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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Literasiologi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Review Pendidikan dan Pengajaran (JRPP) Ihtiyath : Jurnal Manajemen Keuangan Syariah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi, Teknologi dan Bisnis
Tabrani, Tabrani
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Religion Arts Humanities Astronomy Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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PENGARUH PEMBIAYAAN MURABAHAH DAN MARGIN MURABAHAH TERHADAP RETURN ON ASSET BANK UMUM SYARIAH DI INDONESIA Tabrani, Tabrani
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3817

Abstract

This study aims to analyze the effect of financing on the profitability of Islamic commercial banks as proxied by the ROA ratio for the 2017-2021 period, and analyze the magnitude of the contribution of financing to the ROA of Islamic commercial banks. The analysis technique used in this research is descriptive quantitative and simple linear regression. The results show that financing has a positive effect on ROA of Islamic commercial banks. The contribution of financing to the ROA of Islamic commercial banks is 59.4%. Murabahah receivables provide the largest contribution to the ROA of Islamic commercial banks compared to mudharabah financing, musyarakah financing, ijarah financing, qard receivables, and istishna receivables.
INTERAKSI TEMANSEBAYA DALAM MENINGKATKAN HASILBELAJAR PENDIDIKAN AGAMA ISLAM PADA SUKU ANAK DALAM DI BUKIT DUA BELAS, KECAMATAN AIR HITAM, KABUPATEN SAROLANGUN, PROVINSI JAMBI Tabrani, Tabrani; Sumanto, Sumanto; Suparno, Suparno; Darmawi, Darmawi
Jurnal Literasiologi Vol 13 No 1 (2025): Jurnal Literasiologi
Publisher : Yayasan Literasi Kita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47783/literasiologi.v13i1.882

Abstract

Interaksi teman sebaya memiliki peran penting dalam meningkatkan hasil belajar, terutama dalam konteks masyarakat adat seperti Suku Anak Dalam (SAD) yang bermukim di Bukit Dua Belas, Kecamatan Air Hitam, Kabupaten Sarolangun. Pendidikan Agama Islam (PAI) bagi komunitas ini menghadapi berbagai tantangan, termasuk keterbatasan akses pendidikan, minimnya tenaga pendidik, serta rendahnya keterlibatan orang tua dalam proses pembelajaran. Penelitian ini bertujuan untuk menganalisis bagaimana interaksi teman sebaya berkontribusi terhadap peningkatan hasil belajar PAI di kalangan siswa SAD. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa interaksi teman sebaya membantu meningkatkan motivasi belajar, memperkuat pemahaman materi, serta membangun rasa percaya diri dalam memahami nilai-nilai Islam. Oleh karena itu, diperlukan strategi pendidikan yang lebih inklusif dan berbasis komunitas untuk memaksimalkan peran interaksi teman sebaya dalam mendukung pembelajaran PAI bagi masyarakat SAD.
INOVASI TEKNOLOGI DALAM PEMBELAJARAN AGAMA ISLAM DI ERA DIGITAL SEKOLAH MENENGAH ATAS NEGERI 4 SAROLANGUN PROVINSI JAMBI Zamzani, Zamzani; Tabrani, Tabrani; Suparno, Suparno
Jurnal Literasiologi Vol 13 No 1 (2025): Jurnal Literasiologi
Publisher : Yayasan Literasi Kita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47783/literasiologi.v13i1.888

Abstract

Pemanfaatan teknologi dalam pembelajaran Agama Islam menjadi tantangan sekaligus peluang di era digital. Artikel ini bertujuan untuk menganalisis inovasi teknologi yang diterapkan dalam pembelajaran Agama Islam di SMA Negeri 4 Sarolangun serta mengevaluasi efektivitas dan tantangan implementasinya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi pustaka. Hasil penelitian menunjukkan bahwa integrasi Learning Management System (LMS), aplikasi pendidikan, dan media sosial mampu meningkatkan efektivitas pembelajaran. Namun, terdapat tantangan seperti kesiapan guru, keterbatasan akses teknologi, dan kendala dalam adaptasi metode pembelajaran digital. Oleh karena itu, diperlukan pelatihan guru serta kebijakan pendidikan yang mendukung digitalisasi pembelajaran Agama Islam.
PENGUATAN AKIDAH AKHLAK DALAM PEMBINAAN REMAJA DI KABUPATEN SAROLANGUN PROVINSI JAMBI Tabrani, Tabrani; Zuailan, Zuailan; Suparno, Suparno
Jurnal Literasiologi Vol 13 No 1 (2025): Jurnal Literasiologi
Publisher : Yayasan Literasi Kita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47783/literasiologi.v13i1.890

