PENERAPAN ISAK 35 PADA MASJID BAITUL HIDAYAH  PUGER JEMBER

The purpose of this study was to determine the suitability of financial statements according to ISAK No. 35 and how the accounting record in the financial statements of Baitul Hidayah Puger Mosque with generally accepted accounting principles. The research was conducted at the Baitul Hidayah Puger Mosque using data collection techniques with interviews and documentation. The data analysis technique in this research was a qualitative descriptive analysis where the data was compiled and described based on the result of data collection on financial statements, then was compared with relevant theories to the problem, which could then be drawn a conclusion. Based on the result of the study, it could be concluded that the basis of recording applied at the Baitul Hidayah Puger Mosque was incomplete and not sequential according to applicable standards. The financial statements that made a report, a report on changes in net assets, a cash flow statements and notes on financial statements. Implementation of ISAK No. 35 Baitul Hidayah Puger Mosque was not in accordance with generally accepted accounting principles. The financial reporting of the Baitul Hidayah Mosque in Puger was not in accepted accounting principles.

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Profesionalitas Nazir Wakaf: Studi Manajemen Wakaf Produktif di Lembaga Wakaf Daarut Tauhiid

Journal of Islamic Economics and Finance Studies ◽

10.47700/jiefes.v2i1.2731 ◽

2021 ◽

Vol 2 (1) ◽

pp. 17

Author(s):

Wildan Munawar

Keyword(s):

Data Analysis ◽

Data Collection ◽

Financial Reporting ◽

Asset Management ◽

Work Team ◽

Literature Study ◽

Analysis Technique ◽

Management And Development ◽

Qualitative Descriptive ◽

Descriptive Approach

AbstractNazir has a central role in management and development of waqf assets. A nazir’s method of managing waqf assets will decide the quality and quantity of the use of waqf assets, so that the existence of a professional work team will make the waqf assets more developed and productive. The purpose of this study was to determine the professionalism of waqf nazir by analyzing the management of productive waqf in the Daarut Tauhiid Bandung waqf institution. This research used a qualitative descriptive approach by analyzing productive waqf management from three aspects, namely nazir, waqf assets, and finance at the Daarut Tauhiid waqf institution. The data collection techniques are observation, interviews, documentation, and literature study. The data analysis technique used interactive model analysis by Miles and Huberman. The findings of this study indicate that productive waqf management at the Daarut Tauhiid Waqf Institution, which is reflected in three aspects, namely nazir, asset management, and financial reporting has gone well. This is supported by professional and competent nazirs in managing and developing waqf assets productively through collaboration with various parties; as well as management of waqf finances in a transparent and accountable manner through reporting to BWI, the community and waqif. AbstrakNazir memiliki peran sentral dalam pengelolaan dan pengembangan aset wakaf. Cara nazir dalam memperlakukan aset wakaf akan menentukan kualitas dan kuantitas pemanfaatan aset wakaf, sehingga keberadaan tim kerja yang profesional menjadikan aset wakaf akan semakin berkembang dan produktif. Tujuan penelitian ini untuk mengetahui profesionalitas nazir wakaf dengan menganalisa manajemen wakaf produktif di lembaga wakaf Daarut Tauhiid Bandung. Metode penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menganalisa manajemen wakaf produktif dari tiga aspek, yaitu nazir, aset wakaf, dan keuangan di lembaga wakaf Daarut Tauhiid. Adapun teknik pengumpulan data menggunakan observasi, wawancara, dokumentasi dan studi kepustakaan. Teknik analisis data menggunakan analisis model interaktif Miles dan Huberman. Temuan penelitian ini menunjukkan bahwa manajemen wakaf produktif di Lembaga Wakaf Daarut Tauhiid yang direfleksikan melalui tiga aspek yaitu nazir, pengelolaan aset, dan pelaporan keuangan telah berjalan dengan baik. Hal ini didukung oleh para nazir yang profesional dan kompeten dalam mengelola dan mengembangkan aset wakaf secara produktif melalui kerja sama dengan berbagai pihak, dan juga pengelolaan keuangan wakaf secara transparan dan akuntabel melalui pelaporan kepada BWI, masyarakat dan waqif.

