scholarly journals The Analysis of Internal Controls on Revenue and Expenditure Cycle in PT. Levina

2009 ◽  
Vol 1 (2) ◽  
pp. 268-280
Author(s):  
Leonny Ariesa ◽  
Ruben Garcia Berasategu
Keyword(s):  
Data Collection ◽  
Internal Control ◽  
Field Research ◽  
Internal Controls ◽  
Integrated Framework ◽  
Data Collection Methods ◽  
Collection Methods

This research intends to observe and to examine the revenue and expenditure cycle implemented in PT. LEVINA as well to analyze, to assess, and to identify potential weaknesses in the revenue and expenditure cycle, and the internal controls related to those cycles of the company using COSO’s Internal Control-Integrated Framework. Moreover, it provides specific recommendations based on the framework to overcome the discovered potential weaknesses. The method of analysis used in this study is by assessing the current revenue and expenditure cycle implemented in the company, along with the internal controls applied within the cycles. Subsequently, the potential weaknesses will be identified which then generates the specific recommendations. The data-collection methods used are literature and field research. The current revenue and expenditure cycle of PT. LEVINA are still comprised with potential weaknesses such as structural weaknesses, documentation and business activities (procedures) weaknesses, and Internal Control (IC) weaknesses. Hence, as the company business keeps growing, it is important to focus more on its RC and EC system as well as the IC in order to achieve the most effective and efficient methods in operating the business. As the result, the company could become more profitable.

scholarly journals Analisis Keterlambatan Laporan Pertanggungjawaban Realisasi APBDes (Nagari)

2021 ◽  
Vol 3 (1) ◽  
pp. 12-31
Author(s):  
Nanda Rafsanjani ◽  
Charoline Cheisviyanny
Keyword(s):  
Data Collection ◽  
Human Resources ◽  
Community Participation ◽  
Internal Control ◽  
Descriptive Study ◽  
Data Collection Methods ◽  
The Village ◽  
Collection Methods

This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.

scholarly journals TINJAUAN FIQH MUAMALAH TERHADAP JUAL BELI SUKU CADANG BEKAS SEPEDA MOTOR

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
YUDA YUDA
Keyword(s):  
Data Collection ◽  
Social Interactions ◽  
Field Research ◽  
Legal Aspects ◽  
Spare Parts ◽  
Lower Price ◽  
Data Collection Methods ◽  
The Village ◽  
Collection Methods ◽  
Other Consumers

When consumers repair motorbikes at the Desa Wage workshop, many employees take the spare parts and resell them such as chains, batteries and other spare parts that can still be repaired. From the used spare parts collected without the permission of the owner of the used spare parts, the perpetrators sell them to other consumers for reuse at a lower price. The formulation of the problem in this study is how the practice of buying and selling used spare parts at the Village Workshop of Upah Subdistrict, Bendahara District, Aceh Tamiang Regency and how is the Fiqh Muamalah review of the practice of buying and selling used spare parts in the Workshop of Upah Village, Bendahara District, Aceh Tamiang Regency. This research includes field research conducted on workshop employees and consumers in Upah Village, Bendahara District, Aceh Tamiang Regency. The type of research in this research is sociological normative which is carried out by looking at the facts that occur in the field related to legal aspects in social interactions in society. Data collection methods are observation, unstructured interviews and documentation. From the results of the study, the researcher concludes that in the practice of buying and selling used spare parts, consumers are given the option when repairing vehicles, namely with new or used spare parts. used spare parts are obtained from the property of consumers where the damaged spare parts have been replaced with new ones and the damaged spare parts are taken by the employee without asking the consumer and repaired by the employee and resold. The sale and purchase of used motorcycle spare parts in the workshop of Upah Village, District Treasurer, Aceh Tamiang Regency. In terms of Fiqh muamalah, the sale and purchase of used motorcycle parts is not allowed, because the used spare parts are not the property of the employee but rather the property of the consumer. The ownership has not yet been transferred to the employee, because there is no one of the reasons for ownership.

scholarly journals Line Item Budgeting on Labor Costs to the Level of Income

2020 ◽  
Vol 1 (1) ◽  
pp. 27-32
Author(s):  
Abdalla Abdalla
Keyword(s):  
Data Collection ◽  
Direct Observation ◽  
Field Research ◽  
Research Field ◽  
Research Library ◽  
Labor Costs ◽  
Data Collection Methods ◽  
Library Research ◽  
Data Collection Technique ◽  
Collection Methods

