Analisis Penerapan Penyusunan Laporan Keuangan Masjid Baitul Makmur Situbondo Berdasarkan ISAK No.35

ABSTRACT This study aims to analyze the preparation of the financial statements of the Baitul Makmur Situbondo Mosque based on ISAK No. 35. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The results of this study indicate that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to the general ledger, making trial balances before adjustment, adjusting journals, trial balance after adjustment, preparing financial statements, closing journals, and the post-closing trial balance. And the final results of the accounting process are statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows, and notes to financial statements.

Download Full-text

Bimbingan Islami dalam Mengatasi Perilaku Bully

Syifaul Qulub: Jurnal Bimbingan dan Konseling Islam ◽

10.32505/syifaulqulub.v1i1.1478 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-6

Author(s):

Nova Syahreny ◽

Samsuar ◽

Rizky Andana Pohan

Keyword(s):

Qualitative Research ◽

Elementary School ◽

Data Collection ◽

Secondary Data ◽

Research Data ◽

Data Sources ◽

Primary Data ◽

Tools And Techniques ◽

Bully Behavior

Bullying is a behavior of intolerance to differences and freedom. In Islam, it is strictly forbidden and strongly discourages the condescension of others. Islamic Guidance is the activity of providing assistance to individuals and groups continuously and systematically to solve problems in his life in accordance with the provisions of Allah SWT which is guided by the Qur'an and Hadith, so that they can achieve happiness later. Islamic guidance is very important in dealing with bullying that occurs to create quality students. This type of research is qualitative research, research data sources are classified as primary data and secondary data. Data collection tools and techniques used were interview, observation and documentation. The results showed that Islamic guidance for students in the Tazkiah Langsa Integrated Islamic Elementary School, was a systematic assistance in solving problems surrounding bully behavior in schools.

Download Full-text

A. ANALISIS PENYUSUNAN LAPORAN KEUANGAN UMKM DUA PUTRA BERDASARKAN SAK-EMKM

Inovasi Manajemen dan Kebijakan Publik ◽

10.54980/imkp.v2i2.84 ◽

2020 ◽

Vol 2 (2) ◽

pp. 1

Author(s):

Rachma Destiyata Putri ◽

Ika Novita Sari ◽

Novia Dewi R ◽

Luluk Nufadilah ◽

Dini Tri Okta N ◽

...

Keyword(s):

Qualitative Research ◽

Secondary Data ◽

Financial Statements ◽

Primary Data ◽

The Internet ◽

General Description ◽

Financial Position ◽

Net Profit ◽

Profit Value ◽

Tax Expense

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah laporan keuangan UMKM Dua Putra sudah berdasarkan dengan SAK-EMKM. Jenis penelitian yang peneliti gunakan adalah penelitian kualitatif. Penelitian ini diklarifikasikan sebagai penelitian kualitatif deskriptif berdasarkan karakteristik masalah yang diangkat oleh peneliti. Data yang digunakan oleh peneliti dalam penelitian ini adalah data primer yang diperoleh secara langsung dari pihak UMKM Dua Putra dan data sekunder yang peneliti peroleh dari buku, jurnal, serta internet. Dari hasil analisis data, hasil penelitian menunjukkan bahwa UMKM Dua Putra menyajikan posisi keuangan total harta Rp1.262.517 dan laba bersih sebesar Rp299.852 pada bulan Oktober 2019. Catatan atas laporan keuangan menyajikan gambaran umum tentang UMKM Dua Putra, pernyataan bahwa laporan keuangan disusun berdasarkan SAK EMKM, serta kebijakan akuntansi yang digunakan. UMKM Dua Putra belum terdapat beban pajak, sehingga nilai laba bersihnya tidak dikurangi beban pajak. Kata Kunci : Laporan Keuangan, UMKM, SAK EMKM Abstract The purpose of this study is to determine whether the financial statements of the Dua Putra’s MSME are based on SAK-EMKM. The type of research that researchers use is qualitative research. This research is classified as a descriptive qualitative research based on the characteristics of the problem raised by the researcher. The data used by researchers in this study are primary data obtained directly from the Dua Putra’s MSME and secondary data that researchers obtained from books, journals, and the internet. From the results of the data analysis, the results showed that the Dua Putra’s MSME presents a financial position of total assets of Rp1,262,517 and a net profit of Rp.299,852 in October 2019. The notes to the financial statements present a general description of the Dua Putra’s MSME, a statement that the financial statements were prepared based on SAK EMKM, as well as the accounting policies used. Dua Putra’s MSME have no tax expense, so the net profit value is not deducted by the tax expense. Keywords: Financial Statements, UMKM, SAK EMKM

