2018 · JOURNAL_SUBMISSION ·
<p><em>The justice is viewed from any perspectives and aspects, it means the justice must be positioned as well as possible depends on the situation and time (when and where). In law empowerment all people have the same position and they should get their human right.</em><em> Method which is used in this study was library research. There </em><em>is a phenomena where the human right is not found in every human life, but actually it must reach all factors of the human life which having different and balanced. In deciding the justice for human life, it must be as proportional as possible eventhough the right is not always reaching the same position.</em></p>
2018 · JOURNAL_SUBMISSION ·
<p><em>The Case No. 287/ Pdt. G/ 2006/PA. Pdg. is a lawsuit Wasiat Wajibah submitted to the Religious Court of Padang. The Religious Court of Padang sets the plaintiff on this case as an adopted child who is entitled to obtain a mandatory will from his foster mother's estate. Where as between the plaintiff and his adoptive mother has a very close kinship relationship. The plaintiff is the real child of his adoptive brother's brother, while at that moment the plaintiff's adoptive mother was the heir of Kalâlah. The Law of Inheritance of Islam recognized the right of inheritance to the sister’s child. Sister’s son's inheritance is not clearly contained in the Qur'an and the hadith of the Prophet Muhammad pbuh. However, sister’s child's inheritance rights are basically through the extension of the understanding of other whose rights are described in the Qur'an, because if he or she has no sister and brother, the position can be replaced by the child. Sister’s child will not get the right as long as his father who connects him to the heir is alive. This can be understood as the concept of "Expanding Brotherhood Meanings". Thus, the decision of the Religious Court of Padang on the Wasiat Wajibah which sets the plaintiff to obtain the right to the property of his adoptive mother through Wasiat Wajibah is not appropriate. This is because the plaintiff has a very close kinship with his adoptive mother. Therefore, the plaintiff is more aptly part of the heritage of his adoptive mother through his right as an heir (ashâbul furûdh), not as a mandatory will. This is because the plaintiff replaces the position of his biological father as the heir because he has died earlier than his adoptive mother. The Plaintiff is entitled to receive a share of furûdh against the inheritance of his adopted mother. The furûdh portion obtained is based on the letter of al-Nisâ verse 176.</em></p>
2018 · JOURNAL_SUBMISSION ·
<p>Fundraising activities are essential for the operation of zakat management programs and its operations. In BAZNAS, Tanah Datarregency, it is found that in 2013, the total of zakat fundraising is Rp.8.418.272.757, -, 2014 the total of zakat fundraising is Rp. 8.754.155.665,-, 2015 the total is Rp. 9.179.036.735,-, 2016 the total is Rp. 11.148.298.358,-. While for the following years, it increases signiicantly. In 2014, Zakat fundraising was enhanced 3.99% with Rp. 335.882.908. It was from Rp.8.418.272.757 to Rp.8.754.155.665. It also increased 4.85% with Rp. 424.881.070 in 2015. It was from Rp.8.754.155.665<br />to Rp.9.179.036.735. It also significantly boosted in 2016 for 21.45% with Rp. 1.969.261.623. It was from Rp.9.179.036.735 to Rp. 11.148.298.358. These facts indicate a precise strategy used by BAZNAS, Tanah Datarregency in doing zakat fundraising. This type of research was field research with qualitative descriptive approach. Data were collected through interviews, documentation, and literature study. The results showed that BAZNAS, Tanah Datar regency used strategy direct and indirect fundraising. If the muzakki have expressed their willingness to pay zakat through media campaigns and direct fundraising, BAZNAS, Tanah Datar regencyused three ways to ease the muzakki to pay their zakat. First, do direct cutting through UPZ which has been formed to be deposited into the account of BAZNAS Tanah Datar. Second, do "pick up the<br />ball", the oficer of BAZNAS Tanah Datar will collect zakat directly to muzakki’s place. Third, invite muzakki to distribute his zakat through the account of BAZNAS Tanah Datar.</p>
2018 · JOURNAL_SUBMISSION ·
<p>Believed on earth and trusted in the heavens is another name given to Abdurrahman bin Auf,<br />a friend of the Prophet. He was popular because his honesty and generosity in trading, as a result he<br />become a rich person. He also has many remarkable stories in his life that can be emulated by people in<br />their daily life. There is famous hadith about a statement from the Prophet who says that Abdurrahman<br />bin Auf will enter the heaven by crawling. If he wants to hinder that situation, he must spend all his<br />wealth in the afternoon. It was one of the reasons why he became famous as a true Muslim entrepreneur</p>
2018 · JOURNAL_SUBMISSION ·
