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Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating Muslim Muslim; Syamsuri Rahim; Muhammad Faisal AR Pelu; Alma Pratiwi
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 8 No. 1 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v8i1.22474

Abstract

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality
Pajak Alkohol: Dampaknya terhadap Konsumsi dan Kesehatan Masyarakat Darwis Lannai; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 3 No. 1 (2023): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i1.1444

Abstract

Studi ini mengeksplorasi berbagai implikasi dari kebijakan perpajakan alkohol terhadap pola konsumsi, kesehatan masyarakat, dan dinamika masyarakat agar memberikan pemahaman yang komprehensif mengenai peran kebijakan perpajakan dalam pengendalian alkohol dan promosi kesehatan masyarakat. Dengan menggunakan pendekatan tinjauan sistematis dan meta-analisis, desain penelitian ini mencakup sintesis bukti empiris dari berbagai perspektif disiplin ilmu, termasuk ekonomi, kesehatan masyarakat, sosiologi, dan hukum. Temuan-temuan menggarisbawahi dampak signifikan dari pajak alkohol dalam mengurangi konsumsi secara keseluruhan, membentuk preferensi minuman, dan mengurangi bahaya terkait alkohol. Selain itu, interaksi antara kebijakan perpajakan dan faktor sosial-ekonomi, hukum, dan budaya yang lebih luas, yang menekankan pentingnya pertimbangan kesetaraan dan pendekatan terpadu dalam perancangan kebijakan. Implikasi dari penelitian ini meluas untuk menginformasikan intervensi berbasis bukti dan keputusan kebijakan yang bertujuan untuk mengurangi bahaya terkait alkohol dan meningkatkan kesejahteraan masyarakat.
Penyusunan Butir Soal Unsur Bahasa Arab (Bunyi, Kosakata, Struktur Kalimat) Untuk Siswa MTs Nurmalia Hidayah; Muhammad Hattab; Imroatul Muthoharoh; Muslim Muslim; Nur Qomari
Risâlah Jurnal Pendidikan dan Studi Islam Vol. 10 No. 3 (2024)
Publisher : Fakultas Agama Islam Universitas Wiralodra Indramayu

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

Abstract

Penelitian ini bertujuan untuk mendeskripsikan tahapan penyusunan soal tes unsur bunyi (ashwat), kosakata (mufradat) dan struktur kalimat bahasa Arab (tarakib). Jenis penelitian yang digunakan yaitu Desain and Development (D&D). Dalam Penyusunan butir soal unsur bahasa Arab ini dilakukan prosedur analize, desain dan development saja. Hasil penelitian ini menyimpulkan bahwa butir soal unsur bahasa Arab disusun berdasarkan 7 tahapan. Yaitu; 1) memilih tema “al-Hiwayah” dan kompetensi dasar yang akan dicapai, 2) memilih materi tes yaitu unsur bunyi (ashwat), kosakata (mufradat) dan struktur kalimat bahasa Arab (tarakib), 3) memilih jenis tes tulis dalam bentuk pilihan ganda, 4) menentukan jumlah soal sebanyak 20 butir soal mudah, 20 butir soal sedang, dan 10 butir soal sukar, 5) menentukan skor maksimal adalah 100 per tipe soal, 6) menyusun kisi-kisi soal unsur bunyi (ashwat), kosakata (mufradat) dan struktur kalimat bahasa Arab (tarakib), serta 7) penyusunan butir soal berdasarkan kisi-kisi tersebut.
Komunikasi Persuasif Dan Koersif Niniak Mamak Kepada Anak Kemenakan Yang Kawin Sasuku : (Studi Kasus Suku Payobada Jorong Lakuak Dama Nagari Tanjung Haro Sikabu Kabu Padang Panjang Kecamatan Luak Kabupaten Lima Puluh Kota) Muslim Muslim; Muhamad Fajri
SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi Vol. 1 No. 4 (2023): Oktober : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/saber.v1i4.536

