Journal of IAIN Sultan Amai Gorontalo
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Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance
Get PDFThis research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, thin capitalization, sales growth, dan kepemilikan institusional terhadap tax avoidance, baik secara parsial maupun simultan dengan subjek penelitian perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder. Teknik analisis data yang digunakan adalah regresi linear berganda dengan menggunakan aplikasi SPSS Versi 26. Jumlah populasi yang menjadi subjek sebanyak 61 perusahaan dan sampel sebanyak 11 perusahaan. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan tidak signifikan terhadap taxavoidance, thin capitalizationberpengaruhpositif dansignifikan terhadap taxavoidance,sales growth berpengaruh negatif dan signifikan terhadap tax avoidance, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance. Sedangkan secara simultan, profitabilitas, thin capitalization, sales growth, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance
Peran Modal Sosial Sebagai Moderator Dampak Green Marketing dan Digital Flatform Capability terhadap Kinerja Pemasaran pada Womenpreneur Sektor Agri-Food
Get PDFThe potential of MSMEs in the agri-food sector is very high because it is an agricultural region in Indonesia. The majority of MSME workers in the agri-food sector are women. Gender marginalization often occurs where women are marginalized due to social stigma. Womenpreneurs are often looked down upon and find it difficult to compete. This study aims to test the moderating role of social capital on the influence of green marketing and digital platform capability on marketing performance in womenpreneurs in the agri-food sector in Makassar City. This study uses a quantitative approach with partial least squares structural equation modeling (PLS-SEM) analysis. The object of the study was womenpreneurs in the agri-food sector with a total data of 210 womenpreneurs. The results showed that green marketing and digital platform capability had an effect on marketing performance. Social capital plays a role in moderating the relationship between green marketing and marketing performance, but does not moderate the relationship between digital platform capability and marketing performance.The potential of MSMEs in the agri-food sector is very high because it is an agricultural region in Indonesia. The majority of MSME workers in the agri-food sector are women. Gender marginalization often occurs where women are marginalized due to social stigma. Womenpreneurs are often looked down upon and find it difficult to compete. This study aims to test the moderating role of social capital on the influence of green marketing and digital platform capability on marketing performance in womenpreneurs in the agri-food sector in Makassar City. This study uses a quantitative approach with partial least squares structural equation modeling (PLS-SEM) analysis. The object of the study was womenpreneurs in the agri-food sector with a total data of 210 womenpreneurs. The results showed that green marketing and digital platform capability had an effect on marketing performance. Social capital plays a role in moderating the relationship between green marketing and marketing performance, but does not moderate the relationship between digital platform capability and marketing performance
Jejak Spiritualitas Lokal: Banjari sebagai Agen Moderasi Beragama di Desa Maguan
Get PDFAbstract:This article discusses the role of banjari as an agent of religious moderation in Maguan Village by emphasizing the importance of religious moderation amidst the diversity of society. Through the ABCD approach, community service emphasizes local potential in community development, with initial observations to understand attitudes of religious moderation. Banjari training by KKM group 60 students at UIN Maulana Malik Ibrahim Malang aims to strengthen the values of moderation among the children of Maguan Village. The use of Tanpo Waton poetry as a means of conveying a universal message highlights the importance of living in harmony with human diversity. Banjari training has a positive impact by introducing spiritual values, providing a platform for creativity, creating useful time, and getting positive support from the community. The article concludes that engaging arts and religious activities in moderation can be an effective tool for building understanding, tolerance, and harmony in multicultural societies
Penegakan Hukum Terhadap Tindak Pidana Pencurian Hasil Hutan Bukan Kayu (Getah Pinus) di Kabupaten Tana Toraja
Get PDFThis study aims to analyze law enforcement against theft of non-timber forest products (pine resin) in Tana Toraja and inhibiting factors in law enforcement. This research is normative-empirical research using a statutory approach, conceptual approach, and sociological enforcement with data sources in the form of observations, documentation, and interviews with the police, prosecutors, and judges who handle the case. The results of this study indicate that law enforcement against the crime of theft of forest products in Tana Toraja Regency substantially uses Law Number 41 of 1999 concerning Forestry, but structurally, law enforcers are still less effective in handling it. While the inhibiting factors affecting law enforcement, namely structurally, the police are still less effective in acting according to the mandate of the law, there are still unscrupulous officials who intervene in the taking of pine resin; and related facilities or facilities are not adequate in supporting the implementation of law enforcement against the crime of pine resin theft
