scholarly journals PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IAS NO. 41 DAN PSAK NO. 69

2018 ◽  
Vol 8 (2) ◽  
pp. 203
Author(s):  
Siti Maghfiroh
Keyword(s):  
Research Result ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting Standard ◽  
Study Approach ◽  
Ex Post ◽  
Ex Post Facto ◽  
Qualitative Descriptive ◽  
Descriptive Approach

The goal research is knowing biology asset accounting treatment in recognition, measurement, and display in financial statement and also to know comparison biology asset company accounting treatment based on Financial Accounting Standard, IAS 41 Agricultutreand PSAK 69 Agriculture. This research uses qualitative descriptive approach with case study approach that conducted in PT. Perkebunan Nusantara XII (Persero). This research is Ex Post Facto research that this goal research is to research event in the past and then trace to the back from that data to discover pre-factors or determine enable causes to event that researched. Research subject is PT. Perkebunan Nusantara XII (Persero). Research result shows that PT. Perkebunan Nusantara XII (Persero) that moves in plantation field recognize biology asset as plantation plant is classified to “immature plant” and “produce plant”. Biology asset is being measured by result cost and display in constant asset. PT. Perkebunan Nusantara XII (Persero) still doesn’t apply IAS 41 Agriculture and PSAK 69 Agriculture, depend on financial statement of company that measure biological asset in result cost with unproper price.

Village Funds Accountability and Misuse Prevention in Lombok Tengah Regency of West Nusa Tenggara Province

2018 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Ana Fatmawati ◽  
Lilik Handajani ◽  
Dwi Putra Buana Sakti
Keyword(s):  
Research Result ◽  
The State ◽  
State Budget ◽  
Accounting Standard ◽  
Study Approach ◽  
Government Accounting ◽  
Directorate General ◽  
Village Government ◽  
The Village

Enacted law number 6 year 2014 about the village. so that villages receive funds sourced directly from the state revenue and expenditure budget. the village funds sourced from the state budget of revenues and expenditures, make the village government have a much larger budget than in previous yearsThis research aimed to analyze village funds accountability report that could be used to conduct village funds misuse prevention. Research method used was qualitative method with case study approach. Research result showed that village funds misuse prevention carried out on the following accountability report process sides: synchronizing perception from regulation being used, conducting village government accounting standard, conducting verification toward funds using realization report, conducting authorization delegation between Village Ministry with Directorate General for Guidance of the Village Government of Domestic Affair Ministry, and synchronizing understanding concerning accountability report presentation.

scholarly journals ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS

2018 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Laela Fitria Perdana ◽  
Dewi Susilowati ◽  
Christina Tri Setyorini
Keyword(s):  
Financial Statement ◽  
Case Study Approach ◽  
Study Approach ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Accounting Procedure ◽  
Laws And Regulations

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

scholarly journals RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE

2019 ◽  
Vol 10 (1) ◽  
pp. 63
Author(s):  
Fitroh Marga Mila Aria Admaja ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Study Approach ◽  
Microsoft Access ◽  
Income Statement ◽  
Collection Data ◽  
The Cost

<p align="center"><strong><em><br /></em></strong></p><p><em>Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (</em>IUMK<em>) and turnover which increase every year. With administrative completeness as well as a good turnover increase, in the preparation of its financial statements are still not compiled well and in accordance with </em>SAK<em> </em>EMKM<em>. The preparation of the required financial statements is software-based for easy use by the </em>UKM<em>. Software used is microsoft acces where in operation does not require high accounting skills and does not require the cost to get it.So with that background this research is done with the title: "Design of Preparation of Financial Statements Based in Microsoft Access Based on Financial Accounting Standards of Small and Medium Entities </em>(SAK<em> </em>EMKM) at<em> </em>UKM Dewi Prol Tape<em>".</em></p><p><em>This research used qualitative method with case study approach. The location of the research is </em>UKM Dewi Prol Tape<em> located on Danau Paniai street 2 c7 e5 Sawojajar, Madyopuro, Kedungkandang, Malang City. The subject of research is the owner of </em>UKM Dewi Prol Tape. <em>The data was collected by triangulation method. Data analysis methods that used consist of: data collection, data reduction, data presentation and conclusion.</em></p><p><em>The result of the research shows that the design of preparation of financial statements based in Microsoft access based on Financial Accounting Standards of Small and Medium Entities </em>(SAK EMKM)<em> for </em>UKM Dewi Prol Tape<em> is: report of cost of goods manufactured, income statement, statement of financial position and notes to financial statement. And the obstacles that faced in the presentation of financial statements are: a) lack of human resources in preparing financial statements, b) lack of knowledge of Financial Accounting Standards of Small and Medium Entities </em>(SAK EMKM).</p>

