Articles
66 Documents
Search results for
, issue
"Vol. 6 No. 1 (2023): Januari-Juni"
:
66 Documents
clear
<![CDATA[IJARAH AL-A'MAL DIFFERENTIATION OF RICE FARMING WORKERS ISLAMIC LEGAL PERSPECTIVE ]]>
<![CDATA[Yuniartik Yuniartik]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Muamalah is a sharia law that regulates humans in relation to worldly affairs in social interactions in obtaining and developing assets. Muamalah that often occurs is in the case of cooperation between humans, where one party is a service provider or laborer, commonly called a laborer or worker, and the other party who provides a job or work area is called a service provider to carry out production activities provided that the worker or employee receives the job. Compensation in the form of wages. This collaboration with fiqh literature is called the ijarah al-a'mal contract, namely the rental of human services. This study aims to determine how the practice of distinguishing the ijarah al-a'mal of rice farm workers in terms of Islamic law. This type of research is a field research with an empirical sociological approach. The results of this study indicate that the practice of distinguishing ijarah al-A'mal of rice farm workers in terms of Islamic law if it is associated with the concept of muamalah, then the practice of paying rice farm workers who are paid in cash is in accordance with Islamic law because the pillars and conditions of wages have been met. However, the practice of working wages for rice farm workers whose payments are deferred is not in accordance with Islamic law because their wages are deferred until the harvest is complete and this is contrary to the hadith of the Prophet Muhammad regarding the time of payment of wages, besides that the pillars and conditions are not fulfilled, namely about ujrah (wages), because they have denied the pillars of wages, namely consent and qabul. The conclusion of this study is that the practice of Ijarah Al-A'mal Differentiation of Paddy Farmers from an Islamic Law Perspective where the payment of wages is initially paid with rice is then replaced with money without an agreement and deferred payment is makruh. Things that have become habits should be used as useful demands to avoid or leave these actions.]]>
<![CDATA[THE CONCEPT OF QATH’I ACCORDING TO ASY-SYATIBI IN THE KITAB AL-MUWAFAQAT ]]>
<![CDATA[Munadi Munadi]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This topic is written because the concept of qath’i introduced by Ash-Syatibi as contained in his book al-Muwafaqat is different from that conceptualized by Jumhur scholars. According to ash-Syatibi, that all fundamental premises (muqaddimah) in legal theory must be something that is clearly certain (qath’i), and these premises can be rational, conventional or revelation. In his book it is explained that there is no or very little verse of the Qur'an that is qath’i, if what is meant there is no other possible meaning for a while. The concept of qath’i developed by Ash-Syatibi has contributed significantly to the development of the science of Usul fiqh. Methodologically, asy-Syatibi developed his legal theory through inductive reasoning (istiqra’) more broadly which was previously deductive. With the application of the induction method, the qath’i-an (certainty) of the meaning of a nashh is obtained through careful investigation of all Syar'i arguments that contain the same meaning so that the meaning is no longer zhanni but increases to mutawatir Ma'nawiyyah and is named qath’i al-Dilalah.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI TERHADAP PRODUK CACAT DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA UD MULYO SEJATI ]]>
<![CDATA[Tassya Rizkykha Ragilia]]>;
<![CDATA[Linawati Linawati]]>;
<![CDATA[Mar'atus Solikah]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The background of this research is that there are defective products produced by UD Mulyo Sejati that do not meet quality standards so that they are not suitable for sale. In order not to reduce the loss of reprocessing defective products into higher quality products. The purpose of this study was to find out how the calculation, recording and treatment of defective products on the cost of production at the company UD Mulyo Sejati and to determine the effect of defective products on the cost of production at UD Mulyo Sejati. This study uses descriptive quantitative analysis techniques. The results showed that UD Mulyo Sejati kept records of production costs for 5 units of the company's products simply by recording tabulations of expenses without recording them in journal form. Whereas 1 unit of defective products accompanying the company's products is treated the same as the main product, namely the treatment is only additional production costs equal to the total costs incurred to repair the defective product of the living room table chair in the amount of idr. 300,000 defective products that were sold at UD Mulyo Sejati for idr. 3,600,000, then UD Mulyo Sejati did not experience any losses during the repairs to the defective product, even though there was an additional production cost for the defective product, it could benefit the company even if it was a small amount.]]>
