bluuebunny/crossref_metadata_2025 huggingface dataset:
Comprehensive Income Reporting and Earnings Management
Authors: Kanti Runita Arum
Published: October 2021

Purpose. This paper aims to identify the association between comprehensive income reporting and earnings management. More specifically, this study examines whether the implementation of comprehensive income reporting regulations, namely SFAS 130 and ASU 2011-05 is associated with a decrease in earnings management.
Design/ methodology. Data for all variables is retrieved from Compustat Global for a nine-year sample of 7962 US firms reporting under International Financial Reporting Standards (IFRS) that provide all the necessary data to conduct the study. The Modified Jones Model is used as a proxy to measure earnings management. Comprehensive income figures are retrieved from Compustat. Recalculated (as-if) numbers are used for firm years prior to the implementation of SFAS 130. While as-reported amounts are used for the years where SFAS 130 has been implemented and also the years during the implementation of ASU 2011-05.
Findings. Comprehensive income is found to be significantly negatively associated with earnings management through discretionary accruals. Furthermore, the interaction effects indicate that, after the implementation of SFAS 130 and ASU 2011-05, comprehensive income becomesmore negatively associated with discretionary accruals.
Relevance. Other than contributing to the growing literature regarding the usefulness of comprehensive income reporting, this research has implications for the FASB in assessing whether they achieved the target of better comprehensive income reporting.

Key words: Comprehensive Income, Earnings management, Interaction effect, Reporting Regulations, SFAS 130, ASU 2011-05.
IMPLEMENTASI PENDIDIKAN KARAKTER SELAMA LEARNING FROM HOME DI SEKOLAH DASAR
Authors: Huda Nadya
Published: October 2021

Di masa pandemi covid-19 sekarang ini, kebijakan pemerintah dalam menerapakan social distancing bagi seluruh mayarakat menyebabkan segala kegiatan di luar rumah di kurangi dan pekerjaan dilakukan dari rumah (Work From Home). Tentu hal ini membuat waktu bersama keluarga di rumah menjadi lebih banyak dan wajib dimanfaatkan dengan baik. Dari kaca mata pendidikan, dimasa pandemi seperti sekarang ini adalah kesempatan baik untuk orang tua terlibat secara langsung dalam proses pembelajaran anaknya. Peran orang tua dalam pembelajaran memiliki peranan yang sangat strategis dalam pencapaian tujuan pembelajaran yang hendak dicapai. Pelaksanaan pembelajaran jarak jauh yang melibatkan orang tua dalam proses pembelajarannya diharapakan mampu menekankan pembentukan nilai-nilai karakter bagi siswa. Pengukuran terhadap pengembangan nilai-nilai karakter anak selama pandemi Covid-19 dilakukan menggunakan kuesioner sebagai instrumen pengumpulan data penelitian. Berdasarkan hasil pengisian kuesioner diperoleh data lima nilai-nilai karakter yang dominan dikembangkan selama pandemi covid-19 yaitu nilai karakter religius, nilai karakter disiplin, nilai karakter kreatif, nilai karakter mandiri, dan nilai karakter tanggung jawab.
Kedudukan Anak Non Muslim Terhadap Harta Warisan Ditinjau dari Kompilasi Hukum Islam
Authors: Nizmah Nizmah
Published: October 2021

The noble Qur'an has explained the laws of inheritance, the conditions of each heir with a sufficient explanation, where no one among humans escapes the inheritance or inheritance. Because the Qur'an is the backing in establishing the law and the extent of its parts. And very few are determined based on Sunnah or ijma. there is no position of nonMuslim children on inheritance in compilation of Islamic law. While the Religious Court is a court that has the authority to examine and try inheritance disputes for people who are Muslim. Thus, if there is a dispute over inheritance issues between children of Muslims and non-Muslims, it must be resolved through the Religious Courts. Formulation of the problem in this study is how the position of non-Muslim children on the inheritance of Islamic heirs is reviewed from the Compilation of Islamic Law. with literature analysis it means that the author takes data based on existing literature.

Based on the results of the study, according to the Compilation of Islamic Law dividing inheritance to the entitled heirs is the obligation of heirs to the heir to be implemented after the heirs have carried out other obligations as contained in. The position of nonMuslim children on the inheritance of Islamic heirs based on Islamic law does not obtain inheritance from the inheritance of their parents. According to the Compilation of Islamic Law as in the case of the Religious Court, it shows that the position of non-Islamic children on inheritance from the inheritance of the property of their parents does not receive the right inheritance, but based on the Religious High Court, get a section called "Wasiah Wajibah".
Upaya Meningkatkan Hasil Belajar Fiqih pada Materi Menginfaqkan Harta di Luar Zakat Melalui Strategi the Power of Two Siswa Kelas VIII MTs Jam’iyah Mahmudiyah Tanjung Pura
Authors: YM Khairuddin
Published: October 2021

