Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Pendas : Jurnah Ilmiah Pendidikan Dasar Notaire INCARE Refleksi Hukum: Jurnal Ilmu Hukum Journal of Information Systems Management and Digital Business Jurnal Nusa Akuntansi Islamic Elementary School: Jurnal Ilmiah Pendidikan Guru Madrasah Ibtidaiyah Journal of Islamic Science Community
ISTIKHOMAH
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Reconstruction of the Amount of Certain Goods and Services Tax Rates for Traditional Health Services Baharuddin Riqiey; Ahmad Rizal Roby Ananta; Sukardi; Istikhomah
Notaire Vol. 8 No. 2 (2025): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v8i2.71075

Abstract

The purpose of this study is to examine and analyze the authority of the Regency/City Regional Government in collecting and/or not collecting PBJT tax on entertainment services in the form of steam baths/spas and the reconstruction of the amount of PBJT rates for entertainment services in the form of steam baths/spas after the Constitutional Court Decision. The mention of steam baths/spas in this article must be interpreted as traditional health services as per the Constitutional Court Decision No. 19/PUU-XXII/2024. Therefore, this study is a legal study using three approaches, namely the statutory, conceptual, and case approaches. The results of this study indicate that the Regency/City Regional Government must collect PBJT on arts and entertainment services in the form of steam baths/spas as long as it is stated in the Regional Regulation. However, the Regency/City Government may not collect PBJT on arts and entertainment services in the form of steam baths/spas if there are or are met the requirements as stipulated in Article 6 paragraph (2) of Law No. 1 of 2022. Because the mention of steam baths/spas is stated to provide no guarantee of legal certainty and creates a negative stigma in society by the Constitutional Court, the logical consequence of this is to remove steam baths/spas from the category of discotheques, karaoke, nightclubs and bars and put them in the category of massage parlors and reflexology. So, the PBJT tariff for arts and entertainment services in the form of steam baths/spas is adjusted to Article 58 paragraph (1) of Law no. 1 of 2022 which levies the highest PBJT of 10%.
EFEKTIVITAS DIGITAL MARKETING DALAM MENDORONG KEPUTUSAN PEMBELIAN DI KALANGAN MILENIAL DAN GEN Z PADA PENGGUNA INDOSAT Istikhomah; Efriyani Sumastuti; Rita Meiriyanti
Journal of Information Systems Management and Digital Business Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v2i3.2103

Abstract

Perkembangan digital marketing semakin berperan dalam membentuk keputusan pembelian, khususnya di kalangan milenial dann Gen Z yang aktif menggunakan media sosial. Studi ini bertujuan untuk menganalisis elemen-elemen yang berpengaruh terhadap keputusan pembelian. dengan menggunakan metode kuantitatif. Untuk analisis data, digunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa content marketing memberikan pengaruh paling signifikan. Hal ini dapat diidentifikasi dari koefisien jalur yang mencapai 0,439 untuk brand awareness, dan 0.233 untuk keputusan pembelian. Brand awareness juga berkontribusi terhadap keputusan pembelian dengan koefisien jalur sebesar 0,365., menegaskan perannya dalam proses pengambilan keputusan pembelian. Sementara itu, social media marketing memberikan dampak sebesar 0.654. Influencer marketing juga memberikan dampak terhadap keputusan pembelian sebesar 0.315. Meskipun Indosat telah menerapkan strategi digital yang efektif, kualitas jaringan masih menjadi tantangan yang dapat memengaruhi loyalitas pelanggan. Oleh karena itu, optimalisasi strategi content marketing dan social media marketing serta peningkatan layanan menjadi langkah penting bagi Indosat dalam meningkatkan keputusan pembelian.
PENGARUH KEBIJAKAN DIVIDEN, TAX AVOIDANCE DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2018-2022 Istikhomah; Jarno
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.170

Abstract

This research aims to analyze the influence of dividend policy, tax avoidance and asset structure on capital structure. This research was conducted by analyzing the financial reports of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 24 non-cyclical consumer sector companies listed on the Stock Exchange Indonesia (BEI) during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using Eviews 12 Student Version Lite software. The results of this research show that Dividend Policy partially influences Capital Structure. Tax Avoidance partially has no effect on Capital Structure, Asset Structure partially has an effect on Capital Structure and simultaneously Dividend Policy, Tax Avoidance and Asset Structure have an effect on Capital Structure.
KEARIFAN LOKAL DAN DINAMIKA EKONOMI DI KAWASAN SEJARAH AL-ZAYTUN DALAM PERSPEKTIF DAKWAH DAN PENDIDIKAN Fitriyani; Istikhomah; cacih; Hasibuan, Madu Madonna Uli; Aulia, Friska; Suryandari, Meity
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.30103

