Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang)

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.

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IMPLEMENTASI TAKWIL DALAM TAFSIR AL-KASYSYAF OLEH AL-ZAMAKHSYARIY

Jurnal Ulunnuha ◽

10.15548/ju.v7i2.260 ◽

2018 ◽

Vol 7 (2) ◽

pp. 71-83

Author(s):

Bilfahmi Putra

Keyword(s):

Content Analysis ◽

Qualitative Method ◽

Secondary Data ◽

Primary Data ◽

Striking Difference ◽

Primary Data Source ◽

Library Research ◽

Secondary Data Source ◽

Data Source ◽

The Subject

This problem is motivated by the very striking difference between al-Zamakhsyariy with other mufassir in interpreting (mentakwil) verses of the Qur'an. The subject matter is: how can the implementation of takwil that conducted by al-Zamakhsyariy in the Tafsir al-Kasysyaf, limited by one restrictions; how the results of the form takwil. This study aims: to found the form of takwil that clear. This research is library research, primary data source is al-Kasysyaf, and secondary data source is books, journals scientific and documents related with these discussion, the methods used in this study is qualitative method and content analysis. While the results of penakwilan process conducted al-Zamakhsyariy is; Al-Zamakhsyariy mentawkilkan the verses mutasyabih, and the verses or pronunciations that are contrary to the understanding of the Mu'tazilah, mentawkilkan the verses not mutasyabih.

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Metode Penanaman Pendidikan Islam pada Anak Menurut Abdullah Nashih Ulwan

Islamic Review : Jurnal Riset dan Kajian Keislaman ◽

10.35878/islamicreview.v10i2.289 ◽

2021 ◽

Vol 10 (2) ◽

pp. 177-190

Author(s):

Nur Khosiin

Keyword(s):

Descriptive Analysis ◽

Secondary Data ◽

Islamic Education ◽

Primary Data ◽

The Third ◽

Primary Data Source ◽

Secondary Data Source ◽

Data Source ◽

Points Of View ◽

Interpretative Approach

Abdullah Nasih Ulwan’s provides several points of view in the realm of methods of planting Islamic education in children which can later be used as a means to achieve the goals of Islamic education. This research uses the documentation method with a descriptive-interpretative approach, namely an attempt to describe the interpretation of some of the texts of the book at-tarbiyah al-aulad fi al-Islam in the third chapter. As for the primary data source is the book at-tarbiyah al-aulad fi al-Islam, the secondary data source is books and related literature, while the data analysis used descriptive analysis. The results of this study there are five methods of planting Islamic education for children, namely educating by example, customary habits, advice, supervision, and through punishment.

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Maqamat Tokoh Midah Dalam Novel Mekkah: Memoar Luka Seorang TKW Karya Aguk Irawan

JURNAL Al-AZHAR INDONESIA SERI HUMANIORA ◽

10.36722/sh.v5i3.388 ◽

2020 ◽

Vol 5 (3) ◽

pp. 146

Author(s):

Siswoyo Aris Munandar ◽

Farida Nurus Sofa

Keyword(s):