<![CDATA[ANALISIS KUALITAS PELAYANAN PUBLIK PADA KANTOR KECAMATAN SUNGAI TABUKAN KABUPATEN HULU SUNGAI UTARA ]]>
<![CDATA[M. Ridha Anshari]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Public service activities cannot be separated from human life, because public service is a service that is needed in all aspects of life. Quality and excellent public services must meet the benchmarks of service quality. Service Benchmarks are standard references that will be used as a basis for implementing services and also reference indicators for evaluating service quality, as an obligation and promise of service providers to the community in order to realize quality, fast, easy, affordable and measurable services. This study aims to analyze the quality of service from the benchmark aspects of the quality of public services in the Sungai Taurkan District Office, Hulu Sungai Utara Regency. The approach used in this study uses a qualitative approach with questionnaires and observation techniques. The results showed that the quality of public services at the Sungai Tabuk Subdistrict Office was categorized as "Good" based on aspects of service quality indicators including reliability, responsiveness, competence, accessibility, politeness, communication, credibility, empathy and physique which were all met properly.]]>
<![CDATA[SEJARAH MUNCULNYA TASAWUF ]]>
<![CDATA[Abdul Wahab Syakhrani]]>;
<![CDATA[Nournaina Nournaina]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Sufism does not only originate from Islam, but is also influenced by external Islamic teachings, namely: Christian elements, Hindu-Buddhist elements, Greek elements, and also Persian and Arabic elements. Islamic law. The important thing is how we can always try to get closer to Allah SWT by making Islamic law as a guide to reach the truth.]]>
<![CDATA[PERKEMBANGAN PEMIKIRAN DALAM AKHLAK ISLAM ]]>
<![CDATA[Abdul Wahab Syakhrani]]>;
<![CDATA[Esva Maulida]]>;
<![CDATA[Laila Laila]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[History of the Development of Morals In the Greek Age, Socrates was seen as the pioneer of the Science of Morals. He believes that morals and forms of communication do not become true unless they are based on science. Then came Plato (427-347 BC). He was an Athenian philosopher, who was a student of Socrates. His thoughts in Ethics are based on 'the theory of examples'. He argues that other realms are spiritual realms. Then followed by Aristotle (394-322 BC), he was Plato's student. His followers were called Peripatetis because he gave lessons while walking or on a shady promenade.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENDAPATAN RUMAH TANGGA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS DI KECAMATAN PACE, KABUPATEN NGANJUK) ]]>
<![CDATA[Ahmad Anas Murtado]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Land and Building Tax is an important income for each region, therefore each local government has its own way of optimizing the amount of local revenue (PAD), especially the Land and Building Tax sector. This study aims to determine the effect of taxpayer awareness, tax sanctions, and household income on taxpayer compliance in paying PBB in Pace District, Nganjuk Regency, either partially or simultaneously. The approach in this study is a quantitative approach using multiple linear regression tests and the SPSS software tool for Windows version 23. The research was conducted in Pace District, Nganjuk Regency with a population of all land and building tax payers in Pace District, Nganjuk Regency and the number of samples obtained by 100 respondents. The conclusions of the results of this study are (1) taxpayer awareness partially has a significant effect on taxpayer compliance in paying PBB. (2) Tax sanctions partially have a significant effect on taxpayer compliance in paying PBB. (3) Household income partially has a significant effect on taxpayer compliance in paying PBB. (4) Taxpayer awareness, tax sanctions, and household income simultaneously have a significant effect on taxpayer compliance in paying PBB.]]>
