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All Journal USU LAW JOURNAL ROTOR: JURNAL ILMIAH TEKNIK MESIN Jurnal Asy-Syari'ah Jurnal Mirai Management Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah al-Afkar, Journal For Islamic Studies Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Jurnal Ilmiah Akuntansi Peradaban IJGIE (International Journal of Graduate of Islamic Education) JKMM PIPER Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Khuluqiyya: Jurnal Kajian Hukum dan Studi Islam IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Center of Economic Students Journal (CSEJ) Birokrasi: Jurnal Ilmu Hukum dan Tata Negara Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Ihsanika : Jurnal Pendidikan Agama Islam Ahwaluna | Jurnal Hukum Keluarga Islam Kreativasi: Journal of Community Empowerment SYAIKHONA: Jurnal Magister Pendidikan Agama Islam Jurnal Elementaria Edukasia Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Sipakatau: Jurnal Pendidikan dan Kebudayaan
Muhammad Abduh
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Public Health Social Sciences Other

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Tinjauan Ekonomi Islam Terhadap Praktek Sistem Galatama Pada Pemancingan MSK 120 di Kota Serang Fildzan, Muhammad Alifa; Ahyakudin; Muhammad Abduh
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.22800

Abstract

Penelitian ini bertujuan untuk mengetahui praktek pemancingan sistem galatama di Pemancingan Galatama MSK 120 kota Serang. Selain itu penelitian ini bertujuan untuk mengkaji tinjauan ekonomi Islam terhadap terhadap praktik pemancingan sistem galatama di Pemancingan Galatama MSK 120 kota Serang. Penelitian ini menggunakan jenis penelitian lapangan (field research) dan menggunakan metode kualitatif. Teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Adapun hasil penelitian, pertama, pemancingan sistem galatama pada Pemancingan Galatama MSK 120 menggunakan akad ijarah. Dalam praktiknya ditemukan bahwa adanya permasalahan yaitu mengenai manfaat atau hadiah yang tidak sepadan yang dimana hadiah hanya diberikan kepada yang memenangkan perlombaan saja dan yang kalah tidak mendapatkan apa-apa walaupun sudah membayar uang pendaftaran di awal hadiah yang tersebut berasal dari uang pendaftaran yang diterima dari peserta lomba. Kedua, ditinjau dari ekonomi Islam praktek pemancingan sistem galatama pada Pemancingan Galatama MSK 120 kota Serang diperbolehkan karena tidak memenuhi syarat ijarah dikarenakan adanya dan terdapat transaksi maysir di dalamnya.
Analisis Implementasi dan Efektivitas Distribusi Zakat dengan Pendekatan Manajemen Pemberdayaan di Laznas Lembaga Manajemen Infaq Jakarta Muhammad Faisal Aziz; Moh. Mukhsin; Muhammad Abduh
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.24121

Abstract

Tujuan dari penelitian ini adalah untuk mengetahu implementasi dan efektivitas distribusi dana zakat di LMI Jakarta. Penelitian ini menggunakan metode deskriptif kualitatif yang menggunakan data lapangan (Field Research). Subjek pada penelitian terdiri dari Ketua LAZNAS LMI Jakarta, Pegawai Laznas LMI Jakarta, dan beberapa mustahik LMI Jakarta. Sedangkan objek pada penelitian ini adalah laporan keuangan LMI Jakarta periode 2019-2022 yang dihitung menggunakan Disbursement Collection Ratio (DCR) yang terdapat dalam Zakat Core Principles poin 10, yaitu manajemen pemberdayaan. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa implementasi distribusi zakat di LMI Jakarta diwujudkan dengan adanya tiga program utama dalam pendistribusian, yaitu dakwah, pendidikan, dan ekonomi yang disalurkan untuk empat mustahik, yaitu fakir, miskin, fiisabilillah, dan amil. Efektivitas distribusi zakat di LMI Jakarta pada periode 2019-2022 jika dijumlahkan masuk dalam kategori cukup efektif dengan persentase pendistribusian sebesar 61% dari dana zakat yang terhimpun. Kecepatan waktu distribusi secara konsumtif maupun produktif di LMI Jakarta masuk dalam kategori cepat. Hal ini menunjukan distribusi dana zakat di LMI Jakarta jika ditunjau menggunakan menggunakan Disbursement Collection Ratio (DCR) dan kecepatan waktu pendistribusian sudah cukup efektif.
KAJIAN MAKNA SIMBOL - SIMBOL DALAM UPACARA PERKAWINAN SUNDA DI KEC. PANJALU KAB. CIAMIS DAN RELEVANSINYA TERHADAP PEMBENTUKAN KELUARGA SAKINAH Syarif, Ahmad; Muhammad Abduh
Ahwaluna | Jurnal Hukum Keluarga Islam Vol 7 No 2 (2025): September, 2025
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70143/ahwalunajurnalhukumkeluargaislam.v7i2.532