Library research is a data collection technique through the library in the form of literature books, and lecture materials that are relevant to the problem under study. In this study, the authors used the following data collection methods Research library (library research) It is a data collection technique through the library in the form of literature books, and lecture materials that are relevant to the problem under study. Field research (field research) is direct retrieval of the object under study by taking the following steps Observation, namely data collection through direct observation of the object under study, Interviews, namely conducting interviews with leaders and parties interested in the object of research.

scholarly journals SISTEM PEMBINAAN HALAQAH TERHADAP KECERDASAN EMOSIONAL SANTRI DI MARKAZ TAHFIDZ ALQURAN AL-BIRR

2017 ◽  
Vol 1 (2) ◽  
pp. 85-93
Author(s):  
Ahmad Nashir ◽  
Abdul Halib
Keyword(s):  
Data Collection ◽  
Observational Studies ◽  
Research Study ◽  
System Development ◽  
Field Research ◽  
Boarding School ◽  
Research Data ◽  
Data Collection Methods ◽  
The Moment ◽  
Collection Methods

Tujuan penelitian ini adalah untuk mengetahui kualitas daya ingat hafalan quran pondok pesantren dan emosional quetient para alumni setelah kembali kemasyarakat”dan untuk mengetahui Penelitian ini adalah merupakan penelitian (Field Research). Metode penelitian yang digunakan adalah dengan menggunakan metode pengumpulan data yang digunakan dengan jalan mengadakan penelitian secara langsung kelokasi yang menjadi tempat  penelitian. Untuk melengkapi data penelitian digunakan instrnment penelitian observasi, wawancara, dokumentasi, sehingga data terkumpul dan dianalisis. Hasil penelitian menunjukkan bahwa,“Sistem Pembinaan Halaqah di Markaz Tahfidz Alquran Al-birr sudah diterapkan dan sudah menjadi program tahfidz Al-birr Malino yang diterapkan sejak dulu dan berjalan sampai saat ini” dimana dalam sistem pembinaan dalam menghafal Alquran yaitu, “sistem tahsin, sistem privat dan sistem mandiri” dan “faktor-faktor yang mendukung yaitu, mampu memahami ilmu tajwid dan mudah melafaskannya, kemauan santri itu sendiri, berkat dorongan dan motivasi orangtua, serta tidak jauh dari bimbingan ustdaz/pembina tahfidz”Kata Kunci: Pembinaan Halaqah, Kecerdasan Emosional  The purpose of this study is to investigate the recall memorizing the Quran of students at boarding school and graduated emotional quotient after returning the society "and to know it. This is a research study (Field Research). The method used is to use the data collection methods used to conduct the research directly to location as the place to study. To complement the research data used instrument observational studies, interviews, documentation, so that the data is collected and analyzed. The results showed that the "System Development Halaqah in Markaz Tahfidz Qur'an Al-birr has been implemented and is already a program Tahfidz Al-birr Malino applied since the first and walked up to the moment" in which the coaching system in memorizing the Qur'an that, "the system tahsin, system of private and self-contained system "and" the factors that support that is, able to understand the science of tajwid and easy to pronounce it, the willingness of the students themselves, thanks to the encouragement and motivation of parents, and not far from the guidance ustdaz / builder Tahfidz" Keywords: Halaqah Coaching, Emotional Intelligenc

scholarly journals Tradisi Akkorontigi dalam Perspektif Hukum Islam (Studi Kasus di Desa Bontosunggu, Kecamatan Bajeng, Kabupaten Gowa)

2021 ◽  
Vol 2 (1) ◽  
pp. 59-77
Author(s):  
Ahmad Syaripudin ◽  
Akhmad Hanafi Dain Yunta ◽  
Darussalam
Keyword(s):  
Data Collection ◽  
Islamic Law ◽  
Field Research ◽  
Research Field ◽  
Customary Law ◽  
Social Expectations ◽  
Data Collection Methods ◽  
Collection Methods

This study aims to determine and understand the akkkorontigi tradition in the Perspective of Islamic Law and Customary Law that occurred in Bontosunggu Village, Bajeng District, Gowa Regency. This type of writing is field research (field research) using historical approaches, social expectations, anthropological approaches and religious approaches, then data collection methods using interview and observation techniques the author tries to argue about the object being studied in accordance with the reality that occurs in society. The results showed that in carrying out marriage, the akkorontigi tradition is one of a series of wedding processions that cannot be missed and is a habit of their ancestors that has existed since time immemorial. The akkorontigi event is a series of sacred events that are attended by all relatives and invited guests which contain values ​​that are meaningful so that the bride's family can live in harmony. However, in practice, it is necessary to present good intentions and distance oneself from thoughts or beliefs that lead to the shirking of the symbols of tools and objects used in Akkorongtigi. Even so, Akkorongtigi can be preserved by applying several solutions in its implementation, such as wearing clothes that are not tight and covering the genitals, and not shaking hands for non-mahrams.

