bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tinjauan Etika Bisnis Islam terhadap Jual Beli Parfum Refill (Isi Ulang) di Kecamatan Bandung Kulon
Authors: Oktaviani Anisa , Rizki Febriadi Sandy , Eprianti Nanik 
Published: February 2023

Abstract. One of the forms of muamalah is sale and purchase, sale and purchase is the transfer of ownership over a thing by mutual agreement. The law of Allah is the law of all things. The practice in the field is to sell refill perfumes that are irresponsible to the consumer. The purpose of this study was to find out the practice of buying and selling refill perfumes in West Bandung and analyze the Islamic Business Ethics Review Against Buying and Selling Refill Perfumes in West Bandung. This research method is qualitative and uses field research. Data collection techniques are through observation and interviews. And the data analysis techniques used are empirical. The result of this study is that there are shops that are not responsible towards consumers, this is not in line with the Islamic business ethics principle of Responsibility. And every perfume store does not list the contents of the perfume it sells.
Abstrak. Salah satu bentuk muamalah adalah jual beli, jual beli adalah memindahkan hak milik terhadap benda dengan akad saling mengganti. Jual beli telah diatur dalam islam yang meliputi rukun, syarat dan bentuk jual beli yang diperbolehkan dan dilarang. Praktek di lapangan terdapat jual beli parfum refill (isi ulang) yang tidak bertanggung jawab terhadap konsumen yakni tidak mencantumkan komposisi dalam parfum. Tujuan penelitian ini untuk mengetahui Praktek jual Beli Parfum Refill (Isi Ulang) di Kecamatan Bandung Kulon dan menganalisis Tinjauan Etika Bisnis Islam Terhadap Jual Beli Parfum Refill (Isi Ulang) di Kecamatan Bandung Kulon. Metode penelitian ini adalah kualitatif dan menggunakan field research (lapangan). Teknik pengumpulan data yaitu dengan cara observasi dan wawancara. Dan teknik analisis data yang digunakan adalah empiris. Hasil dari penelitian ini adalah terdapat toko yang tidak bertanggung jawab terhadap konsumen hal ini tidak sesuai dengan prinsip etika bisnis Islam yaitu prinsip Tanggung Jawab. Serta setiap toko parfum refill (isi ulang) tidak mencantumkan kandungan yang terdapat dalam parfum yang dijual hal tersebut tidak sesuai dengan prinsip etika bisnis Islam yaitu prinsip Kebenaran: kejujuran dan kebajikan.
Tinjauan Akad Mudharabah tentang Bagi Hasil Pendapatan Parkir
Authors: Muhammad Risandi Lampah  , Agus Putra Panji Adam , Anshori Arif Rijal 
Published: February 2023

Abstract. mutual agreement. Based on the discussion in the background of the problem above, the author tries to narrow the discussion in this discussion into a number of questions as follows: How is the implementation of the mudharabah agreement regarding profit sharing for the management of the parking lot at the Jikomalamo beach tourist attraction in Ternate? How is the analysis of mudharabah contract payments regarding parking revenue sharing at Jikomalamo beach, Ternate? The research method used in the preparation of this study was descriptive analytical, and data collection used field research methods. Data collection was by means of observation, interviews, and literature studies. Data analysis techniques used qualitative. The results of the study show that the implementation of parking profit sharing at JikomalamoTernate Beach is not in accordance with the agreement, where the parking manager does not provide results to the land owner. Then from the profit sharing practice in the mudharabah contract it is not in accordance with sharia principles because there is no clarity from the parking manager, resulting in Gharar in terms of profit sharing.
Abstrak. kesepakatan bersama. Berdasarkan pembahasan pada latar belakang masalah di atas, penulis mencoba mempersempit pembahasan dalam pembahasan ini menjadi beberapa pertanyaan sebagai berikut: Bagaimana pelaksanaan akad mudharabah tentang bagi hasil pengelolaan tempat parkir di Objek wisata pantai jikomalamo di ternate? Bagaimana analisis pembayaran akad mudharabah terkait bagi hasil parkir di pantai Jikomalamo Ternate? Metode penelitian yang digunakan dalam penyusunan penelitian ini adalah deskriptif analitis, dan pengumpulan data menggunakan metode penelitian lapangan. Pengumpulan data dilakukan dengan cara observasi, wawancara, dan studi literatur. Teknik analisis data yang digunakan kualitatif. Hasil kajian menunjukkan bahwa pelaksanaan bagi hasil parkir di Pantai JikomalamoTernate tidak sesuai dengan kesepakatan, dimana pengelola parkir tidak memberikan hasil kepada pemilik lahan. Kemudian dari praktek bagi hasil dalam akad mudharabah tidak sesuai dengan prinsip syariah karena tidak ada kejelasan dari pihak pengelola parkir sehingga terjadi gharar dalam hal bagi hasil.
Analisis Fiqih Muamalah Terhadap Komersialisasi Kulit Hewan Qurban Sebagai Bahan Baku Industri
Authors: Muhammad Arya Naufal Saleh  , Asep Ramdan Hidayat  , Popon Srisusilawati  
Published: February 2023