Abstract

This study aims to examine the role of local wisdom and economic dynamics in the historical area of Al-Zaytun from the perspective of da'wah (Islamic propagation) and education. This area not only holds historical value but also serves as a center for religious, social, and economic activities based on local values. The research method used is a qualitative study with a descriptive-analytical approach. The findings of the study indicate that: 1) Local Wisdom as a Socio-Cultural Foundation: The historical area of Al-Zaytun possesses strong elements of local wisdom, such as mutual cooperation (gotong royong), tolerance, and appreciation for spiritual and traditional values. These values shape the community into one that is ethical and religious in character. 2) The Role of Economy in Da'wah and Education: Economic activities flourishing around Al-Zaytun ranging from agriculture to micro, small, and medium enterprises (MSMEs), as well as services contribute significantly to local economic development. These activities also serve as a medium for da'wah bil hal (preaching through actions) and support the self-reliance of Islamic educational institutions. 3) Integration of Da'wah, Education, and Economy: Al-Zaytun is not only a center of religious education but also a hub for economic and social empowerment. This model demonstrates the synergy between da'wah, education, and a local wisdom-based economy, which can serve as a development model for other Islamic historical regions in Indonesia. 4) Dynamics and Challenges: Despite its development, the area faces challenges such as negative stereotypes, limited market access, and dependence on central figures. These issues call for stronger governance and a more inclusive approach. Keywords: Local Wisdom, Economic Dynamics, Al-Zaytun, Da'wah, Educatio.
Influence of Green Marketing Strategy and Brand Image on Purchase Decision with Mediation of Purchase Intention (Case Study on Healthy Food Products Matoh Cassava Chips in Bojonegoro Regency) Istikhomah; Setiawan, Budi; Riana, Fitria Dina
Jurnal Penelitian Pendidikan IPA Vol 10 No 12 (2024): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i12.7582

Abstract

This study aims to describe the application and influence of Green marketing strategy and Brand image on purchase decision through purchase intention and the right strategy for marketing Matoh Cassava Chips. The method used is quantitative with a sample of 80 consumers of Matoh Cassava Chips in Bojonegoro Regency, the sample is determined by accidental sampling, data obtained using a questionnaire. The data analysis technique in this study uses descriptive analysis and Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis to test the hypothesis and determine the influence between variables. The results of the analysis show that the implementation of green marketing strategies and overall brand image has a high category, there is a significant influence of exogenous variables on purchasing decisions, purchase intention significantly mediates the influence of both on purchasing decisions, and makes marketing strategies that combine these two factors an effective approach in influencing consumer behaviour. So from these results it can be concluded that Green marketing strategy and Brand image have a significant effect on purchase decisions, as well as purchase intention which is able to significantly mediate this influence.
PELAKSANAAN ASESMEN NASIONAL BERBASIS KOMPUTER DI MADRASAH IBTIDHAIYAH MA’ARIF SABILUL MUTTAQIN NAMBAK BUNGKAL: PELAKSANAAN ASESMEN NASIONAL BERBASIS KOMPUTER DI MADRASAH IBTIDHAIYAH MA’ARIF SABILUL MUTTAQIN NAMBAK BUNGKAL Istikhomah
Islamic Elementary School (IES) Vol. 1 No. 2 (2021)
Publisher : Institut Agama Islam Riyadlatul Mujahidin Ngabar (IAIRM) Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55380/ies.v1i2.272

Abstract

Asesmen nasional merupakan program penilaian terhadap mutu setiap sekolah ,madrasah serta program kesetaraan pada jenjang dasar dan menengah. Mutu satuan pendidikan dinilai berdasarkan hasil belajar murid yang mendasar yaitu literasi,numersi,karakter serta proses belajar mengajar dam satuan ANBK pada MI Ma’arif Sabilul Muttaqin bertujuan untuk mengidentifikasi pelaksanaan ANBK di MI Ma’arif Sabilul Muttaqin. Observasi ini dilksanakan melalui wawancara untuk mengetahui lebih jauh tentang pelaksanaan ANBK di MI Ma’arif Sabilul Muttaqin Nambak Bungkal Ponorogo. Pelaksanaan ANBK di MI Ma’arif Sabilul Muttaqin terdiri dari beberapa tahap. Pertama persiapan yaitu mempersiapkan sarana dan prasarana,sosialisasi, pendataan madrasah, verifikasi, pelatihan personalia mengenai tahapan ANBK dan penetapan jadwal kegiatan ANBK. Kedua, tahap pengelolaan ANBK. Ketiga, tahap pelaksanaan. Pelaksanaan ANBK di MI Ma’arif Sabilul Muttaqin berjalan dengan lancar, aman, dan tertib sesuai dengan prosedur pelakasanaan.
MODEL PEMBELAJARAN KOLABORATIF UNTUK MENGATASI KETIDAKSEIMBANGAN JUMLAH SISWA DAN PENGAJAR DI TPQ manik, lia; Istikhomah
Journal of Islamic Science Community Vol. 3 No. 2 (2024)
Publisher : Institut Agama Islam Riyadlotul Mujahidin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55380/isc.v3i2.783

