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All Journal Mudir : Jurnal Manajemen Pendidikan Jurnal Keselamatan Transportasi Jalan (Indonesian Journal of Road Safety) Jurnal Revenue : Jurnal Ilmiah Akuntansi Tekno Aulama: Jurnal Teknologi Pendidikan Islam Journal of Pharmaceutical and Sciences. Lucerna : Jurnal Riset Pendidikan dan Pembelajaran PERFECT EDUCATION FAIRY AlBanna: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Akuntansi, Perpajakan dan Auditing RETORIKA : Jurnal Kajian Komunikasi dan Penyiaran Islam
Yusuf , Muhammad
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AL-KHWARIJ DAN ALI-MURJI’AH ( SEJARAH MUNCUL DAN POKOK AJARANNYA ) Yusuf , Muhammad; Faridah, Faridah; Pakatuwo, Laessach M.
TEKNO AULAMA Vol. 1 No. 2 (2021): Agustus, Tekno Aulama: Jurnal Teknologi Pendidikan Islam
Publisher : Sekolah Pascasarjana Institut Agama Islam Al-Azhaar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.911 KB)

Abstract

Tulisan ini bertujuan untuk menganalisis sejarah muncul aliran Khawarij dan aliran Murji’ah serta pokok ajaran dari kedua aliran tersebut. Tulisan ini merupakan pemelitian pustaka. Selanjutnya hasil dari penelusuran menunjukkan bahwa munculnya khawarij disebabkan adanya fanatisme kesukuan, factor ekonomi, semangat keagamaan. Sedangkan aliran Murji’ah muncul disebabkan dengan tiga teori : Yang pertama, untuk menyatukan umat Islam. Yang Kedua, untuk menaggulangi perpecahan umat. Yang Ketiga, adanya perseturuan Ali dan Mu’awiyah sehingga dilakukan tahkim. Pemahaman yang telah dikembangkan oleh khawarij dapat di golongkan kepada tiga kategori yakni politik, teologi dan sosial. Selanjutnya pemahaman murji’ah dapat di implementasikan dalam banyak hal baik itu dibidang politik maupun dibidang teologis. Dalam hal politik, pemahaman murji’ah selalu netral yang di pragakan dalam diam. Sedangkan dalam bidang teologis, yang di ekspresikan dalam menghadapi persoalan-persoalan yang muncul terkait dengan iman, kufur, dosa besar dan ringan. Implikasi dari pemahaman terkait dengan Khawarij dan Mur’jiah adalah agar kaum muslimin mengetahui awal muncul dan pokok ajaran kedua aliran tersebut.
Analisis Tingkat Pelayanan Jalan Dan Evaluasi Struktur Perkerasan Jalan Pada Jalan Semeru, Jalan Pancasila Dan Jalan Kolonel Sudiarto Mirajhusnita, Isradias; Ayu Nisya’ul Fitri, Ros; Yusuf , Muhammad; Yunus, Muhamad
Jurnal Keselamatan Transportasi Jalan (Indonesian Journal of Road Safety) Vol. 8 No. 2 (2021): JURNAL KESELAMATAN TRANSPORTASI JALAN (INDONESIAN JOURNAL OF ROAD SAFETY)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46447/ktj.v8i2.328

Abstract

Tegal city station which is in the center of Tegal city. Activities in and out of station visitors lead to a density of road capacity. As well as the smoothness of traffic also depends on the condition of the road pavement. This study aims to determine the level of road service and evaluation of road pavement thickness as well as to provide alternative ways of handling road problems on Jalan Semeru, Jalan Pancasila and Jalan Kolonel Sudiarto which are influenced by road users around the Kota Tegal station. The benefits of the research provide material for consideration of regional structuring policies and input data on road improvement planning for related agencies. The research method is qualitative, namely analyzing the level of road service with LOS calculations according to the 1997 Indonesian Road Capacity Manual and evaluating pavement thickness with CESA calculations according to the 2013 Road Pavement Design Manual. Data analysis was obtained from field measurements and traffic volume calculations. The results of the calculation of the analysis of the level of road service on Jalan Semeru, Jalan Pancasila and Jalan Kolonel Sudiarto are at service level C, namely stable current conditions with an average speed of 30 km / h due to side obstacles so that the driver has limitations in choosing speed, it is recommended to add and traffic sign confirmation. Evaluation of the structure of the pavement layer on Jalan Pancasila is adequate for the next 20 years of planning life. Meanwhile, Jalan Semeru with a length of 610 meters and a width of 550 meters as well as Jalan Kolonel Sudiarto with a length of 845 meters and a width of 700 meters need to be thickened with a layer of wear layer (AC-WC) with a thickness of 4 cm at a cost of Rp. 1,256,137,000.
Creating Student Discipline Character Through Pandu Hidayatullah Movement at Tahfidz Ar-Rahmah Malang Senior High School Fadhilah, Hanif; Umiarso, Umiarso; Yusuf , Muhammad
Mudir : Jurnal Manajemen Pendidikan Vol. 5 No. 2 (2023): July : Mudir: Jurnal Manajemen Pendidikan
Publisher : Mudir : Jurnal Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/mudir.v5i2.521

