bluuebunny/crossref_metadata_2025 huggingface dataset:
Pesantren, Pecinan and Multicultural Education: A Qualitative Case Study of Kauman Pesantren, Lasem, Central Java
Authors: Hadi Syamsul , Anggraeni Dewi
Published: September 2022

This study aims to analyze the values â€‹â€‹of multicultural education in Pesantren Kuman. In this context identify how the involvement of Pesantren in mainstreaming the spirit of Islamic moderation. Multicultural education can function to strengthen social integration which is caused by identity politics and intolerant actions. The Kauman Islamic Boarding School is one of the pesantren that has inherited the tradition of the old pesantren or salaf in Lasem. The theory used in this study refers to the theory of social dynamics proposed by Piotr Sztompk, especially related to the dynamics of pesantren and the idea of national and multicultural insight. The method used in this research is qualitative with a sociological approach. The results of this study focus on two aspects of forming the value of multicultural education in the Islamic boarding school of Kauman, namely the element of the formation of heterogeneity of students and the historical environment of the Lasem until the existence of Chinatown, and the aspect of values â€‹â€‹which include; national values â€‹â€‹(Wathaniyah), Ikram ul dhuyuf values, social values â€‹â€‹(ijtima'iyah),  jam'iyah values â€‹â€‹or NU's
Cross-Religion Curriculum Related to the Fact of Diversity: An Islam Education Model in 3 Secondary-Level Education Institutions in Indonesia
Authors: Susanto Nanang Hasan , Rahayani Yayan
Published: September 2022

This study aims to explore the Islamic Education model developed by 3 high school education institutions in Indonesia, related to the facts of diversity. Because this study seeks to explore the meaning of the object of research, the qualitative approach was chosen through searching for interview data, observation and documentation studies. The results showed that the 3 educational institutions studied, using Grimmit's classification of religious education, showed more characteristics of religious education than learning about religion and learning from religion. The religious education developed is only focused on maintaining traditions that have been carried out for generations. In addition, using the Symour classification, religious education developed by 3 educational institutions shows more characteristics of religious education "in the wall", compared to "at the wall", and "beyond the wall". The religious education developed is only focused on the internal teachings of religion, without a curriculum to recognize the basic foundations of other religions. This condition can lead to "truth claims", and "prejudice" against other religions. This study also offers the idea that in order to foster harmony, it is time for Educational Institutions in Indonesia to develop “at the wall” and “beyond the wall” religious education curricula.
The Value of Social Care Character Education through Zikir Tarekat Qadiriyah Wa Naqsyabandiyah
Authors: Suteja  , M. Sugeng Sholehuddin  , Hania Irfan
Published: September 2022

The purpose of this research is to make a systematic, factual and accurate description, description or description of the facts, characteristics and relationships between the phenomena being investigated. Data collection techniques used in this study include observation, in-depth interviews, and documentation studies. The data analysis used in this research is qualitative data analysis. This analysis is done by working with data, organizing data, sorting it into manageable units, synthesizing it, looking for and finding patterns, discovering what is important and what is learned, and deciding what to tell others. The results of this study indicate that the social care character education formed by the Qodiriyah wan Naqsabandiyah Order is to use two methods, namely dhikr and tazkiyat al-Nafs. The process of developing the personality of Tarekat Qodiriyah wa Naqsabandiyah Bongas Indramayu students, as is usually the case in the orderekat world, is carried out by the method of dhikr and soul cleansing (tazkiyat al-Nafs). Their motive for entering the tarekat is almost entirely based on economic motives. The guidance carried out has not succeeded in creating an inclusive student personality and has social concern in interacting with the community.

Keywords: Dzikir, Social Care, Qodiriyah wan NaqsyabandÃ®yah.
Model of Religious Moderation In Universities: Alternative Solutions To Liberal, Literal And Radical Islam
Authors: Parhan Muhamad , Nugraha Risris Hari , Fajar Islamy Mohammad Rindu
Published: September 2022

This study aims to offer a model for implementing religious moderation learning in higher education to stem contradictory ideologies with Islamic teachings such as liberalism, literalism, and radicalism. Their existence has recently significantly disrupted the stability of religious harmony in Indonesia. The current reality of extreme and exclusive religion is spreading in the academic world. Students who only use rational logic without religious texts will be trapped in radical logical reasoning, so they tend to be liberal. On the other hand, students who only adhere to religious texts without being accompanied by critical logic will be dogmatic in understanding religious texts literally. The existence of an understanding of Islam with two camps of liberal and literal interpretation is not in line with a moderation in religion which will obscure the actual value of Islamic teachings. This ideology will produce radical religious perspectives, attitudes, and behaviors. The research approach is research and development, which collaborates quantitative and qualitative. Methods of collecting data through interviews, observation, questionnaires, and documentation. The selection of respondents and informants through random sampling technique, while data analysis using the Miles and Huberman approach.
Local Wisdom-Based Learning Innovation on Madrasah Ibtidaiyah in Digital Era
Authors: Untung Moh Slamet , Zaenal Mustakim  , Akhmad Afroni  , Muhammad Kholid  , Asnalia Rokhmah
Published: September 2022

