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IMPLEMENTASI AKAD MUDHARABAH DALAM PRAKTIK PERBANKAN SYARIAH: ANALISIS TINGKAT KEPATUHAN DAN PEMAHAMAN RESPONDEN TERHADAP PRINSIP HUKUM ISLAM
No full textThis study aims to analyze the implementation of the conditions of the harm contract in Islamic banking practice and the level of compliance with the principles of Islamic law in harm. Through data, interviews, and observations, the findings show that customers and Islamic bank employees show a high commitment to compliance with the principles of Islamic law in harm transactions. Sharia bank has a systematic procedure to ensure that compliance, including performing a deep value of diligence with each customer. Even so, there is a shortage in the understanding of some customers related to the mechanism of the harm contract, and the potential for clarity in the transactions that need to be considered. The results of this study provide a positive picture of Islamic banking practices in complying with Islamic principles, but also highlighting areas that need to be repaired to increase understanding and compliance with Islamic law in financial transactions.
ABSTRAKPenelitian ini bertujuan untuk menganalisis implementasi syarat-syarat akad mudharabah dalam praktik perbankan syariah serta tingkat kepatuhan terhadap prinsip-prinsip hukum Islam dalam transaksi mudharabah. Melalui data, wawancara, dan observasi, temuan menunjukkan bahwa nasabah dan pegawai bank syariah menunjukkan komitmen yang tinggi terhadap kepatuhan terhadap prinsip-prinsip hukum Islam dalam transaksi mudharabah. Bank syariah memiliki prosedur yang sistematis untuk memastikan kepatuhan tersebut, termasuk melakukan due diligence yang mendalam terhadap setiap nasabah. Meskipun demikian, terdapat kekurangan dalam pemahaman beberapa nasabah terkait mekanisme akad mudharabah, serta potensi ketidakjelasan dalam transaksi yang perlu diperhatikan. Hasil penelitian ini memberikan gambaran positif tentang praktik perbankan syariah dalam mematuhi prinsip-prinsip Islam, namun juga menyoroti area-area yang perlu diperbaiki untuk meningkatkan pemahaman dan kepatuhan terhadap hukum Islam dalam transaksi keuangan
THE INFLUENCE OF MUDHARABAH AND MUSYARAKAH FINANCING ON THE FINANCIAL PERFORMANCE OF SHARIA BANKING IN INDONESIA
Get PDFMudharabah financing refers to income derived from a partnership arrangement in which the first party provides the full capital, while the second party is responsible for managing the funds. Profits from the business venture are distributed according to a mutually agreed contract, whereas any losses are entirely borne by the Islamic bank, unless the fund manager is proven to have acted intentionally, negligently, or in breach of the agreement. In contrast, musyarakah financing is income obtained from a cooperative agreement between a capital provider and a fund manager for a specific business, in which both parties agree to share profits and bear the risks based on a predetermined mutual agreement.
This study aims to investigate whether musyarakah and mudharabah financing influence the financial performance of Islamic banking in Indonesia. The research applies an associative quantitative method, utilizing secondary data collected through documentation techniques. Data were analyzed using SPSS version 25, with classical assumption tests and hypothesis testing employed to assess the relationships.
The research findings indicate that mudharabah financing, when examined individually, does not have a significant impact on financial performance. This is supported by the t-test results, where the calculated t-value (1.791) is less than the t-table value (2.06), and the significance value (0.087) exceeds 0.05. Similarly, musyarakah financing also does not have a significant influence on financial performance, as shown by the t-test result where the calculated t-value (0.274) is less than the t-table value (2.06), with a significance value of 0.786, which is greater than 0.05. However, when tested simultaneously, mudharabah and musyarakah financing together show a significant influence on financial performance. This is demonstrated by the F-test result, in which the calculated F-value (4.244) is greater than the F-table value (3.36), and the significance level (0.027) is below the 0.05 threshold
COMMUNICATION PATTERNS FOR ISLAMIC GUIDANCE MARRIAGE COUNSELING, MINISTRY OF RELIGION, PAREPARE CITY : POLA KOMUNIKASI PADA PENYULUHAN PERNIKAHAN ISLAM KEMENTERIAN AGAMA, KOTA PAREPARE
Get PDFCommunication patterns are processes designed to represent the reality of the elements covered and their continuity, in order to facilitate systematic and logical thinking. This research uses a case study research method based on the phenomenon of extension activities currently occurring in Indonesia, or more specifically the communication patterns of Islamic Guidance Counselors of the Ministry of Islamic Religion of Parepare City. The results of the research show that the communication pattern in the marriage counseling of Islamic Guidance of the Ministry of Religion of Parepare City is a secondary communication pattern which provides information directly to prospective brides and grooms who register at KUA as well as school children such as high school students
Nilai-nilai Karakter Bangsa dalam Pembelajaran Pendidikan Agama Islam
