scholarly journals Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan

2019 ◽  
Vol 3 (1) ◽  
pp. 27-34
Author(s):  
Rika Fitri Ramayani
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Research Design ◽  
Cash Flow ◽  
Financial Statements ◽  
Qualitative Research Methods ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Financial Position ◽  
Consultative Body

The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements. Keywords: PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body

scholarly journals PENERAPAN E-LEARNING PADA SEKOLAH LUAR BIASA (SLB)

2020 ◽  
Vol 7 (1) ◽  
pp. 29-43
Author(s):  
Devi Kurnia Khikmawati ◽  
Tina Indri Astuti ◽  
Any Novitasari
Keyword(s):  
Qualitative Research ◽  
Public Schools ◽  
Special Needs ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Qualitative Approach ◽  
Special Needs Children ◽  
Special Schools ◽  
Blind Children ◽  
E Learning

Abstract: Research on the application of e-learning in Extraordinary Schools (SLB) aims to increase the motivation and interest in learning for blind children. This research was conducted using qualitative research methods. A qualitative approach is an approach that is used to obtain data in more depth so that it can be used to develop theories and describe the reality and complexity of the phenomenon under study. The results of this study are the effectiveness of the application of e-learning in the form of a speech dictionary that is tailored to the needs of blind children. Novelty or novelty in this study is the application of e-learning for blind children. E-Learning has been applied to special schools and public schools, but its application is less adapted to the needs of Children with Special Needs (ABK). This research resulted in a novelty in the form of the application of e-learning tailored to the needs of special needs children, especially for blind children Abstrak: Penelitian mengenai penerapan e-learning pada Sekolah Luar Biasa (SLB) ini bertujuan untuk meningkatkan motivasi dan minat belajar anak tunanetra. Penelitian ini dilakukan dengan menggunakan metode penelitian kualitatif. Pendekatan kualitatif yaitu suatu pendekatan yang digunakan untuk memperoleh data secara lebih mendalam sehingga dapat digunakan untuk mengembangkan teori dan mendeskripsikan realitas serta kompleksitas fenomena yang diteliti. Hasil dari penelitian adalah keefektifan penerapan e-learning berupa kamus bicara yang disesuaikan dengan kebutuhan anak tuna netra. Novelty atau kebaruan dalam penelitian ini adalah penerapan e-learning bagi anak tuna netra. E-Learning sudah diterapkan pada sekolah luar biasa maupun sekolah umum, namun penerapannya kurang disesuaikan dengan kebutuhan Anak Berkebutuhan Khusus (ABK). Penelitian ini menghasilkan kebaruan berupa penerapan e-learning yang disesuaikan dengan kebutuhan ABK, khususnya bagi anak tunanetra. 

scholarly journals IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)

2020 ◽  
Vol 11 (2) ◽  
pp. 123-132
Author(s):  
Nimatul Ula ◽  
Nawirah Nawirah
Keyword(s):  
Qualitative Research ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Online Data ◽  
Financial Reports ◽  
Financial Report ◽  
Financial Position

The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statement presentations in KPRS An-Nahl are in accordance with Sharia FAS even though only the entity only reports the financial position (Balance Sheet). From the An-Nahl KPRS financial report that looks very prominent the discrepancy is that An-Nahl KPRS does not make the six other financial report components listed in the Sharia FAS because the KPRS An-Nahl management itself does not yet understand how to prepare financial reports in accordance with applicable standards.

scholarly journals PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017

2020 ◽  
Vol 5 (4) ◽  
pp. 540-550
Author(s):  
Wiladatika Wiladatika ◽  
Yossi Diantimala
Keyword(s):  
Qualitative Analysis ◽  
Research Methods ◽  
Cash Flow ◽  
Financial Reports ◽  
Non Profit ◽  
Balance Sheets ◽  
Analysis Techniques ◽  
Financial Position ◽  
Non Profit Organizations ◽  
Transparency And Accountability