<p>Information earnings, a key element in the inancial statement, as stated in the Statement of<br />Financial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictive<br />value. Earnings management can be applied in the preparation of inancial statements through creative<br />accounting practices, the choice of accounting methods, the classiication of accounting systems and<br />the timing of the transaction. Earnings management practices can also done through the election<br />method of inventory accounting, depreciation of ixed assets, capitalization of pensions, inlation, and<br />amortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give good<br />impact for the company itself in the long term. The higher the company implemented corporate social<br />responsibility, the lower the activity of management to manage earnings to its interests. Due to the<br />inancial statements prepared by the management will be read and analyzed by stakeholders as a basis<br />for decision making, management is required to prepare honest inancial statements. Disclosure of<br />corporate social responsibility that is increasingly widespread will improve the image of the company<br />and increase of the proits to be earned by the company ultimately.</p>
2018 · JOURNAL_SUBMISSION ·
<p>The research problem was on the unknown quality of inancial performance of PT. Indo Rama<br />Synthetics, Tbk in the form of the ratio of liquidity. Then, the purpose of the research was to analyze the<br />inancial performance of PT. Indo Rama Synthetics, Tbk in the form of the ratio of liquidity, solvency,<br />activity, and proitability. Descriptive quantitative was used as the design of the research. The setting of<br />the research itself was at PT. Indo Rama Synthetics, Tbk 2011 – 2015 period listed on IDX. It could also<br />be accessed through website www.idx.co.id. The research itself was done during May to June, 2016. The<br />data of the research were inancial reports. The indings relected that the liquidity ratio (current, quick,<br />and cash ratio) of PT. Indo Rama Synthetics, Tbk were in low quality since it was below the industry<br />average. Meanwhile the ratio of inventory to net working capital of PT. Indo Rama Synthetics, Tbk was<br />above the industry average. Seeing from its solvency ratio like debt to asset ratio, debt to equity ratio,<br />and long term debt to equity ratio, PT. Indo Rama Synthetics was in suficient condition because there<br />was an enhancement of ratio rate per years. However, the results were also remained the same for the<br />rate of average industry because it was above the average industry overall.</p>
2018 · JOURNAL_SUBMISSION ·
<p>National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managing<br />zakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the<br />inancial report of it is not referring to the statement of inancial accounting standards from the Indonesian<br />Institute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still in<br />the simple form relecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.<br />This research aims to apply the statement of inancial accounting standards (PSAK) No. 109 at BAZNAS,<br />Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained through<br />interview and documents. The indings showed that the system of fund accounting records of BAZNAS, Solo<br />regency was still simple. It was only the records when the funds of zakat, infak, and sedekah were received<br />and distributed. This inancial record is noted at the ledger and recapitulated in the form of withdrawal and<br />distribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a report<br />referring to PSAK No. 109 was on the report of inancial position, changes in funds, changes in school assets,<br />cash low, and notes on inancial report have not been made by BAZNAS, Solok regency.</p>
2018 · JOURNAL_SUBMISSION ·
<p>The purpose of this research is to ind out and explain the Socialist Economics, Tan Malaka, according to Islamic economics. This type of research was library research by using content analysis. The results showed that in the perspective of Islamic economics, the Socialist Economics, Tan Malaka has similarities in terms of objectives and goals. The form of the equation among others is the equality of<br />concepts of justice, prosperity and welfare which are the goal of the economic system. This equation was also seen in the form of abolition of slavery and oppression.Beside the spirit of brotherhood, and mutual help or assistance proposed by Tan Malakawere also owned by Islamic economics. The role of the State in socialist economic policy Tan Malaka is also owned by Islamic economics. The prominent difference in Tan Malaka's socialist economy in terms of Islamic economics lies in the ways or instruments he uses such as zakat, infak, shadaqoh, waqf, banning ribs and so forth. In addition, differences are also seen in the philosophical foundations and rules that support the economic system.</p>
2018 · JOURNAL_SUBMISSION ·
<p>Syariah Banking is an Islamic banking which has main function to deploy and distribute funds to society. Islamic banking is a relevance inancial institution to Islamic principles such as Al qur’an and Hadist. The condition of Islamic banking at state institute for Islamic studies, Padang Sidempuan was many students preferred to learn about banking, Islamic law, Islamic syariah bank, and syariah bank, from the available bank advertisement like magazines, newspapers, radio, television, and others.</p>
