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All Journal Jurnal Pendidikan Agama Islam Jurnal Ilmiah Ekonomi Islam QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL YAQZHAN: Analisis Filsafat, Agama dan Kemanusiaan Journal of Economic, Bussines and Accounting (COSTING) Al-Tsaqafa: Jurnal Ilmiah Peradaban Islam GOLDEN AGE: JURNAL PENDIDIKAN ANAK USIA DINI Geneologi PAI : Jurnal Ilmiah Bidang Pendidikan Agama Islam INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Teknologi Jurnal Ekonomi, Teknologi dan Bisnis IIJSE
Itah Miftahul Ulum
Universitas Swadaya Gunung Jati
Religion Arts Humanities Astronomy Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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PAI Teacher Digital Competency Based on Teaching Level Budiyanti, Setia; Ulum, Itah Miftahul; Jaenudin, Amran; Aisyah, Siti
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 14 No. 2 (2022): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v14i2.1937

Abstract

The balance of technological developments in education must be carried out through digital competence. Digital competence is the ability to take advantage of digital technology to contribute more efficiently to work. The increase in the intensity of technology use during the pandemic cannot be generalized that teachers master learning technology. Digital competence has a broad study, not just technical. This study aims to diagnose the digital competence of PAI teachers after the pandemic. The DigiComp framework was adopted in this study to measure digital competence. The research design uses a quantitative approach, survey is applied as a research method. The research sample was PAI teachers throughout the city of Cirebon at various levels of education. The data were analyzed descriptively quantitatively. The results of the teacher's digital competence research cannot be said to meet. From the measured digital competence aspect, it was found that the percentage score was lacking, namely the security aspect and digital content creation. Increasing digital competence through regular training and guidance needs to be implemented.
The Effect of Financing on Deposit Ratio, Return on Assets, and Third-Party Funds on Musyarakah Financing in Sharia Banks Vena Vebriyana Puji Lestari; Triana Rahayu Sukma; Agung Yulianto; Itah Miftahul Ulum
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8060

Abstract

This research aimed to determine how Islamic Commercial Banks' Musyarakah Financing was affected by Return on Asset (ROA), Financing to Deposit Ratio (FDR), and Third Party Funds (DPK) between 2021 and 2024. The secondary data utilized originates from the Islamic Commercial Banks' published quarterly financial report data. With a sample size of nine banks, the study's population included 144 Islamic Commercial Bank financial reports and 14 Islamic Commercial Banks. Purposive sampling was employed in the sampling procedure. The Descriptive Statistical Test, Chow Test, Hausman Test, Classical Assumption Test, Heteroscedasticity Test, T Test, and Determination Coefficient Test (R²) are among the statistical tests used in panel data regression utilizing Eviews version 12 software. The findings indicated that return on assets (ROA) had an impact on Musyarakah financing, third party funds (DPK) had no effect, and the financing to deposit ratio (FDR) had a favorable impact.
The Influence of Internal and External Factors on Non-Performing Financing at Islamic Commercial Banks in 2018-2022 Putri Novia Rahmawati; Gita Syafira Setiady; Mardi Mardi; Itah Miftahul Ulum
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.1250

Abstract

Financing is one of the main functions in Islamic banking, the risk that can occur in such financing is non-performing financing or Non-Performing Financing (NPF). This study aims to determine the factors that affect the NPF of Islamic commercial banks in the period 2018-2022, the variables used in this study are Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Inflation, and Gross Domestic Product (GDP), this study uses a quantitative approach, using panel data regression analysis with the Generalized Least Square (GLS) estimation method. Partially, the CAR variable has a positive effect on NPF, the FDR variable has a negative effect on NPF, while the Inflation and GDP variables have no effect on NPF
Pengaruh Pengetahuan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi: Peran Moderasi Keadilan Pajak dalam Perspektif Fikih Empat Mazhab Khaerunnisanatun; Itah Miftahul Ulum; Agung Yulianto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19768

Abstract

This study aims to examine the influence of tax knowledge and tax sanctions on individual taxpayer compliance, with tax fairness as a moderating variable. This study is also complemented by the perspective of the four schools of Islamic jurisprudence (fiqh) in viewing individual taxpayer compliance. The data used are primary data obtained through surveys using questionnaires administered to individual taxpayers at KPP Pratama Cirebon Satu. The research population comprised 151,206 taxpayers, with a sample size of 384 respondents determined using the Raosoft sample size calculator. The data analysis technique used is Partial Least Square (PLS) through the SmartPLS software. The results indicate that tax knowledge and tax sanctions affect individual taxpayer compliance, while tax fairness influences as a moderating variable. The perspective of the four schools of Islamic jurisprudence views taxpayer compliance towards state levies as Obligations that are in line with the principles of public interest and obedience as long as they do not conflict with Islamic law.
Determination of Mudharabah Savings at Sharia Commercial Banks in Indonesia Deni Deni; Mardi Mardi; Itah Miftahul Ulum
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 4 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i4.198