Daily Life ◽

Secondary Data ◽

Primary Data ◽

Reference Source ◽

The Novel ◽

True Story ◽

Primary Data Source ◽

Library Research ◽

Secondary Data Source ◽

Data Source

Abstrak - Aguk Irawan adalah salah satu sastrawan yang menggunakan sastra novel sebagai media dakwahnya. Penanaman pesan-pesan moral-spiritual penulis kepada pembaca melalui tokoh yang dihidupkan di dalamnya. Peneliti tertarik dengan salah satu karya beliau untuk diteliti yang kemudian terangkum dengan judul, “Maqamat Tokoh Midah dalam Novel Mekkah: Memoar Luka Seorang TKW Karya Aguk Irawan”. Novel yang terinspirasi dari kisah nyata ini menggambarkan tentang pengembaraan jiwa seorang perempuan dalam menemukan Tuhannya. Penelitian ini menggunakan metode library research atau penelitian kepustakaan. Adapun sumber data yang digunakan adalah sumber data primer yaitu novel Mekkah: Memoar Luka Seorang TKW, sedangkan sumber data sekundernya adalah beberapa karya Aguk Irawan yang lain dan juga sumber referensi yang terkait dengan penelitian. Berdasarkan hasil analisa yang telah peneliti lakukan dapat ditarik kesimpulan bahwa novel Mekkah: Memoar Luka Seorang TKW merupakan novel yang mengandung ajaran tasawuf. Aguk Irawan menyampaikan ajaran tasawufnya melalui tokoh Midah Hamidah yang terangkum dalam laku kehidupannya sehari - hari. Peneliti menemukan beberapa maqamat yang tergambar dari tokoh Midah Hamidah, diantaranya adalah: taubat, zuhud, sabar, syukur, dan ridha. Novel karya Aguk Irawan ini sangat berguna untuk digunakan sebagai media dakwah di kalangan remaja maupun masyarakat pada umumnya.Abstract - Aguk Irawan is one of the writers who used novel literature as his propaganda media. Planting the writer's moral-spiritual messages to the reader through the characters who are turned on in them. Researchers are interested in one of his works for research which is then summarized with the title, "Maqamat Tokoh Midah dalam Novel Mekkah: Memoar Luka Seorang TKW Karya Aguk Irawan”. This novel, inspired by a true story, depicts the wandering of a woman's soul in finding her God. This research uses library research or library research. The source of the data used is the primary data source, namely the Mecca novel: Memoirs of Luka of a TKW, while the secondary data source is some of Aguk Irawan's other works and also a reference source related to research. Based on the results of the analysis that researchers have done, it can be concluded that the novel Mecca: Memoirs of Luka of a TKW is a novel that contains the teachings of Sufism. Aguk Irawan conveyed his Sufism teachings through the figure of Midah Hamidah summarized in his daily life. Researchers found several maqamat drawn from the Midah Hamidah figures, including repentance, zuhud, patience, gratitude, and pleasure. This novel by Aguk Irawan is very useful to be used as a media for da'wah among teenagers and the general public.Keywords - Literary works, Novels, Maqamat, Spirituality, Hermeneutics

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Analisis Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia Nomor 28/DSN-MUI/III/2002 tentang Jual Beli Mata Uang (AL-SHARF) terhadap Jasa Penukaran Uang

Prosiding Hukum Ekonomi Syariah ◽

10.29313/syariah.v0i0.19532 ◽

2020 ◽

pp. 70

Author(s):

Muhammad Shaleh Avif ◽

Amrullah Hayatudin ◽

Panji Adam

Keyword(s):

Qualitative Method ◽

Descriptive Analysis ◽

Secondary Data ◽

Primary Data ◽

Abstract Exchange ◽

Primary Data Source ◽

Trading Activities ◽

Data Source ◽

Secondary Data Sources ◽

Currency Trading

Abstract. Exchange of money in muamalah fiqh is called Al-Sharf which is a sale and purchase agreement. This is as happened in Jalan Merdeka, Bandung City, a business that exchanges money that is rife before Idul Fitri. The Indonesian Ulema Council regulates the sale and purchase of currencies (Al-Sharf) in Fatwa Number 28 / DSN-MUI / III / 2002 concerning Currency Trading (Al-Sharf). In this case the authors formulate a problem with the aim of knowing the practice of money exchange services on Jalan Merdeka Bandung and also to find out the Fatwa Analysis of the National Sharia Council of the Indonesian Ulema Council No 28 / DSN-MUI / III / 2002 Concerning Currency Trading (Al-Sharf) Against Money Exchange Services on Jalan Merdeka Bandung.The method in this study is a qualitative method with a descriptive analysis approach. The object of this study is the primary data source in the form of interviews and secondary data sources in the form of books, journals and other literature. Data collection techniques in the form of observation and interviews.The National Sharia Council has kicked the need to establish a fatwa on Al-sharf to be used as a guideline in currency trading transactions. In practice, the exchange of Rp 100,000 can be exchanged with Rp. 2,000 denominations. Currency trading activities carried out on Jalan Merdeka Bandung are in conflict with the DSN-MUI Fatwa on point three, that is, if the value is different then the law is usury Abstrak.Tukar-menukar uang dalam fiqih muamalah dinamakan Al-Sharf yang merupakan akad jual beli uang. Hal ini sebagaimana terjadi di Jalan Merdeka Kota Bandung, bisnis penukaran uang yang marak terjadi menjelang Idul Fitri. Majelis Ulama Indonesia mengatur jual beli mata uang (Al-Sharf) dalam Fatwa Nomor 28/DSN-MUI/III/2002 Tentang Jual Beli Mata Uang (Al-Sharf). Dalam hal ini penulis merumuskan masalah dengan tujuan Untuk mengetahui Praktik Jasa Penukaran Uang di Jalan Merdeka Bandung dan juga untuk mengetahui Analisis Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia No 28/DSN-MUI/III/2002 Tentang Jual Beli Mata Uang (Al-Sharf) Terhadap Jasa Penukaran Uang di Jalan Merdeka Bandung.Metode dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif analisis. Objek penelitian ini adalah sumber data primer berupa wawancara dan sumber data sekunder berupa buku, jurnal dan literatur lainnya. Teknik pengumpulan data berupa observasi dan wawancara.Dewan Syariah Nasional memendang perlu menetapkan fatwa tentang Al-sharf untuk dijadikan pedoman dalam transaksi jual beli mata uang. Pada praktinya penukaran uang Rp 100.000 dapat ditukar dengan pecahan Rp 2.000 sebanyak 45 lembar. Kegiatan jual beli mata uang yang dilakukan di Jalan Merdeka Bandung bertentangan dengan Fatwa DSN-MUI pada point tiga, yaitu jika nilainya berbeda maka hukumnya riba.

