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All Journal REKA KARSA Primary: Jurnal Pendidikan Guru Sekolah Dasar Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum J-Simbol: Jurnal Magister Pendidikan Bahasa dan Sastra Indonesia Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Jurnal Al-Khitabah JOURNAL OF MECHANICAL ENGINEERING, MANUFACTURES, MATERIALS AND ENERGY Jurnal Redoks Kilat EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL TEKNOLOGI INFORMASI Academy of Education Journal TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri Jendela PLS: Jurnal Cendekiawan Ilmiah Pendidikan Luar Sekolah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Community Education Engagement Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Joong-Ki : Jurnal Pengabdian Masyarakat Unisia Jurnal Antropologi Sumatera Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Jurnal Riset Rumpun Seni, Desain dan Media (JURRSENDEM) Jurnal Riset Rumpun Ilmu Tanaman Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Biology and Education Journal (BaEJ) JGK (Jurnal Guru Kita) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Research and Publication Innovation Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Sammajiva: Jurnal Penelitian Bisnis dan Manajemen OKTAL : Jurnal Ilmu Komputer dan Sains AMMA : Jurnal Pengabdian Masyarakat Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Joong-Ki Journal of Innovative and Creativity Pendekar: Jurnal Pendidikan Berkarakter Jurnal Manajemen Bisnis Era Digital JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pendidikan Sains dan Teknologi Terapan IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) Journal of Computer Science and Informatics (JOCSI) Joong-Ki Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM) Jurnal Pendidikan dan Sosial Humaniora Seuraya Jurnal Pengabdian Kepada Masyarakat Journal of Golden Generation Education
Ibnu Hajar
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KONSISTENSI AKAD MURABAHAH PSAK 402 PADA PEMBIAYAAN CICILAN EMAS DI BANK SYARIAH INDONESIA KEP SUBANG PAMANUKAN Suciyanti Suciyanti; Ibnu Hajar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1717

Abstract

Abstract. Murabahah financing for the Gold Installment product is a key service offered by PT Bank Syariah Indonesia Tbk. (BSI), demanding rigorous compliance with both the DSN-MUI Fatwa and the Financial Accounting Standards Statement (PSAK) No. 402 concerning Murabahah Accounting. This study aims to analyze the consistency between the implementation of the Murabahah contract in the Gold Installment financing scheme and the standards set by PSAK 402 at BSI. Utilizing a qualitative descriptive method with a case study approach at BSI Subang Pamanukan Branch, data were gathered through interviews and documentation analysis of the contract and operational procedures. The study finds that BSI generally adheres to PSAK 402 in the aspects of presentation and disclosure of financing assets. However, challenges to full consistency often arise in the measurement and recognition aspects, particularly concerning the fulfillment of the qabdh (possession) requirement for the gold asset and the specific accounting treatment of delay penalties. The implication of this research is to provide actionable recommendations for BSI to refine its operational and accounting policies, ensuring optimal consistency between Sharia principles and regulatory accounting standards. Pembiayaan Murabahah pada produk Cicil Emas merupakan layanan utama yang ditawarkan oleh PT Bank Syariah Indonesia Tbk. (BSI), menuntut kepatuhan yang ketat terhadap Fatwa DSN-MUI dan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 402 tentang Akuntansi Murabahah. Penelitian ini bertujuan untuk menganalisis konsistensi antara implementasi akad Murabahah dalam skema pembiayaan Cicil Emas dengan standar yang ditetapkan oleh PSAK 402 di BSI. Menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus pada BSI Cabang Pembantu Subang Pamanukan, data dikumpulkan melalui wawancara dan analisis dokumentasi akad serta prosedur operasional. Hasil penelitian menunjukkan bahwa BSI secara umum telah mematuhi PSAK 402 dalam aspek penyajian dan pengungkapan aset pembiayaan. Namun, konsistensi penuh seringkali terhambat pada aspek pengukuran dan pengakuan, khususnya terkait pemenuhan syarat qabdh (penguasaan) aset emas dan perlakuan akuntansi spesifik terhadap denda keterlambatan. Implikasi dari penelitian ini adalah memberikan rekomendasi yang dapat ditindaklanjuti bagi BSI untuk menyempurnakan kebijakan operasional dan akuntansinya, memastikan tercapainya konsistensi optimal antara prinsip syariah dan standar akuntansi regulasi.
The development of outcome-based education (OBE)-oriented teaching materials through problem-based and project-based learning for the elementary science education course Laili Rahmi; Zaka Hadikusuma Ramadan; Ibnu hajar; Ratna Syafitri
Primary: Jurnal Pendidikan Guru Sekolah Dasar Vol. 14 No. 6 (2025): December
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/jpfkip.v14i6.835-851

