scholarly journals Analisis Implementasi Pembiayaan Musyarakah Mutanaqishah Pada Perbankan Syariah di Indonesia

2018 ◽  
Vol 9 (2) ◽  
pp. 120
Author(s):  
Nuhbatul Basyariah
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Legal Issues ◽  
Analysis Approach ◽  
Islamic Banking ◽  
Operational Analysis ◽  
Research Findings ◽  
Contract Implementation ◽  
Operational Issues

AbstractThis article aims to analyze the implementation of musyarakah mutanaqishah financing on Islamic banking in Indonesia, especially in facing the existence of three issues available in contract implementation (sharia issues, legal issues, and operational issues). The research method used in this research is descriptive qualitative method with an inductive analysis approach. The method of analyzing the date is based on Law of Republic of Indonesia Number 21/2008 concerningSharia Banking, DSN-MUI, Fatwa Number 73/2008 concerning Musyarakah Mutanaqishah, and AAOIFI Sharia Standards. The research findings showed that the implementation of MMQ on some points is not based on sharia law. In terms of legal and operational analysis based on BI rules on banking laws, there are indications of a discrepancy between the basic rules and its implementation in the field. The operational assignment of all payment obligations for fees deviates from AAOIFI standards and DSN fatwas, and there are no specific accounting standards related to MMQ.AbstrakArtikel ini bertujuan menganalisis implementasi pembiayaan musyarakah mutanaqishah pada perbankan syariah di Indonesia, terutama dalam menanggapi keberadaan tiga isu yang melekat pada implementasi akad (isu syariah, isu legal, dan isu operasional). Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan pendekatan analisis induktif. Analisis dilaksanakan berdasarkan Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah, Fatwa DSN-MUI Nomor 73/2008 tentang Musyarakah Mutanaqishah, dan Standar Syariah AAOIFI. Hasil analisis menunjukkan bahwa implementasi MMQ pada beberapa point belum sesuai syariah. Dari sisi analisis legal dan operasional berdasarkan aturan BI tentang undang-undang perbankan terindikasi adanya ketidaksesuaian antara dasar aturan dengan implementasi di lapangan.Terkait operasional adanya pelimpahan semua kewajiban pembayaran atas biaya yang muncul menyimpang dari standar AAOIFI dan fatwa DSN dan belum ada standar akuntansi khusus terkait MMQ.

scholarly journals ISLAMIC MODERATION MODEL IN MANAGING MOSQUE TO INCREASE PHILANTHROPY FUND AT JOGOKARIYAN MOSQUE YOGYAKARTA

2019 ◽  
Vol 4 (02) ◽  
pp. 136
Author(s):  
Ahmad Mifdlol Muthohar
Keyword(s):  
Sense Of Belonging ◽  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Economic Empowerment ◽  
Research Findings ◽  
Moderation Model ◽  
Optimal Effect

The purpose of this study is to find out Islamic moderation model which is successfully developed by Jogokariyan mosque. The research method used in this study is a qualitative method with descriptive analysis. The research findings show that Islamic moderation approach in managing a mosque gives optimal effect on collecting philanthropy fund. Islamic moderation model developed by Jogokariyan Mosque has characteristics: 1) the leader of the mosque is also the leader of community; 2) Mosque belongs to community and everyone is allowed  to use the facilities; 3) philanthropy fund is used not only for ritual aspect but also for social and economic empowerment of community; 4) involving the elements and roles of community to build sense of belonging toward the mosque; 5) developing the icon of Java community such as prayer cap as important icon of the mosque and as the typical merchant to foster economy. 

scholarly journals Implementasi Supervisi Akademik pada MAN Insan Cendekia Provinsi Jambi

2017 ◽  
Vol 6 (2) ◽  
pp. 49-56
Author(s):  
Mohamad Muspawi
Keyword(s):  
Data Collection ◽  
Direct Observation ◽  
Research Method ◽  
Qualitative Method ◽  
Teacher Performance ◽  
Institutional Quality ◽  
Teaching Activities ◽  
Daily Work ◽  
Audit Trail ◽  
Research Findings

