scholarly journals Optimalisasi Sumber Dana Pada Amal Usaha Muhammadiyah Wilayah Gorontalo

2018 ◽  
Vol 13 (2) ◽  
pp. 85
Author(s):  
Lukfiah I. Radjak ◽  
Felmi D. Lantowa
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Business Unit ◽  
College Level ◽  
Funding Sources ◽  
Descriptive Qualitative

This study aims to determine and analyze the optimization of funding sources at a business charity Muhammadiyah (AUM) Gorontalo region with a long-term goal is the accountable financial management in AUM. This research was conducted on AUM in Gorontalo Region using descriptive qualitative approach. Data collection is done through observation, interview, and documentation. Based on the results of the study can be seen in the financial management AUM financial management has been based on ART Muhammadiyah in accordance with Article 7 paragraph 2 AD Muhammadiyah and for the system of recording each AUM different this is seen in terms of recording financial statements of the overall business charity that became the sample research, the only one implementing the system of recording based on PSAK No. 45 namely Muhammadiyah University of Gorontalo and if in review in terms of optimization of fund sources from the business charity that the research sample has not been optimal in the source of funds because it still relies solely from government and college grants for college level and not optimal in developing a business unit which will increase the source of business charity funds.

scholarly journals KESESUAIAN AKAD MURABAHAH DENGAN PEMBIAYAAN KEPEMILIKAN RUMAH BANK JATIM UNIT USAHA SYARIAH

2020 ◽  
Vol 6 (6) ◽  
pp. 1259
Author(s):  
Riza Arsita Sari ◽  
Irham Zaki
Keyword(s):  
Data Collection ◽  
Public Housing ◽  
Home Ownership ◽  
Qualitative Approach ◽  
Business Unit ◽  
Research Objects ◽  
Conducting Research ◽  
Descriptive Qualitative

The research objectives were to find out the suitability of the murabahah contract on home ownership financing of Bank Jatim sharia business unit. The research objects were the employees of Bank Jatim Sharia who were competent in the field of financing analyst for Griya iB Barokah KPR (public housing loan). This research used descriptive qualitative approach. The data collection was conducted by interviewing five employees of Bank Jatim sharia business unit. The results of this study was, there were four points that were used as references for conducting research, namely prices, guarantees, fines, bad financing of KPR products which in practice were in accordance with DSN-MUI fatwas. Additionally, some did not.Keywords: murabahah contract, sharia KPR, DSN-MUI fatwas, Bank Jatim sharia business unit

scholarly journals Pengelolaan Keuangan Keluarga Secara Islam Pada Keluarga Muslim Etnis Padang Dan Makassar Di Surabaya

2017 ◽  
Vol 3 (7) ◽  
pp. 549
Author(s):  
Rosalia Debby Endrianti ◽  
Nisful Laila
Keyword(s):  
Data Collection ◽  
Internal Structure ◽  
Financial Management ◽  
Qualitative Approach ◽  
General Description ◽  
Family Work ◽  
Data Analytic ◽  
Islamic View ◽  
Muslim Family ◽  
Descriptive Qualitative

The goal of this research is understanding how does management financial implementation work into Muslim Family, especially at Padang and Makassar ethnics in Surabaya.This research used descriptive qualitative approach. Data collection was resulted by interview, observation, and documentation. Domain and taxonomy technique was used to perform data analytic. This technique to find the general description of financial management family work into Muslim then elaborated more detail to know the internal structure of Islamic view of wealth, the provision, determine the priority scale, and make budget household.The results based on interviews with two informants from the Padang and Makassar is both informants in research has implemented most components financial management to reach sakinah finance in the life daily. The financial management component are Islamic view of wealth, the provision, determine the priority scale, and make budget household.

scholarly journals INOVASI MODEL DONASI MASJID MELALUI PENERAPAN FINANCIAL TECHNOLOGY

2020 ◽  
Vol 1 (1) ◽  
pp. 32
Author(s):  
Firman Adhar Wisandiko ◽  
Tias Andarini Indarwati
Keyword(s):  
Data Collection ◽  
Qualitative Approach ◽  
Literature Study ◽  
Alternative Source ◽  
Community Activities ◽  
Funding Sources ◽  
Innovative Model ◽  
Financial Transactions ◽  
Financial Technology ◽  
Descriptive Qualitative