This study tries to describe the learning innovation based on local wisdom in Madrasah Ibtidaiyah(Islamic Elementary School) in digital era. The problem of this study is how the local wisdom-based learning innovation on the Madrasah Ibtidaiyahin digital era is. It uses scientific works about local wisdom-based learning innovation as primary data and scientific works about local wisdom as secondary data. Library references about digital era learning are used to support these data sources. This study is a library study focusing on the local wisdom-based learning innovation on Madrasah Ibtidaiyah in digital era. This qualitative study is related to written text document about the local wisdom-based learning innovation on Madrasah Ibtidaiyahin digital era. It uses content analysis method to analyze the data. The result of this study finds that the learning process of Madrasah Ibtidaiyah determines the quality of education. The goals of education will fail without innovative learnings. One of the innovative learnings in Madrasah Ibtidaiyah is the local wisdom-based learning. In todayâ€™s digital era,Madrasah Ibtidaiyahshould reinforce its Islamic character building. If it succeeds, it will be a great and dignified schools.
Involvement of School Committee In Budgeting Control
Authors: Amirudin Yoyok , Jainudin  , Mazhabi Zobi
Published: September 2022

This research objective is to discuss how the involvement school committee in budgeting control. In the private school, some of the finances came from parents. The parent is the primary teacher’s partner in collaboration with the school programs. They were joined in the school committee to catch on to the school budgeting. The education system obligated schools to report the school budgeting upon approval school committee. The research subject consisted of understanding the role policy of the school committee and how far the school committee is involved in the budgeting control. This research design was field research with a descriptive qualitative approach. The data has been collected by interviewed teachers, school principals, and school committees. The result showed that the school committee in Bani Hasyim primary school Malang Indonesia was involved in budgeting control. They were actively with schools to discuss once three months, in the beginning, year to make a plan and budget together with the school.
Digitalizing of Fiqh Teaching Materials Based on Contextual Teaching and Learning
Authors: Adzim Fauzil
Published: September 2022

This article aims to: (1) develop digital-based teaching materials with a Contextual Teaching and Learning approach; (2) testing the effectiveness of using digital teaching materials for fiqh subjects with a Contextual Teaching and Learning approach to improve the learning outcomes of class VII students at SMP Diponegoro Depok, Sleman Regency. This article uses an R&D research design with the ADDIE model. Data collection techniques in the form of interviews, questionnaires, tests and observations. Data analysis by t-test (one-group pretest-posttest) and N-gain. Results The development of flipbook teaching materials for Jurisprudence subjects based on Contextual Teaching and Learning (CTL) focused on taharah material for class VII packaged in digital form using the Kvisoft Flipbook Maker application. Flipbook teaching materials are equipped with features, namely being able to read the yellow book (Arabic Pegon), technological skills, HOTS-based questions, QR Code-based links for deepening material, habituation, exemplary stories, mind mapping and summaries. Flipbook teaching materials for Jurisprudence subjects based on Contextual Teaching and Learning (CTL) have been able to improve student learning outcomes on the Thaharah material. The results of the N-Gain calculation obtained from the comparison of the average pretest and posttest values ​​of 0.59 or 59% are in the category of quite effective for improving student learning outcomes in Fiqh learning.
Positivising SharÄ«â€™a In National Regulation Through Maqasid Approach (Studies on Government Policy in Handling of Foreign Refugees in Indonesia)
Authors: Yulianto Rohmad Adi
Published: September 2022

The problematic of humanism in many countries results a phenomenon of trans-national refugee migration. Indonesia is one of country which received a massif influx of refugee wave aiming to obtain an asylum. This study discussed the policy of handling refugee in Indonesia from the maqasid sharia as perspective. Maqasid sharia, as one of the Islamic law methodological approaches in order to understanding social phenomena which positioned the interest (maslaha) as the core treatise. This study aimed to explain that the interaction between maqasid sharia as perspective and the development of national regulation, including the regulation in handling refugees, results three models of policy (instructive, integrative, and adaptive). Instructive policy implemented through taqnÄ«n model, which is issued by the state authority as positive norm. Integrative policy implemented through eclectic model, adopted the finest part from both national law and Islamic law. Adaptive policy implemented when important elements of Islamic law affirmed national policy which contained fundamental principle of universal humanism as part of sharÄ«â€™a.
Reaksi Pasar Modal Terhadap Pengumuman Resesi Ekonomi Indonesia Tahun 2020
Authors: Karerina Elok , Wiguna Bagas Arya , Suhaemy Ahmad Ilham
Published: September 2022

This study aims to determine the reaction of the stock market 5 days before and 5 days after the announcement of the economic recession in Indonesia on November 5, 2020 to abnormal returns. The approach used is quantitative with the event study technique. The model used to see the Average Abnormal Return (AAR) is a market model with a research period of 80 days before observation and a research period of 5 days before and 5 days after the announcement. This study used a purposive sampling technique to obtain a sample of 29 companies registered in the Jakarta Islamic Index (JII). This study found that there was no significant difference between the Average Abnormal Return (AAR) 5 days before and 5 days after the announcement of the economic recession in Indonesia on November 5, 2020.
Pengaruh Saham Dan Reksadana Syariah Terhadap Pertumbuhan Ekonomi Indonesia Tahun 2013-2019
Authors: Auliyatusaa'adah Nur , Handayani Dwi Irma , Farekha Farekha
Published: September 2022

