject that is different from other subjects, this is because the learning process of Islamic religious education is coloured by divine spirits, from these divine spirits used to design an Islamic religious learning. Seeing the characteristics of the Kurikulum Merdeka Belajar that have been analysed above, the evaluation of Islamic religious education learning should be transformed into Authentic Assessment. In authentic research, Islamic education does not only assess students cognitively, but also assesses affectively (qolbiyah) and also morally (amaliyah).

Church dedication in carrying out God's mission is an obligation that must be carried out because it is the main task and responsibility of church institutions to remain faithful and consistently realize it. The purpose of writing this article is to provide a theoretical contribution through ideas or ideas about how the church's dedication in realizing the mission Allah in the world with the right efforts to maximize the completion of the mandate as a whole. The method used in this paper is the literature review method by collecting data in the form of observations, analysis of books, articles, magazines, websites and other sources related to the topic of discussion and looking at the links from each library source used, and all sources used are described. based on the provisions of the research. The result of this discussion is that the church is able to complete the great commission in the world in the right way, then the church is able to produce quality missionaries with various upbringings that are applied and the church consistently carries out its missions with various predetermined actions

Penelitian ini menganalisis mengenai nilai moral untuk pembentukan karakter dalam cerita rakyat Bukit Batu Suli yang dituliskan oleh Rensi Sisilda. Oleh karena itu, penelitian ini bertujuan untuk menganalisis: (1) nilai moral untuk pembentukan karakter yang terdapat pada cerita rakyat Bukit Batu Suli (2) implikasi terhadap pembelajaran sastra di SMP kelas VII. Dari tujuh nilai moral hanya terdapat lima nilai moral yang terdapat dalam lima belas kutipan dalam cerita rakyat Bukit Batu Suli yang dituliskan oleh Rensi Sisilda. lima nilai moral untuk pembentukan karakter tersebut yaitu: (1) Bertanggung Jawab (Malalus gawi dengan bahalap) yaitu kesediaan dalam melakukan apa yang harus dilakukan dengan sebaik mungkin, (2) Keberanian (Menteng ureh) yaitu kesetiaan terhadap suara hati untuk mempertahankan sikap yang diyakini sebagai suatu kewajiban, (3) Kerendahan Hati (Bajenta bajurah) yaitu suatu sikap yang tidak berlebihan atau menyombongkan diri, dan (4) Kritis (Pintar harati) adalah tindakan untuk megoreksi atau memberikan saran baik terhadap segala kekuatan, kekuasaan dan wewenang. Hasil analisis lima nilai moral untuk pembentukan karakter yang paling dominan adalah sikap kritis yang terdapat dalam tujuh dari lima belas kutipan cerita rakyat Bukit Batu Suli yang ditulis oleh Rensi Sisilda. Kemudian hasil temuan data ini  dapat diimplikasikan pada pembelajaran sastra di SMP kelas VII, sesuai KD 3.15 Mengidentifikasi informasi tentang fabel/legenda daerah setempat yang dibaca dan didengar. Setelah mempelajari materi ini, siswa dapat mempelajari apa itu nilai moral untuk pembentukan karakter. Perserta didik juga dapat menemukan nilai moral dalam cerita yang dibaca dan didengar.

This research has specific objectives, namely (1) Describing religious values in the novel Elegi Tawa Niyusa by Lin Aiko. (2) Describe the social values in the novel Elegi Tawa Niyusa by Lin Aiko. (3) Describe the cultural values in the novel Elegi Tawa Niyusa by Lin Aiko. (4) Describe the moral values in the novel Elegi Tawa Niyusa by Lin Aiko. The basic theory in this research is structuralism theory. Structuralism theory is seen as a literary approach that emphasizes the study of the relationship between the building blocks concerned. This type of research is qualitative research, qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people and observed behavior. The research method used in this research is descriptive analysis. The descriptive analysis method is a method carried out by describing the facts which is then followed by analysis. Research methods such as reading techniques, recording things that are considered to contain religious values, social values, cultural values, moral values in the novel Elegi Tawa Niyusa by Lin Aiko, analyzing the extrinsic elements in the form of religious values, social values, cultural values, moral values, concluding the results study. The data source used is a literary work in the form of a novel entitled Elegi Tawa Niyusa by Lin Aiko. The result of this research is the discovery of extrinsic elements contained in the novel, namely the values contained in the novel, namely religious values in the form of keeping prayers, surrendering to God, perfecting worship, being filial to parents. Social values in the form of an attitude of respect or appreciation, an attitude of caring for each other, an attitude of caring for or protecting each other, and empathy for fellow creatures created by God. Cultural values that take the form of free association. Moral values that take the form of responsibility. The conclusion is surrender to God, mutual respect or respect, avoid promiscuity, always be responsible for the actions or decisions you have chosen.

