scholarly journals Impact of Microfinance on Entrepreneurs in Afghanistan: An Analysis of Selected Cases

Author(s):  
Chandrashekhar R ◽  
Azizuddin Sultani

Microfinance and entrepreneurship help decrease poverty and leads to economic growth in the least developed countries (LDCs). Generally, entrepreneurs in Afghanistan are under privileged due to the lack of financial and infrastructure resources and uncertain political situations to operate their businesses.In the last decades,Afghan entrepreneurs setup their small and micro businesses with government and microfinance institutions' financial support. This research considered 28 entrepreneurs' success stories to examine how microfinance impacts their income growth after receiving loans. The study is constructed on the secondary data source,and the statistical analysis was conducted using IBM SPSS25. Therefore, the data was not normally distributed. The authors used the Wilcoxon Sing Rank Test,a Non parametric Test, and found that microfinance positively impacts an entrepreneur's income in Afghanistan. The research also indicated that there had been a significant improvement in saving level and employment opportunities since they have availed loans from MFIs/MFB. The finding of this case study,coupled with the MFIs/MFB, claims that MFIs/MFB improve the entrepreneur's income,savings and facilitate employment opportunities. Keywords: Afghanistan, Empowerment, Entrepreneurship, Income Generation, Microfinance

Author(s):  
Nur Laila

Credit risk is one of the most frequent risks in tough financing such as on financing using ijarah and murabahah contracts in Sharia financial institutions. The reason is due to mistakes in the analysis of financing applications and lack of cooperative readiness in managing and anticipating the possibility of risk exposure in the institution. In other hand, sharia cooperatives follow the principle of lost and profit sharing that requires a careful cooperative in managing their business in order to achieve the expected profit target.As Sakinah Cooperation Sidoarjo which has been operating for 19 years only experienced credit risk less than 1%. Therefore, this study is aimed to firstly understand and describe to what extent the implementation of risk management in sharia financing in As Sakinah Cooperation Sidoarjo is, and secondly, to understand and describe the credit risk settlement scheme that occurs in sharia financing in As Sakinah Cooperation Sidoarjo.This research used qualitative method, using a case study approach. Data are collected through interview technique at main source and documents and regulation of the cooperation as secondary data source. The data were analyzed through 3 (three) steps. They are data deduction, data display and conclusion and verification.The results show that the role of the group and the joint responsibility system become the key in reducing credit risk Keywords: management, risk, credit, Ijarah, Murabahah.


2017 ◽  
Vol 6 (3) ◽  
pp. 637
Author(s):  
Rosiana Puspitasari

<p>This study analyses defamation via social media towards Flaurence Saulina Sihombing case. The study raises the elements of contempt in Law Number 11 of 2008 which was converted into Law Number 19 of 2016 con Electronic Information and Transactions (EIT) and compare it with the humiliation under the Criminal Code. The purpose of this study was to determine whether the prosecution on Florence Saulina Sihombing meet the elements of contempt in accordance with the prohibited stipulation under Article 27 paragraph (3) Electronic Information and Transactions Law. This research using normative juridical approach. The source of the data is secondary data source that the data obtained from the literature by studying three legal materials, namely: primary legal materials, secondary legal materials, tertiary legal materials that will be classified and systematized. The conclusion shows that the case Flaurence Saulina Sihombing meet a subjective element in the form of intentionally actions. This actions undertaken by Florence met the element strike action. The object in the form of honour based on Article 27 Law Number 11 of 2008 which was converted into Law Number 19 of 2016 on Electronic Information and Transactions (EIT). The writer tends to confirmly agree with the Yogyakarta District Court via Decision Number 382/Pid.B/2014/PN Yyk of 2015.</p>


2017 ◽  
Vol 5 (3) ◽  
Author(s):  
Dr. Hotma Napitupulu, MM.

Management of regulatory oversight under the law, analyze the legal consequences with its use as a system of legal oversight mechanisms in order to create harmonization of law in the region. As for the method used in research by using empirical method that is by conceptual approach method with primary and secondary data source. As for the method used in research by using empirical method that is by conceptual approach method with primary and secondary data source.


2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.


2021 ◽  
Vol 10 (2) ◽  
pp. 177-190
Author(s):  
Nur Khosiin

Abdullah Nasih Ulwan’s provides several points of view in the realm of methods of planting Islamic education in children which can later be used as a means to achieve the goals of Islamic education. This research uses the documentation method with a descriptive-interpretative approach, namely an attempt to describe the interpretation of some of the texts of the book at-tarbiyah al-aulad fi al-Islam in the third chapter. As for the primary data source is the book at-tarbiyah al-aulad fi al-Islam, the secondary data source is books and related literature, while the data analysis used descriptive analysis. The results of this study there are five methods of planting Islamic education for children, namely educating by example, customary habits, advice, supervision, and through punishment.