Abstract

The results that Niniak Mamak’s persuasive and coercive communication with sasuku’s married nephew (Case Study of the payobada Jorong Lakuak Dama Nagari Tanjung Haro Sikabu Kabu Padang Panjang Subdistrict, Luak District, Fifty Cities District), can be proven by the association conducted by Niniak Mamak to niece’s child, then Niniak Mamak communicated with her nephew regarding customs including the custom of prohibiting sasuku marriage for nephew’s children and mamak also conveyed what sanctions or punismants would be given to her nephew’s children if there was a nephew’s child who violated the prohibition against sasuku marriage. In addition, Niniak Mamak also appealed to her nephew’s children to comply with the cutomary rules set by Niniak Mamak in the Nagari For the good of the nephew’s children in the Nagari.
Konsep Nusyuz dalam Prespektif Gender Muslim Muslim; Akbar Maulana; Nuur Wahidah; Nur Fitriah
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.189

Abstract

The concept of nusyuz in Islam refers to the behavior of a disobedient or disobedient wife or husband in the context of a marital relationship. Traditionally, nusyuz is often identified as a wife's disobedience to her husband, such as disobeying the husband's legitimate orders, leaving home without the husband's permission, or refusing to have sex without a justified reason. However, in some views, nusyuz can also be applied to husbands who do similar things, such as not providing for themselves or treating their wives unfairly
PEMANFAATAN SISTEM INFORMASI GEOGRAFIS BERBASIS WEB DALAM KASUS STUNTING MENGGUNAKAN FRAMEWORK LARAVEL Sri Azizah Nazhifah; Siti Nur Aisha; Muslim Muslim; Kikye Martiwi Sukiakhy; Junidar Junidar
Jurnal Tekinkom (Teknik Informasi dan Komputer) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/tekinkom.v6i2.1095

Abstract

Stunting is a condition that affects the growth of toddlers and occurs when a child is two years old. One of the causes of stunting is a lack of nutritional intake over an extended period. In this case, stunting cases in Bener Meriah Regency rank as the third highest in Aceh province. One of the reasons is the lack of information received by the public regarding stunting. Several negative influences that can lead to stunting include insufficient nutritional intake during pregnancy or for toddlers over an extended period, low levels of education, as well as economic status and childcare services. Therefore, with the existence of this system, individuals affected by stunting can utilize the provided information to understand the distribution of stunting, plan more effective prevention and intervention measures. This WebGIS is built using Laravel, Leaflet, ArcGIS, and tested using a black box to check functionality, ensuring that the system runs smoothly. The testing results of the system show that it is reliable and can be used efficiently. Overall, the implementation of this system can have a positive impact on stunting intervention efforts in Bener Meriah Regency.
TAJUK MODERASI BERAGAMA GURU PENDIDIKAN AGAMA ISLAM SMA DAN SMK DI KABUPATEN SIJUNJUNG Asraf Kurnia; Udin Supriadi; Munawar Rahmat; Siti Aisyah; Muslim Muslim; Heri Effendi
JURNAL EDUCATION AND DEVELOPMENT Vol 12 No 1 (2024): Vol 12 No 1 Januari 2024
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v12i1.5500

