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All Journal Amnesty: Jurnal Riset Perpajakan INVENTION: Journal Research and Education Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Islamic Scriptures in Non-Arabic Societies
Nurdiani
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Semantik Konsep Rezeki dalam Tafsir Al-Misbah dan Implikasinya dalam Konteks Kognitif dan Etis Raudatul Aliyah Lubis; Indra Suardi; Nurdiani
Journal of Islamic Scriptures in Non-Arabic Societies Vol. 1 No. 3 (2024): Journal of Islamic Scriptures in Non-Arabic Societies (JISNAS)
Publisher : Kuras Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/jisnas.v1i3.1097

Abstract

This study examines Quraish Shihab’s interpretation of the concept of rizq in Tafsir al-Misbah through the lens of Jean Piaget’s cognitive development theory and Lev Vygotsky’s socio-cognitive theory. The academic problem addressed is how the concept of rizq, involving effort, prayer, and social interaction, can be understood from the perspective of cognitive development and social ethics. The study aims to fill the gap in tafsir analysis by incorporating psychological approaches, particularly in understanding how theological thoughts on rizq influence cognitive development and the formation of individual ethics. The research method used is textual analysis of Tafsir al-Misbah with theoretical approaches from Piaget and Vygotsky, exploring both cognitive and ethical aspects in the process of acquiring rizq. The novelty of this research lies in applying psychological developmental theories to tafsir analysis, a rarely undertaken approach in Quranic exegesis studies. The results indicate that Quraish Shihab's interpretation of rizq encompasses cognitive aspects that encourage logical and abstract thinking about effort and prayer, as well as ethical aspects that emphasize social responsibility and integrity in the pursuit of sustenance. This tafsir promotes the development of a proactive mindset and a strong ethical awareness through social interaction within the community.
Pengelompokkan Nilai Siswa di Sekolah MIN 3 Kabupaten Asahan Tahun 2025 Menggunakan Data Mining Metode K-Means: Penelitian Siti Ramadani; Bambang Irwansyah; Dea Tiara Azhari; Devi Puspita Sari; Dilla Atika Sury; Nabila; Nurdiani; Arinda Faradillah Marpaung
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3545

Abstract

Penelitian ini bertujuan untuk mengelompokkan nilai siswa mata pelajaran Sejarah Kebudayaan Islam (SKI) di MIN 3 Kabupaten Asahan menggunakan metode data mining K-Means Clustering. Permasalahan utama yang dihadapi sekolah adalah proses analisis nilai yang masih dilakukan secara manual sehingga sulit mengetahui pola capaian belajar siswa secara menyeluruh. Dengan menerapkan metode K-Means, data nilai siswa dapat dikelompokkan ke dalam tiga kategori, yaitu di atas Kriteria Ketuntasan Minimal (KKM), sesuai KKM, dan di bawah KKM. Proses penelitian dilakukan melalui beberapa tahapan, mulai dari pengumpulan dan normalisasi data nilai SKI hingga perhitungan centroid dan iterasi menggunakan Euclidean Distance. Hasil penelitian menunjukkan bahwa sebagian besar siswa berada pada kategori sesuai KKM, sementara sebagian lainnya termasuk di atas dan di bawah KKM. Hasil pengelompokan ini membantu guru dalam melakukan evaluasi pembelajaran, memberikan program remedial, serta menyusun strategi pengajaran yang lebih tepat sasaran. Penerapan metode K-Means terbukti efektif dan efisien dalam mengolah data akademik serta mendukung penerapan pembelajaran berbasis data di lingkungan madrasah.
Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022 .; ., .; Mira; Wahyuni, Wahyuni; Nurdiani
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/902dn988

Abstract

This study investigates the effect of financial constraints on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Mining firms operate in a capital-intensive and highly regulated environment, making them vulnerable to fluctuations in commodity prices, financing frictions, and liquidity pressures. These conditions heighten the relevance of examining whether financial constraints influence corporate tax planning behavior. Using a quantitative research design, the study analyzes panel data from 24 mining companies that consistently reported complete audited financial statements over the three-year period, resulting in 72 firm-year observations. Financial constraints are measured using the Hadlock–Pierce (HP) Index, while tax avoidance is proxied by the Cash Effective Tax Rate (CETR), which captures real cash taxes paid relative to pre-tax income. Several control variables—firm size, profitability, leverage, and capital intensity—are included to account for operational and structural characteristics of mining firms. Panel regression analysis is conducted using the Hausman test to determine the appropriate model, supplemented by classical assumption testing to ensure statistical validity. The results are expected to provide empirical evidence on whether financially constrained mining firms engage more aggressively in tax avoidance as a strategy to preserve liquidity during periods of economic uncertainty, including the COVID-19 pandemic. The study contributes to the literature by offering sector-specific insights into the financial determinants of tax avoidance in a highly regulated extractive industry and provides implications for policymakers, investors, and corporate managers regarding financial pressure, compliance behavior, and fiscal governance.
Analisis Pendidikan Talak dan Ruju' dalam Perspektif Al-Qur'an dan Praktiknya di Masyarakat Sumiati; Nurdiani; Tamba, Sulaiman; Irhamuddin; Nursopayanti
Invention: Journal Research and Education Studies Volume 6 Nomor 3 November 2025
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/invention.v6i3.3220

Abstract

Talak dan ruju’ merupakan bagian penting dalam hukum keluarga Islam yang tidak hanya bersifat normatif, tetapi juga memiliki dimensi pendidikan dan sosial. Al-Qur’an mengatur talak dan ruju’ secara ketat dengan menekankan prinsip keadilan, etika, dan kemaslahatan. Namun, dalam praktik masyarakat, sering ditemukan perbedaan antara ketentuan normatif tersebut dengan realitas yang terjadi. Penelitian ini bertujuan untuk menganalisis pendidikan talak dan ruju’ dalam perspektif Al-Qur’an serta praktiknya di masyarakat Rantauprapat Kabupaten Labuhanbatu. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif-analitis, bersifat normatif-empiris. Data diperoleh melalui studi kepustakaan terhadap ayat-ayat Al-Qur’an dan literatur fikih keluarga, serta penelitian lapangan melalui wawancara dengan tokoh agama, penyuluh agama, dan masyarakat yang memiliki pengalaman terkait talak dan ruju’. Analisis data dilakukan secara kualitatif dengan mengaitkan antara perspektif Al-Qur’an dan praktik sosial masyarakat. Hasil penelitian menunjukkan bahwa pemahaman dan praktik talak serta ruju’ di masyarakat masih bersifat parsial dan belum sepenuhnya mencerminkan nilai-nilai edukatif Al-Qur’an. Talak sering dilakukan secara informal tanpa pencatatan hukum, sementara ruju’ dipahami secara terbatas tanpa pendampingan dan kesadaran etis yang memadai. Penelitian ini menegaskan pentingnya penguatan pendidikan talak dan ruju’ yang integratif agar praktik perceraian dan rujuk dapat berjalan sesuai prinsip syariat, melindungi hak-hak keluarga, serta meminimalkan dampak sosial yang ditimbulkan.
Co-Authors . . . Arinda Faradillah Marpaung Dea Tiara Azhari Devi Puspita Sari Dilla Atika Sury Indra Suardi Irhamuddin Irwansyah, Bambang Mira Nabila Nursopayanti Raudatul Aliyah Lubis Siti Ramadani Sumiati Tamba, Sulaiman wahyuni wahyuni