scholarly journals ANALISIS PENERAPAN PSAK NO. 109 TENTANG AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sartika Wati HS Arief ◽  
Hendrik Manossoh ◽  
Stanly W. Alexander
Keyword(s):  
Qualitative Analysis ◽  
Financial Statements ◽  
Accounting System ◽  
Analysis Method ◽  
Financial Report ◽  
The Public ◽  
Research Analysis ◽  
Descriptive Qualitative

The role of BAZNAS in optimizing the potential of zakat in Indonesia is enormous, therefore it is important to pay attention to BAZNAS accounting and accounting activities, the lack of transparency in the Financial Report and the accountability of BAZNAZ will be the trigger of the people's lack of confidence in distributing zakat and alms in Parties BAZNAS. Zakat funds received and distributed must have a clear and transparent accounting system that is the financial statements must be in accordance with PSAK No. 109 about the accounting of zakat infaq / alms. The objective of this research is to know and apply PSAK No. 109 on the accounting of zakat infak and alms on the financial statements BAZNAS Manado city. Methods of research analysis conducted is descriptive qualitative analysis method. The results of this research indicates that BAZNAS Manado has not applied PSAK No. 109 on its financial statements, and as well as the leadership of BAZNAS shall immediately apply PSAK No. 109 on the accounting of zakat, infaq / alms on the financial statements in BAZNAS Manado because it can provide benefits to the treasury of BAZNAS institutions and give a big effect to the public trust.Keywords : Zakat, Infaq/Alms, PSAK 109, Financial Statements

scholarly journals Peranan Akuntansi Pertanggungjawban Dalam Penilaian Kinerja Pusat Biaya

2020 ◽  
Vol 8 (1) ◽  
pp. 49-56
Author(s):  
Meri Ananda Martianti ◽  
Iriyadi Iriyadi
Keyword(s):  
Qualitative Analysis ◽  
Performance Assessment ◽  
Performance Appraisal ◽  
Financial Reporting ◽  
Reporting System ◽  
Financial Statements ◽  
Future Plan ◽  
Financial Report ◽  
Cost Center

Basically every company has a future plan. However to design the plan a study of the results from the previous year was needed. Accountability accounting is a financial reporting system that is related to the budget and realization, this is to appoint the competent in an organization. The purpose of this study was to find out how the role of accountability accounting in the performance assessment of cost centers in PDAM Tirta Pakuan Kota Bogor. The Method used is descriptive and qualitative analysis. The data used to measure performance is the 2016 financial report. The result of the study show that accountability accounting plays an important role because of the annual monthly and annual performance appraisal and the basis for budgeting that has been implemented by the PDAM Tirta Pakuan Kota Bogor. The result of performance appraisal are used to evaluate financial statements made by managers in optimizing costs, income, investment and profits in the company.      Keywords: Accountability accounting, cost center performance.

scholarly journals NON-TAX STATE REVENUE (PNBP) IN PUBLIC WATER FISHERIES RESEARCH CENTERS AND FISHERIES EXPLANATION (BRPPUPP)

MBIA ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 193-200
Author(s):  
Tike Dwi Putri
Keyword(s):  
Qualitative Analysis ◽  
Research Center ◽  
Research Centers ◽  
Analysis Method ◽  
The Public ◽  
State Revenue ◽  
Tax State ◽  
Research Institute ◽  
Descriptive Qualitative

This study aims to analyze Non-Tax State Revenue (PNBP) at the Public Water Fisheries Research Institute and Fisheries Extension (BRPPUPP) Tax in terms of recording accuracy, management compliance, and effectiveness. then analyzed using descriptive qualitative analysis method. The results of this study indicate that the percentage of PNBP for the Public Water Fisheries Research Center and Fisheries Extension in 2019 the realization of PNBP receipts does not reach the target which shows that the performance of achieving the target is 89.5%, while the amount of revenue in 2020 illustrates the effectiveness of the PNBP policy exceeding the target of 198.9 %. Keywords: PNBP, BRPPUPP   Abstrak Penelitian ini bertujuan untuk menganalisa Penerimaan Negara Bukan Pajak (PNBP) di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan (BRPPUPP) Pajak yang ditinjau dari sisi keakuratan pencatatan, kepatuhan pengelolaan, serta tingkat keefektifan. kemudian dianalisis dengan menggunakan Metode analisis deskriptif kualitatif. Hasil penelitian ini menjukan bahwa persentase PNBP untuk di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan di tahun 2019 realisasi penerimaan PNBP tidak mencapai target yang menunjukan bahwa kinerja pencapaian target sebesar  89.5%, Sedangkan jumlah penerimaan pada tahun 2020 menggambarkan keefektifan kebijakan PNBP  melebihi target sebesar 198.9%. Kata kunci: PNBP,BRPPUPP  

scholarly journals GOOD GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN DI PEMERINTAH DAERAH PROVINSI JAMBI