Abstract

Pondok SMA Tahfidz Ar-Rohmah Malang which is known as an Islamic educational institution in promoting memorization of the Qur'an, allows many administrators to participate in building the success of the character of students. The management of students in this cottage is certainly not spared in helping, supervising, and carrying out activities that take place at every event, then there is an important role of the Hidayatullah Pandu movement in the formation of the character of students in the Pondok SMA Tahfidz Ar-Rohmah Malang. In this study, researchers used qualitative methods with a qualitative approach.  This approach focuses on observation, in-depth interviews, shooting and recording. The purpose of this study was to determine the formation of disciplinary character through GPH. This study provides knowledge of the success of the management of GPH in the formation of the character of students from the discipline of each student.The results showed that Hidayatullah Pandu movement has significant potential in shaping the character of discipline in learners. Through activities such as discipline training, understanding life values, and participation in social activities, learners can develop disciplined mindsets, attitudes, and behaviors. From every event that takes place in the cottage, GPH always plays an important role to help, supervise and carry out the activities carried out.
HAMBATAN DAN SOLUSI DALAM KOMUNIKASI POLITIK DI ERA KONTEMPORER Faridah, Faridah; Suriati, Suriati; Asriadi, Asriadi; Mulkiyan, Mulkiyan; Estuningtyas, Retna Dwi; Yusuf , Muhammad
RETORIKA : Jurnal Kajian Komunikasi dan Penyiaran Islam Vol 6 No 1 (2024): Jurnal Retorika
Publisher : LP2M Universitas Islam Ahmad Dahlan Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/retorika.v6i1.2678

Abstract

This article aims to examine obstacles and solutions in political communication. The research method is qualitative with the type of library research, with qualitative descriptive analysis. The research results show that communication involving political actors conveying political messages, or relating to power, government and government policy, in the implementation of political communication often encounters various obstacles. The types of political communication barriers include technical barriers, semantic barriers, psychological barriers, physical barriers, organic barriers, status barriers, framework barriers, cultural barriers, and bureaucratic barriers. Paying attention to the many obstacles in political communication and the various solutions offered, then in general The outline of the solution in dealing with political communication obstacles consists of the quality and quantity of political communication, considering media openness, comprehensive and coordinated communication strategy and planning
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA EMITEN SEKTOR PEROPERTY DAN REAL ESTATEYANG TERDAFTAR DI BEI Putra, Farhan Hartono; Yusuf , Muhammad; Zairin, Gentiga Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.604

Abstract

This research aims to determine the effect of Capital Intensity (X1), Inventory Intensity (X2), and Company Size (X3) on Tax Avoidance. The independent variables in this research are Capital Intensity with Capital Intensity Ratio, Inventory Intensity with Inventory Intensity Ratio, Company Size with Total Assets, the Dependent Variable in this research uses Tax Avoidance which is measured using the Effective Tax Rate indicator. The method used in this research is quantitative using secondary data sourced from financial reports throughout the Peroperty and Real Estatesector for the 2017-2021 period. The sampling method in this research used a purposive sampling method with 240 observations. This research uses a panel data regression analysis method processed with the Eviews 12 application. The results obtained from this study indicate that Capital Intensity and Inventory Intensity do not have an effect on Tax Avoidance, while Company Size has an effect on Tax Avoidance.
Upaya Meningkat Kemampuan Membaca Menggunakan Media Gambar Pada Pelajaran Bahasa Indonesia Siswa Kelas II Syamsuriyanti, Syamsuriyanti; Rahmawati, Fatun; Syukur, Arziqa Safitri; Yusuf , Muhammad; Ni’mah, Ni’mah
Lucerna : Jurnal Riset Pendidikan dan Pembelajaran Vol. 4 No. 2 (2024): November
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/lucerna.v4i2.2748