The purpose of this study is to determine partially and simultaneously between Islamic stocks and Islamic mutual funds on economic growth. The population in this study is Islamic stocks and Islamic mutual funds in the Financial Services Authority data and the value of Indonesia's GDP at the Central Statistics Agency. While the sample is quarterly report data on Islamic stocks with indicators of ISSI, Islamic mutual funds and economic growth through the value of GDP in the Central Statistics Agency data for 7 years from 2013 to 2019. Data analysis using multiple linear regression analysis. There are several conclusions from this study: (1) Sharia stocks have a significant effect on Indonesia's economic growth in 2013-2019, (2) Islamic mutual funds have a significant effect on Indonesia's growth in 2013-2019, (3) Sharia stocks and Islamic mutual funds together had a significant effect on Indonesia's economic growth in 2013-2019.
Optimalisasi Pemberdayaan Masyarakat Berbasis Ekonomi Kreatif Sebagai Upaya Realisasi Desa Wisata Berkearifan Lokal
Authors: Laeli Mufidatul Nur , Rusyida Wilda Yulia
Published: September 2022

This research is intended to find an accurate of data whether the existence of the Goyor sarong center as a creative economy can create a tourism village with local wisdom for the preservation of Indonesian local culture. This research was conducted at the Goyor Sarong Industrial Center, North Wanarejan Village, Pemalang Regency using qualitative research methods with data collection techniques using interviews, observations and questionnaires. The results showed that the Sarong Goyor Industrial Center can be used as a tourist village with local wisdom. One of the potentials is to have a unique and distinctive tourist attraction from the socio-cultural community, supported by being exported to the international market. However, there are still obstacles faced, namely the inadequate quality of human resources and also supporting infrastructure in terms of production and marketing. With this, it is very necessary to have an active role from various parties, both the local community and the government.
Pengaruh Kompetensi SDM, Kualitas Informasi Keuangan dan Locus Of Control Terhadap Kinerja UMKM dengan Pengambilan Keputusan Sebagai Variabel Intervening
Authors: Kristanto Rudi Suryo , Kus Suparwati Yohana , Atiningsih Suci , Nur Wahyuni Asri
Published: September 2022

This study aims to determine the effect of human resource competence, quality of financial information, and locus of control on the performance of MSMEs with decision making as an intervening variable at Lurik UMKM Centers in Pedan District and Batik Centers in Bayat District, Klaten Regency. The population in this study were the Lurik UMKM centers in Pedan District and the Bayat Batik Centers, which are the assistance of the Klaten Regency Cooperative and UMKM Service. The sampling technique used random sampling. Methods of data analysis using path analysis. The results of this study are: human resource competence and quality of financial information have an effect on decision making. Locus of control has no effect on decision making. HR competency has no effect on the performance of MSMEs. The quality of financial information and locus of control affect the performance of MSMEs and decision making affects the performance of MSMEs.
Manajemen Keuangan Rumah Tangga Menuju Mandiri Pangan
Authors: Nusi Arfan , Musran Melani , Dian Wahyu , Tute Anisa , Panigoro Setyo , Amelia Nurfitriyani , Basir Muhammad , Idrus Lolanda , Abd.Azis Basid , Ma'ruf Arman
Published: September 2022

This research aims to examine the household financial management of people who work as Vannamei Shrimp Farmers in building food independent in Mootinelo, North Gorontalo District. Using a qualitative research method with a descriptive study approach and the techniques of collecting data used are interviews, observations, and documentation. This research shows that the household financial management in Mootinelo, North Gorontalo district is divided into two. First, there are households that experience financial difficulties after being hit by bad weather that makes vanname shrimp stunted, then by the covid-19 pandemic. Second, there are households that are able to manage finances well even the conditions are not well. This second household is said to be at the food independent level
Analisis Pengaruh Activity Based Costing Terhadap Kinerja Keuangan Dan Kinerja Operasional Usaha Mikro, Kecil, dan Menengah (Umkm)
Authors: Sekarsari Asri , Nur Izzaty Khairina , Firmanto Firmanto , Pramesto Widya
Published: September 2022

The study aims to analyse the impact of the use of Activity Based Costing (ABC) on Micro, Small Medium Enterprises. The population in this study were manufacturing Micro, Small and Medium Enterprises located in Bulukerto District, Wonogiri Regency with a total of 200 manufacturing MSMEs. The sampling technique in this study used probability sampling and random sampling technique. The sample in this study stated 133 manufacturing SMEs in calculating the sample size using Slovin Sampling. The type of data in this study is quantitative, while the data source comes from primary data obtained from the result of the questionnaire. In this study, the data analysis technique used was Partial Least Squares (PLS) 3.0. The result of this indicate that on Activity Based Costing (ABC) variable has a direct effect on operational performance, the Activity Based Costing (ABC) variable has a direct effect on financial performance, the operational performance variable has a direct effect on financial performance, Activity Based Costing (ABC) on financial performance through operational performance has a direct effect, this effect can be seen in the original sample which shows positive result, the T-statistic and P-values shows significant result. In the mediation test, Activity Based Costing (ABC) through operational performance has no effect on financial performance, because in direct and indirect relationship it has the same result, namely positive and significant. So in the mediation test, the presence or absence of operational performance variables doest not affect Activity Based Costing (ABC) on financial performance.
Analisis Pengaruh Kinerja Keuangan Dalam Memprediksi Pertumbuhan Laba
Authors: Dindawati Dindawati , Rimawan M.
Published: September 2022

