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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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Analisis Penetapan Harga Pokok Penjualan Dengan Menggunakan Metode Rata-Rata (Average) Dalam Pengendalian Persediaan Barang (Studi Pada Toko Mulya Tani) Azkiya Awaliah; Muhammad Yamin; Andi Patimbangi
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.v6i3.5241

Abstract

This thesis discusses the analysis of determining the cost of goods sold using the average method in controlling inventory at the Mulya Tani Store. The purpose of this study is to determine the use of the average method in determining the cost of goods sold in controlling inventory at the Mulya Tani Store. The type of research used in this study is field research and seen from the data analysis, this research is a qualitative study. Data collection techniques through interviews, observation, and documentation. Data analysis used is qualitative data analysis with the stages of data reduction, data presentation and presentation of conclusions. The study shows that the use of the average method in determining the cost of goods sold at the Mulya Tani Store has a positive impact on inventory control and operational efficiency. This method simplifies the recording of incoming and outgoing goods, simplifies the calculation of COGS, and helps maintain the stability of selling prices amidst fluctuations in purchasing prices from suppliers. Although recording is still done manually due to the limited technological knowledge of the owner, this method is considered practical and appropriate for the type of business being run. Both the owner and employees agree that this method facilitates reporting, purchasing planning, and staff training.
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
Journal of Management and Creative Business Vol. 3 No. 2 (2025): April : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i2.4098

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 Kualitas Pembiayaan Murabahah terhadap Kepuasan Nasabah pada Bank Syariah Indonesia Kcp. Watampone Kaswia Kaswia; Muhammad Yamin; Rina Novianty
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: 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.v4i2.5138

Abstract

This study aims to analyze the influence of murabahah financing quality on customer satisfaction at Bank Syariah Indonesia Sub-Branch Office (KCP) Watampone. The background of this research is based on the importance of the quality of financing services in increasing customer satisfaction as an indicator of the success of Islamic banking. The method used is a quantitative approach with a survey research type. The research sample amounted to 100 respondents who were selected using the nonprobability sampling technique using the stratified random sampling method. The research instrument was in the form of a questionnaire that was distributed directly to the respondents, and the data was analyzed using classical assumption tests, statistical tests, and hypothesis tests with the help of SPSS software. The results of the study show that the quality of murabahah financing has a positive and significant effect on customer satisfaction, with a contribution of 80.8%. These findings show that the quality of murabahah financing is the dominant factor in determining the level of customer satisfaction. This research provides a theoretical contribution to the development of Islamic banking literature, as well as practical implications for the management of Bank Syariah Indonesia to prioritize improving the quality of murabahah financing as the main strategy in building customer loyalty and achieving competitive advantage. Recommendations are given for banks to continue to improve aspects of transparency, process ease, and service in murabahah financing to increase customer satisfaction and trust.
PEMBELAJARAN IPA BERVISI SETS UNTUK PEMBANGUNAN BERKELANJUTAN DALAM TINJAUAN FILSAFAT Mulia Rasyidi; Muhammad Sarjan; Agus Muliadi; Asrorul Azizi; Hamidi Hamidi; Iswari Fauzi; Muhammad Yamin; Muh. Zaini Hasanul Muttaqin; Bakhtiar Ardiansyah; Rindu Rahmatiah; Sudirman Sudirman; Yusran Khery
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 2 No. 3 (2022): September : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v2i3.588

