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All Journal Equilibrium PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Buana Informatika Buana Informatika Buana Informatika DIGIBE: Digital Business and Entrepreneurship Journal KHITABAH: Khazanah Penelitian Perbankan Syariah Journal of Elementary Education: Strategies, Innovations, Curriculum, and Assesment AICOS Referensi Islamika: Jurnal Studi Islam
Acim Acim
Prodi Perbankan Syariah, STAI Putra Galuh Ciamis
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Penggunaan Media Power Point Dalam Meningkatkan Hasil Belajar Siswa Pada Pelajaran PAI Di Kelas VI SD Negeri 2 Maparah Koswara, Pupu; Nursobah, Asep; Acim, Acim
Journal of Elementary Education: Strategies, Innovations, Curriculum, and Assesment Vol 2 No 2 (2025): November
Publisher : Sekolah Tinggi Ilmu Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/jeesica.v2i2.123

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan hasil belajar peserta didik pada mata pelajaran Pendidikan Agama Islam (PAI) di kelas VI SD Negeri 2 Maparah melalui penggunaan media power point. Penelitian ini menggunakan metode Penelitian Tindakan Kelas (PTK) dengan model Kurt Lewin , yang terdiri dari empat tahapan: perencanaan (planning), tindakan (acting), pengamatan (observing), dan refleksi (reflecting). Subjek penelitian ini adalah 26 peserta didik kelas VI. Data dikumpulkan melalui tes dan observasi, kemudian dianalisis secara deskriptif. Hasil penelitian menunjukkan peningkatan yang signifikan pada hasil belajar peserta didik. Ketuntasan belajar peserta didik meningkat secara bertahap dari pra siklus sebesar 56% , ke Siklus I sebesar 78% , hingga mencapai ketuntasan klasikal pada Siklus II sebesar 87%. Peningkatan ini juga terlihat pada nilai rata-rata peserta didik yang naik dari 66,3 pada pra siklus, menjadi 71,2 pada Siklus I, dan mencapai 73,4 pada Siklus II. Dengan demikian, dapat disimpulkan bahwa penggunaan media power point terbukti efektif dalam meningkatkan hasil belajar PAI peserta didik kelas VI di SD Negeri 2 Maparah. Oleh karena itu diharapkan kedepannya bisa diterapkan dengan lebih luas di berbagai disiplin ilmu lainnya.
PENGARUH MANAJEMEN PEMBELAJARAN DAN KOMPETENSI INSTRUKTUR TERHADAP MUTU LULUSAN LEMBAGA KURSUS DI KABUPATEN CIAMIS Acim, Acim; Febriani, Vira; Rismayanti, Rismayanti
KHITABAH: Khazanah Penelitian Perbankan Syariah Vol 2 No 2 (2025): Desember 2025
Publisher : Sekolah Tinggi Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/khitabah.v2i2.226

Abstract

This study examines the influence of Learning Management and Instructor Competence on Graduate Quality at course institutions in Ciamis Regency. The urgency of this research is based on the demands for improving the quality of non-formal education as mandated by national education regulations, as well as the persistent inconsistency in the application of Learning Management and Instructor Competence levels among course institutions, which has the potential to affect graduate quality and public trust in the course institutions. This study uses a quantitative approach with a descriptive survey method. The data analysis techniques used include classical assumption test, correlation analysis, coefficient of determination, t-test, multiple linear regression, and F-test. The research population was all course institutions operating in Ciamis Regency, with samples determined using purposive sampling techniques. The results of the study indicate that: (1) Learning Management has a positive and significant effect on Graduate Quality; (2) Instructor Competence has a positive and significant effect on Graduate Quality and has a more dominant influence; and (3) Learning Management and Instructor Competence simultaneously have a significant effect on Graduate Quality. The implications of this study confirm that effective learning management supported by competent instructors is a key factor in improving the Quality of Graduates of course institutions, so it needs to be developed in an integrated and sustainable manner.
PENGARUH SUKUK OUTSTANDING DAN PERINGKAT SUKUK TERHADAP PROFITABILITAS BANK Acim, Acim; Taufik Hidayat, Rida; Yuliasari, Tia
KHITABAH: Khazanah Penelitian Perbankan Syariah Vol 2 No 2 (2025): Desember 2025
Publisher : Sekolah Tinggi Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/khitabah.v2i2.228

