eJournal of Sunan Gunung Djati State Islamic University (UIN)
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FACTORS AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS ON INDONESIAN SHARIA COMMERCIAL BANKS
No full textThis study aims to determine the influence of Islamic corporate governance and company size on the integrity of financial statements in Indonesian Islamic commercial banks in 2020-2023. This study uses quantitative research. The kind of data used in this study is secondary data obtained from data on good corporate governance reports and annual reports of Indonesian Sharia commercial banks registered with the Financial Services Authority in 2020-2023. The data collection techniques in this study are documentation and literature studies. The data analysis method used is multiple linear regression using the IBM SPSS Version 25 tool. The results of this study show that Islamic corporate governance does not affect the integrity of financial statements. The size of the company does not affect the integrity of the financial statements. Islamic corporate governance and company size simultaneously do not affect the integrity of financial statements. Islamic corporate governance must be carried out in accordance with Sharia principles as stated in the Qur\u27an surah Al-Baqarah verse 282. Allah commands that every business activity be carried out with transparency and accountability
New Construction of Dakwah Tabligh Jamaah in Developing The Sprituality of Muslim People in Baja Dolok Village, Sipispis District, Serdang Bedagai District
Get PDFThis research aims to explore the application of the Tablighi Jamaah’s da’wah in increasing the spirituality of Muslims in Baja Dolok Village, Sipispis District, Serdang Bedagai Regency. Using a qualitative descriptive approach, this research explores in depth social and religious phenomena related to preaching patterns and their influence on people’s spiritual lives. A sociology of religion approach is used to analyze the factors that influence the effectiveness of the Tablighi Jamaah’s da’wah in this region. Research data was collected through observation techniques and in-depth interviews with members of the Tablighi Jamaah, religious leaders and the local community. The research results show that the Tablighi Jamaah applies a unique da’wah approach, namely through the method of home visits (khuruj), religious discussions, and direct interactions in daily life. This approach has succeeded in increasing public awareness of the importance of practicing worship consistently and building a closer relationship with Allah. Apart from that, the Tablighi Jamaah’s preaching emphasizes real examples and the simplicity of living in accordance with Islamic teachings. The positive impact of this method can be seen in significant changes in the mindset and behavior of people who are more religious. However, this research also found challenges in implementing the Tablighi Jamaah’s da’wah, including negative assumptions from some communities, weak internal support in amar ma’ruf nahi munkar, as well as economic and geographical obstacles that influence the success of da’wah. However, the Tablighi Jamaah’s personal approach and consistency in preaching succeeded in overcoming most of these obstacles
Parental Education in the Family according to Nusantara Tafsirs
Get PDFThis article discusses the family-based character education model. This article specifically examines verses about important education in the family and analyzes the concept of important education in the family contained in the Tafsir An-Nur, Tafsir Al-Azhar and Tafsir Al-Misbah. This research is literature research that uses descriptive analysis methods, namely by collecting verses related to the topic of discussion and analyzing them, interpreting them with theories and references that support data analysis. This research found that it is important to pray to be given good offspring like the prophets and scholars. the importance of the role of parents in providing good examples, teaching monotheism, and creating an environment that supports the development of children\u27s faith. According to them, parenting education is a process that includes teaching about patience, affection and respect for parents, especially when they are elderly. This is an integral part of a child\u27s worship and responsibility in Islam
Pengaruh Pengelolaan Dana Zakat Profesi BAZNAS Kabupaten Brebes terhadap Optimalisasi Penyaluran Dana Zakat
