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All Journal Ensiklopedia of Journal Jurnal Kepariwisataan dan Hospitalitas Al-Sharf: Jurnal Ekonomi Islam Jurnal Ekonomi Utama (Juria) HUMANISMA : Journal of Gender Studies Krigan: Journal of Management and Sharia Business Jurnal Maisyatuna
Basir, Gusril
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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A Analisis Wisata Tabuik Di Kota Pariaman Dilihat Dari Prinsip Syariah Erin, Anisa; Basir, Gusril
Jurnal Kepariwisataan dan Hospitalitas Vol 7 No 1 (2023): Vol.7,No.1,2023
Publisher : DIPLOMA IV TOURISM PROGRAM STUDY, TOURISM FACULTY,UDAYANA UNIVERSITY

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

Abstract

Hal ini dikarenakan banyak orang yang merayakan suatu tabu meskipun berbeda dengan ajaran Islam. Misalnya, Syirik percaya bahwa Tabuik apapun bisa membawa keberuntungan, yang masih diyakini oleh masyarakat Tabuik. Upacara tersebut memiliki konsekuensi yang mengerikan, seperti membahayakan banyak nyawa di reruntuhan. Untuk melakukan upacara pantangan tersebut, banyak pengunjung yang membawa anak kecil, sehingga masyarakat dipisahkan dari orang tuanya. Penelitian ini bersifat deskriptif dan kualitatif dan metode pengumpulan data dalam penelitian ini adalah wawancara, observasi dan dokumentasi. Analisis reduksi data, penyajian data dan inferensi digunakan sebagai metode analisis data. Hasil penelitian menunjukkan bahwa tabuik merupakan warisan budaya berupa ritual atau tradisi yang berkembang di Pariaman. Tabuik awalnya merupakan tradisi atau festival untuk merayakan kematian Husein, namun kemudian berkembang menjadi pertunjukan budaya khas Pariaman setelah berasimilasi dengan unsur budaya Minangkabau. Tabuik Roos Pangkak, Tabuik Mahoyak, Tabuik dibuang ke laut. Ditinjau dari prinsip syariah, tradisi Tabuk juga dimeriahkan dengan berbagai aksi balas dendam, seperti lomba bernuansa Islami, lomba busana, lomba pengajian Al'qur'an, lomba adzan, lomba sholat jenazah. . Hal ini menunjukkan bahwa setiap kali manusia memulai dan menyelesaikan pekerjaannya, ia selalu menyelesaikannya dengan doa. Tabu berbasis syariah memiliki nilai-nilai keislaman, di antaranya nilai kearifan, nilai sosial, dan nilai seni. Kata Kunci: Wisata Tabuik, Kota Pariaman, Prinsip Syari ah
Peran Pemerintah Nagari dalam Pemberdayaan Ekonomi Petani di Nagari Canduang Koto Laweh Kecamatan Canduang Luthfi, Hamzah; Basir, Gusril
Astina: Jurnal Ekonomi Utama Vol 2 No 2 (2023): Juria: Jurnal Ekonomi Utama
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/juria.v2i2.79