Abstract

This research aims to examine the philosophical meanings of symbols in the Sundanese traditional wedding ceremony in Panjalu District and to analyze their relevance to the establishment of a sakinah family. Sundanese wedding traditions are rich with symbolic expressions that are not merely cultural rituals but also carry moral, spiritual, and social messages. Symbols such as siraman (holy bathing), ngabageakeun (welcoming ceremony), saweran (distribution of coins and rice), sungkeman (kneeling gesture of respect), and ngaleupas japati (release of doves) are understood as a medium for conveying values of family life, such as purity, togetherness, respect, and parental blessings. This study employs a qualitative method with a sociological-normative approach, through interviews, observation, and literature review. The findings reveal that these symbols align with Islamic values, particularly in building a sakinah family based on love (mawaddah), mercy (rahmah), and tranquility (sakinah). This study highlights the integration between local Sundanese traditions and Islamic teachings, creating a harmonious framework for cultural preservation and spiritual development. Keywords: wedding symbols, Sundanese culture, sakinah family, adat and Islam
Strategic Management Practices In Accreditation And Post-Visitation Phases: A Case Of PKBM Al Ghoutsillah Muhammad Abduh; Muhammad Yahyadin; Nasri; Rusidah; Aslamiyah
IJGIE (International Journal of Graduate of Islamic Education) Vol. 7 No. 1 (2026): March
Publisher : Master of Islamic Studies Masters Program in the Postgraduate Institute of Islamic Studies Sultan Muhammad Syafiuddin Sambas, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/ijgie.v7i1.4398

Abstract

This study investigates the institutional management strategies of PKBM Al Ghoutsillah in preparing for and responding to the accreditation visitation process. Employing a qualitative case study design, data were gathered through in-depth interviews, non-participant observations, and document analysis involving seven key informants: the head of the institution, administrative personnel, and senior tutors. Data analysis followed the Miles, Huberman, and Saldaña interactive model, encompassing data condensation, data display, and conclusion drawing. The findings indicate three key dimensions. First, accreditation success was achieved through the effective execution of the POAC management cycle—Planning, Organizing, Actuating, and Controlling. Second, responsive leadership was instrumental in shaping an adaptive organizational culture, promoting collective accountability and institutional flexibility in addressing accreditation feedback. Third, the post-visitation phase demonstrated adaptive crisis management and the strategic use of digital-based documentation systems, facilitating rapid institutional improvement within limited timeframes. Comparative analysis with prior studies on school and madrasah accreditation highlights PKBM Al Ghoutsillah as a best-practice model for non-formal education institutions. Theoretically, this study contributes to the discourse on educational management by elucidating the interrelation between responsive leadership and adaptive culture within the POAC framework. Practically, it offers a replicable model for transforming accreditation from a compliance-oriented procedure into a developmental and sustainable quality assurance mechanism in non-formal education settings.
Integration Deep Learning and Tarbiyah Through Multidimensional Projects At SMPIT Al-Izzah Kotabaru Muhammad Abduh; Muhammad Yahyadin; Muhammad Ahdar; Suhaimi; Muhammad Saleh
IJGIE (International Journal of Graduate of Islamic Education) Vol. 6 No. 2 (2025): September
Publisher : Master of Islamic Studies Masters Program in the Postgraduate Institute of Islamic Studies Sultan Muhammad Syafiuddin Sambas, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/ijgie.v6i2.4477