scholarly journals Error analysis of prospective mathematics teachers in solving of applying radian measurement problem in trigonometry courses

2021 ◽  
Vol 12 (2) ◽  
pp. 343-357
Author(s):  
Yayan Eryk Setiawan ◽  
Surahmat Surahmat
Keyword(s):  
Prospective Teachers ◽  
Measurement Problem ◽  
Transcript Analysis ◽  
Research Subjects ◽  
Case Study Approach ◽  
Study Approach ◽  
Intuitive Thinking ◽  
Descriptive Research ◽  
Qualitative Descriptive

This research aims to describe the mistakes of the prospective teachers in solving the application of radian measurement problems and their causes. This type of research is qualitative descriptive research with a case study approach. The types of data collection in this research consisted of the results of the subject's work and transcripts of interviews with research subjects. By following the type of data, this research instrument consists of one question about the problem of applying radian measurement and interview guidelines developed by the researchers. Data analysis of the subject's work is carried out by classifying the types of errors to know the types of errors that arise in solving the problem of applying the radian measurements. While the transcript analysis of the interview results was carried out by coding the words to determine the factors causing the errors that appeared. The results of the research indicate that the error in solving the problem of applying the radian measurement are misconceptions and factual errors. This misconception is generally caused by intuitive thinking, while this factual error is generally caused by not paying careful attention to the information in the question. The solution to these errors is to analyze the elements of the circle that are interconnected in solving the problem of applying the radian measurements and to be careful in writing the information that is known in the question. 

scholarly journals Deliberative Debates in Investors Penetration Area: A Case Study of Village Deliberation by Village Consultative Board (BPD) in Caturtunggal Village, Yogyakarta

2018 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Husen Wijaya Abd. Hamid
Keyword(s):  
Deliberative Democracy ◽  
Data Gathering ◽  
Elite Capture ◽  
Study Approach ◽  
Depth Interview ◽  
Qualitative Descriptive ◽  
Democracy Theory ◽  
Descriptive Method

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p>This study focuses on deliberative democracy practices in Caturtunggal village, specifically in the sub-village (<em>dusun</em>) of Seturan, Karangwuni, and Ambarukmo. The study assesses the quality of deliberation in these dusun by applying the three out of  five indicators of deliberative democracy theory by Fishkin (2009), namely information, subtantantive balance, and equal consideration. This study deploys qualitative descriptive method and case-study approach with in-depth interview as the main data gathering technique. This deliberation has put Village Consultative Board (BPD) period of 2013-2019 as a mediator and to consider arguments and deliberative results. Based on the indicators which proposed by Fishkin, Seturan and Ambarukmo are categorized for having semi-ideal deliberation, meanwhile Karangwuni is categorized as not ideal. The study also finds elite capture practices in Seturan and Karangwuni, but they do not impact significantly. </p></div></div></div>

scholarly journals IMPLEMENTASI ETIKA BISNIS ISLAM DALAM PERUSAHAAN PENYELENGGARA PERJALANAN IBADAH UMRAH DAN HAJI DI MUBINA TOUR INDONESIA KABUPATEN GRESIK

2020 ◽  
Vol 7 (12) ◽  
pp. 2419
Author(s):  
Aisyah Amini ◽  
Suherman Rosyidi
Keyword(s):  
Literature Review ◽  
Business Ethics ◽  
Economic Condition ◽  
Preliminary Survey ◽  
Case Study Method ◽  
Islamic Business Ethics ◽  
Qualitative Descriptive ◽  
Collecting Techniques ◽  
Descriptive Approach