Abstract

Artikel ini membahas tentang peran pemerintah nagari dalam pemberdayaan ekonomi petani di nagari canduang koto laweh kecamatan canduang, pokok masalah yang dikemukakan dalam artikel ini adalah adanya keterbatasan modal yang dialami petani, masih banyaknya hama seperti tikus, burung dan keong menyerang lahan pertanian warga, dan tidak ada jaminan harga ketika panen raya. Dilihat dari kondisi geografis Nagari Canduang memiliki potensi yang besar untuk pertanian baik budidaya tanaman pangan, hortikultura maupun perkebunan. Meskipun memiliki lahan sawah seluas 836 hektar, namun menghadapi berbagai kendala dan kinerja pertanian yang kurang optimal, seperti yang ditunjukkan oleh data dari Balai Penyuluhan Pertanian Kabupaten Canduang. Salah satu faktor yang mempengharuhi perkembangan perekonomian, dan akhirnya akan berpengaruh pada perkembangan tingkat kesejahteraan masyarakat adalah pertanian. Penelitian ini menngunakan metode kualitatif yang mana peneliti akan berusaha mencari informasi atau data di lapangan, yang mana menjadi sumber data dari penelitian ini adalah Bapak Syahhendra (Wali Nagari Canduang Koto Laweh), Mahdoni (Ketua Lembaga Pemberdayaan Masyarakat Nagari/LPMN Canduang koto laweh), Katik Saf (Ketua Gabungan kelompok Tani/GAPOKTAN Canduang Koto Laweh), Edwar (Petani), Mirnawati (Petani), Badri (petani). Hasil penelitian ini menunjukkan bahwa peran pemerintah nagari dalam pemberdayaan ekonomi petani di Nagari Canduang Koto Laweh Kabupaten Canduang telah berperan sangat baik dalam meningkatkan pertanian di Nagari Canduang yaitu memberikan penyuluhan kepada kelompok tani. Sebagai fasilitator, hal itu menunjukkan bahwa ia memenuhi peran-peran berikut. Membantu kelompok tani, pengawas, memotivasi pelaksana, mendampingi petani, pembimbing dan direktur dalam penyaluran pupuk bersubsidi pemerintah. Terapkan langkah-langkah pelatihan untuk petani tentang produksi kompos dan berikan pelatihan tentang cara menggunakan mesin pertanian modern Hand Traktor binaan Dinas Pertanian.
Analisis Strategi Pemasaran Produk Cicil Emas dalam Meningkatkan Jumlah Nasabah pada Bank Syariah Indonesia LCP Pulau Punjung Kabupaten Dharmasraya Yogi, Gilar Avi; Basir, Gusril
Astina: Jurnal Ekonomi Utama Vol 2 No 2 (2023): Juria: Jurnal Ekonomi Utama
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/juria.v2i2.82

Abstract

Perkembangan dunia perbankan syariah di Indonesia telah berkembang pesat. Di mana produk perbankan syariah harus memiliki strategi yang tepat. Belum terlihatnya strategi pemasaran yang terjadi di BSI KCP pulau punjung yang di mana terjadinya penurunan jumlah nasabah produk cicil emas di BSI KCP Pulau Punjung dan kurangnya pemahaman masyarakat pada keuntungan memiliki produk cicil emas. Latar belakang penelitian ini adalah untukomengetahui strategi perusahaan dalam upaya meningkatkan jumlahNasabah produk Cicil Emas di BSI KCP Pulau Punjung Kabupaten Dharmasraya. Metode penilitian yang di gunakan adalah penelitian lapangan (field research) yang bersifat deskrptif kualitatif. Teknik pengumpulan data yang dilakukan melalui observasi, wawancara dan dokumentasi dengan pihak BSI KCP Pulau Punjung Kabupaten Dharmasraya. Berdasarkan penelitian yang dilakukan dapat penulis simpulkam bahwa dalam mempertahankan dan meningkatkan di BSI KCP Pulau Punjung Kabupaten Dharmasraya memiliki beberapa strategi pemasaran yakni menggunakalan teknik marketing mix/bauran pemasaran yang terdiriodari 7 (produk, harga, tempat, promosi, orang, bukti fisik,dan proses).
PERLINDUNGAN HUKUM TERHADAP ANAK SEBAGAI KORBAN TINDAK PIDANA PENCABULAN DI POLRESTA BUKITTINGGI Yuserlina, Anny; Failin, Failin; Basir, Gusril
Ensiklopedia of Journal Vol 7, No 2 (2025): Vol. 7 No. 2 Edisi 2 Januari 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2842

Abstract

Children are the young generation as one of the human resources who are the potential and successor to the ideals of the nation's struggle, who have a strategic role and have special characteristics and characteristics, require guidance and protection to ensure complete, harmonious physical, mental and social growth and development, harmonious and balanced and in order to be guaranteed from acts of violence, very optimal and special legal protection is needed so that victims of criminal acts of sexual abuse against children receive appropriate legal protection as their rights must be fulfilled. The legal protection given to children as victims of criminal acts of sexual abuse at the Bukittinggi Police is a legal protection provided by the state/government, law enforcement officers who handle cases concerning children. Efforts to provide legal protection for children who are victims of sexual abuse have been made in such a way, starting from providing assistance to the victim to developing the mental state of the victim as a result of the sexual abuse incident they experienced. Several efforts are made by the police to protect children, namely keeping the victim's identity secret, providing rehabilitation efforts, providing protection and assistance during the investigation, prosecution and trial process, as well as obtaining information about the progress of the trial. However, legal handling efforts carried out by law enforcement officers in cases of criminal acts of sexual abuse in which children are victims are still not optimal.Keywords:  Legal Protection, Children, Crime, Obscenity
PANDANGAN ISLAM TERHADAP TAX AVOIDANCE DAN PENGARUHNYA PADA NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI): Tax Avoidance, Nilai Perusahaan, Perusahaan Manufaktur HANDAYANI, WILDA TRI; husna, melya -; Basir, Gusril; Darlis, Rusyaida
Krigan: Journal of Management and Sharia Business Vol. 2 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v2i1.8415

