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    Dampak Pandemi Covid-19 Terhadap Omset Pedagang Sayur Pasar Pagi Ogan Kelurahan Bukit Lama Palembang di Era New Normal

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    The research aims to determine the income of market traders during the Covid-19 pandemic, to determine the Impact of the Covid-19 Pandemic on the Turnover of Vegetable Traders at Pasar Pagi Ogan, Bukit Lama Village, Palembang in the New Normal Era. The research method used is qualitative, in the data collection techniques there are observations, interviews and documentation. The results showed that the income of market traders during the Covid 19 pandemic decreased dramatically because buyers were still afraid to shop outside the house even though the government had urged the public to comply with health protocols, but traders remained enthusiastic and chose to trade due to economic needs. fulfilled, so that the income generated by traders only reaches 40-60% of the capital issued with profits ranging from 15,000-20,000 per day during the new normal during the Covid-19 pandemic. It can be said to have decreased due to very cheap selling prices, having to promote or sell vegetables far from the capital price, the quality of vegetables getting worse day by day and inconvenience in providing services during buying and selling transactions due to fear of epidemics and having to interact directly with the community in the market . This triggers an impact according to him, turnover which before the pandemic came reached 80% is now only 40-60% with continuous additions to capital. Penelitianbertujauan untuk mengetahui pendapatan para pedagang pasar selama masa pandemic covid 19, untuk mengetahui Dampak Pandemi Covid-19 terhadap Omset Pedagang Sayur Pasar Pagi Ogan Kelurahan Bukit Lama Palembang Diera New Normal. Dengan metode penelitian yang digunakan kualitatif,pada teknik pengumpulan data adanya observasi,wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pendapatan para pedagang pasar selama masa pandemi covid 19, menurun drastis dikarenakan pembeli masih merasa takut untuk berbelanja keluar rumah walaupun pemerintah sudah menghimbau masyarakat untuk tetap mematuhi protokol kesehatan, namun para pedagang tetap antusias dan memilih untuk berdagang dikarenakan faktor kebutuhan ekonomi harus terpenuhi, sehingga pendapatan yang dihasilkan oleh para pedagang hanya mencapai 40-60% terhitung dari modal yang dikeluarkan dengan keuntungan yang diperoleh mulai dari 15.000-20.000 perhari selama new normal di masa pandemi covid-19. Dapat dikatakan menurun dikarenakan harga jual yang sangat murah,harus mempromosikan atau menjual sayuran jauh dari harga modal, kualitas sayur yang semakin hari semakin memburuk serta ketidaknyamanan dalam memberikan pelayanan selama transaksi jual beli dikarenakan timbulnya rasa takut atas wabah dan harus berintekasi langsung dengan masyarakat di pasar. Hal ini memicu timbulnya dampak menurutnya omset yang sebelum masa pandemi datang mencapai 80% sekarang hanya 40-60 % dengan penambahan modal secara terus menerus

    Pengaruh Penerapan Pembukuan Akuntansi Sederhana Terhadap Usaha Mikro Kecil Menengah (Studi Kasus Pada Kecamatan Lenteng Kabupaten Sumenep)

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    Many micro, small, and medium-sized enterprises (MSMEs) have been found to experience a lack of progress or stagnation over the years, making it inappropriate to consider them as having improved their economic status. Referencing the theory of community empowerment, this research conducted training to enhance the literacy and awareness of MSME operators regarding accounting bookkeeping, thereby allowing them to comprehend the subsequent impact. Employing a qualitative approach, the study involved 25 MSME operators as respondents. The findings indicate that prior to the training, many MSME operators tended to neglect managing their business finances through accounting bookkeeping; however, after the training, these operators began to realize the significance of accounting bookkeeping. Banyak ditemukan beberapa pelaku UMKM dalam beberapa tahun tidak ada perkembangan atau bisa dibilang stagnan, sehingga untuk dikatakan sebagai meningkatkan taraf ekonomi tidaklah sesuai. Mengacu pada teori pemberdayaan masyarakat, penelitian ini melakukan penyuluhan untuk meningkatkan literasi serta kesadaran para pelaku UMKM dalam hal pembukuan akuntansi yang kemudian mengetahui apa dampak setelahnya. Penelitianinidilakukan dengan pendekatan kualitatif dengan 25 pelaku UMKM sebagai responden.Hasil yang diperoleh sebelum dilakukan penyuluhan para pelaku UMKM cenderung mengabaikan mengelola keuangan usahanya melalui pembukuan akuntansi, setelah dilakukan penyuluhan para pelaku UMKM mulai muncul kesadaran akan pentingnya pembukuan akuntansi

