SAK EMKM : PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH

2020 ◽  
Vol 1 (2) ◽  
pp. 67-77
Author(s):  
Hendy Satria ◽  
Jery Hendyka
Keyword(s):  
Literature Review ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Financial Report ◽  
Financial Position ◽  
Data Collecting ◽  
Collecting Methods ◽  
Descriptive Qualitative

The purpose of this research is to find out the financial report that CV. Mitra Dinamis did, and to find out if the financial report of CV. Mitra Dinamis has been appropriate according to SAK EMKM.The research method that been used in this research is descriptive qualitative. Kind of data in this research is using primary data and secondary data. Data collecting methods are interviews, observe, and literature review. The result from this research showed, that CV. Mitra Dinamis only created invoice financial report, resulting in this case not yet appropriate to SAK EMKM that presuppose a complete financial report, including financial position report, profit and loss report, and note of the financial report. And financial report that CV. Mitra Dinamis did not yet appropriate enough according to SAK EMKM.Tujuan penelitian ini ialah untuk mengetahui penyusunan laporan keuangan yang dilakukan oleh CV. Mitra Dinamis, dan untuk mengetahui apakah penyusunan laporan keuangan pada CV. Mitra Dinamis telah sesuai dengan SAK EMKM. Jenis penelitian yang dipergunakan dalam penelitian ini ialah deskriptif kualitatif. Jenis data dalam penelitian ini mempergunakan data primer dan data sekunder. Teknik pengumpulan data yang dilakukan berupa wawancara, observasi, dan studi pustaka. Hasil penelitian ini menunjukkan, bahwa CV. Mitra Dinamis hanya membuat laporan keuangan berbentuk invoice. Sehingga, hal tersebut belum sesuai dengan SAK EMKM yang mensyaratkan laporan keuangan lengkap terdiri atas Laporan Posisi Keuangan, Laporan Laba Rugi, dan Catatan atas Laporan Keuangan (CaLK). Dan penyusunan laporan keuangan yang dilakukan oleh CV. Mitra Dinamis belum sesuai dengan SAK EMKM.

scholarly journals Implementasi Pertimbangan Hakim dalam Mengabulkan Permohonan Penetapan Wali Adhal Untuk Melaksanakan Perkawinan Menurut Hukum Islam (Studi Putusan Nomor 0055/ Pdt. P/ 2019/PA.Mt)

Wajah Hukum ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 245
Author(s):  
Baharudin Baharudin
Keyword(s):  
Research Method ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Library Research ◽  
Data Collecting ◽  
Marriage Contract ◽  
The Guardian ◽  
Legal Marriage ◽  
Research Analysis

Marriage must meet the requirements and harmony, one pillar that must be met is the marriage guardian. The existence of a guardian in a marriage contract is a must and is not a legal marriage agreement that is not carried out by the guardian. The guardian is placed as a pillar in marriage according to the agreement of scholars in principle. The problem in this research is how is the formal law in the stipulation of Metro Religious Court Number 0055 / Pdt P / 2019 / PA.Mt regarding the application of guardian application? and what is the basis for the judge's judgment (material law) in deciding on the Establishment of the Metro Religious Court Number 0055 / Pdt P / 2019 / PA.Mt regarding the application of a guardian?. The research method uses a normative and empirical juridical approach. The type of data used is secondary data and primary data. Collecting data through library research and field research. Analysis of the data used is qualitative juridical.

scholarly journals Pengelolaan Villa Sanyas Dalam Mengatasi Ketidaknyamanan Wisatawan Terhadap Aktivitas Wisata Malam Di Kawasan Seminyak Bali

2018 ◽  
Vol 6 (1) ◽  
pp. 26
Author(s):  
Pinkqi Gracesyani Tibuludji ◽  
Ida Bagus Suryawan
Keyword(s):  
Quality Of Service ◽  
Qualitative Analysis ◽  
Secondary Data ◽  
Development Stage ◽  
Point Of View ◽  
Primary Data ◽  
Purposive Sampling ◽  
Data Collecting ◽  
Descriptive Qualitative

