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[ANALYSIS OF BULLYING BEHAVIOR IN CLASS III STUDENTS OF AL-HIDAYAH PRIMARY SCHOOL ]]>
<![CDATA[Ramadhani, Sri]]>;
<![CDATA[Sitepu, Melyani Sari]]>;
<![CDATA[Siregar, Dewani Oktaviani]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[Education serves two purposes: helping people become smart and encouraging them to become better. Making people smart is easier than pushing them to be better. Therefore, it can be said that moral issues are fundamental problems that fill human life at all times. Behavior that deviates from ethics, morals and law is often seen among pupils and students; moral decay is rife. One example is acts of violence that often occur today (bullying). This negative behavior shows the fragility of character in educational institutions as well as unsupportive environmental conditions. Bullying has become a familiar term for Indonesian people. The use of force to hurt a person or group of people verbally, physically or psychologically so that the victim feels depressed, traumatized and helpless is known as harassment. At Al Hidayah Elementary School there are behavioral deviations which include bullying, namely isolating so that a student feels traumatized and helpless. Based on problems related to behavioral deviations in class III students at SDS Al-Hidayah Terpadu Medan, this research focused on teachers' knowledge about bullying behavior and identifying forms of bullying behavior that occurred in class III SDS Al-Hidayah Terpadu Medan. Which aims to describe various forms of bullying behavior that occur in class III of SDS Al-Hidayah Terpadu Medan. This research uses a qualitative approach, this approach was chosen because this research is used to reveal the facts of events with explanations that are easy to understand and as they are. The qualitative research used was questionnaires, observations and interviews. The results of the research analysis show several facts that cause bullying behavior at SD AL HIDAYAH. Next, researchers will conduct research on how to stop bullying behavior.]]>
<![CDATA[TECHNOLOGICAL INNOVATION IN ACCOUNTING AUDIT: IMPLICATIONS FOR AUDIT EFFICIENCY AND EFFECTIVENESS ]]>
<![CDATA[Edi, Sarwo]]>;
<![CDATA[Husna, Asmaul]]>;
<![CDATA[Hanum, Fauziah]]>;
<![CDATA[Saputra, Julfan]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[In the era of digital transformation, technological innovation has become a driving force in advancing accounting practices, especially in the context of audit examinations. This paper investigates the impact and implications of using the latest technology in accounting audits, with a focus on increasing audit efficiency and effectiveness. This research shows that the integration of technologies, such as big data analytics, artificial intelligence, and blockchain technology, can result in a significant transformation in the way auditors manage, analyze, and verify financial data. The success of technology in improving the quality of audit services is also related to professional ethical challenges that arise along with the development of this technology. The results of this research provide in-depth insight into how technological innovation can have a positive impact on accounting audits, forming the basis for more adaptive and efficient audit practices.]]>
<![CDATA[THE ROLE OF ACCOUNTING RECORDS IN HALAL MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) ( Case Study of Halal MSMEs in Medan Denai District ) ]]>
<![CDATA[Hayati, Isra]]>;
<![CDATA[Olivia, Hastuti]]>;
<![CDATA[Afandi, Ahmad]]>;
<![CDATA[Amalia, Alfi]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[Research purposes This For know role recording accounting for Halal Micro , Small and Medium Enterprises (MSMEs) at Halal MSMEs, Medan Denai District . Approach research used _ use approach qualitative . Deep data collection techniques study This use results observation and interviews . Respondent in study This consists from Owner MSME businesses Halal Medan Denai District which consists of from types of Culinary MSMEs. Research result show that recording accounting for Halal MSMEs has very important role . Role recording accountancy for MSMEs have role as monitoring finance , Decision making , compliance tax , access financing , monitoring debts and receivables , planning finance , monitoring efficiency operations and internal control . ]]>
<![CDATA[TASAWUF DALAM PANDANGAN ISLAM ]]>
<![CDATA[Khairul Akbar, Muhammad]]>;
<![CDATA[Nuh, Husaini]]>;
<![CDATA[Lubis, Abdul Habib]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
