scholarly journals PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM

2021 ◽  
pp. 35-44
Author(s):  
Natasha Simanjuntak ◽  
Tinneke E.M. Sumual ◽  
Aprili Bacilius
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Field Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
The Many

Abstrak Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan. Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan     Abstract One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials. Keywords : SAK-EMKM, Restaurant, Financial Statements

scholarly journals PRAKTEK PEMBAYARAN HUTANG DENGAN BEKERJA PRESPEKTIF FIQH MUAMALAH (Studi Kasus di Jorong Malintang Nagari Lawang Mandahiling Kecamatan Salimpaung Kabupaten Tanah Datar)

2021 ◽  
Vol 2 (2) ◽  
pp. 41
Author(s):  
Putri Handayani ◽  
Sulastri Caniago
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Accounts Payable ◽  
Analysis Technique ◽  
Secondary Data Sources

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.

scholarly journals Telaah Makna Gramatis dan Psikologis dalam Syair Abdul Muluk Karya Raja Ali Haji

2019 ◽  
Vol 5 (1) ◽  
pp. 1-17
Author(s):  
Hadiwijaya Hadiwijaya ◽  
Sarwit Sarwono ◽  
Didi Yulistio
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
National Culture ◽  
Qualitative Approach ◽  
Research Approach ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Data Collection Technique

The purpose of this study was to describe the meanings obtained from the results of grammatical interpretation and psychological interpretation of the author towards Syair Abdul Muluk by Ali Haji using Schleiermacher Hermeneutics. The research approach uses a qualitative approach with the hermeneutic method. The data collection technique uses documentation techniques in the form of Syair Abdul Muluk text by Ali Haji. The data analysis technique is done by reading poetry, identifying each event, interpreting the meaning, analyzing the relationships between the elements of poetry, and concluding meaning. Based on the from the research shows that the meaning contained in Syair Abdul Muluk by Ali Haji is that women can play a role like men in maintaining loyalty and achieving goals. Women can also be powerful even though they must condition themselves outside their nature as women. For Raja Ali Haji in the perspective of national culture and society, religion is a binding knot for various social levels in fostering culture.

scholarly journals Pola asuh orang tua dari remaja dengan perilaku agresif di Desa Geger, Kabupaten Madiun

2021 ◽  
Vol 2 (1) ◽  
pp. 1-18
Author(s):  
Lailatul Restu Suprihatin ◽  
Mayrina Eka Prasetyo Budi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Aggressive Behavior ◽  
Parenting Styles ◽  
Qualitative Approach ◽  
Data Sources ◽  
Processing Data ◽  
Analysis Technique ◽  
Conducting Research ◽  
Data Collection Technique

Parenting is an important factor in shaping children’s behavior. Good parenting will make children behave well and vice versa. The phenomenon of adolescent aggressive behavior is often encountered in everyday life. The author is interested in conducting research related to teenage parenting and aggressive behavior. This research was conducted in Geger Village, Madiun district where there is a negative issue of adolescent behavior.This study aims to reveal the aggressive behavior of adolescents and various kinds of parenting styles in Geger Village . This research is qualitative with descriptive qualitative approach. The data collection technique was done by observing, interviewing and documenting. The data analysis technique is done by processing data, presenting data, and drawing conclusions. The validity or validity of the data is tested by triangulation techniques, including using the triangulation technique of data sources, methods, and theories.The results showed that from five subjects obtained several types of aggressive behavior. These types of aggressive behavior include direct-active-verbal, direct-active-non-verbal, direct-passive-non-verbal aggressive behavior. There were also aggressive behaviors that differed from different parenting styles. Keywords: Parenting patterns, Adolescent,  Aggressive behavior

scholarly journals ANALISIS KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO), TBK

2020 ◽  
Vol 3 (2) ◽  
pp. 313-323
Author(s):  
Sarida Sirait ◽  
Henry Dunan Pardede
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Performance Appraisal ◽  
Financial Statements ◽  
Descriptive Study ◽  
Financial Reports ◽  
Analysis Technique ◽  
Ratio Approach ◽  
The Subject ◽  
Data Collection Technique