Debt to Equity Ratio (DER) is a solvency ratio describing the ratio of debt and equity in company funding while Total Asset Turn Over (TATO) is a ratio used to measure the turnover of all assets owned by a company so that the purpose of this study is to analyze the effect of Debt to Equity Ratio. (DER) and Total Asset Turn Over (TATO) on profit growth at PT. Astra Agro Lestari. Tbk. The research method used is an associative quantitative approach with secondary data sources. The population in this study is financial statement data at PT. Astra Agro Lestari, Tbk. The sample in this study was 10 years, 2010-2019 using purposive sampling technique. The data analysis tool used classical assumptions, multiple linear regression, and hypothesis testing (F test and T-test). This study concluded that the Debt to Equity Ratio (DER) had no significant effect on profit growth at PT. Astra Agro Lestari Tbk, Total Asset Turn Over (TATO) has no significant effect on profit growth at PT. Astra Agro Lestari Tbk and simultaneously Debt to Equity Ratio (DER) and Total Asset Turn Over (TATO) have no significant effect simultaneously on the growth of PT. Astra Agro Lestaril Tbk. This can be seen in the results of the F test that the calculated F-value is greater than the F-table value with a significant level greater than 0.05 (0.620> 0.05) so that Ha is rejected and Ho is accepted, meaning that there is no direct effect. between Debt to Equity Ratio (DER) and Total Asset Turn Over (TATO) for PT. Astra Agro Lestaril Tbk.
Analisis Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, Inflasi, dan Upah Terhadap Kemiskinan
Authors: Khaqiqi Moh Nur , Syaifudin Tsalis
Published: September 2022

The purpose of this study was to determine the effect of predetermined vaiables on poverty. And looking for solutions to deal with poverty cases in Pemalang Regency. This research is included in the type of quantitative research. This research uses secondary data from BPS Pemalang. This study uses the Least Squares multiple linear regression analysis method whit the Eviews statistical tool. The results of this study indicate that the probability value is 0.000148, this value is less than 0.05, which means that economic growth, HDI, inflation, and wages simultaneously affect poverty in Pemalang Regency. Partially the HDI, inflation, and wages variables have a significant effect on poverty, meanwhile, the economic growth variable has an insignificant influence on poverty. Therefore, poverty is not only about the economy but also about the quality of human resource.
Analisis Indeks Pembangunan Manusia (Ipm) Terhadap Kemiskinan Di Kalimantan Barat
Authors: Paizal Muhamad , Sahrul Sahrul , Sukmawati U.Sulia
Published: September 2022

Indonesia is a developing country, and poverty is an issue that is the focus of consideration. The issue of needs can be seen from the components that influence it. These elements combine sluggish economic development, a low human development index, and rising unemployment. Accordingly, this investigation is expected to determine the impact of the aforementioned factors. This study uses a quantitative methodology with an elucidation approach. The source of data in this test is secondary data, the data used in this test is data from 2017 â€“ 2020. This assessment plans to determine the effect of the human development index in West Kalimantan on poverty levels using time series data. The results of the estimation analysis show that the HDI variable has a negative and significant effect on the level of poor people in West Kalimantan, HDI affects Poverty by 18.6%, the HDI variable shows a significant value of 0.001 and is smaller than 0.05, therefore H0 is rejected and Ha is accepted. It can be concluded that HDI affects the poverty rate in West Kalimantan throughout 2017 â€“ 2020.
Perilaku Masyarakat Terhadap Kegiatan Arisan Simpan Pinjam Dalam Perspektif Islam
Authors: Awali Husni , Yamsiana Erika
Published: September 2022

The purpose of this study is to determine the motivation of the community in their involvement in the savings and loan â€œarisanâ€ and how this is in the view of Islamic Economics. In this study, researchers used a qualitative method with a descriptive approach. Sources of research information come from primary and secondary sources of information. The results of the study stated that the motivation of the people who participated in the savings and loan â€œarisanâ€ activity was as one of the storage containers and to get their money back in an easy way. In the view of Islamic economics, this gathering is permissible and not unlawful. Arisan can be said to be haram if there are aspects of tyranny, gharar (uncertainty/speculation), and usury, so that this kind of gathering is haram.
Mewujudkan Keunggulan Kompetitif Berbasis Gusjigang Melalui Pengembangan Sentra Bisnis Budaya
Authors: Rakhmawati Ita , Mukaromah Widia Faridatul , Rohmah Erina Musfiatul
Published: September 2022