Abstract

This study aims to develop new teaching resources for science education courses in elementary schools that emphasize outcome-based education (OBE) and integrate project-based learning (PjBL) and problem-based learning (PBL) methodologies. This development addresses the need to enhance the quality of OBE-based learning materials, highlighting that traditional teaching resources often fail to meet student expectations. This research focuses on the development and validation phase; the limitation of this research is that it does not include effectiveness testing. Employing the Research and Development (R&D) approach guided by the Borg and Gall framework, the study progressed through structured phases: prototype creation, initial testing, refinement, field implementation, and finalization of the product. Participants in this research included subject matter experts, instructional design specialists, media experts, course instructors, and students from the Elementary School Teacher Education (PGSD) program. Validation results indicated that the developed materials achieved an average feasibility score of 89.81%, placing them within the "highly valid" category. The use of these teaching materials is anticipated to foster students' critical thinking, analytical reasoning, and collaboration skills, aligning with OBE learning outcomes and the objectives of the Merdeka Belajar Kampus Merdeka (MBKM) initiative. The study suggests that future research should further investigate the impact and effectiveness of these materials across broader educational settings.
Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Pegawai Dimediasi oleh Organizational Citizenship Behavior pada Badan Kepegawaian dan Pengembangan Sumberdaya Manusia Kabupaten Bombana Andi Alamsyah Idris; Ibnu Hajar; Asraf
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4329

Abstract

The purpose of this study was to determine and explain the effect of transformational leadership on employee performance. The effect of transformational leadership on organizational citizenship behaviour. The effect of organizational citizenship behaviour on employee performance. The effect of transformational leadership on employee performance is mediated by organizational citizenship behaviour. The research design used is quantitative research. The population in this study were employees of the Staffing and Human Resources Development Agency (BKPSDM) of Bombana Regency totalling 35 people. The sampling technique used saturated sampling technique. Data collection used a questionnaire through a Likert scale. The data analysis technique used SEM-PLS 4. The results showed that transformational leadership has a positive and significant effect on employee performance. Transformational leadership has a positive and significant effect on organizational citizenship behaviour. Organizational citizenship behaviour has a positive and significant effect on employee performance. Transformational leadership has a positive and significant effect on employee performance mediated by organizational citizenship behaviour or partial mediated.
Pengaruh Supervisi Akademik, Kompetensi Pedagogik, Kompetensi Kepribadian dan Kompetensi Sosial Terhadap Kinerja Guru Sekolah Dasar Negeri di Kecamatan Puuwatu Kota Kendari Hendriaty Silondae; Ibnu Hajar; Rince Tambunan
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4330