Abstract

The growing demands of twenty-first-century education require Islamic schools to integrate advanced cognitive competencies with moral and spiritual formation in ways that are pedagogically coherent and contextually meaningful. This study examines the implementation of the Multidimensional Project Model at SMPIT Al-Izzah Kotabaru as an innovative framework for merging Deep Learning principles with the Islamic educational paradigm of tarbiyah. Employing a descriptive qualitative case study design, data were collected through classroom observations, semi-structured interviews with Grade 8 teachers and students, and documentation analysis, supported by triangulation to ensure credibility. The findings indicate that the model effectively bridges disciplinary boundaries by positioning scientific inquiry within spiritually grounded learning experiences. Students demonstrated noticeable improvement in collaboration, task distribution, and conflict resolution key components of 21st-century skills. Importantly, these improvements were closely associated with the internalization of Islamic values such as amanah (trustworthiness), ihsan (excellence), and khalifah fil ard (stewardship of the Earth). Through ecosystem-based projects, students perceived environmental responsibility not only as a scientific requirement but also as an expression of religious duty, thereby strengthening their sense of purpose and accountability. The study concludes that integrating Deep Learning with tarbiyah-oriented project work produces holistic learning outcomes that cultivate both intellectual depth and spiritual consciousness. The Multidimensional Project Model serves as a replicable micro-level innovation for Islamic schools implementing the Merdeka Curriculum, offering a practical strategy to unify academic achievement and character development. Further research is recommended to develop measurable indicators for spiritual competencies and to explore cross-grade expansion of the model.
Strategi Guru Pendidikan Agama Islam (Pai) Dalam Melaksanakan Pembinaan Keagamaan Siswa Di Sd Negeri 187 Tompobulu Kecamatan Libureng Kabupaten Bone Muhammad Abduh
Sipakatau: Jurnal Pendidikan dan Kebudayaan Vol. 3 No. 1 (2026): Edisi Januari 2026
Publisher : Jurusan Tarbiyah STAI Al-Gazali Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe the implementation of Islamic Religious Education (PAI) teacher strategies in implementing student religious guidance and to determine supporting factors, obstacles, and solutions to the inhibiting factors of Islamic Religious Education (PAI) teacher strategies in implementing student religious guidance. This type of research is descriptive qualitative research, with data collection through the following procedures: observation, interviews, and documentation, then the data processing process through three stages, namely data reduction, data presentation (data display) and data verification/conclusion drawing. Research results. Islamic Religious Education teacher strategies in implementing religious guidance at SD Negeri 187 Tompobulu, implementing religious guidance programs through Islamic culture development programs in schools, implementing the policy of Dhuha prayer and Dzuhur prayer programs before students go home, instilling honest and responsible habits, habits and providing examples of good morals, providing moral messages at the end of learning, and guiding adjustments to the school environment. The supporting factors of Islamic Religious Education teacher's strategy in implementing religious guidance for students are support for the Islamic cultural guidance program that has been programmed by the school, good cooperation between the principal and teachers, awareness of teachers who can provide good examples, and the application of religious values ​​​​through habits, and teachers have integrated religious guidance through each subject, so that religious guidance can be implemented well. The inhibiting factors are environmental factors, the development of globalization, internal factors from the students themselves, the lack of optimal support from parents and the community in implementing religious guidance activities carried out by the school. Solutions to these inhibiting factors are the principal and Islamic Religious Education teachers build good communication with parents through WhatsApp groups, teachers and parents are more solid in providing enlightenment to students about the impact of negative influences on the development of science and technology, and implementing good habits as a manifestation of the implementation of school culture in providing religious guidance to student.
Pengaruh Good Corporate Governance dan Corporate Social Reponsibility Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020 -2023 Ramadhanty, A.Amelia; Rahim, Syamsuri; Muhammad Abduh
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/a54g5704

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, dewan komisaris independen, dan corporate social responsibility terhadap tax avoidance. Penelitian ini menggunakan data kuantitatif berupa laporan keuangan perusahaan. Sampel penelitian ini diambil dengan menggunakan metode purposive sampling terhadap perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama kurung waktu 2020-2023. Terdapat 17 entitas dari total 47 entitas sehingga terkumpul sebanyak 68 sampel. Hasil penelitian menunjukkan bahwa: (1) Kepemilikan Institusional berpegaruh negatif dan signifikan terhadap Tax Avoidance, (2) Dewan Komisaris Independen berpengaruh positif dan tidak signifikan terhadap Tax Avoidance,(3) Corporate Social Responsibility berpengaruh negatif dan signifikan terhadap Tax Avoidance.
PROVISION AND REJUVENATION OF LEARNING SUPPORT FACILITIES AT MTs BAITUL MUBAROK, KUBU RAYA REGENCY Asmadi; Sarpawi; Rizal; Iwan Supardi; Helyanto; Rona Ariyansyah; Muhammad Taufik Habibillah Ibnu Ahmad; Rasiwan; Muhammad Abduh; Susi Hariyani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18812116