The research is located in Villa Sanyas area of Seminyak-Kuta Bali. The research was conducted to find out how the management villa sanyas, and also to know the factors that make the tourist stay at villa sanyas feel uncomfortable. the choice of Seminyak as the location of this research according to th place where the tourism grows fastly. On the development stage, that tourism area still need various research from some point of view. Thus, this research focuses to identify factors which affects the uncomfortness during stay in Villa Sanyas Seminyak. This research is very important and could be reference as solutions for comfortness of tourists in Villa Sanyas. The method of data collecting in this research are observation, interview, and documentation to analyze the data collected  with descriptive qualitative analysis while primary data and secondary data. The determining of informants use is purposive sampling. Results of the study found that most tourist who stay at villa sanyas feel disturbed by the noise can be heard up to the villa, besides that also some employees who work in villa sanyas not fluent in english. Based on the report, can be suggested to the villa management to improve the quality of service toward the tourists who stay, then the tourist will feel comfort. Keywords: comfortness, tourists, management and night tourism.

scholarly journals PENERAPAN PSAK 109 PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SHADAQAH PADA LAZISMU

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Andreani Hanjani ◽  
Kholifah Nur Azizah ◽  
Barbara Gunawan
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Financial Position ◽  
Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation.The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

scholarly journals Penerapan PSAK 109 Pelaporan Keuangan Akuntansi Zakat dan Infaq/Shadaqah pada LAZISMU

2019 ◽  
Vol 3 (2) ◽  
pp. 67-72
Author(s):  
Andreani Hanjani ◽  
Kholifah Nur Azizah ◽  
Barbara Gunawan
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Financial Statements ◽  
Non Profit ◽  
Financial Report ◽  
Financial Position ◽  
Descriptive Qualitative

The purpose of this study is to know the implementation of PSAK 109 at LAZISMU and to evaluate the suitability of financial report of LAZISMU with PSAK 109. The research method used in this study is descriptive qualitative. This research was conducted at LAZISMU and the information of the research was obtained from interviews and documentation. The results of the study show that LAZISMU mostly implements PSAK 45 about the financial report of non-profit entities where the profits are not obtained through business but are obtained from social and humanity. In reporting the financial report, LAZISMU only implements the program summary that records each zakat and infaq / sadaqah fund and the percentage given to each asnaf. This is contrast with the implementation of PSAK 109 where the record of financial report consists of the reports of financial position, changes in funds, changes in assets under management, cash flow and notes on financial statements. From the results, it is concluded that the record of financial report at LAZISMU is not fully in accordance with PSAK 109.

scholarly journals Penerapan Penyusunan Laporan Keuangan Neraca Berbasis SAK-ETAP Pada UMKM

2020 ◽  
Vol 9 (2) ◽  
pp. 194-203
Author(s):  
Cindy Ariesta ◽  
Fitriyah Nurhidayah
Keyword(s):  
Research Method ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Report ◽  
Descriptive Research ◽  
Business Conditions

The purpose of this study is to find out how and assist in preparing balance sheet financial statements at Elden Coffee Eatery as MSME actors based on SAK-ETAP. This study uses descriptive research method. Sources of data used are secondary data and primary data. The results of this study indicate that the financial statements prepared by researchers based on SAK-ETAP present a balance sheet as an illustration of the business conditions at Elden Coffee Eatery. The balance sheet financial report is prepared based on data and information obtained from the owner of Elden Coffee Eatery in the first quarter (January - April 2020) then processed into a balance sheet financial report according to SAK-ETAP standards.

scholarly journals The Application of Final and Binding Principles in Sharia Economics Dispute Resolution Through Basyarnas

2021 ◽  
Vol 23 (2) ◽  
pp. 341-357
Author(s):  
Dewi Nurul Musjtari ◽  
Riki Ali Nurdin
Keyword(s):  
Data Analysis ◽  
Dispute Resolution ◽  
Empirical Research ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Rules Of Procedure ◽  
Binding Power ◽  
Descriptive Qualitative

This study aims to determine the application of the final and binding principles in sharia economic dispute resolution through Basyarnas. This research method used empirical research with secondary and primary data. Secondary data was complemented by primary and secondary legal materials, while primary data was obtained through interviews. The data analysis was carried out in a descriptive qualitative manner. The results indicated that the final principle is applied to the settlement of sharia economic disputes through Basyarnas when the parties have received the sharia arbitration decision and do not object to the decision issued by Basyarnas, or when one of the parties submits an objection to the sharia arbitration decision, and the arbitrator re-signed the revised decision in accordance with Article 58 of Law Number 30 of 1999 and Article 20 of the 2017 Basyarnas Rules of Procedure. The final sharia arbitration decision will have binding power for the parties (binding) after the decision is registered with the Religious Court in accordance with the respondent’s regional laws.