The purpose of this study is to analyze how to realize a gusjigang based competitive advantage through the development of business and cultural centers as well as to analyze the supporting and inhibiting factors. This research data is primary data type with data collection is done through interviews. The results of this study indicate that efforts to develop business and cultural centers through the Jenang Gusjigang Museum have proven to be able to create competitive advantages for companies in the midst of similar business competition. The advantages of the jenang museum as a business and cultural center are not only on the economic side (marketable) but also able to present the social, educational and cultural side. The company's efforts in realizing competitive advantage are carried out through three aspects, which include creating quality products, superior human resources, and developing marketing networks through excellent service.
Pengaruh Keterampilan, Stres Kerja, Dan Lingkungan Terhadap Produktivitas Kerja Karyawan Muslim Pt. Daiwabo Garment Indonesia Pemalang
Authors: Muhayaroh Dyah , Asytuti Rinda
Published: September 2022

Employee productivity is important for the company, if productivity is high, the sustainability of the company will be guaranteed and vice versa. Work productivity can be influenced by various factors such as skills, job stress, and work environment. This research aims to determine how much influence the skills, work stress, and work environment have on the work productivity of the employees of PT. Daiwabo Garment Indonesia Pemalang. This study uses multiple linear regression analysis. The population in this study were employees of PT. Daiwabo Garment Indonesia, which is in factory one, totaling 673 employees. The sampling technique used was simple random sampling and determining the number of samples using the Slovin formula in order to obtain a total of 88 respondents. The collection method used a questionnaire. The results showed that partially the variables of skills, work stress, and work environment had a significant effect on the work productivity of the employees of PT. Daiwabo Garment Indonesia Pemalang. Simultaneously the variables of skills, work stress, and work environment have a significant effect on the work productivity of the employees of PT. Daiwabo Garment Indonesia Pemalang.
Faktor Keputusan Pelanggan dalam Pemilihan Hotel Syariah
Authors: Lestari Siti Yuni , Guritno Agung
Published: September 2022

The purpose of the study was to determine the effect of service quality, facilities, location, price, and the application of Islamic business ethics on the decision to stay at Syariah Hotel Solo. This research is a quantitative research using primary data. The method of data collection was done through questionnaires distributed to Syariah Hotel Solo customers. The sample used in this study were 100 respondents with purposive sampling technique. The data obtained were processed with SPSS. This analysis uses instrument test, multiple linear regression test, t test, f test,  test, and classical assumption test. Based on the results of the T test the quality of service, facilities, and location have no effect on the decision to stay, while the price and the application of Islamic business ethics have a positive and significant effect on the decision to stay. The results of the F test show that the quality of service, facilities, location, price, and the application of Islamic business ethics simultaneously have a significant positive effect on the decision to stay.
Peran Return on Asset dalam Memoderasi Hubungan Biaya Operasional Pendapatan Operasional, BI Rate, dan Capital Adequacy Ratio Terhadap Persentase Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah di Indonesia
Authors: Anggreani Wahyu Putri , Rohman Taufikur
Published: September 2022

This study to determine the role of Return On Assets (ROA) in the relationship between Operational Costs from Operating Income (BOPO), BI Rate, and Capital Adequacy Ratio (CAR) to the percentage of profit sharing on mudharabah deposits at Islamic Commercial Banks in Indonesia at 2015-2019 period. This study uses field research with a quantitative approach to Islamic commercial banks registered with the Financial Services Authority as the population in the form of panel data. This study uses multiple linear regression testing techniques. The results showed that the BOPO and BI Rate showed that this variable had no significant positive effect on the percentage of profit sharing for mudharabah deposits. CAR shows that this variable has a negative and significant effect on the percentage of profit sharing for mudharabah deposits. Based on the Moderated Regression Analysis (MRA) test, the results show that ROA can moderate the relationship between the BOPO variable and the percentage of profit sharing for mudharabah deposits. ROA cannot moderate the relationship between the BI Rate variable and the CAR variable on the percentage of profit sharing for mudharabah deposits.
Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi
Authors: Prawestri Adhelia Desi , Bambang Setyobudi Iriyanto  , Negina Kencono Putri
Published: September 2022

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional  ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.
Faktor-Faktor Yang Mempengaruhi Tingkat Sustainability Report Dalam Pengungkapan Informasi Laporan Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks
Authors: Winarto Wahid Wachyu Adi , M. Arif Kurniawan  , Fitri Arini
Published: September 2022

This study aims to examine the factors that can affect the level of sustainability reporting on Islamic companies listed on the Jakarta Islamic Index. Sampling using purposive sampling. The number of observations that are of concern to this study are 55 observations from 2017 to 2021. The data were analyzed using linear regression analysis. Empirical test results show that profitability affects the sustainability report, leverage affects the sustainability report, company size affects the sustainability report and firm value affects the sustainability report.
Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia
Authors: Pangesti Ervina Tri , Pramono Nugroho Heri
Published: September 2022

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, dewan komisaris independen, ukuran perusahaan, kecukupan modal, dan Islamic governance score terhadap pengungkapan Islamic Social Reporting. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 36 data pengamatan. Metode analisis yang digunakan dalam penelitian ini adalah analisis linier berganda yang diolah menggunakan Eviews 11. Hasil penelitian menunjukkan bahwa profitabilitas, dewan komisaris independen, dan kecukupan modal tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sedangkan ukuran perusahaan dan Islamic governance score berpengaruh positif terhadap pengungkapan Islamic Social Reporting.
Potensi Efektivitas Pupuk Bersubsidi Dalam Peningkatan Perekonomian Masyarakat Tani
Authors: Ikhlas Sah
Published: September 2022