Abstract. One of the phenomena that occurs in the Garut Regency area is the sale and purchase transaction of sacrificial animal skins, the transaction made is a transaction between the qurban committee and a leather tanning company. The purpose of this research is to analyze how the commercialization of sacrificial animal skins in Pt. Garut Makmur Perkasa, to analyze the muamalah fiqh review of the Commercialization of qurban animal skins.The research method used qualitative empirical approach. Data collection techniques, observation, and interviews.The results of the study show that the sale and purchase of the skins of sacrificial animals is prohibited if the person carrying out the transaction is the person making the sacrifice. Muamalah fiqh analysis of the commercialization of Sacrificial animal skins at Pt Garut Makmur Perkasa is in accordance with the pillars and terms of sale and purchase. Sale and purchase transaction of sacrificial animal skins at Pt. Garut Makmur Perkasa is carried out between the production staff and the local qurban committee.

Abstrak. Salah satu fenomena yang sering terjadi di wilayah Kabupaten Garut adalah transaksi jual beli kulit hewan qurban, transaksi yang dilakukan merupakan transaksi antara panitia qurban dan perusahaan penyamakan kulit. Tujuan Penlitian ini untuk menganalisis bagaimana Komersialisai kulit hewan qurban di Pt. Garut Makmur Perkasa, untuk menganalisis tinjauan fiqih muamalah terhadap proses Komersialisai kulit hewan qurban.Metode Penelitian yang digunakan kualitatif pendekatan empiris. Teknik pengumpulan data observasi, dan wawancara. Hasil penelitian menunjukkan jual beli kulit hewan qurban hukumnya terlarang apabila yang melaksanakan transaksi tersebut adalah orang yang berkurban. Analisis fiqih muamalah terhadap komersialisasi kulit hewan qurban pada Pt Garut Makmur perkasa sudah sesuai dengan rukun dan syarat jual beli. Transaksi jual beli kulit hewan qurban pada Pt. Garut Makmur Perkasa terjadi antara staff produksi dan panitia qurban setempat.
Mekanisme Penyelesaian Pembiayaan Bermasalah Pada Akad Murabahah (Studi Pada PT. BPRS Tanmiya Artha Kediri)
Authors: Hariyanti Sri , Noviana Dini , Assyafik M. Yaskiyan 
Published: February 2023

