scholarly journals ANALISIS PENERAPAN PSAK 109 MENGENAI AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAITUL MAL ACEH

2020 ◽  
Vol 5 (2) ◽  
pp. 222-228
Author(s):  
Murniati Murniati ◽  
Adhisyahfitri Evalina Ikhsan
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Research Data ◽  
Financial Statement ◽  
Primary Data ◽  
Descriptive Research ◽  
The Subject

This research aims to analyze the implementation of PSAK 109 in Baitul Mal Aceh. This research was conducted to look how PSAK 109 was applied in Baitul Mal Aceh. This research uses questionare as the primary data and financial statement as the secondary data. The subject of this research is Baitul Mal Aceh and the object is financial statement of 2016 period.  This research is a descriptive research, data analysis in this study uses descriptive-comaparative analysis. The result of this study shows that there are four indicators of PSAK 109. Baitul Mal Aceh has applied 94% of PSAK 109.

scholarly journals ANALISIS MODAL PINJAMAN DAN RENTABILITAS EKONOMI PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) KARYA BHAKTI DINAS KOPERASI UMKM PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI TENGAH

2015 ◽  
Vol 1 (2) ◽  
pp. 139-150
Author(s):  
Kharisman Haslan ◽  
Muslimin Muslimin ◽  
Muhammad Faisal
Keyword(s):  
Data Analysis ◽  
Trend Analysis ◽  
Annual Report ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
Collection Method ◽  
Descriptive Research ◽  
The Subject ◽  
Central Sulawesi

This  research  aims  to  determine,  understand,  and  analyze  the influence  of  capital  lending  and economic profitability on the cooperative for The Indonesian Republic officials ‘Karya Bhakti’ of The Departement  of  Industry  Cooperation  and  Trading  at  Central  Sulawesi  Province.  It  is  a  descriptive research  using  quantitative  and  qualitative  approach that  consists  of  primary  data  and  secondary data.  Data  collection method to  obtain  the  primary  data  is  observation  on  Karya  Bhakti Employee Cooperative as the subject of research and secondary data obtained from the financial annual report Karya  Bhakti  Cooperative.  The analysis  of  loan  capital  and  economic  profitability  of  Karya  Bhakti Cooperative  is  measured  by  using  trend  analysis.  Based  on  the data  analysis  from  2008  to  2013,  it indicates  that  the  development of  Loan  capital  has  increased  every  year.  This  is  due  to  the development  of  the  business  managed  by  the  cooperatives operations,  while  the  development  of  the economic profitability has been fluctuated, as well as the result of trend analysis of  capital lending and economic profitability showed an increase every year. Penelitian  ini  bertujuan  untuk  mengetahui,  memahami  dan menganalisa   modal  pinjaman  dan rentabilitas  ekonomi  pada  KPRI Karya  Bhakti  Provinsi  Sulawesi  Tengah.  Penelitian  ini  merupakan penelitian deskriptif, dengan menggunakan pendekatan kuantitafif dan kualitatif yang terdiri dari data primer  dan  data  sekunder.  Dimana peneliti  mendeskripsikan  hasil  penelitian  dengan  menggunakan angka.  Proses  pengumpulan  data  penelitian  ini  menggunakan metode  observasi  yaitu  pengumpulan data primer pada KPRI Karya Bhakti yang menjadi objek penelitiandan data sekunder berupa laporan keuangan yang diperoleh dari laporan tahunan KPRI Karya Bhakti. Untuk mengukur Analisis modal pinjaman dan Rentabilitas Ekonomi KPRI Karya Bhakti menggunakan Analisis Trend. Berdasarkan  hasil  analisis  data  pada  tahun  2008 – 2013  menunjukan  bahwa   perkembangan  modal pinjaman mengalami kenaikan ditiap tahunnya hal ini disebabkan karna adanya perkembangan usaha yang  dikelola  koperasi  dimana  modal pinjaman  dibutuhkan  untuk  mendukung atau  membiayayi kegiatan oprasional  usaha  koperasi.  sedangkan  perkembangan  rentabilitas ekonomi  mengalami kenaikan  dan  penurunan.   Serta  hasil  analisis trend  modal  pinjaman  dan  rentabilitas  ekonomi menunjukan adanya peningkatan ditiap tahunnya.

scholarly journals Desain Pembelajaran Akhlak dalam Pendidikan Agama Islam di SMPN 1 Kauman Ponorogo

2021 ◽  
Vol 6 (2) ◽  
pp. 126
Author(s):  
Fina Kholij Zukhrufin ◽  
Saiful Anwar ◽  
Umar Sidiq
Keyword(s):  
Data Analysis ◽  
Religious Education ◽  
School Children ◽  
General Public ◽  
Research Data ◽  
Detailed Data ◽  
Religious Activities ◽  
Descriptive Research ◽  
Processing Data ◽  
The Subject

