Proceeding International Seminar of Islamic Studies
Proceeding International Seminar of Islamic Studies, published by the Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara (UMSU), Medan, Indonesia, which includes articles on the scientific research field of Islamic studies and Islamic education, Islamic law, and Islamic economics. Proceeding International Seminar of Islamic Studies accepts manuscripts in the field of research includes scientific fields relevant to: Islamic studies, Islamic education, Islamic law and Islamic economics.
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<![CDATA[Moral As A Medium Of Islamic Education ]]>
<![CDATA[Dita Yuliana Sahpitri]]>;
<![CDATA[Rifa Dalillah]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[This research is entitled morality as an Islamic education media. the problem that arises is the large number of students who are still lacking in ethics towards educators in the education institution. how to make morality as an Islamic education?. The purpose of this study is to improve the morals of students towards educators. the method used is labrary research, qualitative. it was found that the educational tool was a variety of sessions according to the needs of students. the basis used in describing learning ethics emphasizes Islamic ethics, so that the reference sources used are the Qur'an and Sunnah as well as the opinions of the scholars who concentrate on Islamic education. at the vertex that ethics or morals in Islam is the most effective way of transferring knowledge to students.]]>
<![CDATA[Integrated Islamic School Learning Management ]]>
<![CDATA[Asnawati Asnawati]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[Integrated Islamic School is one form of educational units that offers the concept of integrating curriculum of religious education and general education in its learning methods as well as emphasizing the integration of cognitive, affective and psychomotor aspects. The concept is also developed in integrating aqliyah, ruhiyah and jasadiyah education, also integrating cooperative involvement between teachers, parents and the community in an effort to foster students' character and competencies Through the concept of cohesiveness, the learning activities are arranged in management based on government regulations as well as the content of the school. The management is arranged in a learning plan, implementation and evaluation document. Learning plan is carried out through discussion by teachers while still guiding the concept of cohesiveness. The form of the planning document is from analyzing the educational calendar that has been adjusted to school calendar and realized by educators with a calendar of subjects. The schedule of the calendar is adjusted to the development of the syllabus that is actually arranged in the lesson plan (RPP). The implementation of learning is adjusted to the scenario of the compiled lesson plan integrated with activities outside the classroom that support the learning material in the form of implementation of the integration of learning material with Islamic values. Learning evaluation becomes a benchmark of success or weakness of the learning process. The results of the learning evaluation activities are informed to parents directly or through social media. Usually what is published is a plus, while the shortage of students is only informed to parents to establish cooperation in improving the students' self-quality.]]>
<![CDATA[Consumer Behavior In Islamic Economic Perspective ]]>
<![CDATA[Erni Murniati]]>;
<![CDATA[Fikri Zuhri]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[The large variety and variety of choices to meet the needs of life will greatly benefit consumers. Consumers are more free to choose according to their needs as desired. Consumers can choose from the cheapest price to the most expensive price. Depending on the budget (budget) and consumer desires. However, consumers often react to changing their minds at the last minute when deciding to make a purchase. This is where, consumer behavior occupies an important position in decision making. Behavior is an individual activity to evaluate, obtain, use, or manage goods and services. Many factors affect consumer behavior. These factors are cultural, social, personal and psychological factors of the buyer. In addition to these things, there is another factor that is very important in consumer decision making, namely motivation. Motivation itself as a giver and driver that creates a person's enthusiasm so that they want to work together, work effectively, and integrated with all efforts to achieve satisfaction. In Islam there is a clear distinction, namely halal and haram. In other words, in an economic activity it is prohibited to mix up the halal and haram. This is part of the consumption limit in Muslim consumer behavior.]]>
<![CDATA[The Role Of Islamic Religious Education In Overcoming The Negative Influence Of Technology On Students SMK Muhammadiyah ]]>
<![CDATA[Ellisa Fitri Tanjung]]>;