<![CDATA[NIKAH MUT’AH MENURUT SYIAH DAN SUNNI ]]>
<![CDATA[Ruslan Ruslan]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Shia and Sunni are not two schools of fiqh. These two major streams were the result of the political phenomena of their time, then spread to theology and discussing fiqh. Mut'ah marriage (contract) does not only have a syara' dimension; but also on a theological dimension. Those who reject it will not smell heaven. The basis for the obligation of mutah marriage is contained in the Qur'an sura al-Nisa: 24 and is spread in the four hadith books, especially al-Kafi. Methodologically, the quality of this hadith study is very difficult to trace because of the critical material; both naqd bathini (intreren criticism or naqd al-khariji of the Shia when the hadith is narrated by someone who is ma'shum has been judged authentic. As for sunnis with their sources being saheeh Bukhari, shahih Muslim, and Sunan Nasa'i use nasakh theory.]]>
<![CDATA[PENGARUH HALAL KNOWLEDGE, ISLAMIC RELIGIOSITY, DAN HALAL LIFESTYLE TERHADAP PENILAIAN PRODUK KOSMETIK DAN KEPUTUSAN PEMBELIAN KOSMETIK HALAL ]]>
<![CDATA[Ajeng Risdiyani]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to: (1) find out that halal knowledge has a positive and significant effect on product evaluation and purchasing decisions on halal cosmetics for Muslim consumers of generation Z; (2) find out that Islamic religiosity has a positive and significant effect on product evaluation and purchasing decisions for halal cosmetics for Muslim consumers of generation Z; (3) knowing that halal lifestyle has a positive and significant effect on product evaluation and purchasing decisions on halal cosmetics for Muslim consumers of generation Z. The research approach used in this study is a quantitative approach. This study uses the Structural Equation Modeling (SEM) method. SEM is a sophisticated cross-sectional, linear, and general statistical modeling technique. Based on the results of the research and discussion, the following conclusions can be drawn: (1) Halal knowledge has an estimated coefficient value of 0.118 and a probability value of 0.459, so that partially it is stated that it has no positive and significant effect on product evaluation and purchasing decisions for halal cosmetics in Bogor City ( survey on Muslimah Generation Z); (2) Islamic religiosity has an estimated coefficient value of 0.244 and a probability value of 0.050 so that it is partially stated to have a positive and significant effect on product evaluation and purchasing decisions for halal cosmetics in Bogor City (a survey on Muslimah Generation Z); (3) Halal lifestyle has an estimated coefficient value of 0.585 and a probability value of 0.00, so that it is partially stated to have a positive and significant effect on product evaluation and purchasing decisions for halal cosmetics in Bogor City (survey of Muslimah Generation Z).]]>
<![CDATA[PENGARUH KOMPENSASI FINANSIAL, LINGKUNGAN KERJA NON FISIK DAN KEPEMIMPINAN TERHADAP MOTIVASI KERJA KARYAWAN PT. BPR SINAR PUTERAMAS ]]>
<![CDATA[Made Yoga Pratama]]>;
<![CDATA[I Wayan Gede Supartha]]>
<![CDATA[ Cross-border Vol. 6 No. 1 (2023): Januari-Juni ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Bank Perkreditan Rakyat or abbreviated as BPR are bank financial institutions that carry out activities based on Syariah Principles which in their activities do not provide services in payment traffic. BPR only carry out activities in the form of deposits in the form of time deposits, savings, and other forms that channel funds as a BPR business. Companies need quality human resources so that employee motivation increases and company goals are achieved. This research was conducted at PT. BPR Sinar Puteramas, Klungkung Regency. This study used a sample of 32 employees using a non-probability sampling method with a saturated sample technique, collected through interviews and questionnaires using multiple linear regression analysis techniques, classical assumption test, model feasibility test (F test) and partial test (T test). Financial compensation, non-physical work environment, and leadership have a significant positive effect on work motivation. Based on the results of the simultaneous significance test (F test) obtained a significance value of 0.000 F. A significant value of 0.000 <0.05 means that financial compensation, non-physical work environment, and leadership are thought to have a significant effect on work motivation.]]>
