ANALISIS KEBIJAKAN AKUNTANSI PERSEDIAAN PITA CUKAI PADA KPPBC TIPE MADYA CUKAI KEDIRI

INFO ARTHA ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 25-44
Author(s):  
Deni Herdiyana
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Business Processes ◽  
Accounting Standards ◽  
Field Studies ◽  
Research Data ◽  
Qualitative Approach ◽  
Data Collection Methods ◽  
Government Accounting ◽  
Collection Methods

This research was conducted to analyze the accounting policy for excise tape inventory which is implemented in the KPPBC Type Madya Cukai Kediri. The research method used is through a qualitative approach. To support this research, data collection methods were carried out which included literature studies and field studies related to the supply of excise stamps for the 2019. The results of the study can be concluded that KPPBC TMC Kediri has recognized and recorded excise inventory accounting by applying accrual basis and as a whole is in accordance with the regulations of government accounting standards, but there is an acknowledgment of inventory excise stamps in KPPBC TMC Kediri which is not yet in accordance with PMK Number 224/PMK.05/2016. Furthermore, KPPBC TMC Kediri has implemented the SAKTI application to support its accounting business processes. Penelitian ini dilakukan untuk menganalisa kebijakan akuntansi persediaan pita cukai yang diimplementasikan di KPPBC Tipe Madya Cukai Kediri. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang mencakup studi kepustakaan dan studi lapangan terkait persediaan pita cukai TA 2019. Hasil penelitian dapat disimpulkan bahwa KPPBC TMC Kediri telah melakukan pengakuan dan pencatatan akuntansi persediaan  cukai dengan penerapan basis akrual dan secara keseluruhan telah sesuai dengan peraturan standar akuntansi pemerintahan, namun terdapat salah satu pengakuan persediaan pita cukai di KPPBC TMC Kediri yang belum sesuai dengan PMK Nomor 224/PMK.05/2016. Selanjutnya,  KPPBC TMC Kediri telah mengimplementasikan aplikasi SAKTI untuk menunjang proses bisnis akuntansinya.

scholarly journals WACANA HUMOR PADA TAGAR #MATANAJWAMENANTITERAWAN DI TWITTER

2021 ◽  
Vol 4 (2) ◽  
pp. 159-172
Author(s):  
Novrita Widiyastuti
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Research Data ◽  
Talk Show ◽  
Data Collection Methods ◽  
Interview Technique ◽  
The Media ◽  
Empty Chair ◽  
Concept Framework ◽  
Collection Methods

Mata Najwa, a talk show hosted by Najwa Shihab, on September 29, 2020 uploaded unusual video which questioning the existence of Terawan Agus Putranto, The Minister of Health Republic Indonesia at that time, whom never appears in the media to make statement about Government’s treatment of pandemic Covid-19. Mata Najwa tried to attract public’s attention by uploading a video that using empty chair interview technique, pretends Terawan was shows up in the middle of the show. Until the video with hastag #MataNajwaMenantiTerawan became trending topic in Twitter and created new humor discourses from netizens. The humor discourses in this hashtag is interested to be researched, that makes the objective of this research is to discover humor discourses contained in the video #MataNajwaMenantiTerawan, as well as user’s tweets that created new humor discourses in Twitter. Concept framework of this research is concepts about satire, parody, parikena, dan sarcasm. Research method: constructivism paradigm with qualitative type of research. Data collection methods: observing video Mata Najwa duration 4 minutes 22 seconds, timeline on Twitter with hashtag #MataNajwaMenantiTerawan, interview with Executive Producer of Mata Najwa from Narasi TV and documentation from various sources.

scholarly journals PENGARUH ATRIBUT SUPERMARKET TERHADAP IMPULSE BUYING (SURVEI PADA SUPERMARKET DI KOTA BANDUNG)

2010 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Ria Arifianti
Keyword(s):  
Data Collection ◽  
Qualitative Analysis ◽  
Field Study ◽  
Field Studies ◽  
Research Data ◽  
Impulse Buying ◽  
Data Collection Methods ◽  
Collection Methods