The development of the Islamic economy has recently begun to show a significant increase in Indonesia and the world. This is marked by the emergence of many Islamic banks, as well as Islamic rural banks. PT. BPRS Tanmiya Artha Kediri, which is one of the BPRS in the City of Kediri, has carried out Islamic financing as is done by other Islamic banks, but only serves murabahah financing. In the implementation of PT. BPRS Tanmiya Artha Kediri has experienced problems in the form of murabahah financing.
This study aims to determine the factors that cause problematic murabahah financing and to determine the mechanism for resolving problematic murabahah financing contracts at PT. BPRS Tanmiya Artha Kediri. In this study, a qualitative descriptive method was used to analyze and describe the object under study. The results of this study conclude that the factors causing problematic financing in murabahah contracts are internal factors and external factors, then the mechanism for resolving problematic financing in murabahah contracts is by billing according to existing SOPs by providing SP 1,2 and 3, in a persuasive way (family), then By way of rescheduling (re-scheduling) which is to provide relief to customers by changing the customer's payment schedule, namely by extending the payment schedule or time period.
PENGEMBANGAN MODUL MATEMATIKA BERBASIS CERITA BERGAMBAR DAN BERKARAKTER RASA PEDULI SOSIAL
Authors: Rahmanita Fika 
Published: February 2023

<p>Penelitian ini bertujuan untuk menghasilkan modul pembelajaran matematika berbasis cerita bergambar dan berkarakter rasa peduli sosial. Penelitian ini mengkaji pengembangan bahan ajar berupa modul matematika SMP berbasis cerita bergambar dan berkarakter rasa peduli sosial. Cerita bergambar merupakan media dalam menyampaikan informasi berupa materi pembelajaran matematika materi perbandingan. Rasa peduli sosial merupakan karakter yang harus dimiliki untuk dapat menjalankan hidup bermasyarakat sebagai makhluk sosial. Proses pengembangan modul ini mengadaptasi model yang dikemukakan oleh Thiagarajan, Semmel dan Semmel. Model 4D melalui 4 tahap yaitu <em>define, design, develop, </em>dan <em>disseminate</em>. Pada penelitian ini modul dikembangkan dengan tahap <em>define, design</em> dan <em>develop</em>. Pada tahap <em>define</em> ditetapkan dan didefinisikan syarat-syarat pembelajaran. Tahap <em>design</em> peneliti mempersiapkan prototipe perangkat pembelajaran. Tahap <em>develop</em> dihasilkan perangkat pembelajaran yang sudah direvisi berdasarkan masukkan para pakar. Hasil penelitian menunjukkan bahwa pengembangan modul matematika berbasis cerita bergambar berkarakter rasa peduli sosial valid dan baik. Hasil penelitian menunjukan kelayakan bahan ajar berbasis cerita bergambar dan berkarakter rasa peduli sosial pada materi perbandingan untuk siswa SMP yang dikembangkan.</p><p class="AfiliasiCxSpFirst"><strong> </strong></p><p class="Afiliasi"><strong><em>Abstract</em></strong></p><em>This study aims to produce a mathematics learning module based on picture stories and social care behavior. This study examines the development of teaching materials in the form of story-based junior high school mathematics modules with social care behavior. Picture stories are a medium for conveying information in the form of comparative mathematics learning materials. A sense of social care is a character that must be possessed to be able to live in society as a social being. The process of developing this module adapts the model put forward by Thiagarajan, Semmel, and Semmel. The 4D model goes through 4 stages, namely define, design, develop, and disseminate. In this study, the module was developed using the define, design, and developing stages. At the define stage, the learning requirements are determined and defined. In the design phase, the researcher prepares a prototype of the learning device. The development stage produces learning tools that have been revised based on input from experts. The results showed that the development of a picture story-based mathematics module with a sense of social care was valid and good. The results of the study showed the feasibility of teaching materials based on picture stories and the character of a sense of social care in the developed comparison materials for junior high school students.</em>
Apple Juice to Reduce Total Cholesterol Level in Women Over 40 Years Old
Authors: Tulummah Muallima , Sulistiyowati Retno , Ritma Dhanti Kurnia 
Published: February 2023