scholarly journals MOTIF KOMUNITAS TDA DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT BLITAR

2021 ◽  
Vol 14 (1) ◽  
pp. 42-51
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Ahmad Yufron
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
The People ◽  
Key Informant ◽  
The Future ◽  
Descriptive Qualitative

The purpose of this research is to study and find out what motives underlie the TDA community in improving the economy of the people in Blitar. Then in the future, the results of this research are expected to provide benefits through analysis related to the motives of the TDA community in improving the economy of the people in Blitar. The research method uses descriptive qualitative research. Sources and types of data in this study by selecting one key-informant and informants on primary data, secondary data in this study are documents belonging to the Blitar TDA Community. The result of this research is that the TDA Community which is the largest community in Blitar continues to improve the economy of the Blitar community through various educational actions. These activities include holding an Entrepreneurial Party, then collaborating with campuses. The activities carried out are none other than the motive for developing the business capabilities of the Blitar community so that they can prepare accurate strategies for larger businesses which of course can improve the community's economy.

scholarly journals Bentuk Hegemoni dalam Novel Bidadari Bermata Bening Karya Habiburrahman el Shirazy

2020 ◽  
Vol 15 (3) ◽  
pp. 322-329
Author(s):  
Fajrul Falah
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
The Novel ◽  
Sociology Of Literature ◽  
Descriptive Qualitative

This research is based on the view that the characters in the novel have characters, roles and powers. The power of the figures shifts according to their respective roles and contexts. The research objective of the novel Bidadari Bermata bening (BBB) is to reveal the forms of character hegemony. This research enters the realm of sociology of literature with the Gramsci hegemony approach. The research method of the novel BBB is descriptive qualitative. The primary data of this research are in the form of words, sentences, paragraphs contained in the novel BBB. . The primary data of this research are in the form of words, sentences, paragraphs contained in the novel BBB. Secondary data or sources are in the form of a set of knowledge to explain the forms of hegemony. The research data were analyzed and interpreted based on the hegemony approach. The results showed, the form of hegemony in BBB, namely, kiai's son and servant strong. Kia;s son played Gus Afif and Ayna as servant strong. Gus Afif as kiai’s son handsome, and kind-hearted capable captivate Ayna. Likewise Ayna, as servant strong, capable melting heart Gus Afif. The hegemony of the two figures went well and peacefully, not coercion. The two characters are married and happy.

scholarly journals CHRIS KYLE AS A HERO IN AMERICAN SNIPER: A STUDY OF POPULAR LITERATURE

2019 ◽  
Vol 4 (1) ◽  
pp. 21
Author(s):  
Ruliatul Fatimah
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Popular Literature ◽  
Primary Data ◽  
Previous Time ◽  
Descriptive Qualitative

<p>The purpose of this research is to describe the portrayal of hero and heroic mode in the <em>American Sniper </em>movie and explain the reason of hero and heroic mode are represented in the <em>American Sniper</em> movie. The researcher uses popular literature in this study. The research method is descriptive qualitative research. There are two sources of the data; they are primary data and secondary data. The primary data of this research is taken from <em>American Sniper</em> movie. Meanwhile, the secondary of this research are from references from other source which are related to the popular literature. The technique of collecting data is by using documentation. The content analysis is chosen to analyze the data. The result of the research is described as follows: 1) The portrayal of hero has already happened in the previous time, but the heroic mode of hero’s mentality as a husband and father who love his wife and his family as it is shown in <em>American Sniper movie </em>is one of new version which does not happen in the previous time. 2) It <em>shows <em>that the movement of action war movie from time to time reflects the audiences’ interest or the movie lovers to the action war movie. So, it is the motivation for the Hollywood production to continuously create the newest hero movie to fulfill the market request.</em></em><em></em></p>

scholarly journals Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019

2020 ◽  
Vol 2 (1) ◽  
pp. 12-21
Author(s):  
Aldi Saputra ◽  
Novianita Rulandari
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Research Method ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Qualitative

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.

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