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Halal Tourism in Islamic Business Ethics Perspective 伊斯兰商业伦理视角下的清真旅游
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1065
Itang, Hadi Peristiwo
Halal tourism is a process of integrating Islamic values into all aspects of tourism activities. It is part of a business entity, that good or bad business behavior must be based on Islamic norms and ethics. If it follows norms or ethics, it shows the good action. On the other hand, if it does not follow norms or ethics, of course it show the bad action. This study aims to examine halal tourism from the perspective of Islamic business ethics. This research used a qualitative descriptive approach. The data source was in the form of references related to the topic of study. Data analysis was carried out qualitatively including data reduction, data presentation, and conclusion drawing. The results show that the main task of Islamic business ethics in halal tourism is focused on finding ways to align tourism interests with ethical guidance.
清真旅游是将伊斯兰价值观融入旅游活动各个方面的过程。这是商业实体的一部分,好的或坏的商业行为必须以伊斯兰规范和道德为基础。如果它遵循规范或道德,它表明了良好的行为。另一方面,如果它不遵循规范或道德,它当然表现出不良行为。本研究旨在从伊斯兰商业伦理的角度审视清真旅游。本研究采用定性描述方法。数据来源为与研究课题相关的参考文献。定性地进行数据分析,包括数据缩减、数据呈现和得出结论。结果表明,伊斯兰商业伦理在清真旅游中的主要任务是寻找将旅游利益与道德指导结合起来的方法。
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引用次数: 0
The Impact of the Application of Information technology governance on financial performance through the mediating role of Banking governance A survey of sample of Iraq banks listed in the Iraq stock exchange 信息技术治理通过银行治理的中介作用对财务绩效的影响——以伊拉克证券交易所上市银行为样本的调查
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1073
Ahmed A. Al-Behadili
The current study aimed to measure the long-run impact of IT governance in the COBIT framework on the financial performance of Iraqi banks within the framework of banking governance as a mediating variable. by running balanced panel data for a sample of 19 listed Iraqi banks during the period (2018-2020) using the path analysis method. The study concluded that there is a direct positive impact of IT governance on financial performance, as opposed to an indirect, negative impact of IT governance on performance through banking governance. Thus, banking governance plays a mediating role "partial mediation" in the relationship of IT governance with the financial performance of Iraqi banks. Also, this direct effect has a medium practical importance, in contrast to a large practical importance for the indirect effect, while there was no effect size (practical importance) for the total effect. This is because the negative impact of banking governance cancels any direct impact of IT governance on financial performance. Hence, any overall impact of IT governance on financial performance vanishes, and any practical importance of this relationship in the Iraqi accounting and administrative environment vanishes with it. Thus, Iraqi banks must rely on one element of governance only, whether banking governance or information technology governance. Finally, the study also concluded that there is no inverse circular causal relationship between financial performance and the level of banking governance.
本研究旨在以银行治理为中介变量,衡量COBIT框架下信息技术治理对伊拉克银行财务绩效的长期影响。通过使用路径分析方法,对2018-2020年期间19家伊拉克上市银行的样本运行平衡面板数据。该研究得出结论,IT治理对财务绩效有直接的积极影响,而IT治理通过银行治理对绩效有间接的负面影响。因此,银行治理在信息技术治理与伊拉克银行财务绩效的关系中起着“部分中介”作用。此外,这种直接效应具有中等的实际重要性,而间接效应具有较大的实际重要性,而总效应没有效应大小(实际重要性)。这是因为银行治理的负面影响抵消了IT治理对财务绩效的任何直接影响。因此,IT治理对财务绩效的任何总体影响都消失了,这种关系在伊拉克会计和行政环境中的任何实际重要性也随之消失了。因此,无论是银行治理还是信息技术治理,伊拉克的银行必须只依赖于治理的一个要素。最后,研究还得出财务绩效与银行治理水平之间不存在逆循环因果关系的结论。
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引用次数: 0
Defining Earnings Management Practices in Light of the Adoption of International Financial Reporting Standards 从采用国际财务报告准则的角度界定盈余管理实务
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1074
Zine El Abidine Ali Khanger Al-Oqabi, Dr. Istiqlal Jumaah Wajar
Purpose: The purpose of research is to study the impact of IFRS standards on the implementation of international financial instruments in the financial institutions of the country before and after implementing IFRS rules on the application of the IFRSs.Method: guarantees the practices of the educational institutions from 2010 to 2021, and measures them by means of references. (Kothari et al., 2005).Results: Statement of the International Standards for Financial Reporting, which shows that the international standards for financial reporting contain a number of alternatives that allow for Earnings Management (EM) practices.Research Implications: We also find that the level of application of IFRS in non-commercial markets may differ in importance from the application in the Non-Commercial Markets.Originality/value: contribute to the challenges facing IFRS, which can help to implement IFRS successfully in the future in order to avoid problems with the implementation of the standards by improving the quality of the management of the options available in these standards.
