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Pengaruh Pengungkapan Kınerja Keuangan Pemerıntah, Temuan Pemeriksaan Badan Pemeriksa Keuangan terhadap Opini Audit dengan Tindak Lanjut Hasil Pemeriksaan sebagai Variabel Pemoderasi Syaputra, Tirtha; Hasan, Amir; Rasuli, Rasuli
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.707 KB) | DOI: 10.31258/je.27.2.p.112-123

Abstract

This research aims to analyze the effect of Financial Performance, SPI Examination Findings, and Compliance with Legal Provisions on Audit Opinion. As well as to find out whether The Following Examination Results moderates the relationship of Financial Performance, Audit Findings on SPI, and Compliance with Legal Provisions on Audit Opinions. This research is a quantitative study using secondary data sourced from the BPK Examination Report (LHP) on Provincial, District/ City LKPD in Riau for years 2014-2017. The number of samples in this study were 52 LKPD from 13 LGs for 4 years. Data processing uses statistical methods of PLS- SEM with the help of WarpPLS 5.0 Software. In analyzing data to be performed is the Measurement Model test (outer model), and Evaluation of Structural Model (inner model). The results of the research revealed that the Internal Control System had significant negative effect on Audit Opinion, and the Following Examinations Results moderated the relationship of Non-compliance with Legal Provisions to Audit Opinion. Financial Performance and Non-compliance with Legal Provisions was not affect Audit Opinion, as well as the Following Examinations Results was not moderating the relationshiip between Financial Performance and Internal Control System to Audit Opinion.
TRANSAKSI JUAL BELI TANPA IJAB-QOBUL PERSPEKTIF HUKUM ISLAM Rasuli, Rasuli
Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Vol. 4 No. 2 (2024): Al-Hukmi : Jurnal Hukum Ekonomi Syari’ah dan Keluarga Islam
Publisher : Fakultas Syariah dan Ekonomi Islam, Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/alhukmi.v4i2.3979

Abstract

Abstrak Jual beli yang dilakukan oleh masyarakat, hal ini tentu saja tidak lepas dari adanya praktik muamalah. Jual beli pada dasarnya adalah penukaran barang yang terjadi kedua belah pihak dan menyepakatinya termasuk Jual beli tanpa ijab dan qabul dalam fiqh Islam disebut ba’i muathah yang menyerahkan suatu barang yang penyerahannya tanpa ijab dan qabul. Permasalahan dalam penelitian ini adalah 1) bagaimana praktik transaksi jual beli tanpa ijab dan qabul dalam perspektif hukum islam 2) bagaimana tinjauan hukum Islam terhadap praktik jual beli tanpa penyerahan dan penerimaan dala hukum islam. Adapun tujuan penelitian untuk mengetahui praktik transaksi perdagangan buah menggunakan akad salam di fitari fruits pasar pasir gintung Bandar Lampung. Penelitian ini termasuk penelitian lapangan (fiel research) yang sifatnya deskriptif analisis yaitu memaparkan dan menggambarkan keadaan serta fenomena yang jelas mengenai situasi yang terjadi kemudian di analisis, maka jenis penelitian yang digunakan adalah penelitian kualitatif. Berdasarkan hasil penelitian ini dapat dikemukakan bahwa praktik transaksi jual beli menggunakan akad muathah ditinjau dari hukum Islam ialah menukar barang lalu tanpa menyertakan ijab dan qabu. Dalam praktiknya akad muathah sudah sesuai dengan hukum Islam karena sudah memenuhi syarat-syarat salam tersebut. Kata Kunci: Jual beli, Ijab dan Qabul Hukum Islam
Kepemimpinan Kepala Sekolah Dalam Melakukan Inovasi Manajemen Pendidikan Rasuli, Rasuli
JoEMS (Journal of Education and Management Studies) Vol 6 No 5 (2023): Oktober
Publisher : Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/joems.v6i5.1051