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<![CDATA[Sufism is self-training to get used to being close to God with the aim of forming a person who always submits and obeys what He commands and prohibits. However, differences continue to occur in life with many different beliefs. This causes humans to distance themselves from God because the belief that was planted in them disappears, causing the ego of power to consume human life, causing them to return to teachings that deny God. The science of Sufism in Inayat's view opens the eyes of religion to see natural differences, not resistance or hostility, therefore it is stated in ten universal unities as the principles of Sufism that it believes in, namely: One God, even in various names. One true teacher must be present in various figures: Unity of our sacred (nature manuscripts), Unity of religion (path of truth), Unity of human brotherhood, Unity of moral principles (love), Unity in the object of praise (beauty), Unity of true truth (essential knowledge of self), One path of humanity (dissolution of the false ego towards the true ego).]]>
<![CDATA[THE ROLE OF THE FAMILY IN INCREASING ENVIRONMENTAL CONCERN IN EARLY CHILDHOOD ]]>
<![CDATA[Sihotang, Ijah Mulyani]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[The purpose of this article is to describe the role of the family in increasing environmental awareness in children from an early age. This problem is motivated by the human obligation to protect the environment so that the environment is balanced, the low level of public awareness in protecting the environment, Islam requires humans to protect the environment according to the recommendations in the Al-Qur'an Ar-rum verse 41 which means: There has been real damage on land and in the sea caused by human hands, Allah wants them to feel some of it. (as a result of) their actions, so that they return (to the right path).” This research is descriptive research in the form of a literature study. By reviewing several literature and scientific articles related to the role of the family in increasing environmental awareness in children from an early age. Based on the results of the analysis, the family plays an important role in increasing awareness of the environment from an early age.]]>
<![CDATA[IMPLEMENTATION OF SHARIA HEDGING TO MINIMIZE THE RISK OF FOREIGN EXCHANGE FLUCTUATIONS IN COMPANIES REGISTERED ON THE JAKARTA ISLAMIC INDEX (JII) ]]>
<![CDATA[Sari, Eka Nurmala]]>;
<![CDATA[Nurhayati, Nurhayati]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This research aims to determine and analyze the risk of foreign exchange losses faced by PT Astra Agro Lestari Tbk, PT AKR Corporindo Tbk, PT Astra Internasional Tbk, PT Perusahaan Gas Negara (Persero) Tbk, and PT Telekomunikasi Indonesia Tbk, as well as implementing forward contracts Sharia hedging so that risks can be minimized. This research uses a quantitative descriptive approach. The type of data used is secondary data using documentation methods from financial reports and annual reports of PT Astra Agro Lestari Tbk, PT AKR Corporindo Tbk, PT Astra Internasional Tbk, PT Perusahaan Gas Negara (Persero) Tbk, and PT Telekomunikasi Indonesia Tbk. The company chosen as the research object is a company registered with JII (Jakarta Islamic Index). The results of the research show that the application of sharia forward hedging contracts for net liabilities in foreign currency of PT Astra Agro Lestari Tbk, PT AKR Corporindo Tbk, PT Astra Internasional Tbk, PT Perusahaan Gas Negara (Persero) Tbk, and PT Telekomunikasi Indonesia Tbk can reduce the value foreign exchange losses during the year. The contract receivables account will increase the total asset balance while the contract payables account will increase the liabilities balance. Sharia forward hedging contracts can have a positive influence on companies which can be seen from changes that make financial reports better.]]>
<![CDATA[The Influence of Organizational Culture, Leadership and Work Discipline on Employee Performance at the Youth and Sports Department of North Sumatra Province ]]>
<![CDATA[Aulia, Dita]]>;
<![CDATA[Tupti, Zulaspan]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This research aims to examine the influence of organizational culture, leadership and work discipline on employee performance at the Youth and Sports Department of North Sumatra Province . This research uses associative research with a quantitative approach to determine the relationship or influence between one variable and another. Quantitative data is data expressed in the form of numbers. This research was conducted to examine the influence of organizational culture, leadership and work discipline on employee performance and test hypotheses with a sample size of 91 employees at the Youth and Sports Department of North Sumatra Province. The results of this research show that the Organizational Culture Variable (X1) is known to have a Sig value. 0.001 0.05 and calculated t value = 7.345 t table = 1.663. So it can be stated that Organizational Culture has a positive and significant effect on the Employee Performance variable, the Leadership Variable (X2) is known to have a Sig value. 0.013 0.05 and calculated t value = 5.601 t table = 1.663. So it can be stated that Leadership has a positive and significant effect on the Employee Performance variable, the Work Discipline Variable (X3) is known to have a Sig value. 0.000 0.05 and calculated t value = 6.244 t table = 1.663. So it can be stated that Work Discipline has a positive and significant effect on the Employee Performance variable and the Organizational Culture, Leadership and Work Discipline variables. It is known to have a Sig value. 0.000 0.05 and the calculated F value is 7.342. So it can be stated that Organizational Culture, Leadership and Work Discipline have a positive and significant effect on the Employee Performance variable.]]>
