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Marital Property in Indonesia Akbar, Wahyu; Kurniawan, Rahmad
Jurnal Ilmu Hukum Tambun Bungai Vol 8 No 1 (2023): June 2023
Publisher : Sekolah Tinggi Ilmu Hukum Tambun Bungai Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61394/jihtb.v8i1.250

Abstract

This study examines the position of marital assets in the law and customary law of the Dayak ngaju in the Indonesian legal system. Marital assets in the 1974 Marriage Law and KHI are legal products originating, one of them from Customary Law, which still leaves problems in its implementation. As a result, judges differ in decisions in settling marital assets in Indonesia. This paper applies a type of normative research. Besides that, it also uses the library research method, which examines the literature analyzed qualitatively using a statutory approach and a conceptual approach to Islamic Economic Law. The results of this study indicate that UUP marriage can be reviewed, one of which can be sourced from customary law, especially the institutionalized Dayak Ngaju. Marital assets should provide economic guarantees for women's and children's futures through the distribution of marital assets.
The Influence Of Profitability, Leverage, Capital Intensity And Audit Committee On Tax Avoidance Hidayat, Mardi; Kurniawan, Rahmad
Accounting and Business Journal Vol 6 No 1 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6i1.4767

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This research aims to test and prove the influence of profitability, leverage, capital intensity and audit committee on tax avoidance. The research was conducted using quantitative methods involving 10 companies listed on the Indonesian Stock Exchange (BEI) for the period 2019 to 2022. The results of this study show that partially, profitability, leverage, capital intensity and audit committees have no effect on tax avoidance . Likewise, simultaneously, profitability, leverage, capital intensity and audit committee have no effect on tax avoidance. These findings imply that there are no other variables that can influence tax avoidance in producing company financial reports. This research contributes as a means of broadening horizons and increasing knowledge about tax avoidance, as well as producing additional information and becoming a reference for further research related to tax avoidance, especially those that use the same variables.
Developing Sharia Tourism in Fostering Regional Economic Growth (Study on Sharia Tourism at West Nusa Tenggara) Pelu, Ibnu Elmi A.S; Kurniawan, Rahmad; Akbar, Wahyu
Heritage of Nusantara: International Journal of Religious Literature and Heritage Vol. 9 No. 1 (2020): HERITAGE OF NUSANTARA
Publisher : Center for Research and Development of Religious Literature and Heritage

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31291/hn.v9i1.562

Abstract

The study investigated the development of sharia tourism to encourage the growth of potential tourist destination improve the regional economy as a sharia tourism destination, as well as legal policies in fostering sharia tourism in West Nusa Tenggara. The study employed qualitative research approach using concept of sharia tourism, the legal approach, and the sharia economic contextual approach. The findings revealed that: (1) from the road map view,Sharia tourism carried out by West Nusa Tenggara Provincial government was a continuation of sharia tourism by establishing 99 sharia tourism villages having local wisdom. In addition, developing sharia tourism was done by performing itself as a sharia tourist destination that did not ignore other tourism. It was also an avenur for a particular tourism choice in West Nusa Tenggara. The sharia tourism was considered successful in attracting foreign tourist destination, especially tourists from Muslim countries and some attractive Investment. The development of sharia tourism also tend to increase positively toward economic growth at West Nusa Tenggara. This can be seen from the data released by West Nusa Tenggara Tourism Department and Bank Indonesia, which showed economic growth of this region without mining sector in 2016 has reached 5.72% increase, in 2017 up to 7.10%, and in 2018, despite the earthquake, it continued to increase to 7.23% /year. (2) from the view of legal policies, West Nusa Tenggara already has strong legal legitimacy, so it can guarantee legal certainty in developing Sharia tourism destination. So hat, Sharia tourism destination in West Nusa Tenggara have clear policy directions in their ideas. It was strongly supported by policies, and implemented gradually.
IT-Based Training of Trainer (TOT) Zakat and Wakf Management Training/ Application for Zakat Collection Units (UPZ) City of Palangka Raya Hasan, Ahmadi; Kurniawan, Rahmad; Dakhoir, Ahmad; Sadikin Abdul Azis Mandala Putra, Jay; Adi Astiti, Ni Nyoman
Amala Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): May 2022
Publisher : Faculty of Economics and Islamic Business State Islamic University of Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (958.929 KB) | DOI: 10.23971/amala.v1i1.11