Konsumen akan melakukan pilihan terhadap semua barang yang diinginkan berdasarkan rupiah yang dimilikinya. Suatu rumah tangga setiap bulannya akan membutuhkan berbagai macam barang dan jasa untuk memenuhi kebutuhan hidupnya. Sedangkan penghasilan yang dimiliki terbatas jumlahnya. Dengan penghasilan yang terbatas tersebut, rumah tangga sebagai pelaku ekonomi yang rasional akan melakukan pilihan yang terbaik untuk mengonsumsi barang-barang kebutuhannya. Tentu saja pilihan akan dilakukan terhadap barang yang memberikan manfaat atau kepuasan yang paling tinggi. Semakin banyak barang yang dimliki, konsumen akan merasa semakin terpenuhi kebutuhannya. Dengan demikian konsumen menginginkan membeli barang yang dibutuhkan serendah mungkin. Pandangan ekonomi Islam mengenai permintaan relatif sama dengan ekonomi konvensional, namun terdapat batasan-batasan dari individu untuk berperilaku ekonomi yang sesuai dengan aturan syariah. Dalam ekonomi Islam, norma dan moral “islami” yang merupakan prinsip Islam dalam melakukan kegiatan ekonomi, merupakan faktor yang menentukan suatu individu maupun masyarakat dalam melakukan kegiatan ekonominya, sehingga teori ekonomi yang terjadi menjadi berbeda dengan teori pada ekonomi konvensional.

The pattern of Israelite education found in the Torah has values that can be applied in the context of education today. The pattern is a holistic approach to education, which includes moral and ethical education, respect for authority, and character development. Thus, the application of Israel's education pattern found in the Torah can help build a young generation with integrity and quality. Thus, in this study, the author or researcher uses or qualitative method approach involving in data collection and analyzing the data obtained. Overall, the Israeli education pattern is an educational system that includes the development of technical skills, the formation of student character and morals, the teaching of Jewish religion and culture, inclusive education, and the development of technological skills, all of which are designed to create competent and globally minded human resources. In conclusion, the application of Israel's pattern of education according to the Torah has also proven successful in Israel and can serve as an example for other countries in developing an effective education system. Nonetheless, it should be kept in mind that the Israeli education pattern cannot always be applied directly in other countries, due to different cultural differences and social contexts.

Dalam proses pembelajaran, guru PAK memiliki peran yang sangat penting untuk mendidik anak-anank dalam menanamkan nilai-nilai moral yang sangat baik serta mendidik anak menjadi anak yang taat beriman Kepada Tuhan Yang Maha Esa. Berdasarkan pengamatan peneliti pada anak usia 7-12, bahwa  guru mempunyai peran  penting dalam memfasilitasi peserta didik dalam proses penanaman nilai  karakter  religius dilingkungan sekolah. Tujuannya adalah untuk mengetahui peran guru PAK dalam mengembangkan moral peserta didik SD. Metode penelitian yang digunakan dalam penelitian ini adalah dengan menggunakan metode study literatur research atau studi kepustakaan dengan mengkaji berbagai jurnal yang memiliki kaitan atau hubungan dengan peran orangtua dan guru dalam mengembangkan moral peserta didik sekolah dasar di era revolusi industri 4.0. Metode studi kepustakaan menurut Sugiyono (2018) adalah suatu metode yang mana mengumpulkan kajian teori dan referensi yang bersumber dari literatur literatur ilmiah. Kesimpulan: yaitu guru PAK perlu mensosialisasikan dan membudayakan lingkungan sekolah dalam menegakkan nilai-nilai akhlak dan moral yang benar melalui contoh dan teladan yang baik. Selain itu dalam pengembangan dan penanaman moral pada peserta didik perlu dilakukan control dan bimbingan, pengawasan, evaluasi dan tindak lanjut dari perilaku moral anak tersebut.