ABSTRAKPelaksanaan ibadah umrah di Indonesia dari tahun ke tahun mengalami peningkatan yang signifikan. Hal ini didorong dengan semakin baiknya kondisi perekonomian di Indonesia. Untuk itu diperlukan perusahaan penyelenggara perjalanan ibadah umrah dan haji yang memfasilitasi para jamaah untuk melakukan ibadah menuju ke tanah suci. Mengenai hal tersebut, sudah seharusnya perusahaan penyelenggara perjalanan ibadah umrah dan haji menerapkan etika bisnis Islam dalam menjalankan aktivitas bisnisnya. Hal ini sangat penting dikarenakan banyak terjadi pelanggaran etika bisnis Islam yang dilakukan oleh beberapa perusahaan, tidak terkecuali oleh perusahaan travel umrah haji, seperti yang banyak diberitakan dibeberapa media yang dibuktikan dengan banyaknya jamaah yang gagal berangkat ke Baitullah. Penelitian ini menggunakan pendekatan penelitian kualitatif deskriptif dengan metode studi kasus. Teknik pengumpulan data yang digunakan peneliti yaitu survei pendahuluan, observasi, wawancara, dokumentasi dan studi literatur. Berdasarkan hasil penelitian, penelitian ini menunjukkan bahwa Mubina Tour Indonesia kabupaten Gresik telah menerapkan etika bisnis Islam dengan cara menyampaikan secara jujur dan benar, senantiasa berusaha untuk selalu menepati apa yang telah dijanjikan, membekali semua karyawan dengan berbagai skill dan mengemas promosi dengan trik-trik yang menarik.Kata Kunci: Etika Bisnis Islam, Perusahaan Penyelenggara Perjalanan Ibadah Umrah dan Haji. ABSTRACTPerforming Umrah in Indonesia year by year has been experiencing a significant increase. It is motivated by a better economic condition in Indonesia. Therefore, Umrah and Hajj Travel Organizer Company is needed to facilitate Muslim pilgrims to pilgrimage to Mecca. According to this, this kind of company shall implement Islamic business ethics to run their business activities. It is very important because there are many Islamic business ethics violations committed by some companies, unexceptionally Hajj and umrah travel companies as widely reported in several media. It was proven by the large number of pilgrims who failed to go to Baitullah. This research used a qualitative-descriptive approach with the case study method. Data collecting techniques used by the researcher are preliminary survey, observation, interview, documentation, and literature review. The result of the research shows that Mubina Tour Indonesia in Gresik Regency has implemented Islamic business ethics by delivering information honestly and truthfully, always trying to fulfill what has been promised, equipping all employments with many various skills, and packaging promotion with interesting techniques.Keywords: Islamic Business Ethics, Umrah and Hajj Travel Company.

scholarly journals BASAMO SAMARINDA'S HERBAL AND HERBAL HEALTH BUSINESS IN THE MIDST OF THE PANDEMIC COVID-19

2021 ◽  
Vol 6 (1SP) ◽  
pp. 34
Author(s):  
Ilham Abu ◽  
Muhammad Sultan ◽  
Emil Riza Putra
Keyword(s):  
Herbal Medicine ◽  
Financial Accounting ◽  
Herbal Products ◽  
Face To Face ◽  
Study Approach ◽  
Product Presentation ◽  
Available Technology ◽  
Product Sales ◽  
Business Sectors

