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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
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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 181 Documents
Search results for , issue "INSIS 6 (February 2024)" : 181 Documents clear
EFFORTS TO IMPROVE THE QUALITY OF THE COMMUNITY AS HUMAN RESOURCES IN THE CREATIVE INDUSTRY OF KWALA SERAPUH VILLAGE, LANGKAT Andika, Rindi; Sari, Pipit Buana; Faried, Annisa Ilmi; Siregar, Deena Nikita
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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The creative industry is one of the important sectors in the Indonesian economy, including in villages. The village creative industry has the potential to improve the welfare of rural communities. However, the development of village creative industries requires adequate community quality, both in terms of skills, knowledge, and attitudes. This study aims to analyze efforts to improve the quality of the community as human resources in the creative industry of Kuala Serapuh village, Langkat. This research uses qualitative methods with a case study approach. The research data was collected through interviews, observations, and documentation The sample size was 50 respondents. The results showed that efforts to improve the quality of the community as human resources in the creative industry of Kuala Serapuh village were carried out through various ways, including: 1) training and education of skills and knowledge related to the creative industry, 2) increasing public access to information and technology and 3) forming a creative and innovative work culture. These efforts have had a positive impact on improving the quality of the community as human resources in the creative industry of Kwala Serapuh village. This is shown by the increasing skills, knowledge, and attitudes of the community in developing the village's creative industry.
ANALYSIS OF CALCULATIONS FOR RECORDING AND REPORTING PPH ARTICLE 23 AT PT. BANK OF SUMUT HEAD OFFICE Sirait, Ahmad Fauzan; Sanjaya, Surya
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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In accordance with the problems posed in the research, the aim of this researcher is to find out the analysis of calculating, recording and reporting PPh Article 23 at PT. North Sumatra Bank Head Office. The data analysis technique in this research was carried out using a documentation study, namely by studying, collecting several documents and direct interviews with employees of the finance and planning division in the tax sector which are related to the research problem to be discussed as well as analyzing secondary data regarding Income Tax Article 23. Based on the research results, The process of calculating PPh Article 23 carried out by PT. Bank Sumut Head Office is not yet 100% in accordance with Law Number 36 of the Year. This is because during the process of correcting the Periodic Income Tax Return Article 23 for February 2021, it was discovered that there were several pieces of evidence that had not been uploaded. An error occurred in recording PPh Article 23, namely incorrectly entering the tax deposit code made by PT. Bank Sumut in making deposits.
DETERMINANTS OF THE ANALYSIS MODEL OF ZAKAT ACCOUNTING IN INCREASING ACCOUNTABILITY IN MEDAN CITY LAZISMU Yustriawan, Dian; Ritonga, Pandapotan; Tussadiyah, Halimah; Alamsyah, Yoga; Sebayang, Nasha Fitriadi
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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The accountability of a zakat institution will directly affect the level of muzzaki's trust in paying zakat. Accountability will be realized one way by presenting the institution's financial reports in accordance with applicable standards. The standard for presenting financial reports for zakat institutions refers to PSAK number 109. The purpose of this research is to find out how zakat accounting improves the accountability of LAZISMU Medan City. The method used in this study is qualitative and the source of the data was generated from a direct interview process with the management of LAZISMU Medan City in the finance department. The data requested includes financial reports in the form of zakat receipts and their distribution. In presenting the financial statements it is indicated that LAZISMU has not fully implemented PSAK standard number 109, this will have an impact on accountability which causes zakat receipts to be not optimal. To overcome this, it is necessary to conduct training for human resources in LAZISMU Medan City, preferably those who are responsible for the institution's financial reports.
PERAN PENDIDIKAN AGAMA ISLAM DALAM MEMBENTUK KARAKTER BANGSA YANG BERMORAL Fadilah Sari, Fadilah; Br Ginting, Nursamsiah
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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Islamic Religious Education has long been an integral part of shaping the moral character of societies in various countries. Its primary aim is to cultivate morality, ethical values, and behaviors in accordance with the teachings of Islam. This article discusses the significant role of Islamic Religious Education in shaping a morally upright national character. Within this context, emphasis is placed on Islamic values contributing to the formation of a moral character, effective educational strategies integrating these values into the curriculum, and the positive impact of implementing Islamic Religious Education on the nation's moral and ethical development. This research utilizes descriptive analysis methods to provide a comprehensive overview of how Islamic religious education serves as a fundamental pillar in shaping the moral character of the nation.