Abstract This study aims to determine the condition of implementation of academic supervision at MAN Insan Cendekia Jambi province. Where the manners of MAN Insan Cendekia Jambi province is a reference institution of Islamic-based education in Jambi province regarding institutional quality. Specific targets to be achieved by this research are 1). How is the implementation of academic supervision at MAN Insan Cendekia Jambi Province ?. 2). What are the obstacles to the implementation of academic supervision at MAN Insan Cendekia Jambi Province? The research method used is a descriptive qualitative method, which the researcher describes the research findings in narrative and what is. Data collection techniques used are observation techniques, documentation, and interviews. To check the validity of data then the authors do diligence observation, triangulation, member check, audit trail. And to analyze the data then the authors review and reduce data, data unitization, data categorization, and interpretation of data. The results of the research indicate that: 1) Implementation Implementation of academic supervision in MAN Insan Cendekia Jambi Province implemented in the form as follows: a) Supervision based on direct observation of teaching activities in the classroom; b) Supervision with daily work review; c) Supervision with inspection of teaching equipment; d) Supervision with academic dialogue; e) Supervision through questionnaires. and 2). Obstacles implementation of academic supervision in MAN Insan Cendekia Jambi Province is the number of duties and other responsibilities of the head of the madrasah. Based on the results of research can be concluded that the implementation of academic supervision in MAN Insan Cendekia Jambi Province has been implemented well to produce teacher performance is also good. Keywords: Implementation, Supervision, Academic. Abstrak Penelitian ini bertujuan untuk mengetahui kondisi implementasi supervisi akademik pada MAN Insan Cendekia provinsi Jambi. Dimana kebaradaan MAN Insan Cendekia provinsi Jambi merupakan rujukan lembaga pendidikan berbasis agama Islam di provinsi Jambi dalam hal kualitas kelembagaannya. Target khusus yang ingin dicapai dari penelitian ini adalah: 1). Bagaimana implementasi supervisi akademik di MAN Insan Cendekia Provinsi Jambi?. 2). Apa saja kendala implementasi supervisi akademik di MAN Insan Cendekia Provinsi Jambi? Metode penelitian yang digunakan adalah metode kualitatif deskriptif, yang mana peneliti menguraikan temuan penelitian secara naratif dan apa adanya. Teknik pengumpulan data yang digunakan adalah teknik obervasi, dokumentasi, dan wawancara. Untuk mengecek validitas data maka penulis melakukan ketekunan pengamatan, triangulasi, member check, audit trail. Dan untuk menganalisis data maka penulis melakukan penelaahan dan reduksi data, unitisasi data, kategorisasi data, dan interpretasi data. Hasil penelitian menunjukkan bahwa: 1) Implementasi Implementasi supervisi akademik di MAN Insan Cendekia Provinsi Jambi dilaksanakan dalam bentuk sebagai berikut: a) Supervisi berdasarkan pengamatan langsung kegiatan mengajar di kelas; b) Supervisi dengan peninjauan kerja harian; c) Supervisi dengan pemeriksaan perlengkapan mengajar; d) Supervisi dengan dialog akademis; e) Supervisi melalui pengisian angket. dan 2). Kendala implementasi supervisi akademik di MAN Insan Cendekia Provinsi Jambi adalah Banyaknya tugas dan tanggung jawab lain dari kepala madrasah. Berdasarkan hasil penlitian tersebut dapat disimpulkan bahwa implementasi supervisi akademik di MAN Insan Cendekia Provinsi Jambi telah terlaksana dengan baik sehingga menghasilkan kinerja guru yang juga baik.  Kata Kunci: Implementasi, Supervisi, Akademik.

scholarly journals Mudhohi's decision to implement qurban in zakat institutions : a case study in Rumah Zakat institution

2020 ◽  
Vol 2 (2) ◽  
pp. 104-116
Author(s):  
Ifa Hanifia Senjiati ◽  
Yadi Wahyudin
Keyword(s):  
Data Collection ◽  
Product Innovation ◽  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Research Problem ◽  
Analysis Approach ◽  
Animal Sacrifice