No full textIslamic religious education plays a key role in shaping learners' character. Although Islamic Religious Education teaches science materials, teachers also instill cultural values and national character in students through learning strategies and materials. Lessons as one of the educational institutions, not only focus on academic achievement, but also pay attention to the character building of students. However, observations show that students have not fully implemented the values of national character in their daily lives. This study aims to understand how Religious Education learning is conducted, describe the values of Indonesian national character in Religious Education learning, and classify the values of Indonesian national character in the class. This research is expected to contribute thoughts and references for education observers, teachers, and schools in an effort to form a better national character. Qualitative research methods were conducted through interviews, observations, and documentation. The results showed that PAI learning involves input (raw input and instrumental input), process (strategies, methods, learning activities, extracurricular activities, habituation, and environment), and outcome (national character such as religious, independent, democratic, love for the country, care for the environment, and responsibility). The description of national character values involves aspects of religion, independence, democracy, love for the country, environmental care, responsibility, and love of reading. The classification of Indonesian national character in class XI of SMA Muhammadiyah Kalosi includes the characters of Anti-Religion, Not Independent, Authoritarian, Apathetic to the Homeland, Environmental Indifference, Irresponsible, and Anti-Readin
Strategi Guru PAI dalam Mengatasi Perilaku Bullying pada Siswa di SD
Get PDFABSTRAKKasus bullying menjadi kasus yang tidak pernah surut di lembaga pendidikan Indonesia dan terus mengalami peningkatan setiap tahunnya. Penelitian ini bertujuan untuk mengetahui bentuk-bentuk perilaku bullying yang terjadi, penyebab terjadinya perilaku bullying, dan bagaimana strategi guru PAI dalam mengatasi perilaku bullying pada siswa di SD Negeri 6 Macorawalie. penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Hasil Penelitian ini menunjukkan bahwa bentuk-bentuk perilaku bullying yang terjadi di sekilah tersebut adalah bullying verbal, yaitu, bullying fisik, bullying verbal, bullying non-verbal langsung dan non-verbal tidak langsung. Adapun jenis bullying seperti pelecehan seksual dan cyber bullying tidak ditemukan di lokasi penelitian, dikarenakan kebanyakan siswa di sekolah tersebut belum bisa memakai atau belum memiliki handphone. Perilaku bullying terjadi karena faktor lingkungan pertemanan, kurangnya pemahaman siswa tentang bullying dan pelaku tindakan bullying memiliki kekuasaan atau kekuatan yang lebih besar dari korbannya. Strategi yang digunakan guru PAI dalam mengatasi perilaku bullying fisik adalah dengan memanggil siswa yang terlibat tindakan bullying, guru PAI menanyakan awal mula kejadian tersebut kemudian memberikan nasehat dan ceramah serta memberikan penjelasan mengenai bahaya bullying, dampak serta akibat yang akan ditimbulkan jika berperilaku bullying. Sedangkan strategi yang digunakan guru PAI dalam mengatasi kasus bullying verbal, bullying non-verbal langsung dan tidak langsung adalah dengan memberi teguran, menyelidiki alasan mereka berperilaku bullying, memberikan nasehat, ceramah dan arahan.
Kata Kunci: Bullying, Guru PAI, Strateg
ANALYSIS OF ACCOUNTING TREATMENT OF BIOLOGICAL ASSETS BASED ON PSAK NO. 69 AT LATONANG FARM PAREPARE CITY
Get PDFThis research aims to determine the accounting treatment of biological assets based on PSAK No. 69 at Latonang Farm and to determine the accounting treatment of biological assets at Latonang Farm from a sharia perspective as well as the implications of implementing PSAK No. 69 to the financial statements of Latonang Farm's biological assets. This was done to analyze the suitability of the accounting treatment for Latonang Farm's biological assets with PSAK No. 69.
This research uses qualitative methods with a case study approach and field research. The data collection and data processing techniques use observation, interview and documentation methods. The validity test of the data used in this research is the credibility test. Meanwhile, the data analysis techniques used are data reduction, data presentation and drawing conclusions.
The research results show that the accounting treatment of biological assets is based on PSAK No. 69 at Latonang Farm is generally in line with the provisions of PSAK No. 69. However, there are differences regarding the measurement of fair value. Latonang Farm does not revaluate the value of biological assets, but instead uses the acquisition price with adjustments at the end of each period. This approach was chosen because of the difficulty of measuring the value of biological assets precisely. This action is permitted in accordance with the provisions of PSAK No. 69 paragraph 30. Apart from that, the accounting treatment of biological assets at Latonang Farm is also in accordance with the sharia perspective, where the principles of honesty, trust and benefit are applied
ANALYSIS PERFORMANCE OF BANK PERKREDITAN RAKYAT AND ENTRY STRATEGY INTO CAPITAL MARKETS
Get PDFThis research examines the influence of financial performance in the form of Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) on the Capital Adequacy Ratio (CAR) at People's Economic Banks registered with the OJK Indonesia for the period January 2018 to December 2022. The data analysis method used is the Error Correction Model (ECM) which analyzes the relationship between the independent variable and the dependent variable in the long term and short term. The results of the analysis show that in the long term the ROA variable has a negative and significant effect on CAR, the ROE variable has a positive and significant effect on CAR, the LDR variable has no significant effect on CAR and the NPL variable has a negative and significant effect on CAR. The results of this research are related to whether BPR will carry out an Initial Public Offering (IPO) from the UUP2SK perspective in looking at opportunities for BPR to enter the capital market.