The Bank's Financial Performance Appraisal Method continues to evolve along with developments. This study aims to compare the level of financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. in the period of Quarter I 2019 -Quarter II of 2020. The Bank's Financial Performance Level is measured through several assessments. These assessments include ratio assessments (ROA, ROE, NIM, BOPO). This research is a descriptive study with a quantitative approach. The subject of this research is the financial statements of PT Bank Rakyat Indonesia Tbk. (Persero). The object used in this research is the financial statements of PT Bank Rakyat Indonesia Tbk. (Persero) Quarter I 2019 -Quarter II 2020. The data collection technique in this study is by downloading financial reports from the official website of PT Bank Rakyat Indonesia Tbk. (Persero). The analysis technique used is the ratio assessment. The results of this study note that the Financial Performance Assessment of PT Bank Rakyat Indonesia Tbk. (Persero) with this ratio approach shows a continuing downward trend.

scholarly journals Peran dan Tanggung Jawab Dewan Pengawas Syariah (DPS) Terhadap Bank Pembiayaan Rakyat Syariah (BPRS) Dana Sejahtera Yogyakarta

2020 ◽  
Vol 6 (1) ◽  
pp. 59
Author(s):  
Agus Salihin
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Small Proportion ◽  
Supervisory Board ◽  
Field Research ◽  
Qualitative Approach ◽  
Daily Activities ◽  
Field Observations ◽  
Analysis Technique

The purpose of this study is to discuss how the Role and Responsibilities of the Sharia Supervisory Board (DPS) Against the Syariah Prosperous Bank (SRB) of the Yogyakarta Prosperous Fund. This type of research is field research with a descriptive qualitative approach. The object of research is on the SRB in Yogyakarta. The data collection techniques include observation, interview and documentation. While the data analysis technique, researchers conducted a qualitative analysis by describing the results of field observations, observations and documentation. From the results of the study obtained the answer that the supervision carried out by the Sharia Supervisory Board (DPS) of the Syariah Prosperous Credit Bank (SRB) Yogyakarta Prosperous Fund is not yet fully maximized. In fact, only a small proportion of them have really conducted good supervision. The DPS's awareness of their responsibilities is still not fully realized, which in the end the DPS's participation in the Bank's daily activities cannot be done, even the DPS's arrival to the BPRS to conduct supervision is also very rarely done. 

scholarly journals PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH (BUS) PERIODE 2015-2017

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Lucy Auditya ◽  
Lufika Afridani
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Secondary Data ◽  
Financial Statements ◽  
Islamic Banks ◽  
Simple Linear Regression ◽  
Return On Assets ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Technique

The purpose of this study was to determine the effect of musyarakah financing on profitability in Sharia Commercial Banks in Indonesia for the 2015-2017 period and to find out how much influence musyarakah financing had on profitability in sharia commercial banks for the period 2015-2017. The limitation of the problem of this research is on the profitability of financial ratios ROA (Return On Assets) and ROE (Return On Equity). To disclose these issues in depth and thoroughly, researchers used a quantitative approach with secondary data collection techniques in the form of financial statements of each sharia bank for three consecutive years and provided quarterly financial reports, obtained by 5 Islamic banks to obtain 60 data. The data analysis technique used is simple linear regression using the SPSS version 16. Then the data is described, analyzed and discussed to answer the problems raised. From the results of the study it was found that musyarakah financing had a significant effect on ROA at alpha 5%. This is evidenced by the significance value (Sig.) (0.002) <(α) 0.05. While musyarakah financing has no significant effect on ROE at alpha 5%. This is evidenced by the significance value (Sig.) (0.669)> (α) 0.05.

scholarly journals Implementasi Peraturan Bupati Purwakarta No. 69 Tahun 2015 Tentang Pendidikan Berkarakter

2019 ◽  
Vol 11 (1) ◽  
pp. 12-19
Author(s):  
Faizal Pikri ◽  
Rodlial Ramdhan Tackbir Abubakar ◽  
Nurmilah Adawiyah
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
Qualitative Approach ◽  
Data Presentation ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Depth Interview ◽  
Edward Iii ◽  
Data Collection Technique

Education is one of the basic things tha must be obtaned by citizen in every country. This research is motivated by there are complaints from parents who do not have time to prepare food for their children who attend school too late in the morning. However, there are students or teachers who come late and don’t break the rules. The purpose of this research is to analyze the implementation of regent regulations related to school hours rules. The theory used in this research is the theory of Edward III which includes communication, resources, disposition, and bureaucratic structure. The research method use is descriptive research reluctant to use qualitative approach. The data collection technique is direct observation, in-depth interview, library study, and documentation. The data analysis technique used is data reduction, data presentation, and conclusion drawing. The result of the study show that the policy of school hours at 06.00 is not appropriate to be implemented. Therefore, some improvements are needed regarding the policy regulations.