Abstract

. Perkembangan dunia di era globalisasi atau di abad dua puluh satu ditandai dengan adanya pemanfaatan teknologi informasi dan komunikasi dalam berbagai aktivitas kehidupan Teknologi mampu menghubungkan daerah daerah di berbagai belahan dunia yang melampaui sekat-sekat geografis sehingga pola dunia menjadi tanpa batas. Perkembangan di abad ini juga tentunya akan berdampak pada dunia pendidikan. Proses pembelajaran tentunya harus beradaptasi dengan perubahan. Kehadiran ICT (Information, Communication, and Technology) dalam dunia pendidikan, menuntut siswa untuk kreatif, inovatif, berfikir kritis serta metakognitif sehingga siswa memiliki kemampuan berkomunikasi dan bekerja kolaborasi (berkelompok) dengan harapan bahwa pengetahuan dan keterampilan yang diperoleh dapat dijadikan bekal hidup di masyarakat yang memiliki karakter baik lokal maupun global dan dapat dipertanggung jawabkan secara personal maupun sosial masyarakat.
Local Language as Social Capital: A Sociolinguistic Study in Building the Cohesion of a Multicultural Society Gold Sunday Chukwuemeka; Muhammad Yamin
International Journal of Social Sciences and Humanities Vol. 3 No. 3 (2025): International Journal of Social Sciences and Humanities
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ijssh.v3i3.1516

Abstract

Local languages are one of the important instruments in building social cohesion in a multicultural society. In Indonesia, regional language diversity not only functions as a means of communication, but also as social capital that strengthens social ties, collective identity, and solidarity between citizens. This study aims to analyze the role of local languages in building the cohesion of multicultural communities through a sociolinguistic perspective. The research was conducted with a qualitative approach through literature studies, text analysis, and comparative studies of several practices of using local languages in social interactions. The results of the study show that local language is a symbol of identity that strengthens a sense of belonging in a certain community as well as a means of identity negotiation in a multicultural context. On the other hand, local languages play a role in building social networks based on common beliefs and norms that strengthen social solidarity. However, challenges arise when local languages experience a decline in function due to the dominance of national and global languages. Therefore, the preservation of local languages through education, media, and cultural activities needs to be strengthened to maintain its role as social capital. This study emphasizes that local languages are not only cultural heritage, but also a strategic instrument to strengthen social cohesion in the midst of the plurality of Indonesian society.
ANALISIS HUKUM PERALIHAN HAK ATAS TANAH BERSETIFIKAT HAK MILIK DENGAN SURAT DIBAWAH TANGAN (STUDI PUTUSAN NOMOR 30/PDT.G/2020/PN NABIRE) Syarif Hidayatullah Pulungan; Muhammad Yamin; Rosnidar Sembiring; Yefrizawati, Yefrizawati
JOURNAL OF LAW AND NATION Vol. 3 No. 1 (2024): FEBRUARI
Publisher : INTELIGENSIA MEDIA

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

Abstract

Transfer of land rights is the transfer of land rights from the old right holder to the new right holder according to the provisions of the applicable laws and regulations. There are 2 (two) ways of transferring land rights, namely transfer and transfer. The transfer of rights to land that has been certified as ownership should be carried out by means of a legal act of sale and purchase carried out before a public official, namely the PPAT, which has the authority to make authentic deeds regarding land rights or ownership rights to apartment units. The transfer of land rights that have been certified as ownership through an agreement with a private letter still has legal force and can be used as evidence in court. However, it is not as strong and complete as an authentic deed made before a public official. This research method uses a Normative Juridical research type which is descriptive analytical in nature. The data source uses secondary data sources using legal materials, namely primary legal materials, secondary legal materials and tertiary legal materials using library research data collection techniques (Library Research) and the data collection tool in this research is document study. The results of the research show that the transfer of title to land with certificate of ownership with a private letter still has valid legal force, based on the laws in force in Indonesia. Regarding land matters, there are 3 (three) forms of law that can be used as guidelines, namely the Basic Agrarian Law (UUPA), the Civil Code (KUHPerdata) and Customary Law. The transfer of land rights based on customary law is considered valid if it does not conflict with applicable laws and regulations according to the legal hierarchy. Legal protection for legal subjects who carry out legal acts of transferring title to certified land with private documents will be guaranteed and protected by the state as long as it can be proven in the judicial process. The essence of this case is that there was an unlawful act committed by one of the parties as the seller which resulted in an error which violated the statutory regulations, there was a loss experienced by the other party as the buyer of the plot of land so that the buyer was unable to carry out the process of changing the name of the a quo land. the. The legal basis is that there is an unlawful act against the conditions for the validity of an agreement written in article 1320 of the Civil Code.
PENDIDIKAN IPA BERVISI SETS DALAM FILSAFAT MULTIDIMENSI Mulia Rasyidi; Muhammad Sarjan; Agus Muliadi; Asrorul Azizi; Hamidi Hamidi; Iswari Fauzi; Muhammad Yamin; Muh. Zaini Hasanul Muttaqin; Bakhtiar Ardiansyah; Rindu Rahmatiah; Sudirman Sudirman; Yusran Khery
Al Yazidiy Jurnal Sosial Humaniora dan Pendidikan Vol. 4 No. 2 (2022): Al Yazidiy : Jurnal Sosial Humaniora dan Pendidikan
Publisher : Islamic Sharia Coll