This study aims to describe and provide understanding to the general public about designs and methods in shaping morals in school children through the subject of Islamic Religious Education. This study uses qualitative methods, namely descriptive research. Data obtained through the processing of data from respondents with observations and interviews, detailed data analysis by coding the data, namely the process of processing data or information material into written segments before interpreting it. The results showed several ways that were used in shaping student morals at SMPN 1 Kauman, including; Teachers participate in religious activities held at schools, teachers participate in making rules and schedule each activity they do, habituation through PAI material which is usually described in class, Habitual prayer dzuhur in congregation, BTQ (read and write Al-Qur'an 'an), Tahfidz (memorizing Al-Qur'an) and Kultum Friday morning. In this way, students of SMPN 1 Kauman were successfully implanted.

scholarly journals Minat Beli Pelanggan Ditinjau Dari Aspek Harga Pada UD. Tunas Baru Kecamatan Bandar Hulu

2020 ◽  
Vol 3 (2) ◽  
pp. 446-452
Author(s):  
Suhartini Suhartini ◽  
Debi Eka Putri ◽  
Vivi Candra
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Qualitative Data ◽  
Secondary Data ◽  
Positive Influence ◽  
Research Data ◽  
Data Sources ◽  
Primary Data ◽  
Qualitative And Quantitative ◽  
Payment Methods

The purpose of this study was to determine the price picture and customer buying interest at UD. Tunas Baru District Bandar Huluan. Next to determine the effect of prices on customer buying interest at UD. Tunas Baru District Bandar Huluan. The type of data used is qualitative and quantitative data and data sources are derived from primary data and secondary data. Research data were collected by conducting interviews, documentation and distributing questionnaires. Data analysis includes qualitative data analysis and quantitative analysis. The results of the study can be concluded from the total respondents' answers about prices with the dimensions of price affordability, discounted prices, and payment methods to obtain good answer criteria. Then from the total respondents' answers regarding buying interest got high answer criteria. Furthermore, to test the hypothesis it is concluded that there is a positive influence between price on customer buying interest.

scholarly journals Analisis Break Even Point Budidaya Bunga Potong Krisan Di Kelurahan Kakaskasen 1 Kota Tomohon (Studi Kasus Kelompok Tani KIBERTA)

2016 ◽  
Vol 12 (3) ◽  
pp. 41
Author(s):  
Boyke Jansen Gosal ◽  
Noortje M. Benu ◽  
Celcius ., Talumingan
Keyword(s):  
Data Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Marketing Channel ◽  
Research Data ◽  
Primary Data ◽  
Production Volume ◽  
Point Analysis ◽  
Greenhouse Chrysanthemum ◽  
Break Even Point

The objective of this research is to calculate the Break Even Point (BEP), which is an approach to analyze production volume planning and increasing business prospect. This research was carried out from June to July 2016. Data used in this research was primary data that obtained from interview and secondary data obtained from related agencies and journals to support this research. Data analysis used Break Even Point analysis, which is to analyze the business’s break even point in both rupiah and unit. KIBERTA farmer group has a directly Marketing channel with the buyers that directly come to KIBERTA’s greenhouse. Chrysanthemum stalk flower cultivation in this farmers carried out in one greenhouse per period in turns, by order with 6 weeks gap in planting between greenhouses and farmers harvesting once in three weeks with four total of greenhouses which is in size 10 x 25 m2, 20 x 25 m2, 8 x 14 m2, and 8 x 15 m2. This farmers sell Rp. 3000, - per stalk in all type and colors. The research result shows that from 100% which is planted only 70% were able to be harvest / within selling requirement and based on analysis results from table and graphs found out that KIBERTA farmers’ chrysanthemum stalk flower cultivation from revenue (Rupiah) and production (unit), exceed the Break Even Point and able to gain profits in all greenhouses *jnkd*.

scholarly journals PENDIDIKAN KARAKTER PERSPEKTIF HAMKA

QATHRUNÂ ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 63
Author(s):  
Ahmad Azizi ◽  
Hunainah Hunainah
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Character Education ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Early Age ◽  
Library Research ◽  
The Subject ◽  
Secondary Data Sources

