scholarly journals KAJIAN PENERAPAN AKUNTANSI SYARIAH DENGAN POLA PEMBIAYAAN MURABAHAH DAN MUDHARABAH PADA KOPERASI JASA KEUANGAN SYARIAH-BAITUL MAL WAT TAMWIL (KJKS-BMT) DI KOTA PADANG

2019 ◽  
Vol 4 (2) ◽  
pp. 185
Author(s):  
YUSKAR YUSKAR ◽  
EFA YONNEDI

This paper examines the implementation of Syariah Acconting with murabah and mudharabah financing model at 81 KJKS-BMT, City of Padang. KJKS-BMT is an microfinance firms that is based on syariah rules. This research employs qualitative research method using interview with managers of KJKS-BMT and studying accounting documents. The main objective of the study is to describe and undertand how syariah acconting has been practiced at those islamic micro finance institutions. The results of this study shows that there is no KJKS-BMT that fully implement Syariah accounting for murabahah and mudharabah financing. However, this study found that 30 percent of KJKS-BMT has implemented it with 75% of level of implementation, 30% has implemented it with 50% of level of implementation. The remain, 40% of KJKS-BMT has just implemented it with less than 50% of level of implementation. In addition, majority of islamic microfinance organizations in Padang provide 80 percent murabahah financing and 20 percent mudharabah financing. This research suggests that capacity building is badly needed for KJKS-BMT to increase the quality of financial reporting and decision making process at KJKS-BMT

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Miriam Mahdalena Tukunang

Abstract: The industry or restaurant business in Tomohon City has a very rapid growth. The purpose of this study was to analyze the benefits of competency assessment for waiters to ensure the quality of their services while working. The method used is a qualitative research method with a descriptive analysis model. The research was conducted at 10 restaurants in Tomohon City. The results showed that as a reflection or image of the restaurant, it was judged by the visiting guests, which was determined by the competence of the waiter who worked, including the expertise of the waiter in serving customers directly. This is very crucial in giving a good impression or image and giving satisfaction to customers because they feel comfortable. This of course cannot be separated from a competency or knowledge of the profession in providing a table during the service. The results also show the need for competent waiters to have qualifications that are truly recognized in their fields which can be developed through trainings whose credibility is tested and recognized by the Professional Certification Board. Professional certification aims to provide recognition of competencies that have been obtained through learning, training, as well as work experience.


2018 ◽  
Vol 1 (1) ◽  
pp. 24
Author(s):  
Robby Hunawa

The long-term goal of this research is the birth of the process of drawing women's involvement in the bureaucratic decision-making process, and the gender reinforcement model in bureaucratic decision making in Bone Bolango District. The target of the research will be done by stages: 1) identify the problem of constraints faced; and 2) to formulate a model of gender reinforcement in bureaucratic decision making. The research method used is qualitative research with data collection techniques through: interview, documentation, and FGD. Further data collected will be analyzed data triangulation. The result of the research is the birth of a model of gender reinforcement in decision making bureaucracy. The impact of the study will provide answers on women's partisifasi in decision making. During this time the existence of women is very much ruled out. The presence of female figures in the public dimension brings new trends in the context of government. Women want to be treated proportionally. This tendency has implications for the inclusion of women to compete with men to become leaders.


2013 ◽  
Vol 22 (3) ◽  
pp. 171-180 ◽  
Author(s):  
Mary Regan ◽  
Katie G. McElroy ◽  
Kristin Moore

This article reports the findings from a mixed-methods study on factors that influence women’s decisions about birth, with the view that women’s decision making about birth can affect the use of cesarean surgery. Data was collected from focus groups and structured postpartum interviews and was analyzed using the Consensual Qualitative Research method. The findings relate specifically to the factors reported as influential in making decisions about birth including how the women categorized, prioritized, and/or favored certain types of knowledge about modes of birth. Four major information categories were identified but only stories about birth and/or attending a birth appeared to have a lasting effect on birth choices. These findings have implications for prenatal and perinatal education and nursing practice.


2018 ◽  
Vol 1 (1) ◽  
pp. 10-22
Author(s):  
Anprema Defa ◽  
Andy Alfatih ◽  
Ermanovida

It was known that there were lack of order mandatory submission in Local Library of South Sumatra. Implementation of handover and savings of print and record work policy was one of the steps of South Sumatera Provincial Government to preserve the work of the region. This implementation was very influential in determining the quality of local policies or regulations. The purpose of this study was to find out how many local works produced by South Sumatera Province. This research used qualitative research method with descriptive form. Data collected via interview to key informants, observation and literature study using Ripley and Franklin's theories of compliance, the smoothness of the function routines and the realization of the desired performance and its impact. The first dimension of compliance level had indicated the implementation of the handover and the saving of the work in the Library Board of South Sumatera Province, the second dimension of the smoothness of the function routine was the implementation of socialization and the data collection of published works, and the last dimension is the increasing of knowledge and the amount of work received at Delivery of Print Works and Record Works at the Library Board of South Sumatra Province. Indicators of this study can be concluded that the three dimensions used are quite ideal.


