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All Journal PREMISE LAW JURNAL Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial ETERNAL(english, teaching, learning, and Research Journal) Farmasains : Jurnal Ilmiah Ilmu Kefarmasian Jurnal Biologi Tropis Indonesian Journal of Cardiology Jurnal Pertanian Agros PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Jurnal Riset Teknologi Industri Buletin LOUPE (Laporan Umum Penelitian) Journal of Classroom Action Research Journal Mathematics Education Sigma [JMES] JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ilmiah Wahana Pendidikan Al Ibtidaiyah: Jurnal Pendidikan Guru Madrasah Ibtidaiyah International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Manajemen dan Budaya Jurnal Kapita Selekta Administrasi Publik An-Nur : Jurnal Studi Islam Indonesian Journal of English Teaching SI-MEN (AKUNTANSI & MANAJEMEN) STIES Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Journal of Law and Nation Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pendidikan dan Pengabdian Masyarakat Journal of Management and Creative Business Journal of Mandalika Literature Al Yazidiy: Jurnal Sosial Humaniora dan Pendidikan Jurnal Media Akademik (JMA) Jurnal Intelek Insan Cendikia International Journal of Economics, Accounting, and Management Jurnal Riset Multidisiplin Edukasi Jurnal Pendidikan dan Sosial Humaniora International Journal of Social Sciences and Humanities
Muhammad Yamin
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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KEDUDUKAN HAK MILIK ATAS TANAH YANG BERADA DI DALAM AREAL HAK GUNA USAHA: Studi Putusan Nomor 07/PDT.G/2013/PN.TB Goklas Mario Sitindaon; Muhammad Yamin; Hasim Purba; Abd. Rahim Lubis
Jurnal Media Akademik (JMA) Vol. 2 No. 6 (2024): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i6.614

Abstract

Dalam putusan Pengadilan Negeri Tanjungbalai Nomor 07/Pdt.G/2013/PN.TB tanggal 29 Januari 2013, PT. Padasa Enam Utama menggugat Sopian Pohan terhadap tanah seluas ± 4 Ha (kurang lebih empat hektar) yang menurut Penggugat berada di areal Hak Guna Usaha No. 1 Tahun 1980/Desa Sukaraja seluas 954 Ha (sembilan ratus lima puluh empat hektar). Sedangkan menurut Sopian Pohan sebagai Tergugat, ia mendalilkan tidak memiliki tanah seluas ± 4 Ha (kurang lebih empat hektar) karena Sopian Pohan hanya memiliki tanah seluas 11.914 M² (sebelas ribu sembilan ratus empat belas meter persegi) berdasarkan Sertipikat Hak Milik Nomor : 399/Desa Simpang Empat, terbit tahun 2001 atas nama Sopian Pohan. Adapun metode penelitian yang digunakan adalah metode penelitian yuridis normatif yang bersifat deskriptif analitis. Pendekatan penelitian yang digunakan adalah pendekatan perundang-undangan (statute approach) dan pendekatan studi kasus (case study approach). Data yang dipakai dalam penelitian ini adalah bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. Teknik pengumpulan data yang digunakan adalah library research atau studi pustaka. Data yang diperoleh dalam penelitian ini dianalisis secara kualitatif. Berdasarkan penelitian ini bahwa Majelis Hakim memutuskan untuk mengabulkan Gugatan Penggugat untuk sebagian, menyatakan demi hukum areal kebun sawit seluas + 4 Ha (kurang lebih empat hektar) di dalam satu hamparan areal HGU Nomor 1 Tahun 1980/Desa Sukaraja atas nama PT. Padasa Enam Utama adalah sah milik PT. Padasa Enam Utama, dan menyatakan penggarapan yang dilakukan Sopian Pohan merupakan perbuatan melawan hukum sehingga segala surat-surat yang berada di tangan Sopian Pohan yang berhubungan dengan objek perkara tersebut dinyatakan tidak sah dan tidak mempunyai kekuatan hukum. Walaupun amar putusan tidak menyebutkan Nomor Sertipikat Hak Milik No. 399 atas nama Tergugat, namun menyatakan tidak sah segala surat-surat yang berada di tangan Tergugat. Dengan kata lain Sertipikat Hak Milik No. 399, terbit tanggal 6 September 2001 atas nama pemegang hak Sopian Pohan seluas 11.914 M2 (sebelas ribu sembilan ratus empat belas meter persegi) juga termasuk yang dinyatakan tidak sah dan tidak mempunyai kekuatan hukum, berikut segala surat-surat yang menjadi alas hak/dasar penerbitannya sehingga kedudukannya menjadi lebih lemah daripada Hak Guna Usaha Penggugat dan kepastian hukumnya tidak tercapai.
UPAYA KEMENTERIAN AGRARIA DAN TATA RUANG BADAN PERTANAHAN NASIONAL SEBAGAI MEDIATOR DALAM PENANGANAN SENGKETA PERTANAHAN: Studi Kantor Pertanahan Kabupaten Simalungun Sarah Romauli Aruan; Muhammad Yamin; Rosdinar Sembiring
Jurnal Media Akademik (JMA) Vol. 2 No. 9 (2024): JURNAL MEDIA AKADEMIK Edisi September
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i9.780