Download Full-text

Urgency of The Village of Financial Management Under The Government Regulations

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v10i1.512 ◽

2020 ◽

Vol 10 (1) ◽

pp. 45-59

Author(s):

Muchamad Taufiq ◽

Mimin Yatminiwati

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Financial Management ◽

Secondary Data ◽

Financial Statements ◽

Primary Data ◽

Government Regulations ◽

The Government ◽

Village Government ◽

The Village

This study aims to conduct a study on Application of Financial Statements village in the subdistrict Klakah Sruni Village Government Lumajang has been presented by Regulation No. 113 of 2014 on the management of village finances. This study uses qualitative research descriptive. Types and sources of data used in this study consisted of secondary data such as data collection in the form of publications, reports, documents, and other documents pertinent to this research. While primary data obtained directly from the village government staff Sruni. The results showed overall in fiscal years 2016 and 2017 the village has implemented financial management Sruni village well guided by the Minister Regulation No. 113 of 2014 concerning the financial management of the village.

Download Full-text

Dampak Pengembangan Objek Wisata Pantai Tiram Terhadap Perekonomian Masyarakat

JISIP (Jurnal Ilmu Sosial dan Pendidikan) ◽

10.36312/jisip.v5i1.1774 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Saharisyah Syafarini ◽

M Fachri Adnan

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Secondary Data ◽

Primary Data ◽

Creative Economy ◽

Village Community ◽

The People ◽

Analysis Technique ◽

Beach Tourism ◽

The Impact

This study aims to see the extent to which the impact of the development of oyster beach tourism objects on the economy of the Tapakis village community carried out by the tourism and sports office of Padang Pariaman district and to find out what are the obstacles that occur when developing oyster beach tourism. This research is based on the existence of problems in the tourism object of the Tapakis oyster beach such as development that has not been maximized and tourist facilities that are not well managed. This research uses qualitative research using descriptive methods. The informants in this study in this study, namely the Tourism Development Sector, the Promotion and Creative Economy Sector, the Wali Nagari Tapakis, the Tourism Awareness Group and Community Figures.The data of this research are primary data and secondary data. Data collection techniques are carried out by means of interviews and documentation studies, as well as testing the validity of the data by using triangulation techniques and using reference materials. The data analysis technique in this study was carried out by summarizing the records that were found in the field and assisted by data collection tools such as cellphone recorders with informants while in the field, after which a conclusion was obtained. The results of this study indicate that the impact of the development of oyster beach tourism objects on the economy the community of Tapakis village, Padang Pariaman district. The youth tourism and sports office as well as Pokdarwis members have carried out promotions such as placing advertisements, billboards, magazines, newspapers, browsers, Facebook and Instagram. Currently, the facilities at Oyster Beach are adequate, but these facilities have not been well managed at this time and from an environmental perspective it is still not clean enough. the level of visits to tourist objects has started to increase now compared to previous years as well as the economic income of the people around oyster beach tourism has started to improve as well today.