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (64.328 KB) | DOI: 10.55606/ay.v4i2.32

Abstract

Pengetahuan yang dimiliki seseorang pada dasarnya berupa konsep-konsep. Konsep-konsep ini diproleh individu sebagai hasil berinteraksi dengan lingkungan. Dengan konsep-konsep dapat disusun suatu prinsip, yang dapat digunakan sebagai landasan dalam berpikir. Asy’ari (2006) menyatakan bahwa pembelajaran IPA pada hakikatnya mencakup beberapa aspek yaitu faktual, keseimbangan antara proses dan produk, aktif melakukan investigasi, bepikir deduktif dan induktif, pengembangan sikap, oleh karena itu IPA merupakan ilmu empirik yang membahas tentang fakta dan gejala alam maka dalam pembelajarannya harus faktual, artinya tidak hanya secara verbal sebagaimana terjadi pada pembelajaran secara tradisional.
AN ANALYSIS OF STUDENTS’ DIFFICULTIES IN SPEAKING PRACTICE GRAHMAYANURI, NOVRIA; KHAWARDI, LUCY; LINDA EFRINA; BATUBARA, EFIRA ANDIYANI; SRI WAHYUNI; MUHAMMAD YAMIN
ETERNAL (English, Teaching, Learning and Research Journal) Vol 11 No 01 (2025): Volume 11, Number 01, June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

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

Abstract

This study explores the difficulties faced by second-semester Islamic Education (PAI) students at STAI Al-Hikmah Medan in practicing English speaking. Employing a qualitative descriptive approach, data were collected through semi-structured interviews with five students. The analysis revealed five major themes: (1) limited vocabulary and grammar mastery, (2) speaking anxiety and fear of making mistakes, (3) lack of speaking practice opportunities, (4) peer pressure and unsupportive classroom environments, and (5) absence of contextual and real-life speaking applications. Students expressed challenges not only in linguistic competence but also in psychological readiness and cultural relevance of the speaking materials. This research contributes a new perspective by focusing on students in a religious academic context, highlighting the importance of integrating culturally relevant content and fostering supportive learning environments. Recommendations include increasing the frequency of speaking practice, incorporating Islamic-themed speaking materials, and creating psychologically safe spaces for language learners.
Strategies For Implementing Activity Priority Analysis (APK) To Achieve Good Governance In Indonesia Ihwan Arifuddin; Jumadi; Muhammad Yamin; Wahira; Andi Kasmawati
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1283