Abstract

Tanah memiliki arti penting bagi setiap kehidupan manusia, namun tanah juga dapat menjadi sumber sengketa/konflik. Indonesia sebagai negara hukum memberikan mekanisme penyelesaian sengketa/konflik yang berkaitan dengan pertanahan. Mediasi merupakan salah satu alternative selain berperkara dipengadilan untuk menyelesaikan konflik/sengketa antara masyarakat. Sekarang ini terdapat mediasi yang dilakukan oleh Kementerian Agraria Dan Tata Ruang / Badan Pertanahan Nasional (ATR/BPN) yang orientasinya ialah untuk mempercepat proses penyelesaian konflik pertanahan. Penelitian ini ditujukan untuk menjawab dan menjelaskan permasalahan tentang tugas, mekanisme dan kekeuatan hukum pelaksanaan mediasi yang dilakukan oleh Kementerian ATR/BPN sebagai Mediator dalam penanganan sengketa pertanahan di Kantor Pertanahan kota Pematangsiantar dan Kantor Pertanahan Kabupaten Simalungun. Penelitian ini menggunakan jenis penelitian yuridis normatif dengan pendekatan kasus. Mediasi yang dilaksanakan di Kantor Pertanahan kota Pematangsiantar dan Kantor Pertanahan Kabupaten Simalungun pada dasarnya dilakukan melalui permohonan pihak yang bersengketa dan akan diselesaikan apabila para pihak dapat dengan itikad baik melaksanakan proses mediasi dan hasil mediasi yang dilakukan pada dasarnya memiliki kekuatan sebagai halnya putusan pengadilan yang bersifat final dan mengikat. Mediasi yang dilakukan oleh Pantor Pertanahan kota Pematangsiantar dan Kantor Pertanahan Kabupaten Simalungun pada dasarnya sangat efektif dalam menyelesaikan kasus sengketa/konflik pertanahan yang ada dimasyarakat. Namun ke depan diharapkan sengketa/konflik pertanahan yang diselesaikan oleh Kantor Pertanahan kota Pematangsiantar dan Kantor Pertanahan Kabupaten Simalungun tidak dibatasi dan dapat semakin banyak lagi penyelesaian dilakukan melalui proses mediasi.
Analisis Efektivitas dan Desain Pelaporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Pada Kafil Cell Anjasmara Anjasmara; Muhammad Yamin; Rina Novianty
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 4 No. 1 (2025): Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v4i1.3953