<![CDATA[Rizka Harfiani]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[In its essence the progress of technologi and its influence in life are things that we cannot be avoided, because now we can know how advanced tehcnologi has affected lifestyle and mindset of the community especially students. Adolescence is aperiod of seaching for identity, and it could be in the proses of finding that identity the students goes the righ way or the wrong way. If student fail to developing a sense of identity, then students will lose direction. Religious teachers SMK Muhammadiyah trying to reduce the negative influence of technology thruogh learning Islamic education by sharpening morals learning and character, add hours to religious studies, creating and Islamic learning environment at school, and includ elements of moral education in all student activities. Research on the problems in this study is; (1) Describe the negative influence of technology on students (2) what is the role of Islamic religious education in overcoming the negative influence of technology? (3) can Islamic religious education overcome the negatif influence of technolgy on students SMK Muhammadiyah? This research uses descriptive qualitative methods, that is describing and explaining the symptoms or facts based on their real state. This research was conducted in SMK Muhammadiyah. Source data from class x, the subject of the study consisted of 25 students.]]>
<![CDATA[Islamic Family Financial Management ]]>
<![CDATA[Hartato Rianto]]>;
<![CDATA[Hastuti Olivia]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[Thestretching of theIslamiceconomyin Indonesia is still very concerning.Theenormousquantity ofMuslimcommunitiesin Indonesia has not been matched by quality in terms of the Islamic economy.The quality of Indonesian society is low in terms of the Islamic economy due to the low level of literacy that the community has.This confirms that the study ofIslamiceconomicsthat has been carried out has not been conveyed to the public as a whole.This study examines the management of Islamic family finances, so that theMuslimcommunityin Indonesia can better understand the management of money held in accordance with Islamic law.This study uses secondary data that is systematically analyzed to examine financial management that can be done by households based on the Koran and hadiths.The results of this study explain that households must pay attention to the halal of incoming and outgoing money.Consumption must be brought to the maslaha, and prioritize investment behavior in accordance withIslamiclawcompared with saving behavior.]]>
<![CDATA[Application Of Internal Quality Evaluation And Audit As A Performance Measurement Tool In Islamic Higher Education In North Sumatra ]]>
<![CDATA[Dedi Amrizal]]>;
<![CDATA[Yusriati Yusriati]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[Building a quality culture is not as easy as we imagine. One of the quality criteria that has been entrenched is the ongoing evaluation of quality and audit quality as a means of measuring performance. Quality evaluations and audits that take place in several Islamic tertiary institutions in Sumatra are modest and rarely followed up. In fact this is an important stage in measuring performance in every tertiary institution from the lowest level to the highest level. This study aims to (1) find out the implementation of quality evaluations and audits in Islamic tertiary institutions (2) explain the constraints of conducting quality evaluations and audits in Islamic tertiary institutions; (3) analyze the reasons for not following up on the quality evaluation and audit that has been carried out. This study uses a descriptive research method with a case study approach to prove that the implementation of internal quality evaluations and audits in several Islamic tertiary institutions in North Sumatra Province has been carried out or not. Furthermore, through this method, there will also be a follow-up to what the Islamic tertiary institution did from the evaluation and audit findings. The results showed that the evaluation of quality management and quality management audits in most Islamic tertiary institutions were still not going well. If someone has already carried out a quality evaluation and audit, it appears that the follow-up has not been carried out and followed. Two the causes of this happening, namely the belief that the evaluation and audit have not been perfect so that it is not appropriate to be used as a measurement of actual performance. Furthermore, he did not know what else to do if an evaluation or quality audit was carried out.]]>
<![CDATA[The Communication Of Halal Tourism With Sharia Regulation In Increasing Income And Community Welfare In North Sumatra ]]>
<![CDATA[Indah Lestari]]>;
<![CDATA[Syahrul Amsari]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[This research was conducted to determine the communication concept of halal tourism based on with the Sharia Regulation Concept in increasing income and welfare of the community. The development of industry 4.0 has an impact on halal tourism as a leading sector industry which is implicate other sectors such as the productivity of goods and services by small and medium business, which in turn will increase income and welfare of the community. Communication has been adopted in many tools such as internet applications that are available many products and services, and one of them is information about various halal tourism destinations around the world. North Sumatra has a large potential of flora and fauna, it can attract the national and international tourists, especially those who are Muslim. Over a period of 5 (five) years, Malaysia is a Muslim-majority visiting North Sumatra as a tourist destination of 15,243 people in 2018. In the other hand, majority of non-Muslim religions also open widely opportunities for halal tourism businesses intended to receive Muslim tourists by providing the facilities needed according to Islamic law. In the context of halal tourism is important to have sharia regulation. This research uses the concept of the Qoran, the method of literature, and the study of central and local government policies. The results of this study concluded that if halal tourism is based on with the Sharia Regulation concept applied by the government and the community positively increases the income and welfare of the people of North Sumatra.]]>