    MANAJEMEN PENGELOLAAN ZAKAT DALAM PENINGKATAN KESEJAHTERAAN MUSTAHIK PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN PAMEKASAN

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    The Pamekasan district national amil zakat agency (BAZNAS) is a formal legal institution with the main tasks and functions (TUPOKSI) of implementing zakat management in collection; distribution and utilization of zakat at the Regency/City level. The formulation of the problem in this study. First, how does the management influence the management of zakat which consists of planning (planning); organizing (organizing); directing (actuating) and controlling (simultaneously) in improving welfare at the national amil zakat agency (BAZNAS) Pamekasan district. Second, how is the dominant influence of the management of zakat management which consists of planning (planning); organizing (organizing); directing (actuating); and controlling (partially) in improving the welfare of mustahik based on Islamic law and positive law at the national amil zakat agency (BAZNAS) Pamekasan district. This research includes field research with a quantitative approach. The results of the statistical test analysis of the results of the study found that the coefficient of determination (R2) was 0.983 or 98.3%, while the rest were influenced by other variants not included in this study. This shows that the management of zakat management which consists of planning (planning); organizing (organizing); directing (actuating); and control (controlling) has a significant (significant) influence in improving the welfare of mustahik at the national amil zakat agency (BAZNAS) Pamekasan district. The results of the simultaneous hypothesis test show that fcount 550.850 > ftable which reads: management of zakat management has a significant influence on increasing the welfare of mustahik at the national zakat amil agency (BAZNAS) Pamekasan district. The results of the partial hypothesis test show that tcount 5.201 > ttable which reads: Controlling in the management of zakat management has the most dominant influence compared to planning; organizing (organizing); directing (actuating) in improving the welfare of mustahik at the national amil zakat agency (BAZNAS) Pamekasan district.Badan amil zakat nasional (BAZNAS) kabupaten Pamekasan merupakan lembaga legal formal dengan tugas pokok dan fungsi (TUPOKSI) pelaksanaan manajemen pengelolaan zakat dalam penghimpunan, pendistribusian dan pendayagunaan zakat di tingkat Kabupaten/Kota. Rumusan masalah dalam penelitian ini Pertama, bagaimana pengaruh manajemen pengelolaan zakat yang terdiri dari perencanaan (planning), pengorganisasian (organizing), pengarahan (actuating) dan pengendalian (controlling) secara bersama-sama (simultan) dalam peningkatan kesejahteraan pada badan amil zakat nasional (BAZNAS) kabupaten Pamekasan. Kedua, bagaimana pengaruh dominan manajemen pengelolaan zakat yang terdiri dari perencanaan (planning), pengorganisasian (organizing), pengarahan (actuating) dan pengendalian (controlling) secara sendiri-sendiri (parsial) dalam peningkatan kesejahteraan mustahik berdasarkan hukum islam dan hukum positif pada badan amil zakat nasional (BAZNAS) kabupaten Pamekasan. Penelitian ini termasuk penelitian lapangan (field research) dengan pendekatan kuantitatif. Hasil uji statistik analisis hasil temuan penelitian diketahui koefisien determinasi (R2) sebesar 0,983 atau 98,3% sedangkan sisanya dipengaruhi oleh varian lain yang tidak termasuk dalam penelitian ini. Hal ini menunjukkan bahwa manajemen pengelolaan zakat yang terdiri dari perencanaan (planning); pengorganisasian (organizing); pengarahan (actuating); dan pengendalian (controlling) mempunyai pengaruh signifikan (bermakna) dalam peningkatan kesejahteraan mustahik pada badan amil zakat nasional (BAZNAS) kabupaten Pamekasan. Hasil uji hipotesis simultan menunjukkan bahwa fhitung 550,850 > ftabel yang berbunyi: manamemen pengelolaan zakat mempunyai pengaruh signifikan terhadap peningkatan kesejahteraan mustahik pada badan amil zakat nasional (BAZNAS) kabupaten Pamekasan. Hasil uji hipotesis parsial menunjukkan bahwa thitung 5.201 > ttabel yang berbunyi: Pengendalian (controlling) dalam manajemen pengelolaan zakat mempunyai pengaruh paling dominan dibandingkan dengan perencanaan (planning); pengorganisasian (organizing); pengarahan (actuating) dalam peningkatan kesejahteraan mustahik pada badan amil zakat nasional (BAZNAS) kabupaten Pamekasan