Cholesterol is a fatty substance in the human body’s cells. A person who has high cholesterol levels may develop coronary heart disease (CHD), which increases their risk of developing atherosclerosis. Due to pregnancy, hormonal, and menopausal reasons, women over the age of 40 are more likely to have elevated cholesterol levels than younger women. Apples' fiber content has been shown to reduce blood cholesterol levels. This study aimed to determine the effect of apple juice on cholesterol levels. A pretest-posttest group design with a pre-experimental methodology was used in this study. 38 women between the ages of 40 and 66 made up the sample of this study. Every morning for seven days, respondents received apple juice. The study was carried out in August 2020. According to this study, apple juice has a positive effect in lowering total cholesterol levels. Prior to receiving apple juice, the mean total cholesterol level was 226.68 17.230 mg/dL, while the mean cholesterol level after apple juice treatment was 184.39 13.771 mg/dL. Total cholesterol levels before and after receiving apple juice are known to differ by 42.29 mg/dL. The Paired T-Test analysis of the data revealed a value of P = 0.000 (P 0.05), indicating that there was an effect of giving apple juice on lowering respondents' total cholesterol levels.
Characterization And Selection Of Cross Lines F2 Inpari 4 X Red Local Rice Toraja Pare Lea (Oryza sativa L.)
Authors: Parari Trisday Yiin , Limbongan Y , Samboan Samboan 
Published: February 2023

Perbaikan varietas tanaman padi di daerah dataran tinggi sangat penting dilakukan mengingat tingginya pengaruh suhu rendah terhadap penurunan hasil, selain produksi mutu varietas perlu menjadi pertimbangan dalam kegiatan pemuliaan tanaman, sehingga dilakukan seleksi F2 keturunan persilangan padi lokal merah Toraja Pare Lea x Inpari 4. Penelitian bertujuan untuk memilih galur F2 hasil persilangan Pare Lea x Inpari 4 untuk mendapatkan karakter yang unggul dari indukanya. Penelitian dilaksanakan di lahan sawah Fakultas Pertanian, Kecamatan Tallunglipu, Kabupaten Toraja Utara. Tempat penelitian berada pada ketinggian sekitar 750 m dpl yang dilaksanakan pada bulan Maret 2019 hingga Juli 2019. Penelitian ini menggunakan benih F1 hasil persilangan antara Pare Lea x Inpari 4. Penelitian ini menggunakan metode seleksi Single Seed Discent (SSD). Karakter yang diamati yaitu berupa karakter kualitatif dan kuantitatif hasil. Hasil penelitian menunjukkan keragaman karakter generasi F2 sangat tinggi yaitu tinggi tanaman rata-rata galur (115 - 150 Cm), jumlah anakan produktif (17 – 24), umur panen (120 – 145 HSS), jumlah gabah bernas per malai (236), bobot gabah bernas per rumpun (126.7-143.6 g) dan warna beras merah (80%). karakter yang berkorelasi positif tertingggi terhadap peningkatan produksi (bobot gabah bernas per rumpun) adalah karakter jumlah gabah bernas per malai (0.71), jumlah anakan produktif (0.67), bobot 1000 biji (0.25), dan panjang malai (0.24).
Kinerja Penyuluh Pertanian dalam Pelaksanaan Program Komando Strategis Pembangunan Pertanian (Kostratani) di Kabupaten Sragen
Authors: Kinasih Tika Sekar , Widiyanto Widiyanto , Suminah Suminah 
Published: February 2023

Program Kostratani merupakan salah satu kegiatan pembangunan pertanian yang ada di tingkat kecamatan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja penyuluh pertanian dalam pelaksanaan program Kostratani di Kabupaten Sragen. Subjek dari penelitian ini adalah seluruh penyuluh pertanian di Kabupaten Sragen yang merupakan pegawai negeri yaitu sebanyak 54 orang, penentuan subjek penelitian dilakukan dengan metode sensus. Penelitian ini menggunakan metode kuantitatif dengan teknik survei. Analisis data yang dilakukan adalah dengan menggunakan analisis deskriptif dan uji regresi linear berganda. Hasil dari analisis menunjukkan bahwa kinerja penyuluh pertanian di Kabupaten Sragen dalam pelaksanaan program Kostratani berada pada kategori cukup baik. Faktor-faktor berpengaruh secara signifikan terhadap kinerja penyuluh pertanian di Kabupaten Sragen sebesar 19,5% pada tingkat signifikansi α=5%.
Kata kunci : Penyuluh Pertanian, Kinerja, Kostratani
What Drives Students' Intentions to Pursue an Accounting Career? Examining The Theory of Planned Behavior (TBP)
Authors: Cruz Racquel Untalan 
Published: February 2023

