Publication Search

Musyarakah mutanaqishah is musyarakah or syirkah ownership the assets (goods) or capital of one of the parties (shariq) are reduced due to gradual purchase by other parties. As well as a musyarakah agreement mutanaqishah is a combined contract between a musyarakah contract and a contract ijarah. Sharia syndicated financing is financing provided by two/more Islamic banks or financial institutions, with the same terms and conditions, using the same documents and administered by one bank. Regarding information on syndicated financing using a musyarakah agreement Mutanaqishah is still not widely known by the wider community until now This. So this research will focus on discussing contracts musyarakah mutanaqisah used in syndicated financing. Because This contract is a contract that needs to be socialized and more publicized the banking sector, because its existence is not widely known by the public common among other contracts which are also used for syndicated financing in sharia banking in Indonesia, after previously using contracts murabahah and ijarah mun tahiya bit tamlik.

Increasingly advanced technological developments can also have negative impacts. One of them is cybercrime, namely phishing. The existence of phishing will also refer to a scam or fraud. This research aims to increase public knowledge in the Bandarharjo village environment about the dangers of phishing and scams in daily life. This community service activity is an effort to increase community knowledge. The method of transmitting the material is through giving lectures, discussions, and distributing leaflets. The use of these methods and media is effectively applied to increase public awareness regarding the dangers of phishing and scams. According to the evaluation carried out, the level of public knowledge has improved and they are aware of the importance of socialization regarding phishing-type cybercrimes. It is hoped that this activity can have a positive impact and long-term benefits in raising awareness of the dangers of cybercrime in the future in people's daily lives

Tandikek is a hilly area in Padang Pariaman district. Tradition cannot be separated from the traces of human travel, as a characteristic form found in a social group and formed naturally which continuously reproduces practices in the process of interaction. With a disaster or disaster occurring in the midst of the Tandikek Community, the Community will carry out the Ratik tradition of rejecting evil. Tandikek people believe in this tradition, because of the existence of supernatural powers. This is what makes them always carry out the tradition of 'resist evil'. The first problem in this article is the role of the Ratik tradition in repelling reinforcements for the Tandikek Community. The theory used in this problem is the Redcliffe-Brown functional structural theory, which states that aspects of social behavior do not develop for individual needs, but to maintain the social structure of society. The tradition of ratik rejecting reinforcements at tandikek is one of the local wisdoms. The ratik tradition of rejecting reinforcements has maintained and fostered social ties among the Tandikek community. Society realizes that there must be harmony between humans and supernatural beings.

Analyzing the study of diphthongs and consonant clusters in the children's reading book" wading the ocean of life " by Muh.Sunardiyantothis research uses the literature study method. Stages in the analysis of data in the form of stages of data collection, data analysis and writing stages. In this study the researchers analyzed the use of diphthongs ai, au, oi and consonant clusters studies show that the diphthong /ai/ is used 79 times in the children's reading book "wading the ocean of life", kh, ng, ny, sy, nk in children's reading across the ocean of life.In addition to the consonant cluster /ny/ quite a lot found but not more than consonant cluster /ng/, 146 is the result of analysis of the consonant cluster /ny/ along with the page was already recorded in the results. The existence of diphthongs in children's reading” wading the ocean of life " by Muh. Sunardiyanto, there are only a few /ai /and/ au /while/ ei /and/ oi /are not found as well as consonant clusters/ nk/, in consonant clusters only found/ ng/,/ kh/,/ ny/, and/sy/. Based on the results and discussion of this article, it informs what diphthongs and consonant clusters are and on which pages the diphthongs and consonant clusters are located.

A well-prepared abstract enables the reader to Information Technology is very developed in the business world, both small businesses and medium to upper enterprises have all used technology, with the existence of technology the community can change the way of thinking to follow developments. With the existence of computer information systems can provide information quickly and accurately.there are some consumers in the field who hesitate to laundry their clothes because there is still a thought whether washing has been sharia or not, with there is information technology.