Abstract

Islamic Religious Education Teachers are a fundamental factor that should be imbued with tolerance in the right manner. Therefore, the value of religious moderation needs to be internalized within Islamic Religious Education (PAI) teachers. This research aims to determine the religious moderation of PAI teachers in high schools (SMA) and vocational schools (SMK) in Sijunjung District. The research method used is descriptive quantitative, with data collection through questionnaires. The aspects examined include: religious moderation of PAI teachers towards minority Islamic sects, religious moderation of PAI teachers towards non-Muslims, and religious moderation of PAI teachers towards local culture (Minangkabau Natural Culture). The research population consists of PAI teachers in SMA and SMK in Sijunjung District, with a sample size of 22 individuals. The research was conducted in August 2023 and indicates that the majority of respondents tend to be moderate. Dominantly moderate responses were obtained regarding religious moderation of PAI teachers towards the local Minangkabau Natural Culture. In contrast, dominant intolerant responses were obtained regarding religious moderation of PAI teachers towards minority Islamic sects and other religions. They view Sunni Muslims as the correct form of Islam, while minority Muslims such as Shia and Ahmadiyya are considered deviant. They also hold the belief that only Muslims can be considered believers, while those of other faiths are considered non-believers, despite the fact that paradise and hell are ultimately determined by Allah's prerogative. They also oppose retail businesses and outsiders, such as people from different ethnic backgrounds, opening businesses in the Minangkabau region.
Studi Kritik Sanad Terhadap Hadis Pada Jalur Ali Bin Abi Thalib Dalam Karya Musnad Ahmad Bin Hanbal Ardi Ardi; Bukhari M; Muslim Muslim
Ikhtisar: Jurnal Pengetahuan Islam Vol 4 No 2 (2024): Ikhtisar: Jurnal Pengetahuan Islam
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/IJPI.2024.v4i2/629/5

Abstract

The Musnad of Ahmad ibn Hanbal is a phenomenal work as a book of hadith that compiles many traditions of the Prophet Muhammad. Scholars have pointed out that the Musnad contains many dhaif and maudhu' traditions. The purpose of this research is to reveal the sanad of traditions contained in the Musnad of Ahmad ibn Hanbal specializing in the sanad line of the tradition of Ali ibn Abi Talib as a sample. This research utilizes a qualitative method using library research with the nature of qualitative descriptive research. The findings of this research can be concluded that there are 16 hadith transmission lines of 'Ali b. Abi Talib. As a sample, this research took only 3 sanad lines, namely the 11th, 13th and 14th sanad lines. Based on this, there is a narrator who is majhul. From the 3 sanad lines studied, it contains 13 narrators, there are 7 narrators who are considered tsiqah and maqbul, and 6 narrators who are considered majhul. Therefore, it can be stated that the sanad of the hadith contained in the Musnad of Ahmad Ibn Hanbal is proven to have a dhaif sanad line.
Pemanfaatan Limbah Plastik Sebagai Bahan Penciptaan Patung Miniatur Rusa M. Andri Bagustara Barus; Muslim Muslim
Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain Vol. 1 No. 6 (2024): November : Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/abstrak.v1i6.388

Abstract

Sculpture is a field of three-dimensional fine art that has dimensions of height, width, and length. According to M. Susanto in his book Diksi Seni Rupa (2002) Miniature is a model, replica, prototype, and scale model as well as various forms of fine art made in small sizes. The author uses the Assembly Technique which in the manufacturing process uses a tool, namely Solder to melt Plastic Waste. Waste is a very important environmental problem, especially in urban areas to create this work, the author uses the Sp. Gustami creation method. The stages of the process of creating a work of art from this method include: 1.Exploration Stage 2. Improvisation/Experimentation Stage 3. Formation/Manifestation Stage. The results of the creation of this Deer miniature statue produced 12 three-dimensional sculptures of various sizes. The process of creating this sculpture began with determining the design, assembling the frame, wrapping plastic around the frame and then melting it, after that forming the details and footing of the statue so that the statue can stand. after that coloring using a spray car, the last step is to give clear to the statue
Pendampingan Penggunaan Mushaf Rasm Utsmani Madinah Dalam Pembelajaran Al-Qur’an Di Desa Duren Ramadhan, Muhammad; Muhammad Fadhil; Mohamad Fadel Syahputra; Ahmad Arif; I Putu Axl Akbar Kurniawan; Muslim Muslim; Mobit Mobit
Kreasi: Jurnal Inovasi dan Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): April
Publisher : BALE LITERASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kreasi.v5i1.1166