The purpose of this paper is to find out whether there is an increase in fiqh learning outcomes through the implementation of the power of two strategy for class VIII students at MTs Jam'iyah Mahmudiyah Tanjung Pura. This research method is by using a classroom action research approach. The data obtained from research through observation, tests or by using other strategies. The conclusions that can be drawn from this paper are student responses after the implementation of The Power Of Two learning strategy about improving Fiqh teaching and learning outcomes in the material of raising assets outside zakat for class VIII students at MTs Jam'iyah Mahmudiyah Tanjung Pura at the pre-test stage with an average value class 57.93 with the number of students who completed as many as 6 people with a percentage of 20.68% and students who did not complete as many as 23 people with a percentage of 79.31%, then after applying the power of two strategy there was an increase in the first cycle as many as 17 students completed with a percentage of 58.62% and as many as 12 students did not complete with a percentage of 41.38%. Because it has not met the researcher's target, it is continued in the second cycle. In the second cycle, there was an increase of 25 students who completed with a percentage of 88.20% and as many as 4 students did not complete with a percentage of 13.80%.

Keywords: Improvement, The Power Of Two Strategy, creativity, Fiqh pelajaran lessons
Implementasi Model Quantum Teaching Dalam Meningkatkan Pemahaman Belajar Siswa pada Mata Pelajaran Al-Quran Hadis Kelas VII MTs Swasta Teladan Gebang
Authors: Maulida Maulida
Published: October 2021

The purpose of this study: To determine the application of the Quantum Teaching model in learning activities in the field of study of Al-Qur'an Hadith in MTs. Personal Exemplary Gebang. To determine the ability of students' understanding of learning the field of study of the Qur'an and Hadith in MTs. Personal Exemplary Gebang. To find out the application of the Quantum Teaching model in an effort to improve students' understanding of learning the field of study of the Qur'an and Hadith in MTs. Personal Exemplary Gebang. This research is a descriptive qualitative research, namely the data collected in the form of words and descriptions. According to Lexy J Moleong that "qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people and observed behavior". While descriptive research is a form of research that aims to describe or describe existing phenomena, both natural phenomena and phenomena engineered by humans. The results of the study show that: (1) The application of the Quantum Teaching model to Al-Qur'an Hadith subjects has been maximally applied in relation to the implementation of learning during the COVID-19 pandemic which requires online teaching and learning activities. So that learning using Quantum Teaching is very appropriate to be applied in MTs. Private Exemplary Gebang; (2) The ability to understand student learning in the field of study of the Qur'an and Hadith in class VII MTs. The Gebang Private Example has been implemented optimally with the efforts of teachers in the field of study in improving students' understanding abilities in learning; (3) The application of the Quantum Teaching model in improving the ability to understand the learning of the Qur'an and Hadith in class VII MTs students. The Gebang Private Example has been implemented well and there has been an increase since the beginning of the pre-meeting, namely the number of students who got a complete score, namely 29.7% of students who got a complete score in the Qur'an Hadith field of study, at the first meeting it increased to 46% of students who completed activity. study the Qur'an Hadith on the material to understand the short surah of the Qur'an. At the second meeting the level of completeness of students in learning Al-Qur'an Hadith was 78.3% for class VII MTs. Personal Exemplary Gebang. Then analyzed from Meeting III, student completeness reached 100%.. Private Exemplary Gebang can be increased through the application of the Quantum Teaching model.
Pengaruh Keamanan, Opini Orang Tua, Fasilitas dan Motivasi Siswa Melalui Kinerja Guru terhadap Keputusan Siswa Bersekolah di Yayasan Pembangunan Ar-Ridho Kota Depok
Authors: Sugiyanto Agus , Hamzah Muhammad Zilal
Published: October 2021

The purpose of the authors conducting this research is to determine whether there is an influence of the independent variable (X1-X4) on the dependent variable (Y2) and whether or not the influence of the intervening variable (Y1) on the dependent variable (Y2). The type of data in this study, is quantitative data obtained through the results of a survey of students. The study uses primary data that is data obtained directly from the respondents who filled out and developed the questionnaire. Test the validity and reliability using SPSS 24.0. The statistical method used to test the hypothesis in this study uses the multivariate Structural Equation Modeling (SEM) technique with the software used is AMOS 18. The selection of SEM analysis techniques is based on the consideration that SEM has the ability to test structural models simultaneously and efficiently when compared with multivariate techniques another. Hypothesis testing results that have a significant effect as follows: 1. Security has no significant effect on teacher performance. 2. Parents' opinions have a significant effect on teacher performance. 3. School facilities do not significantly influence teacher performance. 4. Motivation has a significant effect on teacher performance. 5. Security does not significantly influence student decisions 6. Opinion has a significant effect on student decisions. 7. School facilities significantly influence student decisions. 8. Motivation has a significant effect on student decisions. 9. Performance has no significant effect on student decisions

Keywords: Safety (X1), Parents Opinion (X2), Facilities (X3), Student Motivation (X4), Teacher Performance (Y1), Student Decisions (Y2)
Pengaruh Kompetensi, Motivasi dan Kinerja Guru serta Fasilitas Sekolah terhadap Keberhasilan Siswa dalam Menuntut Ilmu Melalui Proses Pembelajaran di Yayasan Pembangunan Ar-Ridho Kota Depok
Authors: Hamidah Nurul
Published: October 2021