Instinctively every man and woman have mutual attraction. Attraction in the form of liking each other, loving each other and caring for each other, (Q.S. Al-Imron: 14). Apparently, love as a gift from Allah, SWT is sometimes channeled in ways that are contrary to religious teachings that are orderly and function to regulate human behavior. Sexual harassment has been widely discussed and has become a behavior that is published both through electronic and print media. Acts of sexual harassment will have a negative impact on the victim's psychology and traumatic in line with the development of the victim's soul.                This study aims to find steps to anticipate the occurrence of sexual harassment behavior through education on a socio-religious approach. Sexual harassment is a deviant behavior due to high pressure of sexual desire while not being able to enter into marriage, channeling lust through sexual harassment has become a social disease that occurs everywhere, will result in prolonged traumatic consequences for the victim, which will lead to the destruction of the future of the victim of sexual harassment .

The essence of the work ethic is to see work as more than just it a way to seek income alone, but to find existence and dignity as a human being. Someone will be excited to work, if the workload given is in accordance with their abilities. The formulation of the problem in this study is Is there an influence of work ethic and workload on work enthusiasm in the Sibolga City District Government? The purpose of this study was to find out whether there is an influence of work ethic and workload on work enthusiasm in the Sibolga City District Government. The hypothesis in this study is that work ethic and workload have a positive effect on work enthusiasm at the Sibolga Kota District Government Office. This type of quantitative research with a survey approach. The population is 85 people and used as a sample. Source of data comes from primary and secondary data. Data were analyzed using descriptive analysis and quantitative analysis.             The results of the determination test show that the variables of work ethic and workload can influence the variable of employee morale in the Sibolga Kota District Government, it is known from the magnitude of the coefficient of determination (R Square) that is 0.547. Work ethic and workload together or simultaneously have a positive and significant effect on the morale of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (45.363 > 3.11). Partially, work ethic has a positive and significant effect on employee morale in the Sibolga Kota District Government. Where tcount = (2.515) is greater than ttable value (1.992), Partially the most dominant workload affects morale, meaning that the workload variable is more decisive in increasing employee morale compared to work ethic. Where the value of tcount = (4.441) is greater than the value of ttable (1.992). The multiple linear regression equation Y = 9.965 + 0.250X1 + 0.582X2 employee morale shows a positive direction

This research is motivated by the rapid development of technology in the field of social media so that preachers use it to deliver their da'wah. Youtube is one of the social media that is loved by many people, including the younger generation who use YouTube to find the information they need, including da'wah content. This phenomenon is of concern to the preachers, one of which is ustadz Das'ad Latif, to convey the message of da'wah. The da'wah message he delivered used a distinctive language, the regional language, so that many viewers were happy with the da'wah message he conveyed. The purpose of this study is to find out the contents of Ustadz Das'ad Latif's da'wah messages on the @Das'adLatif YouTube channel. The type of research used is qualitative research, namely research that produces findings that can be achieved by using measurements of both spoken and written words. The subject of this research is the sound of da'wah messages in videos on the YouTube channel @Das'adLatif. The data collection technique for this research uses a descriptive approach by watching and recording video content. Data were analyzed by content analysis method. The results of the study show that in Ustadz Das'ad Latif's Youtube Channel there are three da'wah messages including: Aqidah messages, Sharia messages and Moral messages. The contents of the message examined on Ustadz Das'ad Latif's YouTube channel are the core of the lecture which contains da'wah messages in it. From the categories of messages that have been mentioned there are sub-categories including: messages of aqidah including: faith in Allah, faith in His Angels, faith in His book, faith in His Messenger, faith in the Day of Judgment, faith in making up the qadha and qadar. Shari'ah messages include: worship and muamalah. Moral messages include: morals to God and morals to humans.

