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All Journal Jurnal Ilmu Lingkungan Jurnal Akuntansi Multiparadigma Edukasi Islami: Jurnal Pendidikan Islam Jurnal Inovasi Ilmu Sosial dan Politik Ta'dib: Jurnal Pendidikan Islam MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Jurnal Ilmiah Kesehatan Masyarakat : Media Komunikasi Komunitas Kesehatan Masyarakat Al-Ulum: Jurnal Pendidikan Islam Journal of English Language and Education Berajah Journal Thawalib: Jurnal Kependidikan Islam Alif Lam: Journal of Islamic Studies and Humanities Proceeding International Seminar of Islamic Studies Al-Ulum: Jurnal Pendidikan Islam JURNAL SKALA HUSADA: THE JOURNAL OF HEALTH Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat JURNAL HUTAN TROPIS Journal of General Education and Humanities Electronic Journal of Education, Social Economics and Technology Ar Rosyad : Jurnal Keislaman dan sosial humaniora Journal Of Sustainable Education (JOSE) Syura: Journal of Law Mozaic: Islamic Studies Journal Konstruktivisme : Jurnal Pendidikan dan Pembelajaran KBJPM- Kayuh Baimbai Jurnal pengabdian masyarakat
Muhammad Ruslan
Fakultas Ekonomi Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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MAKRIFATAKUNTANSI, DETERMINASI PUNCAK PERJALANAN SPIRITUALITAS AKUNTANSI: SUATU TINJAUAN ONTOLOGIS Ruslan, Muhammad; Alimuddin, Alimuddin
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Accounting makrifat, determination of journey of accounting spirituality: ontological evaluation. Accounting is basically a product of ideol-ogy was form as an ideological instrument to construct of reality. Logic Contradic-tions in building basic ontology of accounting to reproduce the contradictions in reality be the form of contradictions that lead to inequality and marginalization. The presence of Islamic accounting to be deconstructing the power of capitalism, altough in fact impressed’’ barren’’. The spirit of Islam as liberation ideology is reduced in the grip of market power. Therefore, an ontological perspective review to reassess the basic philosophy of Islamic accounting. Efforts to redefine and re-parse the critical relations with Islamic as ideology of science in accounting as a doctrinal-theoretical framework. Creating patterns to be Islamic of ideology in accounting as a basic framework for understanding the scope Islamic accounting study, by positions’’ liberation’’ as the highlight of the discourse (makrifat) Islamic accounting.Abstrak: Makrifat akuntansi, determinasi puncak perjalanan spirituali-tas akuntansi: suatu tinjauan ontologism. Akuntansi pada dasarnya adalah produk ideologis yang lahir sebagai instrumentdalam mengkonstruk realitas. Kontradiksi logicdalam bangunan dasar ontologi akuntansi akan mereproduksi model-model kontradiksi dalam realitas berupa lahirnya pertentangan-perten-tangan yang berujung pada ketimpangan dan marginalisasi. Hadirnya ideologis akuntansi Islam dalam mengdekonstruksi kuasa akuntansi kapitalisme, dalam kenyataannya terkesan ‘’mandul’’. Semangat pembebasan Islam sebagai ideologi tereduksi dalam cengkeraman kuasa pasar. Oleh karenanya tinjauan ontolo-gis merupakan sudut pandang untuk menilai kembali filosofi dasar akuntansi Islam. Upaya untuk meredefinisi dan mengurai kembali dengan kritis hubun-gan Islam sebagai ideologi dengan akuntansi sebagai ilmu pengetahuan dalam kerangka doktrinal-teoritis. Menciptakan pola pengideologisasian Islam dalam akuntansi sebagai kerangka dasar untuk memahami ruang lingkup kajian akun-tansi Islam, dengan menempatkan ‘’pembebasan’’ sebagai puncak perjalanan (makrifat) akuntansi Islam
Pendidikan Kewirausahaan Berbasis Gender Dalam Perspektif Al-Qur’an Ruslan, Muhammad
Alif Lam : Journal of Islamic Studies and Humanities Vol 4 No 1 (2023): Alif Lam: Journal of Islamic Studies and Humanities
Publisher : STAI Darul Kamal NW Kembang Kerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51700/aliflam.v4i1.522

