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Jurnal At-Tabayyun
Published by Sekolah Tinggi Agama Islam PANCA BUDI PERDAGANGAN
ISSN : 2621430X     EISSN : 30254558     DOI : 10.62214/jat.v6i2.130
Core Subject : Religion, Education,
Religion Education Other
At-Tabayyun: Journal of Islamic Law, Economics and Education accepts research results in the field of scientific studies and discussions on the practice of Islamic law, economics and education.
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 74 Documents
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ANALISIS RASIO KEUANGAN DAN PENGARUHNYA TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Kinkin Wardani; Pani Akhiruddin Siregar; Kadri Bancin
Jurnal At-Tabayyun Vol. 2 No. 2 (2019): Volume 2 Nomor 2 Tahun 2019
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v2i2.39

Abstract

Research aims to test the analysis of financial ratios and influence on the profitability of Sharia Banks in Indonesia. The analysis indicators of financial ratios include CAR, NPF, FDR and BOPO. The profitability indicators of Sharia Banks in Indonesia are ROA. The research method uses a quantitative approach with multiple linear regression analysis techniques. Data used secondary data in the form of a monthly time-series data from the Financial Report of Sharia Commercial Bank and Sharia Business Unit published by Sharia Banking Directorate, Bank Indonesia and the Bank Licensing and Banking Information Department, Indonesia Financial Services Authority through Sharia Banking Statistics Bank Indonesia/Indonesia Financial Services Authority from January 2006 to January 2018. The following research results: (1) The result of the model estimate shows its R Square value of 0,610 representing the value of coefficient of determination. This means that 61% of the variable variations of the ROA are capable of being described by independent variable in this model. The remaining 39% is explained by other reasons that do not fit into the model; (2) A regression model on the independent variable simultaneously affects the dependent variable, so that the independent variable regression model can be used to predict the dependent variable; and (3) CAR, NPF and FDR have a direct and significant relationship with ROA. BOPO also has a direct relationship with ROA. However, it is not significant.
KONSEP DASAR PENDIDIKAN AKHLAK ANAK USIA DINI Bahtiar Siregar
Jurnal At-Tabayyun Vol. 2 No. 2 (2019): Volume 2 Nomor 2 Tahun 2019
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v2i2.40

Abstract

Education will always be something that is important for everyone. He is a sign of the progress or decline of a nation. History has noted that advanced civilizations are civilizations that pay attention to the educational aspects of their society. The fall and fall of the great civilization also began with a lack of support and encouragement to the world of education. Character education has not been fully used as a reference to overcome the problems of education in this country. Because it only focuses on human values ​​and norms. Only print humans who know the good (knowing the good), love the good (loving the good), and do good (doing the good) to fellow creatures, but minimal will be the unity of godliness and divinity. Thus, moral education can be said also as Islamic education (ta'dib). A deeper examination of the moral concepts that have been formulated by past Islamic education leaders such as Ibn Miskawaih and Al-Ghazali above shows that the ultimate goal of moral education is the formation of noble moral students, which is nothing but the incarnation of the noble qualities of God in life humans according to their nature.
TINJAUAN FILOSOFIS TUJUAN PENDIDIKAN ISLAM, PENDIDIK, DAN ANAK DIDIK Lydia Sartika
Jurnal At-Tabayyun Vol. 2 No. 2 (2019): Volume 2 Nomor 2 Tahun 2019
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v2i2.41

Abstract

This study aims to determine the philosophical review of the objectives of Islamic education, educators, and students. The purpose of education is something to be achieved by educational activities or efforts. If education is in the form of formal education, the objectives of that education must be reflected in a curriculum. If the purpose of education is based on the Qur’an, then the aim of education in question is the goal of Islamic education, which is an absolute requirement in defining education itself at least based on basic concepts of man, nature and science as well as considering the basic principles of the Qur’an. From the perspective of Islamic education philosophy, researchers rely more on murabbi because it leads to maintenance, both physical and spiritual. Researchers understand that murabbi also means maintaining and maintaining the nature of students before adulthood, developing all potential towards perfection, directing all nature towards perfection, and carrying out education gradually. Meanwhile, students are individuals who are growing and developing physically, psychologically, socially, and religiously in navigating their life in this world and in the hereafter. In this study, researchers used qualitative research, in which research with a qualitative approach was an attempt to find the truth in a field by finding the strength or capacity in each concept. Qualitative research is also a research method used in revealing problems that exist in the work life of government, private, community, youth, women, sports, arts and culture organizations so that they can be used as a policy for the common welfare. That’s why researchers used qualitative research methods and approaches.
KEPASTIAN HUKUM PEMBAGIAN HARTA BERSAMA AKIBAT HILANGNYA SALAH SATU PASANGAN DALAM PERKAWINAN (Studi Komparatif Berdasarkan Hukum Perdata dan Kompilasi Hukum Islam) Hamdani Hamdani
Jurnal At-Tabayyun Vol. 2 No. 2 (2019): Volume 2 Nomor 2 Tahun 2019
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v2i2.42

