scholarly journals AKUNTANSI ZAKAT: KAJIAN PSAK 109 (Studi Kasus Pada BAZNAS Kota Makassar)

2018 ◽  
Vol 11 (1) ◽  
pp. 23-37
Author(s):  
Lince - Bulutoding ◽  
Wiwi - Anggeriani

This study aims to analyze the management of zakat in BAZNAS Kota Makassar on implementing Zakah Accounting based on PSAK 109. This is a qualitative research with case study. The data collection technique done through interview. The results showed that Badan Amil Zakat Nasional (BAZNAS) Makassar City has performed its duties and functions as the Amil Zakat Agency in accordance with Law No.23 Year 2011. However, the financial statements that have been compiled are not in accordance with the standard contained in PSAK 109 on Accounting for Zakah. Keywords: Zakah Accounting, PSAK 109, BAZNAS, Makassar

2018 ◽  
Vol 11 (1) ◽  
pp. 23-37
Author(s):  
Lince - Bulutoding ◽  
Wiwi - Anggeriani

  This study aims to analyze the management of zakat in BAZNAS Kota Makassar on implementing Zakah Accounting based on PSAK 109. This is a qualitative research with case study. The data collection technique done through interview. The results showed that Badan Amil Zakat Nasional (BAZNAS) Makassar City has performed its duties and functions as the Amil Zakat Agency in accordance with Law No.23 Year 2011. However, the financial statements that have been compiled are not in accordance with the standard contained in PSAK 109 on Accounting for Zakah. Keywords: Zakah Accounting, PSAK 109, BAZNAS, Makassar


EDUPEDIA ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 130
Author(s):  
Nefy Nosiani ◽  
Siti Asiyah ◽  
Diyah Atiek Mustikawati

This research aims to: (1) describe the types of linguistic landscape are used in Universities Ponorogo, (2) know purposes of the signs posted in Ponorogo Universities, (3) know the factors that Ponorogo Universities used that sign. This research design was qualitative research of case study. The researcher used observation and interview as the data collection technique. There are eight universities in Ponorogo, those are Universitas Darussalam Gontor, Universitas Merdeka, Institut Agama Islam Negeri Ponorogo, Unmuh Ponorogo, Akper Ponorogo, Insuri Ponorogo, and Akafarma Ponorogo, however, and only three universities gave permission for the researcher to conduct this research. The findings of observations, six of the eight campuses in Ponorogo have tried to display a sign that has finally become a special feature of the campus. This research concludes most of them still use the Indonesian language. While, campus managed to convey the purpose of the sign installation to the viewer. In other word, the sign viewer understands the purpose of each sign that is installed by giving opinions and implementing them in daily life.


2015 ◽  
Vol 2 (12) ◽  
pp. 1052
Author(s):  
Muhammad Niltal Muna ◽  
Meri Indri Hapsari

The aim of this research is to know implementation of Sharia Strategic Manajemen in BMT. The research object is BMT Amanah Ummah Surabaya. The research method used in this research are qualitative research, case study, and domain analysis, taksonomy analysis and componensial analysis. By using data collection technique such as interviewing and observing primary informant (BMT Amanah Ummah Management) and secondary informant (Sharia Supervisory Council) for data validity.The result of this research is the BMT Amanah Ummah has applied steps of sharia strategic management very well. Those adjustments can be seen from the steps of sharia strategic management start from strategy formulating, strategy implementing, and strategy evaluating. The indicators of this research are the process of strategic management done by BMT Amanah Ummah adjusted to Fred R. David concept, and the sharia principals used for process of sharia strategic management adjusted to maqashid sharia.


2021 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Mega Febriani Sya Zuriyati Zuriyati dan Siti Gomo Attas