ABSTRAKPandemi Covid-19 membuat muslim di Indonesia tidak disarankan untuk beribadah di Masjid, hal ini berimbas pada sumber dana Masjid mengingat pendapatan terbesarnya adalah Infaq dari jamaah yang sedang melakukan sholat di masjid tersebut. Penggunaaan financial technology menjadi hal yang wajar bagi masyarakat untuk melaksanakan transaksi keuangannya, akan tetapi hal tersebut masih asing bagi masyarakat untuk digunakan dalam kegiatan infaq. Penelitian ini bertujuan untuk merumuskan suatu gagasan baru berupa inovasi model donasi masjid dengan penerapan financial technology. Penelitian ini menggunakkan pendekatan kualitatif yang bersifat deskriptif dengan mengangkat sebuah fenomena yang terjadi dalam lingkup organisasi masjid di masa pandemi. Lokasi penelitian yaitu di Masjid Darussalam yang terletak di Kabupaten Sidoarjo. Teknik pengumpulan data dilakukan dengan wawancara, observasi, studi pustaka, dan dokumentasi. Adanya pandemi dan saran untuk tidak melaksanakan sholat di masjid membuat sisa kas masjid menurun drastis. Wacana membuat akun pada aplikasi Bebas Bayar dan mengajak warga sekitar masjid untuk menggunakan aplikasi fintech tersebut bertujuan agar masjid memiliki alternatif sumber pendapatan. Pertama, donasi bulanan masyarakat sekitar dapat terus berjalan dengan mentransfer dana tersebut ke akun Masjid. Kedua, apabila masyarakat menggunakan aplikasi ini untuk aktivitas pembayaran listrik, air, telepon dan lain-lain, maka masjid akan langsung mendapat keuntungan dan juga komisi sehingga masyarakat secara tidak langsung masyarakat melakukan infaq. Adanya sumber dana melalui aktivitas masyarakat disaat pandemi ini diharapkan menjadi sumber dana masjid sehingga masjid dapat menjalankan fungsinya.Kata kunci: Pandemi Covid-19, financial technology, donasi masjid, aplikasi Bebas Bayar ABSTRACTCovid-19 pandemic has made it not advisable for Muslims in Indonesia to worship at the mosque. This policy has an impact on mosque funding sources since that the highest income is from infaq by pilgrims who are praying at the mosque. The use of financial technology is a natural thing for people to carry out financial transactions, but it is still unfamiliar for the community to be used in infaq activities. This study aims to formulate a new idea in the form of an innovative model of mosque donations with the application of financial technology. This study uses a descriptive qualitative approach by raising a phenomenon that occurs within the scope of mosque organizations during the pandemic. The research location is in the Darussalam Mosque located in Sidoarjo Regency. Data collection techniques are done by interview, observation, literature study, and documentation. The discourse creates an account on the Bebas Bayar application and invites residents around the mosque to use the fintech application so that the mosque has an alternative source of income. First, the monthly donations from the surrounding community can go on by transferring the funds to the mosque account. Secondly, if the community uses this application to pay for electricity, water, telephone and other activities, the mosque will immediately get a profit and commission so that the community indirectly conducts an infaq. The existence of sources of funds through community activities during the pandemic is expected to be a source of mosque funds so that the mosque can carry out its functions.Keywords : Covid-19 pandemic, financial technology, mosque donation, Bebas Bayar application.

scholarly journals Analisis Artikulasi Laporan Keuangan Pemerintah Daerah

2018 ◽  
Vol 1 (1) ◽  
pp. 68
Author(s):  
M. Ahlal Firdaus ◽  
Irwan Taufiq Ritonga
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Average Level ◽  
Fiscal Year ◽  
Accounting Standard ◽  
Government Accounting ◽  
The Face ◽  
Descriptive Qualitative

This research aims to analyse the articulation of sixty six unqualified opinion of local government financial statements (LKPD) for fiscal year year 2014 in Java and Bali. This research also identify types of inarticulatory when a LKPD is in inarticulate condition. This research utilizes descriptive qualitative approach and uses documentation technique for data collection. The analysis is employed by comparing the fact on the face (lembar muka) of LKPD with the criteria in accordance to accounting equation and Government Accounting Standard (SAP). Identification of inarticulatory is performed using documentation technique through a deep information extracting from audited result report BPK RI. The results of articulation assessment show that most of LKPD (89,39%) are not articulate, on average level of artikculation is 82,67%. Furthermores, identification results of inarticulatory types show there are twelve types of inarticulatory with 97 cases on cash toward accrual based LKPD and 10 types of inarticulatory with 24 cases on accrual based LKPD.

Analisis Efektivitas Distribusi Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahik (Studi Kantor Cabang Rumah Zakat Sumatera Utara)

2019 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Mulkan Syah Riza
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Field Research ◽  
Qualitative Approach ◽  
North Sumatra ◽  
Descriptive Method ◽  
Descriptive Qualitative

This study aims to explain how the distribution of productive zakat in the Rumah Zakat North Sumatra and how the effectiveness of productive zakat distribution in improving the welfare of mustahik in the Rumah Zakat North Sumatra. This study uses a qualitative approach with a type of descriptive method, which is a problem that guides researchers to explore and photograph situations that will be thoroughly investigated, broadly and deeply. Data collection techniques with field research, while the tools used are observation, interviews and documentation. Data analysis used is descriptive qualitative analysis. The results of this study inform that in distributing productive zakat funds, Rumah Zakat is in accordance with Law No. 23 of 2011 concerning Management of Zakat. The distribution of productive zakat carried out by the Rumah Zakat North Sumatra through the Senyum Mandiri Program to mustahik in Medan Helvetia Subdistrict has been effective, because it can improve the welfare of mustahik, this is evidenced by the income of eight of thirteen mustahik people in total, five people whose income is fixed and four out of eight people whose income has increased has reached the level of muzaki.