Abstract

The loss of a husband and wife certainly has legal consequences that must be sought for certainty in terms of marital status, the sharing of shared assets, or the distribution of inheritance. There is a significant debate between the Civil Code and the Compilation of Islamic Law related to how long it takes to determine the loss of a person and the distribution of shared property if the missing person is a husband or wife.This research is a descriptive analysis that leads to normative legal research, with a research approach to legal systematics. Data collection tool is obtained from secondary data, namely by means of literature study (library research). The data obtained were then analyzed using qualitative analysis. Based on the results of the study found that the determination of the legal status of missing persons based on the Civil Code in Article 467 of the Civil Code determines that someone who has left his residence within a period of 5 (five) years, or has passed 5 (five) years since the last clear clarity news about the condition of the person without authorizing to represent civil affairs and interests with the person to the Court to be summoned to appear before the court to ascertain their existence and fate and whereas according to Government Regulation Number 9 of 1975 Article 19 point (b) it is stated "one of the parties left another party for 2 years in a row without permission of another party without a valid reason or because of anything else beyond its ability. That the distribution of joint property due to the loss of one of the partners in the marriage in article 470 Burgelijk Wetboek (Civil Code), but with special conditions, namely if it has passed a period of 10 years and this is used as a basis for concluding that there is no appointment of someone to take care of their interests instead is a characteristic of the absence. The legal status of a missing person (mafqud) is considered dead. That the Determination of the Court Number: 0102 / Pdt.P / 2014 / PA.Btl has been in accordance with the theory of legal certainty namely orientation certainty, meaning that the law must be clear so that the public and judges can be guided by it.
MENUMBUHKAN SEMANGAT MODERASI BERAGAMA DITENGAH ANCAMAN RADIKALISME Rodiatam Mardiah Hasibuan
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.43

Abstract

Religion is inseparable from culture and customs with diversity, it is necessary to have Educational Function, Rescue Function, Supervisory Function, Function of fostering brotherhood, Transformative Function. Religious moderation in Indonesia is a middle ground to face the threat of radicalism because religious moderation in Indonesia stems from three parts, namely culture, faith, and religion. Culture, faith, and religion are integrated in Indonesian society, so that each other has a connection. This situation we encounter at formal and non-formal events. The research method used is library study. This study discusses the understanding of Religious Moderation and Radicalism. Radicalism in the name of religion can be eradicated through cultural awareness, understanding and practice of Pancasila and the NKRI Community. a moderate and inclusive Islam. Religious moderation can be shown through tawazun (balanced), i'tidal (straight and firm), tasamuh (tolerance), musawah (egalitarian), shura (deliberation), ishlah (reform), aulawiyah (prioritizing the priority), tathawwur wa ibtikar.
EFEKTIVITAS PROGRAM MICRO TEACHING BAGI GURU BAHASA ARAB DI PESANTREN AR-RAUDHATUL HASANAH MEDAN Imam Tazali
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.44

Abstract

The purpose of this study was to determine the application of learning Arabic language sapport using micro teaching program on learning the Arabic language the application of micro teaching program in Arabic language learning aimed to the ability of Arabic teacher in Islamic Boarding School in the Arabic language support. The research concludes that the implementation of micro teaching program for Arabic language teacher in Islamic boarding is planning based on the concept plan include formulating learning goals. This program to increase the competency Arabic language for Islamic pupil in the learnig process and impraving the ability of student to understand the material contained within each core discussion of Arabic language teacher preparation, class preparation, measure of student learning activities and evaluation learning. The application of this methods is conversation learning tools, speech, discussion and writing. In this activity using interviews and testing program with the audio target that is expected the and of the activities is assessed with decription maturity of learning Arabic language. The teacher capacity or ability of Arabic language is to caltivate the spirit of love for the Arabic teacher improving quality and provide the positive effects and give the comprehensive and developed the teaching concept.
IMPLEMENTASI KURIKULUM PENDIDIKAN AGAMA ISLAM BERBASIS TEKNOLOGI INFORMASI DAN KOMUNIKASI DI SMPN 9 DEPOK Ellya Verawati
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.45

