Rumah Jurnal IAIN Metro (Institut Agama Islam Negeri)
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TAXPAYER COMPLIANCE BEHAVIOR ON MUSLIM MICRO, SMALL, AND MEDIUM ENTERPRISE ACTORS IN PASURUAN CITY INDONESIA
The rapid growth of the Micro, Small, and Medium Enterprise (MSME) sector in Pasuruan City does not align with the anticipated level of taxpayer compliance behavior. This discrepancy creates a conflicting situation where the potential revenue generated by the sector clashes with the issue of tax non-compliance, posing a threat to Regional Revenue and the Islamic economy. Therefore, this study examined the understanding, behavior, and Maqasid Al-Shari'ah review of taxpayer compliance behavior of Muslim MSME actors in Pasuruan using a phenomenological qualitative approach. Data were collected through open observation techniques, in-depth interviews, and documentation. The results showed that applicable tax policy was understood through socialization organized by the Cooperative and MSME Office continuously with a humanist approach. Meanwhile, the relationship between Maqāṣid al-Sharī`ah values and tax policy was to provide education by conducting socialization to the community regarding its content and benefits. In the concept of Maqāṣid al-Sharī`ah adh-ḍarūriyāt, the tax policy carried out by the government was included in Hifdzul Maal. This was the top Maqāṣid al-Sharī`ah benefit as a reinforcement of religiosity theory by adding the factors of blessing and economic justice. In contrast, the tax function, policy, registration, payment, rates, and reporting were reinforced by Muslim religiosity
ANALYSIS OF FINANCIAL DETERMINANTS OF URBAN COMMUNITY INTEREST IN HAJJ: STUDY OF THE BUGIS TRIBE IN MAKASSAR AND MANADO
The urge of the Bugis community to carry out the Hajj pilgrimage is increasing, particularly in the cities of Makassar and Manado. This is because in urban areas the Hajj pilgrimage is a cultural priority for the community. The ability to carry out the Hajj pilgrimage is measured by financial determinants including asset value, savings investment, income level, and religious understanding. This research is intended to analyze the influence of asset value, savings investment, and income level on interest in Hajj by involving religiosity as a mediating variable in the Bugis community in the cities of Makassar and Manado. This research followed a quantitative approach by collecting data through questionnaires. The population in this study was the entire Bugis community who are living in Makassar and Manado, while the sample was taken according to the sample selection criteria of 607 respondents. The data analysis technique used is path analysis with the help of AMOS (Analysis of Moment Structure) software. The results of this research show that the value of assets does not have an influence on the interest in Hajj of the Bugis community in Makassar and Manado, however, the value of assets and investment savings has an influence on the interest in Hajj of the Bugis community if the religiosity variable is involved as a mediating variable, while the level of income has no influence on interest in Hajj by the Bugis community in Makassar and Manado. The novelty of this research is connecting multiple variables with the Hajj interest variable using the religiosity variable as a moderating variable by creating a new pattern by testing competitive theory. The implication of this research is the increase in the number of registrants or Hajj portion numbers because it is supported by investment savings available from banking products
Meningkatkan Mutu Pendidikan Agama Islam melalui Implementasi Behaviour Modification Approach
The purpose of this study was to determine the Implementation of the Behavior Modification Approach to Improve the Quality of Islamic Religious Education at SDN 01 Padurenan Gebog Kudus. This research uses a qualitative approach and the type of research is field research, aiming to look at social phenomena or social facts associated with a theory related to these symptoms or facts. The subject of this research is PAI teachers. Data collection techniques used in the form of observation, interviews, and documentation. Testing the validity of the data used is in the form of source triangulation, technical triangulation, and time triangulation. Data analysis techniques use the Miles and Huberman models, which include Data Display, Reduction, and Data Verification Conclucion (Verification Drawing).