Senjata Api sebagai Mas Kawin Pada Masyarakat Adat di Pegunungan Arfak Papua Barat
Get PDFThis study aims to analyze the validity of firearms as dowry and the legal consequences arising from the existence of Papuan customary law in the Arfak Mountains of West Papua. This research is a normative-empirical research with a statutory approach and a legal sociology approach. The types and sources of law used in this research are primary data sourced from observation, interviews, and documentation, as well as secondary data derived from literature. Furthermore, the collected data is analyzed with qualitative description. The results showed that: (1) the validity or legality of firearms as a dowry does not apply to the marriage of the mountain people of the Arfak tribe. This is because firearms can only be owned by law enforcement officers and security forces who have permission to use firearms; (2) the legal consequences of the enactment of Arfak tribal customs regarding the provision of firearms as dowry are considered valid because firearms are only a symbol in the customs of indigenous tribes and are considered to have historical values that have been passed down from generation to generation, and are not an aspect that cancels a marriage.Penelitian ini bertujuan mengetahui dan menjelaskan keabsahan senjata api sebagai mas kawin dalam hukum adat papua terutama di Kabupaten Manokwari dan di Kabupaten Pegunungan Arfak. Untuk mengetahui dan menjelaskan akibat hukumnya berlakunya kebiasaan/ adat istiadat orang asli papua tentang pemberian senjata api sebagai mas kawin di Kabupaten Manokwari dan Kabupaten Pegunungan Arfak. Penelitian ini menggunakan jenis penelitian Normatif-Empirik, menggunakan pendekatan perundang-undangan dan pendekatan sosiologi hukum. Jenis serta sumber hukum yang digunakan dalam penelitian ini yaitu Data primer dan Data sekunder. Metode pengumpulan data melalui wawancara dan dokumentasi, keseluruhan dari data dianalisis secara kualitatif dan disajikan dalam bentuk deskriptif. Hasil penelitian menunjukkan 1. Keabsahan atau legalitas senjata api sebagai mas kawin tidak berlaku pada pernikahan masyarakat Pegunungan Suku Arfak karna senjata api hanya dapat dimiliki oleh aparat penegak hukum serta pasukan pengamanan yang memiliki izin penggunaan senjata api. Mengacu pada peraturan kapolri No 82 Tahun 2004 menjelaskan bahwa masyarakat adat Papua yang menggunakan senjata api sebagai mas kawin dalam perkawinan tidak berhak memiliki senjata api, jadi dapat dikatakan bahwa kepemilikan senjata api oleh masyarakat adat asli Papua dinilai ilegal, 2. Akibat hukum berlakunya kebiasaan/adat istiadat orang asli Papua tentang pemberian senjata api sebagai mas kawin di Pegunungan Arfak maka pernikahan tersebut di anggap sah karna senjata api hanya merupakan simbol dalam adat masyarakat pegunungan arfak dan dianggap memiliki nilai-nilai sejarah yang telah diturunkan secara turun temurun dan bukan merupakan aspek yang membatalkan suatu pernikahan, beberapa upaya aparat penegak hukum wilayah papua barat dalam melakukan penanggulangan penggunaan senjata api yaitu Penyuluhan dan Pemberian Sanksi Pidana
Masa Tunggu Suami terhadap ‘Iddah Istri Perspektif Al-Żarῑʻah
Get PDFThis study discusses the Circular Letter of the Director General of Public Guidance of the Ministry of Religion Number P.005/DJ.III/Hk.00.7/10/2021 in which there is a policy on the waiting period of the former husband for the ‘iddah of the ex-wife from the perspective of al-żarῑʻah, so that the basis and purpose of the issuance of the circular letter can be known. This research is a juridical normative legal research with an analytical approach that refers to applicable regulations. Data validity checks using data triangulation methods, observation persistence, and peer checking which are then processed by classification, verification, and analysis to produce conclusions. The results of the study show that ‘iddah is a waiting time that applies to a wife whose marriage is broken up, including for ex-husbands. In general, the content of the policy in this Circular Letter is under the method of preventing badness (sadd al-żarῑʻah). The policy regulates that ex-husbands can only marry other women when the ‘iddah period of their ex-wives has been completed or the ’iddah has ended because this encourages ex-husbands to rethink or as an effort of reconciliation so that the hope is that ex-husbands can reconcile with their ex-wives as recommended by Allah Almighty. If the husband marries another woman, it leads to badness (mafsadat), namely divorce, which is an act that is most hated by Allah Almighty
EVALUATION OF TEACHER PERFORMANCE FROM THE PERSPECTIVE OF ISLAMIC EDUCATION MANAGEMENT
Get PDFThis research aims to analyze the teacher performance evaluation system in the context of Islamic education management. Evaluation of teacher performance is an important component in improving the quality of Islamic education. This research examines how the Islamic perspective views teacher performance evaluation and its implementation in Islamic educational institutions. The research method used in this research is a literature review, the data of which is obtained from various relevant literature. The research results show that: First, the concept of teacher performance evaluation in Islam is based on the principles of al-ilah (justice), trust, and continuity which originate from the Al-Quran and Hadith. Second, teacher performance evaluation indicators not only cover professional aspects (pedagogical, social, personality and professional) but also spiritual aspects which include understanding and implementing Islamic values in learning. Third, the implementation of teacher performance evaluation in Islamic education institutions shows an integrative pattern between national competency standards and Islamic values. This research concludes that teacher performance evaluation from an Islamic education management perspective is a comprehensive system that combines aspects of professionalism with Islamic spiritual values, which aims not only to improve the quality of learning but also to build the Islamic character of students
