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PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Qomariah, Naila Nazatul; Mubarok, Abdullah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1261

Abstract

The purpose of this study is to examine the influence of independent commissioners, institutional ownership, and company size on tax avoidance. The objects in this study are consumer non-cyclicals sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This research method is quantitative research. The population in this study is 125 consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). The sampling method used in this study is purposeful sampling. The data analysis technique used in this study is multiple linear regression and processed using the Eviews Version 12 program. Based on the results of the F test, the independent commissioner variable, institutional ownership, and company size simultaneously or jointly influence the tax avoidance variable. And partially the results of the study show that company size has a significant effect on tax avoidance. While the independent commissioner and institutional ownership hypotheses are rejected on tax avoidance.
The Role of The Islamic Conference Organization and Expectations of The Future Role Mubarok, Abdullah; Bahri, Efri Syamsul; Aslam, Mohd Mizan Mohammad
International Journal of Strategic Studies Vol. 1 No. 1 (2024): International Journal of Strategic Studies
Publisher : Indo Consultan Energi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59921/icestra.v1i1.36

Abstract

The Organization of the Islamic Conference (OIC) is the foundation of Muslims in various dimensions of life. This research aims to identify the role of OIC globally. This research uses qualitative methods with a descriptive approach and a literature study. Research reference data was obtained from journals and reference books related to the role of the OIC. The study's results found ten dimensions of the OIC's role globally: politics, tourism, Islamic diplomacy, conflict resolution, humanity, cooperation for development, human rights, Islamic finance, world peace, and the development of science and technology. The OIC, as an association of countries with an Islamic background, needs to increase its role globally as a solution to various dimensions of problems experienced by OIC members. The implication is that in the future, we need to play an optimal role in population, poverty alleviation, finance, Islamic microfinance, halal economy, humanity and human resources.
Hajj Implementation Policy in Indonesia Wibowo, Hendro; Mubarok, Abdullah
International Journal of Strategic Studies Vol. 1 No. 2 (2024): International Journal of Strategic Studies
Publisher : Indo Consultan Energi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59921/icestra.v1i2.46

Abstract

Indonesia has the largest Muslim population in the world and the most significant number of Hajj pilgrims, reaching 15-25% of the total number of Hajj pilgrims in Arab Studies. The government's primary concern is the implementation of Hajj. This study aims to identify the policy of implementing Hajj in Indonesia. This study uses a qualitative method with a descriptive approach and a literature study. Data were obtained from journal literature, books, and policy documents on implementing Hajj in Indonesia. The results of the study found that the policy of implementing Hajj in Indonesia includes macro, meso, and micro dimensions in the form of Laws, Government Regulations, Presidential Regulations/Presidential Decrees, Regulations of the Minister of Religion, Decrees of the Minister of Religion, and Governor's Decrees. The government and stakeholders organizing Hajj need to use these policies as a reference when implementing Hajj.
SOSIALISASI DAN PELATIHAN MENYUSUN LAPORAN KEUANGAN ENTITAS DITAL DI SMK TECHNO MEDIA Abdullah Mubarok; Indria Ningsih; Pajar Amin
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 5 No. 1 (2025): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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

Abstract

Pada Pengabdian pada masyarakat (PKM) ini bertujuan untuk memberikan wawasan pengetahuan tentang pembuatan Laporan Keuangan secara digital pada Entitas dengan menggunakan aplikasi pencatat keuangan. Pengabdian dilaksanakan di SMKS (Sekolah Menengah Kejuruan Swasta) TECHNO MEDIA dengan Alamat JL. AMPERA KODIKLAT TNI BUARAN SERPONG, Kelurahan Buaran, Kecamatan Serpong, Kota Tangerang Selatan, Provinsi Banten. Sasaran pengabdian ini adalah para siswa, pemilik dan pengelola Entitas pada SMKS (Sekolah Menengah Kejuruan Swasta) TECHNO MEDIA. Permasalahan yang terjadi di Entitas diselesaikan dalam beberapa tahapan kegiatan yaitu persiapan, pelaksanaan dan evaluasi. Persiapan dilakukan dengan melakukan survey pendahaluan terkait dengan permasalahan yang dihadapi Entitas. Pelaksanaan dilakukan dengan sosialisasi dan pelatihan dengan menggunakan metode presentasi materi dan dilanjutkan dengan diskusi serta tanya jawab. Evaluasi dari tahapan ini dilakukan dengan megumpulkan dan menyimpulkan data-data dari masing-masing tahapan kegiatan. Hasil dari kegiatan pengabdian masyarakat menunjukan tingkat keberhasilan dengan adanya kesesuaian topik materi dengan informasi yang diperlukan oleh Entitas dalam menghadapi permasalahan yang selama ini terjadi. Adanya pengabdian ini membuat para siswa, pemilik dan pengelolah Entitas dapat diselesaikan dengan mudah secara digital dengan menggunakan aplikasi pencatat keuangan permasalahan laporan keuangannya. Kata Kunci: Aplikasi Pencatat Keuangan; Entitas; Laporan Keuangan Digital;
Enhancing Student Engagement through Project-Based Learning and Technology Integration Bisri Musthofa; Abdullah Mubarok; Syarifatul Fitri Hidayah; Ahmad Sunoko
Wahana Akademika: Jurnal Studi Islam dan Sosial Vol. 12 No. 2 (2025): Vol. 12, No. 2, October 2025
Publisher : Kopertais Wilayah X Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/wa.v12i2.26198