The implementation of the Behavior Modification Approach in Improving the Quality of Islamic Religious Education has been quite successful because of an approach from stimulus to response through behavior change and careful preparation. This success is inseparable from the theory created by Thorndike in the form of Connectionism theory, this theory explains that by including the existence of a special interaction between stimulus and response, which influences behavior in the learning process. This influence can be applied through the laws of learning created by Thorndike, namely (1) the law of readiness, (2) the law of practice, (3) the law of consequences
Analisis Perencanaan Pembelajaran Terintegrasi Nilai-Nilai Islam
Pengintegrasian nilai-nilai islam dalam pendidikan menjadi jembatan penanaman nilai karakter bagi siswa. Terlebih lagi, dikotomi kebutuhan belajar siswa menjadi unsur penting dalam kehidupan. Penelitian ini bertujuan untuk mendeskripsikan perencanaan pembelajaran yang diintegrasikan dengan nilai-nilai islam. Untuk itu, penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian library research untuk menganalisis indikator nilai-nilai islam yang diintegrasikan dalam perencanaan pembelajaran. Melalui hal tersebut, diperoleh hasil bahwa perencanaan pembelajaran di Sekolah Dasar Islam Terpadu Muhammadiyah Bandar Lampung telah mengintegrasikan nilai-nilai islam, berupa ubudiyah, saling memaafkan, cinta kepada Allah. Akan tetapi, nilai-nilai islam lainnya tidak dijumpai secara komprehensif pada perencanaan sehingga diperlukan penelitian lanjutan yang relevan dan perbaikan cakupan nilai-nilai islam oleh sekolah.
Kata kunci: Nilai-nilai Islam; Perencanaan Pembelajaran Sekolah Dasa
The Comparative Study of the Protection of Women's Rights in Article 463 of the New Criminal Code with Law Number 36 of 2009 Concerning Health Perspective of Jaser Auda
This research wants to see how Article 463 in the New Criminal Code accommodates and protects the interests and rights of women's reproductive health. In addition to analyzing how it accommodates women, this study also analyzes how Article 463 of the New Criminal Code is viewed from the perspective of Jaser Auda's Maqashid Syari’ah. Before entering into the analysis, this research first compares Article 463 with the Health Law and the Law on criminal acts of sexual violence. This research uses normative legal research methods using a statutory approach or statute approach. Data sources are obtained from literature including laws and regulations and other internet sources. Primary data sources in this study are Article 463 of Law Number 1 of 2023 concerning the New Criminal Code and Law Number 36 of 2009 concerning Health. The theory used is comparative legal theory and Jaser Auda's Maqashid Syari’ah theory as an analysis knife in solving problems. The results showed that Article 463 of the New Criminal Code compared to the health law is more accommodating to women's interests is the health law because it more broadly explains what is included in sexual violence which is not only focused on three dimensions, namely forced prostitution, rape and sexual slavery. In addition, in terms of considering the health of pregnant women, the health law is more accommodating because it provides exceptions to abortion for pregnant women who have emergency health conditions that endanger themselves and their babies. In Jaser Auda's perspective, this article is not in line with Maqashid Syari’ah because it does not interpret wisdom and justice for all universally, in this case, the woman
Harmonization of Islamic Legal Institutions and Customary Law in Marriage Dispensation Cases at The Panyabungan Religious Court