Download Full-text

Implementasi Bina Pribadi Islam (BPI) dalam Membina Akhlak Peserta Didik di Sekolah Dasar Inspiratif Al-Ilham Kota Banjar

Bestari | Jurnal Studi Pendidikan Islam ◽

10.36667/bestari.v17i2.512 ◽

2021 ◽

Vol 17 (2) ◽

pp. 165

Author(s):

Fani Fadliyani ◽

Yosep Farhan Dafik Sahal ◽

Muhamad Aris Munawar

Keyword(s):

Qualitative Research ◽

Elementary School ◽

Data Collection ◽

Personal Development ◽

Research Method ◽

Secondary Data ◽

Primary Data ◽

Case Study Approach ◽

Study Approach

This study aims: (1) to determine the morals of students in SD Inspiratif Al-Ilham, Banjar City. (2) to determine the implementation of Islamic Personal Development (BPI) in building the morals of students at SD Inspiratif Al-Ilham, Banjar City. (3) to find out the results of the Islamic Personal Development (BPI) in building the morals of students at SD Inspiratif Al-Ilham, Banjar City. The purpose of this study was to determine the morals of students, the implementation of Islamic Personal Development and to find out the results of Islamic Personal Development in fostering the morals of students at SD Inspiratif Al-Ilham, Banjar City. This study used a qualitative research method with a case study approach. This study used data collection techniques using interviews, observation, and documentation study. The data used are primary data obtained directly from respondents regarding the implementation of Islamic Personal Development. Meanwhile, secondary data in the form of theories and other supporting data were obtained from literature and school archives documentation. All of these data are materials to describe the implementation of Islamic Personal Development (BPI) at SD Inspiratif Al-Ilham, Banjar City. The results of this study indicate that: (1) The morals of the students at SD Inspiratif Al-Ilham, Banjar City are good enough. (2) Implementation of Islamic Personal Development in fostering the morals of students at Inspiratif Al-Ilham Elementary School, Banjar City, namely through coaching which includes guidance by exemplary, guidance with habituation and guidance with advice (3) The results of the Islamic Personal Development (BPI) in fostering the morals of students at the Inspiratif Al-Ilham Elementary School, Banjar City are quite good, where students have been able to show behavior according to the existing indicators, including being able to carry out congregational prayers and prayers. sunnah dhuha and qiyamullail, reciting dhikr after every prayer and so on.

Download Full-text

ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.3.25982.2019 ◽

2019 ◽

Vol 14 (3) ◽

Author(s):

Christian Jhon Mamengko ◽

David Paul Elia Saerang ◽

Lidia M. Mawikere

Keyword(s):

Financial Reporting ◽

Small And Medium Enterprises ◽

Balance Sheet ◽

Secondary Data ◽

Financial Statements ◽

Primary Data ◽

Reporting Practices ◽

Financial Position ◽

Income Statement ◽

Documentary Studies

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.

Download Full-text

PELAKSANAAN KEGIATAN PENGEMBANGAN DIRI SENI TARI DI SMP-SDI SILUNGKANG

Jurnal Sendratasik ◽

10.24036/jsu.v7i3.103306 ◽

2019 ◽

Vol 8 (3) ◽

pp. 71

Author(s):

Deliziani Deliziani ◽

Fuji Astuti ◽

Nerosti Nerosti

Keyword(s):

Qualitative Research ◽

Information Technology ◽

Data Collection ◽

Secondary Data ◽

Primary Data ◽

Self Development ◽

Library Studies ◽

Communication And Information Technology

AbstractThis study aims to describe the implementation of dance development activities in SMP-SDI Silungkang. The type of research is qualitative research by usingdescriptive method of analysis. The objects in this study were 23 students consisting of grade VII and grade VIII at SMP-SDI Silungkang. The instrument used in this study was the researchers themselves and supported by observation, documentation and interviews. The types of data in this researcher were primary data and secondary data. In data collection used secondary techniques. The technique of data collection was done by means of library studies, observation, interviews and documentation. The results of the study showed that the implementation of the dance development activities in SMP-SDI Silungkang ran well. Although, self-development activities in coaching were assisted by the teachers of Communication and Information Technology (ICT). However, the results can be achievedwell. This was also supported by thestudents’ interest to improve their self-development of dance in the school.Keywords: Implementation, Self Development, Dance