Abstract

This study examines the influence of Sukuk Outstanding and Sukuk Ratings on the Profitability of Islamic Banks listed on the Indonesia Stock Exchange. The urgency of this research is based on the phenomenon of fluctuations in Islamic bank profitability despite an increase in sukuk issuance, as well as differences in sukuk ratings that reflect the level of risk and credit quality of banks. This study uses a quantitative approach with descriptive and verification methods. Data analysis techniques include correlation coefficients, coefficients of determination, t-tests, multiple linear regressions, and F-tests. The results show that Sukuk Outstanding has a positive and significant effect on Islamic Bank Profitability, Sukuk Ratings have a positive and significant effect on Islamic Bank Profitability, and Sukuk Outstanding and Sukuk Ratings simultaneously have a significant effect on Islamic Bank Profitability. The implications of this research emphasize the importance of optimal sukuk management and improving the quality of sukuk ratings to support the performance and sustainability of Islamic banks
THE ROLE OF THE STATE IN ACHIEVING ECONOMIC PROSPERITY THROUGH STRENGTHENING THE SHARIA ECONOMY IN INDONESIA Jaelani, Ihrom; Hasan Ridwan, Ahmad; Syarif, Nurrohman; Acim, Acim
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol 6, No 1 (2026): January (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/eeki.v6i1.5880

Abstract

Penelitian ini bertujuan menganalisis peran negara dalam mewujudkan kesejahteraan ekonomi melalui penguatan ekonomi syariah di Indonesia. Penguatan tersebut menjadi urgensi struktural di tengah tantangan ketimpangan pendapatan, kemiskinan, keterbatasan fiskal negara berkembang, dan kebutuhan akan sistem ekonomi yang lebih berkeadilan dan berkelanjutan. Metode penelitian menggunakan pendekatan kualitatif deskriptif–analitis dengan studi pustaka yang mengintegrasikan regulasi, data empiris, serta literatur akademik terkait ekonomi syariah, filsafat keadilan sosial (Al-F?r?b?, Ibn Khaldun, Rawls), dan maq??id al-shar?‘ah. Hasil penelitian menunjukkan bahwa negara memiliki peran strategis sebagai regulator, fasilitator, katalisator, dan akselerator dalam membangun ekosistem syariah. Kinerja ini didukung oleh pertumbuhan aset perbankan syariah yang mencapai 9,88% pada 2024 dan pembiayaan yang tumbuh 9,92% secara tahunan (Year-on-Year/YoY). Namun, penelitian ini mengidentifikasi dua tantangan kritis: (1) Optimalisasi wakaf produktif masih terhambat oleh kurangnya integrasi dengan kerangka insentif fiskal, meskipun wakaf berperan sebagai pelengkap mekanisme pajak dalam mengurangi ketimpangan; dan (2) Inkonsistensi alokasi dana Green Sukuk yang hampir nihil pada sektor energi terbarukan, melemahkan klaim negara sebagai katalisator transisi energi dan pelanggaran terhadap prinsip ?if? al-B?’ah. Analisis filosofis menegaskan bahwa peran negara selaras dengan Difference Principle John Rawls dan tujuan maq??id al-shar?‘ah dalam menjaga harta dan jiwa, yang secara operasional diikat oleh prinsip Good Governance Business Sharia (GGBS). Penelitian ini menyimpulkan bahwa sinergi kebijakan negara harus lebih strategis, khususnya dalam harmonisasi fiskal wakaf dan reorientasi alokasi green finance, untuk mewujudkan kesejahteraan ekonomi yang adil, inklusif, dan berkelanjutan. This study aims to analyse the role of the state in achieving economic welfare through the strengthening of the Islamic economy in Indonesia. This strengthening is a structural urgency amid challenges of income inequality, poverty, fiscal constraints in developing countries, and the need for a more equitable and sustainable economic system. The research method uses a descriptive-analytical qualitative approach with a literature study that integrates regulations, empirical data, and academic literature related to Islamic economics, social justice philosophy (Al-F?r?b?, Ibn Khaldun, Rawls), and maq??id al-shar?‘ah. The results of the study show that the state has a strategic role as a regulator, facilitator, catalyst, and accelerator in building a sharia ecosystem. This performance is supported by the growth of sharia banking assets, which reached 9.88% in 2024, and financing, which grew 9.92% year-on-year (YoY). However, this study identifies two critical challenges: (1) The optimisation of productive waqf is still hampered by a lack of integration with the fiscal incentive framework, even though waqf plays a complementary role to the tax mechanism in reducing inequality; and (2) The inconsistency of Green Sukuk fund allocation, which is almost non-existent in the renewable energy sector, weakens the state's claim as a catalyst for energy transition and violates the principle of ?if? al-B?’ah. Philosophical analysis confirms that the role of the state is in line with John Rawls' Difference Principle and the objectives of maq??id al-shar?‘ah in protecting property and life, which are operationally bound by the principles of Good Governance Business Sharia (GGBS). This study concludes that the synergy of state policies must be more strategic, particularly in the fiscal harmonisation of waqf and the reorientation of green finance allocation, to achieve fair, inclusive, and sustainable economic welfare
FROM PHILANTHROPY TO ECONOMIC TRANSFORMATION: MAUDUI'S TAFSIR APPROACH TO THE CONCEPT OF INFAQ IN THE QUR'AN Ihrom Jaelani; Moh Najib; Acim
Asian Journal of Islamic Economic Studies Vol. 3 No. 1 (2026): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v3i1.6697