目的:研究的目的是研究国际财务报告准则准则对实施国际财务报告准则规则前后国家金融机构实施国际金融工具的影响。方法:对2010年至2021年教育机构的实践情况进行保障,并采用参考文献的方法进行测量。(Kothari et al., 2005)。结果:国际财务报告准则的声明,它表明国际财务报告准则包含许多允许盈余管理(EM)实践的替代方案。研究含义:我们还发现,国际财务报告准则在非商业市场的应用程度可能与在非商业市场的应用的重要性不同。独创性/价值:有助于应对国际财务报告准则面临的挑战,有助于在未来成功实施国际财务报告准则,从而通过提高这些准则中可用期权的管理质量,避免在实施这些准则时出现问题。
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引用次数: 0
Spatial and temporal analysis of educational services in the city of Alssaouira 阿尔萨维拉市教育服务的时空分析
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1059
Hanadi Hadi Saleh, Anaam Salem and Tut
Educational services are one of the important jobs in the city of Alssaouira because of the importance of the role they play in serving the population of the city and its region, as well as it occupies a large area of the total area of the city and employs quite a few of the total workforce in the city, and this function represents an important element in the internal structure of the city of Alssaouira, the number of workers in the service sector in the city of Alssaouira in general for the year 2021 reached (3137) people working in an area of (1997.41) km2, So, The recreational activity area was added to the area occupied by services, in the government and private sectors, and the field study and the official statistics available for the various educational institutions in the city were used to know the number of institutions at all academic levels, the number of students and teaching staff in them, as well as their regional role.
教育服务是阿尔萨维拉市的重要工作之一,因为它们在为城市及其地区的人口服务方面发挥着重要作用,而且它占据了城市总面积的很大一部分,并雇用了相当多的城市总劳动力,这一功能代表了阿尔萨维拉市内部结构的重要组成部分。2021年,阿尔萨维拉市服务部门的工作人员总数达到(3137)人,工作面积为(1997.41)平方公里,因此,娱乐活动区域被添加到政府和私营部门服务占用的区域中,并用于了解城市各种教育机构的实地研究和官方统计数据,以了解所有学术水平的机构数量。学生和教学人员的数量,以及他们的区域作用。
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引用次数: 0
The Role of Plastic Arts in Confirming Cultural Identity in the Age of Social Media 社交媒体时代造型艺术在确认文化身份中的作用
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1196
None Khaled Al-Saud, None Yasser Mahjoub, None Ismail Mahmoud, None Rommel AlAli
The purpose of this study was to investigate the role of plastic arts in confirming cultural identity by organizing a series of artistic activities for a sample of schoolchildren in the city of Al-Ahsa, including workshops, a wall painting, and an art exhibition. The study population and sample included (66) students from schools where art education students applied for the practical training course for the academic year 2022/2023. Because of the nature of the study, the scale of plastic arts within aesthetic criteria, which created by the researchers, was used in the study to evaluate these activities. The study's findings included the following: The fields of plastic arts (exhibitions, mural painting, and workshops) had a low level of promotion of cultural identity values and less than the levels of contribution to art education skills that were standard in the five-point Likert scale. The students' interaction with the plastic arts was minimal, which indicates that they place a low value on their perceived cultural identities. Additionally, there are no differences in how students react to academic disciplines and the visual arts, which support cultural identity values. The results indicated that national values and circumvention had very little impact. Through the results of the simple regression analysis, it demonstrated that the dimension of the impact of digital applications on cultural identity as a dependent variable has a statistically significant effect. The study recommended that schools should emphasize the visual arts and hold workshops to encourage their use, as well as workshops that affirm the values of cultural identity, society, its traditions, and ethics.
