Direktori Jurnal Elektronik Sekolah Tinggi Agama Islam Negeri (STAIN) Mandailing Natal
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ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA TRANSAKSI MURABAHAH BERDASARKAN PSAK 102 DI BMT MUSLIMAH MASYITHAH KOTA JAMBI
Get PDFThis study aims 1.To find out how the murabahah financing mechanism is at BMT Muslimah Masyithah Jambi City and 2. To analyze how the recognition, measurement, presentation, and disclosure of murabahah transactions are based on PSAK 102 at BMT Muslimah Masyithah Jambi City. This thesis uses qualitative research methods with research data obtained through interviews and documentation by taking sources from the manager and treasurer of BMT Muslimah Masyithah Jambi City. The data analysis used in this research is descriptive qualitative technique. The results of this study indicate that the Murabahah practice carried out by BMT with a pure murabahah and murabahah bil wakalah system is in accordance with the Shari\u27a. BMT in implementing murabahah bil wakalah, murabahah contracts and wakalah contracts are carried out separately. Murabahah accounting treatment carried out by BMT Muslimah Masyithah Jambi City is only a small part that is in accordance with PSAK Number 102. However, there are some things that are not in accordance with PSAK Number 102, namely the practice of BMT Muslimah Masyithah Jambi City does not record any journal or there is no related accounting treatment wakalah contracts, advances, and supplies/assets of murabahah, presentation of murabahah receivables is not in accordance with PSAK 102, and presentation of financial statements is not fully in accordance with PSAK Number 102
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2016-2020
Get PDFThis study aims to determine whether there is an influence between Islamic Social Reporting and company age on the profitability of companies listed on the Jakarta Islamic Index 2016-2020. The population in this study were 30 companies and in this study used a purposive sampling technique so that the final sample in this study was 14 companies multiplied by 5 periods to 70 samples. This study uses data analysis consisting of descriptive analysis, classical assumption test and hypothesis testing assisted by the SPSS Statistic 21 application. The results show that partially Islamic Social Reporting has no effect on profitability while company age has an effect on profitability. This study also shows that simultaneously Islamic Social Reporting and company age have an effect on profitability
PENGARUH KUALITAS PELAYANAN DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN GO-JEK
Get PDFThis study aims to analyze the influence of service quality and price perception on Go-Jek customer satisfaction simultaneously and partially. Data collection is done by distributing questionnaires and interviews.The research method uses quantitative research.The objects used are FEBI UIN Sulthan Thaha Saifuddin Jambi students with a population of all FEBI UIN Sulthan Thaha Saifuddin Jambi students who use the Go-Jek application more than twice with a sample of 40 respondents.The results showed that the F-test showed that the customer satisfaction variable (Y) could be influenced by the service quality variable (X1) and price perception (X2) together because the sig value was 0.000 <0.05.By t-test service quality (X1) has no effect on customer satisfaction (Y) because the value of sig 0.065> 0.05.Meanwhile, price perception (X2) has a significant effect on customer satisfaction (Y) because the sig value is 0.000 <0.05
PERSEPSI NASABAH UNIVERSITAS ISLAM NEGERI SUMATERA UTARA TERHADAP LAYANAN FITUR MOBILE BANKING BSI
Get PDFThis study aims to determine customer perceptions at the State Islamic University of North Sumatra on the use of feature services in the Bank Syariah Indonesia Mobile Banking application. Previously, making transactions such as transfers, cash withdrawals, and so on, someone had to go to the nearest bank office. With very rapid technology, a bank application is formed where all transactions can be carried out or now called Mobile Banking. provide information on the features contained in BSI mobile banking and customer perceptions of BSI mobile banking users. Of course there is customer satisfaction and dissatisfaction with the services provided by BSI mobile banking but it does not reduce the sense of convenience and logic of mobile banking users
PERSEPSI MAHASISWA JURUSAN PERBANKAN SYARI\u27AH UIN SUMATERA UTARA TERHADAP LAYANAN APLIKASI MOBILE BANKING BSI
Get PDFCustomers who are increasingly using digital services are used to and prefer services that are faster, transparent, comprehensive, and can be tailored to user needs. Customer interest is one aspect that can encourage a bank to achieve its goals, so a system is needed that answers the desire to meet the needs of banking services effectively and efficiently. Through the BSI mobile banking application, banks can play a role in meeting customer expectations. Therefore the purpose of this study is to determine the perceptions of Islamic banking students at UIN SU regarding convenience, speed, security, and satisfaction in using the BSI Mobile application. This study uses qualitative methods with data collection techniques through questionnaires and literature studies. The informants in this study were Islamic banking students at UIN SU who used the BSI mobile banking application. The results of this study indicate that students experience ease, speed, security and convenience in using BSI mobile application services
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PRODUK ASURANSI JIWA SYARIAH (STUDI KASUS PT. ASURANSI JIWA SYARIAH BUMIPUTERA 1912 CABANG MEDAN)
Get PDFThis study aims to explain the factors that influence consumer behavior towards the decision to purchase sharia life insurance at Bumiputera Sharia Life Insurance. The research method used is a quantitative method. By collecting data using a Likert scale model questionnaire taken from a sample of 95 respondents. In processing research data using the SPSS Release 26.0 For Windows application. Based on the results of the analysis that has been done, the regression equation Y = 0.135 + 0.216+0,294 + 0,309 + 0.197 + e. From the results of statistical analysis it is known that there is a positive and significant effect partially that the four independent variables have a significant effect on the dependent variable. The value of the cultural variable is 2.294, the social variable is 3.058, the personal variable is 2.980, and the psychological variable is 2.339. Then the value >value is 1.98667. Based on the simultaneous F test, the value was 42.994 > 2.47 and a significant 0.000 <0.05. The results of the R correlation test obtained an R value of 0.810, so the R correlation between X and Y variables has a very strong relationship. While the value is 0.656, meaning that 65.6% of purchasing decisions are influenced by cultural factors, social factors, personal factors, and psychological factors, while the remaining 34.4% are influenced by other variables outside this study
