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Pengelolaan Aktivitas Jaulah Jamaah Tabligh di Kecamatan Bilah Hilir Kabupaten Labuhan Batu Haikal, Muhammad Fachran; Syarif, Adam; Indonesia, Indonesia
Wardah Vol 25 No 1 (2024): Wardah
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/wardah.v25i1.22990

This study investigates and analyzes the management of Tabling Jamaah Jaulah activities in Bilah Hilir sub-district, Labuhan Batu Regency, North Sumatra. This study employs a qualitative approach and case study method. Data was gathered through interviews, observations, and documentation, with informants including members of the Tabligh, local communities, and sub-district officials. The data was analyzed using data reduction, data presentation, and conclusion. The findings show that Tabligh activities are managed collectively and participative, involving planning, implementation, and evaluation. The management is consistent with the concept of dawah and motivation taught in Islam. The Jamaah Tabligh also preaches using humanist, inclusive, and dialogical strategies and methods, focusing on morals and manners, respecting and appreciating the local community, and inviting rather than forcing. The Jamaah Tabligh also adheres to its six principles, which are Kalimah Thoyyibah, Salat Khusyu wal Khudu, Ilmu and Zikir, Ikraamul Muslimin, Ikhlas and Niyyat, and Dakwah Tabligh. The Jamaah Tabligh has both positive and negative effects and internal and external challenges when preaching. This study suggests methods to improve resources, skills, coordination, discipline, understanding, and proper application of Islamic teachings, as well as overcome existing attitudes, differences, interventions, influences, and slander.

Performa Tungku Hibrid Energi Surya dan Gas untuk Alat Pengering Kabinet dengan Sistem Cerdas Indonesia, Indonesia; Mursalim, Mursalim; Amalia, Anugerah Fitri
Jurnal Ilmiah Rekayasa Pertanian dan Biosistem Vol 12 No 1 (2024): Jurnal Ilmiah Rekayasa Pertanian dan Biosistem
Publisher : Fakultas Teknologi Pangan & Agroindustri (Fatepa) Universitas Mataram dan Perhimpunan Teknik Pertanian (PERTETA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jrpb.v12i1.616

This study aims to evaluate the performance of a cabinet dryer that uses hybrid solar energy and LPG. Renewable energy is essential for agricultural drying. This hybrid system dryer uses fuzzy logic and expert system technology to optimize the amount of energy used. The test methods include tests of solar collectors, air and gas valves, and drying and energy consumption using 10 kg of fresh sago. The results show that hybrid and non-hybrid (gas only) fulfill sago's temperature and moisture content requirements for drying. With the integration of fuzzy logic and expert system technology, the machine can optimize solar and gas energy efficiency, resulting in 53% out of 100% savings compared to non-hybrid. In addition to energy savings, the operating cost of the hybrid system is cheaper than non-hybrid. In conclusion, applying a solar-LPG hybrid system in a cabinet-type dryer can optimize performance and reduce energy consumption and operating costs.

PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2020-2022 Candra, Ni Komang; Indonesia, Indonesia; Tallane, Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53191

Tax avoidance is an effort made by companies to reduce taxes but does not violate applicable laws or regulations. This study was conducted to determine the effect of transfer pricing and leverage carried out by companies on tax avoidance efforts in property and real estate companies on the Indonesia Stock Exchange using secondary data with the samples used being balance sheets and profit and loss reports. This study uses samples from property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The transfer pricing variable is known to have no significant influence on tax avoidance and the leverage variable is also concluded to have no significant influence on tax avoidance. This can be seen in the results of statistical tests, normality tests, autocorrelation tests, T and F significance tests, as well as coefficient of determination tests which explain the existing variables.

Analisis Yuridis Hak Pasien Terhadap Akses dan Kerahasiaan Rekam Medis Perspektif Hukum Positif dan Hukum Islam Santoso, Arif Dian; Wulandari, Indonesia; indonesia, Indonesia; Wicaksana, Febrian Arif; Ramadhan , Mahendra Utama Cahya
Equality : Jurnal Hukum dan Keadilan Vol 2 No 1 (2025): Tantangan dan Dinamika Penegakan Hukum di Indonesia dalam Berbagai Bidang Strateg
Publisher : Yayasan Penelitian Dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/equality-jlj.v2i1.245