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SWOT Analysis As A Determiner Of Marketing Strategy At b Hotel Bali & Spa Denpasar

Journal of Applied Sciences in Accounting, Finance and Tax ◽

10.31940/jasafint.v4i1.2409 ◽

2021 ◽

Vol 4 (1) ◽

pp. 41-47

Author(s):

Ni Putu Sri Prajayanti ◽

◽

I M Sudana ◽

I G M Karma ◽

◽

...

Keyword(s):

Data Collection ◽

Marketing Strategy ◽

Swot Analysis ◽

Descriptive Analysis ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Analysis Technique ◽

Qualitative Descriptive ◽

Internal And External Factors

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.

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ANALISIS SISTEM INFORMASI JADWAL TERPADU BERBASIS WEBSITE

Edukasi: Jurnal Pendidikan ◽

10.31571/edukasi.v18i2.1932 ◽

2020 ◽

Vol 18 (2) ◽

pp. 252

Author(s):

Ridho Dedy Arief Budiman ◽

Dochi Ramadhani ◽

Umi Liwayanti ◽

Ulil Albab

Keyword(s):

Data Collection ◽

Visual Communication ◽

Descriptive Analysis ◽

Research Subjects ◽

Study Program ◽

Information Technology Education ◽

Analysis Technique ◽

Schedule System ◽

Program Flow ◽

Qualitative Descriptive

Abstrak Tujuan penelitian adalah menganalisis sistem informasi jadwal terpadu di Program Studi Pendidikan Teknologi Informasi dan Komputer (PTIK) IKIP PGRI Pontianak. Metode penelitian adalah deskriptif kualitatif. Subjek penelitian berjumlah 15 orang yang terdiri dari 10 mahasiswa, 4 dosen, dan 1 staf Program Studi PTIK. Alat pengumpulan data menggunakan wawancara dengan teknik pengumpul data menggunakan panduan wawancara. Teknik analisis data menggunakan analisis deskriptif kualitatif. Analisis Sistem Jadwal Terpadu Program Studi PTIK yang dilakukan meliputi jadwal perkuliahan, jadwal dosen pembimbing skripsi, serta jadwal seminar dan skripsi. Hasil penelitian menunjukkan: (1) sistem berjalan yang digunakan tidak memiliki karakteristik usability, functionality, dan visual communication; dan (2) usulan sistem yang baru berbentuk alur program dengan memperhatikan karakteristik usability, functionality, dan visual communication.Abstract The purpose of the research was to analyze the integrated schedule information system in the Computer and Information Technology Education Study Program (PTIK) IKIP PGRI Pontianak. The research method used descriptive qualitative. The research subjects were 15 people consisting of 10 students, 4 lecturers, and 1 staff of the PTIK Study Program. Data collection tools used interviews with data collection techniques used interview guides. The data analysis technique used a qualitative descriptive analysis. Analysis of the integrated schedule system of the PTIK Study Program which is carried out includes lecture schedules, thesis supervisor schedules, and seminars or thesis schedules. The results of the research were: (1) the running system used did not have the characteristics of usability, functionality, and visual communication; and (2) the proposed new system is in the form of a program flow by taking into account the characteristics of usability, functionality, and visual communication.

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Pemberdayaan Perempuan Dalam Meningkatkan Pendapatan Keluarga Di Desa Beran Kecamatan Ngawi Kabupaten Ngawi

JURNAL SOSIAL Jurnal Penelitian Ilmu-Ilmu Sosial ◽

10.33319/sos.v21i1.50 ◽

2020 ◽

Vol 21 (1) ◽

pp. 19-23

Author(s):

Sumiati Sumiati

Keyword(s):