2017 · JOURNAL_SUBMISSION ·
Tes untuk pengembangan ojs
2017 · JOURNAL_SUBMISSION ·
<em>This research was conducted to predict the business continuity (going concern) microfinance institutions sharia in tahah datar using the Altman Z-Score. The purpose of this research was to analyze the performance and predict the sustainability of microfinance institutions sharia in tanah datar. Because of the presence of islamic micro finance institutions in tanah datar help people who need additional capital, because people have limited access to other financial institutions, especially banks. The result of this research are expected to be considered by the management to increase or improve the state of the company in the future. For the goverment is expected to have implications for the measures taken, as the goverment took responcibility for the empowermenr of micro, small and medium enterprices as referred to in the Act No. 20 of 2008.</em>
2017 · JOURNAL_SUBMISSION ·
<em>Zakat (Divine Tax) is the only worship in Islam where the person responsible for collecting the Zakat mentioned in the Quran. This person is called amil (collector). Therefore, the legal basis for the amil is obviously stated in the Quran and the Sunnah. Even, the prophet pbuh and the companions have shown how to pay zakat through the amil. There must be no doubts paying zakat through amil. However, some phenomena show that the zakat that is paid directly by the tax payer (muzaki) to those who deserve to have it (mustahik). Those phenomena leave a very serious question: whether the receivers are truly mustahik. This is quite reasonable since most of the muzaki distribute their own zakat to their own relatives while many others in their neighborhood deserve to receive more than the others due to their economic conditions.</em>
2017 · JOURNAL_SUBMISSION ·
<em>Issues concerning with LGBT seem to be never lasting discussions. These are due to several disciplines, such as health, psychology, Islamic law, other related ones, that may give significant affects in the process making decisions concerning with the issues. Among the issues are dealing with positioning of LGBT either as nature or nurture, given or socially constructed, inherited or deviant, normal or diseased, and so forth. Such abnormal behaviors lead this group to the false understanding about sex in the wrong ways. This points out that the people that gets involved in LGBT fail to synchronize their desire and principles of life. This paper, therefore, aims at analyzing the perspectives of Islamic scholars of Islamic jurisprudence (fiqh) concerning with LGBT and the effects as well caused by</em>
2017 · JOURNAL_SUBMISSION ·
<p><em>Decreasing attitude and/or moral values among students forced Indonesian government</em><em> </em><em>to be responsible to solve this problem through character building. Considering ‘Undang-Undang RI No.17 Tahun 2005’, this is a must for every school to over-come all problems that contribute to the decreasing attitute/ moral values of the students. Inhence, this research was done to know how was the implementation character education at schools. The design of the research was qualitative one. The researcher came to the class to observe the teaching and learning proseses (pre, whilst, and post activities) in order to get complete data. After analyzing the lesson plan and observation result of the teaching and learning proseses in the classroom, it could be known that there was the information of character building in the lesson plan (the learning objective, teaching steps and measurment). Then, the moral values were integrated in teaching materials by using cooperative learning, active learning, contexttual and expository strategy. In measuring the students’ attitute/ behaviour, the teacher faced difficulties in interpreting and scoring because there was no clear information of scoring students’ character/ attitute.</em><em></em></p>
2017 · JOURNAL_SUBMISSION ·
<p><strong>Management of education in perspective al-Qur’an</strong>. The Qur'an is the way of life of all time, which is relevant in every time, place and situation . In the Qur'an not only discussed the matter of belief, worship, morals, halal and haram , but there are also issues of science. Among them about education issues, including the scope of Management Education. Word "Yudabbiru " which means set, can be used as the basis that the Qur'an there memamng discuss management ( setting ) of God to his creation , including arranging all the affairs of His creatures. This can be understood from the fact that man as a vicegerent of God on earth has the duty and obligation to manage, administer and prosperity of this earth . Education includes administering and managing well education Management is the foundation of Islam Qur'an and Hadith with the principle of Tauhid, Khalifah and trustful. Furthermore, the function of which is popularly called management Planning, Organizing, Actuating and Controlling, in line with the teachings of the Qur'an, that in life and life, man must have the planning , organization , unity and mutual cooperation. In addition it should also be able to move others to do good in the form of motivation, advice and guidance . Then needs to be controlled and monitored in order to get maximum results.</p><p><strong>Kata kunci</strong>: Al-Qur’an, perspektif, manajemen pendidikan.</p>