THE EFFECT OF ADDITIONAL COMPENSATION ON EMPLOYEE PERFORMANCE THROUGH WORK MORALE AT PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN Savira, Sarah; Khair, Hazmanan
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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Quality human resources will help advance the company as a forum for improving good performance. Therefore, a company should provide positive direction to its human resources in order to achieve the goals set by the company. Many factors influence performance, including additional compensation and work morale. The purpose of this research is to analyze several things, namely: to find out whether there is an effect of additional compensation on employee performance, to find out whether there is an effect of additional compensation on work morale, to find out whether there is an effect of work morale on employee performance and to find out whether additional compensation has an effect on performance which is mediated by enthusiasm for working at PT. Perkebunan Nusantara III (Persero) Medan. This research uses associative research with a sample of 87 respondents who are employees of PT. Perkebunan Nusantara III (Persero) Medan. Data collection techniques use a list of statements such as a questionnaire and data analysis techniques using Partial Least Square (SmartPls) to test the four hypotheses proposed in this research. The results of this research show that: (1) the effect of additional compensation on employee performance is positive and significant; (2) the effect of additional compensation on employee morale is positive and significant; (3) the effect of work morale on employee performance is positive and significant; (4) work morale as a mediator variable plays a mediating role in the effect of additional compensation on employee performance.
IMPLEMENTASI MANAJEMEN RISIKO SYARIAH DALAM KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH Andiyanto, Sakti; Sadat, Anwar
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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Koperasi Syariah adalah suatu usaha koperasi yang meliputi semua kegiatan usaha yang halal, baik, dan bermanfaat, saling menguntungka satu sama lain dengan bagi hasil dan tidak mengandung riba. Penelitian ini menggunakan metode kualitatif, sifat metode penelitian historis adalah penelitian yang ingin kembali mengkontruksikan kejadian yang sudah lama secara terstruktur dan objektif atau penelitian yang sudah ada lalu dikembangkan lagi, penelitian kualitatif itu sendiri adalah diteliti dengan mengkaji fenomena dengan lebih detail pada kasus per kasus sifat masalah yang diteliti bisa berbeda-beda. Agar penelitian yang menggunakan metode kualitatif bisa dikatakan baik, maka data yang dikumpulkan harus akurat, lengkap berupa data primer dan data sekunder. Prinsip5C ini secara tidak langsung bertujuan antara anggota dengan koperasi syariah tidak menerima hasil yang tidak jelas (gharar) dan agar terjadi kerelaan antara kedua belah pihak yaitu Character, Capacity (Kapasitas), Capital (Modal), Collateral (Agunan), Condition (Kondisi). 
ANALYSIS OF LETTER AL-BAQARAH VERSE 62 IN STRENGTHENING THE EMERGENCE OF SPIRITUAL SENSES AMONG RELIGIOUS PEOPLE IN INDONESIA VISITED FROM METAPHYSICS Syarifuddin, Syarifuddin
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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The Indonesian nation is a pluralistic nation that has various religions, ethnicities and languages. Indonesia's ideology is Pancasila, the first principle reads, "Belief in One Almighty God". Indonesia is officially a presidential and unitary state and not a religious state.Indonesia has a very diverse ethnic composition ranging from race, religion, beliefs, languages, customs, and so on. Each social category has a unique internal culture, so that it is different from other trends, from a cultural and structural perspective this phenomenon reflects a high level of cultural diversity and spiritual level. Differences in spiritual abilities in human life are a definite thing. In the context of religious differences, the concept of religious tolerance is known. Tolerance between religious communities is not just accepting differences but recognizing each other, being open to each other, and understanding each other's differences and not taking issue with these differences. This can be seen in the Koran QS: Albaqarah/2. 62"Indeed, those who believe, the Jews, the Christians and the Shabi'in, whoever (among them) believes in Allah and the Last Day, and does good deeds, they will be rewarded by God- Therefore, there is no fear for them, and they do not grieve.” (Qs. Al-Baqarah/2: 62)Through this metaphysical analysis, if humans, through the potential of their minds and sensory devices which are centered in one unit called the soul, already have spiritual intelligence, they can reach anything that can be seen by human senses (physics) and what cannot be seen by the senses. humans (metaphysics) so that this metaphysical spiritual soul intelligence is able to strengthen intimate relations between religious communities in Indonesia.