Data Analysis ◽

Data Collection ◽

Family Income ◽

Descriptive Analysis ◽

Women's Empowerment ◽

Women’S Empowerment ◽

Data Analysis Technique ◽

Analysis Technique ◽

Qualitative Descriptive ◽

Research Findings

The purpose of this study is to describe women's empowerment in increasing family income in Beran Village, Ngawi District, Ngawi Regency. This type of research is descriptive, aiming to describe women's empowerment in increasing family income in Beran Village, Ngawi District, Ngawi Regency. Respondents in this study were pre-prosperous families in Beran Village, Ngawi Subdistrict, Ngawi Regency, amounting to 57 people. Data collection techniques in this study used questionnaires and documentation. While the data analysis technique uses qualitative descriptive analysis. The research findings show that: (1) The level of welfare in the empowerment of women in increasing family income in Beran Village, Ngawi District, Ngawi District is categorized as good; (2) The level of access to women's empowerment in increasing family income in Beran Village, Ngawi District, Ngawi District is categorized as good; (3) The level of connectivity in empowering women in increasing family income in Beran Village, Ngawi District, Ngawi Regency is categorized as good; (4) The level of participation in empowering women in increasing family income in Beran Village, Ngawi District, Ngawi Regency is categorized as good; (5) The level of equality of power in empowering women in increasing family income in Beran Village, Ngawi District, Ngawi Regency can be categorized as good; and (6) Empowering women in increasing family income in Beran Village, Ngawi District, Ngawi Regency can be categorized as good. Keywords—: women's empowerment; family income.

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Students' Perceptions of Violation of Tourism Area Spatial Use from a Hindu Perspective

International Journal of Social Science and Business ◽

10.23887/ijssb.v5i2.35841 ◽

2021 ◽

Vol 5 (2) ◽

Author(s):

Ni Ketut Sari Adnyani ◽

I Ketut Sudantra

Keyword(s):

Data Collection ◽

Spatial Planning ◽

Descriptive Analysis ◽

Spatial Layout ◽

Qualitative Approach ◽

Triangulation Method ◽

Analysis Technique ◽

Religious Law ◽

Qualitative Descriptive ◽

Spatial Use

This study aims to analyze students' perceptions of violations of spatial use in tourist areas. Types of sociolegal research. This study uses a qualitative approach. This study took place in the Traditional Village of Kuta, Kuta District, Badung Regency, Bali Province, Indonesia. By taking samples in 2 villages. Data collection techniques include observation, interviews and document studies. Checking the data with the Triangulation method. Qualitative descriptive analysis technique. The results of this study indicate that violations of the spatial planning of tourist areas are unethical in terms of religious law and state law. The moral indicators of stakeholders affect the violation of the spatial planning of tourism areas in Bali Province. The universal concept of Tri Hita Karana has a significant effect on efforts to minimize violations of the spatial layout of tourist areas in the Kuta Traditional Village, Kuta District, Badung Regency, Bali Province.

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Meningkatkan Kualitas Produk Pastry Di Anantara Seminyak Bali Resort Melalui Pengolahan Bahan Baku

Jurnal Manajemen Perhotelan dan Pariwisata ◽

10.23887/jmpp.v2i2.22097 ◽

2019 ◽

Vol 2 (2) ◽

pp. 110

Author(s):

Luh Putu Sukawati ◽

Ni Made Ary Widiastini ◽

Putu Indah Rahmawati

Keyword(s):

