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Proceeding International Seminar of Islamic Studies
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : -     EISSN : 27227618     DOI : 10.30596/insis
Core Subject : Religion, Economy, Science, Education, Art, Social,
Religion Arts Astronomy Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Physics Other
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 919 Documents
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THE EFFECT OF CHANGES IN TAX RATE AND TAX INCENTIVES ON TAXPAYER COMPLIANCE OF MSMES IN SIANTAR DISTRICT Hanum, Zulia; Hidayatul Aulia, Adinda
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to determine the effect of changes in tax rates and tax incentives on MSME taxpayer compliance in Siantar District, especially PematangSimalungun. This research uses quantitative research with survey research typebecause the data used in this study are primary data obtained through questionnaires.The sample in this study was caluculated using the slovin formula in order to obtain 72MSME actors who became research respondents. The sampling technique used issimple random sampling technique. Data collection techniques were carried out bydistributing questionnaires to respondents. The data analysis technique used in this study is multiple linear regression analysis with SPSS (Statistical Product ServiceSolution) Version 26 software. The results of this study indicate that changes in taxrates and tax incentives significantly affect MSME taxpayer compliance partially orsimultaneouslu in Siantar District.Keywords: Changes in Tax Rates, Tax Incentive, Taxpayer Compliace, MSMEs_______________________________________________________________________
THE EFFECT OF LITERACY, AND PRODUCT UNDERSTANDING ON STUDENTS' INTEREST IN CONDUCTING TRANSACTIONS IN ISLAMIC FINANCIAL INSTITUTIONS, RELIGIOSITY AS AN INTERVENING VARIABLE Bara, AL; Pradesyah, Riyan
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

This study aims to see the influence of literacy and product understanding on students' interest in making transactions in Islamic financial institutions, with religiosity as an intervening variable. The religiosity variable is an intermediate variable, which is predicted to strengthen or weaken the literacy and product understanding variables for students' interest in making transactions in Islamic financial institutions. Where as is known, religiosity can balance between people's thinking and understanding, related to students' interest in making transactions in Islamic financial institutions. Data collection was carried out in the study, by distributing questionnaires, and the analysis tool used was Smart PLS. As for the results obtained, Literacy has no effect on Interest through Religiosity as an intervening variable. Meanwhile, Product Understanding has a significant effect on Interest through Religiosity as an intervening variable.
EFFORTS TO INCREASE COLORING CREATIVITY THROUGH IMAGE MEDIA Widya Masitah; Widdia Sista Ariani
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

Kindergarten (TK) education is a bridge between the family environment and the wider community, namely elementary schools and other environments. Realizing the importance of this, providing early education services is necessary. Coloring learning for early childhood is one way to stimulate children's motor development. By learning to color, one of the advantages is that it will be able to increase children's creativity. This creativity can actually be developed in various ways and can be done anywhere either in the family environment or also in the environment where children interact (Lubis et al., 2016). This research was conducted to see the development of coloring creativity in One Roof Kindergarten children at SDN 2 Rimo, Lae Butar village, Gunung Meriah sub-district, Aceh Singkil district, totaling 20 students in class B. The activities carried out in this study were coloring through pictorial media. The data collection tool obtained from this study is the work of children.
THE EFFECT OF ENTREPRENEURSHIP LEARNING ON STUDENT ENTREPRENEURIAL DECISIONS Isra Hayati; Susilawati Susilawati; Mutiah Khaira Sihotang
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

The purpose of this study was to determine the Effect of Entrepreneurship Learning on Entrepreneurial Decisions of Students of the Faculty of Islamic Religion Muhammadiyah University of North Sumatra. The research method used in this study is a quantitative research method. The sample in this study were students of the Islamic Faculty of Muhammadiyah University of North Sumatra with a total of 89 students responding. Based on the results of the analysis, it shows that entrepreneurship learning can be seen from the tcount of 3,356 ttable 1,988 with a significant value of 0.001 0.05, this shows that the entrepreneurship learning variable influences interest in entrepreneurship, thus H1 is accepted.
EFFORTS TO IMPROVE READING SKILLS THROUGH LETTER CARD GAMES FOR RA MUSTAFAWIYAH STUDENTS Yusniar Yusniar
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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The purpose of this study was to describe the implementation of learning through letter card games for RA Mustafawiyah students, to describe the improvement of reading skills, to describe the obstacles faced in the implementation of learning. The research method uses quantitative methods. Data collection techniques used learning implementation sheets, barriers sheets, and reading ability test results using letter card games. The results of this study indicate an assessment of n gain to assess students' reading ability, there are 15 students in the moderate category of 9 people and an increase in the high reading ability score of 6 people. It can be said that there is a significant increase in students' scores in the posttest scores. As for the obstacles that occur, namely, the lack of interest in reading students, students are less focused when learning takes place, many assignments pile up at home and some students are not taught by their parents because their parents work. All of these problems can be overcome by forming learning through letter card games.
FACTORS AFFECTING STUDENT REGISTRATION IN THE MBKM PROGRAM OVERSEAS STUDENT EXCHANGE Fatimah Sari Siregar; Muhammad Shareza Hafiz; Riyan Pradesyah
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
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Abstract

This study aims to Test the Factors That Affect Student Participants in Participating in the MBKM Overseas Student Exchange Program, the variables to be tested are language readiness, intellectual, emotional and spiritual skills towards student participants in the MBKM program for foreign student exchange. Where at this time, Indonesia continues to innovate in the world of education, in order to get human resources that are forgiven, and have international competitiveness. Therefore, it is necessary to know the variables that can affect student interest in participating in the MBKM program, especially in overseas student exchanges. The analytical tool used in the study was SmartPLS, as for the results obtained that there was a significant influence of language readiness on student participation in the MBKM program. There is a significant influence of intellectual skills on student participation in the MBKM program. There is a significant emotional influence on student participation in the MBKM program.
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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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)
Publisher : Proceeding International Seminar of Islamic Studies

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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.

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