 This research is conducted to analyze the influence of attribute supermarket  on impulse buying  at Supermarket Bandung. The Goal of this research is also to know the attribute supermarket that influence the impulse buying , supporting factors and how the problems take place.The descriptive-verificative method is used in this research. Data collection methods are literature and field studies. Field study covers observation, interview and structural questionnaires. The questionnaires are given to 75  consumers at Supermarket Bandung. The sistematic sampling is used as sampling tecgnique. Data are analyzed by qualitative analysis and correlation multiple regresion statistical.The analysis confirms that there are influences on attribute supermarket , impulse buying at Supermarket  Bandung.  That is, if  attribute supermarket is carefully done, it will increase the impulse buying.  

scholarly journals Analisis Sistem Pengendalian Manajemen untuk Peningkatan Kinerja Manajemen Pada Perusahaan Keluarga Tahu Mekar Group

2022 ◽  
Author(s):  
Andara Muhlisidina ◽  
dennisa rachma fitriani ◽  
Luluk Yuliyana
Keyword(s):  
Data Collection ◽  
Document Analysis ◽  
Family Firm ◽  
Qualitative Approach ◽  
Management Control ◽  
Data Collection Methods ◽  
The Family ◽  
Collection Methods ◽  
Management Improvement

This study aims to determine the management control is applied to the family firm so that it can affect the performance of management. This research is qualitative approach. The object of this research is Tahu Mekar Group that located in Ngunut. Data collection methods used were interviews, observation and document analysis. Resultsfrom this study indicate that the performance of management improvement achieved is quite affected family company of the Management control is less aware ofits existence.

scholarly journals TATA RIAS PENGANTIN AGUNG KABUPATEN TABANAN

2019 ◽  
Vol 10 (3) ◽  
pp. 158
Author(s):  
K.M. Widi Hutami ◽  
I.D.A. Made Budhyani ◽  
I.G. Sudirtha
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Research Data ◽  
Data Collection Methods ◽  
Descriptive Research ◽  
Collection Methods

ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan (1) tata rias wajah (2) tata rias rambut, (3) tata busana (4) aksesoris dari tata rias pengantin Agung Kabupaten Tabanan. Jenis penelitian merupakan penelitian deskriptif. Metode pengumpulan data yang dilakukan dengan cara observasi dan wawancara. Sumber data dari A.A. Ayu Ketut Agung sebagai informan kunci, selaku pemilik LKP Salon Agung dan Penglingsir Puri Agung Kabupaten Tabanan, Sagung Oka Pradnyawati selaku pemiliki LKP Salon Anggun dan Made Rahayuni selaku pemilik salon Candra Dewi. Penelitian ini dilaksanakan pada bulan Juni sampai Juli tahun 2019 di Kabupaten Kabupaten Tabanan. Instrumen penelitian ini adalah lembar observasi dan lembar wawancara. Analisis data yang digunakan adalah teknik deskriptif. Hasil penelitian menunjukkan bahwa tata rias pengantin Agung Kabupaten Tabanan terdiri dari (1) tata rias wajah untuk pengantin pria yaitu alis- alis, perona mata, perona pipi, eyeliner, perona bibir dan tata rias wajah untuk pengantin wanita yaitu serinata, alis-alis, hiasan mata, hidung, perona pipi, hiasan bibir, gecek dan penampel pelengan. (2) tata rias rambut untuk pengantin pria menggunakan udeng emas dan tata rias rambut untuk pengantin wanita yaitu pembuatan semi, petitis meruncing berbentuk jantung hati, bunga mawar, bunga cempaka kuning, bunga cempaka putih, bunga sandat, bunga emas, bancangan, bunga kap, bunga kompyong, puspalembo, sanggul gelung tanduk. (3) tata busana untuk pengantin pria menggunakan baju kerah berdiri dengan hiasan emas, umpal prada, wastra prada, saput songket dan tata busana untuk pengantin wanita menggunakan selendang once jawa, selendang ktengsun, wastra songket, tapih prada, sabuk prada. (4) aksesoris untuk pengantin pria menggunakan rumbing dan keris dan aksesoris untuk pengantin wanita menggunakan kalung, subeng, gelang naga satru, gelang kana, sabuk emas, dan cincin. Kata kunci : aksesoris, busana, tata rias, pengantin agung Kabupaten Tabanan ABSTRACT This study aims to describe (1) facial make-up (2) hair make-up (3) fashion (4) accessories from bridal make-up Agung Kabupaten Tabanan. Type of research used is descriptive research. Data collection methods are done by observation and interviews. Source of data from A.A. Ayu Ketut Agung as the owner of the Agung salon LKP and Agung Kabupaten Tabanan castle chancellor, Sagung Oka Pradnyawati as the owner of the Anggung LKP, and Made Rahayuni as the owner of the Candra Dewi salon. This research was conducted from June to July 2019 in Kabupaten Tabanan Regency. The instrument of this study was the observation sheet and interview sheet. Data analysis used was descriptive technique. The results of this study indicate that bridal make-up Agung Kabupaten Tabanan for brides consists of (1) face make-up namely serinata, eyebrows, eye decoration, nose decoration, blush on, lip colour, gecek and penampel pelengan and bridal make-up Agung Kabupaten Tabanan for the groom is face make-up namely eyebrows, eye decoration, blush on, eyeliner, lip colour. (2) Hairdressing on the bride namely making semi, petitis heart shaped, roses, white cempaka flowers, yellow cempaka flowers, ylang flowers, golden flowers, bancangan, bunga kap, kompyong, puspalembo, and sanggul gelung tanduk and the groom’s hair dressing is using udeng emas. (3) Fashion used on the bride is the scarf once jawa, the scarf ktengsun, wastra songket, tapih prada, sabuk prada and the clothes used are baju kerah emas, umpal prada, saput songket, and wastra prada. (4) The accessories used on the bride are the rings, necklaces, gelang nagasatru, gelang kana, and sabuk emas and the accessories used are rumbing and keris. Keyword : Accessories, fashion, make-up, bridal Kabupaten Tabanan

