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Islamic Boarding School Accounting Practices in the Framework of Realizing the Quality of Islamic Boarding School Financial Reports Zalikha; Ivvon Septina Bella; Noviyanti; Murni; Zulfahmi
IJCS: International Journal of Community Service Vol. 1 No. 2 (2022): IJCS: International Journal of Community Service
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.516 KB) | DOI: 10.55299/ijcs.v1i2.230

Abstract

The Aceh government designated Bireuen Regency as a santri city which was declared to coincide with the commemoration of the 6th National Santri Day (HSN) on October 22, 2020. This was done because Bireuen Regency is an area that has the largest number of Islamic boarding schools compared to other districts in Aceh with the number of santri which reached 51 thousand people. IAI has issued a financial reporting standard for Islamic Boarding Schools, namely Islamic Boarding School Accounting Guidelines which became effective in May 2018 which aims to facilitate Islamic Boarding Schools in preparing their financial reports, and can provide added value for the progress of Islamic Boarding Schools. The goal to be achieved in this program is how to apply the skills of SMPS Islam Darul 'Ulum Tanoh Mirah administrators so that they have skills regarding accounting practices based on Islamic Boarding School. The method used is Participatory Based learning, namely learning activities that involve teams and partners starting from the planning, implementation, monitoring and evaluation stages of the program. The activity plan is carried out in the form of accounting and management learning and training which is carried out both in theory and practice. The method used is Participatory Based learning, namely learning activities that involve teams and partners starting from the planning, implementation, monitoring and evaluation stages of the program. The activity plan is carried out in the form of accounting and management learning and training which is carried out both in theory and practice.
Comparison of Criminal Sanctions for Drugs Abusers in Indonesian Positive Law and Islamic Law Zulfahmi
Journal of Sharia and Legal Science Vol. 2 No. 2 (2024): Journal of Sharia and Legal Science
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/jsls.v2i2.646

Abstract

Drug misuse is a crime that has far-reaching ramifications and devastates the generations of any nation. The growing prevalence of drug usage, particularly among young people, presents a serious danger to public health, social cohesiveness, and the economic well-being of Indonesia. This study combines normative legal methodology with a comparative approach to compare the positive legal system in Indonesia with Islamic law about the topic of drug usage. The results of this writing indicate that positive law in Indonesia imposes fixed penalties based on Law Number 35 of 2009 concerning Narcotics, which vary depending on the type and level of narcotics abuse, with the heaviest sanctions being imprisonment and/or life imprisonment or the death penalty, in addition to fines. Meanwhile, Islamic law allows for a flogging punishment of 40 lashes, coupled with the judge's discretion in imposing penalties commensurate to the seriousness of the offender's crimes, reflecting the moral and religious components of drugs addiction. Both legal systems attempt to fight drug use but highlight the necessity for a balanced approach between severe law enforcement and extensive prevention and rehabilitation initiatives. The success of this technique continues to be contested, underlining the necessity for collaboration between law enforcement and social and educational efforts to adequately combat drug addiction.  
Komunikasi Ammatoa dan pemerintah desa dalam pemberian sanksi terhadap pelanggaran Pappasang di desa tanah towa Zulfahmi; H. Nashiruddin pilo; Syarifa Raehana
KENDALI: Economics and Social Humanities Vol. 2 No. 3 (2024): KENDALI: Economics and Social Sciences Humanities, Maret 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v2i3.543

