Jurnal Ilmiah Peuradeun

1-12

Authors: Abdul Nasser Hasibuan

This study aimed to explain the role of company characteristics in shaping the quality of financial reporting in Indonesia, either simultaneously or partially, analyzed using Structural Equation Modeling. This study found that simultaneously structural characteristics, monitoring characteristics, and performance characteristics had a significant influence on the quality of financial reporting. While partially the characteristics of the structure and characteristics of monitoring had a significant influence on the quality of financial reporting. Meanwhile, performance characteristics did not influence the quality of financial reporting. It can be concluded that quality financial reporting can form good company characteristics and increase company performance, and can increase market response or market confidence in the current pandemic situation. The paper provides insight for the company to more concentrate on monitoring, structural, and performance to gain a good quality of financial reporting.

33-46

Authors: Hasnadi; Inayatillah

The development of a country is determined by the character of its citizen. Character education is very strategic if developed through education in schools. The history lesson is one of the right subjects to inculcate character values to students. This article aimed to describe the implementation of character values through history learning. The method of writing used was library research. The implementation of character values through history learning can be performed in the following ways; (1) designing a learning implementation plan (LIP) by including the character values to be developed by the core competence, competence standard, basic competence, content standard, and achievement indicators intended, (2) History teachers used the already compiled LIP as a guideline in delivering the lesson. The process of learning was carried out in an active, innovative, creative, effective, interesting, and fun manner centered on the students. The character values applied and developed in all activities involved in the learning process were evaluated in a systematic, measurable, and sustainable way, (3) The result from teachers’ observation and notes concerning students’ character during the learning process could be used as a basis of evaluation toward the attainment of character values implementation. Evaluation results can serve as a consideration and a conclusion describing the profile of students’ character as well as a foundation in determining follow-up actions.

65-86

Authors: Masduki; Dony Arung Triantoro; Imron Rosidi.

Dakwah in Indonesia has been growing nowadays. It is seen from the presence of preachers (da’i) and dakwah institutions and organizations in Indonesia. This article contributed to the discourse of dakwah and charity in Indonesia, especially in the social institution of Teras Dakwah in Yogyakarta. In this context, the discourse about dakwah and charity has not been much studied by previous scholars. Most studies on dakwah focus on the figure, institution, oral and written dakwah, social media, and others. The main research proposed was why and how the Teras Dakwah has been involved in charity practices in both local and regional domains. The research data were obtained based on the nethnographic study. This research showed that the involvement of the Teras Dakwah in dakwah activism-based charity was influenced by the uncertain discourse of social guarantee from the government in which in turns the Teras Dakwah was involved in providing the religious social service both local areas in Yogyakarta and regional areas outside Yogyakarta.

105-116

Authors: Rizqa Putri, Rahma Johar, Said Munzir.

Aceh is one of 34 provinces in Indonesia that has a local education goal, that is, the education is implemented based on Islamic values. The integration of Islamic values into mathematics learning can be implemented by using learning media. This research is an early phase of developmental research. The purpose of this study was to investigate teachers’ perceptions of the integration of Islamic values ​​into mathematics learning through comics. The participants were 40 junior high school mathematics teachers in Banda Aceh who join the PMRI workshop. Data were collected through an open-ended questionnaire consisting of 11 questions and then analyzed descriptively. The results showed that teachers (87.5%) believed that Islamic values and mathematics ​​are integrated; moreover, mathematics teachers and religion teachers play a major role in teaching Islamic values. The majority of teachers (95%) believed that the knowledge of Islamic values influences the way they teach. However, more than half of teachers (62.5%) had never attended a workshop or seminar, or read articles that discuss the integration of Islamic values ​​into mathematics learning through comics. The result of the study also showed that the mathematics comics in Islamic values were limited. Therefore, it is necessary to develop mathematics comics in Islamic values contexts.

