scholarly journals ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH BERDASARKAN PSAK NOMOR 107 PADA PT BANK RAKYAT INDONESIA SYARIAH CABANG LHOKSEUMAWE

2017 ◽  
Vol 5 (2) ◽  
pp. 71
Author(s):  
Falahuddin Falahuddin ◽  
Icut Aprilia

This study aims to analyze the application of Ijarah financing accounting based on PSAK No.107 at PT  Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe. The data used in this study are qualitative data which is obtained by conducting interviews with the parties concerned. The data analysis method used in this study is a qualitative descriptive method. Based on the results of the study, it is known that the financing system of Ijarah Muntahiyya Bittamlik at PT Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe is in accordance with the generally accepted accounting principles for sharia banking, namely PSAK 107 concerning the application of Ijarah financing.

2018 ◽  
Vol 2 (1) ◽  
pp. 26
Author(s):  
Dian Eka Mayasari Sri Wahyuni ◽  
Wahab Wahab

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor sebab dan akibat perkawinan poligami di Desa Serenang Kecamatan Pujut Kabupaten Lombok Tengah. Pendekatan yang digunakan adalah pendekatan kualitatif. Metode pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian yaitu penyebab terjadinya perkawinan poligami oleh para suami di Desa Serenang Kecamatan Pujut yaitu antara lain : a) kebutuhan seksual, b) ingin mendapatkan keturunan (istri mandul), c) adanya suatu kebanggaan, d) faktor pendidikan, e) istri kurang merawat diri, dan akibat perkawinan poligami oleh para suami di Desa Serenang Kecamatan Pujut yaitu antara lain : a) psikologis, b) pendidikan anak, c) moral, d) hak-hak suami istri, dan e) akibat filsafat Abstract: The purpose of this research is to know the factors of cause and effect of polygamy marriage in Serenang Village, Pujut Sub-district, Central Lombok Regency. The approach used is qualitative approach. Methods of data collection include observation, interviews, and documentation. Data analysis method used is qualitative descriptive method. The result of the research is the cause of polygamy marriage by husbands in Serenang Village Pujut Sub-district, among others: a) sexual needs, b) want to get offspring (barren wife), c) existence of pride, d) education factor, e) wife less caring self, and the consequences of polygamy marriage by husbands in Serenang Village Pujut Sub-district, among others: a) psychological, b) children's education, c) moral, d) marital rights, and e) due to philosophy


Language means to give opponents meaningful speeches so that they can be understood and understood because in language, of course, requires excellent and correct linguistic tools. This study aims to analyze the deixis of the people of the village of Rante Gola, Bonegunu District, North Buton Regency. This study uses a qualitative descriptive method carried out by not prioritizing the numbers, but prioritizes the depth of appreciation of the interaction between the concepts being studied independently. The population in this study was the community of Rante Gola Village, Bonegunu District, North Buton Regency, the sample in this study amounted to 14 people. Data collection techniques in this study were recorded and recording techniques. Based on the approach used, the data analysis method used is the contextual method. The contextual way is a method of analysis that is applied to data by basing, calculating, and linking contexts. The results of the above research are deixis found in the Kulisusu Dialect of the Rante Gola Village Community, Bonegunu District, North Buton Regency, namely six types, namely: Deiksis People or Persona, place, time, discourse, social, and pointer.


2020 ◽  
Author(s):  
risman iye

Language means to give opponents meaningful speeches so that they can be understood and understood because in language, of course, requires good and correct linguistic tools. This study aims to analyze the deixis of the people of the village of Rante Gola, Bonegunu District, North Buton Regency. This study uses a qualitative descriptive method carried out by not prioritizing the numbers, but prioritizes the depth of appreciation of the interaction between the concepts being studied independently. The population in this study was the community of Rante Gola Village, Bonegunu District, North Buton Regency, the sample in this study amounted to 14 people. Data collection techniques in this study were recorded and recorded techniques. Based on the approach used, the data analysis method used is the contextual method. Contextual method is a method of analysis that is applied to data by basing, calculating and linking contexts. the results of the above research are deixis found in the Kulisusu Dialect of the Rante Gola Village Community, Bonegunu District, North Buton Regency, namely six types, namely: Deiksis People or Persona, place, time, discourse, soisal, and pointer