Abstract

The main purpose of Community Service (PKM) is to bring educational institutions closer to the community, so that universities can help the community in the fields of education, counseling, developing human resources and community knowledge and prospering the economy. The targets of this Community Service (PKM) activity are zakat managers or zakat collectors in Palangka Raya City as well as the local community. So we need programs / activities related to zakat amil who carry out zakat management manually. So that this activity is carried out to develop the resources and knowledge of zakat amil in managing zakat more professionally and using technology. The implementation of community service activities at the Faculty of Economics and Islamic Business IAIN Palangka Raya has been going well and smoothly, the zakat collectors in the Menteng sub-district, Palangka Rata city are very enthusiastic about participating in the activities held.
Nationally Accredited Journal Management Assistance and Training for Journal Managers Throughout the City of Palangka Raya Saptono, Mofit; Anwar, Harles; Tarantang, Jefry; Kurniawan, Rahmad; Akbar, Wahyu
Amala Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): May 2023
Publisher : Faculty of Economics and Islamic Business State Islamic University of Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/amala.v2i1.77

Abstract

The purpose of this training is to increase the understanding of journal managers regarding journal management, especially with regard to national and international indexing, and improve journal management competence (skills) related to how to manage journals, especially related to national and international indexing. Based on the results of the analysis of the responses of the training participants, it can be concluded that: The scientific journal management training that was carried out was very useful in improving the quality of scientific journal management in the IAIN Palangka Raya area in particular and in the city of Palangka Raya in general. of course Have a direct positive impact on increasing the acceptance of scientific journals. In addition, from the participants' responses during the training and mentoring it was concluded that: Improving the quality of management of scientific journals is a very basic component affecting the quality of published journals
Optimization of Sharia Banking Regulations in Developing the Halal Cosmetic Industry in Indonesia Akbar, Wahyu; Kurniawan, Rahmad; Dakhoir, Ahmad; Fahmi, Chairul
Jurnal Ilmiah Al-Syir'ah Vol 22, No 1 (2024)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v22i1.2611

Abstract

This paper examines the role of Islamic banking in developing the Indonesian halal cosmetics industry. The method used includes a qualitative descriptive study through exploratory studies on optimizing the role of Islamic banks in the development of the halal cosmetic industry. The data source uses primary and secondary data through data collection techniques from interviews to literature study. Then, data collection also involves the author's opinion regarding the research issue data analysis, which consists of data reduction, data presentation, conclusions, and verification. Challenges and opportunities in the halal cosmetics industry continue to experience increasingly significant developments that affect the growth and development of the halal cosmetics industry. Therefore, the synergy between Islamic banking institutions, the government, and even related institutions is undoubtedly needed. This needs to be implemented by Islamic banks to optimize regulations and roles in the development of the halal cosmetic industry. First is regulation, followed by the process of preservation and standardization of halal products. Second, the synergy of Sharia institutions for halal industry players can be achieved by providing financing funds, mentoring, and education. Third, the synergy of Islamic banks with educational institutions through inclusive awareness of the halal cosmetic industry in educational institutions.
DINAMIKA BUDAYA BELOM BAHADAT: STUDI KASUS MASYARAKAT DAYAK DI PALANGKA RAYA DALAM PERSPEKTIF MAX WEBER DAN TALCOTT PARSON: Dynamics Of Belom Bahadat Culture: A Case Study Of The Dayak Community In Palangka Raya From The Perspective Of Max Weber And Talcott Parson Natalia, Desi; Munte, Alfonso; Tarantang, Jefry; Kurniawan, Rahmad; Pelu, Ibnu Elmi Acmad Slamat
Anterior Jurnal Vol. 23 No. 2 (2024): Anterior Jurnal
Publisher : ​Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/anterior.v23i2.6923