Abstract

This study aims to reconstruct the concept of Infaq from a charitable philanthropy paradigm into a strategic instrument for economic transformation. The phenomenon of persistent structural poverty amid high levels of Islamic philanthropy indicates that Infaq practices have thus far been predominantly consumptive in nature, thereby failing to drive sustainable structural change. Using a qualitative-synthetic approach, this study contextualises the Maudu‘i (Thematic) Interpretation of the verses on Infaq/Nafaqah with the Theory of Economic Transformation and the Maqāṣid Sharīʿah framework. This method finds that Infaq has a dual function: as spiritual purification (Tazkiyah) and as a mechanism for systemic socio-economic intervention (Tanmiyah). The normative synthesis affirms the function of Infaq as mandatory anti-hoarding macroeconomic regulation and a driver of wealth circulation (Multiplier Effect), as well as prioritising family Nafaqah as a basic investment in human capital. These findings are formulated into the Maqāṣid-Based Transformative Infaq Framework. This framework offers four Policy Design Principles, including the Dual-Tier Allocation Principle, which explicitly separates safety net (charitable) funds and Tanmiyah (productive empowerment) funds, as well as Asset Quality Optimisation. Definitively, this study proves that Infaq is a strategic Socio-Economic Financial Intervention Instrument to shift people from consumptive dependence to independence and sustainable economic transformation.
OPTIMIZING PRODUCTIVE ZAKAT FINANCING: THE MODERATING ROLE OF BUSINESS MENTORING ON SUSTAINABLE WELFARE Ihrom Jaelani; Sari Damayanti; Acim; Misbahul Khoer
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 3 (2026): JUNI
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i3.549

Abstract

This study aims to evaluate the efficacy of productive zakat financing on the creation of sustainable welfare for mustahik (zakat recipients), and to explore the potential moderating role of business mentoring as a behavioral control mechanism. An explanatory quantitative approach was applied to a purposively selected surviving cohort comprising 75 micro-entrepreneurs who received assistance from the National Board of Zakat (BAZNAS) in Ciamis Regency, Indonesia. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA), deliberately adopting a mean-centering procedure to mitigate the risks of structural multicollinearity inherent in interaction terms. Baseline linear regression results suggest that productive zakat financing has a significant direct effect on welfare (R2 = 0.695, p < 0.05). Furthermore, the MRA indicates the presence of a moderation effect, wherein business mentoring appears to act as a significant positive moderator (β = 0.040, p = 0.029). The inclusion of this interaction variable increases the model's explanatory power to 85.8% (R2 = 0.858). These findings suggest that Islamic philanthropy regulators may benefit from adopting an integrated incubation ecosystem that systemically bundles capital provision with mentor education. The primary limitation of this study is its inherent susceptibility to survivorship bias, as it evaluates only active business units, combined with a cross-sectional observation design that limits the assertion of definitive causal inferences over extended time horizons. This research highlights a potential paradigm shift in zakat program evaluation by positioning business mentoring not merely as a parallel predictor variable, but as a crucial moderating mechanism that facilitates the attainment of holistic prosperity guided by Maqashid Sharia.
Analisis Kemampuan Berhitung Siswa Pada Operasi Hitung Dasar Kelas 1 Sekolah Dasar Atiqoh Laely; Nurlatifah Nurlatifah; Acim Acim
Journal of Elementary Education: Strategies, Innovations, Curriculum, and Assesment Vol 3 No 1 (2026): May
Publisher : Sekolah Tinggi Ilmu Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/jeesica.v3i1.127