Download Full-text

KEBERADAAN TARI TAREA-READI KENAGARIAN KOTO GADANG GUGUK KECAMATAN GUNUNG TALANG KABUPATEN SOLOK

Jurnal Sendratasik ◽

10.24036/jsu.v8i1.106519 ◽

2019 ◽

Vol 8 (2) ◽

pp. 25

Author(s):

Sri Wahyuni ◽

Herlinda Mansyur

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Performing Arts ◽

Secondary Data ◽

Primary Data ◽

Data Types ◽

Traditional System ◽

Library Studies ◽

Main Instrument ◽

Descriptive Method

Abstract This article aims to reveal and describe the existence of Tarea-rea dance in Kenagarian Koto Gadang Guguk Kecamatan Gunung Talang Kabupaten Solok. This type of research is qualitative research with a descriptive method. The main instrument of this research is its own research and assisted with supporting instruments such as stationery, cameras and Handycam. Data types use primary data and secondary data. Data collection techniques are conducted by way of library studies, observations and interviews. The steps for analyzing data are data collection, analyzing data, describing data and making conclusions. The results showed that Tarea-rea dance is a art carried by the ancestors of the Guguk people who inherited hereditary with the traditional system. Tarea-rea dance was originally used as a dance at the time of the decline ceremony of rice harvesting. Since 2015 This dance is increasingly popular in the Kenagarian Koto Gadang Guguk as the performing arts. The existence of Tarea-rea dance is still recognized and cultivated by the community and local people also have recognized the existence of the dance in the Kenagarian Koto Gadang Guguk. Keywords: existence, Tarea-Rea dance

Download Full-text

Pembelajaran Seni Kaligrafi Berbasis Eksperimen Kimia di Sekolah Dasar Negeri 8 Kawunglarang Rancah Kabupaten Ciamis

Tsamratul Fikri | Jurnal Studi Islam ◽

10.36667/tf.v15i1.702 ◽

2021 ◽

Vol 15 (1) ◽

pp. 69

Author(s):

Siti Sopiah

Keyword(s):

Qualitative Research ◽

Data Analysis ◽

Data Collection ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Data Presentation ◽

Analysis Techniques ◽

Three Stages ◽

Secondary Data Sources

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.

Download Full-text

Kinerja Penetapan Peraturan Daerah Pada Tahun 2015-2017 di DPRD Kota Palangkaraya

Pencerah Publik ◽

10.33084/pencerah.v5i2.1011 ◽

2018 ◽

Vol 5 (2) ◽

pp. 19-26

Author(s):

Raden Biroum Bernardianto ◽

Vina Panduwinata

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Human Resources ◽

Research Methods ◽

Basic Education ◽

Secondary Data ◽

Qualitative Research Methods ◽

Primary Data ◽

Legislative Power ◽

The City

The purpose of this study was to describe and analyze the performance of the Regional Parliament of Palangka Raya in carrying out legislative powers and to describe and analyze the constraints that affect the Palangka Raya City DPRD in setting regional regulations. This study uses descriptive qualitative research methods. The types and sources of data chosen by researchers are primary data and secondary data. Data collection techniques used to obtain information are interviews and documentation. The results of the study show that the performance of the Palangka Raya City DPRD (DPRD) in exercising legislative power with the City of Palangka Raya government is quite good. In the period 2015 to 2017, 36 local regulations have been discussed and established. However, if it is reviewed from the proposal initiation, it can be said to be unsatisfactory, because only 9 Regional Regulations are the initiative of the Palangka Raya City DPRD. Factors that influence the performance of the DPRD of Palangka Raya City in setting regional regulations are: Human Resources, Data and Information, and Experience. The condition of Human Resources with an average Bachelor level education (21 out of 30 people) is actually a supporting factor for performance. Given that the basic education is not in line and experience that is still lacking, it becomes an obstacle to support the legislative performance of members of the Palangka Raya City DPRD.

Download Full-text