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All Journal Journal of Economics, Business, & Accountancy Ventura I-ECONOMICS: A Research Journal on Islamic Economics AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal Jurnal Riset Akuntansi Aksioma SULUH: Jurnal Abdimas Jurnal Ilmiah Manajemen Kesatuan Ilmuna: Jurnal Studi Pendidikan Agama Islam Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business NALAR FIQH: Jurnal Hukum Islam JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam
Sulhani, Sulhani
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Materi Pembelajaran PAI melalui Pendekatan Behavioral dan Kognitif Sosial Puspitasari, Rini; Mindani, Mindani; Latifah, Siti Imroatul; Lestari, Nopita; Triani, Sefti; Sulhani, Sulhani; Siregar, Renal Sipangidoan
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26492

Abstract

Penelitian ini bertujuan untuk menganalisis materi pembelajaran Pendidikan Agama Islam (PAI) yang sesuai dengan pendekatan behavioral dan kognitif sosial. Pendekatan behavioral, yang berakar pada teori pembelajaran Pavlov dan Skinner, menekankan pada perubahan perilaku melalui penguatan positif, penguatan negatif, dan pembiasaan. Sementara itu, pendekatan kognitif sosial, yang dipengaruhi oleh teori Bandura, menitikberatkan pada proses belajar melalui observasi, model, dan interaksi sosial. Metodologi penelitian ini menggunakan pendekatan kualitatif deskriptif terhadap materi pembelajaran PAI yang terdapat dalam kurikulum sekolah. Data diambil dari berbagai sumber bahan ajar, buku teks, dan modul yang digunakan oleh guru PAI. Analisis ini bertujuan untuk mengidentifikasi unsur-unsur yang sesuai dengan prinsip-prinsip behavioral dan kognitif sosial, serta mengevaluasi efektivitas materi dalam menciptakan pembelajaran yang komprehensif dan interaktif. Oleh karena itu, hasil penelitian menunjukkan bahwa materi pembelajaran PAI yang efektif memerlukan integrasi kedua pendekatan tersebut untuk meningkatkan pemahaman dan pengamalan nilai-nilai agama Islam di kalangan siswa. Materi yang dikembangkan dengan pendekatan behavioral mampu membentuk perilaku religius yang konsisten melalui pengulangan dan penguatan, serta pendekatan kognitif sosial membantu siswa dalam memahami nilai-nilai tersebut melalui contoh nyata dan pengalaman interaktif.
Tinjauan Hukum Islam terhadap Pembagian Harta Warisan di Desa Lolo Hilir Kecamatan Bukit Kerman Kapubaten Kerinci Pirman, Riko; Adawiyah, Robi'atul; Sulhani, Sulhani; Rasito, Rasito; Lestiyani, Tri Endah Karya
NALAR FIQH: Jurnal Hukum Islam Vol. 13 No. 1 (2022): June 2022
Publisher : Fakultas Syariah Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/nf.v13i1.1271

Abstract

This study aims to reveal a review of Islamic law on the distribution of inheritance based on adat in Lolo Hilir Village, Bukit Kerman District, Kerinci Regency. This study uses a qualitative approach with data collection methods through observation, interviews, and documentation. Based on the research conducted, the results and conclusions are obtained that the review of Islamic law on the distribution of inheritance based on adat in Lolo Hilir Village is allowed for reasons that are justified by Islam and sharia, where women's morality is more responsible for their families. Therefore, the distribution of inheritance in Lolo Hilir Village is given the right to use for women, the inheritance can only be used and cannot be sold and property rights. Men cannot use it, but when the inheritance is sold, the man gets a share according to the agreement, but it is possible for the man to use the inheritance according to the agreement. In Islam, inheritance law is obligatory and the distribution has been regulated, but it can change due to certain circumstances and reasons. Over time, many women in Lolo Hilir Village have been able to work, so there are often conflicts over the distribution of this inheritance, but there has been a bright spot, the inheritance is distributed evenly, but if it is implemented something is not possible, then it is resolved by adat to uphold the welfare and justice of the people of Lolo Hilir Village.
Determinants of the Level of Islamic Bank Compliance with Mudharabah Principles: Evidence from Indonesia Hakim, Luqman; Sulhani, Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.16078