Abstract

This research analyzes the effectiveness and design of Kafil Cell's financial reporting based on the Financial Accounting Standards for Micro, Small and Medium Entities. Using qualitative descriptive methods with interviews and documentation, this research found that Kafil Cell's financial reporting was not fully in accordance with financial accounting standards for micro, small and medium entities, only focusing on profit and loss statements without balance sheets and notes to financial statements. Reporting ineffectiveness can be seen from untimeliness, lack of completeness of information, and manual recording. A more structured reporting design based on accounting standards will help increase financial transparency and accountability. This research provides recommendations for implementing a more structured recording system and adjusting the financial report format to comply with standards.
Filsafat Pendidikan Dalam Pengembangan Sains Berbasis Kearifan Lokal Asrorul Azizi; Rindu Rahmatiah; Muhammad Sarjan; Hamidi Hamidi; Mulia Rasyidi; Muh. Zaini Hasanul Muttaqin; Agus Muliadi; Yusran Khery; Iswari Fauzi; Muhammad Yamin; Bakhtiar Ardiansyah; Sudirman Sudirman
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 1 No. 3 (2022): September: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.532 KB) | DOI: 10.55606/jhpis.v1i3.543

Abstract

Humans have the ability to think and always try to improve their knowledge. Human nature is naturally full of curiosity so humans are always looking for answers to their curiosity. Humans seek answers to their curiosity through knowledge, and through knowledge will lead to its own satisfaction according to the demands of the times. The knowledge gained is not only knowledge, but is emphasized on knowledge and truth. Learning everything by studying the right scientific foundation is one of the efforts made by humans to obtain the truth. This study aims to determine the nature of the philosophy of education in the development of science based on local wisdom. The surrounding nature gives birth to local wisdom that is unique and is a potential in the development of science. Science or science which includes physics, chemistry, biology using scientific steps, scientific thinking, and using scientific frameworks. This is the beginning of the philosophy of science used to study, uncover, and solve scientific problems for human life. This study discusses the importance of a person in developing science based on local wisdom as a means of maintaining natural resources, culture, customs that exist in people's lives.
Analisis Metode Penentuan Biaya Produksi Pada PT. Sinergi Gula Nusantara Pabrik Gula Camming Kabupaten Bone Catriani; Muhammad Yamin; Masyhuri
Journal of Mandalika Literature Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i3.4916

Abstract

This study aims to analyze the effectiveness of the full costing method in describing production costs and identifying the advantages and disadvantages of implementing the full costing method at PT. Sinergi Gula Nusantara Camming Sugar Factory, Bone Regency. This company is one of the sugar factories engaged in the agribusiness sector, with a production process that includes processing sugar cane into granulated sugar that is ready for consumption. This study uses a descriptive quantitative approach, with data collection techniques in the form of observation, interviews with the company and documentation of financial reports for the period 2023 - 2024. The results of the study indicate that the application of the full costing method in describing production costs at PT. Sinergi Gula Nusantara Camming Sugar Factory, Bone Regency is still less effective. This is because there are still several fixed cost components that are not allocated, such as depreciation costs for heavy equipment and depreciation costs for plant transportation equipment. In addition, the Camming Sugar Factory does not group in detail whether these costs are included in the categories of raw material costs, direct labor costs and factory overhead costs and this method tends to produce higher production costs, thus impacting the competitiveness of product prices in the market. Based on these findings, it is recommended that Camming Sugar Factory make improvements in the cost recording and reporting system that clearly separates the components of raw material costs, direct labor costs and factory overhead costs and records each cost component in detail so that the company can manage costs accurately and competitively
Analisis Biaya Pertanian dengan Metode Matteseng berdasarkan PSAK 406 tentang Musyarakah (Studi desa Unra Kec. Awangpone Kab. Bone) Hilyatul Aulia; Muhammad Yamin; Muhammad Abdi Buhasyim
Journal of Mandalika Literature Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i3.4922

Abstract

This study aims to analyze the determination of agricultural costs using the matteseng method and its relevance to PSAK 406. This research employs a qualitative method with a field approach, involving interviews, observation, and documentation with the community in Unra Village. The results show that in the Matteseng method, all production costs are generally borne by the cultivators, in line with the mukhabarah contract. Cost components vary depending on the season, with a significant spike in irrigation costs during the dry season due to the additional water needs. The relevance of the matteseng method to PSAK 106 concerning musyarakah lies in the initial agreement, profit-sharing, and the rights and obligations of each landowner party as passive partners and cultivators as active partners. This practice upholds the principles of fairness, agreement, and risk-sharing, except in the aspects of reporting and recording
Analisis Etika Pemasaran Syariah dalam Pengelolaan Usaha Franchise Gen Z (Studi Kasus pada Usaha Es di Indonesia di Jl. Sukawati Kabupaten Bone) Silvianti. S; Muhammad Yamin; Rahma Hidayati Darwis
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3781-3797