本研究的目的是通过为Al-Ahsa市的小学生组织一系列艺术活动,包括工作坊、壁画和艺术展览,来调查造型艺术在确认文化身份方面的作用。研究人群和样本包括(66)名来自艺术教育学生申请2022/2023学年实践培训课程的学校的学生。由于研究的性质,研究人员在美学标准范围内使用了造型艺术的尺度来评估这些活动。研究发现如下:造型艺术领域(展览、壁画和工作坊)对文化认同价值的提升水平较低,对艺术教育技能的贡献水平低于李克特五分制的标准水平。学生与造型艺术的互动很少,这表明他们不重视自己的文化认同。此外,学生对支持文化认同价值观的学科和视觉艺术的反应也没有差异。结果表明,国家价值观和规避的影响很小。通过简单回归分析的结果表明,数字应用对文化认同的影响维度作为因变量具有统计学显著的影响。该研究建议,学校应重视视觉艺术,并举办研讨会鼓励使用视觉艺术,以及肯定文化认同、社会、传统和道德价值观的研讨会。
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引用次数: 0
Sekala Niskala Management and Pedagogical Aspects of The Gebug Ende Seraya Traditional Art Performance In The Traditional Village Of Seraya, Bali, Indonesia 印度尼西亚巴厘岛塞拉亚传统村庄Gebug Ende塞拉亚传统艺术表演的管理和教学方面
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1277
Ni Luh Sustiawati, Wayan Paramartha, Nengah Bawa, Atmadja, Luh Putu Sri Ariyani
This article is the result of field research that describes the management of sekala niskala in the management of the Gebug Ende Seraya tradition, the performance system, and the pedagogical aspects contained therein. This research aims to understand the management of the noetic sekala in the Gebug Ende Sambil performance, its functions, and the pedagogical aspects contained therein. This research was conducted using a qualitative research approach and the method is ethnography. The results of the study show that managing the Gebug Ende Seraya traditional art performance while following the functions of a modern management system, namely planning, organizing, leading, and controlling. Which involves sekala (natural) elements, namely the chief of the traditional village and the performance organizing committee, and abstract (unreal) elements, namely the Hindu gods who reside in the temples of the Seraya Traditional Village. Gebug Ende Seraya art performance while having several functions, namely as a ritual to ask for rain, fertility, and repel reinforcements for the safety of plants, animals and humans. Another function is war training as a warrior of the Karangasem kingdom. Performing the art of the Gebug Ende Seraya tradition while also being an educational medium to instill religious values, art, social solidarity, aggressive emotional control, courage, and respect for the power of the Karangasem king. These aspects are crucial so that the maintenance of the gebug ende art tradition must continue to be carried out, involving traditional villages and supra-village authorities.
本文是实地研究的结果,描述了Gebug Ende Seraya传统管理中sekala niskala的管理,绩效体系以及其中包含的教学方面。本研究旨在了解Gebug Ende Sambil表演中对精神塞卡拉的管理,其功能,以及其中所包含的教学方面。本研究采用定性研究方法,方法为民族志。研究结果表明,在管理Gebug Ende Seraya传统艺术表演时,应遵循现代管理系统的功能,即计划、组织、领导和控制。其中包括sekala(自然)元素,即传统村庄的首领和表演组委会,以及抽象(虚幻)元素,即居住在塞拉亚传统村庄寺庙中的印度教神灵。Gebug Ende Seraya是一种艺术表演,同时具有多种功能,即作为一种仪式来祈求雨水,生育,以及为了植物,动物和人类的安全而击退增援。另一个功能是作为Karangasem王国的战士进行战争训练。表演Gebug Ende Seraya传统艺术,同时也是一种教育媒介,灌输宗教价值观,艺术,社会团结,积极的情绪控制,勇气,以及对Karangasem国王权力的尊重。这些方面是至关重要的,因此必须继续维护gebug ende艺术传统,包括传统村庄和超村庄当局。
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引用次数: 0
The Effect of Language Skills on Science and Technology Literacy 语言技能对科技素养的影响
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1280
R. Manurung, Imelda, Yuentie Sova Puspidalia, Nanda Saputra, Endang Fatmawati, I. Mardika
Science and technology literacy can be interpreting as knowledge and scientific skills for someone to be able to identify questions; acquire new knowledge; explain scientific phenomena; make conclusions based on facts; understanding the characteristics of science; awareness of how science and technology shape the natural, intellectual and cultural environment; and willingness to be involved and care about issues related to science. Language has an essential role in scientific and technological literacy, namely to support the development of technology and science. Language can make the development of science and technology in Indonesia develop rapidly. Language can also be it as a means of transferring knowledge and technology. Through language, humans can communicate and convey ideas, thoughts, and concepts on existing problems. Thus, language skills can make humans obtain information and develop science and technology. The purpose of the study was to identify the roles of language and to make a correlation between language skills and the increase of scientific and technological literacy studied using descriptive data analysis methods. The data was it by collecting respondents' opinions (college students from semester 2 to semester 6) through online questionnaires (google form) and interviews.