There has been a decline in animal sacrifice in 2012 at LAZ Rumah Zakat. There is a phenomenon that customers are not satisfied with Rumah Zakat services. Thus several factors can influence mudhohi's decision to sacrifice in zakat institutions. Based on these problems the formulation of the research problem is how mudhohi sacrifices decisions at zakat institutions. The research method used is a qualitative method with a descriptive analysis approach. Data collection techniques with interviews to 100 mudhohi. The result is that mudhohi's decision to sacrifice at Rumah Zakat is 93% mudhohi will sacrifice again. Mudhohi's decision to make sacrifices at Rumah Zakat is due to the longer value of superqurban benefits, distribution throughout the country, offering affordable prices, product innovation in the form of corned beef and rendang cans, simple processes, and voucher offers.

scholarly journals Pengembangan Produk Pariwisata Dalam Mewujudkan Branding Pariwisata Kabupaten Samosir

2021 ◽  
pp. 15-21
Author(s):  
Mohamad Ridwan
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Analysis Technique ◽  
Research Findings ◽  
Main Attraction

This study aims to analyze and development of existing tourism products in Samosir regency in realizing the branding of tourism Samosir regency. The research method used in this research is qualitative method with descriptive analysis technique. Research findings: (1). Culture is the main attraction in Samosir regency. (2). The existing tourist facilities in Samosir district is adequate and meet from the needs and desires of tourists. (3). Accessibility in Samosir Regency still does not meet from the aspect of quality, so it needs improvement or better development again.

scholarly journals REALISASI KINERJA PENGAWAS DALAM MEMBINA KOMPETENSI PROFESIONAL GURU

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Mohamad Muspawi
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Teacher Perception ◽  
Professional Competence ◽  
Data Interpretation ◽  
Islamic Education ◽  
Learning Material ◽  
Inhibiting Factors ◽  
Public Elementary Schools ◽  
Research Findings

This study aims to study how to improve teacher performance in Public Elementary Schools in Sarolangun district, specifically in the Resort I area of Pelawan District, Sarolangun Regency. The specific target to be achieved from this study is to determine the performance of school supervisors in fostering the professional competence of Islamic Education teachers. The research method used is descriptive qualitative method, in which the researcher describes the research findings in a narrative and as-is. Data collection techniques that are used are observation, documentation, and interview techniques. To check the validity of the data, the authors conduct perseverance observation, triangulation, member check, audit trail. And to analyze the data the authors conduct data review and reduction, data unitization, data categorization, and data interpretation. The results of the study show that the performance of supervisors in fostering the professional competence of Islamic Education teachers in SD Resort I Pelawan District, Sarolangun District is: 1. Conducting meetings between Islamic Education teachers. 2. Conducting comprehensive guidance on the teacher. 3. Monitor the implementation of classroom learning. 4. Provide reinforcement of learning material to the teachers. While the inhibiting factors are: 1. There is a gap in teacher perception. 2. Lack of supporting facilities.

scholarly journals Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 237-248
Author(s):  
Dwi Sulistiani
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Boarding School ◽  
Flow Chart ◽  
Financial Reports ◽  
Internal Control System ◽  
Multiple Tasks ◽  
Information And Communication

This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.

SISTEM SOSIAL ALA NIKLASH LUHMAN DALAM NOVEL SEPERTIGA MALAM DI MANHATTAN KARYA ARUMI E

2019 ◽  
Vol 7 (2) ◽  
pp. 49
Author(s):  
Anton Wahyudi
Keyword(s):  
Social System ◽  
System Approach ◽  
Research Method ◽  
Qualitative Method ◽  
The Novel ◽  
Original Culture ◽  
The Family ◽  
Data Source ◽  
Social System Approach ◽  
Fictional Story

