scholarly journals ANALISIS MAQASID AL-TASARRUFAT AL-MALIYYAH MUHAMMAD AL-TAHIR IBN ASHUR TERHADAP AKAD AL-IJARAH AL-MUNTAHIYAH BI AL-TAMLIK (STUDI PADA PT. BRI SYARIAH KCP PONOROGO)

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Mohammad Ridwan
Keyword(s):  
Balanced Scorecard ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Qualitative Assessment ◽  
Islamic Banks ◽  
The Balanced Scorecard ◽  
Calculation Technique ◽  
Analysis Technique ◽  
Study Type

The writing aims: (1) find an assessment to measure the level of bank compliance with the contract al-Ijarah al-Muntahiya bi al-Tamlik (IMBT) based on maqasid al-tasarrufat al-maliyyah the idea of al-Tahir ibn 'Ashu r, (2) reveals the phenomenon of BRI Syariah KCP Ponorogo compliance with the IMBT contract. The research method used is a qualitative method with a case study type. The type of data in this research is qualitative data on the words and actions of the research subject. Data collection techniques used documentation and unstructured planned interviews. Technique of checking data through credibility test and dependability test. The data analysis technique used Miles and Huberman's analysis with data reduction, data presentation, and conclusion drawing. To make an assessment of the suitability of Islamic banks using the Sekaran method to operationalize maqasid al-tasarrufat al-maliyyah the idea of al-Tahir ibn 'Ashur into dimensions and elements. To develop measurement indicators using the DSN-MUI fatwa. Meanwhile, to obtain a score of compliance with Islamic banks using the balanced scorecard method calculation technique. The findings of this research are BRI Syariah KCP Ponorogo complies with the sharia provisions in the IMBT contract based on maqasid al-tasarrufat al-maliyyah ideas al-Tahir ibn 'Ashur. The level of compliance is 72.5% with the fulfillment of circulation goals of 70%, transparency 68.75%, strength of law 80%, preservation of 75%, and justice 68.75%. This study contributes to a qualitative assessment of sharia compliance based on maqasid al-tasarrufat al-maliyyah ideas al-Tahir ibn 'Ashur as a standard or parameter to assess adherence. Islamic banks in channeling IMBT financing.Penelitian ini bertujuan: (1) menemukan assesmen untuk mengukur tingkat kepatuhan bank terhadap akad al-Ijarah al-Muntahiya bi al-Tamlik (IMBT) berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur, (2) mengungkap fenomena kepatuhan BRI Syariah KCP Ponorogo terhadap akad IMBT. Metode penelitian yang digunakan adalah metode kualitatif dengan tipe studi kasus. Jenis data penelitian ini adalah data kualitatif kata-kata dan tindakan subjek penelitian. Teknik pengumpulan data menggunakan dokumentasi dan wawancara terencana tidak terstruktur. Teknik pemeriksaan data melalui uji kredibilitas dan uji dependibilitas. Teknik analisis data menggunakan analisis Miles dan Huberman dengan reduksi data, penyajian data, dan pengambilan kesimpulan. Untuk membuat assesmen kesesuaian bank syariah menggunakan metode Sekaran untuk mengoperasionalisasi maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur menjadi dimensi dan elemen. Untuk mengembangkan indikator pengukuran menggunakan fatwa DSN-MUI. Sedangkan untuk memperoleh skor kepatuhan bank syariah menggunakan Teknik perhitungan metode balanced scorecard. Temuan penelitian ini adalah BRI Syariah KCP Ponorogo patuh terhadap ketentuan syariah dalam akad IMBT berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur. Tingkat kepatuhannya sebesar 72.5% dengan pemenuhan tujuan sirkulasi 70%, transparansi 68.75%, kekuatan hukum 80%, preservasi 75%, dan keadilan 68.75%. Penelitian ini berkontribusi pada assesmen kepatuhan syariah secara kualitatif berdasarkan maqasid al-tasarrufat al-maliyyah gagasan al-Tahir ibn ‘Ashur sebagai standar atau parameter untuk menilai kepatuhan Bank syariah dalam menyalurkan pembiayaan IMBT.