Harmonization between customary law and Islamic law (fiqh) has long occurred in our homeland. This study aims to illustrate the harmonization between Islamic legal institutions and customary institutions. This research is an empirical legal research, empirical legal research is research whose object of research is the practice of legal events or occurrences. The approach used in this study is a socio-legal approach, that used to analyze the social interactions between the Panyabungan Religious Court and customary institutions in implementing age dispensation. The results of this study show that this harmonization had run well between Islamic legal institutions and customary institutions. There is harmonization of existing norms or rules that apply in society. In substance making Islam more widespread in society and the state, from the understanding of classical jurisprudence to other legal products namely qadla, Islamic Law in substance continued to develop and acquire all regulations towards the rule of Islamic law as a whole. The similarity of certain functions within the customary law system, the Islamic legal system, and the national legal system according to the scope of their duties determines the extent to which harmonization occurs. The method of harmonization between Islamic law and customary law can be achieved in three ways, namely first; Harmonization of understanding, Second; Harmonization is carried out actively,Third; Passive harmonization
SOLVING FORM TWO STUDENTS’ FAILURE TO SUBTRACT DIRECTED NUMBERS IN MATHEMATICS: AN ACTION RESEARCH STUDY
The purpose of this action research was to solve student’s failure to subtract directed numbers in Mathematics at junior secondary (Form Two) level. The study was conducted at a secondary school in Gweru, Zimbabwe. The research had two cycles. Cycle 1 had four participants, while Cycle 2 had one participant whose problem had not been solved in Cycle 1. Cycle 1 had three sessions: structured interview, implementation of the cooperative strategy and evaluation of the effectiveness of the cooperative strategy. The cooperative strategy was used in conjunction with the number line and the ‘having money-owing money’ techniques. Cycle 2 had two sessions namely: implementation of the counters model and evaluation of the effectiveness of the strategy. Results from the implementation of the cooperative strategy indicated that logical sequencing of concepts, group work and good presentation skills reduced possible misconceptions. The major reflection was that although the participants had seemed to have the same problem, the use of one strategy may not be effective as was the case for participant D. The results from the interviews highlighted the importance of continuously checking with the learners to reflect on the teacher’s practices. Results from the ‘two-colour counters’ showed the effectiveness in maintaining interest, motivation and concentration. The major limitation of the study was that the number line and the counters model were difficult to use, time consuming and laborious when large numbers were involved. The research has implications on the teaching and learning of directed numbers involving integers, fractions, decimals and algebraic expressions. A call for further research is also made. 
PENGUJIAN MODEL REGRESI LOGISTIK PENGARUH LINGKUNGAN KELUARGA, MOTIVASI, DAN MINAT TERHADAP HASIL BELAJAR MATEMATIKA
Hasil belajar sebagai tolak ukur keberhasilan dari proses pembelajaran di kelas dipengaruhi oleh beberapa faktor, diantaranya yaitu lingkungan keluarga (faktor eksternal), motivasi, dan minat (faktor internal). Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan keluarga, motivasi dan minat terhadap hasil belajar matematika siswa. Penelitian ini menggunakan pendekatan model regresi logistik dengan lingkungan keluarga, motivasi, dan minat sebagai variabel independen dan hasil belajar matematika sebagai variabel dependent yang terklasifikasi berdasarkan skala Likert 1 (sangat tidak baik), 2 (tidak baik), 3 (cukup baik), 4 (baik), dan 5 (sangat baik). Responden pada penelitian ini diambil dari 74 siswa di SMPN 3 Kasembon dengan menggunakan teknik random sampling. Hasil penelitian dengan nilai taraf kesalahan 5% didapatkan tiga model matematik pengaruh lingkungan keluarga, motivasi, dan minat terhadap hasil belajar matematika siswa yaitu:
Logit(Y2) = 12.769 + 1495x1 + 1790x2 + 1408x3
Logit(Y3) = 18.154 + 1495x1 + 1790x2 + 1408x3
Logit(Y4) = 22.817 + 1495x1 + 1790x2 + 1408x3
Berdasarkan hasil analisis, didapatkan tiga model tingkat hasil elajar matematika siswa yang terdiri dari tidak baik, cuku baik, dan baik. Hasil ini didukung nilai koefisien determinasi sebesar 69% yang menjelaskan bahwa lingkungan keluarga, motivasi, dan minat memiliki pengaruh sebesar 83% terhadap hasil belajar matematika siswa dibandingkan dengan pengaruh yang lain
Pengaruh Perhatian Orang Tua Terhadap Perkembangan Moral Anak Usia Dini Di TK Rejo Asri