2016 · JOURNAL_SUBMISSION ·
<p><em>Pesantren (Boarding School) have special characteristics in learning compared to other educational institutions, there is a boarding house to stay students. Nowadays the boarding life has less attention from stakeholders in the boarding school, it is seen from the boarding school’s atmosphere, such cleanliness which would cause various diseases for students. In this study, the researcher examined how is the school’s understanding to the cleanliness, however the classic books gave clear attention such fiqh thaharah (ablutions/sanitation). This study also predicted the way of traditional boarding school salafiah which represented by Pondok Pesantren Nurul Yaqin Ringan-Ringan in applying the hygiene of daily life.</em></p><strong><em>Keywords:</em></strong><em> Boarding School, Boarding House, School’s Atmosphere, Cleanliness.</em>
2016 · JOURNAL_SUBMISSION ·
<p><em>This research was aimed at conducting a piloting project on improving professional competency of guidance teacher in promoting smart character of Islamic Elementary School (MIN)</em><em> Sungai Tarab). </em><em>To achieve the goal</em><em>, </em><em>qualitative approach and </em><em>collaborative action research</em><em> were employed. The subjects of the research were a guidance teacher and other school personnels. The subjects were chosen by means of purposive sampling technique since they were chosen in line with the purpose of the research. Data were collected by following the principles qualitative paradigm where the researcher was the key instrument, and observation, interview and documentary study were used.</em><em> </em><em>The research steps basically followed those of action research. Those steps were: </em><em>1) </em><em>Intial reflction</em><em>, 2) </em><em>Planning</em><em>, </em><em>3) action and observation</em><em>, dan 4) refle</em><em>ction</em><em>. </em><em>Data analysis was carried out during data collection by referring to </em><em>Miles dan Huberman</em><em>’s which consisted of three main steps: </em><em> 1) </em><em>data </em><em>redu</em><em>ction</em><em>, 2) data</em><em> display</em><em>, </em><em>and </em><em>3) </em><em>conclusion/verification. The finding of this research show that the delopment took place for several indicators of professional competency of the guidance teacher in terms of improving her horizon and knowledge and skill in administering and following up inventory (</em><em>AUM</em><em>) while other indicators cannot be improve due to time constrains from the subject of the research.</em><em></em></p><strong>Kata kunci:</strong> kompetensi profesional, konselor, karakter cerdas, MIN Sungai Tarab
2016 · JOURNAL_SUBMISSION ·
<div><p><em>It is a fact that the symptom of misbehaviour among teenagers is not suddenly occurred. It could be caused by several factors such as lack of social supports from family as well as peer. One of other contributing factors is self-concept on negative aspects. Negative self-concept is potentially to be changed by using bibliotherapy. Bibliotherapy could scientifically be used as therapy to change self-concept from negative ones to the positive ones. The bibliotherapy might be implemented using individual, group, and classical approach. These approaches could be executed by counsellors to help teenagers have a positive self-concept. </em></p><strong>Kata kunci<em>: </em></strong>merubah,<strong> </strong>konsep diri negatif, remaja, <em>bibliotherapy</em></div>
2016 · JOURNAL_SUBMISSION ·
<div><p><em>Mental revolution is a national movement and political jargon initiated by the Indonesian government nowadays. By using this jargon, it is expected that Indonesian people could achieve their dignity to be an independent, nobility, justice, and prosperous country. The mental revolution should be begun with job ethos – a mental attitude to see a job meaningfully. Job ethos is not seen as an effort to get salaries only. It is, however, an effort to do something meaningfully. Job ethos will affect employee such as farmers, workers, merchants, and civil servant to do their jobs successfully and meaningfully.</em><em></em></p><p><strong>Kata kunci: </strong>revolusi, mental, etos kerja</p></div>
2016 · JOURNAL_SUBMISSION ·
<p><em>This research is aimed at investigating the implementation of multi intelligent on Arabic teaching in students’ theses. The data used were students’ thesis which applied experimental and classroom action research design from 2007 up to 2012. The data were then analysed by using Miles and Huberman theory. Based on analysis, it shows implementation of linguistics musical, kinaesthetic, and spatial intelligent was found in sixteen theses. Meanwhile the implementation of logical/mathematical intelligent was found in one theses. These findings conclude that seventeen theses describe the implementation of multi intelligent in Arabic learning.</em><strong><em></em></strong></p><strong>Kata kunci</strong>: multi kecerdasan, pembelajaran bahasa Arab, metode, teknik, media