scholarly journals Sakinah Family Concept Based on Jama’ah Tabligh Perspective (Jaulah) in Indonesia

JURISDICTIE ◽  
2017 ◽  
Vol 6 (2) ◽  
pp. 145
Author(s):  
Wirdatuz Zahro’ Afifah Ridwan
Keyword(s):  
Data Collection ◽  
Religious Education ◽  
Minimal Model ◽  
Field Research ◽  
Qualitative Approach ◽  
Data Collection Methods ◽  
Other Hand ◽  
Collection Methods ◽  
Husband And Wife

This research is field research, descriptive and uses qualitative approach. To get the data, researcher uses 3 data collection methods are observation, interview and documentation. The results of this research, it was found that sakinah family concept based on Jama’ah Tabligh is family that is led by husband who works in da’wah religion sincerely and all the members of family feel peace, always run the commands of Allah and the Sunnah of his Messenger as well as, practice obligatory and sunnah deeds then make Prophet family as minimal model. All member of family must support and remind each other, practice the religion perfectly and always get the blessing of God. they efforts in create sakinah family are by giving religious education for their children, reinforcing the faith, practicing deeds, implementing khuruj fi sabilillah program for husband and masturoh programs to wife regularly, always keeping the communication between husband and wife, discussing to solve the problem. In other hand, member of family should be able to keep other deeds like doing dzikr, recitating, reading important surah like surah Yasin in the morning and doing the duties and obligations as a husband-wife especially educate children and always Istiqomah in charities.<br />Penelitian ini merupakan penelitian lapangan, bersifat deskriptif dan menggunakan pendekatan kualitatif.Untuk memperoleh data peneliti menggunakan tiga metode pengumpulan data, yakni observasi, wawancara dan dokumentasi. Hasil dari penelitian ini, ditemukan bahwa makna keluarga sakinah menurut Jama’ah Tabligh adalah keluarga yang dipimpin oleh seorang suami yang bekerja dalam da’wah agama secara ikhlas dan seluruh anggota keluarga merasakan ketenangan, selalu menjalankan perintah Allah dan sunah Rasul-Nya serta mengamalkan amalan fardhu dan sunnah serta menjadikan keluarga Rasul sebagai suri tauladan dalam membentuk keluarga sakinah. Seluruh aggota keluarga harus saling mendukung juga dan saling mengingatkan satu sama lainnya, bisa mengamalkan agama secara sempurna serta selalu mendapat ridho dari Allah. Adapun upaya mereka dalam membentuk keluarga sakinah yaitu dengan memberikan pendidikan agama untuk anak-anaknya, mempertebal iman, mengamalkan amalan, melaksanakan program khuruj fi sabilillah untuk suami dan program masturoh untuk istri secara rutin, selalu menjaga komunikasi antara suami istri, musyawarah keluarga dalam menyeleseikan masalah. Selain itu. Anggota keluarga tersebut harus bisa menjaga amalan-amalan sunah lainnya seperti dzikir, tilawah, membaca surat penting, membaca surat yasin di pagi hari dan melaksanakan tugas dan kewajiban sebagai seorang suami istri terutama dalam mendidik anak serta selalu Istiqomah dalam beramal.

scholarly journals TINJAUAN FIKIH WAKAF DAN UNDANG-UNDANG NOMOR 41 TAHUN 2004 TENTANG WAKAF TERHADAP PENGELOLAAN WAKAF UANG OLEH YAYASAN TENDA VISI INDONESIA

2020 ◽  
Vol 3 (2) ◽  
pp. 95-114
Author(s):  
Amrullah Hayatudin ◽  
Muhammad Andri Ibrahim ◽  
Ghina Nabila Ramadhanty
Keyword(s):  
Data Collection ◽  
Qualitative Method ◽  
Field Data ◽  
Field Research ◽  
Real Sector ◽  
The Real ◽  
Data Collection Methods ◽  
Field Data Collection ◽  
Collection Methods