There are lots of non-profit organization needs transparency and accountability in financial reports to engage donors to donate in Indonesia today. To support them, Ikatan Akuntan Indonesia has produced PSAK No. 45 about non-profit organization financial reports. This research placed in Yayasan Islam Media Kasih orphanage that has been one of non-profit organizations. The aim of this research is to identify whether the orphanage has applied PSAK No. 45 in their financial reports. Descripive research methods with qualitative analysis techniques outlines, describe and compare the data. The results showed they not match with the arranging of financial reports based on PSAK No. 45 formats. There are just revenue reports, expense reports, and balance sheets based form their own understanding. The Orphanage does not provide yet the reports o financial position, activity reports, cash flow reports, and the record of financial reports. Preferably, the orphanage provides the financial reports based on PSAK No. 45 to be more transparent and accountable so as to engage the donors.

scholarly journals THE ATTITUDE OF OMANI RESEARCHERS TOWARDS THE USE OF QUALITATIVE RESEARCH METHODS IN HUMAN STUDIES، KNOWLEDGE AND USE

2021 ◽  
Vol 03 (05) ◽  
pp. 166-180
Author(s):  
Asma Salim Mohammed AL-HASHMI
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Research Methodology ◽  
Qualitative Research Methods ◽  
Qualitative Approach ◽  
Human Studies ◽  
Strong Tendency ◽  
Sultanate Of Oman ◽  
Qualitative Research Methodology ◽  
Level Of Knowledge

The study aimed to measure researchers' attitudes in the humanities, educational and psychological sciences in the Sultanate of Oman and the degree of their knowledge and use of the qualitative research methodology. The application of a survey scale (the questionnaire) to answer the study's questions was designed by the researcher and judged by the specialists. It was applied to the available sample (144) researchers and researchers from a community of unknown numbers (according to the National Center for Statistics in the Sultanate of Oman) inside and outside the Sultanate. The study found a weakness in the level of knowledge and use of this approach and a strong tendency towards the desire to use due to the presence of an applied defect and fear of experience and application of the tools of the qualitative approach. Keywords: Omani Researchers, Qualitative Research, The Attitude.

De bruikbaarheid van kwalitatief onderzoek met etnografische principes in het toezicht

KWALON ◽  
2016 ◽  
Vol 21 (3) ◽  
Author(s):  
Margaret Chotkowski ◽  
Francien Rosing ◽  
Sandhya Badal
Keyword(s):  
Qualitative Research ◽  
Labor Market ◽  
Qualitative Study ◽  
Research Methods ◽  
Research Design ◽  
Qualitative Research Methods ◽  
Added Value ◽  
Social Benefits ◽  
Kwalitatief Onderzoek ◽  
Unemployed Youth

The use of qualitative research methods by the Inspectorate SZW Margaret Chotkowski, Francien Rosing & Sandhya Badal The Inspectorate SZW conducted a longitudinal qualitative study on labor market re-integration services for unemployed youth on social benefits. This research design had some ethnographic features and was innovative for the Inspectorate. This article examines whether the Inspectorate and other, similar organizations can benefit from using such research methods. First, we describe the main characteristics and results of our research. Then we reflect on the research design and its added value, limitations and dilemmas for the Inspectorate. We conclude by illustrating how qualitative research with ethnographic features is, with some limitations, a valuable addition to the array of intervention methods used by supervising bodies such as the Inspectorate.

scholarly journals Identification of Prehistoric Park Leang-leang for the Historical Tourism Destination as Maros Promotion

2021 ◽  
Author(s):  
Ismail Suardi Wekke ◽  
M Makbul ◽  
Amen Rais ◽  
Zulkfli Makmur ◽  
Sirojjuddin Sirojjuddin
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Research Design ◽  
Qualitative Research Methods ◽  
Environmental Conservation ◽  
Tourism Destination ◽  
Tourist Attractions ◽  
Qualitative Research Design ◽  
Community Interest

