Mohamad Faisal¹, Tulasmi², I. Artikel, Artike History
{"title":"THE EFFECT OF MERGERS AND ACQUISITIONS ON THE CAPITAL STRUCTURE OF COMPANIES IN ISLAMIC PERSPECTIVE IN SHARIA BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017 – 2021 PERIOD","authors":"Mohamad Faisal¹, Tulasmi², I. Artikel, Artike History","doi":"10.20885/tullab.vol5.iss2.art4","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art4","url":null,"abstract":"This study aims to determine the analysis of the effect of mergers and acquisitions of companies on the company's capital structure in an Islamic perspective in Islamic banking companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study are Islamic banking companies listed on the Indonesia Stock Exchange for the period 2017-2021. Sampling in this study was conducted by purposive sampling method. The criteria for companies that are used as research samples are Islamic banking companies that have gone public and are listed on the Indonesia Stock Exchange during the research period, namely 2017-2021, the availability of information on the financial statements of Islamic banking companies during the research period. Research samples that meet the criteria are taken as many as 3 go public sharia banking companies that are listed on the Indonesia Stock Exchange for the 2017-2021 period.\u0000This study uses multiple linear regression analysis to test whether capital structure is influenced by various variables, namely Fixed Asset Ratio (FAR), Growth Sales (GS), Firm Size (SIZE), Return On Equity (ROE), Degree of Financial Leverage (DFL). ), and Dividend Payout Ratio (DPR). The results of this study partially are Fixed Asset Ratio, Firm Size, Return On Equity, and Degree of Financial Leverage have a significant effect on the Debt to Equity Ratio. Meanwhile, Sales Growth and Dividend Payout Ratio have no partial significant effect on the Debt to Equity Ratio. Based on the results of the statistical f test, it shows that the Fixed Asset Ratio, Growth Sales, Firm Size, Return On Equity, Degree of Financial Leverage, and Dividend Payout Ratio variables simultaneously affect the Debt to Equity Ratio in Islamic banking companies that have gone public and are listed on the Stock Exchange. Indonesian Securities in 2017-2021.","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"531 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133797254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Khusnun Mufidah, ¹. Rakhmawati, I. Artikel, Artike History, Rakhmawati
{"title":"SYSTEMATIC LITERATURE REVIEW CASH WAKAF LINKED SUKUK","authors":"Khusnun Mufidah, ¹. Rakhmawati, I. Artikel, Artike History, Rakhmawati","doi":"10.20885/tullab.vol5.iss2.art7","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art7","url":null,"abstract":"This study aims to determine the trend and topic of research on Cash Waqf Linked Sukuk (CWLS) published from 2018 to 2022 on the Google Scholar database. This study uses both quantitative and qualitative. The qualitative analysis used is the systematic literature review (SLR) analysis. Based on the search results, 76 documents were exported in RIS format and processed using VOSviewer. The analysis results show that the trend of research on CWLS from 2018-2022 can be grouped into three clusters. The focus of the research content can be categorized into 21 topics, with the most discussed topics about the development of CWLS, the potential of CWLS to finance economic recovery after the COVID-19 pandemic, and the role of CWLS on economic development. The author who contributed the most was Hendri Tanjung, with three publications. Most of the published research is in the form of journals as many as 62 studies. The literature study is the most widely used research method, with as many as 43 studies","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114956101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"BEST INTEREST FOR CHILDREN IN PERMA NO. 5 OF 2019 CONCERNING GUIDELINES FOR TRYING DISPENSATION MARRIAGE APPLICATION CASES","authors":"Qurratul Uyun, Maida Hafidz, Madah Rahmatan, Artike History, Rahmatan","doi":"10.20885/tullab.vol5.iss2.art12","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art12","url":null,"abstract":"Child marriage has a negative impact on individuals and the environment. Children who marry at an early age do not get the rights they should have so that, which has an impact on divorce and domestic violence due to the unpreparedness of children in building a household; things like that can also affect social structure and order in society, which ends in threats to children's welfare. Children with welfare problems need protection and guidance like children of the same age. The type of research used is library research. The descriptive-qualitative method uses a theoretical approach and facts through the information media, judge's decisions, articles and other sources. The results of the study show that the best interests of the child in PERMA No. 5 of 2019 are all actions that must be considered to ensure the protection, care, welfare, survival and development of children, including efforts to help prosper the growth and development of children and improve family life.","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130042142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Devi Sandy, Imro’atul, ². RofiqusSo’adah, Idris Akbar Pramono, Sdn, Pelem Kecamatan, Bungkal, Artike History, Devi Sandy Rahmawat, Rofiqus So’adah