    Implementasi Pembelajaran Perkembangan Mental Anak Berkebutuhan Khusus (ABK) di Sekolah Alam Mi Bilingual Al-Ikhlas Kepanjen Malang

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    ABSTRAK The Implementation of the learning is the process of implementing learning in implementing a structured plan or program in carrying out the learning process. For the application of learning, there are there  companion teachers who handle children of heaven experts. When students are about to the start learning, they are always given finger test therapy, so that the companion teacher can find out which part of the brain is more active. The learning approach uses an individual approach and uses an individual curriculum combined with the 2013 curriculum. This study used a qualitative approach with qualitative descriptive research. The proof obtained were written proof in accordance with the interview guidelines. The use of documentation Proof a collection techniques includes: principal proof, educator proof, student proof, learning programs for children with special needs The application of learning to the power  development of children with special needs (ABK) is to use an individual curriculum combined with the 2013 curriculum and the learning uses an individual approach. Before learning begins, the companion teacher always provides finger test therapy for children before starting learning. The teacher's effort in improving children's the power  development is to provide opportunities to answer questions / work on questions given by the teacher and give Stars / Rewards. Keywords: the Learning Implementation, the power of the Developmen

    Sistem Penggajian dan Reward Karyawan di Koperasi Al-Mahbub Taman Sari

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    The payroll and reward system is a payment system for services provided by employees whose salaries are paid monthly. Payroll is very important, because employees are very sensitive to errors in terms of unfair payroll. To maintain high employee morale, the company must pay employee salaries and rewards accurately and on time. This study aims to determine the payroll and reward system at the Al-Mahbub Cooperative. This type of research uses descriptive qualitative research with a case study approach. The data sources in this study are primary and secondary data. Data collection techniques used are observation, interviews and documentation. While in the data management process, data reduction, data presentation and verification are carried out. The data validity test used is the credibility test. The results of the study indicate that (1) the payroll and reward system process at the Al-Mahbub cooperative is good, namely it is carried out accurately and on time. where salary recording is done through an application so that it is easy to record. Direct salary payments through employee accounts in a non-cash manner every month, this can be said to be an effective salary payment method. The payroll system according to Mulyadi consists of the documents used, accounting records used, payroll procedures, and functions used in the payroll system are also good. (2) the payroll and reward system at the Al-Mahbub cooperative is in accordance with existing regulations. Because the payroll system uses the principles of justice and truth. It is said to be fair because it assesses based on employee performance, paying attention to work period, work risks and workload. In addition, salaries are also checked for the accuracy of the calculation. The payroll system in improving employee performance is that it is not only salary that motivates employees to improve their performance, there are still other factors, namely rewards are given at the end of each year for exemplary employees.Sistem penggajian dan Reward merupakan sistem pembayaran atas jasa yang diberikan oleh karyawan yang gajinya dibayarkan bulanan.Penggajian merupakan hal yang sangat penting, karena karyawan sangat sensitif terhadap kesalahan dalam hal penggajian yang tidak wajar. Untuk mempertahankan agar moral karyawan tetap tinggi, maka perusahaan harus membayar gaji dan reward karyawan  secara akurat dan tepat waktu. Penelitian ini bertujuan untuk mengetahui sistem penggajiandan reward  di Koperasi Al-Mahbub.Jenis penelitian ini    menggunakan penelitian kualitatif deskriptif dengan pendekatan studi kasus.Sumber data dalam penelitian ini data primer dan sekunder.Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Sedangkan dalam proses pengelolaan data dilakukan yaitu reduksi data, penyajian data dan verifikasi. Uji keabsahan data yang digunakan yaitu uji kredibilitas. Hasil penelitian menunjukkan bahwa (1) proses sistem penggajian dan reward di koperasi Al-mahbub sudah baik, yaitu dilakukan secara akurat dan tepat waktu.dimana pencatatan gajinya melalui aplikasi sehingga memudahkan dalam pencatatan. Pembayaran gaji langsung melalui rekening karyawan  secara non tunai setiap bulannya, hal ini dapat dikatakan metode pembayaran gajinya efektif.Sistem penggajian menurut Mulyadi terdiri dari Dokumen yang digunakan, Catatan akuntansi yang digunakan,Prosedur penggajian, dan fungsi yang digunakan dalam sistem penggajian juga sudah baik.(2) sistem penggajian dan reward di koperasi al-mahbub  sudah sesuai dengan aturan yang ada. Karena sistem penggajiannya menggunakan prinsip keadilan dan kebenaran.Dikatakan adil karena menilai berdasarkan kinerja karyawan, memperhatikan pada masa kerja, resiko kerja maupun beban kerja.Selain itu gaji juga di cek kebenaran ketelitian perhitungannya.Sistem penggajian dalam meningkatkan kinerja karyawan bahwa bukan hanya gaji yang memotivasi pegawai dalam meningkatkan kinerjanya, masih ada faktor lain yaitu diberikan reward setiap akhir tahun bagi pegawai teladan

    Ø§Ø£Ù„ÙØ¼Ø§Ù„ انكالييت اإلَجازيت ÙÙŠ ٔصايا نقًاٌ حكيى النبÙÙ‘ (دراست تحهيهيت تذأنيت ÙÙŠ سٕرة نقًاٌ األيت 21 - 19(

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    Pragmatic studies have an important role in language learning, as it is seen as the study of the useof language in communicative contexts such as recognizing communicated messages or speech actsthat are being spoken. One of the main topics in pragmatic studies is speech act. Speech act is apragmatic feature that connects actions with the language used. In other words, speech act theoryattempts to explain how speakers use language to achieve the goal of action and how speechpartners infer their intended meaning so as to shape what is said (Altikriti, 2011). This study aimsto describe the form of illocutionary speech acts on Luqman’s educational testament for his son .This research is a type of qualitative description research. The data source in this study is theutterances uttered by Luqman verses 12-19 contain the story of Luqman and the speech spoken byLuqman to his son.. Based on data analysis, the conclusion can be drawn. that the forms ofillocutionary speech acts found were directive, declarative, expressive, and assertive.Keywords : pragmatics, speech act, illocutionary, Luqman verses (12-1

    Tinjauan Hukum Islam Terhadap Perkawinan Melalui Video Call

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    Abstract   There is a difference of opinion among scholars regarding the law of marriage through video calls, namely according to the Hanafi madhhab it is valid while according to Syafi'iyah it is not valid. In the Hanafiyah school, one majlis is defined as the person who makes the contract can communicate directly and can carry out the contract at the same time. So any media can be used as long as it can connect the two parties without any manipulation. Meanwhile, according to Syafiiyyah, it is stated that one majlis is gathering in one place and time, marriage can be valid if all parties involved in the procession of the marriage contract must physically gather in one majlis. However, in fiqh law there is a solution for holding marriages remotely, namely through representatives or wakalah contracts either through letters, messengers, telephones, internet networks, video calls or the like. Keyword : Hukum Islam, Perkawinan, Video Cal

    Quantum Learning Approach to Learning Quran During the Covid-19 Pandemic at SDIT LHI Yogyakarta