 
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COST OF EQUITY IN COMPANIES IN THE JAKARTA ISLAMIC INDEX (JII) INDONESIA STOCK EXCHANGE
Get PDFGood corporate governance is important in maintaining the integrity and sustainability of the company, including in a sharia-based business environment. This research aims to find out how good Good Corporate Governance is at companies listed on the Jakarta Islamic Index (JII) and the effect of implementing Good Corporate Governance on the Cost of Equity during the 2020-2022 period in companies listed on JII.
Quantitative research method with an associative research approach, namely field research (Filed Research) using documentation techniques in the form of secondary data, annual reports and historical data of companies listed on the JII Indonesia Stock Exchange.
The results of the research show that the Good Corporate Governance implemented by companies on the Jakarta Islamic Index (JII) during the 2020-2022 period is included in the good category in the analysis of the company's annual report and the shares are suitable for investment. The results of the Pearson correlation coefficient test were obtained at 0.639 (63.9%) indicating a strong and positive relationship that was significant at the significance level or Sig. (2-tailed) 0.04 and the test results from the partial test (t) show that the significant value is 0.004 <0.05 or the Sig t value is smaller than 0.05 so it can be concluded that the Good Corporate Governance variable has an effect on the Cost of equity
Penanganan Anak Attention Deficit Hyperactivity Disorder (ADHD) Di Kelas Therapy SLB TNCC Banda Aceh
Get PDFSetiap anak yang berkebutuhan khusus tentunya memiliki penanganan yang berbeda-beda. Anak ADHD adalah anak yang memiliki permasalahan dalam sikap dan sosialnya dan membutuhkan penanganan yang sesuai dengan kebutuhannya. Penelitian ini menggunakan metode kualitatif-deskriptif (studi kasus) dengan teknik pengumpulan data yang meliputi observasi, wawancara dan studi literatur. Tujuan penelitian ini adalah sebagai informasi untuk mengetahui cara penanganan anak ADHD baik di lingkungan sekolah maupun di lingkungan keluarga. Hasil penelitian menunjukkan bahwa penanganan anak ADHD di SLB TNCC Banda Aceh meliputi peran guru atau sekolah, peran orangtua dirumah dan kerjasama antara guru dan orangtua diruma
Review of Jinayah Fiqh and the Criminal Code regarding Sanctions for Theft Committed by Minors.: Tinjauan Fiqih Jinayah dan KUHP Terhadap Sanksi Pencurian yang Dilakukan Anak di Bawah Umur.
Get PDFTindak pidana pencurian bukan hanya lagi dilakukan oleh orang dewasa, tetapi sudah banyak kasus pencurian yang dilakukan oleh anak di bawah umur. Tujuan penelitian ini untuk mengetahui sanksi apa yang dapat diberikan kepada anak di bawah umur pelaku tindak pidana pencurian dalam pandangan Fiqh Jinayah dan (KUHP). Metode penelitian menggunakan studi kepustakaan (library research) dengan pendekatan kualitatif dan teknik pengumpulan data dengan membaca buku, mencari dokumen, dan laporan yang berhubungan dengan masalah penelitian. Hasil pembahasan dalam kasus pencurian sepeda motor di Kabupaten Lamandau, hasil putusan yang dijatuhkan kepada para pelaku, dari mulai proses penyidikan hingga ke tahap penuntutan, sangat relevan dengan peraturan perundang-undangan yang berlaku, yaitu pada Pasal 363 ayat 6e KUHP. Kemudian, pelaku yang berusia 15 dan 16 tahun termasuk ke dalam kategori anak di bawah umur sesuai dengan Undang-Undang No. 11 Tahun 2012 Tentang Sistem Peradilan Anak. Dan tindakan yang dilakukan dalam menangani kasus ini pun sesuai dengan Undang-Undang No. 3 Tahun 1997 Tentang Sistem Peradilan Anak. Hasil putusan ini juga sesuai dengan ketentuan dalam Fiqh Jinayah, dimana ketika seseorang yang mencuri akan dijatuhi hukuman potong tangan, tapi karena para pelaku merupakan anak di bawah umur, maka mereka tidak dijatuhi hukuman potong tangan. Akan tetapi, karena mereka telah berada di fase mumayyiz, maka mereka bisa dijatuhi hukuman ta’zir, bukan sebagai hukuman, tetapi untuk mendidik dan memberikan pelajaran kepada anak.