Moral development in children is the process of children learning about moral and ethical values, therefore the influence of parents' attention on children will affect their moral development. The purpose of this study was to determine the effect of parental attention on the moral development of early childhood. The type of research conducted at Kindergarten Rejo Asri in this study was qualitative with a case study approach. As for data collection techniques using interviews, observation, and document analysis. And to test the validity using source and technique triangulation. Based on the results of research conducted at Perintis Rejo Asri Kindergarten, it can be concluded that children who experience a lack of parental attention result in children's moral development. Children who get enough attention will have a big impact on the character and moral values that children have in the future. Therefore parents are the main caregivers and role models for their children, and they also need to pay adequate attention to the moral development of their children by providing good values, providing proper supervision, and modeling good behavior consistently.Perkembangan moral pada anak merupakan proses anak belajar tentang nilai moral dan etika, oleh sebab itu pengaruh perhatian orang tua pada anak akan berpengaruh pada perkembangan moralnya. Tujuan penelitian ini adalah untuk mengetahui pengaruh perhatian orang tua terhadap perkembangan moral anak usia dini. Jenis penelitian yang dilakukan di TK Rejo Asri pada penelitian ini yaitu kualitatif dengan pendekatan Studi kasus. Adapun teknik pengumpulan data menggunakan wawancara, observasi, dan analisis dokumen. Dan untuk uji validitas menggunakan triangulasi sumber dan teknik. Berdasarkan hasil penelitian yang dilakukan di TK Perintis Rejo Asri, dapat disimpulkan bahwa anak yang mengalami kurangnya perhatian orang tua berakibat pada perkembangan moral anak. Anak yang mendapatkan perhatian yang cukup akan berdampak besar terhadap karakter dan nilai-nilai moral yang dimiliki anak dimasa depan. Oleh karena itu orang tua adalah pengasuh dan panutan utama bagi anak-anaknya, dan mereka juga perlu memberikan perhatian yang memadai terhadap perkembangan moral anak-anaknya dengan memberikan nilai-nilai yang baik, memberikan pengawasan yang tepat, dan memberikan teladan perilaku yang baik secara konsisten
Penanaman Fondasi Budaya Islam sebagai Akar Moderasi Beragama pada Masa Nabi Muhammad SAW
Tulisan Ini membahas bagaimana akar moderasi beragama sudah ditanam menjadi akar pondasi budaya islam oleh Rasulullah Saw, menanamkan pondasi ke diri kaum muslimin saat itu, hingga sekarang masih bisa kita rasakan betapa kuatnya pengkaderan yang dilakukan oleh Rasulullah terhadap umatnya yaitu Kuatnya pondasi ini karena dimulai dari sosok Rasulullah sendiri, dengan digladi langsung oleh Allah Swt, Rasulullah Saw, dari semenjak masih muda merupakan seorang yang mandiri.Sikap Rasulullah yang bijak dalam menyelesaikan masalah. Kita bisa melihat saat beliau belum diangkat menjadi Rasul, bagaimana beliau menyelesaikan permasalahan dalam meletakkan hajar aswad kembali ke tempat semula Semangat dan sikap gigih Rasulullah Saw, dalam memperjuangkan Islam. Beliau tidak pernah terlena dengan bujuk rayu. Entah berupa harta, tahta ataupun wanita.Lebih mengedepankan umatnya daripada diri beliau sendiri. Kita bisa melihat bagaimana rasa sayang beliau terhadap umatnya, sehingga diperintahkan untuk hijrah.Menjadi sosok pemimpin yang selalu dirindukan. Sebagaimana perkataan orang Khajraz “Bangsa kami telah lama terlibat dalam permusuhan. Mereka benar – benar merindukan perdamaian. Semoga Tuhan mempersatukan mereka kembali dengan perantaraan engkau dan ajaran – ajaran yang engkau bawa. Oleh karena itu, kami akan berdakwah agar mereka mengetahui agama yang kami terima dari engkau ini”. Rasulullah melakukan sebuah pembai’atan. Yaitu janji setia penduduk Madinah terhadap Rasulullah. Padahal waktu itu belum ada hal demikian. Meniggalkan Ali di Madinah untuk menyelesaikan urusan beliau. Hal seperti ini merupakan pelajaran akan sebuah tanggungjawab yang diajarkan langsung oleh Rasulullah. Bahwasanya jika seorang pemimpin harus bisa mencari wakilnya apabila ingin meninggalkan tempat. Membangun masjid bukan hanya sebagai pusat Ibadah, tapi juga sebagai tempat penyelesaian masala