scholarly journals Fenomena Keterlantaran Suku Baduy di Pulau Jawa

Humaniora ◽  
2013 ◽  
Vol 4 (2) ◽  
pp. 1064
Author(s):  
Stephanus Ngamanken
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Qualitative Data ◽  
Formal Education ◽  
Humanitarian Assistance ◽  
Descriptive Case Study ◽  
The People ◽  
Analysis Technique ◽  
Study Type

Baduy  is a tribe that applies isolation from the outside world. They are not familiar with school, because school as formal education is opposed to their lifestyle. This study aims to explain the background and development of Baduy people whom are neglected, marginalized, and overlooked despite they live in Java island. The research method used is descriptive, case study type. The case is about why the Baduy tribe is neglected, marginalized, and overlooked. The Baduy tribe lives in Kanekes village, 39 km from Rangkasbitung city, 120 km from Jakarta. Data collecting uses interview and observation from January 2012 to June 2013. Data analysis uses qualitative data analysis technique. The results show five phenomena in the origin and development of the people which lead them to be neglected, marginalized, and overlooked. This study leads to conclusion that Baduy people need humanitarian assistance; and Paulo Freire’s conscience is one of the alternatives in providing humanitarian assistance to them.  

scholarly journals Social Support for Adolescent Resilience in Dealing With Conflicts in Divorced Parents

2019 ◽  
Vol 1 (1) ◽  
pp. 34-39
Author(s):  
Muhadir Muhammad ◽  
Herman Nirwana ◽  
Marjohan Marjohan
Keyword(s):  
Social Support ◽  
Data Analysis ◽  
Qualitative Method ◽  
Research Data ◽  
Research Subjects ◽  
Analysis Technique ◽  
The Face ◽  
Study Type ◽  
Depth Interviews

This research aims to determine social support for adolescent resilience in dealing with conflict in divorced parental environments that includes phase dimensions, and resilience strategies. This article is based on research using a qualitative method of case study type. Research subjects numbered 3 teenagers with the criteria of having divorced parents alive. Data collection techniques used in the form of in-depth interviews and observation. The data analysis technique used by researchers is guided by the Miles & Huberman model. The results of the analysis of research data indicate that the resilience phase that is passed by adolescents whose parents divorced live differently from each other. This is influenced by social support factors obtained by adolescents in facing life's challenges. The different phases through which each subject will also distinguish the resilience strategies used by each subject to survive in the face of conflict in the environment of divorced parents.

scholarly journals Analysis of Amil Zakat Institution Performance Using the Balanced Scorecard Method (Case study in BAZNAS Sragen)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Siti Khadijah ◽  
Mufti Afif
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Qualitative Method ◽  
Average Score ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
Special Programs ◽  
National Police ◽  
Interview Questionnaire

The zakat funds collection, infaq and shadaqah movement in Sragen Regency was formally implemented by the Zakat Infaq and Shadaqah Agency (BAZIS) which was established on May 27, 1991. By the issuance of Law No. 38 of 1999 concerning  Management of  Zakat, it was changed to the National Zakat Agency ( BAZNAS). Amil Zakat Agency (BAZ) Sragen has a number of special programs in introducing zakat to the community. Finally they were  able to collect zakat funds of around Rp. 250 million per month. The zakat funds which are collected at the Sragen BAZ mostly come from civil servants, the TNI and the National Police. However, this program has not been optimal yet, zakat funds absorbed only around Rp. 2 billion per year from the potential of Rp. 7 billion. Therefore, performance measurement  is one of the important factors in companies and institutions to evaluate work results from the past period.This research uses the Balance Scorecard paradigm / perspective, namely measurement using four perspectives; Finance, Customers, Internal Business, Learning and Growth. The method used is descriptive explorative qualitative method. Data was collected by interview, questionnaire and documentation.The results showed that the performance of BAZNAS of Sragen Regency was "Good". The results of the average score of the performance appraisal of BAZNAS in Sragen Regency were 6: 8 = 0.75 which is "Good".

