scholarly journals Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 141
Author(s):  
Neni Maulina Rahman ◽  
S. Sudarno ◽  
Ahmad Roziq
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Primary Data ◽  
Credit Financing ◽  
Branch Office ◽  
Descriptive Qualitative

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah.Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102

scholarly journals Perlakuan Akuntansi Pembiayaan Gadai dan Cicil Emas PT Bank Syariah Mandiri Jember

2018 ◽  
Vol 5 (1) ◽  
pp. 53
Author(s):  
Neni Maulina Rahman ◽  
S. Sudarno ◽  
Ahmad Roziq
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Primary Data ◽  
Credit Financing ◽  
Branch Office ◽  
Descriptive Qualitative

This study aims to identify how determine how for mortgage financing in gold and credit gold in PT Bank Syariah branch office Jember .data collection techniques in this research is the primary data with interviews and Secondary Data From Notes or archives relating to the accounting treatment financing gold and credit Gold. The analysis used in this research is using descriptive qualitative comparative analisiss by comparing the application of the accounting treatment of mortgage financing syariah gold and credit gold with PSAK 107 and PSAK 102. The results of this study indicate that accounting treatment which includes the recognition, measurement, presentation, disclosure mortgage financing syaria gold and credit gold have with PSAK 107Accounting for Ijarah and PSAK 102, Accounting for Murrabahah. Keywords: Pawn gold financing, Gold credit financing, PSAK No 107, PSAK No 102

scholarly journals AN ANALYSIS OF OEDIPUS COMPLEX OF MICHAEL BERG IN THE READER MOVIE

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Suswanto Ismadi Megah
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Complex Problem ◽  
Oedipus Complex ◽  
Primary Data ◽  
Main Character ◽  
Older Woman ◽  
Complex Theory ◽  
Descriptive Qualitative

A This study analyzed of psycho-analysis, particularly the Oedipus complex problem faced by  the main character named  Michael Berg in the film The Reader based on  The characteristics of Oedipus Complex theory. This study employed a descriptive qualitative .The data obtained from the transcript of subtitle of the movie “ The Reader “ movie  as primary data. In addition,  secondary data was  from paper, books, article. The data collection in this study was completely done through  watching, giving marks and categorizing the data before do the analysis from the dialogue, situation who delivered in the movie which becomes the main data in this study. The result of the analysis this study show that the main character in “ The Reader” movie has the Oedipus complex’s characteristics. Based on the analysis in this study why main character loved older woman duet his closed relationship his mother which cuased gap with his father. Te old woman was a reflection of his mother.

scholarly journals THE ANALYSIS OF CREDIT FINANCING OF HOME OWNERSHIP WITH MURABAHAH AT PT. BANK SYARIAH MANDIRI PALEMBANG

2019 ◽  
Vol 2 (3) ◽  
pp. 215
Author(s):  
Muhammad Fahmi ◽  
Poppy Febrina
Keyword(s):  
Research Method ◽  
Home Ownership ◽  
Secondary Data ◽  
Primary Data ◽  
Mortgage Loans ◽  
Loan Financing ◽  
Credit Financing ◽  
Branch Office ◽  
Descriptive Method

The purpose of this study was to find out whether the housing loan financing (mortgage) at Bank Syariah Mandiri Palembang Branch in accordance with murabaha and to know the process of granting mortgage with murabahah scheme in Bank Syariah Mandiri Branch Palembang to prospective recipients of financing. The research method used was descriptive method that was by collecting the data obtained and then interpret and analyze so as to provide information that can be used to solve the problems encountered. The data used were primary data and secondary data. The results of this study indicate mortgage loans at PT. Bank Syariah Mandiri has been in accordance with the murabahah financing agreement and analysis on PSAK No. 102 concerning Murabahah as the basis of consideration of the Conformity of House Ownership Credit at Bank Syariah Mandiri Palembang Branch Office.