scholarly journals ANALISIS KEMANDIRIAN DALAM KEGIATAN SENI TARI USI 5-6 TAHUN DI TK SANTA THERESIA UNGARAN

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Magdalena Isti Sriwati ◽  
Ratna Wahyu Pusari
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Method ◽  
Social Aspects ◽  
Data Collection Methods ◽  
Self Confidence ◽  
Natural Objects ◽  
Art Activities ◽  
Collection Methods

Latar belakang yang mendorong penelitian ini adalah banyak dijumpai di TK Santa Theresia Ungaran terdapat beberapa anak yang pada saat melakukan kegiatan tari, tampak berbagai reaksi anak yang berbeda-beda salahsatunya seperti kurangnya percaya diri pada anak.Fokus dalam penelitian ini adalah kemandirian dalam kegiatan seni tari pada usia 5-6 tahun di TK Santa Theresia Ungaran dengan tujuan untuk menganalisa kemandirian dalam kegiatan seni tari usia 5–6 tahun di TK Santa TheresiaUngaran. Penelitian ini menggunakan penelitian kualitatif. Penelitian kualitatif adalah metode penelitian yang digunakan untuk meneliti pada kondisi objek yang alamiah sesuai dengan kondisi di lapangan tanpa adanya manipulasi dari peneliti. Metode pengumpulan data pada penelitian ini adalah dengan metode observasi, wawancara dan dokumentasi. Penelitian ini menganalisa tentang Kemandirian dalam kegiatan seni tari di TK Santa Theresia Ungaran. Penelitian ini membahas mengenai aspek kemandirian dalam kegiatan seni tari yang meliputi aspek emosi, intelektual dan sosial.Hasil penelitian menunjukan bahwa kemandirian dapat diterapkan dalam kegiatan seni tari. Kemampuan kemandirian dapat dimunculkan dalam beberapa aspek yaitu aspek emosi, intelektual dan sosial dimana anak sudah mampu menunjukan rasa percaya dirinya, tidak tergantung kepada orang tua maupun kepada guru pada saat mengikuti kegiatan tari. Berdasarkan hasil penelitian ini saran yang disampaikan adalah kepada siswa dan guru bahwa kemandirian juga dapat di terapkan dalam kegiatan tari, yang diharapkan siswa mampu bersikap mandiri dalam segala aktifitasnya, khususnya dalam kegiatan seni tari.Kata kunci : Kemandirian. Tari ABSTRACTThe background that led to this research was that there were many children in Santa Theresia Ungaran kindergarten, there were several children who when doing dance activities, showed various reactions of different children, one of them was a lack of confidence in children.The focus of this research is the independence in dance activities at the age of 5-6 years in Santa Theresia Ungaran kindergarten with the aim of analyzing the independence in art activities from the age of 5-6 years in Santa Theresia Ungaran kindergarten.This study uses qualitative research. Qualitative research is a research method used to examine the condition of natural objects in accordance with the conditions in the field without manipulation by the researcher. Data collection methods in this study are by observation, interview, and documentation. This study analyzes the independence of dance activities at Santa Theresia Ungaran Kindergarten. This study discusses the aspects of independence in dance activities that cover emotional, intellectual and social aspects.Research results show that independence can be applied to dance activities. Independence skills can be raised in several aspects, namely emotional, intellectual and social aspects where the child is able to show his self-confidence, not dependent on parents or teachers when attending dance activities. Based on the results of this study the suggestions submitted are to students and teachers that independence can also be applied in dance activities, which students are expected to be able to be independent in all their activities, especially in dance activities.Keywords: Independence. Dance

