Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Praktik Gadai Emas di Pegadaian Syariah Surabaya)

One easy and practical financing is a pawn. Pawning gold is very attractive financing for fast processing and high estimates. Basic mortgage financing in Indonesia sharia is Fatwa 25 / DSN-MUI / III / 2002 on Rahn and 26 / DSN-MUI / III / 2002 on the Gold Rahn, PSAK 59 (qardh), PSAK 107 (Ijarah), and PAPSI in 2013.This study aims to determine the accounting treatment products on the gold pawn Sharia Islamic Pawnshop Surabaya with gold pawn practice case studies on Islamic Pawnshop Blauran Surabaya Branch. This research is qualitative. The data collection methods used were interviews and take the financial statements on the official website Pawnshop. The results showed that the accounting treatment in the aspect of recognition and measurement in accordance with PSAK 107, PSAK 59, and PAPSI 2013. But, the presentation of the financial statements is not accordance with PSAK 100 and 101.

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A Comparative Analysis of Traditional and Digital Data Collection Methods in Social Research in LDCs - Case Studies Exploring Implications for Participation, Empowerment, and (mis)Understandings

IFAC Proceedings Volumes ◽

10.3182/20140824-6-za-1003.02796 ◽

2014 ◽

Vol 47 (3) ◽

pp. 11437-11443 ◽

Cited By ~ 2

Author(s):

Gretta Fitzgerald ◽

Mike FitzGibbon

Keyword(s):

Comparative Analysis ◽

Data Collection ◽

Case Studies ◽

Social Research ◽

Digital Data ◽

Data Collection Methods ◽

Collection Methods

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Data Collection in the Field: Lessons from Two Case Studies Conducted in Belize

The Qualitative Report ◽

10.46743/2160-3715/2021.4744 ◽

2021 ◽

Author(s):

Rico Kongsager

Keyword(s):

Data Collection ◽

Case Studies ◽

Central America ◽

Important Research ◽

Data Collection Methods ◽

The Core ◽

Secondary Information ◽

Guidelines And Recommendations ◽

Collection Methods

There is a vast load of literature concerning how data collection can be conducted. This literature provides guidelines and recommendations on how data collection might be done, however, only a very limited part of this literature describes in detail how data actually are collected in the field. This paper is intended to be an example, where the methodology is explained in detail to assist and inspire other researchers, on their way to conduct interesting and important research. The data collection and fieldwork described in this paper were conducted to complete two case studies in Belize, Central America. The core of the paper is data collection methods applied in these case studies, which include selection and arrangement of interviewees, and conducting the interviews, and how secondary information was obtained. It also includes the considerations related to timing and fieldwork locations, and thoughts on positioning, power, and ethics related to the fieldwork conducted.

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Pengaruh Biaya Pemasaran, Omzet Penjualan terhadap Laba Perusahaan

Reslaj : Religion Education Social Laa Roiba Journal ◽

10.47467/reslaj.v3i2.327 ◽

2021 ◽

Vol 3 (1) ◽

pp. 124-136

Author(s):

Bakti Toni Endaryono ◽

Prasetio Ariwibowo

Keyword(s):

Data Collection ◽

Research Method ◽

Quantitative Methods ◽

Financial Statements ◽

Simultaneous Effect ◽

Data Collection Methods ◽

Marketing Costs ◽

A Company ◽

Collection Methods

This study aims to examine and analyze marketing costs and changes in sales turnover have a partial or simultaneous effect on company profits at a company. This research method uses quantitative methods with data collection methods through interviews and observations by processing company data. The data used are the financial statements of a company which are taken directly from the accounting department. The results of this study indicate that simultaneously and partially marketing costs and changes in sales turnover have a significant effect on company profits by 85.6% the remaining 14.4% are not included in this study.

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Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan studi kasus pada usaha sayangan di Desa Kebakalan

e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah ◽

10.22437/pdpd.v9i3.12527 ◽

2020 ◽

Vol 9 (3) ◽

pp. 169-186

Author(s):

Rif’atul Fitriyyah ◽

As’adi As’adi ◽

Hermi Sularsih

Keyword(s):

Data Collection ◽

Financial Statements ◽

Financial Statement ◽

Business Owner ◽

Data Collection Methods ◽

Personal Finances ◽

Accounting Reports ◽

Collection Methods

The purpose of this research is to know whether the financial statements of the business of love are in accordance with the SAK EMKM and to find out the obstacles in making reports. Data collection methods that will be carried out by researchers are: (1) Interview (2) Observation (3). Documentation. The results of interviews, observations and documentation carried out on the love business show that the business owner keeps records and makes bookkeeping reports. However, the owner admits that keeping records and compiling simple accounting reports is in accordance with the needs of the business owner. Recording and preparation of bookkeeping reports are still not in accordance with the science of accounting, because the recording does not show the stages like those in the accounting cycle and recording can only be understood by the business owner himself. The records carried out by Usaha Sayangan also do not show accurate results, because they do not carry out routine records and finances are still mixed with personal finances. Keywords: Accounting implementation SAK EMKM, Financial statement preparation

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PERLAKUAN AKUNTANSI ASET TETAP SESUAI DENGAN PSAK PADA PT INKO JAVA SEMARANG TAHUN 2016

Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) ◽

10.32497/akunbisnis.v2i1.1525 ◽

2019 ◽

Vol 2 (1) ◽

pp. 71

Author(s):

Ririh Ayu Widyastuti ◽

Christina Retno Gayatrie ◽

Suko Suko Raharjo

Keyword(s):

Data Collection ◽

Financial Statements ◽

Actual Situation ◽

Literature Study ◽

Fixed Asset ◽

Data Collection Methods ◽

Fixed Assets ◽

Cost Measurement ◽

Collection Methods ◽

Research Show

Fixed Asset plays an important role in the sustainability of a business. The purpose of this research is to analyze the suitability of accounting treatment of Fixed Assets from recognition to presentation in the financial statements applied by PT Inko Java with PSAK. Data collection methods used were interview, observation and literature study. The results of the research show that PT Inko Java in recognition, measurement at the time of acquisition and termination of Fixed Assets is according to PSAK but cost measurement after the acquisition and depreciation of Fixed Assets has not been appropriate so that the presentation in the financial statements is less appropriate to the actual situation. This research is presented with description method to describe PT Inko Java's overview and exposition method to explain the accounting analysis of Fixed Assets

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Tinjauan Strategi Komunikasi Program Edutainment di Televisi

Koneksi ◽

10.24912/kn.v4i2.8155 ◽

2020 ◽

Vol 4 (2) ◽

pp. 324

Author(s):

Angel Dinata ◽

Eko Harry Susanto ◽

Sudarto Sudarto

Keyword(s):

Data Collection ◽

Qualitative Methods ◽

Case Studies ◽

Public Service ◽

Television Station ◽

Research Results ◽

Data Collection Methods ◽

Data Documentation ◽

Collection Methods ◽

Research Author

Oh Gitu is one of the Edutainment genre programs that aired on Trans Tv television station. Oh Gitu has a goal to educate while entertaining his audience by choosing hosts from comedians. Information about public service, the production of a product, to the unique information about a culture that is still rarely known by people, is packed lightly by Oh Gitu. But unfortunately after 3 months from its premiere in November 2019, Oh Gitu had to stop airing at the end of February 2020. The purpose of this research is to determine the cause of the program Oh Gitu to stop airing and to know what kind of strategy the team is doing in an effort to attract the audience. In this research authors use qualitative methods of case studies to help achieve research results. Authors use data collection methods from interviews, Internet data observation, and data documentation. The results of this research author found that the edutainment program Oh Gitu stopped airing because more people are interested in pure entertainment program, decreased program rating, and strategy mistakes in promoting the program. And the authors hope, this research can be beneficial for Trans Tv in the future to be able to maximize the impressions and programs that educate for many people.Program Oh Gitu merupakan salah satu program bergenre Edutainment yang tayang di stasiun televisi Trans Tv. Oh Gitu memiliki tujuan untuk mengedukasi sekaligus menghibur penontonnya dengan memilih host dari kalangan komedian. Informasi mulai dari pelayanan umum, produksi suatu produk sampai informasi unik mengenai suatu budaya yang masih jarang diketahui oleh orang, dikemas secara ringan oleh Oh Gitu. Namun sayang setelah 3 bulan dari tayang perdananya bulan November 2019, Oh Gitu harus berhenti tayang pada akhir bulan Februari 2020. Tujuan penelitian ini adalah untuk mengetahui penyebab program Oh Gitu berhenti tayang dan untuk mengetahui strategi seperti apa yang dilakukan oleh tim dalam upaya menarik minat menonton masyarakat. Dalam penelitian ini penulis menggunakan metode kualitatif studi kasus untuk dapat mencapai hasil penelitian. Penulis menggunakan metode pengumpulan data dari hasil wawancara, observasi data internet, dan dokumentasi data. Hasil penelitian ini penulis menemukan bahwa program edutainment Oh Gitu berhenti tayang karena lebih banyak masyarakat yang tertarik dengan program pure entertainment, menurunnya rating tayangan, dan kesalahan strategi dalam mempromosikan program. Dan penulis berharap penelitian ini dapat bermanfaat bagi Trans Tv kedepannya untuk dapat memaksimalkan tayangan dan program yang mengedukasi bagi masyarakat.

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Analisis Tingkat Kesehatan Bank Berdasarkan Pendekatan RGEC Pada Bank BUMN Periode 2013 - 2017

Jurnal Ekonomi STIEP ◽

10.54526/jes.v4i2.21 ◽

2019 ◽

Vol 4 (2) ◽

pp. 26-33

Author(s):

Faradina Inda Wardhani ◽

Muliani Muliani

Keyword(s):

Health Status ◽

Data Collection ◽

Financial Statements ◽

Self Assessment ◽

Data Collection Methods ◽

Health Level ◽

Collection Methods

This study aims to determine the health level of state-owned banks listed onthe BEI in 2013-2017. Variable used in this study is the ratingof bank health by using RGEC formula. Based on data collection methods used in this studyis data collection techniques by way of documentation. The documentation used isin the form of their respective financial statements and self assessment. Theresultsof the research on the health status of state-owned banks listed on the BEI in2013-2017 show that Bank Negara Indonesia (BNI), Bank Rakyat Indonesia (BRI)and Bank Mandiri get PK- 1 or "Very Healthy" while Bank Tabungan Negara (BTN)get PK – 2 or "Healthy".

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