<![CDATA[Utilization Of Zakat, Infaq, And Alms (Zis) That Is Productive Of Transparency And Accountability In Indonesia ]]>
<![CDATA[Ingsun Kumala Irti]]>;
<![CDATA[Heri Susanto]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
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<![CDATA[Amil zakat agency is an institution that manages zakat formed by the government, consisting of elements of government and society with the task of collecting, distributing and empowering the use of zakat. As this is done by the National Amil Zakat Agency (BAZNAS). As a zakat management institution, BAZNAS must be able to provide concrete evidence to the community in utilizing productive zakat which is right on target and successfully combats poverty. Therefore good zakat governance (good zakat governance) is transparency and accountability in the management of zakat which includes the management of infaq / alms. As fund management for people who rely on donors from the people, transparency and accountability in the management of Zakat and Infaq / Alms (ZIS) are the main concerns of the Zakat Processing Organization (OPZ). The more transparent and accountable OPZ is in managing ZIS, the higher the public's trust in OPZ. High trust in OPZ will foster awareness, compliance and motivate the community (Muzakki) to voluntarily distribute zakat, donations through the official OPZ (BAZNAS). A proper financial accounting and reporting system can realize transparency and accountability of an OPZ. To produce a proper financial accounting and reporting system, creating uniformity and comparability in financial reporting and so that OPZ is ready to be audited by public accountants, the bookkeeping activities and preparation of OPZ financial statements refer to a standard guideline that is zakat and infaq / alms accounting standards. ZIS accounting standards applicable in Indonesia are Statement of Financial Accounting Standards (PSAK) number 109 concerning zakat and donation / alms accounting issued by the Indonesian Institute of Accountants (IAI) PSAK no. 109 is used as a guideline for OPZ in the recognition, measurement, presentation and disclosure of zakat and infaq / alms transactions.]]>
<![CDATA[The Effect Of Locus Of Control And Equity Sensitivity On The Effect Of Accountants' Ethical Behavior (Empirical Study At A Public Accounting Firm In Medan City) ]]>
<![CDATA[Aulia Ulfa Ramadhani]]>;
<![CDATA[Riva Ubar Harahap]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This research was conducted to see the effect ofLocus Of Control and Equity Sensitivityon Accountants' Ethical Behavior partially and simultaneously. This research is associative, ie research conducted to see the effect of one or more variables with other variables. The population used in this study were all public accountants who worked in public accounting firms in Medan City. The sampling technique used is saturated sampling. The data collection technique used in this study was to distribute questionnaires to research respondents. The data analysis method used is multiple linear analysis. The results of the study are as follows: (1)Locus Of Controlpositive and significant effect on the Ethical Behavior of Accountants, (2)Equity Sensitivityno positive and significant effect on the Ethical Behavior of Accountants, (3)Locus Of ControlandEquity Sensitivitysimultaneously influence the Ethical Behavior of Accountants.]]>
<![CDATA[The Effect Of Kap Size, Audit Tenure, And Audit Industry Specialization On Earnings Management (Empirical Study On Manufacturing Companies Listed On The Indonesia Stock Exchange ]]>
<![CDATA[Fadma Alnadhira Sembiring]]>;
<![CDATA[Muhammad Fahmi]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[The purpose of this study is to examine and analyze the effect of KAP size, audit tenure, and audit industry specialization on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. This research approach is associative. The object of this research is a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. So that the sample obtained is 150 financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The data used is external data obtained from the Jalan IDX office. Ir. H. Juanda Baru No. A5-A6, Medanda collected will be analyzed using the data analysis method, first testing the classical assumptions before testing the hypothesis. Hypothesis testing in this study used multiple linear regression with t test, F test and coefficient of determination test which was carried out with the help of the SPSS computer program. Based on the results of this study indicate that the size of KAP has an effect on to earnings management partially. And simultaneously the size of KAP, audit tenure and audit industry specialization have an effect on earnings management.]]>