Jetak Kidul is a village geographically surrounded by agriculture, especially rice farming. So itâ€™s not a taboo if most of the people there still work as farming communities and depend on them for their livelihoods. However, in cultivating agriculture, the farming community of Jetak Kidul village is often constrained by costs due to their relatively weak capital strength. And to try to solve the problem, the order issued a policy of subsidized fertilizer which is expected to help farming communities. Therefore, the author will conduct a study which aims to analyze the potential effectiveness of the level of satisfaction of the farming community with the subsidized fertilizer program and find out how the effect of the subsidized fertilizer program on the economy of the farming community in the village of Jetak Kidul. The result of this research is that subsidized pupup has the potential for effectiveness in improving the communityâ€™s economy. As long as the indicators used in the study are all met.
Konsep Maqamat menurut Syekh Nawawi Al-Bantani dalam Kitab Salalim Al-Fudala
Authors: Priyanto Aris
Published: September 2022

Maqamat adalah tingkatan seorang hamba dihadapan Allah dalam hal ibadah dan  latihan-latihan (riyaá¸ah) jiwa yang dilakukannya. Maqamat juga terdapat dalam kitab Salalim Al-Fuá¸ala karya Syekh Nawawi Al-Bantani. Keberadaan maqamat sangat penting dalam perjalanan spiritual seorang salik untuk bisa sampai kepada Allah dan menjadi kekasih-Nya. Dengan latar belakang tersebut, maka penelitian ini bertujuan untuk: 1). mengetahui konsep maqamat Syekh Nawawi al Bantani dalam kitab Salalim Al-Fuá¸ala; 2). mengetahui maqam-maqam yang terdapat dalam Kitab Salalim Al-Fuá¸ala. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan menggunakan analisis deskriptif. Hasil penelitian ini menunjukkan bahwa Syekh Nawawi Al-Bantani memahami maqamat sebagai sebuah wasiat yang harus dijaga dan diamalkan oleh seorang salik. Sedangkan maqamat menurut Syekh Nawawi Al-Bantani dalam kitab Salalim Al-Fuá¸alaâ€™ adalah tahapan-tahapan yang harus dilalui oleh seorang salik untuk sampai kepada Allah dan menjadi kekasih-Nya dengan cara menjaga dan mengamalkan sembilan wasiat. Sembilan wasiat tersebut menurutnya adalah taubat, qanaâ€™ah, zuhud, belajar ilmu syariâ€™at, menjaga ibadah sunnah, tawakal, ikhlas, uzlah, dan menjaga waktu. Selain itu, ada tiga macam maqam yang ditawarkan Syekh Nawawi Al-Bantani dalam kitab Salalim al-Fuá¸ala yang tidak terdapat dalam macam-macam maqam para tokoh sufi lainnya. Ketiga macam tersebut antara lain; belajar ilmu syariâ€™at, menjaga ibadah sunnah, dan menjaga waktu. Sehingga ketiga tersebut akhirnya menambah jumlah maqamat yang ada dalam disiplin ilmu tasawuf, dimana ketiga maqam tersebut tidak ditemukan dalam konsep maqamat para tokoh sufi lainnya.
Makna Tarian Sufi Perspektif Komunitas Tari Sufi Dervishe Pekalongan
Authors: Nugroho Slamet
Published: September 2022

Spiritual dance has a deep meaning. One of the Sufi dancers from Dervishe Pekalongan revealed that there are many meanings contained in the dance, one of which is love. The dancer must present love in his heart and in every breath only for Allah, from feelings of love it is hoped that all Sufi dancers can accept and live all life in the world with great love for Allah. Based on this, it is studied about the Meaning of Sufi Dance from the Perspective of the Sufi Dance Community Dervishe Pekalongan. This research is a type of qualitative research. The main target of the research is how to implement the meaning of Sufi dance in the daily life of the Sufi Dance community of Dervishe Pekalongan. The results show that in Sufi dances there are attributes used by the dancers and the movements they perform, including: Sikke, tennur, black belt, and Khuff. The meaning of Sufi dance in the perspective of the Sufi dance community of Dervishe Pekalongan consists of two descriptions, namely the meaning of the attributes and the meaning of the movement.
Makna Ritual Dalail Al-Khairat bagi Pelaku Usaha Batik di Masjid Ar-Rahman Kradenan Kota Pekalongan
Authors: Fitri Irfan Miftahul
Published: September 2022