scholarly journals Manajemen Rekrutmen Santri Tahfidz Al-Qu’ran di Ma'had Tahfidz Bina Madani Putri Bogor

2021 ◽  
Vol 14 (2) ◽  
pp. 143
Author(s):  
Agung Wais Al Qorni ◽  
Endin Mujahidin
Keyword(s):  
Data Collection ◽  
Qualitative Approach ◽  
Student Orientation ◽  
Data Collection Methods ◽  
New Student Orientation ◽  
New Student ◽  
Depth Interviews ◽  
Collection Methods ◽  
Descriptive Qualitative

<p class="15bIsiAbstractBInggris">The achievement in implementing all programs in the tahfidz al qur'an institution is the result of a combination of neat management, the cleverness of the educators and the availability of facilities and infrastructure as well as the input of quality students, this research finds out how the management of santri Mahad Tahfidz bogor recruitment, a place in meticulous is Ma'had Tahfidz Al-Qur'an Boarding Scool which has a focus and commitment in fostering its students to complete memorization of 30 juz, Ma'had bina Madani Boarding scool which is equivalent to the level of Madrasah aliyah. Research shows the existence of santri recruitment management which is carried out in ma'had bina madani for adequate input attainment in achieving the target of memorizing the Qur'an. This study uses a descriptive qualitative approach with data collection methods with in-depth interviews, observation and documentation. The results showed that ma'had bina madani had managed the recruitment of students which included (1) Planning for Santri Tahfidz (2) Implementation of the New Santri Tahfidz Recruitment which included one PSB committee formation, two determinations of the number of students received, three announcements of new santri admissions. Four Registration Five Entrance Selection Six Announcement of New Santri Admission (3) PSB Evaluation (4) New Student Orientation.   </p><p class="16aJudulAbstrak"><strong>Abstrak    </strong>                              </p><p class="16bIsiAbstrak">Ketercapaian dalam melaksanakan semua program dalam lembaga tahfidz al qur'an merupakan hasil dari paduan antara menajemen yang rapih, keiklasan para pendidik dan ktersediaan sarana dan prasarana juga input peserta didik yang berkualitas, peneletian ini mengetahui bagaimana manajemen rekrutmen santri Mahad Tahfidz bogor, tempat yang di teliti merupakan Ma'had Tahfidz Al-Qur'an Boarding Scool yang memiliki fokus dan komitmen dalam membina peserta didik nya untuk menyelesaikan hafalan 30 juz, Ma'had bina Madani Boarding scool yang setara dengan jenjang Madrasah aliyah. Penelitian menunjukan adanya manajemen rekrutmen santri yang dilaksankan di ma'had bina madani untuk Ketecapaian Input yang memadai dalam mencapai target hafalan al quran. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode pengumpulan data dengan wawancara mendalam, observasi dan dokumentasi. Hasil penelitian menunjukan  bahwa ma'had bina madani telah melakukan manjemen rekrutmen santri yang meliputi (1) Perencanaan Santri Tahfidz (2) Pelaksanaan Rekrutmen Santri Tahfidz Baru yang Mencakup satu Pembetukan panitia PSB, Dua Penetuan Jumlah Santri yang di terima, tiga Pengumuman Penerimana santri Baru Empat Pendaftaran Lima Seleksi Masuk Enam Pengumuman Penerimaan Santri Baru (3)Evaluasi PSB (4) Orientasi Peserta didik Baru.    </p>