Abstract

This research aims to analyze and describe the implementation of Islamic marketing ethics in the management of franchise businesses operated by Generation Z, with a case study on Es Teh Indonesia business located on Jl. Sukawati, Bone Regency. The approach used is qualitative with field research methods. Primary and secondary data were obtained through in-depth interviews with owners and employees, direct observation of business activities, and analysis of internal documents. Data validity was strengthened through source and method triangulation techniques. The research results show that Es Teh Indonesia business has implemented Islamic marketing ethics in a real and structured manner. The principle of Tauhid (Unity) is manifested through the use of halal raw materials, price transparency, avoidance of riba (usury), and awareness of paying zakat. The principle of Honesty is evident in information transparency, acknowledgment of mistakes, and prompt and appropriate handling of customer complaints. The principle of Acting Fairly is reflected in equal treatment of customers and employees, consistent pricing, and stakeholder involvement in decision-making. The principle of Serving with Humility is reflected in the friendly, polite, and solution-oriented attitude of employees in providing services. The implementation of these four principles of Islamic marketing ethics is not applied partially, but is functionally integrated in all aspects of franchise business management, including planning, organizing, actuating, and controlling. This integration contributes to the formation of a positive image, increased customer trust, and business sustainability amid competitive market competition.
Pengaruh Digitalisasi Zakat Terhadap Penerimaan Dana Zakat Melalui Kepercayaan Masyarakat Sebagai Variabel Intervening: Studi Pada Wahdah Inspirasi Zakat Bone Nur Aulia Asrani; Muhammad Yamin; Masyhuri Masyhuri
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v3i2.4097

Abstract

This study aims to analyze the impact of zakat digitalization on public trust and zakat fund collection, as well as the role of public trust as an intervening variable in this relationship. Conducted at Wahdah Inspirasi Zakat (WIZ) Bone, a zakat institution that has implemented a digital system, this research employs a quantitative approach using Partial Least Square (PLS) analysis with data from 100 purposively selected muzakki, collected through questionnaires and analyzed using SmartPLS 4.0. The findings indicate that zakat digitalization positively and significantly influences public trust but does not directly affect zakat fund collection. However, public trust has a positive and significant impact on zakat fund collection and serves as an intervening variable, highlighting its key role in enhancing the effectiveness of zakat digitalization. Therefore, zakat institutions should improve transparency, accountability, and security in digital systems while increasing outreach and education to encourage more muzakki to utilize digital zakat services.
Pengaruh Efektivitas Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Pada Kantor Kementerian Agama Kabupaten Bone Andi Sari Ayu Juniarti S; Muhammad Yamin; Masyhuri
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 5 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Mei 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i5.297

Abstract

The purpose of this study was to determine the effect of the Application of Government Accounting Standards on the Quality of Financial Statements. This type of research is quantitative research with data collection through questionnaires, samples were taken 36 respondents with simple linear regression test techniques. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires, namely data obtained directly from the object of research. The results of research that has been conducted related to the effect of the effectiveness of the application of government accounting standards on the quality of government financial reports show that the significance test also shows that the t value (3.946) is greater than the t table value (2.032) and the significance value (0.000) is smaller than 0.05. Therefore, the variable effectiveness of the application of government accounting standards on the quality of government financial statements has a positive and significant effect on the quality of government financial statements. Based on the results of the coefficient of determination (R-Square) obtained of 0.314 or 31.4%, thus it can be said that the effect of the effectiveness of the application of government accounting standards on the quality of financial statements is 31.4%, which means that it is very influential.
FACTORS INFLUENCING INVESTORS TO ADOPT THE SHARIA ONLINE TRADING SYSTEM : AN EMPIRICAL EVIDENCE IN THE ISLAMIC INDONESIAN STOCK EXCHANGE Thasrif Murhadi; Muhammad Yamin; Amelia Rahmi; Naifa Fajarna
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3228

