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All Journal JURNAL INTEGRASI CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimasa Aghniya: Jurnal Ekonomi Islam Al-Sharf: Jurnal Ekonomi Islam EKSYA: Jurnal Ekonomi Syariah Journal of Creative Student Research JEKSya Jurnal Ekonomi dan Keuangan Syariah Jurnal Informasi Pengabdian Masyarakat Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora Tuah Riau Journal
Abdullah Sani
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pengaruh Tingkat Pendidikan Dan Skala Usaha Terhadap Penerapan SAK EMKM Pada UMKM Unit Gas (Studi Kasus Di Kelurahan Pekan Tanjung Pura) Titah Maulana; Abdullah Sani
Jurnal Ekonomi dan Keuangan Syariah Vol. 3 No. 2 (2024): September
Publisher : Peduli Riset dan Pengabdian Masyarakat

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Abstract

SAK EMKM merupakan standar yang dibuat sederhana karena mengatur transaksi umum yang dilakukan oleh EMKM dan dasar pengukurannya murni menggunakan biaya historis sehingga EMKM cukup mencatat aset dan liabilitasnya sebesar biaya perolehannya. Banyak faktor yang mempengaruhi pelaku UMKM menerapkan SAK EMKM diantaranya adalah tingkat pendidikan dan skala usaha yang dimiliki Penelitian bertujuan untuk mengetahui pengaruh tingkat pendidikan dan skala usaha terhadap penerapan SAK EMKM pada UMKM unit GAS di Kelurahan Pekan Tanjung Pura baik secara parsial maupun simultan dengan jumlah responden 15 orang. Analisis data pada penelitian ini menggunakan uji kualitas data, uji hipotesis, dan analisis regresi linear berganda menggunakan program SPSS. Berdasarkan pengujian tersebut menjelaskan bahwa secara parsial terdapat pengaruh yang signifikan antara tingkat pendidikan terhadap penerapan SAK EMKM pada UMKM unit gas di Kelurahan Pekan Tanjung Pura hal ini karena nilai signifikan lebih kecil dari 0,05 atau (0,010 < 0,05) dan thitung > ttabel (3,069 > 2,17881) maka terdapat pengaruh variabel X terhadap Variabel Y. Secara parsial terdapat pengaruh yang signifikan antara skala usaha terhadap penerapan SAK EMKM pada UMKM unit gas di Kelurahan Pekan Tanjung Pura hal ini karena nilai signifikan lebih kecil dari 0,05 atau (0,025 < 0,05) dan thitung > ttabel (2,551 > 2,17881) maka terdapat pengaruh variabel X terhadap Variabel Y. Secara simultan atau bersama-sama terdapat pengaruh yang signifikan antara tingkat pendidikan dan skala usaha terhadap penerapan SAK EMKM pada UMKM unit gas di Kelurahan Pekan Tanjung Pura hal ini karena nilai signifikasi lebih kecil dari 0,05 (0,000 < 0,05) dan nilai Fhitung > Ftabel (21,530 > 3,81), maka variabel bebas secara simultan berpengaruh terhadap variabel terikatnya
Kurikulum Pendidikan (Islam) Di Indonesia Dulu dan Kini Abdullah Sani
Tuah Riau Vol. 1 No. 2 (2022): September
Publisher : MGMP SMP PAI Provinsi Riau, Indonesia

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Abstract

Artikel ini bermaksud mengungkapkan dinamika kurikulum Pendidikan Islam yang ada di Indonesia, dari pertama muncul yaitu sejak masa Penjajahan, pada masa kemerdekaan hingga saat ini. Kurikulum Pendidikan Islam dalam perjalanannya penuh dengan kontestasi, antara kelompok yang menginginkan negara Islam dan yang tidak. Pertarungan itu, kemudian menggeser Pendidikan Islam pada jalur yang sesungguhnya. Pendidikan Islam pada ahirnya terjebak pada “kepungan” kepentingan politik, hingga saat ini
Harta Waris yang Dijual sebelum Pembagian Shadad Aldiansyah; Kamaliah R; Abdullah Sani
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 3 No. 1 (2025): Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v3i1.1181