Web-Based E-Catalog Application for Kenongo Batik SMEs Tulangan Sidoarjo

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Samtidar ◽  
M. Alfan Rosid
Keyword(s):  
Data Collection ◽  
Research Method ◽  
System Development ◽  
Web Based ◽  
Development Method ◽  
Data Collection Methods ◽  
Technological Developments ◽  
Information Media ◽  
To Come ◽  
Collection Methods

Sidoarjo is one area that deserves to be put forward. The culture of batik and textile creation is interesting to explore further. With current technological developments, making data, information and matters related to information systems is very fast to be obtained and distributed to various layers of society, various circles, and various social layers. The purpose of this study was to find out how to design and build a website-based e-catalog as a medium of information for Batik Sari Kenongo. The research method used by the author in designing a website-based e-catalog as a collection of information media at Batik Sari Kenongo includes two methods, namely data collection methods and data collection methods. system development method. The result of this research with the existence of an e-catalog information system at Batik Sari Kenongo is that it is easy and fast for visitors to get information on Batik Sari Kenongo and with the implementation of the e-catalog, it is expected to be able to attract visitors to come to Batik Sari Kenongo. The conclusion of this study is that it is easy and fast for visitors to get information on Batik Sari Kenongo. With the implementation of the e-catalog, it is hoped that it will attract visitors to come to Batik Sari Kenongo.

scholarly journals ANALISIS PENGGUNAAN INTERJEKSI PADA NASKAH DRAMA “PESTA PARA PENCURI” KARYA JEAN ANNOULIH SADURAN RACHMAN SABUR KAJIAN LINGUISTIK

2019 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Rahmawati Rahmawati
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
The Novel ◽  
Analysis Method ◽  
Data Collection Methods ◽  
Data Analysis Method ◽  
Qualitative Descriptive ◽  
Collection Methods

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.

scholarly journals Strategi Chef De Partie Hot Kitchen Dalam Meningkatkan Kualitas Makanan Di Discovery Kartika Plaza Hotel

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Komang Sri Pratiwi ◽  
Putu Indah Rahmawati ◽  
Nyoman Dini Andiani
Keyword(s):  
Data Collection ◽  
Food Quality ◽  
Raw Materials ◽  
Qualitative Approach ◽  
Research Use ◽  
Product Knowledge ◽  
Data Collection Methods ◽  
Guest Satisfaction ◽  
Collection Methods ◽  
Plaza Hotel