ABSTRACT

The purpose of this study is to discuss and analyze the Effect of Competence, Motivation and Teacher Performance and School Facilities on Student Success in Studying Knowledge Through the Learning Process at the Ar-Ridho Development Foundation, Depok City

          Methods and Types of data in this study, are quantitative data obtained through the results of a survey of students. This study uses primary data that is data obtained directly from respondents who filled out and developed the questionnaire through the Learning Process at the Ar-Ridho Development Foundation, Depok City. With a student population of approximately 1,508 students. The sample of this study was 125 students and alumni. Test the validity and reliability using SPSS 24.0. The statistical method used to test the hypothesis in this study uses the multivariate Structural Equation Modeling (SEM) technique with the software used is AMOS 18.

          The results of the research and testing of hypotheses that have a significant effect are as follows: 1. Teacher competence has no significant effect on the learning process. 2. Motivation does not significantly influence the learning process. 3. Teacher performance has a significant effect on the learning process. 4. Facilities have a significant effect on the learning process. 5. Competence does not significantly influence student success. 6. Motivation does not significantly influence student success. 7. Teacher performance does not significantly influence student success. 8. Facilities have a significant positive effect on student success. 9. The learning process has a significant effect on student success.

Keywords: Teacher Competency (X1), Teacher Motivation (X2), Teacher Performance (X3), School Facilities (X4), Learning Process (Y1), Student Success (Y2)
Upaya Pengaruh Penggunaan Media Manipulatif Berhitung terhadap Kemampuan Mengenal Konsep Bilangan dada Anak Usia 4-5 Tahun
Authors: Trianti Asih , Endaryono Bakti Toni
Published: October 2021

This study aims to determine the effect of counting manipulative media on the ability to recognize the concept of numbers in children aged 4-5 years in Penang Kenanga Hati Bunda, with variable (x) the effect of using counting manipulative media and variable (y) The ability to recognize number concepts in children aged 4 -5 years, the method in this study is to use descriptive qualitative methods by collecting data through interviews, documentation, observation and questionnaires with respondents, students, parents and teachers with 10 questions, the results of this study are in Paud Kenanga Hati Bunda already implemented with both reached 80%, this is marked by the child's ability to recognize numbers, which includes giving examples of the ability to practice counting, motivation, reward, correction and guidance.

Keywords; manipulative media, numeracy skills, number concepts
Bimbingan Spiritual dan Sosial Guru Pendidikan Agama Islam terhadap Pembentukan Karakter Siswa di SMP YAPPA Depok
Authors: Hamzah Hamzah , Tholkhah Imam , Faqihudin Muhamad
Published: October 2021

ABSTRACT

Spiritual and Social Guidance of Islamic Education Teachers is one of the important factors in shaping the character of students. Which is in line with the National Education System Law of 2003. The current practice of Islamic Education tends to emphasize cognitive aspects, while the psychomotor aspects are rarely touched, including the planting of faith (apective aspects). This situation has triggered the imbalance of PAI learning outcomes, which in turn has created humans who are cognitively smart but spiritually and socially dry. Therefore the presence of Spiritual and Social Guidance activities is an alternative step to reduce or even cover the lack of developing apective and psychomotor aspects outside of school hours in the national curriculum. The purpose of this study was to find out how the spiritual and social guidance of Islamic Religious Education Teachers towards the Formation of Student Characters in Yappa Junior High School Depok. But specifically this research aims to find out: Programs, Supporting and Inhibiting Factors as well as the success of the spiritual and social guidance program of Islamic Religious Education Teachers Against the formation of student characters in Yappa Junior High School Depok. The research method used is descriptive analytic, which is to give an overview of what is happening. Data collected in the form of qualitative data obtained through interviews, observation, and study documentation. This research starts from a preliminary study of theories relating to the spiritual and social guidance of Islamic Religious Education Teachers, then looks for the location of schools that have spiritual and social guidance activities for their students. Data collection techniques, the author begins with observation, categorization, synthesis and compile working hypotheses, which of course are always accompanied by literature study. The conclusion obtained from this study is that the spiritual and social guidance of Islamic Religious Education Teachers Against the Formation of Student Character in Depok's Yappa Middle School is done well and effectively through religious activities, learning in class and examples which are routinely carried out in Depok's Yappa Middle School. Through this activity embodied the cultivation of spiritual and social values ​​in students of Depok Yappa Middle School, which is one of the efforts to achieve the objectives of Islamic Religious Education. The purpose of spiritual and social activities is in the context of establishing noble character among students, which includes material on faith, worship, morals, the Koran and history. The method used includes direct implementation (tajribi) riyadhoh, contemplation, advice.