Abstract

Budaya Belom Bahadat adalah norma yang diikuti oleh masyarakat Dayak di Palangka Raya. Ini adalah aturan perilaku yang mengharuskan anggota masyarakat untuk mengikuti sistem yang ada. Penelitian ini mencoba memahami bagaimana masyarakat Dayak beraksi, dengan menggunakan teori Max Weber dan Talcott Parson. Penelitian ini tidak hanya menggunakan kajian literatur, tetapi juga menggunakan kolaborasi dari hasil wawancara dan survey literature review. Beberapa kategori tindakan masyarakat Dayak menampilkan bahwa tindakan rasionalitas nilai yang mendominasi dalam tindakan masyarakat Dayak, walaupun tindakan rasionalitas instrumental, tindakan afektiva dan tindakan tradisional juga ada dalam masyarakat ini. Tindakan-tindakan ini, maka diketahui pula bahwa masyarakat mengikuti sistem sosial yang berlaku di tengah masyarakat. Dengan kata lain, anggota masyarakat-pun wajib mengikuti sistem yang berlaku di masyarakat tersebut. Hasilnya menunjukkan bahwa masyarakat Dayak cenderung bertindak secara rasional sesuai dengan nilai-nilai budaya mereka. Mereka mengikuti sistem sosial yang ada untuk menciptakan keseimbangan dalam kehidupan bersama manusia dan alam.
The Effect of Work Environment, Work Discipline and Motivation on Employee Satisfaction Kurniawan, Rahmad; Mahdani, Rimal
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2677

Abstract

The marketing communication strategy of Toska Fashion is designed to increase customer engagement through the company website. In the current business environment, competition is intensifying, with companies facing increasing pressure to refine their communication strategies and highlight the advantages of their products. Matahari, a retailer offering both local and international clothing, has encountered challenges in online marketing. This presents an opportunity to examine the effectiveness of the marketing communication strategy, particularly in the context of websites integrated with social media platforms such as Instagram. The objective of these methods is to enhance customer engagement with Matahari Fashion products. The process of building customer engagement is comprised of several key elements, including the utilization of advertisements, the integration of shopping features on social media, the implementation of campaigns with prizes, the monitoring of after-sales interactions, and the engagement with social media features. These elements are expected to contribute to an increase in Matahari's customer engagement, which in turn should result in an uptick in the number of sales transactions.
ELECTRONIC MONEY SEBAGAI ALAT TRANSAKSI DALAM PERSPEKTIF ISLAM Tarantang, Jefry; Kurniawan, Rahmad; Ferry Firdaus, Gusti Muhammad
An-Nisbah: Jurnal Ekonomi Syariah Vol 7 No 1 (2020): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2020.7.1.1 - 21

Abstract

Revolusi dalam teknologi informasi dan komunikasi memfasilitasi perluasan dalam system pembayaran  elektronik dan bentuk baru dalam instrument pembayaran. Komunikasi tidak hanya menjadi cepat, mudah, dan aman tetapi juga jauh lebih murah.Peneliti ingin melihat E-Money dalam perspektif syariah , apakah sesuai dengan syariat islam,  akad apa saja yang terdapat pada menyetor E-Money rekening milik pemegang dan isi ulang . Artikel ini mencoba mengkaji berangkat dari dua masalah tersebut. Tujuan penulisan artikel ini untuk mengkaji E-Money apabila dilihat dari syariat Islam, serta mengkaji akad apa yang ada pada transaksi menggunakan E-Money .Jenis penelitian yang dilakukan pada penelitian ini yatu penelitian deskriptif. Teknik pengumpulan data yang dilakuakan yaitu dengan studi pustaka, dengan mengumpulkan dokumentasi-dokumentasi kepustakaan dari artikel,jurnal, ataupun buku yang menjadi sumber untuk mengkaji masalah dalam artikel ini seperti Operasional E-Money, Manfaat E-Money,  danlain-lain yang akan dibahas.E-Money yang kini sudah menjadi bagian kemajuan teknologi di masyarakat halal dan sudah memenuhi kaidah-kaidah syariat Islam sebagai alat transaksi dan muamalah. Karena adanya aturan-aturan yang dibentuk oleh DSN (Dewan Syariah Nasional) untuk E-Money agar selama uang elektronik ini digunakan tetap dalam koridor syariat Islam dan penggunaannya tidak menyimpang dan menyelisihi aturan yang sudah DSN tetapkan. Simpanan pada E-Money bukan lah Tabungan seperti pada perbankan. Terdapat dua Jenis akad dalam Islam ketika Pemegang E-Money menyetorkan  kepada penerbit E-Money. Diantaranya adalah Akad Wadiah dan Akad Qardh. Akad Wadiah dapat berubah menjadi Akad Qardh apabila penerbit E-Money menggunakan uang milik Pemegang E-Money atas dasar izin Pemegang.
Participatory Action Research Untuk Mengurangi Keluhan Efek Neurologis dan Penyakit Hipertensi Pada Lansia di Kampung KB Dusun Kampung Godang, Kabupaten Kampar Ulfah, Ulfah; Sari, Dita Kartika; Kurniawan, Rahmad; Balqis, Salsabila Putri; Ihsan, Annisa Azzahra
Unri Conference Series: Community Engagement Vol 6 (2024): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.6.111-116