scholarly journals Kemampuan Unit Usaha Yayasan Nurul Hayat Dalam Menunjang Biaya Operasioanal Lembaga Amil Zakat

2015 ◽  
Vol 1 (2) ◽  
pp. 92
Author(s):  
Novalia Nastiti ◽  
Imron Mawardi
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Qualitative Approach ◽  
Business Unit ◽  
Operational Cost ◽  
Case Study Method ◽  
Structured Interviews ◽  
Descriptive Case Study ◽  
The Right

Amil zaka in zaka institutions has the right as one of eight ashnaf. Their rights are usually used by zaka institutions as operational cost. However, not all of the intitutions which manage zaka take amil’s right, one of them is Yayasan Nurul Hayat. This institution does not take amil’s right and it is independent in its operational cost. To support this operational cost, Yayasan Nurul Hayat establish business unit with utilize its profit.This study aimed to discover the capability of business unit in supporting operational cost of Yayasan Nurul Hayat. This study used a qualitative approach with descriptive case study method. The selections of informant are using purposive sampling method. Data collection was conducted by semi-structured interviews and documentation. This data is analyzed using descriptive method.The result of this study shows that Yayasan Nurul Hayat Employments’ Salary is taken from business unit’s profit. It is also used to give bonus for employments and grow the business unit of Yayasan Nurul Hayat up. From the result of this study, it can be concluded that the business unit which is developed has great capability to support operational cost of Yayasan Nurul Hayat.

scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

scholarly journals Pesan Dakwah Antara Keluasan dan Kedangkalan dalam Instagram @Pendosahebat.Id

2020 ◽  
Vol 5 (3) ◽  
pp. 309-330
Author(s):  
Rifni Rizqi Nurul Aliyati ◽  
Wiryo Setiana ◽  
Acep Aripudin
Keyword(s):  
Social Media ◽  
Data Collection ◽  
Research Method ◽  
Qualitative Approach ◽  
Advantages And Disadvantages ◽  
The Media ◽  
Two Sides ◽  
Descriptive Qualitative

Pesan dakwah dapat disampaikan melalui media termasuk instagram. Trend  tersebut memiliki dua sisi seperti pisau bermata ganda (tantangan). Penelitian ini bertujuan untuk mengetahui penyajian pesan dakwah dalam media sosial instagram. Tujuan penelitian ini mengetahui bentuk penyajian pesan dakwah dalam instagram dan mencari tahu kelebihan dan kekurangan penyajian pesan dakwah dalam media sosial. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif dan teknik pengumpulan datanya, melalui observasi dan dokumentasi. Hasil penelitian menunjukan bahwa dari dua puluh unggahan yang diteliti, terdapat tiga unggahan yang termasuk bentuk penyajian pesan dakwah informatif, empatbelas unggahan yang termasuk persuasif, dan tiga unggahan yang termasuk koersif. Kelebihan penyajian pesan dakwah pada akun instagram ini ialah menyampaikan pesan dalam bahasa singkat dan mudah dipahami pembaca. Dan kekurangannya, yaitu penjelasan yang kurang lengkap dan singkat. Kelebihan dan kekurangannya ini juga memberikan dampak pada pemahaman  pembacanya. Da'wah messages can be conveyed through the media including Instagram. The trend has two sides like a double-edged knife (a challenge). This study aims to determine the presentation of preaching messages on social media Instagram. The purpose of this study is to find out the form of preaching messages on Instagram and find out the advantages and disadvantages of preaching messages in social media. The research method used is descriptive qualitative approach and data collection techniques, through observation and documentation. The results showed that of the twenty uploads examined, there were three uploads that included informative preaching messages, fourteen uploads that were persuasive, and three uploads which were coercive. The advantage of presenting da'wah messages on this Instagram account is that it conveys messages in short and easily understood language. And the shortcomings, namely an incomplete and concise explanation. These strengths and weaknesses also have an impact on the reader's understanding.

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals Implementasi Kebijakan Online Single Submission pada Pelayanan Perizinan Usaha (Studi Kasus di DPMTSP Kota Bandung & Kabupaten Bandung)

2020 ◽  
Vol 12 (2) ◽  
pp. 83-92
Author(s):  
Rodlial Ramdhan Tackbir Abubakar
Keyword(s):  
Data Collection ◽  
Policy Implementation ◽  
Public Service ◽  
Qualitative Approach ◽  
Research Results ◽  
Service Business ◽  
Descriptive Qualitative

AbstractOnline Single Submission (OSS) is an application that can be used for all business registration and application processes as well as other licensing applications included in the business licensing service. This study aims to examine how the implementation of online single submissions on business licensing services in Bandung city and Bandung Regency. This study used descriptive qualitative approach, with observation, interview, and documentation as its data collection techniques. The research results showed that business licensing services using online single submissions are already good, but these efforts have not been running optimally, there are still obstacles that are often faced by DPMPTSP Bandung City and Bandung Regency, especially regarding supporting facilities and disharmony between central and regional regulations related to the implementation of online single submission.Keywords: Policy Implementation, Online Single Submission, Public Service, Business Licensing Services

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