Keywords: spiritual and social guidance, islamic religious education teachers, student characteristics
Analisis Pengaruh Utang terhadap Perekonomian dan Kemiskinan di Indonesia Periode 1949-2017
Authors: Junaedi Dedi , Arsyad Muhammad Rizal
Published: October 2021

Since  independence,  Indonesia   has   experienced  seven   changes   of   national leadership. Starting from  Soekarno, Soeharto, BJ Habibie, Abdurahman Wahid, Megawati, Susilo Bambang Yudhoyono (SBY), to Joko Widodo. During that time, foreign debt is always present to patch the development budget deficit. Debt is expected to move the wheels of the economy, create growth, create jobs, and alleviate poverty. This study aims  to  analyze  the  effect  of  debt, inflation  and  government regime differences on economic growth and poverty levels in Indonesia, from the Old Order era, the New Order, to the Reform Order. The study used  secondary data obtained from Bank Indonesia,  the National  Development  Planning  Agency (Bappenas), the Central  Bureau of Statistics (BPS), the World Bank, and other reference sources such as books, journals and scientific  papers. The data used  are  the value of  foreign debt, national income (Gross Domestic Product / GDP), population,  number and ratio of  the poor, inflation  rate in the period 1949 - 2017. The results  of  multiple  regression analysis  with  dummy variable (using  Eviews 10 application  program) show the  following  results:  Foreign debt has  correlation with  the national economic condition, in particular the value of Indonesian Gross Domestic Product and the level  of poverty. Debt tends to increase the value of GDP and reduce poverty. In terms of debt governance as a driver of the economy and poverty, the Suharto and Habibie Era tend to be different and better than the Sukarno Era. While the debt management of Era Abdurrahman Wahid, Era Megawati, Era SBY and Era Jokowi no different or no better than Era Sukarno. Although  nationally  can increase GDP and reduce poverty, debt can not improve people's prosperity (read per capita income). Foreign debt even tends to reduce the level of welfare of the people. This applies to all government regimes.
Penyusunan dan Pemilihan Portofolio yang Efektif:
Authors: Permana Yudi
Published: October 2021

One thing that investors need to decide to choose the best option in their investment is the best portfolio arrangement. But, the problem was that many of them couldn’t make and arrange their portfolio arrangement well. So, this study was trying give them the way how to arrange the best portfolio and choose the best stock for their investment. This study was conducted by using Markowitz statistical model. The study lasted for four weeks and used five different stocks AT Bursa Efek Indonesia. They were (1) PT. Astra Internationan Indonesia (ASII), (2) PT. Telkom Indonesia (TLKM), (3) PT. Astra Agro Lestari (AALI), (4) PT. Bank Rakyat Indonesia (BBRI), and (5) PT. Aneka Tambang Tbk stocks (ANTM). The result showed that the stocks of PT. Astra Agro Lestari (AALI) and PT. Aneka Tambang Tbk stock (ANTM) as the best options to invest in stocks based on the markowitz portfolio model.
Pengaruh Nilai Tukar (Kurs) dan Inflasi terhadap Tingkat Non Performing Financing (NPF) Pada Bank Syariah
Authors: Harahap Muhammad Arfan , Alam Anjur Perkasa , Pradila Muspita
Published: October 2021

The level of Non-Performing Financing at Islamic Banks is higher than conventional banks, while in terms of total assets, Islamic Banks are smaller. This study aims to analyze the effect of exogenous variables consisting of the level of inflation and the exchange rate of the rupiah against non Performing Financing in Islamic banks. This study uses time series data from 2016-2018. The population in this study consisted of Islamic Commercial Banks. The sampling technique used in this research is purposive sampling technique. The data analysis technique used is Multiple Linear Regression. The results showed that the inflation variable had a positive and significant effect on Non Performing Financing. While the Exchange Rate has no effect on Non Performing Finance. Meanwhile, simultaneously the two independent variables affect the independent variables.
Pengaruh Pengetahuan Masyarakat tentang Perbankan Syariah terhadap Keputusan Nasabah Menggunakan Produk Bank Syariah Mandiri Cabang Stabat
Authors: Hasibuan Sri Wahyuni , Daud Ahmad , Khair Afif Yaumul , Febryola Senja Nuansa , Subhan Subhan
Published: October 2021

Sharia Bank is a place for activities that provide services to the public regarding payments in accordance with sharia principles. So far, public knowledge about Islamic banking is still very minimal. So it is very important to socialize to the public about the benefits of making transactions both saving and borrowing money and other activities in Islamic banks. So based on this phenomenology, this study aims to analyze the effect of public knowledge about Islamic banking on customer decisions to use products of Bank Syariah Mandiri Branch Stabat. This study was analyzed by quantitative research methods using the SPSS 17 approach. This research found that knowledge influences customer decisions to use the product of Bank Syariah Mandiri Branch Stabat.
Motivasi Kerja dan Akuntabilitas Dosen Tetap di Perguruan Tinggi
Authors: Al-Faruq M. Shoffa Saifillah , Abdushomad Muhammad Adib
Published: October 2021

