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Cross-border
Published by Institut Agama Islam Sultan Muhammad Syafiuddin Sambas
ISSN : 26153165     EISSN : 27762815     DOI : -
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences Other
Mengangkat tema-tema Perbatasan Antar Negara, Diplomasi, Hubungan Internasional, Daerah tertinggal, Studi Desa, Kawasan Perbatasan, Sosial, Ekonomi dan politik
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 527 Documents
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PENERAPAN SISTEM JAMINAN HALAL PADA RUMAH POTONG HEWAN (RPH) RUMINANSIA KOTA SINGKAWANG Fitri Apriani
Cross-border Vol. 5 No. 2 (2022): Juli-Desember
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

This research departs from the phenomenon of the application of the Halal Assurance System (SJH). Where HAS, this is a mechanism that must be applied by producers as one of the requirements for issuing Halal Certificates. One of the places that has implemented SJH and already has a Halal Certificate is the Ruminant Slaughterhouse (RPH) of Singkawang City and is a place for researchers to conduct research. The focus of this research are: 1) How is the implementation of SJH in Ruminant Slaughterhouse in Singkawang City? 2) What are the supporting and inhibiting factors in the SJH process in the Ruminant Slaughterhouse of Singkawang City? This research uses a qualitative approach and descriptive research type, data collection techniques using interview techniques, documentation and observation. This study also uses data analysis in the form of data reduction, data display, conclusions and verification as well as data validity checking techniques in the form of: 1) participation extension techniques; 2) Improve accuracy / persistence and 3) Member check. The results of the research carried out were the implementation of HAS in the Ruminant Slaughterhouse of Singkawang City referring to the 23000 Halal Assurance System (HAS). From the research carried out, it can be seen that the process of slaughtering cows, namely the incoming cows will be tested for ante mortem, the cows that come are rested, then slaughtered use a sharp knife and read basmallah. After the slaughter, decapitalization, skinning and removal of the offal will be carried out. Then a post mortem examination is carried out by the medical personnel, if the beef cattle do not have the disease, it will be distributed to consumers. Supporting factors in implementing SJH are: 1) Officers at Ruminant RPH Singkawang City are Muslims; 2) Public awareness regarding halal products is also high; 3) Availability of clean water facilities; 4) Supporting road access; 5) Consumer interest in halal cut meat is high. While the inhibiting factors are: 1) the location of the minimalist Ruminant Slaughterhouse in Singkawang City; 2) Has a very close distance to the shelter cage and restrain box; 3) the separation of dirty and clean rooms is not perfect; 4) peeling does not use a cradle; 5) workers' lack of awareness of hydene and sanitation and 6) lack of public knowledge about the meaning of halal itself.
PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI PUSAT KOPERASI PEGAWAI RI (PKPRI) KOTA BANDUNG Ahmad Husen
Cross-border Vol. 5 No. 2 (2022): Juli-Desember
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

This research is motivated by the idea of the importance of the performance of cooperative employees, especially at the Indonesian Civil Servant Cooperative Center (PKPRI) Bandung City, which is of quality and in accordance with company standards so that company goals can be achieved, considering that in essence employees are the main wealth of a company which is required to play an active role in establishing plans, systems, processes and company goals to be achieved. Factors that influence employee performance include compensation and employee work discipline. The purpose of this study is to uncover, know, study and analyze the magnitude of the effect of compensation and work discipline on employee performance so that researchers formulate this research problem with five research questions; 1) What is the relationship between compensation and work discipline, 2) How does the effect of compensation on employee performance, 3) How does the influence of work discipline on employee performance, 4) How do the effects of compensation and work discipline jointly on employee performance, 5) What are the steps taken to improve and improve the performance of PKPRI Bandung City employees. Supported by an appropriate theoretical study, this study used a descriptive method and a quantitative approach to the population at PKPRI Bandung city, by using a questionnaire as a data collection medium and processed with a systematic step of testing relationships and influences, this study resulted in the following conclusions; 1) Compensation has a low relationship with Work Discipline. 2) Compensation has a very low effect on employee performance. 3) Work Discipline has a strong influence on Employee Performance. 4) Compensation and work discipline together have a strong influence on performance. The implication of the results of this study is to improve employee performance by increasing compensation and work discipline, because both are proven to have a positive influence.
IJARAH AL-A'MAL DIFFERENTIATION OF RICE FARMING WORKERS ISLAMIC LEGAL PERSPECTIVE Yuniartik Yuniartik
Cross-border Vol. 6 No. 1 (2023): Januari-Juni
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

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.
THE CONCEPT OF QATH’I ACCORDING TO ASY-SYATIBI IN THE KITAB AL-MUWAFAQAT Munadi Munadi
Cross-border Vol. 6 No. 1 (2023): Januari-Juni
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

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.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PRODUK CACAT DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA UD MULYO SEJATI Tassya Rizkykha Ragilia; Linawati Linawati; Mar'atus Solikah
Cross-border Vol. 6 No. 1 (2023): Januari-Juni
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

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.
ANALISIS KUALITAS PELAYANAN PUBLIK PADA KANTOR KECAMATAN SUNGAI TABUKAN KABUPATEN HULU SUNGAI UTARA M. Ridha Anshari
Cross-border Vol. 6 No. 1 (2023): Januari-Juni
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

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.
UPAYA GURU AKIDAH AKHLAK DALAM PEMBINAAN PERILAKU KEAGAMAAN SISWA KELAS X AGAMA DI MADRASAH ALIYAH NEGERI PASER Al Aziz Abdillah; Adiyono Adiyono
Cross-border Vol. 3 No. 1 (2020): Cross-border
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

The research in this thesis is motivated by the large number of students who still violate the madrasa rules. Basically all teachers at MAN Paser have set a good example for students, but there are still many students who violate the rules in the madrasa. For example, there is some lack of respect for teachers by saying impolitely to teachers, mocking each other between students, lack of awareness to carry out obligations such as praying, reciting the Koran which still has to be reminded every day. This type of research is qualitative research. Data collected using the method of observation, interviews and documentation. The subjects in this study were the teachers of the Aqidah Akhlak subject, amounting to 1 person while the object was the teacher's efforts in fostering the religious behavior of students in Aqidah Akhlak subjects. After the authors conducted research with several methods to obtain results, namely: (1) Efforts by the teacher of aqidah morals in improving the religious behavior of students at MAN Paser, namely through habituation, providing religious understanding or insight and providing examples of good behavior, (2) Obstacles faced by the teacher aqidah morals in improving students' religious behavior that is influenced by external factors including environmental factors both in the family, school and community environment, (3) How to overcome the constraints of the teacher's aqeedah morals in increasing students' religious behavior at MAN Paser, namely by collaborating with guardians or other people parents of students, approaching students through school activities such as Ramadan activities and providing coaching actions such as giving advice and punishment.
SEJARAH MUNCULNYA TASAWUF Abdul Wahab Syakhrani; Nournaina Nournaina
Cross-border Vol. 6 No. 1 (2023): Januari-Juni
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

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.
PERKEMBANGAN PEMIKIRAN DALAM AKHLAK ISLAM Abdul Wahab Syakhrani; Esva Maulida; Laila Laila
Cross-border Vol. 6 No. 1 (2023): Januari-Juni
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

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.
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) Ahmad Anas Murtado
Cross-border Vol. 6 No. 1 (2023): Januari-Juni
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

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.

Page 36 of 53 | Total Record : 527

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