Data Collection ◽

Food Quality ◽

Raw Materials ◽

Descriptive Analysis ◽

Analysis Technique ◽

Qualitative Descriptive ◽

Resort Hotels ◽

Resort Hotel ◽

Collection Methods

Abstrak Penelitian ini bertujuan untuk mengetahui produk pastry yang di jual di hotel Anantara Seminyak Bali Resort dan strategi yang dilakukan dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Subjek dalam penelitian ini adalah Executive Sous Chef, Chef Pastry, Chef de Partie dan Staff Kitchen Anantara Seminyak Bali Resort. Objek penelitian ini adalah strategi dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort. Teknik analisis yang dipergunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa faktor yang mempengaruhi produk pastry yang dijual di hotel Anantara Seminyak Bali Resort adalah rendahnya penjualan produk pastry dan bahan baku untuk pembuatan kue. Strategi yang dilakukan dalam meningkatkan kualitas produk pastry di hotel Anantara Seminyak Bali Resort adalah membuat inovasi baru yang membuat keunikan di setiap penyajian, hygiene dan sanitasi, serta menjaga dan meningkatkan kualitas makanan. Kata Kunci: Produk pastry, Bahan baku, Kualitas produk Anantara Seminyak Bali Abstract This study aims to find out pastry products sold at Anantara Seminyak Bali Resort hotels and the strategy carried out in improving the quality of pastry products in Anantara Seminyak Bali Resort hotel. Data collection methods used are observation, interviews and documentation. The subjects in this study were the Sous Executive Chef, Pastry Chef, Chef de Partie and Kitchen Staff Anantara Seminyak Bali Resort. The object of this research is a strategy in improving the quality of pastry products at the Anantara Seminyak Bali Resort hotel. The analysis technique used is qualitative descriptive analysis. The results of the study indicate that the factors that influence the pastry products sold at the Anantara Seminyak Bali Resort hotels is low sales of pastry products and raw materials for making cake, the strategy carried out in improving the quality of pastry products at the Anantara Seminyak Bali Resort hotels is making new innovations which makes it unique in every presentation, hygiene and sanitation, and maintaining and improving food quality. Keywords: Pastry products, Raw materials, Product quality Anantara Seminyak Bali

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Nilai dan Peranan Sosial Perempuan Bali Di Kota Baubau

Equilibrium: Jurnal Pendidikan ◽

10.26618/equilibrium.v5i1.1184 ◽

2019 ◽

Vol 5 (1) ◽

pp. 50-55

Author(s):

Rosmawati Rosmawati

Keyword(s):

Data Analysis ◽

Data Collection ◽

Family Member ◽

Descriptive Analysis ◽

Public Domain ◽

Family Unit ◽

The Public ◽

Analysis Technique ◽

High Adherence ◽

Qualitative Descriptive

Each family member has a role in a family unit, including wives who have a central role in domestic territory but also sometimes work in the public domain. Technique of data collection is done by using observation, interview, and documentation. Data analysis technique used in this research is using qualitative descriptive analysis. The results showed that culture and belief in religious teachings is one of the factors behind the formation of work ethic of Balinese women in living their lives. Activity work is based on the belief in Karmapala's law which is believed to be a form of karma from the results of good and bad deeds that bring a high adherence attitude to the planting of virtue values in every act that is born through sincere devotion and sacrifice. To that end, Balinese women always attach great importance to good relations in their every action, hard work, willing to work hard, to sacrifice to slave workers only to achieve a better life later through the process of rebirth (Rengkarnasi) as a measure of deeds of every deed.Keywords: Value, Role, Bali Women

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Analisis Penyajian laporan Keuangan Koperasi Syariah BMT Al-Ittihad Pekanbaru

Al-Hikmah Jurnal Agama dan Ilmu Pengetahuan ◽

10.25299/jaip.2019.vol16(1).2869 ◽

2019 ◽

Vol 16 (1) ◽

pp. 1-22

Author(s):

Zulkifli Zulkifli ◽

Boy Syamsul Bakhri ◽

Rahmawati Rahmawati

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Research Subject ◽

Generally Accepted Accounting Principles ◽

Descriptive Research ◽

Accounting Principles

Accounting standards is fundamental in the preparation of financial statements that must be referred to each company. Accounting standards that form these statement codified in a book called financial accounting standards (GAAP). The book contains a collection of statement of financial accounting standards (SFAS). This study aims to determine the extent of the financial statement presetations of BMT Al-Ittihad in applying generally accepted accounting principles in particular SFAS No.101. This research is a comparative descriptive research that describes, explains and compares the financial statements of BMT with SFAS 101. The research subject is a sharia cooperative BMT Al-Ittihad Pekanbaru while the object is to report RAT BMT Al-Ittihad Pekanbaru. Data were collected by interview and documentations. The analisis is comparative descriptive analysis, which compares the data that has been collected by the relevant theories to draw a conclusion. Based on the results, itshow that the financial statements of BMT Al-Ittihad has not fully adopted SFAS No.101, because: 1) it does not present a statement of sources and uses of zakah, 2) it does not present a statement of sources and uses of charity fund, 3) it does not present a note to the financial statements, 4) it does not present informations of preparations of financial statements and the accounting polices used, and it does not to disclose information required under SFAS No.101.