ABSTRACT

Achieving the quality of higher education is largely determined by the quality of the lecturers in each field of science that they develop, innovative universities, quality and responsive to global developments and the local order for its success lies in development efforts and fostering the main driving force for growth, namely university lecturers. Motivation is an impulse / power that arises from oneself without any coercion from anyone to do a job. It has long been known that humans are social creatures. As a social being he needs affection, recognition of existence, a desire to have these various needs, humans work and try their best to fulfill that desire. Meanwhile, accountability is a manifestation of the obligation of a person or organizational unit to be accountable for the management and control of resources and the implementation of the policies entrusted to him in order to achieve the goals that have been set through the periodic accountability media.
Kajian Motif Pemilihan Skema Pembiayaan LKMA PUAP di Jawa Tengah
Authors: Junaedi Dedi , Arsyad Muhammad Rizal
Published: October 2021

The objective of this research is to explore the motif election financing scheme Rural Agribusiness Development (PUAP), knowing what factors affect the performance PUAP, and test whether performance sharia PUAP different from conventional PUAP in Central Java in 2008-2011. The study was conducted in the District of Banjarnegara, Banyumas, Jepara, Kendal and Kendal during the period from July to December 2012 Using qualitative and quantitative methods with a dummy variable multiple regression approach, the manager LKMA PUAP 185 respondents of this study with purposive sampling approach. From about 2267 LKMA PUAP in Central Java, the majority (87.25%) chose to operate with conventional financing scheme and only 289 (12.75%) which apply sharia scheme or the principle of profit sharing (profit sharing). Research shows PUAP sharia been selected for the motive of religious considerations (40.6%), while the conventional PUAP been LKMA practical reasons (35.3%) and the economy (30.2%). In the perception of respondents, LKMA PUAP sharia is considered more appropriate to the creed, manifestations of worship, fields expectation of reward, blessing and benefit. PUAP LKMA conventionally considered more practical, safe, and familiar with the daily habits of members. Statistical analysis showed motif election financing scheme LKMA significantly affected by the financing scheme (Sharia), education level (Educate), and regional differences (Kab). Motif scheme selection is also different between the respondent and the respondent voters LKMA sharia conventional LKMA voters.
Regional Studies A Comprehensive Implement for Regional Development Planners
Authors: Hanoum Farah Chalida , Kusumaningrum Ria
Published: October 2021

Indonesia represents a particularly interesting country for studying development policies. It is large, being the fifth largest country in the world in population and the thirteenth in land size, geographically separated due to the island nature, and has a highly diverse society with a large number of different ethnic groups, languages and religious. It is also a country that has seen in long history as a struggling nation which never desperate. Regional study on developing countries as whole does not only imply regional economics of the regional entity economics of the regional entity as a whole and interregional connections, but also implies regional development policy and regional development policy and regional development planning.
Pelaksanaan Promosi Jabatan Guna Mendorong Peningkatan Prestasi Kerja Karyawan PT. Berkah Handelar Qualitama
Authors: Hanoum Farah Chalida , Kusumaningrum Ria
Published: October 2021

Every company that is established must have a goal that the company wants to achieve, namely seeking profit and improving employee social welfare. The company's success in achieving these goals depends on whether the company has quality human resources so that it is able to manage other resources properly. Therefore, human resources must be handled properly. Human resources are one of the biggest or most important assets for any company, be it a large company or a small company, therefore it is necessary to establish a division or division within a company that specifically handles these human resources, so that these human resources can be considered. specifically by the company. Promotion has an important role for every employee, because promotion means that the company has the trust and recognition of the ability and ability of the employee to hold a higher position. Thus promotion will generate motivation that encourages employees to actively participate in a company in order to get opportunities to advance, better social status, authority and responsibility as well as greater income for these employees.
Persepsi Mahasiswa Perbankan Syariah Semester II Tentang Penggunaan Aplikasi Google Classroom Selama Perkuliahan Daring pada Masa Pandemi Covid-19
Authors: Khairunnisa Khairunnisa , Hasibuan Sri Wahyuni , Anjani Syafriah
Published: October 2021

This study aims to describe the perceptions of second semester Islamic banking students regarding the use of the Google Classroom application during online lectures during the COVID-19 pandemic. Online lectures are one of the terms used during the COVID-19 pandemic which means lectures that are carried out on a network and connected via the internet. The perceptions of students studied were limited to aspects of teaching and learning, lecturers' capabilities or abilities, and facilities and infrastructure during the implementation of online lectures through the Google Classroom application. This research is a descriptive research with a qualitative approach. The subjects of this study were all second semester Islamic banking students who had attended online lectures in the economic mathematics course at the Jam'iyah Mahmudiyah Islamic High School Tanjung Pura, Langkat Regency, for the 2019/2020 academic year. Data were collected using a questionnaire filled out online by students. The data analysis technique used in this research is qualitative analysis which consists of data collection, data reduction, data presentation, and drawing conclusions. The results showed that the second semester Islamic banking students' perceptions of using the Google Classroom application during online lectures during the COVID-19 pandemic were in the good category. However, students still prefer lectures to be held face-to-face.
Pengaruh Marketing Mix terhadap Keputusan Nasabah untuk Menabung pada PT Bank Muamalat Indonesia Kantor Cabang Pembantu Stabat
Authors: Sinaga Asmawarna , Harahap Muhammad Arfan , Perkasa Alam Anjur , Agustina Murni , Wirdany Wirdany
Published: October 2021