Studi ini mengkaji hukum positif dan hukum Islam tentang hak pasien terhadap akses dan kerahasiaan rekam medis. Kesehatan adalah komponen penting dari kehidupan manusia yang memerlukan perhatian khusus, baik dari segi pelayanan kesehatan maupun perlindungan hak-hak pasien. Hak terhadap akses dan kerahasiaan rekam medis adalah salah satu hak penting yang dimiliki oleh pasien. Rekaman medis mencakup semua riwayat medis pasien, termasuk diagnosis, pengobatan, dan kondisi kesehatannya. Karena subjek penelitian ini sangat unik, jenis metode yang digunakan adalah analisis deskriptif yuridis normatif. Penelitian ini menggunakan pendekatan komparatif dan berfokus pada bahan hukum utama, yaitu teori, konsep, asas, dan peraturan hukum yang relevan. Dikenal sebagai pendekatan kepustakaan, yang mencakup pengumpulan data pustaka, peraturan perundang-undangan, dan studi buku Menurut hukum Islam, kerahasiaan yang kuat diperlukan untuk hak pasien untuk mengakses rekam medis mereka. Meskipun pasien memiliki hak untuk mengetahui apa yang tertulis dalam rekam medis mereka, dokter dan tenaga medis harus memastikan bahwa informasi tersebut tidak akan digunakan secara tidak etis atau melanggar privasi pasien. Di antara nilai-nilai kemanusiaan yang universal adalah hak pasien untuk mengakses rekam medis mereka dan perlindungan kerahasiaan mereka. Baik hukum Islam maupun hukum positif sama-sama menekankan pentingnya menjaga keseimbangan antara hak pasien untuk mengetahui informasi medisnya dengan kewajiban tenaga medis untuk menjaga kerahasiaan informasi tersebut. Prinsip ini bertujuan untuk melindungi hak-hak pasien, menjaga kehormatan mereka, dan membangun kepercayaan antara pasien dan tenaga kesehatan

PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEAMANAN, PERSEPSI MANFAAT TERHADAP MINAT PENGGUNAAN E-WALLET PADA MAHASISWA AKUNTANSI DI KOTA BATAM Kie, Daniel; Indonesia, Indonesia
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8579

ABSTRACT This research aims to investigate the factors influencing the usage intention of E-wallets among university students, focusing on the perceptions of ease of use, security, and benefits. The research population includes students from six higher education institutions: Universitas Internasional Batam, Universitas Riau Kepulauan, Universitas Universal, Universitas Batam, Politeknik Negeri Batam, and Universitas Ibnu Sina, with a total population of 1,758 students. The research sample consists of 330 students. Data collection was conducted through the distribution of online questionnaires to students from these institutions via Google Forms. The questionnaire items were measured using Likert scales, and data analysis was performed using the IBM SPSS Statistics Version 25 software. The tests conducted in this study include descriptive statistical analysis, data quality assessment involving validity and reliability tests, classical assumption checks including tests for normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, as well as hypothesis testing such as partial and simultaneous tests. Additionally, a coefficient of determination test was conducted to determine how much variability in the dependent variable could be explained by the independent variables in the research model. The results of the testing indicate that perceptions of ease of use and perceived benefits significantly influence the usage intention of E-wallets in Batam city. However, the perception of security does not significantly affect the usage intention of E-wallets.

Penerapan Penyusunan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Ayam Bakar Pulo wulan sari, nidia; indonesia, indonesia
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 6 No 2 (2025): Juni
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jeas.v6i2.1401

This study aim to apply financial statement preparation in accordance with the Financial Accounting Standars For Micro, Small, and Medium Entities (SAK EMKM) at Usaha Ayam Bakar Pulo. Usaha Ayam Bakar Pulo has not yet implemented standard financial recording and reporting, so its financial statements do not reflect the actual condition of the business. The research method used is a descriptive qualitative method with a case study approach. Data was obtained through observation, interviews, and documentation at the Pulo Grilled Chicken Business. The results of the study indicate that the application of SAK EMKM can assist the business in preparing financial position statements, income statements, and notes to the financial statements in a simple yet standard-compliant manner. In the financial position report, the assets owned by the Pulo Grilled Chiken Business amount to Rp. 54.476.000,-, which is equal to the total liabilities and equity of Rp. 54.476.000,-. In the income statement, the net profit earned during March 2025 wa Rp. 51.976.000. This also enhances the business owner’s understanding of the importance of financial statements in decision-making and increases the likelihood of accessing financing.