LIFE SKILL TRAINING MANAGEMENT IN AN EFFORT TO EMPOWER STUDENTS AT ISLAMIC BOARDING SCHOOLS
Get PDFThis research is motivated by the importance of life skill training management in an effort to empower students in Islamic boarding schools to be able to live independently and contribute to society. The purpose of this study is to find out how life skill training management is carried out at Al-Falah Gorontalo Islamic Boarding School, including the planning, implementation, and evaluation stages. This study uses a qualitative descriptive method with data collection techniques through observation, in-depth interviews, and documentation, as well as data analysis of the Miles and Huberman models. The results of the study show that training planning has not been well documented, even though the implementation of activities is quite effective, especially in sewing and tataboga training supported by professional instructors. However, the evaluation stage is not optimal because there is no systematic assessment instrument. The impact of this research emphasizes the importance of strengthening life skills training management so that pesantren can produce students who are qualified, independent, and ready to face global challenge
Textual Equivalence of Cohesive Devices in Arabic-Indonesian Personal References
Get PDFThe textual equivalence between the source text (ST) and the target text (TT) is greatly influenced by cohesive device translation. This article aims to analyze textual equivalence in translating personal references from Arabic to Indonesian. This research is a qualitative descriptive study using Halliday and Hasan\u27s (1976) theory of cohesion and Baker\u27s (2018) theory of cohesiveness in textual equivalence. The data came from the narrative discourse of the saga genre of the book \u27Wali Tanah Jawa\u27 in the form of the Arabic text "Ahla Al-Musamarah fi Hikayati Al-Auliya\u27 Al-\u27Asyrah" by Sheikh Abul Fadhol Senori (1961) and the translation by M. Solahudin (2020). The results of the analysis showed that there were three findings in the translation of cohesive personal reference devices from Arabic into Indonesian, namely variations in the form of alignment of personal reference translators, differences in the frequency of appearance of personal references in equivalent language units, and the interrelationship of social and cultural relationship factors in the translation of personal references.Kesepadanan tekstual antara teks sumber (Tsu) dan teks sasaran (Tsa) sangat dipengaruhi oleh penerjemahan perangkat kohesif. Artikel ini bertujuan untuk menganalisis kesepadanan tekstual dalam penerjemahan referensi personal bahasa Arab ke bahasa Indonesia. Penelitian ini merupakan penelitian kualitatif deskriptif dengan menggunakan teori kohesi Halliday dan Hasan (1976) serta teori kohesivitas dalam kesepadanan tekstual Baker (2018). Data bersumber dari wacana naratif bergenre hikayat buku ‘Wali Tanah Jawa’ berupa teks berbahasa Arab “Ahla Al-Musamarah fi Hikayati Al-Auliya’ Al-‘Asyrah” karya Syeikh Abul Fadhol Senori (1961) dan terjemahannya oleh M. Solahudin (2020). Hasil analisis menunjukkan terdapat tiga temuan dalam penerjemahan perangkat kohesif referensi personal bahasa Arab ke bahasa Indonesia, yaitu variasi wujud kesejajaran penerjemahan referensi personal, perbedaan frekuensi kemunculan referensi personal dalam satuan lingual sederajat, serta keterkaitan faktor relasi sosial dan budaya dalam penerjemahan referensi personal.
Kata kunci: kesepadanan tekstual, perangkat kohesif, referensi personal, penerjemaha
The Impact of the Best Speaker Program and Students’ Learning Interest on Arabic Speaking Skills
Get PDFThe best speaker program and interest in learning have a significant influence on improving Arabic speaking ability. This study analyzes the effect of the best speaker program and interest in learning Arabic on students\u27 speaking ability at the Naatiq course institution. This research is Quantitative research with a type of research in the form of correlational research, namely to measure the relationship between the implementation of the best speaker program (X1) and interest in learning (X2) on students\u27 Arabic speaking ability (Y). Data collection techniques used in this study are questionnaires and speaking ability tests. The data collected is then analyzed using the Pearson validity test, reliability test, and multiple linear regression analysis through the SPSS version 25 statistical program to determine the significance level of each variable\u27s relationship. The results showed that (1) The best speaker program has a positive and significant influence on students\u27 Arabic speaking skills at the Naatiq course institution, (2) Interest in learning Arabic has a positive and significant effect on students\u27 Arabic speaking ability at Naatiq course institution, (3) Simultaneously, the best speaker program and interest in learning Arabic have a positive and significant influence on students\u27 Arabic speaking ability at the Naatiq course institution. This study implies that the implementation of the best speaker program and increased interest in learning can simultaneously significantly improve students\u27 Arabic speaking ability