The Influence of Marketing Mix On Customer's Decision To Saving At PT. Bank Muamalat Indonesia Branch Stabat Officer. Asmawarna Sinaga and Anjur Perkasa Alam. Methods of data collection is done through questionnaires distributed to customers at Bank Muamalat KCP Stabat. Samples taken as many as 100 respondents of Bank Muamalat customers with probability sampling technique, the data obtained then processed using SPSS tool version 17 and analysis by using multiple linear regression analysis. This analysis includes reliability test, validity test, multiple linier regression test, hypothesis testing through Ttest, Ftest, and coefficient of determination (R2) and classical assumption test. Ttest results show that Product, Location, Promotion, People have a positive and significant impact on customer's decision to save at Bank Muamalat. While Physical Evidence does not significantly influence the decision of customers to save at Bank Muamalat. Ftest shows that product, location, promotion, person, and physical evidence simultaneously have a significant effect on customer decision to save at Bank Muamalat.
Analisis Peningkatan Kinerja Karyawan Melalui Pelatihan dan Pengembangan pada Bank Muamalat Cabang Medan Balai Kota
Authors: Sinaga Asmawarna , Alam Anjur Perkasa , Daud Ahmad , Br. Barus Raras Aprilia , Amri Syahrizal
Published: October 2021

Analysis of employee performance improvement through training and development at Bank Muamalat Medan City Hall Branch. Analysis of Asmawarna Sinaga and Anjur Perkasa Alam. Work is one form of worship performed in the world. Working with the right work ethic according to Islamic teachings is an absolute requirement to achieve happiness in this world and the hereafter. Because, using good ethics can increase work morale which has an effect on increasing work productivity. Training and development is a process to train new employees or employees who will get a new placement with the basic skills needed to carry out their work and the focus of the training is on the current job. Meanwhile, for the long-term nature and aimed at developing the ability of employees for the tasks to be faced in the future, it is called development. The research design uses a qualitative approach. While the data analysis technique uses content analysis and interactive methods consisting of data reduction, data collection, data presentation and drawing conclusions. The results of this study indicate that the Branch Head and Employees of Bank Muamalat Medan City Hall are very good, friendly, polite and thorough. The way employees work in improving service quality is very good. Customer response is also very good.
Pengaruh Promosi, Kehalalan Produk dan Kepercayaan terhadap Minat Beli Pengguna E-Commerce Shopee pada Mahasiswa Fakultas Agama Islam Universitas Ibn Khaldun Bogor
Authors: Murfadila Annisa , Tanjung Hendri , Ikhtiono Gunawan
Published: October 2021

As the technology advanves of today are among the forms of globalization that make technological advances include changes in the busiess world, one of which is characterized by easy access to internet media that makes business activities unbounded in time and space, this led to the brith of  the concept of the internet-based electronic trade or most people say E-Commerce. E-Commerce is aware of marketing, sales, deliveries, services and payments to consumers from a worldwide network of business partners. The study aims to see the influence of promotion, halal product, and trust in buying user E-Commerce Shopee in Islamic Faculty Student Ibn Khaldun Bogor University. The method used in this study is the quantity. The population in the study is partial to E-Commerce Shopee at the Islamic Faculty Student Ibn Khaldun Bogor University with a Nonprobability Sampling, Sample not change Purposive Sampling and using the Slovin rule of a questionnaire collection of data analysis technique used is the Partial Least Square (PLS). The results of this study show that promotions have a positive but significant impact on purchasing interests, halal product has a positive and significant impact on purchasing interests, and trust has a positive and significant impact on purchasing interests. To the E-Commerce Shopee in order to enhance the promotional aspect, strengthen the product halal aspect and strengthen the trust aspect in order to increase the interest of the purchase.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan KSPPS Khairu Ummah Leuwiliang Periode 2017-2020
Authors: Yuliyastri Ilma   , Arif  Suyud , Devi Abrista
Published: October 2021

An important factor for cooperative institutions is financial performance. The company's financial performance level can be evaluated by analyzing past financial statements. The purpose of the research is to determine the financial performance of KSPPS Khairu Ummah for the period 2017-2020 based on the standard decree of the Minister of Cooperatives and Small and Medium Enterprises No.06/Per/M/KUKM/V/2006 on Health Assessment Standards. And based on the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 7/Per/Dep.6/IV/2016 on Guidelines for Health Assessment of Cooperatives Save Borrowing and Sharia Financing and Unit Save Borrowing And Sharia Financing Cooperatives. The method used is quantitative method. The results showed that the financial performance of KSPPS Khairu Ummah in terms of liquidity, solvency, activity and profitability is still below the standard decree of the Minister of Cooperatives and SMEs No.06/Per/M/KUKM/V/2006, and the results of research in terms of capital, efficiency, liquidity, independence and growth has been included in the standard health assessment and the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 7/Per/Dep.6/IV/2016.
Pengaruh Pemasaran Online terhadap Usaha Ikan Hias Dalam Perspektif Ekonomi Syariah pada Masa Pandemi Covid-19
Authors: Zuhri Althafa Razena , Nawawi M. Kholil , Gustiawati Syarifah
Published: October 2021

