scholarly journals Financial Accountability Dimensions Of Islamic Values At Al Washliyah Higher SCHO

2021 ◽  
Vol 1 (12) ◽  
Author(s):  
Nawir Yuslem ◽  
Nurlaila Nurlaila ◽  
Yurmaini Yurmaini

The problem behind this research is that ideally the financial accountability of Islamic organizations including educational institutions must uphold Islamic values. But in reality, there are still many Islamic educational institutions that have not made Islamic values ​​the basis for managing the financial system. Al Jam'iyatul Washliyah as a community organization based on Islamic teachings manages several universities, where financial management and accountability are required to be based on Islamic values. The formulation of this research is how financial accountability has the dimensions of Islamic values ​​at Al Washliyah College in North Sumatra. This research is a qualitative research with a phenomenological approach, while the paradigm used is an interpretive paradigm. Data collection methods are interviews, observation and documentation. The data sources of this research are primary and secondary data sources. Primary data were obtained directly from the results of interviews with all informants, namely the vice chancellor II/vice chair II for finance at each Al Washliyah university in North Sumatra. Data analysis techniques are data collection, data reduction and drawing conclusions. Techniques to guarantee data validity are credibility, transferability, dependability, and confirmability testing. The results of this study concluded that Islamic values ​​on financial accountability at Al Washliyah College are the value of siddiq, the value of tabligh, the value of trust, the value of fatah, the value of sincerity and the value of deliberation which are used as the basis for carrying out financial management at the Al Washliyah College of North Sumatra.

Author(s):  
Rosida Sitorus ◽  
Heri Kusmanto ◽  
Isnaini Isnaini

This study aims to evaluation the Effectiveness of Granting Funding at Foundation School / Raudhatul Athfal Bina Kreatif Institutions in Batang Kuis District, Deli Serdang Regency. This study uses the Research Instruments In qualitative research, the main instrument is the researcher himself, but the research instrument that the researcher uses to complement the data and compare it with the data that has been found through observation guidelines, interview guidelines, study and review of documents related to the object of research. Sources of data used in this study are divided into two sources, namely primary data sources and secondary data sources. The results of this study indicate that 1.The benefits of providing grant funds for schools at RA Bina Kreatif Educational Institutions/Foundations in Batang Kuis District, Deli Serdang Regency. 2.There were obstacles in the use of grant funds by RA Bina Kreatif schools in providing grants to schools. 3.The Head of Raudhatul Athfal Bina Kreatif has submitted an Accountability Report Number: 075 / RA-BK / SEK / V / 2019. Date, May 20, 2019, regarding the submission of the 2019 APBD-SU Financial Accountability Report.


2021 ◽  
Vol 2 (3) ◽  
pp. 59
Author(s):  
Susanti Krismon ◽  
Syukri Iska

This article discusses the implementation of wages in agriculture in Nagari Bukit Kandung Subdistrict X Koto Atas, Solok Regency in a review of muamalah fiqh. The type of research is field research (field research). The data sources consist of primary data sources, namely from farmers and farm laborers who were carried out to 8 people and 4 farm workers, while the secondary data were obtained from documents in the form of the Bukit Kandung Nagari Profile that were related to this research, which could provide information or data. Addition to strengthen the primary data. Data collection techniques that the author uses are observation, interviews and documentation. The data processing that the author uses is qualitative. Based on the results of this study, the implementation of wages in agriculture carried out in Nagari Bukit Kandung District X Koto Diatas Solok Regency is farm laborers who ask for their wages to be given in advance before they carry out their work without an agreement to give their wages at the beginning. Because farm laborers ask for their wages to be given at the beginning, many farm workers work not as expected by farmers and there are also farm workers who are not on time to do the work that should be done. According to the muamalah fiqh review, the implementation of wages in agriculture in Nagari Bukit Kandung is not allowed because there is an element of gharar in the contract and there are parties who are disadvantaged in the contract, namely the owner of the fields.


2016 ◽  
Vol 4 (2) ◽  
pp. 92
Author(s):  
I Gusti Ngurah Fredi Firawan ◽  
Ida Bagus Suryawan

Nungnung Waterfal is located in Pelaga Village, Petang District, Badung Regency. Nungnung Waterfal have several potentials that can be developed into a natural taourist attraction. It is the researchers wanted to know the potential of what is owned by NungnungWaterfall that can be developed into a tourist attraction. Types of data and data sources used are the data Qualitative, Quantitatif, primary data and secondary data. Collection data by Observasi, interviews, library, and using purpose sampling method, data analytic method using qualitative descriptive that applies the facts found in the field. Nungnung Waterfallhas the potential of natural and artificial potential that could be developed into a tourist attraction. Natural potential possessed NungnungWaterfallis landscapes, mountains, waterfalls, and forests. As for the potential of artificial owned by Nungnung Waterfallnamely supporting facilities including a gazebo for resting place for tourists and take pictures in the area of Nungnung Waterfall.


Author(s):  
Ni Putu Sri Prajayanti ◽  
◽  
I M Sudana ◽  
I G M Karma ◽  
◽  
...  