Abstract

Inheritance property is one of the important aspects of Islamic law that must be divided in accordance with the provisions of faraidh. However, there is often a practice of selling inherited property before the faraidh division is carried out, which raises the potential for conflict among the heirs. This study aims to analyze the views of the Indonesian Ulema Council (MUI) on the phenomenon, focusing on aspects of Islamic law and ethics in the management of inherited property. The research method used is a qualitative approach with literature studies and interviews. The main sources of this research include MUI fatwas, fiqh books, and interviews with scholars and Islamic law practitioners. The results show that the sale of inherited property before the faraidh division can be justified under certain conditions, such as the agreement of all heirs who are baligh and rational, and does not harm the entitled parties. However, MUI emphasizes the importance of prioritizing the principles of justice and deliberation in the management of inherited property. This study concludes that the sale of inherited property before difaraidh requires caution and compliance with Islamic law, so as not to violate the rights of other heirs. The recommendations given are strengthening public literacy regarding faraidh law and enforcing sharia-based mediation mechanisms to resolve inheritance disputes.
Sanksi Kebiri Kimia Bagi Pelaku Kejahatan Seksual Terhadap Anak Dalam Perspektif Masyarakat Muslim Kecamatan Binjai Utara Adib Aushaf; Diyan Yusri; Abdullah Sani
Journal of Creative Student Research Vol. 1 No. 4 (2023): Agustus : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i4.2240

Abstract

Sexual crimes against minors are increasingly prevalent and are even at an alarming stage, so that the Government deems it necessary to take a stand. This type of research is field research. Field research research. namely a research that is carried out systematically by raising existing data in the field. Methods of data collection by way of observation, interviews and documentation. The data obtained is then processed by reducing data, presenting data, and making conclusions. The results of the study show that chemical castration is a form of criminal punishment. This punishment is appropriate because Islamic law recognizes tadzir punishment. Current criminal law policies in efforts to protect children related to sexual crimes are contained in Law Number 17 of 2016 concerning ratification of Regulation in lieu of Law Number 1 of 2016 concerning the second amendment to Law Number 35 of 2014 concerning the first amendment to Law Number 23 of 2002 concerning Child Protection. Sexual crimes against children that occurred in North Binjai District, Binjai City are a form of crime that violates positive law. In the perspective of the Muslim community in North Binjai District, Binjai City stated that they agree to the application of chemical castration sanctions for perpetrators of sexual crimes against children.
ANALISIS KINERJA BADAN USAHA MILIK DESA (BUMDES) TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DESA SANGGA LIMA KECAMATAN GEBANG KABUPATEN LANGKAT PERIODE TAHUN 2021-2022 Windiani; Abdullah Sani; Asmawarna Sinaga
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1230

Abstract

This study focuses on discussing the performance of village-owned enterprises (BUMDES) in improving the welfare of the community in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period. The research method used in this study is a descriptive qualitative research method with an empirical approach. The informants in this study were management and 30 customers of BUMDES Sangga Lima, Gebang District, Langkat Regency for the 2021-2022 period. The results of the study explain the performance of Village-Owned Enterprises (BUMDES) in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period, namely carrying out various activities such as business loan funds, providing seminars, training, and consulting in managing businesses. The performance of village-owned enterprises (BUMDES) in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period has affected the welfare of the community and has been able to improve their economy and business, compared to before receiving BUMDES loans, consultations and guidance. There has been an increase in Community Welfare in Sangga Lima Village, Gebang District, Langkat Regency for the 2021-2022 period which can be seen from various indicators such as increasing people's income so that they can meet their daily needs such as food, as well as other needs such as housing, family health and the need for education their children.
Optimizing MSMEs: Google My Business Strategy to Increase the Visibility of Pematang Siantar MSMEs Afandi, Ahmad; Abdullah Sani; Muhammad Arifin Lubis; Rahmayati
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024): April
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v6i3.2150

Abstract

The purpose of this study is to increase the business visibility of MSME actors in Pematang Siantar City through the use of Google My Business. The methods include identifying needs, preparing materials, recruiting trainers, conducting theoretical and practical sessions, and evaluating. Of the 40 participants, most had shops and stalls that could have been more optimal in online marketing. The activity results showed that the training increased participants' understanding and skills in digital marketing, especially using Google My Business. Evaluation involves participant feedback, measurement of results, and recommendations for improvement. This activity concludes that the training has succeeded in having a positive impact on MSME actors in Pematang Siantar City, improving their digital skills and providing recommendations for further training to be more effective.
Co-Authors Adib Aushaf Aditya Efendi Ahmad Afandi Amas Muda Hasibuan Aminah Nasution Anjas Mara Anjur Perkasa Alam Asmawarna Sinaga Diyan Yusri Efnijan Nurjannah Egi Fazar Firrizqi Ersi Eka Nur Jannah Kamaliah R Khairani Sakdiah Melinda Melinda MUHAMMAD ARFAN HARAHAP MUHAMMAD ARIFIN Muhammad Arifin Lubis Mukmin Harianja Nadila Sabila Nur Satia Ritonga Pitri Hamidah Rahmayati Rani Febriyanni Sahendra Sahendra Shadad Aldiansyah Suci Nopida Syafitri Daulay Taslimur Rosyady Titah Maulana Windiani