Analisis Pengaruh Return On Asset (ROA) dan Debt Equty Ration (DER) terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2023-2024 Yekti, Yekti Nilasari; Asmu'i, Faishal; Indonesia, Indonesia
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 6 No 2 (2025): Juni
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jeas.v6i2.1402

This study aims to examine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach, with a population of 228 companies and a purposive sampling method resulting in 137 selected companies. The data were analyzed using multiple linear regression with t-tests and F-tests to test the hypotheses. The partial test results (t-test) show that ROA has a significant effect on stock prices, with a calculated t-value of 1.486, which is greater than the t-table value of 0.67749, and a significance level of 0.000 < 0.05. This indicates that a company's profitability plays an important role in driving stock price increases. DER also has a significant partial effect on stock prices, with a t-value of 0.692 > 0.67749 and a significance level of 0.004 < 0.05, suggesting that a company’s capital structure is also a key consideration for investors in valuing stocks. Furthermore, the simultaneous test (F-test) shows that ROA and DER together significantly influence stock prices, with an F-value of 7.554, which exceeds the F-table value of 3.3541, and a significance level of 0.002 < 0.05. These findings indicate that the combination of profitability and leverage meaningfully affects investor valuation and plays a vital role in stock investment decision-making

Obligation to Submit Collateral in Banking Law No. 10 of 1998 from the Maqashid Syariah: Kewajiban Penyerahan Jaminan dalam Undang-undang Perbankan No. 10 Tahun 1998 Perspektif Maqashid Syariah M. Safri Machfudin; Indonesia, Indonesia
Al-Maktabah: Jurnal Studi Islam Interdisiplin Vol. 1 No. 3 (2024): December
Publisher : Syamilah Publisher

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

Tujuan penelitian ini digunakan untuk mengetahui implementasi maqashid syariah dalam penyerahan jaminan menurut undang-undang nomor 10 tahun 1998. Bahwa agunan merupakan jaminan yang diserahkan nasabah kepada bank dalam rangka pemberian fasilitas kredit atau pembiayaan dengan menggunakan prinsip Syariah. Adanya sebuah penyerahan jaminan dikarenakan akad tersebut mengandung risiko, oleh karena itu undang-undang perbankan mengatur tentang penyaluran kredit dan pembiayaan Syariah. Perlunya implementasi maqashid syariah dalam penyerahan jaminan untuk memastikan bahwa nasabah dan bank saling berkomitmen untuk saling menjaga jiwa dan harta demi keberlangsungan sebuah akad. Upaya implementasi maqashid Syariah dalam penyerahan jaminan juga dapat dilakukan dengan memperhatikan manajemen risiko dari penyaluran kredit atau pembiayaan Syariah. Selain itu pihak bank dan nasabah juga memperhatikan aspek-aspek maqashid syariah seperti: dilarang mencuri dan sanksi atasnya, dilarang curang dan berkhianat di dalam berbisnis, dilarang riba, dilarang memakan harta orang lain dengan cara yang bathil dan berkewajiban untuk mengganti barang yang telah rusak. Dengan adanya hal itu semua pihak nasabah dan bank merasa terjamin harta dan jiwanya dalam penyerahan jaminan.

Obligation to Submit Collateral in Banking Law No. 10 of 1998 from the Maqashid Syariah: Kewajiban Penyerahan Jaminan dalam Undang-undang Perbankan No. 10 Tahun 1998 Perspektif Maqashid Syariah M. Safri Machfudin; Indonesia, Indonesia
Al-Maktabah: Jurnal Studi Islam Interdisiplin Vol. 1 No. 3 (2024): December
Publisher : Syamilah Publisher

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

Tujuan penelitian ini digunakan untuk mengetahui implementasi maqashid syariah dalam penyerahan jaminan menurut undang-undang nomor 10 tahun 1998. Bahwa agunan merupakan jaminan yang diserahkan nasabah kepada bank dalam rangka pemberian fasilitas kredit atau pembiayaan dengan menggunakan prinsip Syariah. Adanya sebuah penyerahan jaminan dikarenakan akad tersebut mengandung risiko, oleh karena itu undang-undang perbankan mengatur tentang penyaluran kredit dan pembiayaan Syariah. Perlunya implementasi maqashid syariah dalam penyerahan jaminan untuk memastikan bahwa nasabah dan bank saling berkomitmen untuk saling menjaga jiwa dan harta demi keberlangsungan sebuah akad. Upaya implementasi maqashid Syariah dalam penyerahan jaminan juga dapat dilakukan dengan memperhatikan manajemen risiko dari penyaluran kredit atau pembiayaan Syariah. Selain itu pihak bank dan nasabah juga memperhatikan aspek-aspek maqashid syariah seperti: dilarang mencuri dan sanksi atasnya, dilarang curang dan berkhianat di dalam berbisnis, dilarang riba, dilarang memakan harta orang lain dengan cara yang bathil dan berkewajiban untuk mengganti barang yang telah rusak. Dengan adanya hal itu semua pihak nasabah dan bank merasa terjamin harta dan jiwanya dalam penyerahan jaminan.

Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk: Indonesia Indonesia, Indonesia; Putri, Cindy Fredicia; Citra, Yolanda; Juliani, Hesti; Murtaib, Agum; Rodiah, Siti
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.96

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.

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