Abstract

Penelitian ini bertujuan untuk mengetahui hal-hal yang berkaitan dengan tax avoidance. Lebih lanjut, penelitian ini akan menyajikan bagaimana pandangan Islam terhadap perilaku tax avoidance dan bagaimana pengaruhnya terhadap nilai perusahaan khususnya perusahaan manufaktur. Penelitian ini merupakan penelitian mixed method. Penelitian kualitatif dengan pendekatan explanatory research dan penelitian kuantitatif dengan pendekatan regresi data panel. Pengumpulan data kualitatif dilakukan dengan studi pustaka untuk mengetahui bagaimana literatur islam membahas tentang tax avoidance. Pengumpulan data kuantitatif dilakukan dengan analisis dokumen berupa laporan keuangan dan diolah dengan software Eviews 12 untuk mengetahui pengaruh tax avoidance terhadap nilai perusahaan. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022 sebanyak 154 Perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah pusposive sampling, sehingga diperoleh 134 perusahaan sebagai sampel. Hasil penelitian menemukan bahwa tax avoidance bertentangan dengan hukum Islam karena dekat dengan niat buruk. Perbuatan buruk untuk menghindari pajak merugikan negara. Selain itu dalam Etika Bisnis Islam, kegiatan tax avoidance yang dilakukan oleh Perusahaan merupakan pelangaran dari pilar etika bisnis Islam yang meliputi prinsip kejujuran, Prinsip Kesadaran social, prinsip keadilan, prinsip niat baik dan prinsip Amanah. Tax Avoidace  juga memiliki pengaruh signifikan dan negatif terhadap nilai perusahaan. Sehingga semakin tinggi kegiatan tax avoidance yang dilakukan oleh perusahaan maka akan semakin rendah nilai perusahaan.   This study aims to investigate issues related to tax avoidance. Additionally, it will present the Islamic perspective on tax avoidance behavior and its impact on company value, particularly in manufacturing firms. The research employs a mixed-method approach, combining qualitative research with an explanatory approach and quantitative research with a panel data regression approach. Qualitative data is collected through literature review to understand how Islamic literature addresses tax avoidance. Quantitative data is gathered through document analysis of financial reports and processed using Eviews 12 software to determine the impact of tax avoidance on company value. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, totaling 154 companies. The sampling technique used is purposive sampling, resulting in a sample of 134 companies. The findings indicate that tax avoidance is contrary to Islamic law due to its association with bad intentions. Engaging in tax avoidance is considered detrimental to the state. Furthermore, according to Islamic Business Ethics, tax avoidance by companies constitutes a violation of the pillars of Islamic business ethics, which include principles of honesty, social awareness, justice, good intention, and trustworthiness. Tax avoidance also has a significant and negative impact on company value, meaning that as the level of tax avoidance by a company increases, its value decreases.
Gender Dynamics in Minangkabau Customs: Women's Role in Safeguarding and Preserving High Heirlooms Miswardi, Miswardi; Basir, Gusril; Rosman, Edi; Elfiani, Elfiani; Sanur Tarihoran, Adlan
HUMANISMA : Journal of Gender Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/humanisma.v8i2.9158