Abstract

To become an entrepreneur, the first thing to prepare is to master the knowledge of entrepreneurship, know the basic concepts of entrepreneurship and the ins and outs of it. An entrepreneur requires a strong mentality and a creative, innovative and courageous spirit to face challenges in the future. To become an entrepreneur is not bound by a certain gender, anyone has the right to become an entrepreneur without any differences in ethnicity, race and gender. Men and women are created in pairs and both are partners who complement each other. It should be noted that, long before there were balance theories about men and women in entrepreneurship, the Qur'an had previously reported on this theory, this is mentioned in the Qur'an in surah An-Nisa/4: 32 and surah an-nahl/16: 97, explicitly states that: men and women have equal access and opportunities to become entrepreneurs. The balance of roles between men and women in entrepreneurship is a necessity, because both are creatures that were created to complement each other, have the same potential and both come from the same creation and origin, and both have the same abilities. in doing whatever they want
INNOVATION OF ISLAMIC EDUCATION TEACHING METHODS BASED ON ICT IN SECONDARY SCHOOLS Ruslan, Muhammad
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This article discusses the Innovation Of Islamic Education Teaching Methods Based On Ict In Secondary Schools. The method used in this article is a literature review method, derived from literature with facts obtained from the field. The data or materials are sourced from the library, including books, journals, articles, and so on. Data sources are also gathered by collecting literature sources to obtain theoretical information and explanations. The data analysis technique involves summarizing, presenting data, and drawing conclusions. Innovative learning methods can stimulate students to actively participate in the learning process, thereby improving the overall quality of education. The digital era demands the need for teachers' creativity, such as using various innovative methods, to prevent their roles from being replaced by rapidly advancing technology. Some learning methods that can be used to support innovative learning include flipped learning, blended learning, and e-learning.
THE INFLUENCE OF NPF, BOPO, AND CKPN ON THE ROA OF SHARIA BUSINESS UNIT IN INDONESIA Siregar, Pani Akhiruddin; Wirian, Oktrigana; Ruslan, Muhammad; Afandi, Ahmad; Olivia, Hastuti
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This research aims to analyze the influence of NPF, BOPO, and CKPN on the ROA of Sharia Business Unit in Indonesia. The type of research data with secondary data is sourced from the Financial Ratios of Islamic Business Unit and Islamic Business Unit Operations through the publication of The Sharia Indonesia Banking Statistics, Financial Services Authority (SPS-OJK). The SPS-OJK is is a publication media that provides data regarding the Sharia banking industry in Indonesia. The research sample was taken periodically in the form of monthly data from January 2020 to August 2023. At least, the amount of data that can be further analyzed is 44 data. Sampling technique with simple random sampling. The results of the research are as follows: (1) The estimation model shows an R2 value of 0,893 which represents the value of the coefficient of determination. This means that 89,30% of the dependent variable variation is able to be explained by the independent variable in this model. The remaining 10,70% is explained by other causes that are not included in the model; (2) The regression model on the independent variable simultaneously influence the dependent variable, so that the independent variable regression model can be used to predict the dependent variable; and (3) This research produced output that NPF, BOPO, and CKPN have an influential and are significant on the ROA of Sharia Business Unit in Indonesia.
TINJAUAN AL-QUR’AN TERHADAP KESETARAAN GENDER DALAM PEMBAGIAN WARISAN (STUDI ANALISIS PADA SURAH AL-NISA AYAT 11) Ruslan, Muhammad
AR-ROSYAD: Jurnal Keislaman dan Sosial Humaniora Vol. 1 No. 2 (2023): Juni 2023
Publisher : LPPM IAI Hasanuddin Pare-Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55148/arrosyad.v1i2.641