{"title":"SCIENCE DISCOURSE IN THE ISLAMIC RELIGIOUS EDUCATION CURRICULUM IN SCHOOLS AND MADRASAS IN THE DIGITA ERA","authors":"Devi Sandy, Imro’atul, ². RofiqusSo’adah, Idris Akbar Pramono, Sdn, Pelem Kecamatan, Bungkal, Artike History, Devi Sandy Rahmawat, Rofiqus So’adah","doi":"10.20885/tullab.vol5.iss2.art2","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art2","url":null,"abstract":"The changes in curriculum and everything in between such as development of Islamic education, science, development innovation, change and others are inevitability which generate new challenges in the field. Facing this reality, all element of society expects that the role of Islamic religious education which indeed has taught moral and spiritual value. Therefore the urgency of Islamic religious education in providing teachings or guidelines for social activities becomes a very urgent need. In line with the statement, we need an educators who have creativity and innovation to be able to develop learning well and professionally. No matter how good the curriculum design is, if the delivery is not good, an effective learning will certainly not work. Scientific based learning implementation in Islamic education must be conducted to face dynamic things in educational world including the digital industry development.","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121498739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Syiva Syatila, Putri Cita, ². Aulia, Febbi Rivani, I. Artikel, Artike History, Febbi Aulia, Rivani
{"title":"PARADIM OF AHWAL SYAKHSHIYAH STUDENTS REGARDING VIOLENCE AGAINTS WOMEN IN THE DIGITAL AGE","authors":"Syiva Syatila, Putri Cita, ². Aulia, Febbi Rivani, I. Artikel, Artike History, Febbi Aulia, Rivani","doi":"10.20885/tullab.vol5.iss2.art24","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art24","url":null,"abstract":"Islam teaches its adherents that there is no right for men or women to commit violence or hurt one another. Violence against women is increasingly visible in this digital era. Women are more of a target or topic in an issue. This happens because of the feeling of despair from the majority of men who think that their people are higher than women. understanding this is what causes violence against women by blaming women for attitudes, behavior, ways of dressing, and so on. There are many types of violence perpetrated against women in this digital era. Most of the videos circulating show women who do not respond to violence perpetrated by men. This is because women who resist the violence they experience are still considered taboo by society. The views of Ahwal Syakhshiyah students regarding violence against women need to be straightened out and understood.","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129213550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nurul Isan, Anida, Mir'atun Nur, Arifah Joko, Susilo, Nurul Anida, Mir'atun, Nur Arifah, Artike History
{"title":"WEBSITE RESEARCH AS A SOURCE OF ONLINE INFORMATION FOR STUDENTS IN STUDYING ISLAM","authors":"Nurul Isan, Anida, Mir'atun Nur, Arifah Joko, Susilo, Nurul Anida, Mir'atun, Nur Arifah, Artike History","doi":"10.20885/tullab.vol5.iss2.art18","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art18","url":null,"abstract":"The development of information technology takes place rapidly along with the development of an increasingly advanced era. This also has an impact on the ease of access to information anywhere and anytime. The information accessed is not only related to general information, but also information related to religious knowledge. However, not all websites/sites that seek information can be trusted, so accuracy and caution are needed in processing the information obtained. This study aims to find out websites that are used as references for students in studying Islam and students' considerations in believing in the information obtained on these websites.This study uses a descriptive qualitative research method involving students of the Universitas Islam Indonesia from various majors and years. Determination of informants is done through purposive sampling technique and data collected through interviews. Analysis of the data that has been collected is carried out through data reduction, data presentation, and drawing conclusions. The results of this study show that in general there are 7 websites that are used as references for students in studying Islam, including guidanceislam.com, islam.nu.or.id, yotube.com, muslim.or.id, studisyariah.com, rumaysho, suara Muhammadiyah. The reason students trust the information obtained from the website is because the ustadz have an understanding of ahlussunah wal jama'ah and are trusted, the information provided is complemented by aqli arguments, naqli arguments, as well as scientific sanad, relevant to the book being read, and the website used is trusted.","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127687814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"COLLEGE STUDENTS OPINION ON LESBIAN, GAY, BISEXUAL, AND TRANSGENDER/LGBT AND THE ISLAMIC PERSPECTIVE","authors":"Indriani Safitri, Salma Allifatu Fuadah","doi":"10.20885/tullab.vol5.iss2.art21","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art21","url":null,"abstract":"The purpose of this research is to find out how the opinion of the college students about LGBT and how in the view of Islam. This type of research is qualitative with a descriptive analysis approach. The research subjects were the college students. Data collection techniques used observation, interviews and documentation as well as questionnaires. The data analysis technique uses inductive, namely analysisthat departs from data and leads to general conclusions. The technique for checking the validity of the data used in this study is the cross check technique, namely the technique of crossing out information obtained from sources, so that in the end only the valid ones used to achieve research results. Cross