Abstrak Penelitian ini bertujuan untuk mengetahui kendala-kendala apa saja yang dialami chef de partie hot kitchen dalam meningkatkan kualitas makanan di Discovery Kartika Plaza Hotel serta strategi dalam meningkatkan kualitas makanan di Discovery Kartika Plaza Hotel. Metode pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi. Subjek dalam penelitian ini adalah Chef de Partie hot kitchen Discovery Kartika Plaza Hotel. Objek penelitian ini adalah strategi chef de partie hot kitchen dalam meningkatkan kualitas makanan di Discovery Kartika Plaza Hotel. Teknik analisis data yang dipergunakan adalah analisa deskriptif kualitatif. Hasil penelitian menunjukan bahwa (1) kendala-kendala yang dialami chef de partie hot kitchen dalam meningkatkan kualitas makanan, yaitu pengadaan peralatan kurang, pengadaan bahan baku kurang memadai, product knowledge. (2) Strategi chef de partie hot kitchen dalam meningkatkan kualitas makanan di Discovery Kartika Plaza Hotel dilakukan dengan melakukan survey kepuasan tamu dan mengikuti pelatihan seperti standar penyajian dan standar rasa. Kata kunci: strategi, kitchen, kualitas makanan, chef de partie, hotel Abstract This study aims to determine obstacles experienced by chef de partie hot kitchen in improving food quality at the Discovery Kartika Plaza Hotel and strategy in improving food quality at the discovery kartika plaza hotel. Data collection methods used are observation, interview, documentation. Subjects in this study is Chef de Partie hot kitchen of Discovery Kartika Plaza Hotel. The object of this research is Chef de partie hot kitchen strategy in improving food quality at the discovery kartika plaza hotel .This research use qualitative approach. The results showed that (1) any obstacles experienced by Chef de partie hot kitchen in improving food quality at the discovery kartika plaza hotel, is the procurement of equipment is lacking,the procurement of raw materials is inadequate,and product knowledge. (2) Chef de partie hot kitchen strategy in improving food quality at the discovery kartika plaza hotel is done by conducting guest satisfaction surveys and attending training such as presentation standard and taste standard. Keywords: Strategy, Kitchen, Food quality,Chef de partie, hotel

scholarly journals Kesiapan Hakim dalam Penyelesaian Sengketa Ekonomi Syariah Pasca Keluarnya PERMA No. 14 Tahun 2016

2018 ◽  
Vol 9 (2) ◽  
pp. 159
Author(s):  
Naili Rahmawati
Keyword(s):  
Data Collection ◽  
Financial Institutions ◽  
Economic Activity ◽  
Qualitative Approach ◽  
Data Collection Methods ◽  
The People ◽  
Collection Methods ◽  
Descriptive Qualitative

AbstractSupreme Court Regulation (PERMA) No. 14 of 2016 concerning Procedures for Settling Sharia Economic Disputes requires the readiness of the handling of professional religious justice apparatus, including in the Giri Menang religious court, NTB, where this research was conducted. The jurisdiction of the religious court covers two districts, namely West Lombok and North Lombok. The high economic activity of the people in contact with sharia financial institutions in the two districts allows many cases to be accepted. This study uses a descriptive qualitative approach with a focus on the response of the judges about their authority in handling sharia economic cases and to see their readiness to settle cases after the issuance of PERMA. Data collection methods used are observation, documentation, interviews and questionnaires were distributed to 12 respondents, namely all judges in the PA. The results of the analysis show that in general the judges responded positively to the authority to handle sharia economic cases. In addition, they were ready to settle the sharia economic dispute after the issuance of PERMA.AbstrakKeluarnya Peraturan Mahkamah Agung (PERMA) No. 14 Tahun 2016 tentang Tata Cara Penyelesaian Sengketa Ekonomi Syariah menuntut kesiapan penanganan dari aparatur peradilan agama secara profesional termasuk di pengadilan agama Giri Menang, NTB, tempat penelitian ini dilakukan. Wilayah yurisdiksi dari pengadilan agama tersebut meliputi dua kabupaten, yaitu Lombok Barat dan Lombok Utara. Tingginya aktifitas ekonomi masyarakat yang bersentuhan dengan lembaga keuangan syariah di kedua kabupaten tersebut memungkinkan munculnya banyak perkara yang akan diterima. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan fokus pada respon para hakim tentang kewenangannya dalam menangani perkara ekonomi syariah dan untuk melihat kesiapan mereka dalam menyelesaikan perkara pasca keluarnya PERMA tersebut. Metode pengumpulan data yang digunakan, yaitu observasi, dokumentasi, wawancara dan kuesioner yang disebar kepada 12 responden, yaitu seluruh hakim yang ada di PA tersebut. Hasil analisis menunjukkkan bahwa secara umum para hakim merespon positif atas kewenangan untuk menangani perkara ekonomi syariah. Selain itu, mereka telah siap dalam menyelesaikan perkara sengketa ekonomi syariah pasca keluarnya PERMA tersebut

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