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Jl. Kapten Muchtar Basri No.3, Glugur Darat II, Kec. Medan Tim., Kota Medan, Sumatera Utara 20238
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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 919 Documents
INHERITANCE RIGHTS: DIFFERENCES BETWEEN BOYS AND GIRLS FROM AN ISLAMIC LAW PERSPECTIVE Harisman, Harisman
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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This discussion aims to find out and analyze what is the basis for consideration of the Qur'an on the difference in inheritance rights for boys and girls with a ratio of 2:1. Moreover, this issue received different responses from various groups. Some are of the view that the division of inheritance rights like this does not provide a sense of justice and even considers it to be discriminatory, especially for girls. For this reason, it is considered important to conduct normative research using a normative juridical approach that refers to the provisions contained in the Qur'an, hadith and compilations of Islamic law obtained through literature or literature studies. The data used in this study is secondary data obtained from the literature. To answer this question, a qualitative analysis was carried out on the secondary data that had been collected and then the results were described. Based on the analysis, it was found that there are several basic considerations for the differences in the share of inheritance rights between boys and girls, namely: first: to raise the status of girls to be equal to boys in obtaining inheritance rights to inheritance from their parents. Second: the obligations of boys are heavier than girls, because men provide for their wives and children, pay dowries, and even take care of their parents after marriage. Third: to emphasize the part of the girls make it a measure for boys.
ANALYSIS OF SCHOOL READINESS IN CHILDREN AGED 5-6 YEARS AT PAUD UMMUL HABIBAH IN KLAMBIR V KEBON VILLAGE, DELI SERDANG REGENCY Munisa, Munisa; Nofianti, Rita; Andini, Naya Rama
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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The readiness of children to begin formal schooling is a critical factor in their educational journey, impacting their ability to adapt and succeed in a structured learning environment. This study aims to analyze the school readiness of children aged 5-6 years at PAUD Ummul Habibah, located in Klambir V Kebon Village, Deli Serdang Regency. Utilizing a descriptive qualitative approach, the research investigates various dimensions of school readiness, including cognitive, social-emotional, physical, and language development. Data were collected through observations, structured interviews with educators and parents, and assessments of children's developmental milestones. The findings indicate that while a majority of the children demonstrate adequate cognitive and language skills, there are notable variances in social-emotional readiness and physical development. Factors influencing these variances include family background, early childhood education experiences, and parental involvement. The study underscores the importance of comprehensive early childhood programs that address all aspects of school readiness and suggests targeted interventions to support areas where children are less prepared. The results provide valuable insights for educators and policymakers in enhancing early childhood education strategies to ensure all children are equipped for the transition to formal schooling.
ANALYSIS OF THE ROLE OF THE USE OF DANA APPLICATIONS IN COFFEE SHOP CORNER OF ANGKRINGAN, EAST MEDAN DISTRICT Zulfikar, Muhammad Rofi; Afif, M. Naufal; Aushaf Assegaf, M. Naufal; Hayati, Isra
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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This study aims to examine the role of using the Dana application as a means of payment in UMKMs Angular Angkringan in East Medan, North Sumatra. The approach used in this study uses a Qualitative Approach. Data collection was carried out by interviewing business owners, namely the owner and 2 staff. Based on the results of the study, it is known that this business problem is that the level of use of the Dana application in the UMKM business is in the high-level category. Business people also make it easier for business owners because of time efficiency. Meanwhile, consumers get benefits in the form of promos offered by business owners and the Dana application. This is certainly very beneficial for business people in doing all transaction matters.
THE INFLUENCE OF FINANCE LITERACY, EASY PERCEPTION AND RISK TO INTEREST USE FINTECH PAYMENTS ( PAYLATER) ON APPLICATION SHOPEE Harahap, Khairunnisa
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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The purpose of this research is to determine and analyze the influence of Financial Literacy on Interest in Using Fintech Payment (Paylater) on the Shopee Application. To find out and analyze the Perception of Ease of Interest in Using Fintech Payment (Paylater) on the Shopee Application. To find out and analyze the risks regarding interest in using Fintech Payment (Paylater) on the Shopee Application. To find out and analyze the influence of Financial Literacy, Perception of Convenience and Risk on Interest in Using Fintech Payment (Paylater) among students at the Faculty of Economics and Business, Muhammadiyah University, North Sumatra. In this research, an associative approaches is used to determine the relationships between each variables. The data is presented in the form of quantitative data, namely testing and analyzing the data by calculating numbers and then drawing conclusions and testing. In this research, the objects studied were students of the 2019 Stambuk Management Study Program, Faculty of Economics and Business, Muhammadiyah University, North Sumatra with a population of 612 people and a sample of 86 people with sampling using the Slovin formula. The results of this research are that financial literacy has been significant effect on interest in using Fintech Payment (Paylater) on the Shopee application. Perception of Convenience has a significant effect on Interest in Using Fintech Payment (Paylater) on the Shopee Application. Risk has a significant effect on interest in using Fintech Payment (Paylater) on the Shopee application. And Financial Literacy, Perception of Convenience and Risk have a significant effect on Interest in Using Fintech Payment (Paylater) among students at the Faculty of Economics and Business, Muhammadiyah University, North Sumatra.
ANALYSIS OF BULLYING BEHAVIOR IN CLASS III STUDENTS OF AL-HIDAYAH PRIMARY SCHOOL Ramadhani, Sri; Sitepu, Melyani Sari; Siregar, Dewani Oktaviani
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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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.
TECHNOLOGICAL INNOVATION IN ACCOUNTING AUDIT: IMPLICATIONS FOR AUDIT EFFICIENCY AND EFFECTIVENESS Edi, Sarwo; Husna, Asmaul; Hanum, Fauziah; Saputra, Julfan
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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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.
THE ROLE OF ACCOUNTING RECORDS IN HALAL MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) ( Case Study of Halal MSMEs in Medan Denai District ) Hayati, Isra; Olivia, Hastuti; Afandi, Ahmad; Amalia, Alfi
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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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 . 
TASAWUF DALAM PANDANGAN ISLAM Khairul Akbar, Muhammad; Nuh, Husaini; Lubis, Abdul Habib
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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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).
THE ROLE OF THE FAMILY IN INCREASING ENVIRONMENTAL CONCERN IN EARLY CHILDHOOD Sihotang, Ijah Mulyani
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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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.
IMPLEMENTATION OF SHARIA HEDGING TO MINIMIZE THE RISK OF FOREIGN EXCHANGE FLUCTUATIONS IN COMPANIES REGISTERED ON THE JAKARTA ISLAMIC INDEX (JII) Sari, Eka Nurmala; Nurhayati, Nurhayati
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
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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.