Shopping via online is being one of the human life style for modern society. The developement of the buying something by online increase up to 26 % with the new consument reach 51%. By this phenomena can be used by the decorative fish in dveloping thei bussiness along the pandemic covid-19. The people who keep stay at home during the pandemic can contribute to increase or develope e-commerce. This research is to know the effect e-commerce or marketing by online especially for decorative fish (ikan hias) during pandemic covid-19. The method used is descriptive quantitative by using the simple regresi analysis. The result of this research show that there is significant impact in marketing decorative fish during the pandemic covid-19. The result R Square found that the impact of marketing by online to the e-commerce of decorative fish along the pandemic covid-19 is 34.8 %.
Strategi Pemasaran Islam untuk Meningkatkan Penjualan Produk Muslimah Beauty Care
Authors: Putri Drajat Wanda Natasya , Kosim Ahmad Mulyadi , Gustiawati Syarifah
Published: October 2021

Marketing is an important thing in the sale of a product. It takes a strategy in doing marketing so that the company can achieve its goals. To attract and retain consumers, a company must maintain consumer confidence so that a good corporate image is formed and can ultimately give rise to satisfaction and level of customer loyalty in order to maintain the company's performance in a sustainable manner. In maintaining consumer trust, a marketing strategy is needed that applies Islamic values in every stage of the company's marketing and operations. Marketing strategies determine how sales can be achieved, whether the increase is experienced or precisely stagnation and even decrease in sales turnover. This research is qualitative research with descriptive approach that aims to analyze Islamic marketing strategy conducted by Muslimah Beauty Care (MBC) and how it affects sales increase. The data collection techniques used in this study are interview methods and library studies. The marketing division is used as a respondent in digging information on how islamic marketing strategies have been carried out by the company. The results of this study show that the application of marketing strategies is very important in increasing sales at Muslimah Beauty Care companies. In the application of marketing strategy Muslimah Beauty Care has now implemented segmentation, targetting and posittioning. Muslimah Beauty Care company also uses marketing strategy 4P Marketing Mix consisting of product strategy (Product), price strategy, promotion strategy (promotion) and place strategy. Islamic marketing strategy used by Muslimah Beauty Care company is the same as that practiced by Prophet Muhammad SAW
Implementasi Pendistribusian Zakat Produktif untuk Usaha Mikro Mustahik di Era Pandemi Covid-19
Authors: Danuludin Muhammad , Ibdalsyah Ibdalsyah , Hakiem Hilman
Published: October 2021

Poverty and unemployment are problems that Indonesia is still facing today. The COVID-19 pandemic has had a significant impact on the national economy, including the MSME sector. Productive zakat distributed to MSMEs has the potential to help develop and form MSMEs mustahik in the era of the covid 19 pandemic. The implementation of zakat is important to see the potential of zakat in an effort to help mustahik to be more empowered to face the challenges of the times. This study aims to find out how to implement the distribution of productive zakat for mustahiq micro-enterprises during the pandemic, and to find out the obstacles faced by the Bogor City Baznas when distributing productive zakat during the pandemic. This research is a qualitative research with a qualitative descriptive approach. The data collection technique used is the interview and documentation method. Interviews were conducted with the Baznas of Bogor City as the authorized party in the distribution of zakat. The results showed that the Bogor City Baznas distributed productive zakat in the form of business capital. The productive zakat is distributed to individual and group mustahik. The Bogor Berkah program is included in the productive zakat based on taklim majlis. The maximum limit for assistance provided is Rp. 2,000,000. Recipients of productive zakat are also required to give infaq every day from the results of their efforts. Constraints faced by the Bogor City Baznas at the beginning of the pandemic were the reduced number of muzakki who distributed their zakat, limited space for monitoring, and efforts to develop MSMEs that were difficult to carry out.
Analisis Manajemen Pengelolaan dan Pengembangan Wakaf Produktif di Pondok Pesantren Darussalam Ciomas Bogor
Authors: Azhari Maulana Irvan , Tanjung Hendri , Yono Yono
Published: October 2021

Discussed about how research management and development waqf productive in  Islamic boarding school darussalam bogor ciomas  this study in use of kualittatif in descriptive where made Islamic boarding school darussalam bogor ciomas ciomas as a research.Research show that Islamic boarding school darussalam ciomas bogor of west java in management and use the waqf productive manjerial arise by using basic management  for management waqf productive development and do with some effort of them are development through istibdal, coordination with third party, development through purchase assets from the wakif and development through the provision of new wakif assets..
Pengaruh Religiusitas, Gaya Hidup, dan Harga terhadap Keputusan Pembelian Produk Busana Muslim di Marketplace
Authors: Meliani Aldeana , Kosim Ahmad Mulyadi , Hakiem Hilman
Published: October 2021