2018 ◽  
Vol 2 (1) ◽  
pp. 175
Author(s):  
Masnun Masnun
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Government Accounting ◽  
Research Analysis

Good governance is essential and inseparable for every entity today. Good governance becomes one of the foundations in decision making for stakeholders to assess the performance of government both at the central and in the region. This study uses descriptive analysis method to see whether the implementation of good governance can be assessed in terms of quality of local government financial statements that have been audited by BPK and what is the cause of the lack of good governance of government finance. The analysis uses opinion data issued by the auditor on the Jambi Province government financial report and the results of the previous research analysis. Based on the analysis concluded that good governance can be assessed by looking at the quality of local government financial statements (LKPD) as measured from the auditor's opinion. While the lack of good governance of local government finances due to the low quality of human resources in local government and the application of government accounting standards that have not been maximized.Key words : Good governance,  Local government financial statements

scholarly journals EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Qualitative Analysis ◽  
Asset Management ◽  
Financial Management ◽  
Analysis Method ◽  
Management Area ◽  
Administration And Supervision ◽  
Implementation Management ◽  
Descriptive Qualitative

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

scholarly journals Strategi Pengarang Ghosty’s Menghadapi Persaingan Komik Digital (Studi pada Komik Ghosty’s)

Prologia ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Elias Benny Alricoh ◽  
Sinta Paramita ◽  
Nigar Pandrianto
Keyword(s):  
Social Media ◽  
New Media ◽  
Qualitative Analysis ◽  
Digital Media ◽  
Print Media ◽  
Analysis Method ◽  
Technology Products ◽  
Descriptive Qualitative

Technology is developing rapidly, technology products are created to provide convenience to the community, which is new media. When through the development of technology, the spread of comics is also widely spread, comics that were originally using print media are now developing using digital media. To disseminate comic content, digital comic authors now using social media to promote their comics to a large extent. So digital comic authors need a strategy to disseminate digital comic content, attract readers, and get collaborative offers to raise their name. In this research the authors used a descriptive qualitative analysis method, to find out the strategies used by Ghosty's comic authors in spreading, and raising their names. The author collected data by interviewing the author of Ghosty's Comic, and his friends at once readers to get the data needed in this research. The results of this reserach illustrate that it is important to use strategies to create interesting digital comic content so that the Ghosty's comics can get collaborations such as Tokopedia, Orang Tua Group, Line Webtoon.Teknologi berkembang dengan pesat, banyak produk teknologi diciptakan untuk memberikan kemudahan pada masyarakat, salah satunya adalah media baru. Saat melalui perkembangan teknologi medium penyebaran komik juga meluas, komik yang semula menggunakan media cetak kini berkembang menggunakan media digital. Untuk menyebarkan konten komik, pengarang komik digital kini menggunakan media sosial untuk mempromosikan komiknya ke kalangan yang luas. Maka pengarang komik digital memerlukan sebuah strategi untuk melakukan penyebaran konten komik digital, menarik pembaca, dan mendapatkan tawaran kolaborasi untuk membesarkan namanya. Pada penelitian ini penulis menggunakan metode kualitatif deskriptif analisis,  untuk mengetahui strategi yang digunakan pengarang komik Ghosty’s dalam menyebarkan, dan membesarkan namanya. Penulis mengumpulkan data dengan melakukan wawancara dengan pengarang komik Ghosty’s, dan teman sekaligus pembacanya untuk mendapatkan data yang diperlukan dalam penelitian ini. Hasil dari penelitian ini menggambarkan bahwa pentingnya menggunakan strategi untuk membuat konten komik digital yang menarik sehingga dengan besarnya nama komik Ghosty’s bisa mendapatkan kolaborasi seperti Tokopedia, Orang Tua Group, Line Webtoon.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Juwita Natalia Samuna ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Control System ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Spare Parts ◽  
Accounting System ◽  
Control Environment ◽  
Analysis Method ◽  
Serial Number ◽  
Internal Control System ◽  
Control Procedures