Abstract

Research-based community service was conducted on the elderly of Dusun Kampung Godang, Pulau Lawas Village, Kampar Regency, which has a Quality Family Village (KB Village) community. The elderly have many complaints of diseases, especially hypertension. The elderly have limited knowledge of preventing neurological effects and hypertension. This paper aims to improve the quality of health of the elderly in the KB Village, focusing on avoiding neurological effects or complaints and hypertension. This elderly community is mostly women and totals 128 people. This study took a sample of 34 respondents with a maximum age of 80. The Participatory Action Research (PAR) method was carried out in a participatory manner among community respondents in a community whose enthusiasm is to encourage transformative actions to solve problems. A series of 2 activities with a time interval of 15 days showed a decrease in hypertension in the elderly. The elderly in the KB Village received efforts to prevent neurological effects through the Participatory Action Research method. Hypertension prevention strategies in KB villages can involve stakeholders in formulating educational activities to reduce the risk of hypertension for the elderly.
Co-Authors Adi Arianto Adi Astiti, Ni Nyoman Agusriadi, Ivan Andrians Ahda Sabila, Muhammad Ahmad Dakhoir Ahmadi Hasan Ahmedika Azkiya Akbar, Wahyu Al Malikul Ikhwanda Putra Alfonso Munte Amat Sofiyan Amrullah, Syahid Anwar, Harles Ari Saputra, Ari Asep Budiman Balqis, Salsabila Putri Chairul Fahmi Chandra Eri Firman Cornelia, Riska Dadang Hermawan DESI NATALIA, DESI Diah Ayu Lestari, Diah Ayu Edi Susanto Eko Purnomo Elisawati, Elisawati Enriko Tedja Sukmana, Enriko Tedja Faisal Reza Pradhana Fatiha Aziz Ferry Firdaus, Gusti Muhammad Fitri Fitri Golkariansyah Hartono Hartono Hartono, Wuwuh Asrineng Puri Hasanah, Laily Hidayah, Slamet Hidayat, Mardi Husnul Hatimah, Husnul Ibnu Elmi AS Pelu Ihsan, Annisa Azzahra Indri Andriani Jefry Tarantang Khusnudin Listri Septiana Luxxon Deans Brucles Marcelia, Baiq Wira Dharma Dhea Tri Marhamelda, Septedian MASITA DWI MANDINI MANESSA, MASITA DWI MANDINI Masita, Masita Mofit Saptono Moh Ihsan Moh. Ihsan Muhammad Irsyad Nada, Jihan Nofri Yendra Novaldi F Nugroho I F, Angga Nur Asnawi Nur Rubiati Nurul falah Parwi, Parwi Pelu, Ibnu Elmi A. S. Pradika, Jaka Pratama, Kharisma Pratiwi, Trya Ayu Priyandes, Alpano Rahmat Hidayatullah Rahmawati, Deka Rajunas, Rajunas Redita Dicky Setiawan Ridarmin, Ridarmin Rimal Mahdani Rindu Bella Sukma Rionaldo Rionaldo Riyadi, Nur Rizka Adrifa Rofiq , Aunur Sabrina Meilianty Sadikin Abdul Azis Mandala Putra, Jay Samsiyah, Samsiyah Sanawiyah, Sanawiyah Sari Dewi, Kezia Eka Sari, Dita Kartika Septedian Marhamelda Shella Yuliana ZR Sodiq sri wahyuni Sukri Adrianto Syahnandar Syahnandar Toto Cimurti Uci Yulia Sari Ulfah Ulfah Ulfah, Maulida Umi Isnatin Umi Nadra Wahyu Akbar Wimbrayardi Wimbrayardi Wiratama, Eska Yosep Wulandari, Desta Dwi Yadi, Andri Yenni Del Rosa