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Satu Tuhan Tiga Agama (Yahudi, Nasrani, Islam Di Yerusalem) Amaliyah Amaliyah
Religious: Jurnal Studi Agama-Agama dan Lintas Budaya Vol 1, No 2 (2017)
Publisher : UIN Sunan Gunung Djati Bandung

This study describes the difference in perspective about the One God in three religions, namely, Yaudi, Christianity, Islam. Based on the history of the three religions in addition to having a difference they have a similar though all three are related to each other. The equation is the same concept that is based on monotheism Unitarian deity This doctrine expresses the belief in one God. However, based on the understanding is different because more Jews speak rules of survival, al is illustrated in ten rules God (ten Comandemen) while Christian was first talked about the role of God, it is envisaged that God can be as Creator (God) acts as a savior, too as human beings, have the same activities as men in general. while Islam speaks about-ness of it reflected in the Muslim holy book ie the Qur'an in Qs. Al-Ikhlas monotheism which is the heart of Islam.

PENGARUH KECUKUPAN MODAL, PEMBIAYAAN BERMASALAH, BAGI HASIL DAN TINGKAT INFLASI TERHADAP DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH Wilda Nurhidayah; Amaliyah Amaliyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i3.334

This study aims to determine the effect of capital adequacy, problematic financing, profit sharing and inflation rates on Mudharabah deposits in Islamic commercial banks. There are 5 samples in this study that meet the criteria, namely Bank Jabar Banten Syariah, Panin Dubai Syariah Bank, Bukopin Syariah Bank, BCA Syariah and Maybank Syariah Indonesia. The analytical tool used is panel data regression analysis. The chosen model is Random Effect which is tested by F test and t test, with a significance level of 5%. From the results of the analysis, it is known that simultaneous Capital Adequacy, Problem Financing, Profit Sharing and Inflation Rate have a significant effect on Mudharabah Deposits. Partially Capital Adequacy, Problem Financing and Inflation Rate have no significant effect on Mudharabah Deposits while Profit Sharing has a positive and significant effect on Mudharabah Deposits.

The Effect of Locus Of Control, Self Efficacy, and E-Learning Effectiveness on Accounting Understanding Amaliyah Amaliyah; Wiwit Irawati; Luh Nadi; Harry Barli; Alexander Raphael
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p131-148

The purpose of this study was to determine the effect of locus of control, self-efficacy, and effectiveness of e-learning on accounting understanding, with the background of the importance of the role of universities in producing competent graduates in accounting. With the Covid-19 pandemic, the learning process has changed, namely by learning through online media compared to face-to-face learning. The research population is students who graduated from the 7th semester in the accounting department at Pamulang University. The sample contains 100 data using the Slovin formula with an error margin of 10%. Data was collected through the distribution of google form questionnaires and analyzed using the combination concurrent embedded method. This research can be a reference for the academic community and also the government to produce policies and provide online-based learning services so as to produce reliable and competent graduates in the accounting field. The results show that locus of control has a significant effect on understanding Accounting, Self Efficacy, has a significant effect on accounting understanding, while the effectiveness of E-Learning has no significant effect on accounting understanding

PEMAHAMAN NILAI MODERASI BERAGAMA MELALUI BUDAYA MENULIS DI SMK SELAGAN PONDOK LABU Amaliyah Amaliyah; Deni Darmawan; Yenny Merintul Hasanah
PENGABDIAN SOSIAL Vol 3, No 1 (2023): Jurnal Pengabdian Sosial
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v3i1.28224

ABSTRACT Understanding the value of religious moderation in schools for both teachers and students must be implemented in real life in the development of education. Religious moderation is also meant to prevent radicalism among students. The values of tolerance accept differences and diversity, especially in thinking, will be a development for science. One way to implement religious moderation is with a writing culture. Writing can give you the feel of being open about what is on your mind. As a form of informing government programs related to religious moderation. And develop student literacy programs. So through Community Service (PKM) Pamulang University at Selagan Pondok Labu Vocational School, invites teachers and students to build religious moderation in schools and conduct writing training. Appreciation of teachers, students especially the school in the activities of providing smooth PKM activities Keywords: Religious Moderation, Writing Culture

Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality Luh Nadi; Wiwit Irawati; Amaliyah Amaliyah
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16676

Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di mana Wajib Pajak diharapkan dapat lebih memahami mengenai aturan perpajakan, dan diharapkan pula peran konsultan pajak dapat membantu klien untuk melaksanakan hak dan kewajiban dalam membayar pajak.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh dari Pemahaman Pajak, Tax Cost of Compliance terhadap Moralitas Wajib Pajak dengan mediasi Tax Service Quality.Metode Penelitian: Penelitian ini menggunakan responden Konsultan Pajak di Indonesia yang tergabung dalam IKPI (Indonesia). Populasi penelitian adalah konsultan pajak yang tergabung dalam IKPI, pemilihan sampel menggunakan teknik simple random sampling. Data penelitian yang terkumpul dan telah lolos uji kualitas instrumen serta uji asumsi klasik, diuji regresi dengan teknik analisis jalur untuk melihat pengaruh variabel mediasi, dan uji regresi linier berganda untuk melihat pengaruh parsial masing-masing variabel dan pengaruh simultannya.Hasil Penelitian: Hasil penelitian menunjukkan bahwa secara parsial Pemahaman Pajak Tax Cost of Compliance berpengaruh terhadap Tax Service Quality, demikian juga Pemahaman Pajak, dan Tax Service Quality secara parsial berpengaruh terhadap Moralitas Wajib Pajak, sedangkan Tax Cost of Compliance tidak berpengaruh terhadap Moralitas Wajib Pajak, Hasil penelitian juga membuktikan bahwa variabel Tax Service Quality memediasi pengaruh Tax Cost of Compliance terhadap Moralitas Wajib Pajak, tetapi tidak memediasi pengaruh Pemahaman Pajak terhadap Moralitas Wajib PajakKeaslian/Kebaruan Penelitian: Penelitian ini menggunakan responden Konsultan Pajak yang masih jarang digunakan dalam penelitian-penelitian sebelumnya, padahal sebagai konsultan pajak dituntut untuk lebih memahami peraturan perpajakan. Penelitian ini juga menjadikan Kualitas Pelayanan sebagai variabel mediasi dan lebih fokus kepada Moralitas Wajib Pajak sebagai pemicu kepatuhan wajib pajak.

ELITE SCHOOL POLICIES; SUPERIOR ISLAMIC SCHOOLS Amaliyah Amaliyah
Edukasi Islami : Jurnal Pendidikan Islam Vol 9, No 02 (2020): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v9i02.907

This study aims to examine the policies of leading schools/madrasas in Indonesia, which have elitist tendencies and become reproductive forces rather than productive forces. This picture is evident from the community's view on identifying rich and poor schools, and even becoming a socioeconomic measure for the community. Furthermore, elite schools are seen as excellent schools that meet the quality standards of their graduates. The emergence of elite Islamic schools is at least motivated by several factors, including factors, ideology, social, historical, and psychology, as a response to problems in Islamic education that are always discussed by the world of education, where the tendency only functions in the spiritual. There are two formulations of this study's problem, namely, how does elitism emerge in leading schools/madrasas? Then, how to reconstruct the leading school/madrasa to guarantee access to education that is equitable for all children of the nation from all walks of life, especially among the poor? The results of this study, first, the elite schools get special treatment from the government by receiving block-grant subsidies and being given the freedom to collect school fees from parents/guardians of students. Second, reconstruction steps are needed to improve the education of the excellent schools/madrasas to be enjoyed equally by the entire community and educate all the nation's children.

PEMAHAMAN NILAI MODERASI BERAGAMA MELALUI BUDAYA MENULIS DI SMK SELAGAN PONDOK LABU Amaliyah Amaliyah; Deni Darmawan; Yenny Merintul Hasanah
Jurnal Pengabdian Sosial Vol 3, No 1 (2023): Jurnal Pengabdian Sosial
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v3i1.28224

ABSTRACT Understanding the value of religious moderation in schools for both teachers and students must be implemented in real life in the development of education. Religious moderation is also meant to prevent radicalism among students. The values of tolerance accept differences and diversity, especially in thinking, will be a development for science. One way to implement religious moderation is with a writing culture. Writing can give you the feel of being open about what is on your mind. As a form of informing government programs related to religious moderation. And develop student literacy programs. So through Community Service (PKM) Pamulang University at Selagan Pondok Labu Vocational School, invites teachers and students to build religious moderation in schools and conduct writing training. Appreciation of teachers, students especially the school in the activities of providing smooth PKM activities Keywords: Religious Moderation, Writing Culture

ELITE SCHOOL POLICIES; SUPERIOR ISLAMIC SCHOOLS Amaliyah Amaliyah
Edukasi Islami: Jurnal Pendidikan Islam Vol. 9 No. 02 (2020): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v9i02.907

This study aims to examine the policies of leading schools/madrasas in Indonesia, which have elitist tendencies and become reproductive forces rather than productive forces. This picture is evident from the community's view on identifying rich and poor schools, and even becoming a socioeconomic measure for the community. Furthermore, elite schools are seen as excellent schools that meet the quality standards of their graduates. The emergence of elite Islamic schools is at least motivated by several factors, including factors, ideology, social, historical, and psychology, as a response to problems in Islamic education that are always discussed by the world of education, where the tendency only functions in the spiritual. There are two formulations of this study's problem, namely, how does elitism emerge in leading schools/madrasas? Then, how to reconstruct the leading school/madrasa to guarantee access to education that is equitable for all children of the nation from all walks of life, especially among the poor? The results of this study, first, the elite schools get special treatment from the government by receiving block-grant subsidies and being given the freedom to collect school fees from parents/guardians of students. Second, reconstruction steps are needed to improve the education of the excellent schools/madrasas to be enjoyed equally by the entire community and educate all the nation's children.

Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality Luh Nadi; Wiwit Irawati; Amaliyah Amaliyah
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16676

Latar Belakang: Perubahan perpajakan yang terjadi dilatar belakangi pada aturan perpajakan, di mana Wajib Pajak diharapkan dapat lebih memahami mengenai aturan perpajakan, dan diharapkan pula peran konsultan pajak dapat membantu klien untuk melaksanakan hak dan kewajiban dalam membayar pajak.Tujuan: Penelitian ini bertujuan untuk menguji pengaruh dari Pemahaman Pajak, Tax Cost of Compliance terhadap Moralitas Wajib Pajak dengan mediasi Tax Service Quality.Metode Penelitian: Penelitian ini menggunakan responden Konsultan Pajak di Indonesia yang tergabung dalam IKPI (Indonesia). Populasi penelitian adalah konsultan pajak yang tergabung dalam IKPI, pemilihan sampel menggunakan teknik simple random sampling. Data penelitian yang terkumpul dan telah lolos uji kualitas instrumen serta uji asumsi klasik, diuji regresi dengan teknik analisis jalur untuk melihat pengaruh variabel mediasi, dan uji regresi linier berganda untuk melihat pengaruh parsial masing-masing variabel dan pengaruh simultannya.Hasil Penelitian: Hasil penelitian menunjukkan bahwa secara parsial Pemahaman Pajak & Tax Cost of Compliance berpengaruh terhadap Tax Service Quality, demikian juga Pemahaman Pajak, dan Tax Service Quality secara parsial berpengaruh terhadap Moralitas Wajib Pajak, sedangkan Tax Cost of Compliance tidak berpengaruh terhadap Moralitas Wajib Pajak, Hasil penelitian juga membuktikan bahwa variabel Tax Service Quality memediasi pengaruh Tax Cost of Compliance terhadap Moralitas Wajib Pajak, tetapi tidak memediasi pengaruh Pemahaman Pajak terhadap Moralitas Wajib PajakKeaslian/Kebaruan Penelitian: Penelitian ini menggunakan responden Konsultan Pajak yang masih jarang digunakan dalam penelitian-penelitian sebelumnya, padahal sebagai konsultan pajak dituntut untuk lebih memahami peraturan perpajakan. Penelitian ini juga menjadikan Kualitas Pelayanan sebagai variabel mediasi dan lebih fokus kepada Moralitas Wajib Pajak sebagai pemicu kepatuhan wajib pajak.

PASAR MODAL SYARIAH PERSPEKTIF SHARIA COMPLIANCE DI ERA DISRUPTIVE INNOVATION Mohd Zamzami, R; Amaliyah; Hakim, Abdurrahman
Moderation | Journal of Islamic Studies Review Vol. 1 No. 2 (2021)
Publisher : Asosiasi Dosen PTKIS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63195/moderation.v1i2.24

Investment is a form of commitment to be able to hold a number of funds with the aim of obtaining a number of benefits (profits) and benefits (benefits) in the future. However, there are still investments as a means of collecting funds from the public with products and business activities that do not comply with the standards of government regulations, and do not even meet sharia compliance standards. Sharia compliance, which is in accordance with sharia principles in investing, is important as a guide for the community. Investment activities explicitly or implicitly are contained in a number of verses of the Qur'an and the sunnah of the Prophet Muhammad. Where in every investment activity that does not contain elements of haram, gharar, maysir, usury, tadlis, talaqqī al-rukban, ghabn, darar, rishwah, immorality and zulm. Furthermore, the Islamic Capital Market, as one of the Islamic investment instruments, is experiencing significant growth. The current performance of the Islamic Capital Market is in dire need of sustainability investment efforts in dealing with various forms of disruptive innovation management that are increasingly developing with various flagship products and excellent services. The birth of disruptive innovation provides easy accessibility and relatively more affordable costs for the user community. On this side, disruptive innovation is a market development that has a good impact on society and an increase in economic value on the consumer and business side, this must also be in accordance with the values of compliance with sharia principles (sharia compliance).

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