135-148

Authors: Muhammad Nasor, Rendra Nasrul Rifai, Esen Pramudya Utama, Nina Ayu Puspita Sari

This study investigated how the caretaker of the Al-Mukhlisin mosque, Korpri Raya, Sukarame, Lampung Province, conducts da'wah activities to equip teenagers with good morality. The research method employed was a descriptive-qualitative method to describe the teenagers' perceptions of the da’wah activities. The data were obtained through two sources, namely primary data sources and secondary data sources. The primary data sources were the mosque management and the teenagers who participated in the AlMukhlisin mosque da’wah program. The samples were determined through purposive and snowball sampling techniques. The secondary data sources were obtained by collecting documents, records, regulations, supporting books, and literature. This study revealed that teenagers believed that da’wah activities are an obligation for every ummah and serve as places of education. There is a big contribution that the da’wah activities are the agent of change that is trying to change the atmosphere from bad conditions to better conditions. Islamic da’wah seeks to develop the teenagers' ability to live in plurality, to respect other religious communities, and to strengthen the silaturahmi (brotherly bonds).

165-182

Authors: Abubakar; Dian Aswita; Israwati; Jujuk Ferdianto; Jailani; Anwar; Muhammad Ridhwan; Didin Hadi Saputra; Hayati.

This study aimed at finding the values ​​of local wisdom as well as strategies for transformation and internalization of these values ​​in the curriculum for students at Madrasah Tsanawiyah. This was qualitative research, and the sampling technique used was purposive sampling. Data collection was carried out using in-depth interview techniques, documentation, and strengthened by focus group discussions (consisting of 5 experts). The validity of the data was confirmed by the triangulation technique. The data were analyzed using inductive techniques to reveal the implicit/explicit meaning of the information in the field. The results of the study indicated that the value of learning needed to be adjusted to the character of the community. Characteristics of the Acehnese people who have a strong, reactive, and exocentric character, are more effective in learning through the use of symbols of local values. One of these local values ​​is peumalèe. Peumalèe can be explicitly implemented in the curriculum and implicitly embedded in the school curriculum. The value of peumalèe not only has a strong foundation in student learning because it is related to their daily beliefs and worship but also has social and religious sanctions for those who violate it.

205-226

Authors: Glenda Demata Libed.

Poor academic performance is identified to be a serious concern that needs to be addressed. To address what caused it, this inquiry was directed by determining the following: 1) respondents' birth order, mental ability, personality, study habits, and reasons of low academic performance; 2) significant difference in students' personality types when grouped according to birth order and mental ability, and 3) significant difference in respondents' study habits when grouped according to mental ability. There were 124 purposively chosen low-performing grade 7 students who are considered respondents of this study. This study made use of descriptive research specifically, the quantitative research method. Findings of the study stated that respondents are mostly middle and firstborn, have the below-average mental ability, extroverted, have low study habits, and mostly prefer studying alone. The topmost reason for low academic performance was “I did not study”. The respondents’ personalities also did not significantly differ regardless of birth order and mental ability. And, they did not significantly differ in study habits regardless of mental ability level. Being mostly extroverts and regardless of mental ability level, they did not study at all which highly explains poor academic performance.

251-266

Authors: Basri; Rita Sari; Muhammad Nazar; Andhika Jaya Putra.

This study discussed the role of Acehnese women in academic institutions within the public leadership structure over the past decade. Recruiting process, placement, and the fulfillment of women’s quotas in cross-sectoral at the institutions become a major concern due to a patriarchal model applied in Aceh. A survey of qualitative research was applied to find out the involvement of female lecturers at Islamic academic institutions in Aceh. The questionnaire was distributed to 58 respondents and 6 of them were selected to be interviewed. The data was analyzed by restatement, description, interpretation, and conclusion drawing. The result showed that approximately 50% of women worked as first-line managers, more than 35% were as middle-line managers, and 15% were as top managers. It was a milestone of sustainable development efforts over the past decade.