The Covid-19 pandemic has had a broad impact on all sectors of life in Indonesia, including the economic sector. Not a few business sectors are experiencing losses and even bankruptcy. Therefore, business actors must be able to implement and develop certain strategies in order to survive and gain profits both in the midst of the pandemic storm and after the Covid-19 pandemic. This study aims to obtain information about the strategies of Herbal and Herbal Medicine business players in Sehat Basamo in the midst of the Covid-19 pandemic. This study uses a qualitative design with a case study approach. Research informants are sellers of herbs and herbal medicine Sehat Basamo as many as 4 people who were selected by purposive sampling. In addition, 4 informants were selected who are loyal customers at the Sehat Basamo outlet. The research was carried out in March-April 2021 at four locations of Sehat Basamo outlets in Samarinda City. The data and information obtained were then analyzed qualitatively. The results of the study obtained information that all Healthy Basamo herbal and herbal outlets and customers who visited Sehat Basamo outlets complied with the Covid-19 health protocol according to the government's appeal in controlling the spread of the Covid-19 rate. In addition to complying with health protocols, the Herbal and herbal medicine business of Sehat Basamo has also been proven to be able to survive in the midst of a pandemic and even continue to benefit from the sales of its products. The success of the owner of the Healthy Basamo herbal and herbal outlet in maintaining business continuity and still making profits in the midst of the Covid-19 pandemic by implementing a strategy that is consistent attitude in product presentation, not increasing product prices, friendliness and courtesy of sellers and ensuring the availability of product supply. Sales of herbal and herbal products from Sehat Basamo are carried out face-to-face with buyers and the financial accounting management is still manual. Therefore, sellers of Herbal and Jamu Sehat Basamo can take advantage of currently available technology and information both to increase product sales results and in managing digital-based business financial accounting (digital accounting) which is available in various application software.

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

scholarly journals Komunikasi Politik Kiai Dalam Pemilihan Umum Tahun 2019

2020 ◽  
Vol 10 (1) ◽  
pp. 49-62
Author(s):  
Khoirul Mushthofa Misyuniarto
Keyword(s):  
Political Communication ◽  
Boarding School ◽  
General Election ◽  
Communication Strategy ◽  
The Political ◽  
Study Approach ◽  
Winning Team ◽  
Qualitative Descriptive ◽  
The Media

This study examines the political communication strategy carried out by Kiai as a boarding school caretaker in the General Election. The purpose of this study is to describe the political communication strategy carried out by Kiai Syafik Rofi'i, caretaker of the Salafiyah Syafi'iyah Islamic Boarding School in Bangkalan Regency, East Java Province in the 2019 General Election. This study uses a qualitative descriptive method with a case study approach. The results showed that the political communication strategy being implemented was political negotiation among kiai in Islamic boarding schools in Bangkalan Regency. In addition, political communication uses the strategy of a campaign winning team or success team, and also uses the media as a channel for delivering messages to provide understanding and influence public opinion.

scholarly journals PESANTREN AS AN ALTERNATIVE EDUCATION: CASE STUDY ON MOTIVES OF STUDENTS' GUARDIANS IN THE ISLAMIC BOARDING SCHOOL UNIVERSITAS ISLAM INDONESIA

2019 ◽  
Vol 2 ◽  
Author(s):  
ERNI DEWI RIYANTI ◽  
PUTRI JANNATUR RAHMAH ◽  
FAKHRIYAH TRI ASTUTI ◽  
HAERINI AYATINA
Keyword(s):  
Alternative Education ◽  
Extrinsic Motivation ◽  
Educational Institution ◽  
Boarding School ◽  
Coaching Methods ◽  
Two Factors ◽  
Qualitative Descriptive ◽  
Descriptive Approach

Pesantren, as an authentic educational institution initiated by Indonesian Muslims, provides parents aneffective alternative to educate their children. For years, pesantren has proven trusted in educating youthand establishing a standard in both general and religious educations. In this study, the researchers willdiscuss factors that motivate parents to entrust pesantren as the institution to educate their children. Thisstudy uses a qualitative descriptive approach. Data collection methods include observation, interviews, andthe results of relevant studies. After analyzing the data, the results indicate that there are two types ofmotives among parents. First is general motivation in placing children in pesantren, namely intrinsicmotivation which covers parents' ideals having a generation with the quality of faith and good moralconduct, forming morals, and building strong physical and mental. The other factor is extrinsic motivation,including intense, integrated, and comprehensive Islamic teaching, positive activities carried outcontinuously for 24 hours, and proper coaching methods. The two factors indicate that parents' motivationto entrust pesantren as an educational institution is relevant to current conditions in which the youngergeneration is prone to moral depravity

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