scholarly journals BALANCE SCORECARD ANALYSIS AS A COMPANY PERFORMANCE MEASUREMENT TOOL

2021 ◽  
Author(s):  
Resti Kusmalasari ◽  
◽  
Audita Setiawan ◽  
Asep Effendi ◽  
◽  
...  
Keyword(s):  
Balanced Scorecard ◽  
Secondary Data ◽  
Primary Data ◽  
Measurement Tool ◽  
Company Performance ◽  
The Balanced Scorecard ◽  
Analysis Technique ◽  
Performance Benchmarks ◽  
A Company

The research was conducted with the aim of knowing the performance of banking companies using the Balanced Scorecard method. This study aims to obtain an overview of performance benchmarks with the Balanced Scorecard approach using four perspectives: finance, customers, internal business, growth and learning in one of the Perumda Rural Banks in West Java from 2017 to 2020. This type of research is a case study that is explained one by one using four perspectives. The type of data used is qualitative data with data sources derived from primary data and secondary data. The data analysis technique uses a descriptive method with accounting approach where data is used in the form of numbers and then interpreted and described, so as to obtain research results based on the calculation of the Balanced Scorecard. The result of this research shows that Perumda Rural Banks studied are still categorized as poor with the BBB category, the performance still needs to be improved so that the company can achieve excellent performance or healthy. In addition to this, it is recommended for companies to apply the Balanced Scorecard to be able to assist companies in measuring performance not only from the financial aspect but also considering the performance from non-financial aspects.

ANALISIS KINERJA KEUANGAN IAIN PONTIANAK TAHUN 2014-2018 BERDASARKAN PENDEKATAN BALANCE SCORECARD

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
JATRIANA B2041142013
Keyword(s):  
Higher Education ◽  
Balanced Scorecard ◽  
Six Sigma ◽  
Balance Scorecard ◽  
The Balanced Scorecard ◽  
College And University ◽  
University Planning ◽  
Education Journal ◽  
Study Application