Get PDFThis study aims to determine the effect of planning, organizing, implementing, and supervising the collection of professional zakat funds and the distribution of zakat funds to the poor in Baznas, Brebes Regency. The method used is descriptive quantitative method. The results of this study indicate that the level of application of the management system for the collection and distribution of zakat funds is quite good. The results of the analysis and testing of the descriptive test hypothesis obtained a percentage value of 77%, in the simple linear regression test the Fcount value of 0.355,035 was greater than the Ftable value of 1.987, and obtained a significance value in the product moment correlation test of 0.000 < from 0.05, which means that the two variables have a relationship and Pearson\u27s value of 0.885 which is in the interval 0.80-1,000 in the category of very strong influence level
Relevansi The Venture of Islam Dalam Memahami Akulturasi Tradisi Dan Budaya Oleh Islam Di Nusantara
Get PDFThe Venture of Islam membahas sebuah Tradisi dan budaya merupakan sebuah akulturasi tradisi dan budaya dengan islam bukan dengan cara meninggalkan nya tetapi menjaganya tetap hidup dengan membiarkannya tumbuh dan berkembang. Penyebaran Islam di Nusantara, khususnya di Jawa, tidak hanya membawa agama baru tetapi juga memengaruhi budaya lokal melalui proses akulturasi. Para pendakwah yang dikenal sebagai Wali Songo memainkan peran penting dalam proses ini. Mereka menggunakan tiga pendekatan strategis dalam dakwah mereka: tadrij (bertahap), taqlid taklif (meringankan beban), dan adamul haraj (tidak memaksa). Pendekatan ini memungkinkan integrasi nilai-nilai Islam dengan budaya lokal tanpa menimbulkan resistensi. Melalui metode-metode yang adaptif seperti perdagangan, pengobatan tradisional, seni pertunjukan, dan pendidikan di pesantren, Wali Songo berhasil menyebarkan Islam secara efektif. Contoh konkritnya adalah Sunan Kalijaga yang menggunakan wayang untuk menyampaikan ajaran Islam. Hasil dari strategi ini adalah Islam yang diterima baik dan harmonis dengan budaya lokal, memperkaya dan memperkuat identitas budaya Nusantara. Kata Kunci: Akulturasi, Wali Songo, Islam di Nusantara, Tradisi dan Budaya, Penyebaran IslamThe Venture of Islam membahas sebuah Tradisi dan budaya merupakan sebuah akulturasi tradisi dan budaya dengan islam bukan dengan cara meninggalkan nya tetapi menjaganya tetap hidup dengan membiarkannya tumbuh dan berkembang. Penyebaran Islam di Nusantara, khususnya di Jawa, tidak hanya membawa agama baru tetapi juga memengaruhi budaya lokal melalui proses akulturasi. Para pendakwah yang dikenal sebagai Wali Songo memainkan peran penting dalam proses ini. Mereka menggunakan tiga pendekatan strategis dalam dakwah mereka: tadrij (bertahap), taqlid taklif (meringankan beban), dan adamul haraj (tidak memaksa). Pendekatan ini memungkinkan integrasi nilai-nilai Islam dengan budaya lokal tanpa menimbulkan resistensi. Melalui metode-metode yang adaptif seperti perdagangan, pengobatan tradisional, seni pertunjukan, dan pendidikan di pesantren, Wali Songo berhasil menyebarkan Islam secara efektif. Contoh konkritnya adalah Sunan Kalijaga yang menggunakan wayang untuk menyampaikan ajaran Islam. Hasil dari strategi ini adalah Islam yang diterima baik dan harmonis dengan budaya lokal, memperkaya dan memperkuat identitas budaya Nusantara.  Kata Kunci: Akulturasi, Wali Songo, Islam di Nusantara, Tradisi dan Budaya, Penyebaran Isla
Qur\u27anic Ethics for Social Media: Insights from Indonesia\u27s Thematic Tafsir
No full textSocial media\u27s rapid growth has transformed communication, but neglecting ethical principles rooted in the Quran, like those explained in the Indonesian Ministry of Religious Affairs\u27 Thematic Tafsir, has led to issues such as misinformation, conflict, and privacy breaches. This qualitative library research uses descriptive analysis to highlight the importance of Quran-based ethics in social media. It identifies five key principles: caution and responsibility, verifying information (tabayyun), constructive communication, avoiding prejudice and gossip, and protecting privacy. The study offers actionable guidelines for fostering responsible and ethical social media use, promoting harmony and accountability in digital interactions
The Essence of Tafsir Fi Zilal al-Qurân and its Underlying Cultural-Linguistic and Dynamic Methods
Get PDFThe paper aims to identify the essential methodology adopted by Sayyid Qutb in his classic work, tafsir Fi Zilal al-Qur’an. The work laid out highly profound interpretation and scriptural analysis of the Qur’an and its universal moral and political ideas based on cultural-linguistics and dynamic framework. The work set forth to expound socio-ethical principle of the Qur’an and its ideological postulate and implication in contemporary perspective. The study is based on qualitative approaches in the form of library and documentary survey. The data were obtained from related primary and secondary sources and analysed using descriptive, historical and analytical approaches. The finding shows that Sayyid Qutb had formulated an inclusive method of philosophical interpretation of the Qur’an that outlined his dynamic framework (haraki) of religious and ethico-legal views as its core ideological basis and premises. The pattern of thought and interpretation were influenced by this method in the development of his tafsir which underline his socio-political doctrine and philosophy and idealism which highlighted the essence of Islam and its underlying values in contemporary civilization