Abstract

Penelitian ini bertujuan untuk menganalisis kemampuan berhitung siswa kelas 1 sekolah dasar dalam menyelesaikan operasi hitung dasar, khususnya penjumlahan dan pengurangan bilangan 1–20. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data berupa tes keterampilan berhitung, observasi kelas, dan wawancara terhadap guru. Subjek penelitian terdiri atas 20 siswa kelas 1 di salah satu SD negeri. Hasil penelitian menunjukkan bahwa kemampuan berhitung siswa bervariasi, dengan kategori tinggi (35%), sedang (40%), dan rendah (25%). Faktor-faktor yang memengaruhi kemampuan berhitung mencakup metode pembelajaran yang digunakan guru, keterlibatan orang tua, dan penggunaan media konkret dalam pembelajaran. Siswa dengan dukungan belajar yang memadai cenderung memiliki kemampuan berhitung yang lebih baik. Kendala yang dihadapi antara lain perbedaan tingkat pemahaman siswa, keterbatasan waktu observasi, dan kurangnya peran serta orang tua. Penelitian ini menyimpulkan bahwa kemampuan berhitung siswa kelas awal sangat ditentukan oleh sinergi antara pendekatan pembelajaran yang sesuai, lingkungan belajar yang mendukung, serta keterlibatan aktif orang tua. Temuan ini diharapkan dapat menjadi rujukan bagi guru dan pemangku kebijakan dalam merancang strategi peningkatan numerasi dasar di sekolah dasar.
Pengaruh Penggunaan Media Puzzle Terhadap Pemahaman Siswa Tentang Luas Persegi di Kelas III MI PUI Kertabiasa Esih Sukaesih; Endang Masluh Efendi; Acim Acim
Journal of Elementary Education: Strategies, Innovations, Curriculum, and Assesment Vol 3 No 1 (2026): May
Publisher : Sekolah Tinggi Ilmu Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/jeesica.v3i1.148

Abstract

Rendahnya pemahaman siswa kelas III MI PUI Kertabiasa terhadap konsep luas persegi menjadi latar belakang penelitian ini. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan media puzzle terhadap pemahaman siswa mengenai konsep luas persegi. Penelitian ini menggunakan metode eksperimen dengan pendekatan kuantitatif dan desain pretest-posttest control group. Sampel terdiri dari 26 siswa yang dibagi secara acak ke dalam dua kelompok, kelompok eksperimen yang menggunakan media puzzle dan kelompok kontrol yang menggunakan metode konvensional. Instrumen yang digunakan berupa tes pilihan ganda sebanyak 16 soal. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara pemahaman siswa yang menggunakan media puzzle dengan yang tidak menggunakan, ditunjukkan oleh nilai sig. (2-tailed) sebesar 0,010 < 0,05. Rata-rata skor post-test kelompok eksperimen lebih tinggi dibandingkan kelompok kontrol. Dengan demikian, dapat disimpulkan bahwa penggunaan media puzzle berpengaruh positif dan signifikan terhadap peningkatan pemahaman siswa tentang konsep luas persegi
PENGARUH PENJUALAN DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA PT. BPR SYARIAH AL WADIAH TASIKMALAYA Acim Acim; Harun Nur Jamil
KHITABAH: Khazanah Penelitian Perbankan Syariah Vol 1 No 1 (2024): Juni
Publisher : Sekolah Tinggi Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/khitabah.v1i1.42