The phenomenon of the emergence of spiritual excitement among batik business actors is a symptom due to economic influences, the search for peace of life, desire for a better life, as a support for smooth business and so on. This is a phenomenon of urban Sufism which is marked by the emergence of assemblies of dhikr and shalawat in urban areas. This study aims to determine the background and meaning of the Dalail Al-Khairat Tradition at the Ar-Rahmah Mosque for Batik Businesses at the Ar-Rahmah Kradenan Mosque, Pekalongan City. This type of research is a qualitative method with a phenomenological approach. Data collection techniques in this study used interviews and direct observation. All data were analyzed using descriptive analysis method. The results of the study show that the Jama'ah who follow the Dalail Al-Khairat tradition at the Ar-Rahmah Kradenan mosque consist of various groups, but are dominated by batik businesses in the city of Pekalongan and its surroundings. They come to the Ar-Rahmah mosque with various background problems experienced, such as family encouragement, love to read prayers, environmental factors, desire to live a better life, so that business runs smoothly, and get intercession from the Prophet Muhammad SAW. The Dalail Al-Khairat tradition at the Ar-Rahmah Kradenan mosque provides a lot of meaning for batik business actors who regularly participate in these activities. The meanings obtained when following the Dalail Al-Khairat tradition include peace of mind, sharing, discipline, blessing and the emergence of a sense of mahabbah.
Forgiveness Therapy in Developing Subjective Well-Being of Homosexual Clients at Yayasan Peduli Sahabat Cibinong Bogor
Authors: Maulana Muhammad Fikri
Published: September 2022

A homosexual has many problems in his life, including confusion of self-identity and social intolerance from the environment, because many people put aside human values â€‹â€‹in viewing the reality of homosexuals, so that society gives all â€œstampsâ€, such as homosexuals as pathological, anomaly, or abnormal. . This study aims to find out more about forgiveness therapy as a form of developing subjective well-being of homosexual clients at â€œYayasan Peduli Sahabat Cibinong Bogorâ€. The research method used in this study is a qualitative research method. The type of research used is field research. Researchers went directly to the research site at Yayasan Peduli Sahabat Cibinong Bogor in obtaining data and engaging with the subject directly. The primary data sources in this study were counselors or client companions, and homosexual clients at the Peduli Sahabat Foundation. The data collection technique was done by interview, observation, and documentation. The data that has been obtained is then analyzed descriptively using the Miles and Huberman interactive model which consists of data reduction, data presentation, and verification. The results showed that the subjective well-being of homosexual clients at Yayasan Peduli Sahabat experienced a good development of conditions after using forgiveness therapy. This is marked by a state of cognition or a new perspective on himself, which initially homosexual clients were unable to take lessons, considered failure, humiliation, but now they have changed such as being able to take lessons, the meaning of life, and life satisfaction.
Konstruksi Kebahagiaan dalam Pandangan al-GhazÄlÄ«: Antara MisykÄh, KÄ«myÄâ€™ dan Miâ€˜yÄr
Authors: Ghozali Mahbub , Dewi Chandra Kartika
Published: September 2022

The construction of happiness in al-GhazÄlÄ«â€™s view is unique than a concept of happiness in the other Sufismâ€™s though which are more directed to the happiness of the hereafter. Al-GhazÄlÄ« gives the view that the happiness of the hereafter can only be achieved if the happiness of this world has been fulfilled. This study aims to find the process and transformation of happiness achieved in the world to form happiness in the hereafter. To achieve this goal, this study uses a qualitative method with a content analysis tool. This study shows that the achievement of happiness starts from the most basic structure, namely the body as a foothold (misykÄh). The body with all its body parts doing what is beautiful actions and in accordance with sharia. This action will lead to happiness in the world. However, the actions of the body parts are controlled from within by the heart in synergy with the mind as the source of knowledge. The synergy of both of them maintain the stability of actions so that they do not deviate from the standards (miâ€™yÄr) that are determined until they are transformed into happiness in the hereafter with maâ€™rifah Allah (seeing the God).
Konsep Nafsu Dalam Kontruksi Cerita Dewaruci
Authors: Mustakharoh Fajriatul
Published: September 2022

Javanese society is known to be very symbolic, having an extraordinary way of meaning and conveying its moral-ethical teachings. This is inseparable from the rich combination of values â€‹â€‹recorded in history that have helped shape the personality of the Javanese people. One of the most significant influences is Islam, which was brought and buried by Walisongo through a very humanist-innovative-creative process of Islamization, thus making Islam embraced without going through an expansive path that is sometimes intimidating. The media chosen was wayang with an extraordinary storyline modification so that it could bring the Javanese people lighter and entertained in understanding Islamic values. Meanwhile, Dewaruci's story is a good example of how Walisongo explained the concept of lust to ordinary Javanese people at that time. This research includes library research using descriptive analysis. The data is obtained by reviewing, tracing, documenting, describing and analyzing the required literature. The results of this study indicate that Bima's meeting with the five Bayu who were none other than himself, then was able to bring him to Dewaruci. Dewaruci itself is the personification of sangkan paraning dumadi (the place of origin of creation) which symbolizes the authenticity and purpose of life, namely Allah SWT.
Contemporary Zakat Literacy As A Zakat Therapy Method
Authors: Maisyal Nurul
Published: September 2022