THE INFLUENCE OF NPF, BOPO, AND CKPN ON THE ROA OF SHARIA BUSINESS UNIT IN INDONESIA Siregar, Pani Akhiruddin; Wirian, Oktrigana; Ruslan, Muhammad; Afandi, Ahmad; Olivia, Hastuti
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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This research aims to analyze the influence of NPF, BOPO, and CKPN on the ROA of Sharia Business Unit in Indonesia. The type of research data with secondary data is sourced from the Financial Ratios of Islamic Business Unit and Islamic Business Unit Operations through the publication of The Sharia Indonesia Banking Statistics, Financial Services Authority (SPS-OJK). The SPS-OJK is is a publication media that provides data regarding the Sharia banking industry in Indonesia. The research sample was taken periodically in the form of monthly data from January 2020 to August 2023. At least, the amount of data that can be further analyzed is 44 data. Sampling technique with simple random sampling. The results of the research are as follows: (1) The estimation model shows an R2 value of 0,893 which represents the value of the coefficient of determination. This means that 89,30% of the dependent variable variation is able to be explained by the independent variable in this model. The remaining 10,70% is explained by other causes that are not included in the model; (2) The regression model on the independent variable simultaneously influence the dependent variable, so that the independent variable regression model can be used to predict the dependent variable; and (3) This research produced output that NPF, BOPO, and CKPN have an influential and are significant on the ROA of Sharia Business Unit in Indonesia.
GUARANTEE OF HALAL PRODUCTS SELF DECLARE CONCEPT OF MICRO AND SMALL ENTERPRISES ECONOMICS Saputera, Ikhwan; Jamalie, Zulfa; Azhari, Fathurrahman
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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Implementation of the self-declare concept in halal product guarantees, especially in the context of micro and small enterprise (UMK) economic actors, which is focused on understanding how the self-declare process can provide convenience and certainty for UMK in obtaining halal certification . The implementation of self-declaration is in line with changes to the halal certification system in Indonesia, this mechanism ensures that the self-declare policy only applies to UMK that meet certain criteria, in line with the government's efforts to encourage the growth of the UMK sector and increase the competitiveness of halal products. It is hoped that self-declaration can create certainty and guarantee of halal products for Muslim consumers, as well as support the growth of the halal industry at national and international levels. ‎
THE ROLE OF THE DIGITAL ECONOMY IN INCREASING PUBLIC INTEREST IN SHARIA MUTUAL FUND INVESTMENT THROUGH E-COMMERCE PLATFORMS Septiani, Dila; Sihombing, Dwy Arnanda; Hamdani, Muhammad Fadhil; Elfikri, Muhammad Fawaz; Hafiz, Muhammad; Britania, Yolanda
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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This study aims to determine the level of investment in sharia mutual funds to attract public interest in Indonesia through digital economic media such as e-commerce. Currently, sharia investment in Indonesia is less desirable, especially in the sharia mutual fund sector. Judging from the economic development, conventional mutual fund investment activities dominate. Then through the digital economy, business development or trade transactions that utilize digital media as a means of communication, collaboration and economic activities between companies or between individuals such as e-business and e-commerce continue to increase. The method used in this study is a qualitative research method, namely by using a literature review by taking references from several e-books and journals obtained from website or internet sources. The results showed that the digital economy through e-commerce in Indonesia has many positive impacts, but at the level of stock investment Islamic mutual funds are still less attractive to the public compared to conventional mutual funds.