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.

Considering the importance of economic activities in maintaining national stability, sharia banking is considered as an approach to boosting the nation's economy. Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM), three sharia banks that were previously in existence, have merged as a result of the growth of the sharia banking sector in Indonesia, into one business entity. The process of merging two companies into one, where one takes a new name and the other is dissolved while all its assets are combined into the still operating business, is known as a merger. Of course, mergers are carried out with a specific purpose, as is currently experienced by the banking industry. In the context of these concerns, researchers plan to explore the impact of the consolidation of three state-owned sharia banks on the development of Indonesia's sharia economy. The influence of PT business combinations is revealed through the use of a literature observation approach in this research. Indonesia's sharia economic growth will be considered with a focus on Bank Syariah Indonesia (BSI) Tbk. Secondary data for this research was obtained from various sources, including scientific journals, e-books, and other relevant sources. This research aims to investigate the influence of the Indonesian Sharia Bank (BSI) business combination on the development of the sharia economy in these countries

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.

The differences that the Indonesian state has are often used as the basis for conflicts that occur within this country. The diversity of religions, ethnicities, races, cultures and traditions that exist often differentiates Indonesian society. These differences often become the root of a problem and ultimately result in unrest and lack of harmony in social life. In this regard, in maintaining the values ​​of diversity, the Ministry of Religion provides religious moderation to handle any differences that occur. The Ministry of Religion never tires of promoting Religious Moderation, because with this, peace, tranquility and an attitude of tolerance between communities can be realized. Maintaining the value of diversity is not an easy thing, nowadays there are often divisions between communities, discrimination between communities, groupings between tribes, this is what is trying to be resolved with the existence of Religious Moderation. Maintaining diversity is not only the task of government institutions, but all members of society play a role and are responsible for this. Therefore, by promoting religious moderation, this will be the most effective way to overcome the widespread intolerance. Religious moderation will also make people aware of the importance of the value of togetherness among differences. This will look for the most appropriate way to cultivate existing diversity, making it a wealth that cannot be valued.  

Financial reports are records of financial information from a company in an accounting period. The existence of financial reports that can be used to describe company performance, especially in the financial sector. The purpose of financial reports is to provide information about the financial position and cash flows of an entity that is useful for the majority of users of financial reports in making economic decisions. The culinary business of Timor Sea grilled fish and kupang sei pork is one of the businesses operating in the culinary business sector. Since this business was built, the Timor Sea Grilled Fish and Kupang Sei Pork culinary business has not recorded financial reports so that sometimes errors occur in detailing the income and expenses of the business.

In Indonesia, the effort to maximize tax revenue is not without obstacles. In the process of tax reform carried out by the government, differences in the interests of the government and the business world become apparent. The existence of these differences causes tax avoidance by the taxpayer. Researchers made this scientific article, aiming to examine and examine the effect of financial difficulties, debt agreements and transfer prices on tax avoidance moderated by foreign ownership. This study uses a qualitative descriptive method to examine a phenomenon by describing the data obtained from literature studies. The results of this study indicate that the variables of financial difficulties, debt agreements, and transfer prices affect tax avoidance. As well as financial difficulties, debt agreements, and transfer prices are able to be moderated by foreign ownership on tax avoidance.

BMT Amanah Weleri is a sharia financial institution engaged in service companies. BMT Amanah began operating in 2006 which is located in Kec. Weleri, Kab. Kendal. In its activities, BMT Amanah Weleri every month cannot be separated from making Cash Flow reports, to support it, a good computerized system is needed for the smooth performance of BMT Amanah. Based on surveys and observations of the BMT Amanah Weleri Cash Flow Information System, financial reporting still uses a manual system so it takes longer to process the recording, this is felt to be less effective because there is no adequate information system. where each company's cash receipts will be recorded by the finance department which will later be recapitulated in the annual report and juxtaposed with other recording results such as cash disbursements. With a cash flow information system at BMT Amanah Weleri, it makes the process of recording and inputting data easier and minimizes errors. The existence of an information system is also able to produce cash flow reports more quickly, precisely and accurately.