This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.


Author(s):  
Sudarmiani, Waini Astuti

<p><em>This study aims to determine the implementation of the UPPKS program, the role of UPPKS cadres, the supporting components of the UPPKS program and obstacles in family economic empowerment activities through the UPPKS program in Sukorejo Village, Saradan, Madiun. The type of research used is descriptive qualitative with a case study approach. Data sources used are primary data and secondary data. Data collection is done by observation, interviews and documentation. The validity of the data uses source triangulation. The results show, (1) The implementation of family economic empowerment through the UPPKS program in Sukorejo Village runs quite well in savings and loan activities. (2) The role of UPPKS cadres in Sukorejo Village is as facilitators in conveying what their members want to the UPPKS program organizers. (3) Supporting components in the implementation of UPPKS activities in Sukorejo Village are Village Village, Saradan PLKB, and BKKBN. (4) Obstacles in the process of family economic empowerment through the UPPKS program in Sukorejo Village, namely the existence of members who are less active in the activities of UPPKS groups and members who move domiciles, so that UPPKS members are reduced.</em></p>


2021 ◽  
Vol 2 (1) ◽  
pp. 88-96
Author(s):  
Sitti Husna Noviana Djou ◽  
Imam Mashudi

The purpose of this study is: 1) to find out and analyze how the implementation of employee performance appraisal at the Bina Mandiri Gorontalo Foundation; 2) to find out what factors are hampering the implementation of employee performance appraisal at the Bina Mandiri Gorontalo Foundation. This research uses a qualitative approach and the type of research used is descriptive qualitative. Data sources used are primary data sources and secondary data sources. Data collection techniques used are observation, interviews, and documentation. Data analysis techniques used: data collection, data reduction, data presentation, and concluding. The result of the research shows that the implementation of employee performance appraisal at the Bina Mandiri Gorontalo Foundation based on 7 (seven) performance evaluation indicators can be said to be not yet fully appropriate. Three categorized indicators are by performance appraisal, namely obedience, honesty, and cooperation. Meanwhile, the indicators of leadership, responsibility, and achievement are not appropriate because in the performance evaluation that indicators still less influential. And, the initiative is categorized as inappropriate because in the performance evaluation it does not become a benchmark in performance appraisal. The factors that hampered the implementation of performance appraisal at the Bina Mandiri Gorontalo Foundation were seen from seven factors. Based on the results of the research five factors hinder the performance evaluation, are lack of objectivity, halo effect, Leniency, Strictness, and Personal Prejudices. While the other two factors, i.e. Central Tendency and Recent Behavior Bias is inappropriate because these two factors did not hamper the implementation of performance appraisal at the Bina Mandiri Gorontalo Foundation.  


2021 ◽  
Vol 15 (1) ◽  
pp. 69
Author(s):  
Siti Sopiah

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.


Author(s):  
Farida Nur Aini Kusumaningrum ◽  
Ali Djamhuri ◽  
Lilik Purwanti

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.  


2021 ◽  
Vol 2 (2) ◽  
pp. 41
Author(s):  
Putri Handayani ◽  
Sulastri Caniago

This study aims to explain the practice of paying debts by working in terms of fiqh muamalah in Jorong Malintang Nagari Lawang Mandahiling, Salimpaung District, Tanah Datar Regency. This research is a field research. The data sources consist of primary data sources, namely 7 people who owe, 7 people who give debts and 1 scholar, while secondary data sources are documentation and books and scientific works related to accounts payable. Data collection techniques that the author uses are interviews and documentation. The data analysis technique that the author uses is descriptive qualitative analysis. This study found that the implementation of debt payments by working carried out by the community in Jorong Malintang Nagari Lawang Mandahiling, Sallimpaung District, Tanah Datar Regency, namely debt and money receivables which was only done verbally without any written evidence. If it is due, but the borrower is unable to pay it and the payment is made by working in the person's field with his wages taken in exchange for the debt. The execution of debts paid by work is included in usury where the debtor takes the excess wages for working money when paying his debts.


2021 ◽  
Vol 9 (2) ◽  
pp. 55
Author(s):  
Bella Yulfarida

<p>The purpose of this study is to determine the juridical analysis of the position of the child, the legal status of the child and to find out the government's efforts to overcome the position of the child from an unregistered marriage. This type of research is an empirical descriptive qualitative. The data source uses primary data sources and secondary data sources. Data collection techniques are interviews, observation and documentation. The results of the study indicate that children resulting from unregistered marriages are registered and then registered in the civil registration in order to obtain a legal legal position. The legal status of unmarried children is that after the Decision of the Constitutional Court Number 46/PUU-VIII/2010, if it can be proven based on science and technology and/or other evidence, it turns out that they are related by blood as their father, then they are entitled to inherit from their father. The government's effort in overcoming the position of children from unregistered marriages is to socialize so that siri couples become legal marriages, namely by registering with marriage istbat and re-marrying.</p><p>Keywords: legal status, legal status, children, unregistered marriage</p>


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