Abstract

This study aims to analyze the impact of economic variables on mudharabah savings in an Islamic financial environment. The main focus of this study is on three key factors: people's income, profit sharing rate, and inflation rate. The approach applied is quantitative as continuous data or time series.  The sources collected are secondary data from various Islamic banking institutions obtained in the financial statements released by the Otoritas Jasa Keuangan from 2017 to 2022, so that a sample of 7 Islamic commercial banks was obtained by purposive sampling processed and analyzed using SPSS 25 software. Overall, this study explores the variables of public income, profit sharing rate, and inflation on mudharabah savings. Based on the explanation of the findings of this study, it is revealed that partially the variables of public income and profit sharing rate have a significant influence on mudharabah savings, while in this context there is no evidence to suggest that inflation has an effect on mudharabah savings.
The Influence Of Intellectual Capital On Firm Value Nanda Diana; Lili Triana; Mardi Mardi; Itah Miftahul Ulum
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.104

Abstract

This study aims to analyze the effect of intellectual capital on firm value with Price Book Value (PBV) as the dependent variable, and VACA, VAHU, and STVA as independent variables. The population in this study are public companies listed on the Indonesia Stock Exchange and LQ45. The sampling method used in this study was purposive sampling method, with a total sample of 108 samples. As for analyzing data using multiple regression analysis. Meanwhile, the results of this study indicate that the VACA and VAHU variables have no effect on firm value, while the STVA variable affects firm value. The company will have a competitive advantage if it can codify corporate knowledge and build structural capital. therefore, companies need to consider other strategies for increasing firm value. Thus, this study makes a new contribution by examining the effect of intellectual capital on firm value in companies listed on the Indonesia Stock Exchange and included in the LQ45 index in 2019-2022. This research also provides a new understanding of the relationship between intellectual capital and firm value in the context of public companies in Indonesia.
Analisis penghindaran pajak dalam perspektif Islam: Peran moderasi GCG pada koneksi politik, CSR, dan profitabilitas Amanda Nurfadillah; Agung Yulianto; Itah Miftahul Ulum
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19896

Abstract

This study aims to analyze the influence of political connections, rent-seeking, and corporate social responsibility (CSR) on corporate tax avoidance behavior, with the results indicating that corporate social responsibility (CSR) acts as a driving factor. Using quantitative methods and panel data regression analysis, this study examines manufacturing companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024. The sample used is specific, resulting in 556 observations from 139 selected companies. Tax avoidance is measured using the Effective Tax Rate (ETR), political ties using a dummy variable, Corporate Social Responsibility (CSR) using the Corporate Social Responsibility Performance Index, and profitability using Return on Assets (ROA), while Corporate Governance (GCG) is represented by the ratio of independent board members. The results of the study indicate that political ties and corporate profitability significantly influence tax avoidance, while corporate social responsibility (CSR) does not have a significant influence on this. Furthermore, good corporate governance (GCG) was found to mitigate the influence of political ties on tax avoidance. According to Islamic teachings, tax avoidance contradicts the principles of justice and integrity.
Curriculum Design and Pedagogical Structure of the Yusro Method for Beginner Quranic Readers Itah Miftahul Ulum; Yufridal Fitri Nursalam; Sumani Sumani
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 18 No. 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v18i2.9910

Abstract

This study analyzes the curriculum design and pedagogical structure of the Yusro Method for beginner Quranic readers, focusing on material organization, instructional sequence, pedagogical principles, and learning implications. A qualitative descriptive-analytical design used instructional documents, eight limited observations, interviews, focus group discussions, and written reflections involving eight kindergarten teachers. Data were coded, reduced, displayed in analytical matrices, and verified through source and method triangulation, independent expert review, and an audit trail. Findings show that ten instructional units form five competency categories: basic phonetics, sound discrimination, progressive reading practice, articulation reinforcement, and application of Quranic reading rules. These units also form four developmental phases and reflect six principles: incremental learning, phonetic awareness, practical learning, repetition and habituation, learning readiness, and phonetic-tajwid integration. Learners progress from recognizing and distinguishing sounds to articulating letters accurately and applying rules in increasingly complex reading. The method therefore represents a systematic curriculum organized around phonological progression. However, the study does not establish comparative effectiveness; experimental research is needed to test reading accuracy, fluency, tajwid application, and retention.
Co-Authors Agung Yulianto Ali Maksum Amanda Nurfadillah Amelia Febrianti Amran Jaenudin Ardelia Septi Fadhilah budiyanti, setia Deni Deni Diana, Nanda Gita Syafira Setiady Khaerunnisanatun Lili Triana Mardi Mardi Mardi Mustopa Mustopa Nanda Diana Putri Novia Rahmawati Siti Aisyah Sumani Sumani Triana Rahayu Sukma Triana, Lili Umihani Vena Vebriyana Puji Lestari Yufridal Fitri Nursalam