Abstract

The implementation of information and communication technology curriculum at SMPN 9 Depok focuses on basic computer knowledge and operations, information processing for productivity, problem solving, exploration and communication. At each level, students are expected to be able to operate the computer properly. Barriers and support in the implementation of information and communication technology subjects. Obstacles that occur in the form of technical factors, namely the lack of facilities and infrastructure that support information and communication technology lessons, namely the inadequate number of computers available when compared to the number of students who use it. One computer must be used interchangeably by two students. Non-technical constraints are teachers who have not attended computer training in accordance with the current development of computer science. Then the use of English in the computer operational system. These obstacles are not an obstacle to progress for SMPN 9 Depok, the foundation continues to try to continuously improve the facilities that should be owned in the subjects of information and communication technology. How to overcome the obstacles that occur in the subjects of Information and Communication Technology is to build a larger laboratory space so that it can accommodate more computers and ultimately can maximize the means of computers, so it is expected that one computer can be used by one student. The use of English in computer operational systems, is overcome by trying to translate it in Indonesian, so it is expected that students understand about the operational system. Fourth, the teaching and learning process that is currently taking place at SMPN 9 Depok has not developed much creativity in using various learning models and methods, but to practice using computers teachers let students more actively interact and process information and communicate it. The teaching methods used are lecture and Q&A methods.
PEMAHAMAN AKUNTANSI ZAKAT DAN TINGKAT RELIGIUSITAS TERHADAP KESADARAN MEMBAYAR ZAKAT PADA PELAKU UKM MUSLIM Sri Wahyuni Br Ginting; Widia Astuty; Irfan
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.46

Abstract

The purpose of this research is to analyze, test and find out whether there is an influence between understanding zakat accounting and the level of religiosity on the awareness of paying zakat on business actors for their zakat trading. The decision of the muzakki to pay zakat is very interesting to trace, which is seen from the side of faith that underlies the emergence of awareness to issue zakat, namely the understanding of the zakat fiqh, besides that the practice and promise that Allah has explained in the Al Quran is a guideline that zakat is assets that must be issued. In terms of accounting, it is also related to accounting behavior and calculations as well as the decision to issue zakat, the correct calculation concept is needed in terms of calculating trade zakat, because there are still many business actors who do not understand the basis for calculating zakat. This research was conducted by taking samples of 55 respondents, namely Muslim UKM players in Medan City. This study uses a questionnaire as a data collection tool. Structural Equation Modeling-Partial Least Squares (SEM-PLS) which is used to analyze data, so that it can show the results of this study where there is no effect of understanding zakat accounting on the awareness of paying zakat, but there is a considerable influence on the level of religiosity on the awareness of the actors. businesses to want to spend their trade zakat
RISIKO PEMBIAYAAN MURABAHAH PADA BANK SYARIAH Myrna Dwi Tantia; Lidya Asterina; Muhammad Arif
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.47

Abstract

Islamic banking practices have gained significant attention in the global financial industry. One of the most commonly used financing modes in Islamic banking is Murabahah. This study aims to analyze the risks associated with Murabahah financing in Islamic banks. The research delves into the various risk factors that Islamic banks face when engaging in Murabahah transactions and the strategies employed to mitigate these risks. The findings shed light on the importance of risk management in Islamic banking and its implications for the industry's growth and stability.
FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN DI TRANSMART TEGAL DAN HARGA SEBAGAI VARIABEL MODERATING Ardina Wuri Hermayanti; Imam Tazali
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.48

Abstract

This study aims to determine the factors that influence consumers with price as a moderating variable on purchasing decisions for visitors to Transmart Tegal. The independent variables studied were; service quality variable (X1), Product Completeness (X2), Location (X3) and price (Z), and the dependent variable is the decision (Y) on Tegal Transmart visitors. This type of research uses quantitative research with an associative research approach. The population in this study is to take a sample from the population randomly to a certain number of visitors to Transmart Tegal. The sample used is a non-probability sampling technique, namely the incidental sampling technique with a total of 50 respondents. Data were collected using a questionnaire and analysis techniques using the multiple regretion program (multiple regression). The results of this study prove that: Partially, service quality has a positive effect on purchasing decisions, product completeness has no effect on purchasing decisions, while location has a positive and significant effect on purchasing decisions. Based on the absolute difference test analysis to determine the alleged price variables affecting the relationship between service quality, product completeness and location on purchasing decisions, it is concluded that the price variable does not moderate the relationship between each variable service quality, product completeness and location on purchasing decisions. This research contributes to retail business actors in the modern market to further improve innovation and strategies in increasing consumer purchasing power, especially when unexpected conditions are caused by external factors such as the current pandemic and the increasing competition among retail business actors. developing accompanied by technological advances.

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