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Zain , Biqi
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The strategy of “sekolah sak ngajine” in developing students’ religious values Annisa, Rina Toharotun; Zain , Biqi
Journal of Interdisciplinary Islamic Studies Vol. 3 No. 1 (2024): Journal of Interdisciplinary Islamic Studies
Publisher : Institut Studi Islam Muhammadiyah Pacitan

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Abstract

The `sekolah sak ngajine` program is an enrichment initiation program to improve student competence in mastering material and student skills in implementing religious teaching practices through the learning process and habituation in daily life at school. In this modern era, the program is very important in improving Islamic character and fostering students’ religious values. This research method is qualitative with and type of case study research. Data collection techniques are in-depth interviews, participatory observation, and documentation. Data analysis techniques in the study are Individual Case Analysis through data condensation, data presentation (data displays), c) drawing conclusions or verification (verification). Cross-case analysis by formulating propositions based on the findings of the first case then continued with the second case, comparing and integrating theoretical findings from both research cases, and formulating conclusions. The results of this study are 1) The PAI teacher’s delivery strategy is a method in delivering drills and habits, teacher techniques as an effort to foster religious values in students are advice, examples, and practices. 3) The PAI teacher’s management strategy is management with daily and weekly schedules, written/oral tests during semester exams, controlling/controlling religious values with guidance and supervision, and the form of religious values that emerge is being accustomed to reading the Qur’an, praying dhuha and dhuhur in congregation, yasin tahli istigotsah, not saying dirty words, maintaining behavior inside and outside the classroom, and bowing in front of the teacher, and covering the genitals.
The effect of ROA, total assets, liquidity, and liability on tax expense of trading companies listed on the idx Rahmadhania, Yuantama Robby; Zain , Biqi
Journal of Interdisciplinary Islamic Studies Vol. 3 No. 1 (2024): Journal of Interdisciplinary Islamic Studies
Publisher : Institut Studi Islam Muhammadiyah Pacitan

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Abstract

A company can not be separated from the tax burden. Various companies are trying to minimize the taxes they have to pay, even if they can be avoided. The factors that affect tax are interesting to study because the tax burden paid in the future can be predicted by the items in the financial statements. So that it can make a new formula from the financial statement items to predict the tax burden. The purpose of this study was to determine whether ROA, Total Assets, Liquidity, and Liabilities had a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. This research uses a quantitative approach with associative research type. Data collection through secondary data. Data analysis techniques used Classical Assumption Test, Multiple Linear Regression Test, Hypothesis Test, and Determination Coefficient Test. The results show that ROA has a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the ROA variable will increase the tax burden, and vice versa. Total Asset has a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the Total Asset Variable will increase the tax burden, and vice versa. Liquidity has a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the Liquidity Variable will increase the tax burden, and vice versa. Liabilities have a significant positive effect on the tax burden of trading companies listed on the IDX for the period 2014-2018. Every one-unit increase in the Liability Variable will increase the tax burden, and vice versa. ROA, Total Assets, Liquidity, and Liabilities simultaneously affect the Tax Burden of trading companies listed on the IDX for the period 2014-2018.