Penelitian ini bertujuan untuk mengukur kinerja keuangan kampus IAIN Pontianak menggunakan pendekatan Balance Scorecard. Metode penelitian ini adalah kuantitatif dengan menggunakan statistika untuk menganalisis sampel yang digunakan sebanyak 664 orang mahasiswa dan 193 orang dosen dan pegawai. Hasil penelitian menyatakan bahwa variabel perspektif pelanggan, perpektif bisnis internal dan variabel perspektif pertumbuhan dan pembelajaran, masing-masing berpengaruh positif dan signifikan terhadap peningkatan kinerja keuangan IAIN Pontianak.Kata Kunci : Balance Scorecard, IAIN Pontianak, Kinerja KeuanganDAFTAR PUSTAKA Andriyanto, R. W., & Metalia, M. (2010). Efektivitas Balanced Scorecard Dalam Maningkatkan Kinerja Manajerial Badan Usaha Milik Negara (Bumn). Jurnal Akuntansi dan Investasi, 11(2), 97-114.Arikunto, S. 1992. Prosedur penelitian: Suatu pendekatan praktik. Rineka Cipta.Bastian, Indra. 2006. Akutansi Sektor Publik, Suatu Pengantar. Jakarta: Airlangga.Brown, Cindy. 2012. Application of the Balanced Scorecard in Higher Education: Opportunities and Challenges - An Evaluation of Balanced Scorecard Implementation at the College of St. Scolastica. SCUP; Society for College and University Planning. www.scup.org/phe.html.Effendi, R. (2012). Pengukuran Kinerja Sektor Publik Dengan Menggunakan Balanced Scorecard (Studi Kasus Kanwil DJP Sumsel dan Kep. Babel). Jurnal Ilmiah Stie Mdp, 1(2), 67-73.Gaspersz, Vicent. 2002. Sistem Manajemen Kinerja Terintegrasi: Balanced Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah. Cet ke-3, Jakarta: Gramedia Pustaka UtamaHandayani, S. (2017). Analisis Balanced Scorecard Sebagai Tolok Ukur Kinerja Perusahaan Pada Pt Pos Indonesia ( Persero ) Lamongan. Jurnal Penelitian Ekonomi dan Akuntansi, II(3), 589-601.IAIN Pontianak. 2019. “Sistem Informasi Akademik Institut Agama Islam Negeri Pontianak.” Mahasiswa IAIN Pontianak. www.sia.iainptk.ac.id.Kaplan, S. Robert, and David P. Norton. 2000. Balanced Scorecard, Menerapkan Strategi Menjadi Aksi. Jakarta: Penerbit Erlangga.Karathanos, Dementrius, and Patricia Karathanos. 2005. “Appliying the Balanced Scoredard to Education.” Journal of Education for Business: 222–30.Kemenristek Dikti RI. 2019. “Pangkalan Data Pendidikan Tinggi:  Kementrian Riset , Teknologi, Dan Pendidikan Tinggi.” Tenaga Pendidik  IAIN Pontianak. www/forlap.ristekdikti.go.id.Kementrian Agama RI. 2019. “Seleksi Prestasi Akademik Nasional APerguruan Tinggi Keagamaan Islam Negeri.” SPAN PTKIN 2019. https://span-ptkin.ac.id.Mahsun, Muhammad. 2006. Pengukuran Kinerja Sektor Publik. 1st ed. Yogyakarta: BPFE.Mardiasmo. 2004. Akuntansi Sektor Publik. 1st ed. Yogyakarta: BPFE.Mulyadi. 2007. Balanced Scorecard, Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. 1st ed. Jakarta: Penerbit Salemba Empat.Nugrahini, I. A. P., Ratnadi, N. M. D., & Putri, I. G. A. M. A. D. (2016). Penilaian Kinerja Berdasarkan Balanced Scorecard Pada Badan Penanaman Modal Dan Perijinan Daerah Kabupaten Tabanan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(4), 829-856.Rollins, Andrea Mae. 2011. “A Case Study: Application of Balanced Scorecard in Hingher Education.” PhD Dissertation. San Diego State University.Singarimbun, Masri, and Sofian Effendi. 1989. Metode Penelitian Survey. Jakarta: LP3ES.Sugiono. 2005. Metode Penelitian Bisnis. Bandung: Alfabeta.Suta, I. W. P., & Dwiastuti, G. A. A. S. A. (2016). Pengukuran Kinerja Dengan Pendekatan Balanced Scorecard Pada Kantor Pusat Pt Bank Pembangunan Daerah Bali. Jurnal Bisnis Dan Kewirausahaan, 12(1), 32-41.Syarbaini, Khatib. 1986. “Fakultas Tarbiyah (Ketikan Manual).”Yassin, A., Musadieq, M. A., & Afrianty, T. W. (2016). Pengaruh Balanced Scorecard Dan Knowledge Management Terhadap Kinerja Karyawan Dan Kinerja Perusahaan (Studi Pada Karyawan Pt Semen Indonesia (Persero) Tbk). Jurnal Administrasi Bisnis, 33(2), 125-134.

scholarly journals Balanced Scorecard: estudo sobre sua utilização como instrumento de gestão na empresa Novo Nordisk no Brasil

ForScience ◽  
2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Edmar Souza Moreira ◽  
Wagner de Paulo Santiago ◽  
Igor Veloso Colares Batista
Keyword(s):  
Strategic Planning ◽  
Balanced Scorecard ◽  
Common Knowledge ◽  
Methodological Approach ◽  
Structured Interviews ◽  
The Balanced Scorecard ◽  
Agency Conflict ◽  
Definition Of ◽  
Pharmaceutical Production