科学技术素养可以解释为能够识别问题的知识和科学技能;获取新知识;解释科学现象;根据事实作出结论;了解科学的特点;认识到科学技术如何塑造自然、智力和文化环境;愿意参与和关心与科学有关的问题。语言在科技素养方面具有重要作用,即支持科技的发展。语言可以使印尼的科学技术发展迅速。语言也可以作为一种传递知识和技术的手段。通过语言,人类可以就存在的问题进行交流和传达想法、思想和概念。因此,语言技能可以使人类获得信息,发展科学技术。该研究的目的是确定语言的作用,并利用描述性数据分析方法研究语言技能与科学技术素养的提高之间的相关性。数据是通过在线问卷(谷歌表格)和访谈收集受访者(第二学期至第六学期的大学生)的意见得出的。
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引用次数: 0
IMPLEMENTATION OF THE VALUES OF ECOLOGICAL WISDOM THROUGH AUDIO VISUAL MEDIA IN LEARNING ISLAMIC RELIGIOUS EDUCATION 通过视听媒介在伊斯兰教宗教教育学习中践行生态智慧价值观
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1278
Hamlan Andi Baso Malla, Rusli Takunas, Herlina, Misnah
Local wisdom has become the strength of the community in protecting the environment because it has binding social sanctions for local communities. The development of the times has distanced the young generation of the Kaili ethnic group from the values of local wisdom, including understanding and implementation in the daily life of the younger generation. High school students in Central Sulawesi (especially the Palu Institute. The development of Information and Communication Technology (ICT) can be used as a learning tool through Audio Visual. This study aims to 1) describe the philosophical value of ecological wisdom in the people who inhabit the Sigi Regency area; 2) implementing the value of ecological philosophy through audio-visual media in the learning process of Islamic Religious Education in high school during the Covid-19 pandemic. Using a qualitative approach by examining the ecological values in the local culture of the Kaili ethnic community, the results of the study of ecological values are implemented in Islamic Religious Education learning through Audio Visual media. The results of the study show that 1) in the Kaili ethnic community there are ecological values as an effort to preserve nature which is called ombo; 2) the implementation of ombo ecological values in learning is carried out through Classroom Action Research (CAR) and is proven to improve outcomes and the learning process with an increase of 7.4% in the knowledge aspect, 1.1% in the attitude aspect and an increase of 1.8 % on student skills.
地方智慧已经成为社区保护环境的力量,因为它对当地社区具有约束力的社会制裁。时代的发展使凯里族的年轻一代远离了当地智慧的价值观,包括在年轻一代的日常生活中的理解和实施。苏拉威西中部的高中生(尤其是帕卢学院)。信息通信技术(ICT)的发展可以通过视听作为一种学习工具。本研究旨在1)描述生态智慧在锡吉摄政地区居民中的哲学价值;2)新冠肺炎疫情期间,通过视听媒介在高中伊斯兰宗教教育学习过程中践行生态哲学价值。运用定性的方法,通过考察凯里族当地文化中的生态价值观,将生态价值观的研究结果应用于通过视听媒体进行的伊斯兰宗教教育学习。研究结果表明:1)凯里族社区存在着保护自然的生态价值,即“ombo”;2)通过课堂行动研究(CAR)在学习中实施ombo生态价值观,被证明可以改善结果和学习过程,在知识方面提高7.4%,在态度方面提高1.1%,在学生技能方面提高1.8%。
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引用次数: 0
The Improvement of Lecturers Performance at Marine High School Human Resources Development Agency of the Ministry of Transportation During the Covid-19 Pandemic 新冠肺炎疫情期间交通运输部海洋高中人力资源开发局讲师绩效提升
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1131
Sarifuddin, D. Sugiharto, Haryono, Muhsin
This research aims to analyze the transformational leadership towards lectures’ performance at Marine High School Human Resources Development Agency of the Ministry of Transportation During the Covid-19 Pandemic. In testing the direct effect, this research conducts the Multivariate Structural Equation Model (SEM) technique. This research used 277 lecturers with a sample of 145 lecturers who already have academic positions in the Human Resources Development for Marine Transportation of the Ministry of Transportation. The result of this research demonstrates the performance of the lecturer of the Matra Laut College of Human Resources Development Agency. The result shows that the transformative leadership of study program leaders has beneficial effects on lecturers’ performance, and the lecturer's performance was influenced by their competence and creativity in implementing the Tridharma of Higher Education.