Abstract

This study explores the gender dynamics within Minangkabau customs, focusing on the pivotal role of women in safeguarding and preserving high heirlooms (harta pusaka tinggi). As a matrilineal society, Minangkabau places women at the center of inheritance and cultural preservation, with high heirlooms serving as symbols of familial and communal identity. Using a qualitative approach, this research examines the responsibilities, challenges, and strategies employed by women in maintaining these assets. Data were collected through interviews with customary leaders, women inheritors, and community members, complemented by observations of traditional practices. The findings reveal that Minangkabau women hold a dual responsibility as custodians of both physical heirlooms, such as land and traditional objects, and intangible heritage, including customs and values. This role ensures the continuity of Minangkabau identity across generations. However, modernization, urbanization, and shifts in gender roles pose significant challenges to this tradition. Women often navigate complex negotiations between preserving traditional values and adapting to contemporary economic and social realities. The study highlights the adaptive strategies employed by women to balance these demands while safeguarding communal harmony. This research underscores the importance of empowering women in their roles as cultural custodians and the need for community-based initiatives to support the preservation of Minangkabau heritage. By illuminating the interplay between gender and cultural sustainability, this study contributes to broader discussions on matrilineal societies and the evolving role of women in cultural preservation.
Analysis of the Behavior of Palm Sugar Producers According to the Perspective of Islamic Economics in Jorong Harapan Rakyat, Nagari Cubadak, Dua Koto District, Pasaman Regency Guspita, Dinda Ayu; Rusyaida, Rusyaida; Basir, Gusril; Izmuddin, Iiz
Al-Sharf: Jurnal Ekonomi Islam Vol 6, No 3 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v6i3.12648

Abstract

Penelitian ini dilatarbelakangi oleh fenomena yang terjadi pada produsen gula aren di Jorong Harapan Rakyat, Kenagarian Cubadak, Kecamatan Dua Koto, Kabupaten Pasaman, di mana beberapa produsen mencampur gula aren dengan gula rafinasi dan melakukan penimbunan. Praktik tersebut bertentangan dengan prinsip ekonomi Islam. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui observasi, wawancara, studi dokumen, dan dokumentasi. Temuan penelitian menunjukkan bahwa perilaku produsen gula aren belum sepenuhnya selaras dengan nilai-nilai ekonomi Islam. Produsen belum menerapkan prinsip kejujuran, keadilan, kemauan bebas, dan tanggung jawab. 
Gender Dynamics in Minangkabau Customs: Women's Role in Safeguarding and Preserving High Heirlooms Miswardi, Miswardi; Basir, Gusril; Rosman, Edi; Elfiani, Elfiani; Sanur Tarihoran, Adlan
HUMANISMA : Journal of Gender Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/humanisma.v8i2.9158

Abstract

This study explores the gender dynamics within Minangkabau customs, focusing on the pivotal role of women in safeguarding and preserving high heirlooms (harta pusaka tinggi). As a matrilineal society, Minangkabau places women at the center of inheritance and cultural preservation, with high heirlooms serving as symbols of familial and communal identity. Using a qualitative approach, this research examines the responsibilities, challenges, and strategies employed by women in maintaining these assets. Data were collected through interviews with customary leaders, women inheritors, and community members, complemented by observations of traditional practices. The findings reveal that Minangkabau women hold a dual responsibility as custodians of both physical heirlooms, such as land and traditional objects, and intangible heritage, including customs and values. This role ensures the continuity of Minangkabau identity across generations. However, modernization, urbanization, and shifts in gender roles pose significant challenges to this tradition. Women often navigate complex negotiations between preserving traditional values and adapting to contemporary economic and social realities. The study highlights the adaptive strategies employed by women to balance these demands while safeguarding communal harmony. This research underscores the importance of empowering women in their roles as cultural custodians and the need for community-based initiatives to support the preservation of Minangkabau heritage. By illuminating the interplay between gender and cultural sustainability, this study contributes to broader discussions on matrilineal societies and the evolving role of women in cultural preservation.
Pandangan Islam Terhadap Tax Avoidance Dan Pengaruhnya Pada Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI): Tax Avoidance, Nilai Perusahaan, Perusahaan Manufaktur HANDAYANI, WILDA TRI; husna, melya -; Basir, Gusril; Darlis, Rusyaida
Krigan: Journal of Management and Sharia Business Vol. 2 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v2i1.8415