<![CDATA[THE ROLE OF YOUTUBE-BASED LEARNING MEDIA IN ENHANCING STUDENTS' LEARNING CREATIVITY ]]>
<![CDATA[Susandi, Susandi]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[Youtube-based learning media helps teachers convey information to students. Because it combines sound and images, this type of learning media has the potential to enhance students' learning creativity. Islamic Religious Education at SMP Negeri 4 Tanjung Beringin utilizes Youtube media, utilizing available videos to create materials that are easily understood by students. The level of student participation in class and their activity in participating in learning shows the success of efforts to enhance students' creativity in Islamic Religious Education through Youtube. The aim of this research is to explain how the implementation of Youtube-based learning media at SMP Negeri 4 Tanjung Beringin and its role in enhancing students' learning creativity. The research method used is descriptive qualitative, with data collection through interviews and observations. The results show that students have used this Youtube media in Islamic Religious Education to understand lesson materials, and Youtube as a learning media can enhance students' learning creativity.]]>
<![CDATA[MENTORING MANAGEMENT OF STUDENT GUARDIAN ON STUDENT LEARNING READINESS TK 'AISYIYAH BUSTANUL ATFHAL DELI SERDANG ]]>
<![CDATA[Wastuti, Sri Ngayomi Yudha]]>;
<![CDATA[Pratiwi, Sri Nurabdiah]]>;
<![CDATA[Jamila, Jamila]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This study aims to determine and describe the management of student guardian assistance in the readiness of learning for 'Aisyiyah Bustanul Atfhal Kindergarten students. The formulation of the problem in this study is how the management of student guardian assistance as part of efforts to prepare students to receive learning in kindergarten schools. This research uses a qualitative approach with a case study research type. Data collection techniques were carried out through 3 techniques, namely observation, interviews, and documentation. Data analysis used in qualitative research uses the Miles and Huberman technique, namely data collection, data reduction, data analysis and conclusion drawing. The results showed that Student Guardian Assistance Management increased the Learning Readiness of 'Aisyiyah Bustanul Atfhal Students, where students showed 4 competencies, namely: 1) Emotional maturity sufficient to overcome daily problems, 2) Adequate social skills to interact healthily with peers, 3) Sufficient cognition to concentrate during play learning, 4) Motor skill development and self-care sufficient to participate.]]>
<![CDATA[EXPLORE THE HISTORICAL SITE OF ISLAMIC HERITAGE IN SOUTHERN THAILAND ]]>
<![CDATA[Harfiani, Rizka]]>;
<![CDATA[Chapakiya, Suraiya]]>;
<![CDATA[Manik, Loli Asmitasari]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This research article was written with the aim of describing the historical sites of Islamic heritage in Southern Thailand. This research uses a qualitative method with a narrative type with a socio-historical approach. The data collected in this article mostly comes from literature studies, both from popular articles and from previous research, apart from that it is also based on the results of observations, interviews and documentation, where researchers directly visited these historical places. The data analysis technique uses Miles and Huberman interactive analysis, with data validity techniques using the triangulation method. The results of the research describe 6 historical site locations in Southern Thailand, namely: 1) History of the Raja Selindung Bayu Mosque, Teluban (Saiburi) Pattani; 2) History of the Telok Manok Mosque; 3) History of the Keresik Mosque (Krue Se Mosque); 4) History of the Aho Mosque; 5) History of the Langkasuka Fellowship, and 6) History of the Jami' Pattani Mosque in Thailand. The conclusion from the research results is that even though Muslims are a minority in Thailand, they are proud and continue to maintain the existence of Malay culture and the Islamic religion which has become their identity, by continuing to preserve and care for the historical sites of Islamic heritage in Thailand. South.]]>