The novel Sepertiga Malam di Manhattan by Arumi E is very interesting to study. This novel is a novel about the struggle of a family to get happiness. This novel is the Arumi E's 27th newest novel. The struggle in this novel is to make the family happy, expecting for the baby. Before writing the novel, Arumi E did a research in the places written in the novel to achieve a very interesting fictional story and most of this story was taken from the traveling results so it was so interesting. The objective of this research is to describe (1) the Autopoetic System in the novel Sepertiga MalamdiManhattan by Arumi E. (2) The differentiation system in the Novel Sepertiga Malamdi Manhattan by Arumi E.The research method used is in the form of a descriptive qualitative method that uses a social system approach. The method used by the researcher is the dialectical method. The data source used in this research is the novel Sepertiga Malamdi Manhattan by Arumi E, published by Gramedia publisher in 2018. The data collection in this study uses the steps of reading the novel. To collect data, the researcher use any instrument.There are two results of the study: (1) The autopoetic system in the novel Sepertiga MalamdiManhattan by Arumi E. is concerning to some characters who have their own beliefs or rules in their lives who do not want to follow the rules of others, they are more confident in their own way to success and purpose of life. (2) The system of differentiation in the novel Sepertiga Malamdi Manhattan by Arumi E. is covering the handling of changes in the environment, the characters are able to adapt to the new environment, which has a different culture from the original culture. This shows evidence of the system autopoetic and differentiation in the novel Sepertiga MalamdiManhattan by Arumi E.

Religion and Religiosity: A Path to War or Peace

2018 ◽  
Vol 6 (2) ◽  
pp. 55-69
Author(s):  
Ghada Awada
Keyword(s):  
Qualitative Research ◽  
Literature Review ◽  
Research Method ◽  
Meta Analysis ◽  
Behavioral Model ◽  
Religious Violence ◽  
Religious Texts ◽  
Humanistic Approach ◽  
Research Findings ◽  
Divine Origin

Abstract The study was set to examine the differences between religion and religiosity and to explore how communities can be protected against religious violence. The study also intended to investigate the motives and the effect that religious violence has had throughout history. The study employed the qualitative research method whereby the researcher carried out a meta-analysis synthesis of different research findings to make conclusions and implications that could answer the study questions. Using the literature review they conducted, the researchers carried out data collection. As such, the researcher employed the bottom-up approach to identify the problem and the questions along with the investigation framework of what they decided to explore. The findings of the study revealed that religious backgrounds should be the cornerstone to realize the diff erence between religion and religiosity. Religion is of divine origin whereas religiosity is specifically a humanistic approach and a behavioral model. The religious violence phenomenon is formed by interlocking factors such as the interpretation of religious texts which clearly adopt thoughts and heritage full of violence camouflaged by religion. It is recommended that governments use a strong strategy employing the educational system, summits and dialogs to successfully overcome religious violence. The summits on religion should result in starting a dialog that ensures acceptance of the different religions.

LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Aditya Subur Purwana ◽  
Wahyu Hidayat ◽  
Mursal Maulana
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Legal Issues ◽  
Legal Certainty ◽  
Layer System ◽  
Legal Provisions ◽  
Directorate General ◽  
Domestic Law

Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.ABSTRAK: Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia. Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi. 

PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT. ASTRA HONDA MOTOR DI CIKAMPEK

2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Nuridin, SE., MM Nuridin ◽  
Winda Lia Septiani
Keyword(s):  
Research Method ◽  
Employee Performance ◽  
Research Result ◽  
Sampling Technique ◽  
Analysis Approach ◽  
Explanatory Analysis ◽  
Leadership Motivation ◽  
Saturated Sample ◽  
Causality Relationship ◽  
The Relationship

The purpose of this study was to determine how the relationship and influence of leadership and motivation to employees performance at PT. Astra Honda Motor. The research method was used with Explanatory Analysis approach that explains the causality relationship between variables. Sampling technique was using saturated sample, all members of the population were sampled. From this research result was found there is a relationship and influence which is significant between the variables of leadership motivation to employee performance at PT. Astra Honda Motor among variables by using the test F, where F count larger than F table (32.173 > 3.158). Conclusion: There is a significant effect that can be explained by the result obtained from the R-square is 0530, which means that the variables of leadership and motivation are giving contribution of 53.0% to the variable of employees performance at PT. Astra Honda Motor, while the remaining 47.0% was contributed by other variables which not researched. Suggestions which the author convey to company, leadership which was contained in the company would need to be more increased, considers motivation of employees was good enough.

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