The purpose of this study is to analysis tourist attractions in Maros Regency, namely the Leang-leang prehistoric site related to the conditions, facilities, and infrastructure, as well as obstacles and challenges in their development. In addition, to be able to know the facts that have been raised by the researcher. It is undeniable that when conducting a research, there are always obstacles and problems faced by the researcher. This research applied qualitative research design to minimize these things from happening. At least using qualitative research methods, researchers are able to accept the image of the reality to be studied. It also makes it easier to choose variables & helps in making theories. This article shows that there are many potentials activities and possibilities to be developed in Leang-leang. Furthermore, the development will not put a side of the society. Finally, this article concludes that through the communication, and environmental conservation, tourism activities will be expanded without leaving the community interest.

scholarly journals PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Sri Wahyu Ipahsari ◽  
Achmad Maqsudi
Keyword(s):  
Qualitative Research ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Current Accounting ◽  
Business Results

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP

scholarly journals Implementasi Pendidikan Profetik Dalam Membentuk Karakter Peserta Didik di Sekolah Dasar Al-Baitul Amien Jember

2020 ◽  
Vol 1 (3) ◽  
pp. 243-264
Author(s):  
Sinta Yulis Pratiwi ◽  
Lailatul Usriyah
Keyword(s):  
Qualitative Research ◽  
Elementary School ◽  
Research Methods ◽  
Field Research ◽  
Qualitative Research Methods ◽  
Qualitative Approach ◽  
Islamic Studies ◽  
At Home ◽  
Descriptive Qualitative

This research was conducted at Al-Baitul Amien Elementary School Jember which aims to answer the problem 1) How is the concept of prophetic education in shaping the character of students in Al-Baitul Amien Elementary School Jember? 2) How is the implementation of prophetic education in shaping the character of students in Al-Baitul Amien Jember Elementary School? 3) How is the evaluation of prophetic education in shaping the character of students at Al-Baitul Amien Elementary School Jember? The method used in this research is qualitative research methods. The approach used is a descriptive qualitative approach. The results of this study indicate: (1) The concept of prophetic education in shaping the character of students at Al-Baitul Amien Elementary School Jember, namely: the formation of a distinctive curriculum based on the historical values ??of the mosque, religious habituation programs, and the commemoration of Islamic holidays. (2) Implementation of prophetic education in shaping the character of students in Al-Baitul Amien Jember Elementary School, namely: Dhuha Prayers, Dhuhr and Asr Prayers in Congregation, Asmaul Husna Habits, Tahfidz Qur'an, Juz 30 Hafalan Program, Tartil Qur'an, Tilawati Qur'an (Qiro'ah), Friday charity, Islamic Studies, Team of action / affection, Learning the Koran, PAI Subjects, Learning Arabic, Student Liaison and Achievement Books, Commemoration of Islamic Holidays, Sholawat and Hadrah, Nasyid, and Da'i Little. (3) Evacuation of prophetic education in shaping the character of students at Al-Baitul Amien Jember Elementary School, namely: a connecting book for reports on the implementation of student sunnah prayers, compulsory prayer services, student morals at home, and also letters from parents to teachers and vice versa. Penelitian ini dilakukan di Sekolah Dasar Al-Baitul Amien Jember yang bertujuan untuk menjawab permasalahan, 1) Bagaimana konsep pendidikan profetik dalam membentuk karakter peserta didik di Sekolah Dasar Al-BaitulAmien Jember? 2) Bagaimana implementasi pendidikan profetik dalam membentuk karakter peserta didik di Sekolah Dasar Al-Baitul Amien Jember? 3) Bagaimana evaluasi pendidikan profetik dalam membentuk karakter peserta didik di Sekolah Dasar Al-Baitul Amien Jember? Pendekatan yang digunakan adalah pendekatan kualitatif deskriptif dan jenis penelitian lapangan (field research). Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Dan keabsahan datanya menggunakan triangulasi sumber dan teknik. Hasil penelitian ini menunjukkan: (1) Konsep pendidikan profetik dalam membentuk karakter peserta didik di Sekolah Dasar Al-Baitul Amien Jember yaitu: Kurikulum dibuat berdasarkan nilai historis masjid, program pembiasaan keagamaan, dan peringatan hari besar Islam. (2) Implementasi pendidikan profetik dalam membentuk karakter peserta didik di Sekolah Dasar Al-Baitul Amien Jember yaitu: melalui kegiatan Sholat Dhuha, Sholat Dhuhur dan Ashar berjamaah, Pembiasaan Asmaul Husna, Tahfidz Qur’an, Program Hafalan Juz 30, Tartil Qur’an, Tilawati Qur’an (Qiro’ah), Jum’at beramal, Kajian Islami, Tim penindak/ afeksi, Pembelajaran Al-Qur’an, Mata pelajaran PAI, Pembelajaran Bahasa Arab, Buku Penghubung dan Prestasi Siswa, Peringatan Hari Besar Islam, Sholawat dan Hadrah, Nasyid, dan Da’i Cilik. (3) Evaluasi pendidikan profetik dalam membentuk karakter peserta didik di Sekolah Dasar Al-Baitul Amien Jember yaitu: buku penghubung laporan mengenai pelaksanaan ibadah sholat sunnah siswa, ibadah sholat wajib, akhlak siswa dirumah, dan juga lembar surat dari orang tua kepada guru maupun sebaliknya.