The purpose of this study is to identify the values ​​of character education contained in the Al-Quran surah Al-Mu'minun verses 1-9, by examining the Al-Azhar interpretation. This research is qualitative, while the method used is library research, with primary data sources from Al-Azhar interpretation, and secondary data sources for books that discuss the subject matter indirectly. Data collection techniques, validity and data analysis were used, namely documentation, theory triangulation and content analysis. The results of the author's analysis of Q.S. Al-Mu'minun verses 1-9, by examining Al-Azhar's Tafsir, that Allah SWT has determined a very large fortune for believers who have 7 (seven) good qualities, namely: being faithful, devoted to praying , turning away from things that are not useful, cleaning oneself by paying zakat, maintaining genitals, maintaining mandates and promises, and maintaining prayer. The results of the study can be concluded that there are 7 (seven) values ​​of character education that need to be taught to students from an early age, namely (1) having faith, containing honest characters found in verse 1; (2) khusyu 'in praying, contains a character of confidence, found in verse 2; (3) turning away from things that are useless, containing the character of being critical can be found in verse 3; (4) clean oneself by paying zakat, containing the caring character found in verse 4; (5) taking care of the genitals, containing the strict character found in verses 5-7; (6) maintaining the mandate and promises, containing the character of being responsible in verse 8; (7) maintaining prayer, containing the character of discipline found in verse 9.

scholarly journals Patchouli Farmers Strategy For Business Development In Meranti Tengah Village, Toba Samosir Regency)

2020 ◽  
Vol 4 (2) ◽  
pp. 147
Author(s):  
Nicholas Marpaung ◽  
Feby Aulia Safrin
Keyword(s):  
Swot Analysis ◽  
Secondary Data ◽  
Business Development ◽  
Primary Data ◽  
Limited Information ◽  
Descriptive Research ◽  
Direct Observations ◽  
The Subject ◽  
The Government ◽  
Collection Methods

This research aims to determine the strategy of business development of patchouli oil farmers in improving economic welfare, to analyzing obstacles or barriers in running the cultivation and production of patchouli oil in central Meranti The district of Pintu Pohan Meranti Toba Samosir Regency. This type of research is descriptive research with a qualitative approach because the research intends to understand what phenomena experienced by the subject of research. The method of determining the area of the research use Purposive technique or deliberate with consideration of Central Meranti is one of the villages that the majority of its citizens still hang the livelihood as a patchouli oil farmer. Data collection methods are obtained from primary data and secondary data where primary data is obtained through interviews with Informans as well as direct observations of the field, and secondary data is obtained from the relevant agencies. The Data obtained is then analyzed using SWOT analysis. The results showed that there were only 2 families that still maintain patchouli oil farming efforts with patterns and strategies to develop this business in a simple way. Patchouli marketing is also do by selling directly due to price fluctuations that happen very often. In addition, the limited information such as the writing and socialization of a patchouli is still very limited from the government to the farmers so that more and more farmers are switching commodities.

scholarly journals MENGUKUR TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN NOMOR: 06/PER/DEP.6/IV/2016. (STUDI KASUS PADA KOPERASI ABDI SESAMA - PALEMBANG

2019 ◽  
Vol 6 (1) ◽  
pp. 45-52
Author(s):  
Andreas Rudiwantoro
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Health Level ◽  
Grand Total ◽  
Management Aspect ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Research Show

Abstract –The aim of this research is to discover the health level of Saving Loan Cooperative Abdi Sesama in 2017. The research refer to cooperation financial statement 2017 only. The data analysis tehniques base on the Standard of  the Minister of Coopertive and Small, Medium Enterprises Republic of Indonesia number: 06/Per/Dep.6/IV/2016. The Data collection techniques used are documentation and interview. Techniques documentation in the form of cooperation financial statement  2017 and interviews are conducted to measure healhty level for management aspect. Primary data and secondary data used in this research.The results of this research show the condition of Saving Loan Cooperative Abdi Sesama is health  with grand total score 81,65.   Keywords: Health level, Saving and Loan Cooperative, Cooperation Financial StatementAbstrak – Tujuan dari penelirian ini adalah untuk mengetahui apakah Koperasi Simpan Pinjam Abdi Sesama tahun 2017 sehat. Penelitian ini hanya mengacu pada laporan keuangan koperasi tahun 2017. Teknik analisa data berdasarkan pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia Nomor: 06/Per/ Dep.6/IV/2016. Teknik penmgumpulan data dalam penelitian ini adalah dokumentasi dan wawancara. Teknik pengumpulan data dokumentasi berupa laporan keuangan koperasi 2017, dan wawancara digunakan untuk mengukur tingkat kesehatan pada aspek manajemen. Data primer dan data sekunder digunakan dalam penelitian ini.Hasil penelitian ini menunjukkan bawa tingkat kesehatan dari koperasi simpan pinjam Abdi Sesama dalam kondisi sehat dengan total skor keseluruhan 81,65.     Kata Kunci: Tingkat Kesehatan, Koperasi Simpan Pinjam, Laporan Keuangan Koperasi

scholarly journals Konflik Kepemilikan Pulau Marak Di Kecamatan Koto Xl Tarusan. Skripsi Program Studi Pendidikan Sosiologi, STKIP PGRI Sumatera Barat, Padang 2021.