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory

scholarly journals Akurasi Arah Kiblat Masjid di Ruang Publik

2018 ◽  
Vol 2 (1) ◽  
pp. 159
Author(s):  
Anisah Budiwati
Keyword(s):  
Quality Of Life ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Public Space ◽  
Analysis Method ◽  
Religious Orders ◽  
Collection Method ◽  
The Public ◽  
The City

This research explores the concept of understanding of mosque managers in the public space about the importance of facing the direction of Qibla. Samples Mosque located in the public space of the Hospital Jogja International Hospital, Adisutjipto Airport and Mall Plaza Ambarrukmo be proof of the tendency of pattern of understanding of managers of religious orders to face the direction of Qiblah correctly. By using qualitative analysis method and data collection method in the form of observation, interview and documentation, it is found that first, that understanding of mosque managers in public space at three places reflects the quality of life of Islami ie measuring to the expert so that the direction of qibla . Secondly, the accuracy of the direction of the mosque building in the public space in Sleman Yogyakarta is included in the category of accurate with the maximum reason for the 6 minute arc disturbance, where the direction of the largest deviation on the mosques is 0o 1 '20.8 "or equivalent to 3,074 km which means still leads the city of Mecca.Keywords: Accuracy, Understanding and Mosque in Public Space Penelitian ini menggali konsep pemahaman para pengelola Masjid di ruang publik tentang pentingnya menghadap arah kiblat. Sampel Masjid yang berada di ruang publik yakni Rumah Sakit Jogja International Hospital, Bandara Adisutjipto dan Mall Plaza Ambarrukmo menjadi bukti kecenderungan pola pemahaman pengelola terhadap perintah agama untuk menghadap ke arah kiblat dengan tepat. Dengan menggunakan metode analisis kualitatif dan metode pengumpulan data berupa observasi, wawancara dan dokumentasi diperoleh hasil penelitian, pertama bahwa pemahaman para pengelola masjid di ruang publik pada tiga tempat tersebut mencerminkan kualitas hidup Islami yakni melakukan pengukuran kepada pihak ahli sehingga arah kiblat sesuai dengan keilmuan astronomi. Kedua, akurasi atau ketelitian arah kiblat bangunan Masjid di ruang publik di Sleman Yogyakarta termasuk dalam kategori akurat dengan alasan maksimal penyimpangan 6 menit busur, di mana arah penyimpangan paling besar pada masjid-masjid tersebut adalah 0o 1’ 20,8” atau setara 3,074 km yang berarti masih mengarah kota Mekah.Kata kunci: Akurasi, Pemahaman dan Masjid di Ruang Publik

scholarly journals POLA PERUBAHAN FONEM VOKAL DAN KONSONAN KATA SERAPAN DARI BAHASA JEPANG KE DALAM BAHASA INDONESIA

Prosodi ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 166-177
Author(s):  
Mellati Riandi Putri ◽  
Tb. Ace Fachrullah ◽  
Susi Machdalena
Keyword(s):  
Big Data ◽  
Qualitative Analysis ◽  
Analysis Method ◽  
Data Source ◽  
Bahasa Indonesia ◽  
News Online ◽  
Vowel Change ◽  
Descriptive Qualitative

This research is purposed to determine the pattern of phoneme which changed in Indonesian loanwords which derived from Japanese. This research based on descriptive qualitative analysis method. The data source of this research is article from Kompas news online website which uploaded from January until October 2020. There are 67 data which classified to the pattern of phoneme that changed based on theory of vowels and consonant from Marsono and for Japanese vowels and consonant using theory from Sudjianto and Dahidi. There are 3 patterns of phoneme that changed in Indonesian loanwords which derived from Japanese found from this research: the pattern from one vowel change, the pattern from one vowel and one consonant change, and the pattern from one consonant change. The further research through big data such as corpus based research might be needed to find another variations of this pattern.

Sign in / Sign up

Export Citation Format

Share Document