This paper investigates what drives undergraduate accounting students’ goals to take up accountancy profession someday and be able to attain a Certified Public Accountant (CPA) qualification. The study utilizes a survey methodology and relies heavily on questionnaires as a tool for gathering data from the respondent population. To examine the study objectives, a descriptive statistics and multiple regression analysis methods were used on a total of 104 undergraduate accounting students from Far Eastern University Manila, Philippines. Examining what drives students' intentions to pursue an accounting career or perceive a career in professional accounting is important in this context. As a result, this research attempts to: 1. Investigate the key elements affecting decision of students to choose a career as an accountant 2. Establish relationship between the characteristics affecting university students' profession choices and their desire to remain in one field 3. Evaluate the perception of accounting students towards professional licensure examination in accountancy. Majority of the respondents were considering and pursuit of accounting careers undoubtedly with 56.73%. Moreover, many of them are in the third-year level and fourth year level who have the intention to pursue accounting career with 96.15%.
Oil palm Analisis Capaian ISPO (Indonesian Sustainable Palm Oil) Perkebunan Kelapa Sawit Pola Swadaya di Kabupaten Rokan Hulu
Authors: Sari Mifta Intan Sari 
Published: February 2023

Oil palm is one of the leading plantation commodities in Indonesia. The advantages of palm oil make Indonesia the most significant producer and exporter of palm oil in the world. The high global and international market demand for environmentally-friendly palm oil is one of the reasons for the Indonesian government to implement the ISPO (Indonesian Sustainable Palm Oil) policy in 2011. The ISPO is the standard set by the Indonesian government for sustainable oil palm plantations. The ISPO certification must be made by all oil palm plantation merchants. This study aims to determine the achievements of implementing ISPO certification on independent oil palm smallholders in Rokan Hulu by looking at some of the principles in ISPO certification, namely plantation legality, plantation organization and management, environmental management and monitoring, and sustainable business improvement. This research was conducted in one of the districts in Riau Province, namely Rokan Hulu. The results of this study show that independent oil palm smallholders in Rokan Hulu are still unable to implement the best standards for oil palm plantations following the principles and criteria contained in ISPO certification.

Keywords : ISPO, Oil palm, Replanting
Pengaruh Leverage, Kebijakan Deviden, Dan Likuiditas Terhadap Keputusan Hedging Pada Perusahaan Badan Usaha Milik Negara (BUMN) Sub Sektor Kontruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021
Authors: Rosalin Feronika , Kurniati Echi , Mardiyyah Pratiwi Nurul 
Published: February 2023

ABSTRAK

Keputusan hedging adalah suatu keputusan yang diambil perusahaan untuk melindungi nilai perusahaan dari risiko perubahan kurs. Faktor yang menentukan keputusan hedging adalah leverage, kebijakan deviden, dan likuiditas. Penelitian ini bertujuan untuk mengamati perkembangan dan faktor yang mempengaruhi serta melihat pengaruh leverage, kebijakan deviden, dan likuiditas terhadap keputusan hedging secara parsial dan simultan pada perusahaan Badan Usaha Milik Negara subsektor kontruksi bangunan yang terdaftar di Bursa Efek Indonesia. Jumlah populasi dalam penelitian ini adalah sebanyak 20 perusahaan, setelah pemilihan sampel dengan menggunakan teknik purposive sampling maka didapat 10 perusahaan. Metode analisis yang digunakan yaitu metode deskriptif dan metode verifikatif. Hasil penelitian menunjukkan bahwa secara parsial variabel leverage berpengaruh terhadap keputusan hedging, sedangkan variabel kebijakan deviden dan likuiditas tidak ada pengaruh yang signifikan terhadap keputusan hedging dan secara simultan minimal ada satu variabel bebas leverage, kebijakan deviden, dan likuiditas berpengaruh terhadap keputusan hedging periode 2017-2021. Nilai koefisien determinasi yang dilihat dari Adjusted R² sebesar 0,218 yang menunjukan keputusan hedging dapat dipengaruhi leverage, kebijakan deviden, likuiditas sebesar 21,8% dan sebesar 78,2% merupakan faktor lain yang tidak diajukan dalam laporan penelitian ini.