This study aims to find out how much religiosity, lifestyle, and price influence on the decision to purchase Muslim fashion products on Marketplace. Research using quantitative method by disseminating questionnaires through google-form to Muslim respondents who have purchased Muslim fashion products on Marketplace (Shopee) and domiciled in Jakarta and Bogor. Sampling techniques using purposive sampling method which is part of non probability sampling technique. The number of samples as many as 100 respondents. The results of this study showed that the religious variables did not have a significant effect, but lifestyle variables and prices had a significant effect. Other findings showed that variable Y could be explained by 67.9% by variable X. The remaining 33.1% was explained by other variables beyond the researchers' discussion.This study aims to find out how much religiosity, lifestyle, and price influence on the decision to purchase Muslim fashion products on Marketplace. Research using quantitative method by disseminating questionnaires through google-form to Muslim respondents who have purchased Muslim fashion products on Marketplace (Shopee) and domiciled in Jakarta and Bogor. Sampling techniques using purposive sampling method which is part of non probability sampling technique. The number of samples as many as 100 respondents. The results of this study showed that the religious variables did not have a significant effect, but lifestyle variables and prices had a significant effect. Other findings showed that variable Y could be explained by 67.9% by variable X. The remaining 33.1% was explained by other variables beyond the researchers' discussion.
Kesiapan Merespon terhadap Aspek Negatif dan Positif Dampak Globalisasi Dalam Pendidikan Islam
Authors: Muslimin Erwin , Heri Deden , Erihadiana Mohamad
Published: October 2021

The purpose of this research is to find out the ability of the Indonesian nation to respond to globalization: readiness to respond to the negative and positive aspects of the impact of globalization. This type of research is Library Research, namely research through literature or literature studies. Sources of data in this study are primary data, namely books that directly discuss the ability of the Indonesian nation to respond to globalization. The data analysis technique used to obtain conclusions is descriptive qualitative by emphasizing deductive conclusions, namely how to draw conclusions from general to specific things. The conclusion of this paper is that the final conclusion in this study is that the Indonesian nation in responding to the negative and positive aspects of the impact of globalization, should be addressed proportionally because this is a good attitude as a reflection of moderate Islam. Meanwhile, the hard efforts to face the era of globalization must be that the Indonesian nation must be able to produce quality human resources, and have the ability that includes behavior, hard work, discipline, trustworthy responsibility and the like guided by the teachings of AI-Qur'an and Hadith
Analisis Hambatan Pelaksanaan Pembelajaran Online di SDN 065854 Medan Helvetia serta Solusinya
Authors: Simanjuntak Harlen
Published: October 2021

The purpose of this study is to describe the obstacles in the implementation ofonline learning at the SDN 065854 District of Medan Helvetia and their solutions.Online learning is a new way in the teaching and learning process that utilizeselectronic devices, especially the internet in the delivery of learning. Online learning,completely dependent on internet network access. This condition has a direct impact onthe world of education. Formal, informal and non-formal education institutions closeface-to-face learning and switch to online learning. The transition of learning, fromwhat was originally face-to-face to online learning created many obstacles for teachers,considering this happened suddenly without any prior preparation.
Peningkatan Kinerja Teknologi Pendidikan dan Penerapannya pada Pembelajaran Pendidikan Agama Islam
Authors: Ali Agus , Erihadiana Erihadiana
Published: October 2021

The use of technology has a positive and negative impact in the world of education. The positive impact, among others, is to make it easier for teachers to deliver material in a way that is no longer manual. By using technology, we can also provide a more concrete picture when conveying material about something. And another impact is that it can make it easier for us to process information, for example by using the internet. The negative impacts of using technology in education include, among others, the existence of technical disturbances that make the learning process disrupted. In this case, it turns out that the technology we use is no longer helpful. For example, if in the learning process that utilizes the LCD suddenly the power goes out, it will be difficult for us to convey the material that has been prepared (Susilana & Riyana, 2008). Another negative impact is, due to technological advances, individuals tend to be individualistic and less social in life. And sometimes some individuals often misuse technology, thus wasting their time with activities that are less useful.
Implementasi Manajemen Mutu Terpadu (TQM) di MTs Yathasi Kota Bogor
Authors: Sukriyatun Gunarti , Sa’diyah Maemunah
Published: October 2021

This study aims to determine (a) the implementation of Integrated Quality Management (TQM) in YATASHI Madrasah (MTs) Bogor City (b) the results of quality report cards for YATASHI Madrasah Tsanawiyah (MTs) Bogor City. This study uses the expos faxto method from the results of the YATASHI Madrasah Tsanawiyah (MTs) performance report cards, Bogor city. The quality report card instrument is an instrument that has been standardized nationally, filled in by the Head of Madrasah, deputy head of madrasah, teachers, madrasa committee, education staff and students. The results of the Madrasah performance quality report card show that the Discipline of Madrasah Citizens has fulfilled the quality culture aspect of 93%. The self-development of teachers and education personnel is achieved at a performance level of 75% of the Quality Culture Aspect. Preparation, implementation and assessment of the perfect learning process meets the 100% performance level. The use of learning materials is achieved 95% and Financing Planning is met at a performance level of 94%. The conclusion from the Madrasah performance quality report card (YATASHI) is on average very good, but there is something that still needs to be improved, namely the education personnel development component.