Difundido entre empresas de todo o mundo, o Balanced Scorecard, três décadas após a sua criação, continua sendo um instrumento utilizado pelas empresas para gestão do  Planejamento Estratégico. Este estudo tem o objetivo de analisar a utilização prática do Balanced Scorecard como instrumento de gestão do Planejamento Estratégico na empresa Novo Nordisk Produção Farmacêutica do Brasil Ltda., identificando pontos de divergência em relação à teoria criada por Kaplan e Norton nos anos 90. Para a realização da pesquisa, foi adotada a abordagem metodológica empírico analítica, com a condução de estudo de caso em uma unidade fabril da empresa localizada em Montes Claros – MG. Foram feitas 19 entrevistas semiestruturadas com diretores e gerentes e aplicados 207 questionários aos demais funcionários. Os resultados mostraram que entre os gestores da empresa existe um conhecimento comum em relação às premissas para definição do Planejamento Estratégico e  um alinhamento sobre o Balanced Scorecard.  Contrariamente ao exposto por Kaplan e Norton sobre as etapas de criação do Balanced Scorecard, verificou-se que o processo na Novo Nordisk em Montes Claros é desenvolvido de forma inversa, primeiro são recebidas as metas advindas da matriz, para então ser desenvolvido o Planejamento Estratégico que levará ao atingimento destas metas. A pesquisa mostrou ainda as adaptações feitas pela empresa em estudo ao modelo proposto por Kaplan e Norton, de forma a minimizar as barreiras oriundas do conflito de agência que podem levar ao insucesso na obtenção dos resultados esperados para as metas definidas no Planejamento Estratégico das organizações.Palavras-chave: Balanced scorecard. Metas. Planejamento Estratégico.Balanced Scorecard: study on its use as a management instrument in Novo Nordisk company in BrazilAbstractDiffused among companies around the world, the Balanced Scorecard continues to be an instrument used by the companies to manage the Strategic Planning, even three decades after its creation. This study aims to analyze the practical use of the Balanced Scorecard as an instrument for the management of Strategic Planning in Novo Nordisk Produção Farmacêutica do Brasil Ltda (Novo Nordisk Pharmaceutical Production of Brazil Ltda), identifying points of divergence from the theory created by Kaplan and Norton in the 1990s. To develop the research, the analytical empirical methodological approach was adopted, with the conduction of a case study at a company unit located in Montes Claros - MG. There were 19 semi-structured interviews with directors and managers and 207 questionnaires were applied to the other employees. The results showed that among the managers of the company there is a common knowledge regarding the premises for the definition of Strategic Planning and also an alignment on the Balanced Scorecard. Contrary to what Kaplan and Norton presented about the stages of the creation of the Balanced Scorecard, it was verified that the process at Novo Nordisk in Montes Claros is developed in an inverse way: first, the goals coming from the head quarter are received. Then the Strategic Planning, which will lead to the attainment of these goals, is developed. The research also showed the adaptations made by the company under study to the model proposed by Kaplan and Norton, in order to minimize the barriers from the agency conflict that can lead to the failure to obtain the expected results for the goals defined in the Strategic Planning of the organizations.Keywords: Balanced Scorecard. Goals. Strategic Planning.  

scholarly journals Verifying Theoretical Concepts of Performance Management Framework

2018 ◽  
pp. 815-824
Author(s):  
Reno Renaldi Tibyan ◽  
Dermawan Wibisono ◽  
Mursyid Hasan Basri
Keyword(s):  
Performance Management ◽  
Balanced Scorecard ◽  
Single Case ◽  
Group Discussion ◽  
Theoretical Concepts ◽  
Management Framework ◽  
Verification Method ◽  
The Balanced Scorecard ◽  
Verification Process

Purpose – This paper aims to discuss the verification process of the theoretical concepts of the proposed performance management (PM) framework in practice. Design/methodology/approach – A case study based on a focus group discussion (FGD) method is used to describe the application a PM framework and the implementation of a PM system in a case organisation. Findings – The findings show that the case organisation has been applying the Balanced Scorecard framework and show that it needs to add some important aspects to the framework to support the better implementation of its PM system. Research limitations/implications – This paper is based on a single case study due to the need for an effective FGD in a selected organisation. Originality/value – The study drives the development of PM research in the use of a theoretical verification method to confirm the application of the theoretical concepts of PM framework in practice.

