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MEKANISME PENGUPAHAN HOME INDUSTRY ROTAN DI DESA TEGALWANGI DALAM PRESPEKTIF UNDANG-UNDANG NOMOR 13 TAHUN 2003 DAN HUKUM EKONOMI SYARIAH Agus Abikusna; Syifa Ussa’idah
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol 4, No 2 (2019)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v4i2.6925

AbstractThe existence of home industry in an area has a very important role in improving the welfare of the community with a wage system that affects the living standards of workers and their families. So important is the issue of wages in a workforce, but in reality there are often times workers' wages are not in line with expectations, so that it can cause an imbalance for workers. The method in this research is qualitative with descriptive approach. Data collection techniques used, namely observation, interviews, questionnaires and documentation. From the results of his research, a picture of wage implementation in the Rattan Home Industry of Tegalwangi Village, Weru District, Cirebon Regency uses a piece rate system. According to the review of Law No. 13 of 2003 concerning Manpower for the implementation of remuneration, this is largely in compliance, only a few are considered to violate the Law. According to the Sharia Economic Law review of the implementation of this wage is in accordance with the principles of Sharia, namely justice, worthiness and virtue. Keywords: Wages, Workers, Law No.13 of 2003, and Sharia Economic Law. AbstrakKeberadaan home industry di suatu daerah mempunyai peran yang sangat penting dalam meningkatkan kesejahteraan masyarakat dengan sistem pengupahan yang mempengaruhi standar penghidupan para pekerja beserta keluarganya. Begitu penting persoalan upah di dalam suatu ketenagakerjaan, namun dalam kenyataannya sering kali terjadi pengupahan pekerja tidak sesuai dengan harapan, sehingga dapat menimbulkan ketidakseimbangan bagi para pekerja. Metode dalam penelitian ini adalah kualitatif dengan pendakatan deskriptif. Teknik pengumpulan data yang dilakukan, yaitu observasi, wawancara, angket dan dokumentasi. Dari hasil penelitiannya diperoleh gambaran pelaksanaan pengupahan di Home Industry Rotan Desa Tegalwangi Kecamatan Weru Kabupaten Cirebon menggunakan sistem upah borongan. Menurut tinjauan UU No.13 Tahun 2003 tentang Ketenagakerjaan terhadap pelaksanaan pengupahan ini sebagian besar sudah sesuai, hanya saja ada beberapa yang dianggap melanggar Undang-Undang. Menurut tinjauan Hukum Ekonomi Syariah terhadap pelaksanaan pengupahan ini sudah sesuai prinsip-prinsip Syariah yaitu keadilan, kelayakan dan kebajikan. Kata Kunci: Pengupahan, Pekerja, Undang-Undang No.13 Tahun 2003, dan Hukum Ekonomi Syariah.

PEMBELAJARAN AKIDAH AKHLAK SECARA KONTEKSTUAL DI MADRASAH TSANAWIYAH Agus Abikusna
AL-TARBIYAH: Jurnal Pendidikan (The Educational Journal) Vol 29, No 1 (2019)
Publisher : Faculty of Tarbiyah and Teachers Training

AbstrakPenelitian ini bertujuan untuk mengungkap secara mendalam tentang penerapan pembelajaran akidah akhlak secara kontekstual di Madrasah Tsanawiyah Pondok Pesantren Manbaul Ulum. Metode penelitian ialah deskriptif kualitatif. Instrumen penelitian meliputi wawancara mendalam, observasi mendalam dan dokumentasi. Tehnik analisis ditempuh melalui pengumpulan data, reduksi data, penampilan data, dan penarikan kesimpulan. Hasil penelitian memperlihatkan bahwa pembelajaran kontekstual pada mata pelajaran Akidah Akhlak yang berada di kelas IX MTs Pondok Pesantren Manba’ul ‘Ulum sudah diterapkan oleh guru pengampu dengan cukup baik melalui metode bermain peran. Hasil dari penerapan ini telah menimbulkan proses pembelajaran yang kondusif sehingga memudahkan sang guru untuk menyampaikan materi yang disampaikan dan siswa menerima materi pembelajaran dengan cukup baik.Kata kunci: akidah akhlak, guru, kontekstual AbstractThis study aimed at revealing deeply the application of Akidah Akhlak contextual learning in Islamic Junior High School of Manba'ul ‘Ulum boarding school. The research method was descriptive qualitative. Research instruments were in-depth interviews, in-depth observations, and documentation. Analysis techniques were conducted through data collection, data reduction, data display, and data conclusion. The results of the study show that Akidah Akhlak contextual learning in grade IX of Islamic Junior High School of Manba'ul Ulum boarding school is implemented quite well by the teachers through the role-playing method. The results of this implementation has led to a conducive learning process making it easier for teachers to deliver the materials and students to absorb the learning materials quite well.Keywords: akidah akhlak, teacher, contextual

