Ibrahimy Online Journals (IAI Ibrahimy - Institut Agama Islam)
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Studi Analisis Integrasi Pengendalian Internal COSO dan Nilai Spritual Dalam Manajemen Keuangan Pesantren Sukorejo
Full text linkKas merupakan aset organisasi yang memiliki risiko penyalahgunaan lebih besar dibanding aset lain. Dari tahun ke tahun, temuan tindak pidana korupsi oleh KPK belum menunjukkan trend penurunan, bahkan cenderung meningkat. PP Nomor 60 tahun 2008, tentang Sistem Pengendalian Intern Pemerintah, seakan belum memberikan jaminan terhadap keamanan aset dan kehandalan informasi akuntansi. Manajemen keuangan berbasis pengendalian internal tidak hanya dibutuhkan dalam tata kelola keuangan negara dan perusahaan, tetapi juga perlu diterapkan oleh pondok pesantren sebagai institusi yang memiliki pendapatan dari publik. Penelitian ini bertujuan untuk mendeskripsikan manajemen keuangan dan sistem akuntansi yang diterapkan oleh Pesantren Sukorejo, serta menganalisis integrasi nilai-nilai spritual dan pengendalian internal COSO dalam tata kelola keuangan pesantren. Pengumpulan data menggunakan tehnik observasi, wawancara, dan dokumentasi. Pengujian keabsahan data dilakukan dengan metode triangulasi. Sedangkan dalam analisis data menerapkan pendekatan Miles dan Huberman. Simpulannya, bahwa manajemen keuangan Pesantren Sukorejo terdiri dari perencanaan, pelaksanaan, evaluasi dan pemeriksaan keuangan; Sistem akuntansi Pesantren terdiri dari sistem penerimaan, sistem pengeluaran, dan sistem pelaporan. Laporan keuangan yang dihasilkan sudah sesuai dengan standar Pedoman Akuntansi Pesantren; Pesantren telah membangun sistem pengelolaan keuangan yang sesuai dengan konsep pengendalian internal COSO; dan nilai-nilai spritual terintegrasi melalui unsur budaya dan etik pada komponen lingkungan pengendalian. Nilai spritual tersebut yaitu: prinsip jujur, giat, dan ikhlas; prinsip niat khidmah dan barokah; prinsip amanah dan pertanggung-jawaban ukhrawi; serta tradisi istikharah dan istighosah
Distribusi Kalender sebagai Salah-satu Sumber Penguatan Ekonomi Pesantren menurut Hukum Ekonomi Syariah
Full text linkPondok Pesantren Salafiyah Dawuhan Situbondo yang berkembang pesat secara kuantitas, sehingga menuntut untuk melakukan berbagai upaya dalam pengelolaan pesantren, yang secara khusus Pondok Pesantren Salafiyah Dawuhan melakukan upaya untuk keberlanjutan regulasi pesantren dengan melakukan distribusi kalender melalui santri. Penelitian yang digunakan adalah deskriptif preskriptif yang mengadopsi dan mengadaptasi terhadap teknik penelitian kualitatif. Praktik transaksi distribusi kalender dipesantren Salafiyah Dawuhan Situbondo adalah sah secara hukum ekonomi syari’ah, karena menggunakan praktik ijarah antara penanggung jawab dengan ketua pondok pesantren dan ketua kamar, hal ini sudah memenuhi unsur dan syarat teori ijarah. selanjutnya, transaksi kalender yang dilakukan oleh santri-santri kepada pihak pesantren juga hukumnya sah. Walaupun masih menyisakan problem dengan dalil sebagian santri merasa terpaksa dengan proses transaksi pembelian kalender
Curriculum Development Integrating Qur'anic Values and Character Education: A Study of Dialogic Communication in Q.S. Ash-Shaffat (37):102
Full text linkThis study explores the integration of Qur'anic values, particularly those found in Q.S. Ash-Shaffat (37):102, into curriculum development and educational practices. The primary aim is to investigate how values such as patience (ṣabr), consultation (shūrā), conscious obedience (ṭāʿah), trust in God (tawakkul), and sincerity (ikhlāṣ) can be incorporated into educational frameworks to promote both academic and moral development. The research adopts a qualitative approach, focusing on document analysis and curriculum review as the primary data collection methods. Relevant educational documents, including curriculum frameworks, syllabi, textbooks, and policy guidelines, are analyzed to identify how these Qur'anic values are integrated across various subjects. The data is analyzed using thematic analysis to identify patterns and themes related to the presence and application of Qur'anic values in the curriculum. The results show that while some curricula explicitly include character education, others may implicitly reflect these values, emphasizing the importance of ethical conduct, reflection, and consultation in learning environments. The study concludes that the integration of Qur'anic values can significantly enhance the development of students' intellectual, emotional, and moral faculties. These values can transform the learning environment into one that nurtures holistic development, fostering ethical decision-making and resilience among students. The study recommends that educational institutions consider embedding Qur'anic values more systematically into curricula, not only within Islamic studies but across all subjects, to foster a comprehensive, character-driven education. Further research is suggested to explore the practical challenges and opportunities of implementing such a curriculum model in diverse educational contexts