Abstract

Kemampuan membaca merupakan keterampilan dasar yang penting bagi kesuksesan akademis dan kehidupan sehari-hari. Guru terus mencari strategi efektif untuk meningkatkan kemampuan membaca siswa, salah satunya melalui media gambar. Media gambar membuat pembelajaran lebih menarik, memotivasi siswa, memvisualisasikan konsep, dan memperkuat ingatan. Penelitian ini bertujuan untuk menguji efektivitas media gambar dalam meningkatkan kemampuan membaca siswa kelas II di UPTD SDN 39 Barru. Metode eksperimen semu dengan desain pretest-posttest kelompok digunakan pada 30 siswa yang dibagi secara acak menjadi kelompok eksperimen (media gambar) dan kelompok kontrol (metode konvensional). Data dikumpulkan melalui tes membaca sebelum dan sesudah intervensi. Hasil analisis menunjukkan peningkatan signifikan pada kelompok eksperimen dibandingkan kelompok kontrol dalam hal pemahaman, kosakata, dan kelancaran membaca. Temuan ini mengindikasikan bahwa media gambar efektif dalam meningkatkan kemampuan membaca siswa. Guru disarankan mengintegrasikan media gambar dalam strategi pembelajaran untuk menciptakan lingkungan belajar yang mendukung pengembangan keterampilan membaca secara optimal.
Pengaruh Profitabilitas, Leverage, Kompensasi Bonus, dan Kepemilikan Institusional terhadap Praktik Perataan Laba Univera, Ribeta Lyrae; Yusuf , Muhammad; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.02

Abstract

This research aims to determine the effect of profitability, leverage, bonus compensation, and institutional ownership. The independent variables used in this research are profitability, leverage, bonus compensation, and institutional ownership. The dependent variable used is income smoothing. This research uses secondary data, namely financial reports and annual reports of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period (318 observations). The sampling method used in this research was purposive sampling method. The method used in this research is logistic regression analysis which is processed using the SPSS version 25 application. The research results show that profitability has no effect on income smoothing, leverage has no effect on income smoothing, bonus compensation has a negative effect on income smoothing, and institutional ownership has a negative effect on income smoothing.
Analisis Logam Berat pada Jamu Pegal Linu yang Beredar di Kota Banda Aceh Farida, Mutia; Safrina, Nurul; Kurniaty, Rina; Azhari, Saiful; Mahmudi, Mahmudi; Yusuf , Muhammad
Journal of Pharmaceutical and Sciences JPS Volume 8 Nomor 3 (2025)
Publisher : Fakultas Farmasi Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/journal-jps.com.v8i3.606

Abstract

Background: Jamu pegal linu (traditional Indonesian herbal medicine for muscle and joint pain) is widely consumed to relieve muscle and bone discomfort. However, there are concerns about heavy metal contamination, particularly lead (Pb) and mercury (Hg), in some products circulating in Banda Aceh City. Such contamination poses serious health risks, including organ damage and poisoning, necessitating thorough analysis to ensure product safety. Objective: This study aimed to detect and measure Pb and Hg levels in jamu pegal linu samples sold on Diponegoro Street, Banda Aceh, and compare them with the safety limits set by the Indonesian Food and Drug Authority (BPOM RI). Methods: A total of 23 samples were qualitatively analyzed using KI, NaOH, and HCl reagents (for Pb) and HNO₃ and KI (for Hg). Positive samples were further analyzed quantitatively using Atomic Absorption Spectrophotometry (AAS). Method validation included linearity, precision, accuracy, LoD, and LoQ assessments. Results: Qualitative testing revealed Pb and Hg contamination in 12 samples. Pb levels ranged from 1.45–9.17 mg/kg (below BPOM’s threshold of ≤10 mg/kg), while Hg levels ranged from 0.14–1.37 mg/kg, with six samples exceeding the safe limit (≤0.5 mg/kg). The highest Hg concentration (1.37 mg/kg) was found in an unregistered product. Conclusion: Most jamu pegal linu products in Banda Aceh contain heavy metals, particularly Hg, at unsafe levels. Strict regulatory oversight, especially for unregistered products, is crucial to safeguard public health.
Improving Fine Motor Skills through Finger Painting Activities in Early Childhood at Kindergarten Maryanti; Nisa, Uswatun; Yusuf , Muhammad
AlBanna: Jurnal Pendidikan Islam Anak Usia Dini Vol. 5 No. 2 (2025): Albanna: Jurnal Pendidikan Islam Anak Usia Dini
Publisher : Program Studi Pendidikan Islam Anak Usia Dini, Institut Agama Islam Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/albanna.v5i2.4949