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    The Al-Quran learning process requires effective approaches and methods, especially during the Covid-19 pandemic. Of course, many problems will be faced in online learning that is not in line with expectations. The quantum learning approach is an alternative solution in learning the Qur'an online during a pandemic. This study aims to elaborate on the process of learning the Koran with a quantum learning approach. This research makes an essential contribution to the development of effective Al-Quran learning. This study uses a phenomenological approach with a type of field study that focuses on a quantum learning approach during the Covid-19 pandemic. The data sources of this research were obtained through in-depth interview techniques, participatory observation, and documentation which were processed using Miles and Huberman's interactive model. Based on the study of Al-Quran, learning using a quantum learning approach creates an active, innovative, and fun learning process. In the Al-Quran learning process, SDIT LHI applies seven stages of learning that are carried out systematically and coordinated, including opening, apperception, concept planting, understanding, skills or exercises, evaluation, and finally closing. The quantum learning approach plays a role in increasing the effectiveness of online Qur'an learning during the Covid-19 pandemic

    Distribution of Cash Waqf with Debt and Receivable Mechanisms Perspective of Islamic Law and Positive Law

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    Cash waqf has great potential as a source of productive waqf funds that aim to build the people's economy and improve the welfare of the community. Productive waqf is the waqf property used in production activities and the results are distributed according to the purpose of the waqf. Many productive waqf designs have been developed by several parties engaged in the Islamic economic sector, such as the distribution of cash waqf funds for the empowerment of small and medium enterprises (SME). As has been done by the Global Action Agency for Fast Responses in Madiun, in which the distribution of waqf funds is channeled to small and medium-sized enterprises owned by the community using a debit and credit mechanism. There are pros and cons to the design of productive waqf like this because according to some opinions, waqf funds can only be produced for the social interests of the people, not for personal use, besides that according to waqf regulations in force in Indonesia, waqf assets may not be sold, given away, used as collateral, and may not be used as collateral. transferred in the form of transfer of other things. Departing from the various problems that need to be reviewed and analyzed in-depth, the researchers used a qualitative descriptive method by describing the actual state of the phenomenon of the object under study and then comparing it with the existing theory. The first stage is to collect data regarding the management and distribution practices of Cash Waqf funds at the Global Action Agency for Aksi Cepat Tanggap Madiun. The second stage is managing the data that has been obtained, then the last stage, the data obtained is tested and analyzed according to Islamic law and waqf regulations in Indonesia, and then finds the results of the research. With the source of the data obtained from the ACT Institution and the party receiving the funds used for the source and SME. The purpose of this study was to find out the practice of managing and distributing cash waqf funds at the Global Aksi Cepat Tanggap Madiun Institute and to determine their compliance with Islamic law and waqf regulations that apply in Indonesia

    Rekonstruksi Makna Ulama dalam Realitas Sosial Masyarakat Indonesia

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    For the Muslim community, ulama are central figures in ubudiyah and social affairs. Therefore, in the social life of Indonesian society, ulama get a previllage that is not owned by ordinary people. In older references, scholars are known by two termonologies; Scholars of Salaf and Khalaf. While in the context of Indonesian society, ulama are often identified with kiai who own or nurture pesantren. However, over time, in Indonesia many more varied terms of ulama have emerged; Spiritual scholars, campus scholars, pesantren scholars, advocate scholars, political scholars, and not to mention also those who have recently been discussed, namely women scholars. The emergence of highly varied clerical terminology indicates a new, broader reinterpretation in the development of a more dynamic Indonesian Muslim Society. This research is a library research that examines the development of the meaning of scholars through literature search. In the conclusion of this study, it is explained that ulama or kiai is a person who has spiritual and scientific depth (religious or general) that is integrated with noble morals that can be exemplified, and cares about the problems experienced by the ummah. Therefore, the formulation of ulama is not only addressed to those who own or nurture pesantren, but also addressed to ulama who are often found in the realm of academics, social movements, and politics.  Keywords: Contemporary Ulama, Indonesian SocietyÂ

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