Rujuk dalam Kompilasi Hukum Islam (KHI) Perspektif Maslahah Mursalah
Full text linkPenelitian ini memiliki dua tujuan utama, yaitu untuk memahami pencatatan rujuk yang terdapat dalam Kompilasi Hukum Islam (KHI) serta untuk mengeksplorasi analisis yang diberikan oleh KHI terkait rujuk dari sudut pandang maslahah mursalah. Tipe penelitian ini adalah penelitian pustaka dengan pendekatan normatif-yuridis. Berdasarkan temuan analisis, dapat diurai bahwa: Pencatatan Rujuk, dalam Kompilasi Hukum Islam telah mencantumkan ketentuan sesuai peraturan Menteri Agama Republik Indonesia Nomor 3 Tahun 1975, bahwa kewajiban pegawai pencatat nikah dan prosedur yang harus diikuti oleh Pengadilan Agama dalam melaksanakan peraturan yang ada dalam bidang perkawinan bagi penganut agama Islam. Rujuk yang tercantum dalam Kompilasi Hukum Islam termasuk dalam kategori maslahah mursalah, karena rujuk diperlukan dalam kehidupan masyarakat agar pernikahan dapat dicatat kembali di kantor pencatat nikah. Hal ini, dilihat dari tingkat maslahah-nya, termasuk maslahah hajjiyah, maslahah al-tsabitah, dan maslahah al-ammah. Sedangkan rujuk dalam KHI sudah selaras dengan konsep maslahah mursalah, yaitu menghindari bahaya dan mendatangkan kebaikan, yaitu mencegah perceraian dan memulihkan pernikahan kembali
Development of Artificial Intelligence-Assisted Learning Videos to Improve Students' Understanding of Islamic History Materials
Full text linkThe delivery of Islamic history material in several schools, including SMK Khamas, still uses conventional methods such as lectures, which tend to be monotonous. The delivery of material through textual explanations and teacher-centered learning is less appealing to students. Furthermore, students' low interest in reading history materials, which are typically very long texts with few visuals, has resulted in a low level of understanding of the material. In response to this issue, artificial intelligence-assisted learning videos were developed with the aim of presenting the material in a more interesting and easy-to-understand manner. The main objective of this activity is to design educational videos that meet students' needs and to determine their effectiveness in improving students' understanding. The development process utilises a Research and Development (R&D) approach with a 4D model, comprising the Define, Design, Develop, and Disseminate stages. The effectiveness test was conducted by involving two departments, namely TJKT and DKV, using the Mann Whitney U Test. The test results showed a statistical value of W = 351 and a p-value = 0.0006539 (two-sided), which means that there is a significant difference in student understanding between the two departments. The one-sided (greater) test also produced a p-value = 0.0003269, indicating that the scores of students in the TJKT department were significantly higher than those in the DKV department. Based on these findings, it can be concluded that the development of AI-based learning videos effectively improves students' understanding of Islamic history material. This video is expected to be a more engaging alternative learning medium that is tailored to the needs of today's digital generation
Analysis of Student Learning Styles and Implementation of Relevant Learning Methods to Optimize the Teaching and Learning Process
Full text linkThe purpose of this research is to map the learning styles of students so that they can be found in 1 class what learning styles are owned by students and what learning methods are suitable for their learning styles. The method used is a mix method by combining the quantitative method of distributing questionnaires to identify students' learning styles and qualitative methods to describe learning methods that are suitable for each existing learning style. The results of this study show that there are 4 learning styles, namely visual, auditory, kinesthetic and mixed (auditory visual and visual kinesthetic). Learning methods that can be used for visual learning styles are: Learning videos, concept maps (Mind Mapping) and Visual presentations. For auditory learning style methods, namely: Class discussions and debates, podcasts and audio recordings and interactive lectures. For kinesthetic learning style methods, namely: Project-Based Learning, simulation and role-playing and field practice. And for mixed learning styles, namely: 1) visual auditory learning styles using multimedia presentation methods and interactive webinars. 2) the kinesthetic visual learning style uses 3D model and simulation methods and practical demonstrations
The Meaning of Riyadhoh Matang Puluh for Students in Salaf Islamic Boarding School
