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Contact Name
Hasrian Rudi Setiawan
Contact Email
hasrianrudi@umsu.ac.id
Phone
+6285277750570
Journal Mail Official
hasrianrudi@umsu.ac.id
Editorial Address
Jl. Kapten Muchtar Basri No.3, Glugur Darat II, Kec. Medan Tim., Kota Medan, Sumatera Utara 20238
Location
Kota medan,
Sumatera utara
INDONESIA
Proceeding International Seminar of Islamic Studies
ISSN : -     EISSN : 27227618     DOI : 10.30596/insis
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.
Arjuna Subject : Umum - Umum
Articles 36 Documents
Search results for , issue "INSIS 4 (November 2022)" : 36 Documents clear
ANALYSIS OF VALUE ADDED TAX ACCOUNTING TREATMENT IN THE PRESENTATION OF FINANCIAL STATEMENTS CV. ITS BACK TO NATURE Bonari Pardomuan Pohan
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

This study generally aims to evaluate the application of value added tax accounting for the presentation of financial statements in CV. ITS Back To Nature. The method used is descriptive quantitative method. And the analysis technique is used to evaluate and produce quantitative data evaluating the VAT accounting treatment. The research conducted shows the value added tax accounting treatment of CV. ITS Back To Nature applied is VAT Credit starting from crediting input VAT from purchasing raw materials to spending VAT on product sales, which is known as the credit method. Regarding the issue of input tax which cannot be compensated for by VAT on output, the Company has kept the books in accordance with financial accounting principles which are treated as raw material costs which have an impact on the decline in the company's gross profit. From the results of the analysis on the CV. ITS Back To Nature the accounting treatment of VAT is in accordance with the Value Added Tax Law no. 42 of 2009.
RELATIONSHIP OF CAPITAL ADEQUECY RATIO (CAR), FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF), AND RETURN ON ASSET (ROA) USING VECTOR AUTOREGRESSION (VAR) METHOD Riyan Pradesyah; AL Bara
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

This study aims to see the relationship and influence between the variables Capital Adequecy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Return On Asset (ROA), using the Vector Autoregression (VAR) method. The data used in this study is data on the financial statements of Islamic banks in Indonesia, starting from January 2016 to December 2021. As for the results obtained by the Granger Causality test, it was obtained that there is a reciprocal relationship between CAR, FDR, NPF and ROA, this is seen from the results of the Granger Causality Test, where the F-statistical value and Probability are not equal to 0. While simultaneously CAR, FDR, NPF affected ROA by 22.47%, this was seen from the results of the Variance Decomposition test. Keywords: CAR, FDR, NPF, ROA
THE EFFECT OF CREDIT ASSESSMENT AND HUMAN RESOURCE QUALITY ON THE DECISION TO PROVIDE BUSINESS DEVELOPMENT CAPITAL Wahyuni, Sri Fitri; Hafiz, Muhammad Shareza; Pradesyah, Riyan
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

Credit is a provision of loans to the community, in order for an activity that is consumptive and productive. Usually, credit is given by financial institutions such as banks, where banks will provide credit to people who have met the conditions set by the bank. In this case, productive credit is given to people who want to open a business or develop a business that is already owned. But most of the requirements given by banks or financial institutions are not in accordance with reality, where the bank also assesses the human resources that exist in the business being run. This research, is a quantitative study, with analytical tools using SPSS. As for the results obtained, that there is a partial influence of credit assessment on the decision to provide business development capital. The quality of human resources partially affects the provision of business development capital. And simultaneously, the credit assessment and quality of human resources affect the provision of business development capital, with a value of Rsequer 53.2%
ISLAMIC FINANCIAL LITERACY AS AN IMPROVEMENT IN THE QUALITY OF ISLAMIC BANK Rahmayati, Rahmayati; Sihotang, Mutiah Khaira; Kurnia, Efry
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