Tempramen Analysis In The novel Catatan Juang by Fiersa Besari (Ludwig Klages Personality)

2020 ◽  
Vol 2 (2) ◽  
pp. 97-106
Author(s):  
Faridatus soleha Faridatus
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Research Methods ◽  
Research Method ◽  
Qualitative Research Methods ◽  
Qualitative Approach ◽  
Personality Theory ◽  
The Novel ◽  
Word Form ◽  
Descriptive Qualitative

This study aims to describe the temperament of characters in the Fighting Notes novel by using Ludwig Klages's personality theory. The focus of this research is on the temperament of the characters contained in the Note Juang by Fiersa Besari. Tempramen is a trait that a person has in him when he will do something, Klages divides the temprament into two parts, namely sangraminis tempraments and pleghmatic tempraments. This study uses descriptive qualitative research methods which means a research method that does not use numbers or calculations, this qualitative approach is used with the aim of producing word form descriptions from research that has been observed, in addition this study uses library techniques to get data on research observed. Data analysis in this study used hermeutic analysis with several stages, namely reading objects, marking data found on objects, coding data and analyzing all data with Ludwig Klages's personality theory. The results of this research in the Notes Fighting can be concluded that there are sangunis and pleghmatis tempraments but are inclined to sangunis tempraments that are experienced by many Suar figures.

scholarly journals EVALUASI PENERAPAN LAPORAN ARUS KAS BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PERUSAHAAN PT. AIR MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Victoria M.K Makasenggehe ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Cash Flow ◽  
Accounting Standards ◽  
Financial Statements ◽  
General Purpose ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
Descriptive Research ◽  
Financial Position ◽  
Cash Flow Statement

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow statement is the financial position report provides information on net cash inflows in a period, the results of the three main activities of the company are operations, investments and funding. SAK ETAP provides many facilities for companies compared to PSAK with more complex reporting provisions. In accordance with the scope of SAK ETAP, this standard is intended to be used by entities without public accountability (entities that do not have significant public accountability; and do not publish general-purpose financial statements). The presence of Entity Accounting Standards without Public Accountability (SAK ETAP) is expected to provide convenience for PT. Air Manado in presenting financial statements. The purpose of SAK ETAP itself is to provide facilities for small and medium scale entities. In accordance with SAK-ETAP, Entities without intended public accountability are entities that do not have significant public accountability and publish general-purpose financial reports for external users. This study uses a type of descriptive research - comparative. The results showed that PT. Air Manado has implemented financial statements in accordance with applicable standards but there are still items or elements in the cash flow statement that have not fully implemented the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in the cash flow statement. Keyword : SAK ETAP, Cash Flow Report,Financial Accounting,PT. Air Manado,Public Accountability

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