Determinants Audit Delay In Sharia Commercial Banks In Indonesia Inez Cerelia; Diana Djuwita; Agus Abikusna
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 2 (2022)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i2.11969

AbstractThe aim of this study was to determine the effect of audit committees, audit opinions, gender and KAP reputation on audit delay in Islamic commercial banks in Indonesia in 2016-2020. The research method used is a quantitative method using secondary data in the form of annual financial reports of Islamic Commercial Banks for 2016-2020. Sampling technique used purposive sampling with a total sample of 12 Islamic Commercial Banks. Methods of data analysis using multiple regression analysis. The results of the study show that the audit committee and audit opinion have a significant effect on audit delay, while the variables of gender and KAP reputation have no significant effect on audit delay in Islamic commercial banks in 2016-2020. Simultaneously the audit committee, audit opinion, gender and KAP reputation have a significant effect on audit delay in Islamic commercial banks in 2016-2020.Keywords: Audit Delay, Audit Committee, Audit Opinion, Auditor Gender, Reputation AbstrakTujuan penelitian adalah untuk mengetahui pengaruh komite audit, opini audit, gender auditor dan reputasi KAP terhadap audit delay pada bank umum syariah di Indonesia tahun 2016-2020. Metode penelitian yang digunakan yaitu metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan Bank Umum Syariah (BUS) tahun 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 12 Bank Umum Syariah (BUS). Metode analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa komite audit dan opini audit memiliki pengaruh signifikan terhadap audit delay, sedangkan variabel gender auditor dan reputasi KAP tidak berpengaruh signifikan terhadap audit delay pada bank umum syariah tahun 2016-2020. Secara simultan komite audit, opini audit, gender auditor dan reputasi KAP berpengaruh signifikan terhadap audit delay pada bank umum syariah tahun 2016-2020.Kata kunci: Audit Delay, Komite Audit, Opini Audit, Gender Auditor, Reputasi

Determinants Audit Delay In Sharia Commercial Banks In Indonesia Inez Cerelia; Diana Djuwita; Agus Abikusna
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 2 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i2.11969

AbstractThe aim of this study was to determine the effect of audit committees, audit opinions, gender and KAP reputation on audit delay in Islamic commercial banks in Indonesia in 2016-2020. The research method used is a quantitative method using secondary data in the form of annual financial reports of Islamic Commercial Banks for 2016-2020. Sampling technique used purposive sampling with a total sample of 12 Islamic Commercial Banks. Methods of data analysis using multiple regression analysis. The results of the study show that the audit committee and audit opinion have a significant effect on audit delay, while the variables of gender and KAP reputation have no significant effect on audit delay in Islamic commercial banks in 2016-2020. Simultaneously the audit committee, audit opinion, gender and KAP reputation have a significant effect on audit delay in Islamic commercial banks in 2016-2020.Keywords: Audit Delay, Audit Committee, Audit Opinion, Auditor Gender, ReputationÂ AbstrakTujuan penelitian adalah untuk mengetahui pengaruh komite audit, opini audit, gender auditor dan reputasi KAP terhadap audit delay pada bank umum syariah di Indonesia tahun 2016-2020. Metode penelitian yang digunakan yaitu metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan Bank Umum Syariah (BUS) tahun 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 12 Bank Umum Syariah (BUS). Metode analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa komite audit dan opini audit memiliki pengaruh signifikan terhadap audit delay, sedangkan variabel gender auditor dan reputasi KAP tidak berpengaruh signifikan terhadap audit delay pada bank umum syariah tahun 2016-2020. Secara simultan komite audit, opini audit, gender auditor dan reputasi KAP berpengaruh signifikan terhadap audit delay pada bank umum syariah tahun 2016-2020.Kata kunci: Audit Delay, Komite Audit, Opini Audit, Gender Auditor, Reputasi

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