Abstract

The study aims to identify the factors influencing the intention to adopt Sharia Online Trading System (SOTS) by stock investors in Indonesia. It uses structured questionnaires for data collection. Moreover, the data is obtained from the sharia stock investors using SOTS for stock trading. Out of 385 questionnaires completed by the respondents, only 336 were usable. The data was then processed using SEM Amos. The results of the study show that perceived usefulness, social norm and relative advantage have a positive and significant effect on the adoption of SOTS by stock investors. However, perceived ease of use and perceived riskiness do not have a significant effect on the adoption of SOTS by stock investors. For more diverse results, future researchers can expand the scope of respondents. Another factor, i.e., religiosity, can be used as a moderation in future research; it also needs to be explored by adding other variables such as trust, perceived cost, etc. This study provides some information about the factors influencing the intention to adopt SOTS by stock investors. In addition, the results of this study can be a reference for stock brokers in developing SOTS to attract more stock investors to adopt SOTS. Furthermore, for stock market regulators, they can make policies and regulations to encourage the increased use of SOTS. According to the literatures read by the author, there is no previous research discussing the factors that influence the adoption of SOTS in the sharia stock market.
Co-Authors Abd. Harris Abd. Rahim Lubis Abdul Syukur Abdul Syukur Abdul Wahab Jufri Abdulahanaa Aflah Aflah Agus Muliadi Amelia Rahmi Amila Dini Istiqomah Amrullah Anak Agung Gede Sugianthara Andi Arif Pamessangi Andi Kasmawati Andi Patimbangi Andi Sari Ayu Juniarti S Anjasmara Anjasmara Asmawi Asmawi Asrorul Azizi Azizah, Andi Tenri Gading Nurul Azkiya Awaliah Bachtiar Ardiansyah Bakhtiar Ardiansyah Batubara, Efira Andiyani BUDIMAN GINTING Catriani D Henky Lesmana David Candra Birawidha Didik Santoso Diego Putra Dewangga Edi Wibowo Kurniawan Elisa Ginsel Popang Elisa Ginsel Popang Faisal Akbar Fauziah Zainudin Florence Margareth Hilda Harefa Goklas Mario Sitindaon Gold Sunday Chukwuemeka Grahmayanuri, Novria Gunawan Gunawan Hamidi Hamidi HASIM PURBA Hilyatul Aulia Horas Marihot Silitonga Ihwan Arifuddin Iswari Fauzi Iswari Pauzi Jamaluddin Jamaluddin Jamaluddin Joni Rokhmat Jumadi Kaswia Kaswia Khairuddin - KHAWARDI, LUCY Kristi Agust Kurniawan Putra Kusno Isnugroho Laksono Trisnantoro LINDA EFRINA Mahrus Mahrus Maria Kaban Masyhuri Masyhuri Masyhuri Mirza Antoni Muh. Zaini Hasanul Muttaqin Muhammad Abdi Buhasyim Muhammad Al Muttaqii Muhammad Febriansyah Ibrahim Muhammad iklas Muhammad Sarjan Mujibu Rahman mujibu rahman jibu MULIA RASYIDI Naifa Fajarna Nasruddin Nasruddin Naufaldy Surya Darma Nur Aulia Asrani Nur Fakhrunnisaa Pusaka, Semerdanta Rahma Hidayati Darwis Rina Novianty Rindu Rahmatiah Riswani Riswani Rosdinar Sembiring Rosnidar Sembiring Sarah Romauli Aruan Saripin ' Silvianti. S Siti Eliza Sri Nurhidayati Sri Subarinah Sri Wahyuni Sudirman Sudirman Sudirman Sudirman SUPRAYITNO Syafei Syafei Syarif Hidayatullah Pulungan Tabita Wahyu Triutami Thasrif Murhadi Tita Syahri Ramadhani Umrah Sikki Wahira Yefrizawati Yusran Khery Yusup Hendronursito