scholarly journals UPAYA MENUMBUHKAN MINAT BACA SISWA MELALUI BUDAYA LITERASI DI SDIT QURRATA A’YUN KANDANGAN

2020 ◽  
Vol 6 (1) ◽  
pp. 61
Author(s):  
Shinta Ramadhini ◽  
Barsihanor Barsihanor ◽  
Muhammad Fahmi Arifin ◽  
Abdul Hafiz
Keyword(s):  
Parental Support ◽  
Teacher Motivation ◽  
School Curriculum ◽  
Data Display ◽  
Analysis Technique ◽  
Insufficient Time ◽  
Data Validity ◽  
Study Type ◽  
Reading Interest

Abstrak: Penelitian bertujuan untuk mendeskripsikan upaya menumbuhkan minat baca siswa melalui budaya literasi di SDIT Qurrta A’yun Kandangan. Metode penelitian ini peneliti menggunakan pendekatan kualitatif dengan jenis studi kasus dan subjek dalam penelitian ini adalah Kepala Sekolah, Waka Kurikulum Sekolah, Waka Kesiswaan Sekolah, Kepala Perpustakaan, Koordinator Perpustakaan, Guru, Siswa dan Orang tua. Pengumpulan data dilaksanakan melalui observasi, wawancara dan dokumentasi. Teknis analisis yang digunakan penelitia adalah reduksi data, display data, dan penerikan kesimpulan. Peneliti menggunakan trianggulasi Teknik dan trianggulasi sumber untuk memperoleh keabsahan data. Berdasarkan hasil penelitian dapat disimpulkan bahwa upaya menumbuhkan minat baca siswa melalui budaya literasi di SDIT Qurrata A’yun Kandangan dengan upaya melalui kegiatan: 1) Penyediaan buku, 2) Jadwal Literasi, 3) Membuat Mading, 4) Reward, 5) Pojok Baca, dan 6) Perpustakaan Keliling. Faktor pendukung upaya menumbuhkan minat baca siswa melalui budaya literasi di SDIT Qurrata A’yun Kandangan adalah 1) Buku-buku Baru, 2) Motivasi Guru, 3) Fasilitas, 4) Lingkungan, dan 5) Motivasi Orang tua. Faktor penghambat upaya menumbuhkan minat baca siswa melalui budaya literasi di SDIT Qurrata A’yun Kandangan adalah 1) Buku yang tidak diperbaharui, 2) Gadget, 3) Waktu yang tidak mencukupi dan 4) Kurangnya dukungan orang tua.EFFORTS TO FOSTER STUDENTS’ INTEREST THROUGH LITERACY CULTURE AT SDIT QURRATA A’YUN KANDANGANAbstract: This study aims to describe the efforts to foster students 'reading interest through literacy culture at SDIT Qurrta A'yun Kandangan. This research uses a qualitative approach, a case study type with the subject of the Principal, School Curriculum Deputy, School Student Assistant, Head of the Library, Library Coordinator, Teachers, Students and Parents. Data collection was carried out through observation, interviews and documentation. The analysis technique used in this research is data reduction, data display, and conclusion. Researchers used technical triangulation and source triangulation to obtain data validity. Based on the results of the study, it can be concluded that the effort to foster students' reading interest through literacy culture at SDIT Qurrata A'yun Kandangan through the following activities: 1) Provision of books, 2) Schedule of Literacy, 3) Making Wallings, 4) Rewards, 5) Reading Corner and 6) Mobile Library. The supporting factors for the efforts to foster students 'reading interest through literacy culture at SDIT Qurrata A'yun Kandangan are 1) New Books, 2) Teacher Motivation, 3) Facilities, 4) Environment, and 5) Parents' Motivation. The inhibiting factors in trying to foster students' interest in reading through literacy culture at SDIT Qurrata A'yun Kandangan are 1) books that are not updated, 2) gadgets, 3) insufficient time and 4) lack of parental support.

Sign in / Sign up

Export Citation Format

Share Document