Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

This study aims to determine the influence of Intellectual Capital on the Performance of Companies incorporated in companies listed on the Indonesia Stock Exchange. In this study, a sampling technique was determined using purposive sampling, and based on predetermined criteria, the number of samples was 85 companies during 2019-2021. This study used multiple linear regression analysis. The results show that Intellectual Capital: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) has a positive effect on Return On Asset (ROA).Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) and Return on Assets (ROA

Case Report: Labial Veneer All Porcelain with Press Method for Improving Aesthetic on Patient with Central Diastema Case

Patients with central diastema disorders often feel shame and less of confident. The disorder can be repaired by a Labial veneer restoration. This restoration is an improvement in the form of a layer on the labial surface of the tooth selected because it gives satisfactory aesthetic results and maintains the tooth structure. At this time, the method of fabricating labial veneer all porcelain growing rapidly, such as making labial veneer all porcelain with base layer using press method like all porcelain E-max press. This paper aims to determine the stages and problem solving of the difficulties that arise in the procedure of fabricating labial veneer all porcelain with the basic layer of labial veneer using press method. The method is based on working model done in dental laboratory, starting from work model preparation, wax contouring (wax up), Sprueing, Investing, Preheating, Pressing, Divesting, Cutting sprue and Build-up porcelain. Results obtained from making this labial veneer all porcelain is a tightly closed diastema that forms a contact of the field, smooth and glossy surface and good aesthetic

Terjemahan Al-hurûf Al-muqaththa‘ah Versi Inkar Al-sunnah: Telaah Kritis Al-qur`an dan Terjemah Versi Tadabbur

Penelitian ini mengkritisi al-Hurûf al-Muqaththa‘ah dalam buku al-Qur'an dan Terjemah Versi Tadabbur. Penelitian ini merupakan penelitian semantik kualitatif berbasis kepustakaan, dengan menggunakan metode deskriptif dan content analysis. Hasil penelitian menunjukkan bahwa Minardi Mursyid menggunakan tiga pendekatan dalam menerjemahkan al-Hurûf al-Muqaththa‘ah. Pertama, pendekatan fonetik Arab berupa bunyi dasar suara yang terdapat pada al-Hurûf al-Muqaththa‘ah. Kedua, pendekatan tematik dengan cara mengumpulan ayat-ayat lain yang ada kaitannya dengan al-Hurûf al-Muqaththa‘ah yang diterjemahkan. Ketiga, pendekatan matematik dengan memakai rumusan angka 19 temuan Rasyâd Khalîfah. Penulis menyimpulkan bahwa dari ketiga pendekatan tersebut terdapat deviasi kaidah penafsiran dan bahasa Arab

Tinjauan Hukum Islam Dalam Penerapan Akad Ijarah Pada Produk Rahn Di Cabang Pegadaian Syariah Istiqlal Manado

Islamic law doesnot merely regulate the ubudiyah problems, but it also deals with muamalah issues which are closely related to the operational processesof Islamic Financial Institutions (LKS). One of the LKSs is Islamic pawnshops that apply changing ijarah rate on theirRahnproducts in accordance with the loan given to customers despite the equal value of the pawned goods. This practice is not in accordance with the provisions of Sharia fatwaDSN-MUI No. 25 / DSN-MUI / III / 2002 about Rah

Kebijakan Penangguangan Tindak Pidana Cyberstalking pada Media Elektronik

Abstract In this article, will answer the importance of establishing a firm and comprehensive law in tackling cyberstalking crimes in Indonesia. This problem arises from the lack of clarity in the current regulation regarding the protection of everyone from stalking. So far, Indonesia does not have a law specifically dealing with cyberstalking crimes. The research used by the author in this study is a normative juridical research method, which is a research method with a focus on the study of the application of norms in positive law. in Indonesia the handling of stalking acts carried out by stalkers is still unclear, or explicit, the rules used to tackle stalking acts still use Article 351 paragraph 1 of the Criminal Code, Article 29 jo. Article 45 Paragraph (3) of the ITE Law, Article 27 paragraph (3), and Article 115 j.o. 12 Copyright Law. Nevertheless, the Article is still felt to be ineffective. So it is deemed necessary to immediately ratify a law related to protection from stalker actions so that it can provide security and a sense of security in carrying out life in a society. Keywords: Crime, Cyberstalking, Polic

Kompetensi Pendidik Dalam Pendidikan Islam Perspektif Al-Qur’an Telaah Tafsir Al-Mishbah Surah Al-‘Alaq)