Abstract

The Problems among the people never stop at one time. Eventhough these problems have been raised by the scholars of the Salaf. Just like a few years ago there was a lot of talk about the difference in the heritage provisions of 2/1 for boys and girls which was considered unfair by feminists. Starting from this problem, the author took the initiative to thoroughly discuss how according to the Qur'an, and whether the 2/1 distribution can be said to be fair. The focus and purpose of this research is to find out the Qur'anic perspective on gender equality in heritage distribution, and to find out the forms of justice for gender equality in inheritance distribution. The type of research used in this study is included in content analysis with a library research approach. The result of this study indicate that: The distribution of inheritance determined by the Qur'an in surah al-Nisa' Verse 11 (Li al-dzakari mitslu hadd al-untsayain) for sons and daughters includes a distribution that is not equal because the distribution the heritage listed in Nisa surah Verse 11 (Li al-dzakari mitslu hadd al-untsayain) sons get a 2/1 share or in other words boys get twice the share of girls. The fair distribution of 2/1 is due to several things, including the burden on sons is greater and sons are obliged to provide their wealth to their family
COMPARISON OF READING METHODS OF ASBAB AN-NUZUL M. FAZLUR RAHMAN AND MOHAMMAD TOLBI Ridho, Muhammad Izul; Ruslan, Muhammad
Mozaic: Islamic Studies Journal Vol 3 No 1 (2024)
Publisher : Pascasarjana UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/mozaic.v3i1.2143

Abstract

Since the beginning of the emergence of studies on asbab al-nuzul, Muslim scholars have had different opinions about it. Some consider it the most important part of the process of understanding the holy text of the Qur'an, while others have the opposite opinion. But today almost all Muslim scholars consider the study of asbab al-nuzul to be the most important part of the process of understanding the meaning of the holy text. Even the scope of its understanding has been expanded, one of the Muslim scholars who took part in expanding the study of asbab al-nuzul is Fazlur Rahman and Muhammad Tolbi. Fazlur divided the category of asbab al-nuzul into two categories; Micro and Macro. Next, he developed his understanding of asbab al-nuzul into his double movement theory which finally anchored on the understanding of the universal and flexible meaning of the Qur'an. Not much different from Fazlur, Tolbi tried to explain the meaning of the Qur'an using an interpretation method based on understanding the text through the historical context of the text. Tolbi believes that the verses of the Qur'an should be interpreted in the context in which they were revealed. Removing the verses of the Qur'an from their historical aspects will only make the verses understood in an understanding that benefits certain parties. Although they appear the same, the methods of these two scholars are actually very different
ANALISIS KELAS KEMAMPUAN PENGGUNAAN LAHAN DI AREAL SUB DAS RIAM KANAN KABUPATEN BANJAR PROVINSI KALIMANTAN SELATAN Sumaryono, Sumaryono; Badaruddin, Badaruddin; Ruslan, Muhammad
Jurnal Hutan Tropis Vol 12, No 4 (2024): Jurnal Hutan Tropis Volume 12 Nomer 4 Edisi Desember 2024
Publisher : Lambung Mangkurat University-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jht.v12i4.21454