Abstract

Local government budgets in Indonesia often fail to translate planned development objectives into actual outcomes. This study investigates how entrenched budget politics – the interplay of political interests, corrupt networks, and weak fiscal rules – creates a persistent gap between planned and actual budgets. A review of recent studies shows that pervasive “budget leakage” and interest-group capture divert public funds away from priority services and misallocate scarce resources. We articulate the research gap: while public financial management is well studied, few analyses focus on the political dynamics of local budgeting or why reforms fail to curb corruption. Using Dunn’s policy evaluation framework (with criteria such as effectiveness, efficiency, adequacy, responsiveness, and appropriateness), we propose a systematic evaluation of local budgets. We empirically analyze Indonesian subnational deficits (exceeding statutory caps) to illustrate flawed fiscal policies. We then explore the causes of misaligned programs: incumbent leaders exploit loopholes (e.g., padded grants in election years) and finance deficits for votes. We demonstrate how the current planning system allows for political capture by citing examples of inflated project lists and unimplemented “ghost” programs. As a solution, we describe an Activity Priority Analysis (APK) – a multi-stakeholder, evidence-based budgeting process where government, academia, and civil society collaboratively vet and rank programs. We outline the evaluation steps using Dunn’s criteria to judge budget outcomes. The diagrams illustrate the proposed APK workflow.
PEMBATALAN SURAT PERNYATAAN PELEPASAN HAK ATAS TANAH (SPPHT) DIBUAT PEWARIS DIHADAPAN CAMAT OLEH AHLI WARIS (STUDI PUTUSAN NOMOR 2/PDT.G/2015/PN.SKL) Kurniawan putra; Muhammad yamin; Maria kaban; Aflah Aflah
Jurnal Intelek Insan Cendikia Vol. 1 No. 8 (2024): Oktober 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Salah satu kasus yang terjadi di Kabupaten Aceh Singkil tentang pembatalan Surat Pelepasan Hak atas Tanah yang dilakukan oleh Para ahli Waris terhadap Pelepasan Hak Atas Tanah yang dilakukan oleh Pewaris dihadapan Camat Pulau Banyak yang kegunaan tanah tersebut dibangun Gedung Sekolah Menengah Umum (SMU) Pulau Banyak. Kasus ini telah diajukan oleh para Ahli Waris ke Pengadilan Negeri Singkil. maka diperlukan penelitian yang berkaitan dengan pembatalan surat pernyataan pelepasan hak atas tanah (sppht) dibuat pewaris dihadapan camat oleh ahli waris (studi putusan nomor 2/pdt.g/2015/pn.skl). Bagaimana ketentuan Surat Pernyataan Pelepasan Hak Atas Tanah (Sppht) yang dibuat Pewaris di hadapan Camat. Bagaimana kekuatan hukum Surat Pernyataan Pelepasan Hak Atas Tanah (Sppht) yang dilakukan di hadapan Camat. Bagaimana analisa pertimbangan dan keputusan hakim berkaitan pembatalan surat Pelepasan Hak Atas Tanah (Sppht) yang dibuat pewaris dihadapan camat oleh ahli waris berdasarkan putusan Nomor 2/Pdt.G/2015/PN.SKL Penelitian tesis ini bersifat deskriptif analisis, jenis penelitian yang digunakan adalah penelitian hukum normatif. Sumber data yang digunakan adalah sumber data sekunder. Teknik pengumpulan data dan Alat pengumpulan data yang digunakan adalah dengan membaca dan menelaah berbagai literatur dan bahan baca serta analisis data yang digunakan adalah analisis data kualitatif. Pada prinsipnya pelepasan hak atas Tanah dapat dibuat oleh Notaris dan Camat. Berdasarkaan Pasal 27 Undang-undang Pokok Agraria Nomor 5 Tahun 1960 huruf a angka 2 menentukan Hak milik hapus bila penyerahan dengan sukarela oleh pemiliknya. Pembuatan Surat Pernyataan Pelepasan Hak Atas Tanah merupakan salah satu kewenangan seorang Camat berdasarkan Pasal 131 ayat (3) Permen Negara Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Nomor 3 Tahun 1997 tentang Ketentuan Pelaksanaan Peraturan Pemerintah Nomor 24 Tahun 1997 tentang Pendaftaran Tanah. Akta yang dibuat oleh Camat selaku Pejabat Pembuat Akta Tanah (PPAT) Sementara merupakan akta otentik yang mengikat terhadap para pihak dan menjadi bukti yang sempurna di depan pengadilan.Pertimbangan hukum majelis hakim dalam perkara Nomor 2/PDT.G/2015/PN.SKL Hakim menyatakan gugatan Penggugat tidak dapat diterima (niet onvankelijk verklaard) karena syarat formil gugatan tidak terpenuhi
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