Kompetensi Pendidik dalam Pendidikan Islam Perspektif Al-Qur’an (Telaah Tafsir Al-Mishbah Surah Al-‘Alaq). Adapun rumusan masalah yang diangkat dalam penelitian ini adalah: Bagaimana kompetensi pendidik dalam perspektif al- Qur’an yang terdapat dalam Tafsir Al-Mishbah surah al-‘Alaq?. Tujuan penelitian ini adalah: Mendeskripsikan kompetensi pendidik dalam perspektif al-Qur’an yang terdapat dalam Tafsir Al-Mishbah surah al-‘Alaq. Jenis penelitian ini adalah penelitian kepustakaan (library research) dengan pendekatan analisis wacana (discourse analysis). Sumber data dalam penelitian ini adalah Tafsir Al-Mishbah surah al-‘Alaq (sumber primer), dan buku-buku atau penelitian terkait dengan penelitian (sumber sekunder). Teknik pengumpulan data yang digunakan adalah metode dokumentasi. Analisis data dilakukan menggunakan analisis hermeneutika, dengan tiga tahapan yaitu meringkas data, menemukan/ membuat berbagai pola, tema dan topik yang akan dibahas, dan mengembangkan sumber-sumber data. Teknik keabsahan data yang yang digunakan adalah konfirmabilitas. Hasil penelitian ditemukan bahwa kompetensi pendidik dalam pendidikan Islam perspektif al-Qur’an telaah Tafsir Al-Mishbah surah al-‘Alaq adalah: 1) Kompetensi pedagogik-religius, yang terdiri dari: Pendidik harus senantiasa ber-iqra’, pandai menulis, dan memiliki pengetahuan yang jelas. 2) Kompetensi personal-religius, yang terdiri dari: Pendidik yang pemurah dan mulia, tidak melampaui batas dan berlaku sewenang-wenang, bertanggungjawab, tidak berdusta/ mendustakan dan berpaling (jujur dan berani menerima kebenaran). 3) Kompetensi sosial-religius, yang terdiri dari: Pendidik sadar sebagai makhluk sosial yang selalu bergantung kepada selainnya, tidak merasa cukup/ tidak membutuhkan apa pun dari orang lain. 4) Kompetensi profesional-religius, yang terdiri dari: Metode janji dan ancaman (reward and punishment). Metode keteladanan (qudwah/ uswah). 5) Kompetensi keagamaan, yang terdiri dari: Pendidik harus selalu mendasari aktivitasnya demi dan karena Allah (ikhlas), mengajarkan dan menjelaskan petunjuk (al-Qur’an dan al-Sunnah) kepada peserta didik, bertakwa, berihsan, senantiasa melaksanakan shalat dan mendekatkan diri kepada Allah

Hai'ah As-syar'iyyah Al-wathoniyah Wa Dauruha Fi Ar-riqobah Asy-syar'iyyah 'Alal Mashorif Al-Islamiyah Fi Indunisiya Wa Manhajuha Fil Fatwa

The emergence of Islamic banking was considered as a response to the desire of Muslim communities to disassociate from usury (riba based) system, which has rotten in Muslim countries since the period of imperialism. Islamic banking became a very important matter and considered as the modern day requirements of economic and social necessity for Muslim communities because of its sublime goal. The development of time increasing the diversity of financial transactions, both in trading and banking business, which has no provisions in the old sources of Islamic jurisprudence. This dangerous phenomenon was the reason for the importance of a Sharia Supervisory Board to ensure all of banking transactions comply with the rules and principles of sharia. This research focused on sharia supervision on Islamic banking in Indonesia, especially about National Sharia Board. This research applied qualitative analytical descriptive methodology by collecting, reading, and analyzing references about the research topic. The limitations of this research were about: how the sharia supervision system implemented on Islamic banking in Indonesia, how the National Sharia Board played their roles and faces the challenges in performing their activities, and how the method applied by the National Sharia Board in issuing a fatwa. After conducting research and analysis on several references and experiences in the field, the research found that: the National Sharia Board in Indonesia has played their roles, especially in developing Islamic finance industry, ensuring financial and banking transaction comply with the rules and principles of sharia, and providing awareness and guidance to the Muslim communities. There were challenges, internally and externally, facing by the National Sharia Board in Indonesia. Internal problems around on human resources quality, while external problems were about legislation support and various public opinion in society. The issuing of fatwa on financial transactions was the authority of the National Sharia Board. The National Sharia Board hold on procedures, specific steps, and certain agreed methodology in issuing fatwa. Nevertheless, there still some fatwas that caused controversy in the Islamic community