ABSTRACTToday many non-endowments institutions that receive and manage endowments of money include the Tenda Visi Indonesia Foundation (TEVIS). The TEVIS Foundation manages and distributes it according to its programs. So, this article was conducted by the author to find out the management of waqf money according to waqf fiqh and Indonesian Law Number 41 of 2004 concerning endowments, as well as the suitability of the management of endowments in money at the Tenda Visi Indonesia foundation with the concept of waqf money and Law No. 41 of 2004 concerning endowments. The method in this study is a qualitative method with a normative juridical approach, the type of research is field research using field data collection methods with observation, interviews, and also literature studies. The results of the study concluded that: first, the management of cash waqf according to fiqh only be distributed to what is permitted sharply according to law No. 41 of the management of cash waqf is carried out on banking products. Second, cash waqf management conducted by the TEVIS foundation is carried out in the real sector. Third, the management of cash waqf carried out by the TEVIS foundation was under fiqh waqf and according to Law No. 41 of 2004 concerning waqf, there is a discrepancy because of the TEVIS foundation doesn’t register its money to the minister and its management doesn’t go through banking product. Keywords: Fiqh of Waqf, Law No. 41 of 2004, Endowments of Money.

scholarly journals Bisnis ikan asin dan dampaknya terhadap kesejahteraan masyarakat Sungai Pauh Langsa Barat

2022 ◽  
Vol 6 (2) ◽  
pp. 160-172
Author(s):  
Asyura ◽  
Mastura ◽  
Junaidi
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Field Research ◽  
Secondary Data ◽  
Fish Processing ◽  
Data Collection Methods ◽  
Salted Fish ◽  
Collection Methods ◽  
Descriptive Qualitative

The salted fish business is one of the businesses located in Gampong Sungai Pauh, West Langsa District, Langsa City. This study aims to determine the income and welfare of salted fish processing workers in Gampong Sungai Pauh, West Langsa District. This research is a field research with descriptive qualitative methods. The sample consisted of 15 people. Sources of data used are primary and secondary data obtained by data collection methods through observation, interviews, and documentation.With the salted fish processing, salted fish processing workers' income has increased slightly, so that the life of salted fish processing workers is helped economically, such as being able to eat three times a day, buying clothes even once a year. Salted fish processing workers can be categorized as not prosperous, but economically, salted fish processing workers are greatly helped, if before working in salted fish processing, salted fish processing workers can only eat once a day but after working in salted fish processing, salted fish processing workers can eat. three times a day, buy at least one set of clothes, repair the damaged walls of the house.

scholarly journals Mediation Optimization in Gorontalo Religion Court

Al-Mizan ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 204-226
Author(s):  
Sri Wahyuni Husain
Keyword(s):  
Data Collection ◽  
Field Research ◽  
Mediation Process ◽  
Data Collection Methods ◽  
Qualitative Descriptive ◽  
Collection Methods

This study aims to determine the optimization of the implementation of mediation in the Gorontalo Religious Court. This research is a field research with data collection methods in the form of observations, interviews and documentation. Data’s were analyzed using qualitative descriptive. The results of the study found that the implementation of mediation in the Gorontalo Religious Court was not yet fully optimal. Based on the cases decided by the Gorontalo Religious Court in 2016 totaling 1524 and entering the mediation process as many as 87 cases and only 1 case that was successfully mediated (0.1%). Factor failure of the mediation process because the mediation room facilities are still not efficient enough, because the parties to queue, even some mediator judges carry out mediation in the judge's room itself, there is no certified mediator as explained in the Minister of Religion Regulation (PERMA) Number 1 of 2016 about Procedure for Mediation at Court.

scholarly journals Effectiveness of the Implementation of Supreme Court Regulation Number 3 of 2017 in the Marisa Religious Court

Al-Mizan ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 243-271
Author(s):  
Lulu Sarini
Keyword(s):  
Data Collection ◽  
Supreme Court ◽  
Field Research ◽  
Gender Justice ◽  
Data Collection Methods ◽  
Before And After ◽  
Qualitative Descriptive ◽  
The Law ◽  
Collection Methods

This study aims to determine the effectiveness of the implementation of Supreme Court Regulation No. 3 of 2017 Concerning Guidelines for Judging Women Against the Law (PERMA). This research is a field research with data collection methods such as observation, interview and documentation study. The collected data is processed and analyzed with qualitative descriptive. The results of the study showed that the Judges at the Marisa Religious Court in deciding divorce divorce cases before and after the issuance of the regulation had not yet enumerated the request for the Petitioner to pay the burden. However, due to the Circular of the Mahkamah Agung Number 1 of 2017, there is a wife's right to pay. In relation to the effectiveness of the PERMA, it has been effective in enforcing gender justice in the Marisa Religious Court. In certain divorce divorce cases, the wife is present and submits a reconciliation claim regarding livelihood at the hearing, and verstek and case matters where his wife does not submit a liability claim then the PERMA is ineffective or not applied.

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