????? ????? ?????? ?? ????? ?????? ??????? ???????? ?????? ???????? ????? ?????? ???? ?????? ?????????? ?????? ????????? ANALYSIS OF STUDENT’S ERRORS ON READING ARABIC TEST IN THE FIRST CLASS OF SENIOR HIGH SCHOOL AT AL-KAUTSAR ISLAMIC BOARDING SCHOOL PANEI TONGAH VILLAGE, PANEI SUBDISTRICT, SIMALUNGUN REGENCY, NORTH SUMATRA
No full textAbstract: The factors that cause reading errors for grade 1 aliyah students at modern Islamic boarding school Al Kautsar Panei Tongah Simalungun, North Sumatra are the lack of enthusiasm and attention of students in reading Arabic texts, the lack of activities that help students develop their ability to read Arabic texts, and the lack of the use of appropriate learning tools to develop students\u27 reading skills in learning. The importance of this research is for students to know the location of errors in their reading so that further improvements can be made. This study aims to find out what are the errors in nahwu and sorof in reading Arabic texts by aliyah grade 1 students at the modern al-kautsar Islamic boarding school, as well as what are the causes of reading errors in nahwu and sorof. This research is a qualitative research conducted at the Al Kautsar Panei Tongah Modern Islamic Boarding School, Simalungun, North Sumatra and collecting data using observation, interview, documentation and test methods. The results of this study indicate that there are still many aliyah grade 1 students at the Al Kautsar Modern Islamic Boarding School experiencing errors in reading paa nahwu and sorof. Errors in the field of nahwu include: isim inna, al-fi’lu al- mudhari’, maf’ul bih, al-idhofah, ismun majrur, al-mubtada’ wal khobar, al-athfu, ismun kana and al-fa’il. The errors in the field of shorof include: al-fi’lu mazid, al-fi’lu al-mujarrad, al-mashdar, al-maf’ul bih and al-fa’il
Analysis of Students’ English-Speaking Ability through Media of Learning Video
Get PDFThis study aims to describe the ability of students’ fifth semester of English STAIN Mandailing Natal to speak English through learning video media in the Instructional Media for ELT (English Language Teaching) course. This research is descriptive qualitative research in which the writer describes and analyzes students\u27 speaking abilities. The population in this study were 10 students from the fifth semester of the English Department at STAIN Mandailing Natal for the academic year of 2022-2023. Based on the results of the study it can be concluded that students\u27 speaking abilities are between the "above average" and "excellent" levels. In other words, it can be concluded that learning videos can be an interesting alternative media that students can use to improve students\u27 speaking abilit
BUDAYA KOMUNIKASI VIRTUAL PADA MASA PANDEMI COVID-19 : (Studi Kasus Pembelajaran Daring di UIN Sunan Kalijaga, Yogyakarta)
No full textThis paper attempts to understand the phenomenon of virtual-based communication culture during the Covid-19 pandemic. The emergence of the Covid-19 pandemic that hit Indonesia also had implications for the world of education, one of which was the disruption of learning activities. The ongoing pandemic situation has forced a number of tertiary institutions to apply the concept of online and offline learning. One of them is UIN Sunan Kalijaga Yogyakarta. Various communication rituals, starting from online learning (in the network), online hospitality events to efforts to establish discussions between people, occur in cyberspace. This research method uses a qualitative-descriptive type of virtual ethnographic research. Data collection techniques include documentation studies, digital traces related to communication activities and narratives about the phenomenon of online activities. The findings in this research are that virtual-based communication activities help facilitate student activities in online learning, or an event to build an academic culture through zoom rooms. Technology plays an important role as a medium for bonding between students through an interactive and communicative internet connection
Sistem Muzara’ah Dalam Membangkitkan Ekonomi Masyarakat Desa Paringgonan Kecamatan Ulu Barumun Kabupaten Padang Lawas
Get PDFAbstract: This research aims to find out the law of building a mosque with zakat in Islamic law. And to know that the mosque is included in the mustahik zakat group according to Islamic law. This research was conducted using field research, using descriptive qualitative research methods. Descriptive research is research conducted to collect data, test, or answer questions regarding the latest status of an object being studied. So this research can be concluded from the results of documentation, interviews and direct observation at the location. The research results show that the muzara\u27ah system that applies in Paringgonan Village, Ulu Barumun District, Padang Lawas Regency is in accordance with customs that do not conflict with the Al-Qur\u27an and Hadith. Because it is carried out on the basis of agreement and consent between the land owner and the land cultivator. And from an Islamic economic perspective, the muzara\u27ah system that applies in Paringgonan village is based on the principle of volunteerism, the principle of justice, and the principle of mutual assistance. That the muzara\u27ah system can revive the economy of the people of Paringgonan Baru Village, Ulu Barumun District, Padang Lawas Regency according to the percentage of each share. Without any harm to either party. Like Mr. Amin and Mr. Sutejo, as well as Mr. Zeri, before joining this system, his average income was only sufficient for his daily needs. Because the source of income for sharecroppers apart from doing muzara\u27ah cooperation is only as casual laborers whose results are uncertain. Meanwhile, Mr. Amin is able to provide for his daily life. Therefore, the people of Paringgonan Village, especially sharecroppers, are looking for additional funds or income through muzara\u27ah contracts or often called paroan paddy fields to increase their income so that sharecroppers can revive the economy of their respective families