Abstract

Tujuan dari dilakukan penelitian ini adalah untuk mengetahui penjualan, beban operasional, dan laba bersih pada PT. BPR Syariah Al Wadiah Tasikmalaya. Pengaruh penjualan secara parsial terhadap laba bersih pada PT. BPR Syariah Al Wadiah Tasikmalaya. Pengaruh beban operasional secara parsial terhadap laba bersih pada PT. BPR Syariah Al Wadiah Tasikmalaya. Pengaruh penjualan dan beban operasional secara simultan terhadap laba bersih pada PT. BPR Syariah Al Wadiah Tasikmalaya. Metode penelitian yang digunakan adalah metode kuantitatif. Berdasarkan hasil dari analisis dan pembahasan pada bab sebelumnya, maka kesimpulan dari penelitian ini adalah sebagai berikut Berdasarkan hasil penelitian dan pembahasan maka penulis mengambil kesimpulan sebagai berikut: Penjualan, beban operasional, dan laba bersih pada PT. BPR Syariah Al Wadiah Tasikmalaya mengalami fluktuasi setiap tahun nya. Naiknya laba bersih disebabkan oleh tingkat penjualan yang optimal dan tercapainya efisiensi dalam mengelola biaya produksi termasuk beban operasional. Penjualan berpengaruh terhadap laba bersih di PT. BPR Syariah Al Wadiah Tasikmalaya, artinya jika penjualan mengalami penuruan maka akan terjadi kenaikan laba bersih dan sebaliknya penjualan mengalami kenaikan maka akan terjadi penurunan laba bersih. Beban operasional berpengaruh terhadap Laba bersih di PT. BPR Syariah Al Wadiah Tasikmalaya, artinya jika beban operasional mengalami kenaikan maka akan laba bersih akan naik dan sebaliknya beban operasional mengalami penurunan maka akan terjadi penurunan laba bersih. Penjualan dan beban operasional berpengaruh terhadap Laba bersih di PT. BPR Syariah Al Wadiah Tasikmalaya, artinya jika penjualan dan beban operasional mengalami kenaikan maka akan terjadi kenaikan laba bersih dan sebaliknya jika perputaran penjualan dan beban operasional mengalami penurunan maka akan terjadi penurunan laba bersih.
ANALISIS KEBIJAKAN HEDGING DALAM MENGELOLA RISIKO PEMBIAYAAN PADA BANK SYARIAH DI INDONESIA jurnal khitabah; Acim Acim
KHITABAH: Khazanah Penelitian Perbankan Syariah Vol 1 No 2 (2024): Desember
Publisher : Sekolah Tinggi Agama Islam Putra Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61580/khitabah.v1i2.78

Abstract

This study aims to analyze the hedging policy in managing financing risks in Islamic banks in Indonesia. Given the crucial role of Islamic banks in the economy, efficient financing risk management is key to maintaining financial stability. The hedging policy implemented by Islamic banks can help mitigate risks arising from market fluctuations, credit risks, and operational risks. This research uses a quantitative approach with regression analysis to measure the impact of hedging instruments on non-performing financing (NPF) in Indonesian Islamic banks. The data includes annual reports from several Islamic banks registered with the Financial Services Authority (OJK) from 2018-2022. The results show that the hedging policy significantly reduces NPF. Hedging instruments such as wa'ad, tawarruq, and kafala were found to be effective in reducing market risk exposure and improving the quality of financing. However, the findings also reveal that smaller Islamic banks tend to face challenges in implementing complex hedging policies due to cost constraints and limited knowledge. This study recommends that smaller Islamic banks be provided with training and support to implement hedging policies more effectively, as well as the importance of developing simpler and more affordable hedging instruments
Co-Authors Akmaludin Akmaludin Apri Budianto, Apri Asep Nursobah, Asep Atiqoh Laely Dodi Mulyadi Ella Nurlaela Endang Masluh Efendi Esih Sukaesih Febriani, Vira Gandini, Lilis Sri Dewi Harun Nur Jamiel Herniawati, Ani Hidayat, O.Rahmat Ihrom Jaelani jurnal khitabah Kikin Mutakin Kikin Mutakin Koswara, Pupu Krisdayanti, Dede Moh Najib Mubaarok, Saeful Huda Nana Darna Nurlatifah Nurlatifah Nurrohman Syarif, Nurrohman Permana Rahman, Aditya Popong Komariah Ridwan, Ahmad Hasan Rismayanti Rismayanti Rohani, Asep Sari Damayanti Sri Mulyati Taufik Hidayat, Rida Yuliasari, Tia