Abstract

The limited learning facilities at MTs Baitul Mubarok, including the absence of classroom ceilings, damaged doors, and unfit desks, chairs, and whiteboards, have hindered comfort and safety in the learning process. The Community Service Program (PKM) of the Civil Engineering Department at Politeknik Negeri Pontianak was carried out to provide and refurbish these facilities while offering practical learning experiences for students. The method included situation analysis, planning, material preparation, product fabrication in the workshop, and delivery to the partner. The program produced 36 desks, 76 chairs, 3 whiteboards, and 3 sets of classroom doors, all meeting the standards of Permendiknas No. 24/2007. The activity improved the quality of learning facilities, enhanced student comfort, and strengthened students' technical skills and social awareness, although ceiling repairs could not be completed due to budget limitations.
Pengaruh Ukuran Perusahaan, Solvabilitas, dan Financial Distress Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia: Studi Kasus Mahasiswa FEB UMI Putri Tri Mariska; Syamsuri Rahim; Muhammad Abduh
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/8pjbnw41

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, solvabilitas, dan financial distress terhadap audit delay pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Tempat pengambilan data dalam penelitian ini adalah Bursa Efek Indonesi (BEI) www.idx.co.id. dan website perusahaan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder yang dipilih melalui metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap audit delay, sedangkan solvabilitas dan financial distress berpengaruh positif dan signifikan terhadap audit delay. Temuan ini menunjukkan pentingnya pengelolaan keuangan dan kondisi internal perusahaan dalam mempercepat proses audit serta meningkatkan kualitas dan ketepatan waktu pelaporan keuangan.
Pengaruh Tax Planning, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan : Studi Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Widya Fitri Maharani; Syamsuri Rahim; Muhammad Abduh
Center of Economic Students Journal Vol. 8 No. 2 (2025): April-June (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/v57qy150

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, ukuran perusahaan, dan profitabilitas terhadap nilai Perusahaan pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder. Populasi penelitian terdiri dari 102 perusahaan, dan dengan metode purposive sampling, diperoleh sampel sebanyak 41 perusahaan. Analisis data dilakukan menggunakan teknik regresi berganda melalui perangkat lunka SPSS 26. Hasil penelitian ini menunjukkan bahwa tax planning,ukuran perusahaan, dan profitabilitas memiliki pengaruh positig dan signifikan terhadap nilai perusahaan.
Co-Authors A Ahyakudin Afifah, Wahyu Nabil Agnes Gulo Ahmad Syarif Ahmad Syuhri Ahmad, Muhammad Taufik Habibillah Ibnu Ahyakudin Ana Andriani Apri Rotin Djusfi Asih Machfuzhoh Aslamiyah Asmadi Asri Ainur Rohmah Dedi Dedi Dwi Laksana Difa Ul Husna Eko Siswanto Faisal Akbar Nasution Fajar Khaifi Rizky Fildzan, Muhammad Alifa Fridawaty Rivai Gilang Sasmita Haidzar Nurdiansyah Helyanto, - Hendro Priyandono Hesty Hesty Ignasius Hendrasmo Imam Sufardi Intan Puspanita Islamy, Athoillah iwan supardi Jusmadi Sikumbang Khoirudin Khoirudin Krista Emilia Mardani, Dede Aji Moh.Mukhsin Mohamad Badrun Zaman Muhamad Fakhrudin Muhammad Ahdar Muhammad Faisal AR Pelu Muhammad Faisal Aziz Muhammad Saleh Muhammad Yahyadin Mukhsin, Moh. Nasri Nicky Syam Rijal Nurul Zaeni Pendastaren Tarigan Putri Tri Mariska Rahim, Syamsuri Rahman Kadir Ramadhanty, A.Amelia Rasiwan Rediyono, Rediyono Refi Pratiwi Ririn Nur Primaningrum Rizal Rona Ariyansyah Rusidah S Suja’i Santari Santari Saputra, Galih Ginanjar Sarpawi Sigit Purwanto Subhan Subhan Sugeng Priyadi Suhaidi Suhaidi Suhaimi Sumarji Sunarto Sunarto Susi Hariyani Suyahmo Syahlarriyadi Syamsuri Rahim Syihabudin Tri Wahyudi Tukiran Widya Fitri Maharani Yudha Saputra Yugo Panji Alam Zamah syari, Mohamad Ainun Najib