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COPING BEHAVIOR IN TARKINGTON’S 'THE MAGNIFICENT AMBERSONS': AN INDIVIDUAL PSYCHOLOGICAL APPROACH

LEKSEMA Jurnal Bahasa dan Sastra ◽

10.22515/ljbs.v5i1.1911 ◽

2020 ◽

Vol 5 (1) ◽

pp. 83

Author(s):

Radityo Tri Nugroho ◽

Afifah Linda Sari

Keyword(s):

Qualitative Method ◽

Coping Behavior ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

The Novel ◽

Psychological Approach ◽

Primary Data Source ◽

Data Source ◽

Secondary Data Sources

The object of the research is a novel the magnificent Ambersons by Newton Booth Tarkington. The problem of this study is how George Amberson Minafer, the major character copes with his problem. The objective of this study is to analyze the novel based on the psychological approach. The researcher employs a qualitative method. In this method, the researcher uses two data sources, namely primary and secondary data sources. The primary data source is the novel itself. The secondary data sources are books about psychology and other sources, which are related to the analysis. The method of data collection is documentation and the technique of data analysis is descriptive technique. Based on the analysis, the researcher draws two conclusions: first, George Amberson Minafer copes his problem through changing his behaviour, from negative behavior to a positive one. He becomes more optimistic, independent and caring for his family. Second, George Amberson Minafer copes his problem through his actions. He has the courage to admit his mistake. He asks forgiveness to the man that he hurt most.

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PRUE’S IMAGINATION ABOUT IMPASSABLE WILDERNESS ON COLIN MELOY’S NOVEL WILDWOOD

Dinamika : Jurnal Sastra dan Budaya ◽

10.25139/dinamika.v7i2.2115 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Marthalita Nasichatus Syairiyah

Keyword(s):

Sigmund Freud ◽

Qualitative Method ◽

Secondary Data ◽

Primary Data ◽

The Novel ◽

Primary Data Source ◽

Data Source ◽

Dream Theory

Syairiyah, Marthalita N, and Fanani, Abu Prue’s Imagination for Impassable Wilderness on Colin Meloy’s Novel of Wildwood.Keyword: Imagination, dream, and Impassable Wildernes This article studies the imagination which appears in child’s mind on the novel of Wildwood written by Colin Meloy. Sometimes the children like to imagine with what they see, hear, and read. In this novel, Prue is one of the children who experiences adventure by her imagination.This study is conducted to enrich the topic about imagination. Imagination in the object is analyzed using dream theory by Sigmund Freud. This research is using qualitative method. The novel of Wildwood by Colin Meloy is the primary data source. While, the supporting data are taken from secondary data source.The researchers find a result of this study; Prue’s imagination before she entered the Impassable Wilderness. Her imagination sometimes seems real even though not all of their imagination become real. But, this novel makes one of the children becomes real when she faces the problem of that myth.