Abstract

Although initial research suggests that Project-Based Learning (PJBL) and technology integration enhance student engagement and critical thinking, there is a lack of comprehensive long-term evidence on their effective adaptation in resource-constrained elementary schools. This study directly examines how PJBL combined with technology can foster deeper learning and knowledge retention in such settings. Using qualitative methods, including semi-structured interviews and classroom observations at An-Nawawiyyah Islamic School, this research provides clear evidence that PJBL, when linked to real-life problems and supported by technology, significantly boosts student engagement and understanding. However, persistent challenges—limited resources, insufficient staff training, and difficulty maintaining innovative teaching—hinder broader impact. This study contributes by clarifying how PJBL with technology can drive more meaningful learning in challenging contexts and provides an empirical basis for shaping relevant teacher development and curriculum policies. Further research should explore the long-term and comparative effectiveness of these strategies in diverse Indonesian schools.
MUSHKILAH AL-AḤĀDĪTH AL-DAKHĪLAH FĪ TAFSĪR AL-QUR’ĀN AL-῾AẒĪM Mubarok, Abdullah
AL ITQAN: Jurnal Studi Al-Qur'an Vol 7 No 2 (2021): Al ITQAN: Jurnal Studi Al-Qur'an
Publisher : STAI AL-ANWAR SARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47454/itqan.v7i2.773

Abstract

The Hadith of the Prophet Muhammad is an inseparable relationship with the interpretation of the Qur'an. For this reason, the best product of interpretation is the interpretation of the historical interpretation method. The product of the interpretation of the Qur'an in all of the commentaries turned out to be all found to have sham interpretations, although with different percentages. The biggest problem with this discovery is that the result of interpretation is an understanding that is considered absolute truth for the reader so ignorant teaching becomes a belief that is definitely true. Dakhil in the interpretation is a serious problem that must be resolved because it is considered a barrier to the progress of Islam. Furthermore, Islam will be accused by its enemies of being a religion whose teachings are sourced from lies and superstition. Although the source of interpretation is divided into two, namely the source of the history and the interpreter's mind. This research focuses on Islamic methodology in ensuring that the sources of hadith and history as an inseparable relationship with the Qur'an, are guaranteed authentic and can be accounted for. So this study aims to unravel the problem of dakhil in interpretation that comes from hadith and history. Hadiths and narrations originating from the Prophet Muhammad, companions, tabi'in and the history of Israel have different classifications of status to be used as religious teachings. So that the interpretation of the Qur'an is not always considered as the Qur'an itself.
TAFSIR AL-WASĪTH LI AL-QUR’ĀN AL-KARĪM : Sebuah Karya Besar Grand Syaikh Muḥammad Sayyid Thanthāwī Mubarok, Abdullah
AL ITQAN: Jurnal Studi Al-Qur'an Vol 2 No 1 (2016): Al ITQAN Jurnal Studi Al-Qur'an
Publisher : STAI AL-ANWAR SARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47454/itqan.v2i1.18

Abstract

Muḥammad Sayyid Thanthāwī adalah seorang ulama multi disiplin ilmu. Tidak hanya tafsir, ia juga pakar dalam hukum Islam, sejarah dan lain-lain. Dengan kapasitas keilmuannya yang mumpuni, ia menyumbangkan sebuah karya yang pantas disejajarkan dengan tafsir-tafsir yang telah ada. Tafsir itu berjudul al-Wasīth li al-Qur’ān al-Karīm. Dengan bahasa yang sederhana dan mudah dipahami, Thanthāwī ingin mengupas petunjuk-petunjuk di dalam al-Qur'an seperti yang pernah dilakukan oleh pendahulunya yaitu Muḥammad Abduh. Dalam mukaddimah tafsirnya, Thanthāwī menggunakan metode terbaik dalam memahami al-Qur'an yaitu tafsīr al-Qur’ān bi al-Qur’ān, tafsīral-Qur’ān bi al-sunnah dan tafsīr al-Qur’ān bi aqwāl al-shaḥābah. Adapun pendekatan yang digunakannya adalah pendekatan multidisipliner sesuai kandungan ayat dan dengan uraian yang sistematis.
Pengaruh Literasi Keuangan, Financial Technology, dan Modal Minimal Investasi Terhadap Keputusan Investasi dengan Overconvidence Sebagai Variabel Moderasi (Studi Kasus Mahasiswa Akuntansi Wilayah Eks Karesidenan Pekalongan) Maida Beryl Lituhayu; Raharjo, Teguh Budi; Mubarok, Abdullah
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.9010