2020 ◽  
Vol 5 (3) ◽  
pp. 146
Author(s):  
Siswoyo Aris Munandar ◽  
Farida Nurus Sofa

<p><em>Abstrak </em><strong>- </strong><strong>Aguk Irawan adalah salah satu sastrawan yang menggunakan sastra novel sebagai media dakwahnya. Penanaman pesan-pesan moral-spiritual penulis kepada pembaca melalui tokoh yang dihidupkan di dalamnya. Peneliti tertarik dengan salah satu karya beliau untuk diteliti yang kemudian terangkum dengan judul, “Maqamat Tokoh Midah dalam Novel <em>Mekkah: Memoar Luka Seorang TKW</em> Karya Aguk Irawan”. Novel yang terinspirasi dari kisah nyata ini menggambarkan tentang pengembaraan jiwa seorang perempuan dalam menemukan Tuhannya. Penelitian ini menggunakan metode <em>library research</em> atau penelitian kepustakaan. Adapun sumber data yang digunakan adalah sumber data primer yaitu novel <em>Mekkah: Memoar Luka Seorang TKW</em>, sedangkan sumber data sekundernya adalah beberapa karya Aguk Irawan yang lain dan juga sumber referensi yang terkait dengan penelitian. Berdasarkan hasil analisa yang telah peneliti lakukan dapat ditarik kesimpulan bahwa novel <em>Mekkah: Memoar Luka Seorang TKW</em> merupakan novel yang mengandung ajaran tasawuf. Aguk Irawan menyampaikan ajaran tasawufnya melalui tokoh Midah Hamidah yang terangkum dalam laku kehidupannya sehari - hari. Peneliti menemukan beberapa maqamat yang tergambar dari tokoh Midah Hamidah, diantaranya adalah: taubat, zuhud, sabar, syukur, dan ridha. Novel karya Aguk Irawan ini sangat berguna untuk digunakan sebagai media dakwah di kalangan remaja maupun masyarakat pada umumnya.</strong></p><p><em>Abstract -</em><strong> </strong><strong>Aguk Irawan is one of the writers who used novel literature as his propaganda media. Planting the writer's moral-spiritual messages to the reader through the characters who are turned on in them. Researchers are interested in one of his works for research which is then summarized with the title, "<em>Maqamat Tokoh Midah dalam Novel Mekkah: Memoar Luka Seorang TKW Karya Aguk Irawan</em>”. This novel, inspired by a true story, depicts the wandering of a woman's soul in finding her God. This research uses library research or library research. The source of the data used is the primary data source, namely the Mecca novel: Memoirs of Luka of a TKW, while the secondary data source is some of Aguk Irawan's other works and also a reference source related to research. Based on the results of the analysis that researchers have done, it can be concluded that the novel <em>Mecca: Memoirs of Luka of a TKW</em> is a novel that contains the teachings of Sufism. Aguk Irawan conveyed his Sufism teachings through the figure of Midah Hamidah summarized in his daily life. Researchers found several maqamat drawn from the Midah Hamidah figures, including repentance, zuhud, patience, gratitude, and pleasure. This novel by Aguk Irawan is very useful to be used as a media for da'wah among teenagers and the general public.</strong></p><p><strong><em>Keywords -</em></strong><em> Literary works, Novels, Maqamat, Spirituality, Hermeneutics</em></p><p> </p>


2017 ◽  
Vol 3 (1) ◽  
pp. 87
Author(s):  
Achmad Anwar Abidin

<p>Financing a good management is one key to the success of an educational institution to promote or increase quality. In this study, the focus of the problem is how the management of financing available to the private universities in Surabaya medium in order to improve its quality. The method used is qualitative descriptive with the presence of the researcher as an instrument of research conducted interviews to informants as a source of primary data and documents as well as supporting books as a secondary data source. Management Funding education is one of the factors that determine the quality improvement due to the financial management that is transparent and accountable will give rise to the belief of stakehoulder and it will be the motivation of each academicians Tri Dharma College in Private colleges medium in Surabaya to conduct quality improvement in their respective fields.</p>


2021 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Christine Refina Malinda Pande ◽  
Deannes Isynuwardhana

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.


Author(s):  
Abiyusa Alizar ◽  
Christina Retno Gayatrie

<p>Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga <br />Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of <br />Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages.<br />This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.</p>


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