Abstract The Conception of Community Life in Petatah Petitih Minangkabau with The Indigeneous Approach. This study aims to identify the Minangkabau conceptions values as depicted in the petatah petitih Minang (proverb). This research examines Minang Proverb with the Indigenous Psychology approach. Qualitative research methods, describing, interpreting the concept of values in the Minangkabau community which is illustrated by the Minang proverb. The data collection technique used is desk research and interview. Sources of literature study are from the Minangkabau Adat textbook obtained from the Rumah Gadang Minangkabau pavilion in Taman Mini Indonesia Indah (TMII) Jakarta; the results of previous studies / research, and relevant information from online mass media. Online Interview was conducted with the Chief Advisor of the Bundo Kanduang Council Organization Advisor Solok City, West Sumatra. The results show that there are ten values or Minangkabau life concept which are contained in the Minang proverb which is inherent in the Minang identity, namely; hiduik baraka, baukue jo bajangko; baso basi –malu jo sopan; tenggang raso; loyal; fair; thrifty; watchful; braveness; wise diligent and humble. Key words: Minangkabau conceptions, Minang proverb, Indigenous psychology Abstrak Konsep Pola Hidup Masyarakat dalam Petatah Petitih Minangkabau dengan Pendekatan Indigenius. Penelitian ini bertujuan untuk mengidentifikasi konsepsi nilai-nilai adat yang berkaitan dengan pola hidup masyarakat Minangkabau (Minang) yang tergambar dalam Petatah Petitih (pepatah) Minang. Penelitian ini mengkaji psikologi yang lekat pada budaya adat Minangkabau yang tertuang dalam Pepatah Minang dengan pendekatan Indigenous Psychology (Psikologi Indigenius). Metode penelitian kualitatif, yakni menggambarkan, menafsirkan konsepsi nilai-nilai adat pada masyarakat Minangkabau yang tergambar pepatah Minang. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan cara studi kepustakaan (desk research) dan wawancara. Sumber studi kepustakaan adalah dari buku teks Adat Minangkabau yang diperolah dari anjungan Rumah Gadang Minangkabau di Taman Mini Indonesia Indah (TMII) Jakarta; hasil kajian/penelitian sebelumnya, dan informasi yang relevan dari media massa daring. Wawancara dilakukan kepada Ketua Penasehat Organisasi Bundo Kanduang Kota Solok Sumatera Barat secara daring. Hasil menunjukan terdapat sepuluh nilai atau konsep pola hidup masyarakat Minang yang tertuang dalam pepatah minang yang melekat pada jati diri orang Minang yakni; hiduik baraka, baukue jo bajangko; baso basi-malu jo sopan; tenggang raso; setia; adil; hemat cermat; waspada; berani karena benar; arif bijaksana; rajin dan rendah hati. Kata-kata kunci: nilai budaya Minangkabau, pepatah Minang, psikologi indigenius


2018 ◽  
Vol 6 (1) ◽  
pp. 95
Author(s):  
Aris Wahyu Tristanto ◽  
Ludi Wishnu Wardana

This research was conducted to describe the entrepreneurial leadership of SMEs Tofu "RDS" and description about the obstacles experienced by SMEs Tofu "RDS". This research uses descriptive qualitative research design that aims to obtain the information available at this time, and then attempt to describe, record and interpret the information. Data collection methods used were interviews, observation and documentation. This type of qualitative research is case study. The result of the research is the condition of entrepreneurial leadership from the leadership of SMEs Tofu "RDS" is generally good because he is able to motivate employees well, have a picture of the future effort, able to read opportunities well, actively seeking new ideas, persistent in running their business And barriers faced by SMEs Tofu "RDS" can be overcome well by the leadership of SMEs Tofu RDS.


2020 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Ita Nurmalasari ◽  
Dewi Zainul Karimah

This study examines the role of human resource management in improving the quality of educators. This research uses a qualitative approach with case study. This research site is in MTs Nu Ma'arif Kemiri, Purworejo Regency. The data collection technique used by researchers is interview observation. In this study, the object of research is the Role of Human Resources to Achieve Workforce Quality in MTs Nu Ma'arif Kemiri. Research data collection using descriptive observation, interview or qualitative methods. This interview observation study was conducted by lecturers and students of Islamic Education Management Study Program with student WK in MTs Nu Ma'arifKemiri. This activity aims to observe the Quality of Human Resources Workers conducted by MTs Nu Ma'arif Kemiri.