本研究旨在分析交通运输部海洋高中人力资源开发局在新冠肺炎大流行期间对讲座绩效的转型领导。为了检验直接效应,本研究采用了多元结构方程模型(SEM)技术。本次调查以277名讲师为对象,以145名已在交通部海洋运输人力资源开发组担任学术职务的讲师为对象进行了调查。本研究结果验证了人力资源发展署马特拉劳特学院讲师的绩效。研究结果表明,研究项目领导者的变革型领导对讲师的绩效有有益的影响,讲师的绩效受其实施高等教育三法的能力和创造力的影响。
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引用次数: 0
The Totemic Features in the Islamic Sufi Societies 伊斯兰苏菲派社会的图腾特征
Q2 Arts and Humanities Pub Date : 2023-05-23 DOI: 10.59670/jns.v34i.1134
Majdoulin Moh’d Sadeq Nawasrah, Mahmoud Lafee Obeedan Khalaf, Talal Mshafi Subhi Alnaimat, Issa Mohammad Suleiman Almarayeh
This study explores the Totemic manifestations in the Islamic Sufi societies. Those manifestations involve a set of belief ideas that is found independently in religions, or a type of social organization of a number of human groups. On the other hand, Sufism is a religious-social phenomenon known of being characterized by the nature of the place in which it is originated or reach. Thus, one can investigate the totemic manifestations in the Sufi societies whether at the religious or social structural level. The approach: the researcher adopted the inductive approach through reviewing the foreign and Arab books and studies about Sufism and Totemism that are related to them in terms of concepts, and practices on the religious and social levels. In addition, the study relies on the comparative approach for comparing Totemism with Sufism so as to identify similarities. Finally, the researcher adopted the analytical approach to analyse and clarify those concepts, practices and similarities of both which leads to identify the totemic features in the Islamic Sufis societies. This research has reached a set of conclusions; the most important of which are: there are totemic characteristics – in varying degrees- in the Islamic Sufis societies. On the religious level; Totemism manifests in the aspects related to the holiness of totem and everything related to it, in addition to the protection of all individuals that fall under its logo, which resemble in its appearance and content sheikh al Method or the Walli in some Sufi orders, and the common manifestations in ritualistic practices represented in musical dancing worship practices that leads to ecstasy and Karamat (blessings). On the social level, Totemism characteristics manifest in Sufi groups. They are represented in the hierarchical societal organizational structure of Sufism, that makes the sheikh or Alwali (the totem) serve as the core element and the societal symbol of the Sufi method.
本研究探讨伊斯兰苏菲派社会中图腾的表现。这些表现形式包括一套独立于宗教的信仰观念,或一种由许多人类群体组成的社会组织。另一方面,苏菲主义是一种宗教社会现象,以其起源或到达的地方的性质为特征。因此,人们可以在宗教或社会结构层面调查苏菲社会中的图腾表现。研究方法:通过对国外和阿拉伯有关苏非主义和图腾主义的书籍和研究,在宗教和社会层面的概念和实践方面进行梳理,采用归纳的方法。此外,本研究还采用比较的方法,将图腾主义与苏菲主义进行比较,以找出相似之处。最后,研究者采用分析的方法来分析和澄清这些概念,实践和两者的相似之处,从而确定伊斯兰苏非社会的图腾特征。本研究得出了一系列结论;其中最重要的是:在伊斯兰苏菲派社会中有不同程度的图腾特征。在宗教层面上;图腾主义表现在与图腾的神圣性和与之相关的一切方面,除了保护所有属于其标志下的个人之外,它的外观和内容类似于某些苏菲派的谢赫阿尔方法或瓦利,以及在音乐舞蹈崇拜实践中所代表的仪式实践的共同表现,导致狂喜和卡拉马特(祝福)。在社会层面上,图腾主义特征在苏菲派群体中表现出来。他们表现在苏菲主义的等级社会组织结构中,这使得酋长或阿尔瓦里(图腾)成为苏菲方法的核心元素和社会符号。
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引用次数: 0
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Journal of Namibian Studies
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