2020 ◽  
Vol 9 (2) ◽  
pp. 125
Author(s):  
Ari Khusrini ◽  
Teguh Kurniawan

Previous studies of e-rulemaking that have not touched the theme of e-rulemaking in Indonesia or e-legislation, findings of the observations of the BPHN's website are technical constraints and low public comment statistics, the urgency of the needs of the Indonesian Government in improving democracy and the quality of policies, as well as the legal vacuum regarding the provision of the implementation of e-legislation since 2014 until now, hence the review of this paper will be focused on the preparation of a research framework to address the quality of implementation of public participation with e-legislation. The qualitative research method used is literature review and observation on the BPHN’s website with a study period of October 2016-January 2019. The results of the literature review show, conceptually, quality of the e-rulemaking cannot only be seen from a large number of participants, but rather to the quality of comments that has a substantial depth to get the quality of policy and compliance in its implementation. The dimension of public administration is used to photograph the stages: (i) system input; (ii) system process, including processing and managing data and information; and (iii) the quality of public comments and the policy of draft output. 


2018 ◽  
Vol 4 (1) ◽  
pp. 253-260
Author(s):  
Brisejda Zenuni Ramaj ◽  
Mirela Ujkani Miti

Abstract As part of an effective strategy of risk management and internal control, security services and consultancy are focused on providing reliable and qualitative information, which includes the best information at the moment of decision making by the company and they have their impact in the process of making important decisions. The values it carries report of consultancy services, which should have adjustments in use and excellence, are recognized as definitions of quality. Security services are independent professional services in the field of accounting that improve the quality of the information or its contents for stakeholders in the decision making process. As elsewhere, also Albania has started offering security services, consultancy and these services are expanding more and more in the field of accounting, especially over the last decade. Through a descriptive analyze, in this paper, we will rely mainly on the development and application of consultancy services in different sectors like telecommunication, energy and water supply in Albania. In this study we will focus on the in consultancy services in the field of accounting, also the from processing of data collected in the questionnaire will be given a clear description of actuality in Albania which will be to a great help in giving end to the necessary recommendations of stakeholders for this service.


Author(s):  
Siti Nursanti ◽  
Wahyu Utamidewi ◽  
Yanti Tayo

This study aims to determine the motives of health workers who are still carrying out their profession during the COVID-19 pandemic and how the quality of health family communication during the COVID-19 pandemic. This research uses descriptive qualitative research method by collecting interview data online through zoom. The results of this study indicate that there is a motive for health workers who are still carrying out their profession during the COVID-19 pandemic, it is part of the profession that must be carried out because from the beginning they chose to work as health workers and during the COVID-19 pandemic if health workers did not carry out their obligations seriously. then this pandemic will never end. Communication barriers that occur due to difficulties in meeting with family members are replaced by the presence of communication technology. This even affects the quality of communication in the form of closeness and support among family members.


Data ◽  
2021 ◽  
Vol 6 (8) ◽  
pp. 82
Author(s):  
Martin Potančok ◽  
Jan Pour ◽  
Wui Ip

The main aim of this paper is to identify and specify factors that influence business analytics. A factor in this context refers to any significant characteristic that defines the environment in which business analytics and business in general are conducted. Factors and their understanding are essential for the quality of final business analytics solutions, given their complexity and interconnectedness. Factors play an extremely important role in analytic thinking and business analysts’ skills and knowledge. These factors determine effective approaches and procedures for business analytics, and, in some cases, they also aid in the decision to delay a business analytics solution given a situation. This paper has used the case study method, a qualitative research method, due to the need to carry out investigation within the actual business (company) environment, in order to be able to fully understand and verify factors affecting analytics from the viewpoint of all stakeholders. This study provides a set of 15 factors from business, company, and market environments, including their importance in business analytics.


2019 ◽  
Vol 38 (3) ◽  
pp. 278-286 ◽  
Author(s):  
Cheryl M. Patton

Phenomenological research is increasing in popularity in nursing research for good reason. The qualitative research method allows an in-depth exploration of patient lived experience. This knowledge has the potential to enhance quality of holistic patient care. To undertake this method of inquiry, however, it is imperative that holistic nurse researchers understand the philosophical underpinnings of the method and are familiar with the two major types of phenomenology in order to approach the study in a scholarly manner. The purpose of this article is to explicate the method’s historical roots of phenomenology, its evolution, its two major traditions and their differences, and some of the specialized terminology unique to phenomenology’s jargon so that their studies can contribute to sound nursing science and complete patient care.


2020 ◽  
Vol 6 (1) ◽  
pp. 7-17
Author(s):  
Haryono Candra ◽  
Yusup Gumilar Sukma

As a part of the primary stage of Chinese phonetic teaching, the importance of Chinese initial teaching is self-evident, as initial pronunciation errors can affect the results of communication. Therefore, when Indonesian students begin to learn Chinese phonetics, they should first master the pronunciation characteristics of Chinese initials. This study has made a deeper exploration based on previous studies. This study aims to propose an initial teaching scheme for Indonesian beginners built on sorting out. Through comparison between the consonant systems in Chinese and Indonesian languages, analysis of the difficulties of Indonesian students' acquisition of Chinese initials, and investigation of the arrangement of initials in the “Scheme of the Chinese Phonetic Alphabet”, this study has designed a Chinese initial teaching scheme for Indonesian Chinese beginners with the purpose of improving the quality of Chinese initial teaching in Indonesia. Literature integration analysis and a qualitative research method were adopted in this study. By integrating existing literature and combining them with the authors’ own research findings, the design of the initial teaching scheme is optimized. The design features of this scheme are mainly reflected in the following aspects: first, arranging Chinese initials from easy to difficult to learn; second, strengthening the teaching and practice of Chinese initials which are different from Indonesian initials and simplifying those of Chinese initials which are identical to Indonesian initials; third, using the Indonesian alphabet or syllables as a guide to bring out Chinese initials. All of these can be regarded as the main results of this study and can be used as reference for further studies.


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