The traditional economic systems based on local wisdom of indigenous communities in Indonesia
No full textThis study aims to explore the traditional economic systems of indigenous communities in Indonesia, focusing on the roles of local wisdom and cultural practices in sustaining livelihoods. The research examines Banten, West Java, Central Java, and Bali indigenous communities to understand how their economic systems integrate sustainability and cultural preservation. The study employs a qualitative ethnographic research design. Data were collected through participant observation, in-depth interviews, and documentation within the respective communities. Fieldwork focused on agricultural practices, economic distribution patterns, and the integration of cultural norms in economic activities. The findings reveal that the Kasepuhan communities in Banten and West Java practice sustainable rice farming under the guidance of traditional leaders, adhering to once-a-year planting to maintain soil fertility. In Bali, the Tri Hita Karana philosophy underpins the Subak irrigation system, ensuring harmony between agriculture, nature, and spirituality. The Samin community in Central Java demonstrates resilience through crop diversity and equitable resource distribution, prioritizing communal welfare and ecological balance. This study contributes original insights into the intersection of traditional knowledge and economic sustainability, addressing gaps in previous research that have often overlooked economic practices. It highlights Indigenous economic systems\u27 adaptability and potential to inform sustainable development strategies
Optimization of Multi-Product Distribution with Modification of The Modified Exponential Approach Method
No full textIn the distribution of several different products, there is a condition where product allocation is not appropriate or there is a multi-product transportation problem. As a result, it is necessary to analyze the appropriate product allocation with minimum shipping costs. In solving this problem, a multi-
product transportation problem model and modification of the Modified Exponential Approach method are proposed to obtain an allocation for each product with minimum shipping costs. In the case of the distribution of sweet snack products and spicy/salty snacks at the MSME Giu Store. Delivery is carried out using delivery services (J&T Express, Surya Cargo) and private delivery. Therefore, this problem is a form of transshipment problem. This problem is transformed into a multi-product transportation problem and solved by modifying the Modified Exponential Approach method. The calculation results show that private delivery is inefficient. It is recommended that products be distributed by J&T Express with delivery to the Sambas, Sekadau, and Sintang areas. Surya Cargo delivers to the Sanggau, Mempawah, and Singkawang areas. With this allocation, a minimum
distribution cost of Rp 1,378,398 is obtained
PARAMETER ESTIMATION AND ANALYSIS OF AVERAGE YEARS OF SCHOOLING IN MERAUKE DISTRICT WITH BIRNBAUM-SAUNDERS DISTRIBUTION APPROACH
No full textAverage years of schooling is an important indicator in assessing the success of education development in a region. This study aims to analyze data on average years of schooling in Merauke Regency, Papua Province, using the Birnbaum-Saunders (BS) Distribution approach. This distribution was chosen because of its ability to model data that has asymmetric characteristics and low variability. The parameters resulting from the analysis include a scale parameter (β) of 8.35, which reflects the average years of schooling of the population, and a shape parameter (α) of 0.0545, which indicates the low degree of dispersion of the data around the mean. The results of the analysis show that the average length of schooling in Kabupaten Merauke is at the junior high school (SMP) level, with a homogeneous data distribution. This homogeneity reflects good equity in access to education, but also indicates the potential for stagnation at certain levels of education. The Birnbaum-Saunders distribution proved to be effective in modeling education data in this region, providing a more accurate picture than traditional approaches. This research makes an important contribution in understanding the distribution pattern of average years of schooling in Merauke district. The results can be used as a basis for designing more targeted policies in improving the quality and access to education, especially at the senior secondary level. In addition, this approach can serve as a reference for analyzing education in other regions with similar geographical and socio-economic challenge