Horizon ◽  
2021 ◽  
Vol 1 (2) ◽  
pp. 218-231
Author(s):  
Yulia Marlina Rinel fitlayeni, yuhelna
Keyword(s):  
Data Analysis ◽  
Natural Resources ◽  
Participant Observation ◽  
Secondary Data ◽  
Research Problem ◽  
Conflict Theory ◽  
Primary Data ◽  
Research Approach ◽  
Descriptive Research ◽  
Depth Interviews

ABSTRACTSThis research is motivated by the concept of Agraria, Agraria is what is in the sea, on land such as forests and land or what is called natural resources. Natural resources are essentially used or utilized for the benefit of the community. Likewise, what happened in Nagari Sungai Pinang was due to too much power so that there was an inaccuracy in the issue of ownership of an island which was the trigger for the ownership conflict of Marak Island, Koto XI Tarusan District. The formulation of the research problem is the factor of ownership conflict in Marak Island in Koto Xl Tarusan District and how to manage Marak Island ownership conflict in Koto Xl Tarusan District and who are the actors involved in the ownership conflict of Marak Island in Koto Xl Tarusan District.            The theory used in this research is conflict theory according to Randall Collins. The research approach used is a qualitative approach with descriptive research type. The types of data used in this study are primary data and secondary data. There were 7 informants involved in the conflict over ownership of Marak Island in Koto Xl Tarusa District. Data collection methods used in two ways, namely non-participant observation, in-depth interviews and document study. To achieve the validity of research data using triangulation techniques. Meanwhile, the data analysis units used were groups and individuals with data analysis by Miles and Huberman, namely data reduction, data presentation, and conclusion drawing.            From the results of the study it can be concluded that there are several factors that support this conflict, such as the construction of homestay without permission, and the struggle for a physical tenure. In resolving this conflict, Wali Nagari, Pemuda, BAMUS as well as Ninik Mamak and Mr. Alex have made efforts to resolve this conflict through various processes and development carried out by PT Dempo since 15 April  2018. however this problem has not been resolved until now. Keywords: Conflict Cause, Actor involved, Conflict Resolution

scholarly journals Entrepreneurial Orientation and Sme Performance: Dynamic Capabilities As Mediation Study on Smes in Indonesia

2020 ◽  
Author(s):  
Titi Kurnia Fitriati ◽  
Dedi Purwana ◽  
Agung Dharmawan Buchdadi ◽  
Iwan Kurniawan Subagja
Keyword(s):  
Data Analysis ◽  
Entrepreneurial Orientation ◽  
Dynamic Capabilities ◽  
Positive Relationship ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Analysis Techniques ◽  
The Government ◽  
The Relationship

The purpose of this study to analyze the relationship between entrepreneurial orientation and SMEs performance, entrepreneurial orientation with dynamic capabilities, and dynamic capabilities with SMEs performance. In addition to analyzing whether dynamic capabilities can mediate the relationship between entrepreneurial orientation and SME performance. The research data to be used is SMEs data in Indonesia with primary data through questionnaires and secondary data published by the Government of Indonesia. The research sample is 350 SMEs in Indonesia. Data analysis techniques using SEM. The results showed (1) there was a positive relationship between entrepreneurial orientation and SMEs performance, (2) there was a positive relationship with entrepreneurial orientation with SMEs performance (3) there was a positive relationship between dynamic capabilities and SMEs performance (4) there was a positive relationship with entrepreneurial orientation, SMEs performance through dynamic capabilities as mediation. Keywords: Entrepreneurial Orientation, Dynamic Capabilities, SMEs Performance

scholarly journals KREATIVITAS DAN PSYCHOLOGICAL CAPITAL PENGUSAHA BATU TEMPLEK DI KABUPATEN PURWAKARTA

2019 ◽  
Vol 6 (1) ◽  
pp. 1-11
Author(s):  
Hasemi Fauzi Ma’mun ◽  
Dedeng Abdul Gani Amruloh ◽  
Amna Mawardi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Psychological Capital ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Analysis Methods ◽  
Stone Industry ◽  
Data Analysis Methods

The purpose of this study is to determine the effect of creativity on the performance of SMEs. Population in this research is all of micro enterprise in templek stone industry in Purwakarta, number of sample used in this research is 21 micro enterprise, all member of population is used as sample. Primary data obtained through the distribution of questionnaires to the respondents ie owners or managers of SMEs, while secondary data obtained from BPS and other relevant agencies related to research, data analysis methods used in this study is multiple linear regression with the help of the program IBM SPSS version 23 . Based on the results of research and testing has been done show that partially creativity significantly influence the performance of SMEs templek stone, furthermore, the results of research and testing of psychological capital variable is known to have a partial influence not significant to performance, simultaneously or creativity and psychological capital have a positive and significant effect on the performance of Batu Templek micro enterprise in Purwakarta.

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