Abstract

Penguatan akidah dan akhlak merupakan aspek penting dalam membentuk karakter generasi muda yang berlandaskan nilai-nilai Islam. Remaja di Kabupaten Sarolangun, Provinsi Jambi, menghadapi berbagai tantangan dalam era globalisasi, termasuk pengaruh budaya asing, pergaulan bebas, dan menurunnya moralitas. Penelitian ini bertujuan untuk menganalisis strategi penguatan akidah akhlak dalam pembinaan remaja serta faktor pendukung dan penghambatnya. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penguatan akidah akhlak dapat dilakukan melalui pendidikan formal, peran keluarga, serta pembinaan berbasis komunitas dan masjid. Faktor pendukung utama adalah dukungan dari lembaga keagamaan dan pemerintah, sementara faktor penghambat meliputi pengaruh media sosial dan kurangnya peran keluarga dalam pembinaan akhlak. Oleh karena itu, diperlukan sinergi antara lembaga pendidikan, keluarga, dan masyarakat dalam membangun generasi remaja yang berakhlak mulia.
Pelatihan Pengorganisasian dan Penguatan Bina Usaha Ekonomi Keluarga Aisyiyah (BUEKA) Kota Tegal Prasetyo, Irwan; Kristina, Liris; Raharjo, Teguh Budi; Tabrani, Tabrani
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 1 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i1.4285

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk membekali para pelaku UMKM khususnya Badan Usaha Ekonomi Keluarga (BUEKA) Aisyiyah Kota Tegal dengan keterampilan akuntansi yang lugas dan akurat. Indikator tingkat kepuasan peserta pelatihan adalah dengan adanya permintaan untuk diadakan kegiatan pendampingan lebih lanjut, membuat jurnal, buku besar, neraca saldo, jurnal penyesuaian, dan jurnal setelah penyesuaian sebelum lanjut ke langkah terakhir yaitu membuat laporan keuangan dengan menggunakan akuntansi UMKM. Tingkat keberhasilan pelaksanaan kegiatan ini bisa dilihat dari tingginya antusias para peserta UMKM dalam mengikuti kegiatan dan merasakan manfaat pelatihan bagi kemajuan usahanya. Perlu diadakannya pendampingan kegiatan secara intensif dan terstruktur kepada para peserta. Kampus Politeknik Trisila Dharma menjadi tempat pengabdian masyarakat ini dilaksanakan. Tiga puluh orang dari UMKM Keluarga Aisyiyah (BUEKA) berpartisipasi dalam pengabdian masyarakat ini. Teknik ceramah, tutorial, dan diskusi digunakan untuk melaksanakan pengabdian ini. Berikut adalah hasil dari pelaksanaan kegiatan ini: 1) Pelatihan Pengolahan Keuangan oleh Tim Pelaksana Pengabdian dengan Akuntansi UMKM diterima dengan baik oleh peserta. 2.) Gambaran umum akuntansi UMKM dan peran pentingnya bagi UMKM telah dipahami peserta.
PENERAPAN E-SPT, TINGKAT PEMAHAMAN PERPAJAKAAN, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT DI KPP PRATAMA TEGAL Tabrani, Tabrani; Raharjo, Teguh Budi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.894 KB) | DOI: 10.36694/jimat.v10i2.200

Abstract

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing. The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.
Marketing Strategy and Its Impact on Business Performance through Strategic Agility in Small and Medium Enterprises Setyowati, Ratna Faridah; Tabrani, Tabrani; Suwandi, Suwandi; Hanfan, Ahmad
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8367

Abstract

Social media is currently an effective marketing tool for Micro, Small, and Medium Enterprises (MSMEs). The Emak Cantik Community consists of business actors who utilize social media for marketing. This study aims to confirm the effectiveness of the synergy between product innovation, financial literacy, and market orientation on business performance in the Emak Cantik community, both directly and indirectly through strategic agility. This study employed a descriptive method and quantitative analysis using a questionnaire distributed to 155 respondents who are members of the Emak Cantik community. The results of the LISREL analysis show that strategic agility (48%) and financial literacy (44%) have a significant effect on business performance, while product innovation (5.2%) and market orientation (0.24%) have no effect. Meanwhile, product innovation (42%), financial literacy (39%), and market orientation (51%) have a significant effect on strategic agility. The mediation test shows that strategic agility successfully mediates the influence of product innovation, financial literacy, and market orientation on business performance. The contribution of this study is to provide the latest empirical evidence on the mediation mechanism of strategic agility that can be used as a basis for developing strategies to strengthen MSMEs in the digital era.
Analysis Of Technology Needs Of Msmes In The Fisheries Industry In Pekalongan City: A Digital Transformation-Based Approach And Increasing Competitiveness Angkasa, Wisman Indra; Tabrani, Tabrani
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 10 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/05fcqx71