scholarly journals Integration of Anti-Corruption Education (PAK) In Islamic Religious Education (PAI) With Neuroscience Approach (Multi-Case Study in Brain Friendly PAUD: I Sleman Kindergarten Yogyakarta)

INFERENSI ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 307-330 ◽  
Author(s):  
Suyadi Suyadi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Religious Education ◽  
Learning Theory ◽  
Field Research ◽  
Qualitative Approach ◽  
Future Generations ◽  
Brain Disorders ◽  
Data Collection Technique

Islamic Religious Education (PAI) is not sufficient for cultivating anti-corruption character. As a result, future generations at risk of experiencing brain disorders which are considered normal but unhealthy. This study aims to integrate PAI and Anti-Corruption Education (PAK) with neuroscience approach in PAUD. This research used a qualitative approach in the form of field research in brain-friendly PAUD, i.e.1 Sleman Kindergarten Yogyakarta. Data collection technique was done by observation, interview, and documentation. Data analysis was done in descriptive, interpretative, and comparative. The research indicates that the application of PAK in I Sleman Kindergarten is by following findings National Learning Movement of I'm an Honest Kid (Gernas Manjur), while PAI is implemented thematically and scientifically, but it is not yet integrated. This research integrates PAK and PAI by extending the forms of corruption into Gernas Manjur and deepening the themes of PAI learning based on neuroscience learning theory.[Pendidikan Agama Islam (PAI) ternyata belum cukup untuk menumbuhkan karakter antikorupsi. Akibatnya, generasi bangsa di masa depan beresiko mengalami ganguan otak yang hanya normal tetapi tidak sehat. Tujuan penelitian ini adalah mengintegrasikan PAI dan Pendidkan Anti Korupsi (PAK) dengan pendektan neurosains pada jenang Pendidikan Anak Usia Dini (PAUD). Penelitian ini menggunakan pendekatan kualitif dalam bentuk penelitian lapangan di Pendidikan Anak Usia Dini (PAUD) yang ramah otak, yakni TK N 1 Sleman Yogyakarta. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Analisis data dilakukan secara deskriptif, interpretatif dan komparatif. Temuan penelitian menunjukkan bahwa penerapan PAK di TK N I Sleman dilaksanakan dengan mengikuti Gerakan Nasional Pembelajaran Aku Anak Jujur (Gernas Manjur), sedangkan PAI dilaksanakan secara tematik dan saintifik namun keduanya belum terintegrasi. Penelitian ini mengintegrasikan PAK dan PAI dengan cara memperluas bentuk-bentuk korupsi ke dalam Gernas Manjur dan memperdalam tema-tema pembelajaran PAI berdasar teori pembelajaran neurosins.]

scholarly journals ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI

2017 ◽  
Vol 4 (1) ◽  
pp. 114
Author(s):  
Muzayyidatul Habibah ◽  
Alfu Nikmah
Keyword(s):  
Data Collection ◽  
Acquisition Cost ◽  
Balance Sheet ◽  
Field Research ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Loss Reserve ◽  
General Journal

<p><em>This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.</em></p>

scholarly journals Implementasi Metode Qiyasi dalam Pembelajaran Nahwu Kelas XI Ma Ibnu Qoyyim Putra Yogyakarta

2019 ◽  
Vol 4 (2) ◽  
pp. 158
Author(s):  
Aisyam Mardliyyah
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Descriptive Analysis ◽  
Field Research ◽  
Intermediate Level ◽  
Research Subjects ◽  
Inhibiting Factor ◽  
Analysis Technique ◽  
Data Collection Technique

This article aims to describe the implementation of Nahwu learning by using the Qiyasi method in XI grade class of MA Ibnu Qoyyim Putra as well as students' responses regarding the Qiyasi method in nahwu learning. The method used in this research is a qualitative research with field research, the research subjects used are the students of XI grade, amounting to 42. While the data collection technique is observation, interviews and documentation. Then the data analysis technique is descriptive analysis. The data obtained are sourced from nahwu teachers, XI grade students and other parties concerned. The result in this research shows that the Qiyasi method is suitable for the intermediate level because this method is practical and understanable for recognizing “Nahwu” but this method also has to be supported by the interaction of teachers and active students. Factors that influence learning are the enthusiasm of the teacher and his motivation in conveying. The inhibiting factor is inadequate facilities, especially the absence of an education manual and only relies on material from teachers.

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