Abstract

Abstract TPQ Raudlotul Jannah in Dukuh Tamansari, Carangrejo Village, Ponorogo Regency, is a religious education center that strengthens understanding of religion and the Koran amidst the natural beauty of the countryside. Despite being faced with a lack of teachers who mastered Ottoman methods, TPQ succeeded in overcoming these challenges through a collaborative learning approach involving teachers, students, parents and local communities. Support from all relevant parties has created an inclusive and effective learning environment, ensuring equal access for all students. The implementation of this collaborative learning model has improved the quality of Al-Qur'an learning at TPQ, helped students prepare for the munaqosah exam, and created a dynamic and sustainable learning environment.
Kajian Pemanfaatan Media Interaktif Berbasis ICT dalam Pembelajaran Bahasa Arab di Madrasah Ibtidaiyah Istikhomah; Hasibuan, Madu Madonna Uli; islaminur, Alpina; Kamal, Mugni Fitria; Susiawati, Iis
INCARE, International Journal of Educational Resources Vol. 6 No. 4 (2025): December 2025
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/incare.v6i4.1287

Abstract

This study aims to analyze the application of interactive media based on Information and Communication Technology (ICT) in Arabic language learning at Madrasah Ibtidaiyah. The method employed is a literature review, examining various relevant studies and research findings. The results indicate that the use of interactive media such as Wordwall, iSpring, and Canva Edu can enhance students’ interest, motivation, and learning outcomes. These tools support the balanced and enjoyable development of listening, speaking, reading, and writing skills. Furthermore, the teacher’s role shifts toward that of a facilitator, guiding students in active learning. Nevertheless, the implementation of ICT still encounters challenges, including limited facilities and teachers’ digital competencies. Training and policy support are therefore required to ensure that the use of interactive media can be optimized and sustained. This study contributes to the development of ICT-based Islamic education literature and provides direction for innovative 21st-century learning in Madrasah Ibtidaiyah.
KEBIJAKAN HUKUM TERHADAP INDIVIDU TANPA KEWARGANEGARAAN BERDASARKAN PERSPEKTIF HAK ASASI MANUSIA DAN KONSTITUSI Istikhomah
Refleksi Hukum: Jurnal Ilmu Hukum Vol. 9 No. 2 (2025): Refleksi Hukum: Jurnal Ilmu Hukum
Publisher : Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/jrh.2025.v9.i2.p237-258

Abstract

This article examines Indonesia’s legal policies toward stateless individuals from the perspectives of human rights and constitutional law. The main issue addressed is whether Indonesia’s Citizenship Law aligns with human rights principles in providing adequate protection for this vulnerable group. Stateless individuals often lose access to fundamental rights, including education, healthcare, and employment. Through an analysis of international legal instruments, the 1945 Constitution of the Republic of Indonesia (UUD NRI 1945), which guarantees every person’s right to citizenship and related national legislation, this study identifies a gap between the normative legal framework and its practical implementation. Although the Constitution formally safeguards the right to citizenship, various factors such as bureaucratic complexity, limited public understanding of naturalization procedures, and discrimination against minority groups remain significant barriers. Academically, this article contributes to the international discourse on the implementation of non-discrimination principles and the right to citizenship by emphasizing the need to harmonize national law with international legal standards to ensure adequate protection for stateless individuals in Indonesia.
Co-Authors Ahmad Rizal Roby Ananta Aulia, Friska Baharuddin Riqiey Budi Setiawan cacih Efriyani Sumastuti Fitria Dina Riana Fitriyani Hasibuan, Madu Madonna Uli Iis Susiawati islaminur, Alpina Jarno Kamal, Mugni Fitria manik, lia Rita Meiriyanti Sembiring, Rinawati Suryandari, Meity