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in local economic development, including the fisheries sector in Pekalongan City. However, low adoption of modern technology hampers productivity and competitiveness of fisheries MSMEs in this region. This study aims to identify the most pressing technological needs and assess the readiness of fisheries MSMEs to adopt digital transformation. The research method used a mixed methods approach through a survey of 30 MSMEs, in-depth interviews with stakeholders, and field observations. Data were analyzed using descriptive statistics, GAP analysis, Technology Readiness Level (TRL), and SWOT analysis. The research results show that the majority of MSMEs (86%) have not utilized digital technology in their production, packaging, or marketing processes. Three key technological needs identified include: (1) renewable energy-based drying machines to increase production efficiency; (2) vacuum packaging equipment to maintain product quality and extend shelf life; and (3) digital marketing and e-commerce platforms to expand market access. The main inhibiting factors are low digital literacy, limited capital for technology investment, and minimal training and technical assistance. These findings align with previous studies that emphasized the importance of digital transformation as a key to improving the competitiveness of fisheries MSMEs. This research recommends several strategies, including routine technology-based training, facilitating financing for technological equipment procurement, and strengthening partnerships between MSMEs, the government, and local technology startups. In conclusion, accelerating digital transformation through appropriate technology can significantly increase the productivity and competitiveness of fisheries MSMEs in Pekalongan City, as well as support the achievement of sustainable development goals (SDGs) in the areas of industrial innovation and decent work.
PENGARUH PEMBIAYAAN MURABAHAH DAN MARGIN MURABAHAH TERHADAP RETURN ON ASSET BANK UMUM SYARIAH DI INDONESIA Tabrani, Tabrani
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3817

Abstract

This study aims to analyze the effect of financing on the profitability of Islamic commercial banks as proxied by the ROA ratio for the 2017-2021 period, and analyze the magnitude of the contribution of financing to the ROA of Islamic commercial banks. The analysis technique used in this research is descriptive quantitative and simple linear regression. The results show that financing has a positive effect on ROA of Islamic commercial banks. The contribution of financing to the ROA of Islamic commercial banks is 59.4%. Murabahah receivables provide the largest contribution to the ROA of Islamic commercial banks compared to mudharabah financing, musyarakah financing, ijarah financing, qard receivables, and istishna receivables.
Non-Performing Finance in Sharia Financial Institutions in Indonesia: A Case Study of BPRS Adeco (Aceh Development Corporation) Hidayah, Nur; Tabrani, Tabrani
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 11 No. 1 (2019)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v11i1.11696

Abstract

High level of Non-Performing Finance (NPF) has become one of the risks faced by intermediary financial institutions, including Islamic banks. Indonesia’s Financial Authority found that NPF ratio of Islamic banks is relatively higher (4,12%) that one of the conventional banks (OJK, 2017). Literature indicates the influence of the bank’s internal and external factors on high NPF. This study aims to analyze the factors that influence the high level of NPF and its settlement and strategies to reduce the level of NPF in Sharia Rural Banking (BPRS/Bank Perkreditan Rakyat Syariah). Taking BPRS Adeco (Aceh Development Corporate) located in Langsa City District, Aceh, as a case study, this research takes a qualitative approach. Through a survey to 26 BPRS Adeco employees and semi-structured interviews with four employees, this study found three factors leading to an increase in the NPF ratio, namely weak bank’s financing risk management, changing economic conditions and regulations, and the conditions of customers who are vulnerable to socio-economic change. Tingkat Non-Performing Finance (NPF) yang tinggi telah menjadi salah satu risiko yang dihadapi oleh lembaga keuangan perantara, termasuk bank syariah. Otoritas Keuangan Indonesia menemukan bahwa rasio NPF bank syariah relatif lebih tinggi (4,12%) dibandingkan bank konvensional (OJK, 2017). Studi terdahulu menunjukkan pengaruh faktor internal dan eksternal bank terhadap NPF tinggi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingginya level NPF dan solusinya, serta strategi untuk mengurangi tingkat NPF di Bank Perkreditan Rakyat Syariah (BPRS / Bank Kredensial Syariah). Penelitian ini menjadikan BPRS Adeco (Perusahaan Pembangunan Aceh) yang berlokasi di Kabupaten Kota Langsa, Aceh sebagai kasus, dengan menggunakan kualitatif. Melalui survei terhadap 26 BPRS Karyawan Adeco dan wawancara semi-terstruktur dengan empat karyawan, penelitian ini menemukan tiga faktor yang menyebabkan peningkatan rasio NPF, yaitu lemahnya manajemen resiko bank, perubahan kondisi dan regulasi ekonomi, dan kondisi konsumen yang rentan terhadap perubahan sosial ekonomi.
Co-Authors Afendi , Ahmad Ahmad Hanfan, Ahmad Baitullah, Baitullah Darmawi . Irwan Prasetyo Kristina, Liris Maspan, Maspan Muhammad Luthfi Nur Hidayah Setyowati, Ratna Faridah Sumanto Sumanto Suparno Suparno Suwandi Suwandi Teguh Budi Raharjo Wisman Indra Angkasa Zamzani Zamzani Zuailan Zuailan, Zuailan