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh supervisi akademik, kompetensi pedagogik, kompetensi kepribadian, dan kompetensi sosial terhadap kinerja guru sekolah dasar negeri di Kecamatan Puuwatu, Kota Kendari baik secara simultan maupun parsial. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang diberikan kepada guru sekolah dasar negeri di Kecamatan Puuwatu. Teknik penarikan sampel dalam penelitian ini adalah probability sampling sehingga jumlah sampel dalam penelitian adalah 130 orang guru. Teknik analisis data yang digunakan adalah regresi linear berganda untuk menguji pengaruh masing-masing variabel terhadap kinerja guru. Hasil penelitian menunjukkan bahwa supervisi akademik, kompetensi pedagogik, kompetensi kepribadian, dan kompetensi sosial secara simultan berpengaruh signifikan terhadap kinerja guru. Secara parsial, supervisi akademik berkontribusi positif dalam meningkatkan kinerja guru melalui bimbingan dan evaluasi yang efektif. Kompetensi pedagogik memiliki pengaruh yang signifikan dalam meningkatkan kualitas pembelajaran, sedangkan kompetensi kepribadian dan sosial turut mendukung interaksi yang baik antara guru, siswa, dan lingkungan sekolah.
Co-Authors A. Yusdianti Tenriawali Abdi Wael Abdul Rasyid Rumata Abdul Wazib Agus Yogianto Agustang, Andi Ahmad Arif Hidayah Ahmad Rifai Ahmad Rifa`i Ainul Hasyim Albert Gifson Amiruddin Siahaan Andang Ramadhan Andi Alamsyah Idris Andriani Ardhea Savitri Arlan Attahjuddin Arlin Adam, Arlin Asraf Azharuddin Burhan hafid Chaerul Rizky Citra Imanda Salsabilah Daffa Dhiya Ulhaq Delira Riska Adriani Deny Setiawan Desy Andarini Dian Puspitasari Sari Sirait Diana Diana Dinda Grazella Dwi Fide Christanti Purba Edi Ispranyoto Edi Suyanto Elfis Elfis Endang Supraptiah Erlinawati Erlinawati Fitria Ramadani Fitriani Fitriyeni Fitriyeni Frayogi Benedict Tamba Gemala Cahya Hasanudin Tinggapy Haswindah Limpo Hazwar Umar Helmiyadi Hendriaty Silondae Hera Herviana Hidayat Hidayat Hilwatullisan Idha Silviyati Ike Suryani Dewi Ilham Fauzi Alam Inayatullah, Ahlam Ira Mayasari Irawan Rusnadi Irawan Rusnadi Irfandi Irfandi, Irfandi Ismail Ismail Juara Mangapul Tambunan Jumaida Fajar Nassriati Kalsum, Ummy Karen Azelia Syalom La Utu Laili Rahmi Leni Agustina Maryati Bachtiar Mawardi Maya Brigitta Syahra Mei Ratnasari mellisa Merlina Sari Mesiono Mesiono Miftah Muna Rosiyah Monica Choirala Purba Muammar Muhamad Chairul Basrun Umanailo Muhammad Aldi Muhammad Fahri Muhammad Imbarothur Mowaviq Muhammad Walimsyah Sitorus MUHAMMAD YUSUF Mulyanto Widodo Nimas Ayu Larasati Norna Ulfah Sayuti Nurkhairo Hidayati Nurlaela Marjuwita Nurmalawati Nurul Fauziah Nurul Fauziah Nurul Kholidah Perani Rosyani Raihan Faturrahman Syahri Ramadan, Zaka Hadikusuma Randi Setia Nugraha Ratih Baiduri Ratna Syafitri Reinaldi Teguh Setyawan Reski Sudrajat Retno Utari Rince Tambunan Riska Fitriani Ryan Hamonangan Saeful Anwar Said Muhammad Al Abrar Samsoni Sepita Ferazona Sepita Ferazona Septianissa Azzahra Shirley Wahadamaputera Siti Risna Wati Siti Robiah Siti Rubiah Siti Zubaidah Sri Murda Niati Suciyanti Suciyanti Sudarma. JA Suenderi Sujono Sujono Sukarni Supitriah Supraptiah, Endang Suryanti Suryanti Suryanti Suryanti Syakdani, Adi Syarbaini Saleh T. Muntazar Tahdid Tengku Ritawati Tesya Ayu Raisa Tri Joko Waluyo Tri Wahyu Oktaviana Putri Wahyu Anggrayeni Widia Tamara Yeyendra Yuni Ismaeti Yusuf Montundu Zainal Muttaqin Zeni Abdi Zurohaina, Zurohaina