Author(s):  
Resdianto Permata Raharjo ◽  
Maranita Anjarsari

This study aims to describe 1) the form of cohesion contained in the news Watching Sakinah Movies, UIN Yogyakarta Give Praise Students and 2) describing the forms of coherence contained in the news Watching Sakinah Film, Students of UIN Yogyakarta Give Praise. The subjects used in this study were news of watching Sakinah film, UIN Yogyakarta students giving praise, and the objects used were sentences containing grammatical cohesion, a form of lexical cohesion. The approach used in this study is a qualitative descriptive approach. The data in this study are sentences in the news of Watching Sakinah Movies, This student is a method of literature study. While the method of data analysis in this study is descriptive method analysis method, the method used to analyze and describe cohesion markers and analyze markers of coherence. Test The results of the study show that in the news of watching Sakinah films, UIN Yogyakarta Beri Pujian students have varied markers of cohesion and coherence in the Tebuireng Online news discourse. Cohesion markers were found to reference (3), substitution (1), ellipsis (2), conjunction (3), collocation (1), and markers of coherence found cause-effect relationships (2), relationship coherence suggestions — goals (1), coherence temporal relations (1), and coherence of causal relationships (1).


Author(s):  
Abdul Latef bin Alhadri ◽  
Muhamad Rozaimi bin Ramle

The introduction of Quranic and Fardhu Ain courses (Kelas Al-Quran dan Fardhu Ain (KAFA) by the Department of Islamic Development Malaysia (Jabatan Kemajuan Islam Malaysia (JAKIM) is an effort to produce a generation that is moulded by the teachings of Al-Quran and Al-Sunnah. However, there are specific ḥadīths quoted in the textbook that require further attentive verification. This study seeks to verify the status of the ḥadīth mentioned in the ‘Aqīdah textbook in the eyes of the Ahlussunnah Wal Jama’ah scholars. This is because ‘Aqīda his the most important subject in Islamic studies.This research is a qualitative research which uses data analysis method, where allthe data and information obtained will be analysed using descriptive method. The method of takhrijal-ḥādīth will be applied to verify the status of the ḥadīths. This study reveals that there are six ḥadīths mentioned in the ‘Aqīdah textbook and the status of 3 of them are problematic. The origin of one of these ḥadīths isunknown while two of them are not properly narrated. This study also suggests the establishment of a committee or panel that is comprised of ḥadīth scholars/experts from the local universities in order to makesureall ḥādīths mentioned in the textbooks would adhere to the prescribed standards.


2019 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Rahmawati Rahmawati

Abstrak: Ungkapan kata interjeksi tidak mudah dimengerti. Kadang seorang pembaca belum paham apa yang disampaikan oleh pengarang tentang isi novel, sehingga hal ini yang membuat peneliti tentang interjeksi dalam naskah drama dan memberikan pengetahuan tentang apa itu interjeksi. Jadi, interjeksi adalah kata yang digunakan untuk  mengungkapkan perasaan seseorang maupun dalam bentuk senang, sedih, kecewa, jijik,marah,kaget,kangen dan sebagainya. Misalkanya, (wah, ngono kuwi, hah, heh, alhamdulillah dan astagfirullahalazim) yang memiliki arti yang berbeda-beda dalam setiap konteks tuturannya.. penelitian ini bertujuan yaitu untuk mengetahui bentuk-bentuk dan fungsi interjeksi yang terdapat dalam naskah drama “pesta para pencuri” karya jean Annoulih Saduran Rachman Sabur. Metode penelitian adalah deskriftif kualitatif dengan metode pengumpulan data yaitu dokumentasi dan telaan, sedangkan metode analisis data adalah identifikasi, klarifikasi, dan interpretasi.Hasil penelitian ini adalah bentuk interjeksi dalam naskah drama “pesta para pencuri” yang sudah ditemukan melalui penelitian sebanyak 9 bentuk interjeksi yaitu: Oh, hah, oh ya, ya, ah, hah,aah,ssst, dan he he he dan ungsi interjeksi ditemukan 7 fungsi interjeksi yaitu: kekecewaan, harapan, kesyukuran, keheranan, kekagetan, panggilan, dan marah atau makian. Abstract : The expression interjection is not easy to understand. Sometimes a reader does not understand what is conveyed by the author about the contents of the novel, so this is what makes researchers about the interjection in the play an provide knowledge about what is interjection. So, interjection is a word used to express someone’s feelings and in the form of happy, sad, disappointed, disgusted, angry, shocked, missed, and so on. For example, (Wow, Ngono Kuwi, Hah, Heh, Alhamdulillah and Astagfirullahalazim) which have different meanings in each context of the speech. This research aims to find out the formsand functions of the interjection contained in the drama script “party of thieves”. The work Jean Annoulih Saduran Rachman Sabur. The research method is qualitative descriptive with data collection methods, namely documentation and research, while the data analysis method is indentification, clarification, and interpretation. The result of this study are forms of interjection in the drama script “party of thieves” which have been found through research as many as 9 forms of interjection, Oh, Hah, Oh yes, Yes, Ah, Hah, Aah, Stt, and He he he and interjection function found 7 interjection functions, namely: disappointment, hope, gratitude, astonishment, shock, call, and anger or curse.