Rice plants (Oryza sativa L.) are rice-producing plants which are a source of carbohydrates for most of the world's population. Almost 95% of Indonesia's population consumes rice as a staple food, so every year the demand for rice increases as the population increases. Therefore, farmers must choose quality seeds. In this era of fast and efficient technological progress, this is a very good thing for all progress in various fields. more and more fields of knowledge are developing, one of which is the existence of a decision-making system. a set of model-based procedures for processing and valuing data to help managers make decisions. This decision-making system uses several variables as input consisting of: type of variety, seed shape, seed color, root, seed age. The method used by the author is Fuzzy Tsukamoto. In the Tsukamoto method, it is explained that each consequence in IF-Then must be explained with a fuzzy set that has a membership function that does not change or is monotonous and for programming it uses PHP. The results obtained from the research that the authors conducted were in the form of a decision-making system to get the best seed yields.

2D-based animated films are a medium that is liked by children to adults, through social media 2D animation can be disseminated so that anyone who sees it will get information.Helping to introduce tradition through 2D animation is the aim of this research, namely with the title “Graphic Design Of Objects In Making 2D Animation Films Of Pak Saloi Folklore “Hunting Deer” By Applying The MDLC Method using the Multimedia Development Life Cycle (MDLC) method which has 6 stages, namely, concept, design, material collecting, assembly, testing and distribution. It is hoped that the existence of this 2D-based animated film can become a medium of information about Mr.Saloi Folklore “Hunting the Deer”.

Desa Penanggungan, Kecamatan Trawas, Kabupaten Mojokerto, Provinsi Jawa Timur is a village that has great potential to become a tourist destination because of its beautiful natural scenery. For this reason, the village government and local residents built the Wisata Agro Lembah Kecubung which is still in the development stage. Therefore, as a tourist attraction that has just started and is not yet known to many people, supporting tools are needed to attract public attention to the existence of the Lembah Kecubung, one of which is by using character or mascot designs. This mascot design method begins with data collection through surveys and interviews. Then it continues with the creative process which refers to Brown's design thought theory, including the emphatize, define, ideate, prototype and test stages. The result of this design is an alternative mascot design inspired by the shape of the Javanese Serak owl which is designed using farmer attributes, such as hats, towels and rice scythes.

Another term for "character education" can be expressed as "Moral Formation" or "Ethical Guidance." This refers to the effort to develop and shape attitudes, moral values, and ethics in students through knowledge and guidance from various parties such as parents, teachers, and the community. The crucial roles of parents, teachers, and the community in shaping a child's character cannot be overlooked. Each child possesses inherent goodness that needs to be nurtured and socialized effectively to ensure optimal character development. In this digital age, especially among high school student, the use of digital media is prevalent. Educators, parents, and responsible adults in the community have the responsibility to guide and monitor children's use of digital media. While the digital era brings positive impacts, the existence of negative effects demands special attention. Therefore, efforts are required to ensure that children can use digital media wisely, allowing them to reap positive benefits for themselves and their lives

Regional growth centers assume the ability to integrate as many development interests as possible among those with an interest in development. Thus, regional growth centers also mean qualitative development and/or growth. Theoretically and empirically, inclusive economic growth is closely related to regional development. The existence of sub-regions in Aceh needs special attention, in order to develop the concept of regions as centers of development. During the New Order era, the concept of regional development was apparently renewed.

Religious tourism is one of the tours that is closely related to religion, history, customs, and beliefs of an individual or group. The existence of religious tourism in the midst of society has an economic and social impact on the surrounding community. The purpose of this study is to analyze the social economic impact on local communities with the existence of religious tourism Sapuro Tomb in West Pekalongan City. This research uses field research with a qualitative approach. The main data sources in this study are local communities and pilgrims. The results showed that there are economic and social impacts on local communities. The economic impact is felt by business people who are around Makan Sapuro, who get a large income every day because it is not uncommon for pilgrims to come from outside the city. The existing social impact is in the form of interaction of local people who work together if a religious event is held besides that there is interaction between the surrounding community with pilgrims or visiting worshipers.