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ANALISIS PERILAKU KONSUMSI MAHASISWI FAKULTAS SYARI’AH DAN EKONOMI ISLAM (FSEI) INSTITUT AGAMA ISLAM NEGERI (IAIN) PONTIANAK DALAM MENGIKUTI TREND FASHION (SEBUAH TELAAH TEORI KONSUMSI ISLAM)

Al-Maslahah Jurnal Ilmu Syariah ◽

10.24260/almaslahah.v13i2.927 ◽

2017 ◽

Vol 13 (2) ◽

pp. 247

Author(s):

Rano Putra

Keyword(s):

Qualitative Research ◽

Secondary Data ◽

Document Analysis ◽

Primary Data ◽

Consumption Behavior ◽

Primary Data Source ◽

Secondary Data Source ◽

Data Source ◽

Consumption Theory ◽

Behavior Profiles

Abstract The development of fashion trend always changes annually. Meanwhile, the customers never miss the change and as the result they shift their sopping pattern. This research was aimed at: 1) determining the consumption behavior of FSEI IAIN Pontianak students according to fashion trend changing, 2) analyzing the behavior of FSEI IAIN Pontianak students according to fashion changing and based on Islamic perspective of consumption theory. This was descriptive qualitative research. The data were collected through observation, interviews, and document analysis. The primary data source was 20 students while the secondary data source was documents related to customers’ behavior, profiles of FSEI, and so on. The results show that 1) the consumption behavior of FSEI students according to fashion trend changing vary: they do fashion shopping to get rewards, or because they have big amount of budget. Besides, they are motivated to do fashion shopping since the places are comfortable to visit: malls, modern fashion shops, boutiques and other cozy places. 2) The students of FSEI IAIN Pontianak are very consumptive according to their consumption behavior.Keywords: Consumption behavior, Trend Fashion, Consumption in Islam. Abstrak Perkembangantrend fashion yang selalu berganti setiap tahun membuat para konsumen tak ingin ketinggalan untuk mengikutinya sehingga membuat pola belanja para konsumen menjadi berubah. Penelitian ini bertujuan untuk: 1) Mengetahui perilaku konsumsi mahasiswi FSEI IAIN Pontianak dalam mengikutitrend fashion, 2) Menganalisisperilaku konsumsi mahasiswi FSEI IAIN Pontianak dalam mengikutitrend fashion menurut perspektif Teori Konsumsi Islam.Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif.Pengumpulandata melalui observasi, wawancara, dan dokumentasi. Sumber data primer yaitu mahasiswi FSEI berjumlah 20 orang dan sumber data sekunder berupadokumen-dokumen yang berkaitan dengan perilaku konsumsi, profil FSEI, dan sebagainya.Berdasarkan hasil penelitian,disimpulkan: 1)Perilaku mahasiswi FSEI dalam mengikuti trend fashion berbeda-beda, misalnya keinginan membeli yang disebabkan adanya iming-iming hadiah,anggaran yang disiapkan untuk berbelanja setiap bulannya, frekuensi berbelanja yang dilakukan satu sampai dengan tiga kalidalam sebulan, harga yang tergolong mahal, sesuai dengan trend, serta lokasi belanja yang tergolong mewah seperti mall, distro, butik dan lain sebagainya. 2) Perilaku konsumsi mahasiswi FSEI yang dapat tergolong dalam perilaku konsumtif.Kata Kunci: Perilaku konsumsi, trend fashion, konsumsi Islam.

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MENUJU DISTRIBUSI RASKIN YANG ADIL (STUDI PELAKSANAAN PROGRAM RASKIN DI KABUPATEN GRESIK TAHUN 2015)

Jurnal Public Policy ◽

10.35308/jpp.v2i1.677 ◽

2018 ◽

Vol 2 (1) ◽

Author(s):

Sri Kamariah

Keyword(s):