Analisis Implementasi Akad Rahn (Gadai) di Kantor Cabang Pegadaian Syariah Bogor Baru

2021 ◽  
Vol 4 (1) ◽  
pp. 52-65
Author(s):  
Hajar Hanifa ◽  
Ikhwan Hamdani ◽  
Yono Yono
Keyword(s):  
Data Collection ◽  
Middle Class ◽  
Qualitative Methods ◽  
Financial Institutions ◽  
Secondary Data ◽  
Primary Data ◽  
Lower Middle Class ◽  
The Public ◽  
Islamic Financial Institutions ◽  
Branch Office

  Pegadaian Syariah is one of the Islamic financial institutions in Indonesia that distributes funds in the form of money loans with collateral in the form of valuable goods to the lower middle class community, which aims to make it easier to provide loans under Sharia law and eradicate moneylenders who have run rampant among the public without us realizing it. In the implementation of the contract Rahn that occurs at the Sharia pawnshop, it must be in accordance with the fatwa of the National Sharia Board, but in terms of the implementation of each fatwa verse that has been determined, sometimes it is still different in practice and unclear so that a question arises or even assumes that Sharia Pawnshops and Conventional Pawnshops are the implementation is the same, there is no difference. This study aims to determine the implementation of the Sharia Rahn (pawning) contract at the New Bogor Syariah Pawnshop Branch Office and to determine the suitability of the implementation of the Syariah Rahn (pawning) contract at the New Bogor Syariah Pawnshop Branch Office with the DSN MUI Fatwa. This study uses descriptive qualitative methods, the data used are primary data and secondary data, data collection techniques using observation, interview and documentation techniques. The results of this study indicate that the implementation of the Rahn contract at the New Bogor Syariah Pegadaian Branch Office has been implemented in accordance with existing Sharia provisions, such as fulfilling the pillars and requirements of Sharia Rahn (pawning). The implementation of the Rahn contract at the New Bogor Syariah Pawnshop Branch is in accordance with the MUI DSN Fatwas such as the MUI DSN Fatwa No. 25/DSN-MUI/III/2002 and DSN MUI Fatwa No.26/DSN-MUI/III/2002.I

scholarly journals KESEJAHTERAAN PEDAGANG PASAR SYARIAH AZ-ZAITUN I SURABAYA DALAM PERSPEKTIF MAQASHID SYARIAH

2020 ◽  
Vol 7 (11) ◽  
pp. 2133
Author(s):  
Maghfira Julietta ◽  
Sunan Fanani
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
Scientific Journals ◽  
Data Collection Technique ◽  
Descriptive Qualitative

ABSTRAKTujuan penelitian ini merupakan untuk mengetahui sejauhmana peran pasar dalam meningkatkan kesejahteraan dalam konteks ekonomi Islam apabila direlevansikan dalam perspektif maqashid syariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data primer diperoleh dengan wawancara para pedagang Pasar Syariah Az-Zaiun I Surabaya. Observasi juga dilakukan terhadap para pedagang. kemudian, dilakukan triangulasi dan dianalisis untuk mendapatkan hasil kesimpulan. Data sekunder diperoleh melalui buku teks, jurnal ilmiah yang relevan. Hasil penelitian ini menunjukan bahwa kesejahteraan para pedagang Pasar Syariah Az-Zaitun mengalami peningkatan, namun bila dikaji melalui perspektif maqashid syariah belum mencapai kemaslahatan karena terdapat beberapa indikator yang belum terpenuhi oleh pedagang Pasar Syariah Az-Zaitun I Surabaya.Kata kunci: pasar, kesejahteraan, pedagang, maqashid syariah ABSTRACTThe purpose of this study is to determine the role of the market in improving welfare in the context of Islamic economics from the perspective of maqashid sharia. This research uses a descriptive qualitative approach. The primary data collection technique was obtained by interviewing the traders of the Islamic Az-Zaiun I Market in Surabaya. Observations were also made on traders. Then, triangulation is conducted and analyzed to get a conclusion. Secondary data is obtained through textbooks and relevant scientific journals. The results of this study indicate that the welfare of the traders of the Az-Zaitun Syariah Market has increased, but when examined through the perspective of maqashid sharia, it has not achieved benefit because several indicators have not been fulfilled by the traders of the Az-Zaitun I Islamic Market in Surabaya.Keywords: market, welfare, traders, maqashid sharia

scholarly journals Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019

2020 ◽  
Vol 2 (1) ◽  
pp. 12-21
Author(s):  
Aldi Saputra ◽  
Novianita Rulandari
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Research Method ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Qualitative