Abstract

Educational management is a science that studies how to organize resources to achieve predetermined goals productively and how to create a good atmosphere for people who participate in achieving agreed goals. In relation to educational development, school principals have a very important role and duties. This is because the school principal as a leader is one of the factors that drives progress in the world of education. The method that the author uses in writing this thesis begins with determining the research subject, then collecting data using interview, observation and documentary methods, and the data analysis used is descriptive qualitative. From the results of the research carried out, it can be concluded that (1) Regarding the leadership of the principal of MAN Kandangan Kab. Kediri, as an open and dynamic leader, is willing to accept input from his subordinates in decision making. He also has very important responsibilities, has abilities and skills, including: having the ability to organize both staff and other employees, having the ability to generate and foster confidence in himself and other teachers, having the ability to encourage and guide teachers and other staff, and have the ability to form collaboration between fellow teaching staff and with related agencies. (2) educational management innovation process at MAN Kandangan Kab. Kediri includes innovations in the field of curriculum, namely changes to the 1994 curriculum to a competency-based curriculum and a full day entry system from 06.45-15.05, facilities and infrastructure, namely the addition of school buildings and the addition of 5 computer units, library books, financial management, teaching and learning strategies, student management, and management of teaching staff. (3) About the factors that support and inhibit the leadership of school principals in carrying out educational management innovations at MAN Kandangan District. Kediri is: supporting factors: the persistence of the efforts of the teaching staff at MAN Kandangan Kab. Kediri in creating quality madrasas that are able to answer future challenges, internal and external factors where internal factors include school principals, teachers, students, while external factors include parents and a conducive environment, education system factors, the existence of short-term and long-term planning . Short-term planning, for example: improving the curriculum, while long-term planning, for example: building and adding school buildings, and so on. Meanwhile, the inhibiting factors are the lack of available funds and limited facilities and infrastructure. However, this can be covered by providing funds through mandatory donations from student parents, as well as requests for subsidies from the government.
The Influence of Zakat Local Regulation Practice No. 6 of 2013 Towards the Distribution of Zakat in Siak Regency (Case Study of BAZNAS in Siak Regency) Candri, Kiki; Kirmizi, Kirmizi; Rasuli, Rasuli
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.38

Abstract

This study aims to determine the development of zakat in Siak Regency, to find out the influence of Zakat Local Regulation No. 6 of 2013on the distribution of zakat in Siak Regency. The research methodology of the data in this study was by collecting primary data directly from original sources such as agencies and companies that became research subjects, and conducted interviews with respondents. The sampling technique in this study uses a non-probability technique that is saturated sample or total sampling which is census, the object used is the administrator of BAZNAS and UPZ in Siak Regency, amounting to 75 people. In the analysis phase, data quality test, validity test, reliability test, classic assumption test, data normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, and Hypothesis test (T test and F test). The results showed that the Zakat Local Regulation had a significant effect on the distribution of zakat in Siak Regency which was in accordance with the basic principles of the Zakat Local regulation No, 6 of 2013, namely Islamic Sharia, trustworthiness, expediency, justice, legal certainty, accountability.
Public Relations Communication Adaptation in Islamic University Branding for Gen Z Rasuli, Rasuli; Utari, Prahastiwi; Sudarmo, Sudarmo
Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Vol. 4 No. 2 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/sospolbud.v4i2.15262

Abstract

This study explores how the Public Relations Division of Universitas Muhammadiyah Surakarta, as an Islamic higher education institution, adapts its branding messages on social media to reach and build a positive image among Gene Z. The study focuses on the BHP UMS , internal stakeholders, and an analysis of UMS’s social media content from January 2023 to May 2025. The method employed is a case study with a qualitative descriptive approach. The findings reveal that UMS Public Relations adapts the university’s branding messages through strategies involving content, symbols, language, and formats that align with the characteristics and trends of Gen Z, without neglecting institutional values rooted in Al-Islam and Kemuhammadiyahan. This contributes to UMS’s positive image. These findings have significant implications for strengthening Public Relations’ communication adaptation strategies in university branding toward Gen Z, without disregarding institutional values.