Qualitative Method ◽

Secondary Data ◽

Primary Data ◽

Accurate Information ◽

Primary Data Source ◽

Edward Iii ◽

Data Source ◽

Low Levels ◽

Main Instrument ◽

Structure Communication

The purpose of this study is to find out about the distribution of Raskin and fakror-Perform analysis of what factors influence the implementation Raskin and Conducting an analysis of alternative management model or pattern Raskin orward, to ensure a fair distribution in the District Sidayu Sukorejo village, istrict Gresik. The method is descriptive qualitative method, in which the main instrument is the researcher's own research. Source of data used is the primary data source and secondary data relating to the circumstances of the empirical implementation of policy. In this study, the authors also use survey research to obtain primary data on the distribution of Raskin. on the basis of existing data, the authors attempt to describe / illustrate a systematic, factual and accurate information on the facts, properties and relationships between phenomena. The results showed that using the frameworks of Edward III, bureaucratic structure, communication, and disposition of resources, implementation of program distribution Raskin conducted by Bulog in targeting encountered an error target (mistargeting) despite the relatively low levels, are often not appropriate because it concerned certain groups, rationing is not in accordance with the Policy Raskin Raskin is to share equally on all citizens. Recommendations include the data necessary to analyze back associated RTS-PM Raskin is not on target, RTS By rule-PM receives Raskin as much as 15 kg per month. In fact in the field, the distribution is often not appropriate number. Raskin quota should not be generalized, to be adjusted by the number of family members RTS-PMKeywords: Distribution Raskin, public policy

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THE STRUGGLE OF THE MAIN CHARACTER IN THE MOVIE DJANGO UNCHAINED BY QUENTIN TARANTINO

Journal of English Language and Literature (JELL) ◽

10.37110/jell.v3i01.47 ◽

2018 ◽

Vol 3 (01) ◽

pp. 143-154

Author(s):

Istiwarni Diah ◽

Latifah Nuraini

Keyword(s):

Qualitative Method ◽

Black People ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Main Character ◽

White People ◽

Secondary Data Source ◽

Data Source ◽

Secondary Data Sources

The purpose of this research is to find out how struggle of the main character against injustice from the white people around them. The research is conducted by using qualitative method; the writer uses two data sources, namely primary and secondary data source. The primary data is movie Django Unchained directed by Quentin Tarantino. The secondary data sources are the other sources related to this thesis like books about the movie. There are three objectives of this study. First, the kind of struggle of the main character as a slave that shows in movie. Second, factors that influenced black people become slave in movie. It makes black people get pressure from white people. Third the way slave can survive in pressure of white people. The results of the research are as follows; in the end, it can be concluded that the struggle for freedom can find happiness. Finally, Django as a main character and other slaves get their struggle for freedom after overcoming against their master.

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The Analysis of Basic Sentence Patterns in English Translation of the Holy Qur’an In Surah Ad Dukhan By Abdulloh Yousuf Ali

10.18326/rgt.v8i2.385 ◽

2015 ◽

Vol 5 (1) ◽

pp. 238

Author(s):

Arifah Wulandari

Keyword(s):

English Translation ◽

Qualitative Method ◽

Secondary Data ◽

Primary Data ◽

Primary Data Source ◽

Syntactic Process ◽

Sentence Patterns ◽

Data Source ◽

Basic Sentence ◽

English Syntax

This study is aimed at the analysis of basic sentence patterns in English translation of the holy Qur’an in surah Ad Dukhan. Focusing on the problem statements, there are two cases in this study. They are “What are types of the basic sentence patterns that is found in English translation of the Holy Qur’an in surah Ad Dukhan and what is the dominant of the basic sentence patterns types that is found in English translation of the holy Qur’an in surah Ad Dukhan. This research, applied descriptive qualitative method. The data is collected by documentation. The primary data is taken from surah Ad Dukhan in Abdullah Yousuf Ali’s English translation of the noble Al Qur’an. The secondary data is taken from many literary books and some relevant materials to support and complete the primary data source. The procedure of analyzing the data start by analyzing about basic sentence patterns types based on Nichols’s theory in his book English Syntax. Then find the dominant of the basic sentence patterns types of the holy Qur’an English by Abdullah Yusuf ‘Ali, in 1934 that is focus in surah Ad Dukhan. The overall findings showed that there were basic sentence patterns found in 52 cases are in sentence patterns 1consist of 12 cases, in sentence patterns 2 there are 19 cases, in sentence patterns 3 there are 7 cases, in sentence patterns 4 there are 10 cases, in sentence patterns 5 there are 4 cases. From the result the dominant cases that occurred of sentence patterns that found in Abdullah Yusuf Ali’s translation. The most dominant is sentence patterns 2. After analysis in this paper, the writer suggests in analyzing basic sentence pattern of English, we find that selection is an important syntactic process. The learner will get new idea doing observe as the writer done and they can possibly provide more book to have deeper analysis about that.

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