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.

scholarly journals Evaluation Of Interest Rate Free In Indonesian Islamic Banking

2018 ◽  
Vol 1 (2) ◽  
pp. 60
Author(s):  
Roikhan Mochamad Aziz ◽  
Syahrul Syahrul
Keyword(s):  
Interest Rate ◽  
Data Collection ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Islamic Banking ◽  
Descriptive Qualitative

The purpose of this study reviewed the analysis and discussion in a thesis entitled "Analysis of Effect of Non Performing Financing (NPF), assets of Islamic Banking and Bank Indonesia Certificates Sharia (SBIS) Financing Against Islamic Banking in Indonesia in 2010-2013". This research methodusing descriptive qualitative method in which these two methods are analyzed and explained by the subjective nature or in accordance with the object. The data used is qualitative data that comes from two sources, namely primary data and secondary data. Then the data is formulated and interpreted so neatly into one. The data collection is done by observation, interview, documentation, and literature. The results of this research are variable Non Performing Financing (NPF), assets of Islamic Banking and Bank Indonesia Certificates Sharia (SBIS) mempunai significant effect on the financing of Islamic banking in Indonesia.

scholarly journals STRATEGIES FOR EMPOWERMENT OF FOSTERED MICRO ENTERPRISES DURING THE PANDEMIC PERIOD AT THE OFFICE OF COOPERATIVES AND MICRO BUSINESSES IN SIDOARJO REGENCY

2021 ◽  
Vol 19 (1) ◽  
pp. 153-169
Author(s):  
Regita Safiira Adina ◽  
Lukman Arif
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Qualitative Research Method ◽  
Business Sectors ◽  
Micro Enterprises ◽  
Descriptive Qualitative

As a result of the Covid-19 pandemic that hit all countries including Indonesia, it has an impact on all business sectors including MSMEs. The condition of the Micro Businesses in the Sidoarjo Regency is not much different from the Micro Enterprises in other areas. The purpose of this research is to describe the Micro Business Empowerment Strategy Fostered during the pandemic at the Office of Cooperatives and Micro Enterprises, Sidoarjo Regency. The research method used in this research is the descriptive qualitative research method. The location of this research is in the Office of Cooperatives and Micro Enterprises, Sidoarjo Regency. The focus of this research is on the Strategy for Empowerment of Fostered Micro Enterprises in the Pandemic Period at the Office of Cooperatives and Micro Enterprises, Sidoarjo Regency. Sources of data used in this study are primary data and secondary data. Data collection techniques used in this study, namely observation, interviews, and documentation relating to existing information in the field. The results of the research can be said that the empowerment of Fostered Micro Enterprises during the pandemic carried out by the Sidoarjo Regency Cooperatives and Micro Enterprises has been running by following the applicable rules. And there is a need for better data collection for the Micro Businesses that exist in each sub-district in Sidoarjo Regency

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN ALUMUNIUM

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Widodo Widodo ◽  
Marshelly Chandra Kumala
Keyword(s):  
Data Collection ◽  
Product Quality ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Secondary Data ◽  
Primary Data ◽  
Research Results ◽  
Is Research ◽  
Quality Of Products

<em>The objective of this is research was conducted to find out how the influence of the price and quality of products against customer loyalty at PT. Alakasa Extrusindo Jakarta. This research was conducted in Alakasa Extrusindo PT by doing data collection, through the primary data and secondary data.  The research results showed that the simultaneous price variables  and product quality  has a positive and significant effect against the variable customer loyalty. partially showed that price variables has a positive and significant influence towards customer loyalty. And partially showed that product quality variables  has a positive and significant influence towards customer loyalty</em>

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