Abstract

Pendidikan Al-Qur’an memiliki peran penting dalam membentuk karakter santri serta meningkatkan keterampilan membaca dan memahami Al-Qur’an. Rumah Qur’an Bunda Saudah sebagai salah satu lembaga pendidikan nonformal di Desa Duren menghadapi beberapa kendala dalam proses pembelajaran, seperti keterbatasan tenaga pengajar dan kurangnya fasilitas pendukung sehingga pembelajaran menjadi kurang efektif. Pengabdian masyarakat ini bertujuan untuk membantu agar santri Rumah Qur’an Bunda Saudah dapat meningkatkan kefasihan dalam membaca Al-Qur’an. Sasaran kegiatan ini adalah santri yang berjumlah 126 orang santri yang aktif belajar di lembaga tersebut. Kegiatan yang dilakukan meliputi sosialisasi tentang penggunaan mushaf rasm utsmani Madinah. Hasil pengabdian masyarakat menunjukkan bahwa penggunaan iqra’ dan mushaf Rasm utsmani Madinah memberikan kemudahan bagi santri dalam mengenali tanda baca, memahami kaidah tajwid, serta meningkatkan ketepatan dalam melafalkan huruf hijaiyah. Selain itu, interaksi yang positif menciptakan suasana belajar yang lebih kondusif dan menyenangkan. Berdasarkan hasil kegiatan ini, dapat disimpulkan bahwa penggunaan iqra’ dan rasm utsmani Madinah berpengaruh pada kemampuan membaca santri, juga meningkatkan keterlibatan pengajar dalam memberikan bimbingan yang lebih sistematis. Dengan adanya pendampingan secara langsung, pembelajaran menjadi lebih terstruktur dan dapat diadaptasi sesuai dengan kebutuhan santri dan kondisi pembelajaran di Rumah Qur’an Bunda Saudah.
Co-Authors Abdul Razak Nasution Abriadi Abriadi Aditya Gilang Saraswata Agustini Sinaga Ajizul Hunafah Umri AKBAR MAULANA Alfi Satriadi Alma Pratiwi Alwan Hadiyanto Amalia Rezki Septiani Amin Amanda Gustari Ankladito Hazmanda Syaher AR, Hasmawaty Ardi Ardi Asraf Kurnia Baehaqi Budimansyah Budimansyah Bukhari M Chairun Annisa Aryanti Darwis Lannai Diah Mukminatul Hasyimi Dian Nurdiansyah Dimas Pratomo Fauziah Rafsani Fitriawati Fitriawati Hana Farah Frida Firismanda Heny Suseno Heri Effendi I Putu Axl Akbar Kurniawan Ikhsan Budi Wahyono Imroatul Muthoharoh Iqbal Aditya Putra Ismia Unasian Sari Jayanti Wahyuning Diyat Juhanis Juhanis Junidar Junidar Kikye Martiwi Sukiakhy Lilik Maslukhah M. Andri Bagustara Barus Maria Kurniawati Marissa Dwikartika Mia Juni Pratiwi Mobit Mobit Mohamad Arif Rahmansyah Mohamad Fadel Syahputra Muhamad Fajri Muhammad Adil Muhammad Dhafir Muhammad Fadhil Muhammad Faisal AR Pelu Muhammad Hattab Muhammad Ramadhan Muhammad Ridhwansyah Pasolo Muhammad Su’un Mukhriza Pratama Munawar Rahmat Murdahayu Makmur Nova Putri Dewanti Novianti Monyca Nur Fitriah Nur Qomari Nurmalia Hidayah Nurul Fatimah Yunita Nuur Wahidah Oktha Fanny Olih Solihin Pahlawarni Girsang Parlindungan Sinaga Petrus Subardjo Pinta Budi Pradana Hutama Pristika Handayani Ratih Siti Aminah Renny Eko Yuliarinda Retno Argian Pangesti Putri Saifuddin Amin Shafa Kamiliya Sigit Kurniawan Siregar, Mariana R.A Siti Aisyah Siti Nur Aisha Sri Azizah Nazhifah Sri Hartuti Sri Iswati Sri Yulina Wulandari Sugeng Widada Syafaruddin Syafaruddin Syamsuri Rahim Udin Supriadi Usman Usman Wahyu Retno Prihatiningsih Warsito Atmodjo Yaya Sonjaya Yaya Sonjaya Zulfahrizal Zulfahrizal