Abstract

Pendidikan anak usia dini merupakan  masa emas yang menjadi landasan bagi perkembangan anak secara holistik khususnya aspek perkembangan motorik halus yang dapat membantu anak dalam melakukan aktivitas dasar seperti menggenggam, menekan, mengontrol gerakan jari, serta melatih koordinasi mata dan tangan. Penelitian ini bertujuan untuk mengetahui efektivitas aktivitas finger paint dalam meningkatkan kemampuan motorik halus anak usia dini di TK ABA Al-Fitrah, Kecamatan Karang Intan, Kabupaten Banjar, Provinsi Kalimantan Selatan. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data berupa pre-test dan post-test. Hasil penelitian menunjukkan peningkatan kemampuan motorik halus anak, terbukti dari ketuntasan yang naik dari 38% pada pra-tindakan menjadi 62% pada Siklus I, dan mencapai 85% pada Siklus II. Temuan ini membuktikan bahwa kegiatan finger painting mampu melatih otot tangan dan jari, meningkatkan pengendalian gerakan, serta memperkuat koordinasi mata dan tangan melalui aktivitas yang kreatif, eksploratif, dan menyenangkan. Implikasi dari penelitian ini menunjukkan bahwa guru perlu secara konsisten menghadirkan aktivitas pembelajaran yang kreatif dan interaktif untuk mendukung perkembangan anak usia dini. Orang tua diharapkan dapat mendampingi anak di rumah agar stimulasi motorik halus tetap berkelanjutan. Penelitian ini memberikan kontribusi terhadap pengembangan strategi pembelajaran berbasis bermain dalam mengoptimalkan perkembangan motorik halus pada anak usia dini. Early childhood education is a golden period that serves as a foundation for holistic child development, particularly in the aspect of fine motor skills, which can assist children in performing basic activities such as controlling finger movements and training hand-eye coordination. This research aims to determine the effectiveness of finger painting activities in improving the fine motor skills of preschool children at TK ABA Al-Fitrah, Karang Intan Subdistrict, Banjar Regency, South Kalimantan Province. The study employs a descriptive quantitative approach with data collection techniques in the form of pre-tests and post-tests.ensure safe and engaging facilities to optimally support the development of fine motor skills. The research results indicate an improvement in children's fine motor skills, evidenced by an increase in mastery from 38% in the pre-action phase to 62% in Cycle I and reaching 85% in Cycle II. These findings demonstrate that finger painting activities can train hand and finger muscles, enhance movement control, and strengthen hand-eye coordination through creative, exploratory, and enjoyable activities. The implications of this research suggest that teachers need to consistently present creative and interactive learning activities to support the development of young children. Parents are expected to accompany their children at home to ensure that fine motor stimulation continues. This research contributes to the development of play-based learning strategies in optimizing fine motor development in early childhood.
Determination of Hedging Decisions for Public Companies Registered on the Jakarta Islamic Index in 2019-2022 Sukmawati, Frisca Novia; Yusuf , Muhammad
PERFECT EDUCATION FAIRY Vol. 1 No. 4 (2023): PERFECT EDUCATION FAIRY
Publisher : PT. Batari Edu Calya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/pef.v1i4.830

Abstract

Transactions involving different currencies when companies do international trade can create financial risks caused by changes in the exchange rate of a currency. To overcome this risk, company can do hedging. The purpose of this study to examine the effect of leverage, liquidity, and profitability on hedging decisions. The data used in this study is secondary data obtained from the annual financial statements of companies listed on the Jakarta Islamic index. Sampling using purposive sampling method. The number of samples in this study were 7 companies that met the criteria. The data analysis method used is logistic regression with the SPSS application. The test results show that leverage, liquidity, and profitability have a no effect on hedging decisions.
Co-Authors Ayu Nisya’ul Fitri, Ros Azhari, Saiful Estuningtyas, Retna Dwi Fadhilah, Hanif Faridah Faridah I Gusti Ketut Agung Ulupui Mahmudi Mahmudi Maryanti mirajhusnita, Isradias Muhamad Yunus Mulkiyan, Mulkiyan Mutia Farida, Mutia Ni’mah, Ni’mah Pakatuwo, Laessach M. Putra, Farhan Hartono Rahmawati, Fatun Rina Kurniaty Safrina, Nurul Sembiring, Rinawati Sukmawati, Frisca Novia Suriati, Suriati Syamsuriyanti, Syamsuriyanti Syukur, Arziqa Safitri Umiarso Umiarso Univera, Ribeta Lyrae Uswatun Nisa, Uswatun Zairin, Gentiga Muhammad