This research is entitled Application of the Family Hope Program and Dilemmas for Poverty Alleviation in Teluk Nilau Village. The research method used by researchers is a qualitative approach. The results of this study were: (1) the mechanism for implementing the PKH program in Teluk Nilau subdistrict was carried out in several stages, namely, regional selection and selection of PKH participants, initial meeting and validation of prospective PKH participants, verification of eligibility, data updating and initial disbursement of funds. PKH in Teluk Nilau Village is aimed at improving the health quality of children under five, pregnant women and the elderly. For the education level of elementary, middle and high school children, the distribution of PKH funds is carried out once a month in 4 stages, namely in January, April, September and December through banks (BNI, BRI and Bank Mandiri). (2) The PKH program in Teluk Nilau sub-district plays an important role in increasing community economic poverty alleviation or KPM PKH including: First, reducing the poverty rate, from the data on the number of PKH beneficiaries from the data the number of recipients is 251 down to 224 in 2021. Second, in the field of education with the PKH program assistance is able to provide an increase in the level of education. Third, in the health sector, the existence of PKH program assistance is able to play a role in increasing poverty alleviation towards improving the level of public health. (3) Regarding the obstacles that were often faced before, it was often the case that recipient cards for the Family Hope program were blocked, but for now this obstacle has almost never happened. Again, this is because the PKH beneficiaries themselves collect the assistance at the post office or bank that has been determined. So for the constraints of the family program, hope has more or less been able to top it.

This research is entitled The Role of Cash Waqf in the Economic Development of the Darul Hijrah Islamic Boarding School on the Rengas River, Batanghari Regency. The aims of this study are: 1) To find out how cash waqf is managed at the Darul Hijrah Islamic Boarding School. 2) To find out the role of cash waqf in the economic development of the Darul Hijrah Islamic Boarding School. The research method used by researchers is a qualitative approach. The results of this study are: 1) In the process of managing waqf funds at the Darul Hijrah Islamic Boarding School, the fund management function starts from planning to realization. These stages are applied in every waqf fundraising process, the business preparation process, the placement of workers to the allocation of operating proceeds. In the implementation of waqf fund planning at the Darul Hijrah Islamic Boarding School, including: Planning for types of business, Planning for waqf sources, Planning for managing the business needed, and Planning for income to be obtained and where to distribute it. The source of cash waqf funds at the Darul Hijrah Islamic Boarding School comes from the waqf of the local government, parents of students and the general public. While the types of Islamic boarding school economic businesses funded by waqf funds are oil palm plantations, canteen businesses and buffalo livestock. 2) The forms of waqf in the Darul Hijrah Islamic Boarding School are in the form of cash waqf, immovable waqf. Waqf of immovable objects in the form of palm oil fields and buffalo livestock. In addition, the waqf received is also in the form of cash and other objects such as building materials, food ingredients and Al-Quran manuscripts. This form of waqf is used for, 1) Development of Islamic boarding schools, 2) Consumption of students, 3) Learning facilities and infrastructure, 4) Honorarium of teachers and 5) Economic activities of Islamic boarding schools. 3) The existence of waqf funds at the Darul Hijrah Islamic Boarding School plays a very important role for the economy of the pesantren residents at the Darul Hijrah Islamic Boarding School in 3 ways, namely, firstly creating jobs for the students and for the pesantren's teachers, secondly increasing income for the students, teachers and the pesantren itself to meet daily needs and help meet the needs of Islamic boarding schools, thirdly increasing business capabilities for Islamic boarding school students and teachers in terms of sales, business and business management. As a result, the role of the waqf is able to increase the economic independence of the Darul Hijrah Islamic Boarding School in the income of students and teachers, honorariums for teachers, and consumption as well as the development of Islamic boarding schools.