Abstract

Penelitian ini bertujuan untuk mengetahui hal-hal yang berkaitan dengan tax avoidance. Lebih lanjut, penelitian ini akan menyajikan bagaimana pandangan Islam terhadap perilaku tax avoidance dan bagaimana pengaruhnya terhadap nilai perusahaan khususnya perusahaan manufaktur. Penelitian ini merupakan penelitian mixed method. Penelitian kualitatif dengan pendekatan explanatory research dan penelitian kuantitatif dengan pendekatan regresi data panel. Pengumpulan data kualitatif dilakukan dengan studi pustaka untuk mengetahui bagaimana literatur islam membahas tentang tax avoidance. Pengumpulan data kuantitatif dilakukan dengan analisis dokumen berupa laporan keuangan dan diolah dengan software Eviews 12 untuk mengetahui pengaruh tax avoidance terhadap nilai perusahaan. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022 sebanyak 154 Perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah pusposive sampling, sehingga diperoleh 134 perusahaan sebagai sampel. Hasil penelitian menemukan bahwa tax avoidance bertentangan dengan hukum Islam karena dekat dengan niat buruk. Perbuatan buruk untuk menghindari pajak merugikan negara. Selain itu dalam Etika Bisnis Islam, kegiatan tax avoidance yang dilakukan oleh Perusahaan merupakan pelangaran dari pilar etika bisnis Islam yang meliputi prinsip kejujuran, Prinsip Kesadaran social, prinsip keadilan, prinsip niat baik dan prinsip Amanah. Tax Avoidace  juga memiliki pengaruh signifikan dan negatif terhadap nilai perusahaan. Sehingga semakin tinggi kegiatan tax avoidance yang dilakukan oleh perusahaan maka akan semakin rendah nilai perusahaan.   This study aims to investigate issues related to tax avoidance. Additionally, it will present the Islamic perspective on tax avoidance behavior and its impact on company value, particularly in manufacturing firms. The research employs a mixed-method approach, combining qualitative research with an explanatory approach and quantitative research with a panel data regression approach. Qualitative data is collected through literature review to understand how Islamic literature addresses tax avoidance. Quantitative data is gathered through document analysis of financial reports and processed using Eviews 12 software to determine the impact of tax avoidance on company value. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, totaling 154 companies. The sampling technique used is purposive sampling, resulting in a sample of 134 companies. The findings indicate that tax avoidance is contrary to Islamic law due to its association with bad intentions. Engaging in tax avoidance is considered detrimental to the state. Furthermore, according to Islamic Business Ethics, tax avoidance by companies constitutes a violation of the pillars of Islamic business ethics, which include principles of honesty, social awareness, justice, good intention, and trustworthiness. Tax avoidance also has a significant and negative impact on company value, meaning that as the level of tax avoidance by a company increases, its value decreases.
Analisis Penerapan Etika Bisnis Islam dalam Transaksi Jual Beli Ikan Basah di Pasar Simpang Tiga Kecamatan Luhak Nan Duo Kabupaten Pasaman Barat Rahmadani, Nofita; Basir, Gusril
Maisyatuna Vol. 5 No. 3 (2024): Juli : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i3.500

Abstract

This research aims to find out how the application of Islamic business ethics in buying and selling transactions by wet fish traders in the Simpang Tiga market. This research uses descriptive qualitative research methods. This type of descriptive qualitative research is research where the aim is to provide descriptions of a fact, and properties related to the phenomenon being studied. This qualitative research has the aim of producing data in the form of oral words and how behavior is being observed. This research was conducted through direct observation and interviews with market managers as well as fish traders and fish buyers in the Simpang Tiga market, Luhak Nan Duo District, West Pasaman Regency. The results of this study are the implementation of buying and selling wet fish in the Simpang Tiga market carried out by traders on Friday at 07.00 to 18.00. At the time of the implementation of the transaction of buying and selling wet fish, there are still many traders who leave Friday prayers in order to continue trading and cheating by reducing the scales where the average reduction in scales is 0.10-0.15kg. The review of Islamic business ethics in the implementation of buying and selling wet fish in the Simpang Tiga market is not in accordance with the principles of Islamic business ethics, such as the principle of oneness (tawhid), the principle of justice, the principle of honesty, the principle of responsibility and the principle of freedom. The fraud committed by traders aims to get more profit.
Co-Authors Darlis, Rusyaida Edi Rosman Elfiani Erin, Anisa Failin, Failin Guspita, Dinda Ayu HANDAYANI, WILDA TRI husna, melya - Iiz Izmuddin Luthfi, Hamzah Miswardi Miswardi, Miswardi Rahmadani, Nofita Rusyaida, Rusyaida Sanur Tarihoran, Adlan Yogi, Gilar Avi Yuserlina, Anny