2021 ◽  
Vol 25 (2) ◽  
Author(s):  
Kasmah Usman ◽  
Achmad Abubakar ◽  
Muhsin Mahfudz

This paper describes, knows, understands, and analyzes self-evaluation from the perspective of surah Al-Isrā verse 14. Self-evaluation in psychology is called self-introspection, which means self-correction, while in Islam, it is called muḥāsabah or muḥāsabah al-nafṣ. Muḥāsabah, in the person of a Muslim in particular, is an attempt to count and evaluate himself, how many sins he has committed and what good he has not done. This study is qualitative research under the literature study method, which focuses on the question of self-evolution from the perspective of surah Al-Isra verse 14. The data source comes from the ministry of religious affairs' translation of the Qur'an, and books related to self-evaluation contain self-evaluation from surah Al-Isra' verse 14. Data were analyzed using the qualitative data analysis method. Self-evaluation in QS Al-Isra': 14refers to the word al-ḥisāb, if an evaluation may be done by oneself on all the deeds that have been done. Explaining this, in surah Al-Isrā'a verse 14, Allah evaluates His creatures on the day of reckoning (the trial of the Hereafter). Therefore it is a man who is commanded to judge his own deeds. Suppose it is associated with the point of evaluation of education. In that case, the meaning of al-ḥisāb indicates that the assessment results depend on the intensity of the subject in completing the exam question. Therefore, the task of educators is to motivate the subject of the learner to learn and maximum when completing the exam question seriously.


Author(s):  
Toto Heru Dwihandoko ◽  

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.


2019 ◽  
Author(s):  
Muhammad Akbar Sidik ◽  
jhon fernos

The purpose of this study was to find out how the mechanism of working capital loan distribution at PT. Bank Negara Indonesia (Persero) Tbk, KCU Bukittinggi. The research method used is a qualitative data analysis method. The type of data used is secondary data obtained from the report of Bank Negara Indonesia Bukittinggi 2016 period 2017. The results of this study are how the flow of working capital credit applications such as people business credit and entrepreneurship BNI from applications to repayment shows that the problem in working capital lending lies with the customers in terms of completeness of files and payment of credit and interest


10.18060/1858 ◽  
2013 ◽  
Vol 14 (2) ◽  
pp. 307-333 ◽  
Author(s):  
Josphine Chaumba

The complexity of social problems addressed by the social work profession makes mixed methods research an essential tool. This literature review examined common quantitative and qualitative techniques used by social work researchers and what mixed methods research may add to social work research. Surveys and in-depth interviews were the most common quantitative and qualitative data collection methods, respectively. The t-test was the most frequently used quantitative data analysis method. Although thematic analysis was the most common qualitative data analysis method, 12% of the qualitative data analysis techniques were not specified. Mixed methods research adds three important elements to social work research: voices of participants, comprehensive analyses of phenomena, and enhanced validity of findings. For these reasons, the teaching and use of mixed methods research remain integral to social work.


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