Islamic financial literacy is a problem that still occurs in the existence of Islamic banking, so that in-depth studies continue to be carried out to determine the effectiveness of Islamic financial literacy on the quality of Islamic banks. The purpose of this study is to determine Islamic financial literacy can improve the quality of Islamic banks. The research method uses a qualitative approach from various reference sources and literature related to this research theme. The results of the study confirm that there is a link between Islamic financial literacy and the quality of Islamic banks from various previous studies that support this research.
ISLAMIC RELIGIOUS EDUCATION LEARNING POLICY MODEL Ginting, Nurman; Fariz, Miftah; Hasanuddin, Hasanuddin
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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In arranging for education in a country to take place properly and achieve the educational goals aspired to, various policies are carried out, including in this case also related to religious education which is also part of the policy. Education policy in a country depends on the political system adopted so that each country has different policies. Indonesia adheres to a democratic system based on law. Decided policies must also be based on legislation. There are several policies taken by the government in order to improve the quality of religious education that are expected to solve the multidimensional crisis in the country, which are related to moral-ethical aspects and at the same time want to describe the meaning of National education. In establishing these various policies, of course, it cannot be separated from the theories and concepts of public policy. These theories and concepts are formulated to be used in realizing what is expected. Moving on from this, we can see the use of policy models used, to reflect the aspects that want to be developed in the educational process
EFFORTS TO IMPROVE WRITING SKILLS AND RECOGNIZE EARLY CHILDHOOD NUMBERS AT AISYIYAH BUSTANUL ATHFAL IV Syifa Pasaribu, Layyinatu
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Writing skills are important to be trained from an early age. In terms of writing training, there are several important things that need to be considered, such as children's development and age, fun training for children, and others. The importance of practicing writing skills pays attention to the quality of children's writing related to the importance of writing skills. When assessing a child's writing ability, you can use the level of normal developmental abilities of the child, especially those aged 4-5 years. This criterion is used to monitor the writing skills of early childhood. There are 3 metrics, namely: wearing symbols, creating meaningful doodles, and imitating writing styles. This study aims to describe the application of writing and number recognition skills in Aisyiyah Bustanul Athfal IV Kindergarten. The research subjects used early childhood or group A, school principals, and teachers. Data collection techniques using the method of observation, interviews, and documentation. The results of this study indicate that the skills of writing and recognizing numbers in TK Aisyiyah Bustanul Athfal IV have been implemented well, meaning that children's skills are developing very well. However, there is hope to maximize children's writing skills.
THE EFFECT OF AGRICULTURAL FINANCING ON THE WELFARE LEVEL OF OIL PALM FARMERS IN ACEH TAMIANG REGENCY Sihotang, Mutiah Khaira
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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This study aims to see the effect of agricultural financing on the welfare level of oil palm farmers in Aceh Tamiang Regency. This research method uses quantitative research with primary data types. The population in this study were all oil palm farmers who received agricultural financing. The sampling technique using the accidental sampling technique is a sampling technique based on chance, that is, anyone who meets by chance with the researcher can be used as a sample. The number of samples used in this study were 30 people. The results of the study stated that murabahah financing had a significant effect on the welfare level of oil palm farmers in Aceh Tamiang Regency with tcount ttable, namely 2,532 2,042 with a significance level of 0.01.
HADITH MEMORY LEARNING USING THE MOVEMENT METHOD FOR EARLY CHILDREN Rizka Harfiani; Hasrian Rudi Setiawan
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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The purpose of preparing this proceeding article is to provide information on learning to memorize hadiths that are easy for young children by using the movement method. This method can be practiced by teachers in early childhood education institutions. This research was conducted at RA. Ar-Rasyid, Sunggal District, Deli Serdang Regency. This study used a qualitative approach with a descriptive type. Data collection techniques were carried out by observation, interviews, and documentation. The analysis technique used is descriptive analysis. The research results obtained are that children can easily memorize hadiths using the movement method. The conclusion that can be drawn from this study is that the movement method is a suitable method and can be applied in learning to memorize hadiths for early childhood.
THE ROLE OF THE TEACHER IN IMPLEMENTING THE INCULCATION OF EDUCATIONAL VALUES. AL-QURAN AND HADITH-BASED CHARACTERS AT SMP PLUS DARUL ILMI MURNI, DELI SERDANG REGENCY Abd. Mukti; Junaidi Arsyad; Achmad Bahtiar
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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The purpose of this study was to determine the teacher's role in implementing the inculcation of educational values. Al-Quran and Hadith-based characters at SMP Plus Darul Ilmi Murni, Deli Serdang Regency. The method in this research is descriptive qualitative. Data collection techniques using observation, interviews and documentation studies. Data analysis was carried out using interactive model data analysis techniques consisting of data collection, data testing, data reduction and drawing conclusions. The results of this study illustrate that the teacher plays a role in compiling and developing curriculum, syllabus, lesson plans, teaching materials, and methods by integrating with the Al-Quran and Hadith, as well as conveying advice and examples to students. Parents participate and support by educating, supervising, and setting an example in the family environment.
THE ROLE OF THE TEACHER IN IMPLEMENTING THE INCULCATION OF EDUCATIONAL VALUES. AL-QURAN AND HADITH-BASED CHARACTERS AT SMP PLUS DARUL ILMI MURNI, DELI SERDANG REGENCY Abd. Mukti; Junaidi Arsyad; Achmad Bahtiar
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

The purpose of this study was to determine the teacher's role in implementing the inculcation of educational values. Al-Quran and Hadith-based characters at SMP Plus Darul Ilmi Murni, Deli Serdang Regency. The method in this research is descriptive qualitative. Data collection techniques using observation, interviews and documentation studies. Data analysis was carried out using interactive model data analysis techniques consisting of data collection, data testing, data reduction and drawing conclusions. The results of this study illustrate that the teacher plays a role in compiling and developing curriculum, syllabus, lesson plans, teaching materials, and methods by integrating with the Al-Quran and Hadith, as well as conveying advice and examples to students. Parents participate and support by educating, supervising, and setting an example in the family environment.

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