Abstract

Inappropriate land use can result in changes in environmental conditions that have negative impacts on humans. Land use that is not in accordance with its capabilities can cause various disasters, such as excessive erosion, landslides, floods, droughts, and an increase in the area of critical land. The Riam Kanan sub-watershed is one of the sub-watersheds in Banjar Regency, South Kalimantan whose condition requires conservation because this area has varying slopes, so if the land is not managed properly, it can cause flooding and other natural disasters. Based on this, it is necessary to carry out research related to the Land Use Capability Classification. The aim of this research is to analyze inhibiting or limiting factors and to formulate land use capability classes. The highest slope percentage of 15 - 25% is found in Land Unit 3 (three) Block A, Land Unit 4 (four) Block B and Land Unit 2 (two) in Block D. The lowest slope percentage of 3-8% is found in Unit Land 1 (one) Block A, Land Unit 1 (one) Block B and Land Unit 3 (three) in Block C. Other Land Units have a slope percentage of 8-15%. Land Use Capability Classes (KPL) obtained from the analysis results are 3 (three) Land Use Capability Classes (KPL), namely 1). KPL II with Soil Depth Limiting Factor "s". 2). KPL III with limiting factors for slope, soil depth and erosion. 3). KPL IV with Erosion Limiting Factor "e".
KEANEKARAGAMAN VEGETASI HUTAN MANGROVE DI KECAMATAN KURAU KABUPATEN TANAH LAUT Fithria, Abdi; Syam'ani, Syam'ani; Udiansyah, Udiansyah; Ruslan, Muhammad; Rezekiah, Arfa Agustina; Pramudya, Firman; Akbar, Pani; Diva, Achmad Arya; Fahmi, Hilman; Shiba, Yasinta Nur
Jurnal Hutan Tropis Vol 12, No 4 (2024): Jurnal Hutan Tropis Volume 12 Nomer 4 Edisi Desember 2024
Publisher : Lambung Mangkurat University-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jht.v12i4.21446

Abstract

Kurau sub-district in Tanah Laut Regency is known to have a fairly extensive mangrove forest with great potential. One of the potentials is the variety of mangrove vegetation that grows in the forest. vegetation that grows in it. Knowing the diversity of mangrove forest species in Kurau sub-district aims to provide a scientific basis for in Kurau sub-district aims to provide a scientific basis for protecting and monitoring the forest. and forest supervision. The method used in the research is the technique of collecting data with purposive sampling and then analyzing with calculation of importance value index and Shannon-Wiener diversity index. Research The research was conducted based on the level of forest density consisting of high, medium and sparse forest density. high, medium, and sparse. The results obtained there are 11 types of vegetation that grow in mangrove forests and are dominated by the type of mangrove (Rhizophora mangle) which grows from seedling to tree level. Then followed by Rambai (Sonneratia caseolaris) and Api-api (Avicennia lanata). The level of species diversity in this mangrove forest is categorized as high with an index value of 5.5. high category with an index value of 5.46 for high forest density, 4.22 for medium forest density. While for sparse forest density included in the medium diversity category with a value of 2.34.
Implementasi Pendidikan Anak: Studi Kasus di Reliable Childcare Center (RCC) Malaysia Hasibuan, Dini Anggrayani; Ruslan, Muhammad
Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Vol 17 No 1 (2025): Januari 2025
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/konstruk.v17i1.4089

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis implementasi pendidikan anak usia 0-5 bulan di Reliable Childcare Center (RCC) Malaysia melalui program harian dan rutinitas kegiatan yang di rancang untuk mendukung proses pendidikan. Pendekatan penelitian ini yang digunakan adalah kualitatif dengan metode studi kasus. Penelitian menggunakan observasi lapangan, wawancara mendalam, dan dokumentasi. Hasil Penelitian ini membuktikan bahwa program harian dan rutinitas kegiatan yang diterapkan di Reliable Childcare Center (RCC) malaysia memiliki konstribusi yang positif terhadap perkembangan anak dalam hal jadwal pola makan yang teratur, tidur yang cukup dan terstruktur, serta stimulasi sensorik yang mendukung perkembangan kognitif dan motorik pada anak. Novelty dari penelitian ini adalah sebuah model pendidikan anak yang mengombinasikan pendekatan holistik.
Manajemen Program LPTQ (Lembaga Pengembangan Tilawatil Qur’an) dalam Peningkatan Kualitas Baca Al-Qur’an Siswa di SMKS DWITUNGGAL 2 Tanjung Morawa Adawiya, Annisa Nur; Ruslan, Muhammad
TA'DIB: JURNAL PENDIDIKAN ISLAM Vol 13, No 2 (2024): Ta'dib: Jurnal Pendidikan Islam
Publisher : Pusat Penerbitan Universitas (P2U) Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/tjpi.v13i2.14233