Full text linkRiyadhoh matang puluh is a tradition practiced by students in salaf Islamic boarding schools. The implementation of riyadhoh matang puluh is crucial as an act of inner effort in the process of acquiring knowledge at islamic boarding school. This study aims to understand the practice of riyadhoh matang puluh and explore the meaning of the experience for students at salaf Islamic boarding schools. The participants in this study were two students who had undergone riyadhoh matang puluh. A qualitative method with a phenomenological approach was used. Data collection was conducted through semi-structured interviews. The results of this study indicate that the meaning of riyadhoh matang puluh for the participants is a spiritual exercise to control desires and purify oneself from elements that can taint the soul through activities such as reading the Qur'an and fasting for 41 days. Riyadhoh matang puluh positively impacts self-regulation, and self-control, and enhances religiosity
A Persuasive Approach To Improving Character Of Student Discipline
Full text linkPersuasion includes expressions that aim to seduce or persuade the target to follow his invitation. The persuasive approach used in the field of education, such as by teachers, ministries of education, and other educational personnel, aims to invite readers such as pupils, pupils or students to be interested in things that are still relevant or related to education, which in this discussion the persuasive approach aims to increase discipline character of school students. The type of research used is Field Research or field research using a qualitative approach. A qualitative research approach is research that uses qualitative data (data in the form of sentences, schemes, images, graphs, and narratives) related to the implementation of persuasive approach methods toward students' disciplinary character (Darmadi, 2014). By using a qualitative approach which according to Bogdan and Taylor is a research procedure that produces descriptive data in the form of written and spoken words from people and observable behavior (Moleong, 2013). The analysis description shows that the implementation of a persuasive approach can influence students and make it easier for students to understand lessons and be disciplined in carrying out school activities. This is due to the process of explaining through persuasive communication both verbally and non-verbally. In this way, this persuasive approach can make a positive contribution to the process of implementing school programs, whether in the form of learning or developing students' abilities, especially the emergence of interest in learning, so that students' disciplinary character can improve well
Company Zakat According To Yusuf Al-Qaradawi And Wahbah Zuhaili Under The Law Invitation Of The Ri. Number 23 Of 2011
Full text linkSo far, zakat has only been imposed on individual Muslims, not on behalf of groups or companies. one of which is LAZIS which manages company zakat, companies as the subject of zakat are still a matter of debate among ulama because they are afraid that there will be double zakat if the company is included in the subject of zakat. Apart from that, a more in-depth study is needed to find out the basis and method for determining the law on corporate zakat.The type of research used is the library research method using a normative research type, namely the method of analysis of the laws written in the Koran and Hadith as well as the Republic of Indonesia Law. which is then interpreted to gain relevance to the problem that is the object of research.The determination of zakat on companies as muzakki and as one of the sources of zakat uses general arguments that order zakat to be paid, apart from that it also uses the qiyas method as the legal basis for making it. Qiyas here relies on zakat for the sharing of livestock because it has „Illat“, an economic enterprise carried out jointly. Apart from zakat on livestock sharing, company zakat can also be analogous to trade zakat because illat is "an effort to make a profit from the sale and purchase of goods or services"
The Influence of Ushul Fiqh Training and Academic Involvement on Critical Thinking Disposition
Full text linkEducation in the era of dynamic information demands the development of critical thinking skills, which are reflected in critical thinking disposition as a tendency to think reflectively and rationally. In the context of Ma’had Aly, the complexity of Ushul Fikih studies requires learning models that encourage students’ intellectual engagement. One such model is Ushul Fikih Training based on guided inquiry, which is assumed to be closely related to academic engagement. However, empirical studies linking these three variables remain limited. This study aims to examine the influence of guided inquiry (X1) and academic engagement (X2) on students’ critical thinking disposition (Y). Using a quantitative approach, the research was conducted at Ma’had Aly Salafiyah Syafi’iyah at the Marhalah Ula level. Data were analyzed using multiple linear regression. The results indicate that guided inquiry and academic engagement have a significant effect on critical thinking disposition, both independently and in combination. These variables account for 17.8% of students’ critical thinking disposition, while the remaining 82.2% is explained by factors outside this research model