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Implementasi Manajemen Pembiayaan di MTs An-Nawawi 01 Berjan Purworejo

AL-FAHIM: Jurnal Manajemen Pendidikan Islam ◽

10.54396/alfahim.v3i2.175 ◽

2021 ◽

Vol 3 (2) ◽

pp. 147-166

Author(s):

Muhlil Musolin ◽

Khoirun Nisa’ ◽

Laelatul Mudmiroh

Keyword(s):

Data Collection ◽

Financial Management ◽

Descriptive Analysis ◽

Financial Statements ◽

Financial Supervision ◽

Analysis Techniques ◽

Cash Assistance ◽

Supervision Process ◽

Collection Data ◽

Qualitative Descriptive

Education funding is one of the central systems in education, financing is part of the support of the implementation of education because it involves the operational financing of education implementation from the smallest to the largest operational funding. This research discusses the implementation of financing management in An Nawawi 01 Berjan Purworejo MTs. This study uses a qualitative descriptive approach and data collection techniques used are observation, interviews with employees of the treasurer of the madrasa and documentation related to financial records at An-Nawawi 01 MTs Berjan Purworejo. Data creatiability test is done by using triangulation, data dependability test, transfermability test and confirmability test. Data analysis techniques using qualitative descriptive analysis techniques with stages of data collection, data reduction, data presentation, to drawing conclusions. The results showed that the implementation of financial management in MTs An-Nawawi 01 Berjan Purworejo began with financial planning (budgeting) through the process of financial budgeting that was carried out in accordance with stages systematically. Execution / accounting (accounting) with accounting books is general cash books, invoices, cash assistance books, salary receipt books, bank supporting books and financial statements. The financial supervision process begins by making the RAPBM the standard for overseeing the implementation of supervision both internal and external.

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Good Intentions at Good Grains, Inc.

Issues in Accounting Education ◽

10.2308/iace-50296 ◽

2012 ◽

Vol 28 (1) ◽

pp. 115-129 ◽

Cited By ~ 1

Author(s):

Susan B. Hughes ◽

Cathy Beaudoin ◽

Russell R. Boedeker

Keyword(s):

Financial Reporting ◽

Financial Statements ◽

External Pressure ◽

Financial Accounting ◽

Managerial Accounting ◽

Ethical Considerations ◽

Generally Accepted Accounting Principles ◽

Financial Reporting Standards ◽

Gray Area ◽

Accounting Principles

ABSTRACT: This case addresses the “gray” area associated with the use of accounting discretion as it relates to expense line item reclassifications. Such a context allows for an examination of the pressures that influence accounting decisions, and provides a glimpse into how managers might manage reported expenses. The reader meets analyst David Johnson when, as a result of both internal and external pressure to keep research and development (R&D) costs within budget, he is asked to find ways to reclassify R&D costs into other expense areas. As a result of the request, David immerses himself in the task in order to identify, within generally accepted accounting principles (GAAP), opportunities to reclassify R&D expenses to cost of goods sold. He ultimately proposes three separate reclassification entries that, although technically within GAAP guidelines, involve the use of accounting discretion. All three entries are approved by the accounting team. Financial accounting, managerial accounting, and M.B.A. students report that the case enhanced their knowledge of financial reporting and helped them understand ethical considerations associated with the preparation of financial statements. Accounting professionals report the case realistically depicts what accountants face in the workplace. A case extension using International Financial Reporting Standards (IFRS) is also provided.

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