Abstract

Dalam rangka meningkatkan kemampuan baca Al-Qur'an siswa, pengkajian bertujuan untuk memahami bagaimana program LPTQ di SMKS DWITUNGGAL 2 Tanjung Morawa dikelola. Dengan menggunakan metodologi studi kasus, metodologi penelitian ini bersifat kualitatif. Observasi, wawancara, dan studi dokumentasi merupakan metode yang digunakan untuk memperoleh data. Perencanaan, pengorganisasian, pelaksanaan, pengawasan, dan evaluasi merupakan hal-hal yang diperlukan dalam pengelolaan untuk meningkatkan kemampuan baca Al-Qur'an siswa di SMKS DWITUNGGAL 2 Tanjung Morawa. 1) Melakukan Perencanaan (planning) bertujuan untuk menetapkan target capaian, dan mengoptimalkan cara pelaksanaan semua tahapan program LPTQ untuk minimalisir masalah-masalah yang ada sejak dini; 2) Melaksanakan Pengorganisasian, yaitu memberikan tugas dan wewenang kepada pihak yang terlibat; 3) Melakukan Pelaksanaan, yaitu dengan menjalankan seluruh tahapan kegiatan program LPTQ sesuai dengan aturan yang telah disepakati, baik itu pelaksanaan kegiatan menyaring kemampuan siswa, pelaksanaan kegiatan mengkonsepkan kemampuan baca tulis Al-Qur'an, pelaksanaan pematangan konsep, pelaksanaan aktivitas memberikan bimbingan sesuai dengan kemampuan siswa, serta pelaksanaan kegiatan evaluasi bimbingan; 4) Pengawasan kegiatan LPTQ, yaitu melakukan pengawasan secara spesifik terhadap seluruh tahapan kegiatan program LPTQ yang bertujuan untuk minimalisir identifikasi masalah-masalah yang ada sehingga dapat mencapai target yang diinginkan; 5) Evaluasi Program LPTQ, yaitu melakukan penilaian akhir guna mengetahui seberapa berhasilnya seluruh rangkaian program LPTQ dalam meningkatkan kualitas baca Al-Qur'an pada siswa, sehingga kemudian bisa memberikan umpan balik dalam perbaikan. Dan uniknya dari penelitian ini ditemukan sebuah model manajemen LPTQ yang terintegrasi dengan program kejuruan.
Co-Authors - Asysyifa Abdi Fithria Adawiya, Annisa Nur Afwan Syarif Ahmad Afandi Ahmad Affandi Akbar, Pani Ali, Syam’ani D. Arfa Agustina Rezekiah Aryasih, I Gusti Ayu Made Asmaul Husna Badaruddin Badaruddin BASUKI RAHMAD Chapakiya, Suraiya Chehleng, Saemsu Diva, Achmad Arya Eko Rini Indrayatie Eusabius Separera Niron Fahmi, Hilman Fahriansyah Fahriansyah Fatimah Nur Fuad, Ai Hafizianor Hafizianor, Hafizianor Hartono, Muhammad Purqon Azmi Hasan Asari Hasibuan, Dini Anggrayani Hastuti Olivia Irfan Muhammad Khairani, Aulia Maekong, Maplee Mona Safitri Fatiah Mrs. Rosdiana Nurmawati Nurmawati Oktrigana Wirian Posmaningsih, Dewa Ayu Agustini Pramudya, Firman Rahman , Abd Rambe, Nadiatul Ulyah Ridho, Muhammad Izul Rinakanti, Rinakanti Shiba, Yasinta Nur Siregar, Pani Akhiruddin Sumaryono Sumaryono Syam'ani, Syam'ani Syam’ani, Syam’ani Udiansyah Udiansyah, Udiansyah Ujung, Amiruddin Wahid, Jamrul Wahyudi, Firman Pramudya Rahmat Yane Tambing Zailani Zailani