2021 ◽  
Vol 10 ◽  
pp. 89-91
Author(s):  
Nisful Laili Nurjanah ◽  
Muhlasin Amrullah

The research he did was to find out the strategies applied at SMP Muhammadiyah 5 Tulangan in learning during the covid 19 pandemic. This scientific work contains the history, strategies, challenges and facilities at SMP Muhammadiyah 5 Tulangan. This research is called descriptive qualitative research. The data collection technique of this research is through interviews, documentation, and observation. results of research at SMP Muhammadiyah 5 Learning reinforcement was boldly carried out during this covid 19 pandemic. Therefore, the covid 19 pandemic for education made the education system and curriculum change. The educational curriculum is shorter in learning during this pandemic, apart from negative impacts, there are also positive impacts, such as the emergence of unlimited creativity, collaboration between parents and teachers


2011 ◽  
Vol 5 (1) ◽  
pp. 65-77
Author(s):  
Dur-e-Shehwar Baloch ◽  
Parveen Shah ◽  
Misbah B Qureshi

This paper proposed to discuss the socio-environmental conditions of women at prison in Karachi.1 Prison is kind of punishment in which people are physically restricted of a range of personal freedom. Besides this, in jail manual, women have been protected by different rules and regulations. This paper is an explanatory study based on quantitative and qualitative research methodology. The questionnaire method was used for the purpose of data collection. The study shows that the situation on ground and the conditions of women prisoners is not good. In Pakistan rules and laws are available however, they are not implemented. This paper also suggests measures and recommendations in order to overcome the unhealthy and unhygienic condition faced by women prisoners at Karachi Central Jail.


2015 ◽  
Vol 20 (4) ◽  
pp. 58-70 ◽  
Author(s):  
Martina Angela Caretta ◽  
Elena Vacchelli

This article aims at problematizing the boundaries of what counts as focus group and in so doing it identifies some continuity between focus group and workshop, especially when it comes to arts informed and activity laden focus groups. The workshop [1] is often marginalized as a legitimate method for qualitative data collection outside PAR (Participatory Action Research)-based methodologies. Using examples from our research projects in East Africa and in London we argue that there are areas of overlap between these two methods, yet we tend to use concepts and definitions associated with focus groups because of the lack of visibility of workshops in qualitative research methods academic literature. The article argues that focus groups and workshops present a series of intertwined features resulting in a blending of the two which needs further exploration. In problematizing the boundaries of focus groups and recognizing the increasing usage of art-based and activity-based processes for the production of qualitative data during focus groups, we argue that focus groups and workshop are increasingly converging. We use a specifically feminist epistemology in order to critically unveil the myth around the non-hierarchical nature of consensus and group interaction during focus group discussions and other multi-vocal qualitative methods and contend that more methodological research should be carried out on the workshop as a legitimate qualitative data collection technique situated outside the cycle of action research.


2018 ◽  
Vol 36 (1) ◽  
pp. 63-76 ◽  
Author(s):  
Edoghogho Ogbeifun ◽  
Charles Mbohwa ◽  
Jan-Harm Christiaan Pretorius

Purpose All built facility begins to show signs of deterioration immediately after the facility is completed and put to use, thus necessitating routine maintenance. Increase in defects due to age, usage, and other factors, requires extensive maintenance activities known as renovation. The data used for a typical renovation plan can be collected using the condition assessment (CA) tool which depends on physical inspection of the defects or through a facility condition index which hinges on harnessing and analyzing the information in the operational history of the facility. The purpose of this paper is to examine the quality of a typical renovation plan using both tools. Design/methodology/approach The single case study of qualitative research was adopted. The data were collected through the principle of semi-structured questionnaire complemented with interviews and document analysis. The documents include periodic operational reports and a CA report used for planned renovation exercise of the Facilities Management (FM) Unit in a higher education institution in South Africa. Findings The findings revealed that although the FM Unit produces periodic reports, but there was no evidence of detailed analysis of the reports. Therefore, the programmed renovation exercises are based purely on the information from a CA. Research limitations/implications This research is a single site case study of qualitative research; the data collected are limited and not sufficient for generalization of the results. Furthermore, the lack of record of the analysis of the operational history in the periodic reports negatively affected the computation of facilities condition index (FCI). Thus it was not possible to demonstrate the strength of FCI over CA from empirical information. Originality/value The quality of a typical renovation plan is influenced by the tool used for data collection. Although the CA tool is commonly used, experience shows that the renovation exercise developed from such records is prone to many execution setbacks, such as frequent scope changes and the associated cost and time overruns. These setbacks can be minimized if the FCI is used as the tool for data collection.


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