Abstract

Komunikasi merupakan sebuah proses iteraksi atau dialektika antara satu dengan yang lain. Yang dimana sebuah gagasan di alihkan dari suatu sumber baik itu oerindividu maupun kelompok, dengan tujuan untuk mengubah alur proses komunikasi tiap individu yang biasanya berbeda antara satu dengan yang lainnya. Tergantung dimana seseorang itu berada. Cara berkomunikasi dalam hal ini adalah dengan berdialog secara tatap muka yakni suatu proses yang di lakukan oleh pihak pemerintah dan masyarakat baik itu untuk menemukan jawaban agar kedepannya dapat menemukan solusi yang efektif tentang cara Komunikasi Ammatoa dengan pemerintah desa dalam pemberian sanksi terhadap pelanggaran pappasang di desa tanah toa kecamatan kajang kabupaten bulukumba. Tujuan dari penelitian ini adalah untuk mengetahui komunikasi Ammatoa dengan pemerintah desa dalam pemberian sanksi terhadap pelanggaran pappasang di desa tanah towa kecamatan kajang kabupaten bulukumba. Adapun jenis penelitian ini adalah dengan menggunakan metode penelitian kualitatif dengan menggunakan metode analisis deskriptif. Dalam penelitian ini, sumber data primer dan sekunder dikonsultasikan. data primer dari tokoh masyarakat dan bahan sekunder yang diperoleh melalui buku, jurnal, dan pencarian referensi yang relevan dengan penelitian ini. Tiga pendekatan digunakan untuk memperoleh data: dokumentasi, wawancara, dan observasi. Ada tiga langkah yang terlibat dalam penerapan teknik pengelolaan dan analisis data: reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa langkah yang di gunakan Hasil penelitian menunjukkan bahwa Komunikasi Ammatoa dan Pemerintah Desa dalam pemberian sanksi terhadap pelanggaran “Pappasang”di kecamatan kajang kabupaten Bulukumba masih jarang terjadi diskusi, hal ini dilihat dari indikator (1) Aprehensi komunikasi , (2) Self- Disclosure , (3) Penilaian sosial , dan (4) Penetrasi sosial. Faktor Faktor penghambat keharmonisan yang dihindari pasangan beda agama yaitu (a) Labeling,  (b) Dichotomiying, dan (c) Assuming inflexibility.
Pengaruh Gaya Kepemimpinan Transformasional Kepala Sekolah Terhadap Motivasi Dan Kinerja Guru Di Sekolah Dasar Zulfahmi; Nurmalina; Imam Hanafi
MULTIPLE: Journal of Global and Multidisciplinary Vol. 2 No. 10 (2024): Oktober
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh gaya kepemimpinan transformasional kepala sekolah terhadap motivasi dan kinerja guru di sekolah dasar. Gaya kepemimpinan transformasional dikenal sebagai pendekatan kepemimpinan yang mampu menginspirasi, memotivasi, dan menciptakan lingkungan kerja yang positif dan inovatif. Dalam konteks pendidikan dasar, kepala sekolah yang menerapkan gaya kepemimpinan transformasional dapat meningkatkan motivasi dan kinerja guru, yang pada akhirnya berdampak pada kualitas pendidikan secara keseluruhan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian terdiri dari guru-guru sekolah dasar di Korwil Bantan. Data dikumpulkan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan dengan menggunakan teknik regresi sederhana untuk melihat pengaruh gaya kepemimpinan transformasional terhadap motivasi dan kinerja guru. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan gaya kepemimpinan transformasional kepala sekolah terhadap motivasi dan kinerja guru di sekolah dasar. Guru yang bekerja di bawah kepemimpinan transformasional menunjukkan tingkat motivasi yang lebih tinggi dan kinerja yang lebih baik dibandingkan dengan guru yang bekerja di bawah gaya kepemimpinan lainnya. Penelitian ini memberikan implikasi praktis bagi kepala sekolah dalam mengembangkan gaya kepemimpinan yang efektif untuk meningkatkan kualitas pendidikan di sekolah dasar
Pengaturan Anti-Terorisme dalam Hukum Positif Indonesia dan Hukum Pidana Islam: Suatu Studi Perbandingan Zulfahmi; Dina Dwi Anggraini
Muqaranah Vol 8 No 2 (2024): Muqaranah
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/41e2km10

Abstract

Terrorism is a global threat considered illegal under various legal systems, including in Indonesia. The country has faced several acts of terrorism that threaten national peace and security. This study aims to compare anti-terrorism regulations in Indonesian positive law and Islamic criminal law, as well as to evaluate the effectiveness of both. The research method used is normative legal research with a comparative approach, analyzing the similarities and differences in regulations, implementation, and effectiveness of anti-terrorism policies between the two legal systems. The results show that both Indonesian positive law and Islamic criminal law consider terrorism as a serious crime. Indonesian positive law, through Law No. 5 of 2018, provides a comprehensive legal framework with a focus on prevention and enforcement. Meanwhile, Islamic criminal law regards terrorism as jarimah hirabah with severe punishments according to the level of seriousness. The evaluation indicates the need for strengthened institutional coordination, legislative revisions, and enhancement of deradicalization programs and public education.
Contemporary Anti-Gratification Frameworks in State Islamic Religious Colleges: Strategic Pathways for Building a Competitive Civilization Zulfahmi; Muhamad Hasan Sebyar; Mualimin Mochammad Sahid
NUSANTARA: Journal Of Law Studies Vol. 3 No. 02 (2024): Nusantara: Journal of Law Studies
Publisher : Islamic Research Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17382105