The study aims to explain that contemporary zakat literacy is able to become one of the methods of zakat therapy, considering the results of the zakat literacy index conducted by the BAZNAS strategic study center related to public understanding of zakat, in general, are still at a moderate level and very low in advanced understanding including in understanding related to contemporary zakat. Contemporary zakat has the potential to be utilized in the benefit of the existing mustahiq zakat, considering the various kinds of contemporary zakat. The more muzakki who spend their wealth to pay zakat, the more mustahiq zakat that can be eradicated from poverty too. The study used a qualitative descriptive approach. The results of this study indicate that a person's level of understanding regarding contemporary zakat greatly influences the potential for greater zakat, so that contemporary zakat literacy can become one of the methods of zakat therapy. Contemporary zakat literacy can be a therapy for prospective muzaki to carry out zakat obligations from something that they do not know much about the existence of contemporary obligations on assets. Zakat therapy makes a person calm, feel the blessing of wealth and is able to cleanse the soul from all kinds of heart diseases. Zakat awareness is raised by carrying out zakat literacy, especially contemporary zakat literacy so that more people understand the contemporary concept of zakat and pay zakat sincerely and wholeheartedly.
Upaya Santri Miftahul Qiroâ€™ah Melawan Covid-19 dengan Berkhalwat
Authors: Sarja Sarja
Published: September 2022

Awal Tahun 2020 terjadi krisis kesehatan bagi Indonesia. Semua manusia merasa khawatir akan terpapar covid-19. Dibutuhkan kerendahhatian dari seluruh elemen masyarakat untuk menyerahkan penanganan pandemi Covid-19 kepada para ahli di bidangnya, termasuk juga penyerahan diri manusia kepada Sang Pencipta covid-19, yaitu Allah s.w.t. Selalu ada sikap-sikap non-ilmiah yang harus dilakukan oleh masyarakat luas dalam menghadapi suatu kondisi tertentu (pandemi Covid-19) sebagai konstruksi berpikir untuk memahami pandemi tersebut. Upaya yang dilakukan oleh santri di pondok pesantren Miftahul Qiroâ€™ah Bojong Mengger Ciceungjing Ciamis untuk memberikan rasa damai, tenang, tidak panik dalam menghadapi kondisi ini adalah dengan pendekatan khalwat. Penelitian ini menggunakan metode deskriptif kualitatif. Peneliti langsung turun ke lapangan untuk mengetahui kondisi objek yang alamiah, yaitu aktivitas para santri melakukan khalwat di pondok pesantren Miftahul Qiroâ€™ah. Hasil penelitian menunjukkan bahwa dalam melawan covid-19 di pondok pesantren Miftahul Qiroâ€™ah adalah dengan menggunakan dua cara pendekatan. Pertama, melalui pendekatan spiritual dengan melakukan khalwat, yaitu semua santri mengasingkan diri di pesantren dengan memfokuskan mendekatkan diri kepada Allah. Kegiatan tersebut mencakup pemaknaan nilai-nilai kemanusiaan yang non material, seperti kebenaran, kebaikan, keindahan, kesucian dan cinta, rohani, kejiwaan sepi dari hiruk pikuk dunia. Kedua, pendekatan dengan secara medis yaitu mengikuti protokol kesehatan dari pemerintah yang terdiri atas 5M. Semua santri melakukan cuci tangan, menggunakan masker, menjaga jarak, menjauhi kerumunan, dan mengurangi mobilitas.
Relevansi Konsep Neurosains Spiritual Taufiq Pasiak terhadap Psikoterapi Sufistik
Authors: Fitriani Hermala , Abdullah Zuhair
Published: September 2022

Taufiq Pasiak merupakan seorang ilmuwan neurosains Indonesia yang berhasil memetakan sirkuit spiritual pada otak ketika seseorang mengalami pengalaman spiritual. Aktivitas spiritual menjadi media penyembuhan pada proses psikoterapi sufistik untuk menyembuhkan penyakit fisik maupun mental seseorang. Atas dasar itu, penelitian ini bertujuan untuk  mengetahui konsep neurosains spiritual menurut pemikiran Taufiq Pasiak, dan mengetahui relevansi konsep neurosains spiritual tersebut terhadap proses penyembuhan pada psikoterapi sufistik. Penelitian ini merupakan penelitian studi pustaka. Pengumpulan data dilakukan menggunakan metode dokumentasi. Sumber data utama berasal dari buku-buku dan karya Taufiq Pasiak, sementara sumber data pendukung berasal dari referensi-referensi yang sesuai dengan topik pembahasan. Data yang telah diperoleh kemudian dilakukan analisis menggunakan metode deskriptif. Hasil penelitian ini menyimpulkan bahwa konsep neurosains spiritual menurut Taufiq Pasiak merupakan sebuah kajian untuk melihat spiritualitas manusia dari perspektif kesehatan dan kedokteran dengan pendekatan ilmu otak. Taufik Pasiak berhasil memetakan empat komponen otak yang bekerja ketika seseorang melakukan aktivitas spiritual yang disebut sebagai operator neurospiritual (ONS). Selain itu, hasil penelitian ini menunjukkan bahwa terdapat relevansi antara neurosains spiritual dan psikoterapi sufistik yang berupa aktivitas zikir, shalat, puasa, membaca shalawat, dan berdoa. Pada saat melakukan aktivitas psikoterapi sufistik terdapat sirkuit otak yang bekerja pada bagian korteks prefrontal, area asosiasi, sistem limbik, dan sistem saraf otonom yang juga berpengaruh terhadap kesehatan.