Abstract

This study aims to examine the determinants of Islamic banks compliance with the Statement of Financial Accounting Standards (SFAS) No.105 on Mudharabah principles. The sample, selected using purposive sampling, was 96 observed data of Islamic Banks (IBs) in Indonesia between 2009 and 2017. The data were analyzed using panel data regression. Using the multiple regression analysis techniques, this study demonstrated a significant positive influence of the effectiveness of the Shariah Supervisory Board (SSB), the effectiveness of audit committees, tenure of CFO, and third party funds from the Mudharabah contract for the compliance level of the IBs financial reports with SFAS No.105. Meanwhile, the CFO educational background had a significant negative effect and institutional ownership did not have any significant effect on the compliance level. Thus, to attain a higher level of compliance with SFAS 105, the Indonesian IBs must improve the quality of the reporting system monitor through the effectiveness of SSB and the audit committees
Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi Hidayatullah, Alif; Sulhani, Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10872

Abstract

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFOs characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFOs characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFOs characteristic, hence it does not support another hypothesis of this study.
Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar Nur Cahyo, Mohe; Sulhani, Sulhani
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.7704

Abstract

This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX in year 2014. Results of the study were summarized as follow: (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4) fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.
Pengertian Dasar- Dasar dan Ruang Lingkup Bahasan Peradaban Islam Husnayayin, Atina; Sulistri, Sulistri; Sulhani, Sulhani; Malasari, Junita
Al-Bahtsu: Jurnal Penelitian Pendidikan Islam Vol 6, No 2 (2021): Al-Bahtsu: Jurnal Penelitian Pendidikan Islam
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/btu.v6i2.5875

Abstract

The research that will be conducted aims to provide an understanding related to the history of Islamic civilization and how to research using a literature study (library study) sources come from journals, books, articles related to the theme to be discussed. Data obtained from previous research as a reference in completing this research. For the stages of producing this information, there are several stages, namely identifying problems, obtaining correct information, analyzing the findings obtained and developing with new findings related to the history of Islamic civilization and historical study methods. This civilization is used as evidence that there is cultural development from generation to generation in the future. Islam itself is a perfect religion from Allah SWT to all humans through messengers. Civilization is used as evidence in providing cultural development in every era. Islam is a religion that comes from Allah SWT revealed to the prophet Muhammad for his people. Islamic teachings are taught in the Qur'an as a book for Muslims used as a guide for mankind. Then it comes from the hadith which contains events during the time of the prophet. Both are used as a guide for Muslims so that every human behavior must be in accordance with Islamic teachings contained in the Quran and Hadith. With the presence of Islam brings changes to become an advanced and civilized nation. The increasingly rapid development so that it can provide guidance in culture and civilization has an important role in the history of the presence of humans in every era.
Co-Authors Abdul Mughni Abdul Mughni Adawiyah, Robi'Atul Adiningsih, Tutut Alaudin Johari, Sidqi Alfina Dhia Ulfa Alif Hidayatullah Andika Rizki Pradana Citra Sukmadilaga Darisman, Hangga Dewi Febriani Dewi Febriani Eka Citra Dewi, Desy Firman Alkausar, Muhammad Grandis Imama Hendra Hangga Darisman Hidayatullah, Alif Husnayayin, Atina Insani, Yulia Sifa Latifah, Siti Imroatul Lestari, Nopita Luqman Hakim Luqman Hakim Malasari, Junita Maulidia, Riza Mindani Mindani Mita Tarmiati Mohe Nur Cahyo Muhammad Farid Muhammad Yasir Naufal Al Baqir Nur Cahyo, Mohe Pirman, Riko Pramono, Sigid Eko Putri Syifa Amalia Putri, Cyntika Desmita Sabilla Rahma Wijayanti Rasito Rasito Rini Puspitasari, Rini Risnaeni, Umi Suswati Rochania Ayu Yunanda Rohim, Abd Sigid Eko Pramono Sipangidoan Siregar, Renal Siregar, Renal Sipangidoan Sugandi, Sugandi Sugiyarti Fatma Laela Sulistri, Sulistri Tri Endah Karya Lestiyani Triani, Sefti Urmila, Titin Winarningsih, Srihadi Zarkasyi, Wahyudin Zenubia Maulida Fitria