Abstract

State Islamic Religious Colleges (PTKIN) play a strategic role in building a competitive and ethical civilization through the application of integrity values and the prevention of gratification practices. This contemporary research aims to introduce and explore the dynamics of effective gratification prevention, with a primary focus on innovative and adaptive strategies in PTKIN. Employing a qualitative approach that integrates literature review and case study methods, this study seeks to construct a comprehensive framework for contemporary anti-gratification governance within Islamic higher education. The findings reveal that the innovation of anti-gratification frameworks has been effectively institutionalized across several PTKIN, producing significant impacts on institutional competitiveness, ethical culture, and sustainable academic development. Integrity and transparency within the academic environment serve not only as preventive mechanisms against corruption but also as foundational elements for shaping a generation of morally conscious and globally competitive scholars. The academic contribution of this study lies in its contextual integration of Islamic ethical principles with contemporary governance practices, offering a transformative model for anti-gratification policy implementation in higher education. Furthermore, PTKIN has operationalized anti-gratification initiatives through various strategic actions, including the establishment of dedicated Research Centers, the incorporation of Anticorruption Education into curricula, capacity-building programs, socialization for students and academic staff, and active collaboration with the Corruption Eradication Commission (KPK). These efforts collectively demonstrate PTKIN’s commitment to fostering integrity-based education as a cornerstone of contemporary Islamic civilization.
Implikasi Hukum dan Perlindungan Hak Karyawan dalam Ketidakjelasan Status Pasca Berakhirnya Kontrak Kerja Khoirun Nisa, Ardina; Zulfahmi
YUDHISTIRA : Jurnal Yurisprudensi, Hukum dan Peradilan Vol. 2 No. 4 (2024): Desember
Publisher : Cv. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/yudhistira.v2i4.1531

Abstract

This paper analyzes the legal implications of unclear employee work status after the end of a Specific Time Work Agreement (PKWT) in Indonesia, as well as the protection of employee rights. The increasing use of PKWT as a form of flexible employment relationship often creates uncertainty about employee status after the contract ends, which affects employee welfare and creates legal risks for companies. This research aims to examine legal protection for post-contract PKWT employees, as well as the impact of unclear status on the company's welfare and compliance with employment law. The approach used is normative juridical and empirical. Through a normative juridical approach, this research examines legal regulations regarding PKWT, while an empirical approach explores facts in the field regarding the legal protection that employees receive. The research results show that there is a gap between applicable regulations and practice in the field. Even though the law regulates PKWT limits, many companies do not comply with these provisions, so employees often do not receive legal certainty after the contract ends. The conclusion confirms that legal protection for PKWT employees in Indonesia is still weak, especially regarding certainty of status after the contract ends. The suggestions given are increasing government supervision of the implementation of PKWT and revising stricter policies to ensure employee protection in accordance with the law.
Pendirian BMT Berbasis Masjid Sebagai Lembaga Pemberdaya Ekonomi Masyarakat Komarudin, Muhamad; Mardoni, Yosi; Zulfahmi; Suhartono; Munawar, Wildan; Pratomo, Muhammad Rasyid Guntur
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v4i3.16354

Abstract

Masjid dapat menjadi salah satu tempat untuk memberdayakan ekonomi masyarakat melalui kehadiran Baitul Maal wa Tamwil (BMT). Dengan BMT, masyarakat atau jamaah di sekitar masjid dapat memanfaatkan untuk menyimpan dana serta mengajukan pembiayaan dalam peningkatan usaha masyarakat. Tujuan kegiatan pengabdian ini adalah untuk memberikan pelatihan dan pendampingan dalam pendirian BMT berbasis masjid sebagai Lembaga pemberdaya ekonomi masyarakat. Metode pelaksanaan pengabdian menggunakan pendekatan The Training Cycle. Lokasi kegiatan bertempat di Desa Ciherang Pondok dengan focus peserta adalah pengurus dewan kemakmuran masjid yang akan menjadi pendiri dan pengurus BMT. Hasil pengabdian menunjukkan bahwa terdapat peningkatan pengetahuan dan keterampilan masyarakat yaitu 51,3 persen dari masyarakat yang mengikuti sosialisasi BMT. Selain itu, pendiri dan pengurus masjid yang mengikuti pelatihan juga mengalami peningkatan dalam keterampilan produk-produk penghimpunan dan pembiayaan yang akan digunakan oleh BMT. BMT yang didirikan juga sudah memiliki dokumen-dokumen yang digunakan untuk operasional BMT meliputi buku tabungan, formulir keanggotaan BMT, formulir setor modal awal, formulir permohnan pengajuan pembiayaan, dan formulir Surat pernyataan bagi calon anggota BMT.
Perubahan Sistem Politik Kerajaan Sawitto Pasca Perlawanan terhadap Kolonial Belanda (1905-1906) Zulfahmi; Musyarif; A. Nurkidam
Rihlah : Jurnal Sejarah dan Kebudayaan Vol 12 No 02 (2024): History and Culture
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/rihlah.v12i02.51797