Abstract

This study examines the influence of financial literacy, financial technology, and minimum investment capital on investment decisions, with overconfidence moderating these effects. This study employs a quantitative research method with 350 respondents, analyzed using SPSS. The results indicate that financial literacy and minimum investment capital have a positive effect on investment decisions, while financial technology has no effect on investment decisions, and overconfidence does not moderate the effects of financial literacy, financial technology, and minimum investment capital on investment decisions. Keywords: Financial Literacy; Financial Technology;  Minimum Invests Amount; Overconfidence; Investment Decisions
HADITH, IDEOLOGY, AND DIGITAL AUTHORITY: A Van Dijk Critical Discourse Analysis of @hadits_lemah’s Instagram Posts Aisyah, Aisyah; Najib, Abdul; Nawwaf, Aufa Varrassyah; Mubarok, Abdullah
RIWAYAH Vol 12, No 1 (2026): Riwayah : Jurnal Studi Hadis
Publisher : Ilmu Hadis, Fakultas Ushuluddin, Universitas Islam Negeri (UIN) Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/riwayah.v12i1.36321

Abstract

This study examines how discourses surrounding hadiths of fadail al-a’mal fadail al-a’mal are employed as propagative material on the Instagram account @hadits_lemah using Van Dijk’s critical discourse analysis. The account utilizes hadiths to disseminate particular Islamic teachings and ideological perspectives through social media. Employing a netnographic approach, this study investigates how hadith-based content functions in constructing and transmitting Islamic discourse in digital spaces. The findings reveal three main points. First, the nine posts analyzed display a similar textual pattern in which the main discourse is communicated visually through images, supplemented by captions and illustrations. Second, the content shapes social cognition by promoting concerns over practices considered heretical and polytheistic, which are associated with the widespread circulation of weak and fabricated hadiths accompanied by biased evaluations of their authenticity. Third, the emergence and growth of @hadits_lemah are closely linked to Indonesians’ increasing reliance on digital media and the transformation of social media into a contested arena for disseminating Islamic ideologies. Through its criticism of perceived deviant practices, the account seeks to maintain the relevance of its ideological position. This study contributes to the development of Van Dijk’s discourse analysis in the context of social media by emphasizing visual characteristics alongside semantic structures. It also highlights the importance of digital literacy in responding to ideologically driven religious content circulating online.Penelitian ini mengkaji bagaimana wacana hadis-hadis fadail al-a’mal dimanfaatkan sebagai materi dakwah pada akun Instagram @hadits_lemah dengan menggunakan analisis wacana kritis Van Dijk. Akun tersebut memanfaatkan hadis untuk menyebarkan ajaran dan perspektif keislaman tertentu melalui media sosial. Dengan menggunakan pendekatan netnografi, penelitian ini menelaah bagaimana konten berbasis hadis berfungsi dalam membangun dan mentransmisikan wacana keislaman di ruang digital. Hasil penelitian menunjukkan tiga temuan utama. Pertama, sembilan unggahan yang dianalisis memiliki pola tekstual yang serupa, di mana wacana utama disampaikan secara visual melalui gambar yang dilengkapi dengan keterangan (caption) dan ilustrasi pendukung. Kedua, konten yang disajikan membentuk kognisi sosial dengan menumbuhkan kekhawatiran terhadap praktik-praktik yang dianggap bid‘ah dan syirik, yang dikaitkan dengan maraknya penyebaran hadis lemah dan palsu disertai penilaian kualitas hadis yang bias. Ketiga, kemunculan dan perkembangan akun @hadits_lemah berkaitan erat dengan meningkatnya ketergantungan masyarakat Indonesia terhadap media digital serta menjadikan media sosial sebagai arena kontestasi penyebaran ideologi Islam. Melalui kritik terhadap praktik yang dipandang menyimpang, akun tersebut berupaya mempertahankan relevansi posisi ideologisnya. Penelitian ini berkontribusi pada pengembangan analisis wacana Van Dijk dalam konteks media sosial dengan menekankan karakteristik visual di samping struktur semantik. Selain itu, penelitian ini menegaskan pentingnya literasi digital dalam menyikapi konten keagamaan yang sarat dengan muatan ideologis di ruang digital.