check is done by crossing the information obtained through questionnaires and observation with interviews. The results of the study show that LGBT is very clearly prohibited by Islam. The reasonwhy LGBT is banned is because it violates human nature, meaning that men should marry women, not other men. The reason why LGBT is prohibited is because it is a heinous act, a disgraceful act, violates religious rules, and can cause various sexual diseases. If there is a group that supports LGBT for the sole reason of respecting humanrights, that is wrong and also encourages damage to future generations. What should be done is to make these people (LGBT) aware so they don't violate religious rules. Ofcourse the method is not violence, but is approached slowly and then slowly spoken to.","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114459147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"STUNTING IN ISLAMIC FAMILY LAW: CAUSE DAN SOLUTION","authors":"Moh Rosil Fathony","doi":"10.20885/tullab.vol5.iss2.art11","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art11","url":null,"abstract":"This article discusses the causes and solutions of stunting and its effect on household harmony. In addition, this article also discusses the government's efforts in overcoming health problems as Perpres Number. 72/2021 concerning the Acceleration of Stunting Reduction. The method that used in this article is descriptive qualitative which is library research. Article data in the form of literature data, especially books and equipped with other documents that related to stunting both causes and solutions. The results of the article show that stunting is a condition that a person's height is shorter than the height of other people in general (who are the same age). Stunting is a chronic nutritional problem caused by multi-factorial and intergenerational nature. Stunting is also something that is not expected to happen in a household, in Indonesia stunting is a health problem that must be taken seriously. However, in practice, stunting still occurs a lot and is a problem today. Widespread incidence of stunting hampers economic growth, increases poverty, and widens inequality in households.","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122140054","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"SOCIO-GENDER ANALYSIS IN A STUDY VIDEO \"KETIKA ISTRI LEBIH DARI SUAMI\" TO NETIZENS COMMENTS ON THE INSTAGRAM ACCOUNT@ muhammadnuzuldzikri","authors":"Rima Pramita Jumadi, Yuke Yolanda, Halliza","doi":"10.20885/tullab.vol5.iss2.art9","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss2.art9","url":null,"abstract":"Instagram is one of the digital media that is widely accessed to get various kinds of information. One of them is da'wah content on the Instagram account@ muhammadnuzuldzikri. This account has a fairly large number of followers because it has interesting content. In this study, we used the ethnographic method by analyzing public response based on the comments of the viewers on the video \"Ketika Istri Lebih Dari Suami\". This study aims to determine the response from the audience. After being analyzed, it can be concluded that the video has various comments that raise pro opinions whereas the men agree more with the opinions in the video. While the contra opinions are more dominated by women.\u0000 ","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"90 12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129833301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PERSEPSI ANGGOTA AKHWAT LEMBAGA DAKWAH UNIVERSITAS ISLAM INDONESIA TERHADAP WANITA MUSLIMAH YANG MEMPERLIHATKAN AURATNYA KEPADA WANITA NON MUSLIM PERIODE 2021/2022","authors":"Allaila Firdaus, Yuke Yolanda, Sri Haningsih","doi":"10.20885/tullab.vol5.iss1.art7","DOIUrl":"https://doi.org/10.20885/tullab.vol5.iss1.art7","url":null,"abstract":"Aurat merupakan batasan minimal dari tubuh laki-laki maupun perempuan (dalam kitab anggota tubuh yang wajib ditutupi atau sesuatu yang tidak boleh diperlihatkan pada selain muhrim (Pulungan, 2018). Aurat wanita yang wajib untuk ditutupi ketika berhadapan dengan laki- laki yang bukan muhrimnya adalah seluruh tubuhnya, kecuali wajah dan kedua telapak tangan. Sebagian ulama ada yang menambahkan pendapat kedua telapak kaki juga tidak termasuk aurat (Oktariadi, 2016). Adapun batasan aurat sesama wanita mencakup bagian pusar sampai lutut. Namun, ada beragam pendapat ulama terkait batasan aurat wanita muslimah dengan wanita non muslim. Sebagian berpendapat bahwa batasan aurat wanita muslimah di hadapan wanita non muslim berbeda dengan di hadapan wanita muslimah. Sebagian yang lain berpendapat bahwa aurat wanita muslimah di hadapan wanita non muslim, sama halnya dengan di hadapan wanita muslimah. Perbedaan ini terjadi dikarenakan adanya multitafsir terhadap QS. An- Nur/ 24 ayat 31. Tujuan penelitian ini bertujuan untuk mengetahui persepsi anggota akhwat Lembaga Dakwah Universitas Islam Indonesia, dengan menggunakan metode penelitian kuantitatif deskriptif. Teknik pengumpulan data melalui kuiseoner dengan jumlah sampel yang diambil adalah 32 responden. Metode yang digunakan dalam penelitian ini adalah non-probability sampling dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa 62,50% menyatakan wanita muslimah tidak dapat memperlihatkan auratnya kepada wanita non muslim. Sedangkan 37,50% lainnya menyatakan bahwa wanita muslimah dapat memperlihatkan auratnya kepada wanita non muslim.\u0000Kata Kunci: Aurat Wanita Muslimah, Batasan Aurat, Persepsi\u0000","PeriodicalId":134848,"journal":{"name":"At-Thullab : Jurnal Mahasiswa Studi Islam","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127315811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}