Claim Missing Document
Check
Articles

Found 4 Documents
Search

Pelaksanaan Waris Masyarakat Suku Baduy Muslim Di Desa Kanekes Kecamatan Leuwidamar Kabupaten Lebak Provinsi Banten Ricco Andreas; Wati Rahmi Ria; Kasmawati .; Ade Oktariatas K.Y; Muhammad Bahrudin
Istinbath : Jurnal Hukum Vol 18 No 1 (2021): Istinbath : Jurnal Hukum
Publisher : Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/istinbath.v18i1.3630

Abstract

The Muslim Baduy community adheres to the customs and traditions they profess from their ancestors. The inheritance system used in the Baduy customary inheritance uses the Bilateral system, which is that the mother and father are equally strong. Issues that will be discussed are how the implementation of the inheritance of the Baduy Muslim tribe. This type of research used in this study is empirical normative legal research, with exposure to data used primary and secondary data and analyzed qualitatively. The difference between Baduy inheritance law and Islamic inheritance law in Pikukuh as an unwritten inheritance rule in Islamic inheritance law is based on the Koran and As-Sunnah. There are similarities that the heirs are the descendants of the deceased and the inheritance can only be distributed after the death of the testator, but the Baduy community does not distribute the inheritance to the lineage to the top.
Pengaruh Capital Intensity dan Return On Asset terhadap Agresivitas Pajak Muhammad Bahrudin; Saiful Islam; Dien Noviany Rahmatika
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.292

Abstract

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.
FUNGSI SUPERVISI PENDIDIKAN PADA SEKOLAH UMUM DAN MADRASAH Muhammad Bahrudin
JIP: Jurnal Ilmu Pendidikan Vol. 2 No. 12 (2024): DESEMBER
Publisher : CV. Adiba Aisha Amira

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

Abstract

Educational supervision plays an important role in ensuring the quality of the teaching and learning process in public schools and madrasahs. The function of supervision focuses on improving the competence of educators, overseeing the implementation of the curriculum, and professional development. In addition, supervision serves to monitor, evaluate and provide constructive feedback to ensure that educational goals are achieved effectively and efficiently. In public schools, educational supervision tends to focus on the implementation of the national curriculum, the development of teaching methods, and the monitoring of student learning outcomes. Meanwhile, in madrasah, supervision places more emphasis on the integration of academic education and religious values. Despite differences in approach, the two institutions share the same goal of improving the quality of education provided to students.
Transformasi Supervisi Pendidikan Madrasah: Menuju Pendidikan Islam yang Berkualitas dan Berdaya Saing Muhammad Bahrudin; Fegy Diah Yasminar
Milenial: Journal for Teachers and Learning Vol. 6 No. 1 (2025): Milenial
Publisher : Lembaga Anotero Scientific Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55748/mjtl.v6i1.394

Abstract

Madrasah education supervision is a coaching process that aims to improve the quality of learning and teacher professionalism through supervision that is constructive, democratic, and oriented towards continuous improvement. This article comprehensively discusses the meaning of supervision, the factors that influence its implementation, the aims and functions of supervision in madrasas, the types of supervision, the processes followed, as well as the techniques, approaches and methods used. The results of the study show that supervision of madrasa education not only functions as a monitoring tool, but also as a strategic effort to integrate religious and general curricula, increase teacher competence, create a collaborative work climate, and strengthen institutional governance. Effective supervision requires the involvement of madrasa heads, teachers and supervisors in carrying out their respective roles with the principles of cooperation and continuous development. With Thus, supervision of madrasa education can be used as a means of realizing quality education that is in line with Islamic values ​​while also responding to the challenges of modern education