Abstract

This study focuses on the Sawitto Kingdom’s resistance against the Dutch colonial government, emphasizing the conflict process between the kingdom and the colonial administration, as well as the impacts of that resistance. To examine this, the author employs a historical method consisting of four stages: data collection (heuristics), source criticism, interpretation, and historiography, with socio-political analysis. This research reveals that Sawitto's resistance in the early 20th century was driven not only by opposition to the mandatory taxed port policy that imposed import, export, and harbor duties but also by Dutch colonial interference in Sawitto's domestic affairs. Ultimately, the conflict was won by the Dutch Colonial Government, marking the integration of colonial power in Sawitto. This resulted in changes to the local political system, including the Dutch assumption of royal authority and the reduction of the Sawitto king’s role to a symbolic figure.
OPTIMALISASI MEDIA PEMBELAJARAN BERBASIS TRADISI LISAN ACEH UNTUK MENINGKATKAN KREATIVITAS, MOTIVASI, DAN KETERAMPILAN BERPIKIR KRITIS SISWA Teuku Muhammad Husni; Ichsan; Saniman Andri Kafi; Zulfahmi
JURNAL KREASI RAKYAT Vol. 3 No. 1 (2025): February - April
Publisher : Lembaga Riset dan Inovasi Kreyat Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64617/kreyat.v3i1.01-12

Abstract

This study explores the potential of Acehnese oral traditions, including fables, pantuns, and poems, as learning media to enhance students' creativity, motivation, and critical thinking skills. Using a qualitative approach, this study evaluates the effectiveness of these oral traditions in creating interesting, innovative, and meaningful learning experiences. This approach is expected to be an innovative solution to the challenges of contemporary education that often tend to ignore local cultural values ​​in their learning practices. This study uses a qualitative approach. In its implementation, this study combines several data collection methods, namely classroom observation, interviews with teachers, and analysis of teaching materials. The teaching materials used in oral tradition-based learning are also analyzed to identify cultural elements that are integrated into the learning materials. The findings show that the integration of local cultural values ​​through oral traditions not only increases students' enthusiasm for learning, but also develops critical thinking and collaboration skills. These oral traditions present a great opportunity to connect learning with local wisdom, resulting in a more relevant and character-oriented learning process. Recommendations from this study include the need to align oral tradition-based learning methods with modern curricula to achieve optimal learning outcomes, while ensuring the preservation of Acehnese cultural heritage among the younger generation.
Co-Authors A Gani, Saifuddin A. Nurkidam Achmad Musyahid Idrus Afaqa Hudaya Aidil Zulkhairi Akib, Puang Lamakkasau Alang, Agung Zulkarnain Alfiadi Alhabsyi, Gina Audina P Ana Rizki, Uli Andhi Pebisatria Anggi Cahyani Ardina Khoirun Nisa Arfanda, Poppy Elisano Arham Amiruddin Aryan Agus Pratama Banawati, Anita Tri Bella, Ivvon Septina Buswan, Muh. Bahrur Rahman Celsia Enjelica Dewi Yana Dewi Yana Dicky Syafhotra Dina Dwi Anggraini Dio Prima Mulya dwi ayu lestari, dwi ayu Elfianis, Rita Fakhrur Razi Fannia Hidayati faradika Farhan Siregar Ferdiansyah Fikah Ginta Ginting, Ginta Gultom, Fahrian Arsyam H. Nashiruddin Pilo Halili Halili Hamzah Hasan Husni, Teuku Muhammad Ichsan Ilham Gusral Ilhami, Aldeva Imam Hanafi Iman Fahri Jamil, Muh. Jamal Juhanis Kasmira Malahayatie, Malahayatie Marzuq Affandi Maulana, Nora Meri Andriani Mohd Hafizzam Akmal Mualimin Mochammad Sahid Muhamad Hasan Sebyar Muhamad Komarudin Muhammad Ridha Ramli Murni Mustafa, Zulhas’ari Musyarif Mutiara Putri Maharani Nasoha, Mohamad Ngarbingan, Hubertina Karolina Nia Uswatul Hasanah Niki Dian Permana P Nova Fahlevi NOVIYANTI Nur Afni Nur, Muhammad Awal Nurlaili Maghfirah Nurmalina Paramitha, Amelia Ayu Pratama Hidayah Nuddin Tanjung Pratomo, Muhammad Rasyid Guntur Priastiwi, Dian Raehana, Syarifa Rahmad Purnama, Rahmad Ranggu, Ruth bunga Reski Awaliah Ridha Nur Ikhsan Rifan, Mohamad RINI FEBRIANTI Rizki, Umma Zumaro A Rowmaina Rudiadi Safna Ramadhani Saifuddin A Gani Sakka, Abdul Rahman Saniman Andri Kafi Saputro, Dio Bimo Sri Ismulyati Sridevi Qurani Suhartono Sulistyanto, Indra Susila, Arief Sutisna, Meliawati Syahida Asia Tiara Sesilia Ingrid Tuti Nuriyati Vivi Pretty Lumbantoruan Wildan Miftahussurur Wildan Munawar Yosi Mardoni Yulyani Fitri Yusnawati Zalikha