Kata Kunci: Leverage, kebijakan deviden, likuiditas, keputusan hedging

ABSTRACT

A hedging decision is a decision taken by the company to protect the value of the company from the risk of exchange rate changes. Factors that determine hedging decisions are leverage, dividend policy, and liquidity. This study aims to observe developments, and influencing factors and see the effect of leverage, dividend policy, and liquidity on hedging decisions partially and simultaneously in State-Owned Enterprises in the building construction subsector listed on the Indonesia Stock Exchange. The total population in this study was 20 companies, after selecting the sample using the purposive sampling technique, 10 companies were obtained. The analytical method used is the descriptive method and verification method. The results show that partially leverage variables affect hedging decisions, while dividend and liquidity policy variables have no significant influence on hedging decisions, and simultaneously there is at least one independent variable leverage, dividend policy, and liquidity affect hedging decisions for the 2017-2021 period. The coefficient of determination seen from the Adjusted R² is 0.218 which shows that hedging decisions can be influenced by leverage, dividend policy, liquidity of 21.8% and 78.2% are other factors that are not proposed in this research report.

Keywords : Leverage, Dividend Policy, Liquidity, and Hedging Decision
Exploring Math Anxiety Towards the Students’ Computer Self-Efficacy in Learning Mathematics
Authors: Zay Dilla Amelia , Kurniasih Meyta Dwi 
Published: February 2023

AbstrakDi tengah pandemi Covid-19, siswa dituntut menguasai penggunaan komputer dalam pembelajaran matematika daring. Tingkat efikasi diri yang tinggi dapat secara signifikan mengurangi kecemasan matematika siswa dan sebaliknya. Tujuan penelitian ini adalah untuk mengetahui tingkat kecemasan matematis terhadap efikasi diri komputer dalam pembelajaran matematika, dan mengetahui hubungan antara kecemasan matematis terhadap efikasi diri komputer. Penelitian kuantitatif ini menggunakan survei untuk mengumpulkan data. Partisipan dipilih dengan menggunakan probability sampling. Angket berisi 25 soal juga diberikan kepada 200 siswa kelas 8 MTSN 7 Model Ciracas. Hasil penelitian menunjukkan bahwa seluruh indikator pada variabel kecemasan matematika menunjukkan skor rata-rata sedang dengan skor rata-rata tertinggi (3,14). Rata-rata efikasi diri komputer masih tergolong sedang dengan indikator tingkat besaran (𝑥̅= 2,97) sebagai nilai rata-rata tertinggi. Nilai koefisien korelasi sebesar -0,193 menunjukkan adanya hubungan negatif yang signifikan dengan derajat korelasi yang dapat diabaikan. AbstractAmidst Covid-19 pandemic, students were required to master the use of computers in online mathematics learning. High level of self-efficacy could significantly reduce students’ math anxiety and vice versa. The purpose of this study was to determine the level of mathematical anxiety towards computer self-efficacy in learning mathematics, and investigate the relationship between mathematical anxiety towards computer self-efficacy. This quantitative study used survey to collect the data. The participants were selected by using a probability sampling. A questionnaire containing 25 questions were also given to 200 students in 8th grades at MTSN 7 Model Ciracas. The results revealed that all indicators in the mathematics anxiety variable showed a moderate average score with the highest average score (3.14). The average of computer self-efficacy was still moderate with a magnitude level indicator (𝑥̅= 2,97) as the highest average value. The correlation coefficient value was -0.193 implying that there was a significantly negative relationship with a negligible degree of correlation.