Pendidikan karakter merupakan sesuatu yang sedang ramai mendapat perhatian di era society 5.0 ini. Yang mana di era society 5.0 sekarang ini banyak terjadi perilaku menyimpang yang disebabkan oleh pesatnya kemajuan dari teknologi, sehingga pendidikan karakter sangat dibutuhkan untuk meminimalisir terjadinya perilaku penyimpangan. Pendidikan karakter dilakukan sebagai upaya untuk menginternalisasikan nilai-nilai karakter kedalam setiap individu manusia. Dengan demikian, maka terdapat proses perubahan perilaku dan sikap dari yang awalnya tidak baik menjadi lebih baik. Oleh sebab itu, penelitian ini dilakukan untuk mengetahui serta melihat bagaimana idealnya peran pendidik dalam menciptakan dan mengelola ruang kelas yang berkarakter, sehingga ruang kelas tersebut dapat menjadi lingkungan yang ideal bagi peserta didik untuk mengembangkan diri, serta potensi yang dimiliki. Selain itu juga membahas mengenai bagaimana kondisi pengelolaan kelas yang banyak terjadi pada saat ini, tantangan penerapan ruang kelas berkarakter, dan peran masyarakat serta lingkungan keluarga dalam mewujudkan ruang kelas berkarakter. Maka dalam analisis ini, disertakan berbagai alasan yang melatarbelakangi mengapa pendidik dijadikan poros dan membentuk ruang kelas berkarakter, serta bagaimana peran peserta didik dalam prosesnya.

One of the basic needs of every human being is to find happiness and be able to express it. One alternative that is often used by individuals in expressing happiness is social media. Happiness is also basically relative, depending on which perspective the expression of happiness is valued. This paper will search to describe various expressions of individual happiness on social media. The general concept of happiness from the perspective of the study of moral philosophy, in this case, hedonism and eudaimonism, is used in this paper as an analytical knife for this phenomenon. In addition, as a comparison, Islamic values are also presented in this theme. This type of study is library research with the main data sources being national journals, books, and other reading materials. The results of this study found that expressions of happiness on social media are quite diverse including shared reality, self-portraits (selfies), obtaining rewards, exploring and obtaining various entertainment from social media, and charity activities. Besides that, there are also expressions of happiness that are capable of harming others, including bullying and sharing hoaxes. These various activities have positive and negative positions from the point of view of moral philosophy and then the concept of Islam was born to complement and give birth to signs of obtaining happiness on social media.

The existence of the Al-Qura'an Education Park or TPQ is a necessity that is felt to be important to be held in a community environment. This is because TPQ can carry out various important roles, especially in the process of informal education for children in the community. This service activity then aims to assist the formation of TPQ in the Citra-De Afta residential area of Pekalongan Regency as well as institutional strengthening. Community service activities use the PAR method which is carried out in various stages. From the community service activities, the result was the formation of TPQ as a place for religious activities for the children of the housing complex and the emergence of awareness and citizen participation in the existence of the TPQ.

Keefektifan serta peran media menjadikan media sebagai bagian penting dalam membentukkepribadian, perilaku dan pengalaman kesadaran masyarakat. Namun, persoalan yang terjadi pada media khususnya diIndonesia saat ini membawa pesandan pemberitaan yang seringkali lepas kendali dan tidak meperhitungkan nilai-nilai etis. Berbagai pelanggaran terjadi seperti pelanggaran media jurnalistik,pelanggaran hak cipta, pelanggaran media internet dan media sosial. Penelitian yang digunakan adalah kualitatif dengan deskriptif analitis.Teknik pengumpulan data dalam penelitian ini menggunakan metode dokumentasi. Teknik analisa data diolah dengandata relevan, disajikan sistematik dengan kalimat sederhana disertai dengan kesimpulan. Penelitian ini berbasis pustaka oeh karena itu data yang digunakan adalah data kualitatif.Hasil temuan yang diperoleh adalah pengguna media massa baik kelompok maupun perorangan harus meletakkan nilai-nilaimoral Pancsila dan etika Pancasila serta mematuhi hukum media pada saat menggunakan dan memanfaatkan media massa.Kajian moral dan etika terhadap pelaksanaan hukum media adalah 3 obyek yang saling beririsan. Etika dengan moral menjadi berbeda ketika etika dijadikan refleksi kritis terkait nilai moral lalu berbeda dengan hukum media ketika hukum media berupa peraturan yang disah-kan oleh pemerintah untuk mengatur penggunaan media. Etika sama dengan moral ketika etika dijadikan pegangan untuk mengatur tingkah laku manusia sehingga jelas terkait dengan bagaimana hukum media dilaksanakan dan dipatuhi.