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Get PDFInternalization of Faith Educational Value in the Humanistic Perspective Riko Animation Series
Get PDFFaith is the foundation of a building in Islam, someone who has strong faith will carry out worship in an orderly manner, have noble morals and behave well. To form a pious human personality, education is needed on the basis of faith. Strong faith will become a stronghold for unwanted values to be internalized. Faith education can be instilled through technology such as film. Among the films that can be used as learning media is Riko The Series, which is produced by Garis Ten Corporation.This study attempts to describe and analyze the film Riko the Series in internalizing the value of faith in Allah SWT and a humanistic view of the value of faith in Allah SWT in the film Riko the Series. This study uses a type of research library research by using the semiotic analysis technique of Roland Barthes theory. The results of the study show that: 1) The value of faith in Allah SWT contained in the Riko The Series film is grouped into three, namely: the value of doing good and compassion, the value of forgiveness, and the value of muhasabah which is pursued through several sequential and systematic stages, namely the stage transformation, transaction stage, and transinternalization stage which generally uses the advice method, the exemplary method, the habituation method, and the targhib method
Exploring the Effectiveness of Graphic Organizers on EFL Learners’ Writing Performance Across Different Learning Style Preference and Gender at Higher Education
Get PDFThe research investigated the interaction effect amongst types of writing strategy (x1), learning styles (x2), and gender (x3) on writing accuracy (y) at Islamic University Students. The 70 participants consisted of three groups based on types of writing strategy: free writing (n= 34) versus graphic organizers (n=36); types of learning styles : visual (n=22) versus auditory (n=26) versus kinesthetic (n=22); and gender (x3): male (32), female (38). A three-way ANOVA test was applied in the investigation. The study revealed that an interaction effect occurred amongst three variables on average of writing accuracy at F (2, 69) =3.34, p=0.02, eta 0.10. Then, the interaction effect also occurred between writing strategy and learning styles at F (2, 69) =7.40, p=0.01; and between learning styles and gender at F (2, 69) =6.56, p=0.03. On the contrary, the interaction effect did not occur between writing strategy and gender at F (1, 69) =1.79, p=0.19. Further investigation is needed to validate the finding
Memorizing Hadith at Sabilarrasyad Islamic Boarding School
Get PDFThe implementation of hadith memorization programs at this time is very rare, operationally it is the duty and obligation for Muslims to always maintain and maintain
them, one of which is by memorizing them. But in modern times, there are still few Muslims who want to memorize hadith. One of the educational institutions that implements hadith memorization programs for students is at the Sabilarrasyad Islamic Boarding School. The implementation of the hadith memorization program at the Sabilarrasyad Islamic Boarding School has gone well, this is evidenced by the
graduation and memorization books that prove the memorization results of the santri/santriwati. This study uses descriptive qualitative in this study so that researchers can know and describe what is happening in the field more clearly and in detail so that as much data as possible can be collected regarding the implementation of the hadith memorization program at the Sabilarrasyad Pulang Pisau Islamic Boarding School
Metodologi Penetapan Hukum Islam Ushul Fiqh Praktis (1)
Get PDFBuku yang ada di tangan pembaca ini merupakan sebuah buku referensi yang menjelaskan ushul fiqh dengan bahasa yang sesederhana mungkin tetapi tujuannya agar ilmu ini lebih membumi dan mudah dipahami oleh kalangan umum bahkan kalangan khusus yang lagi memfokuskan pada dunia metodologi penetapan hukum Islam
Pengendalian Internal Sistem Informasi Akuntansi Penggajian Di Badan Kerja Sama Antar Desa Kecamatan Cempaga, Kotawaringin Timur
No full textPenggajian yang ditetapkan oleh BKAD sebesar 65% dari pendapatan, hal ini merupakan aktivitas paling besar diantara yang lain, serta terjadinya ketidaksesuaian fungsi oleh BKAD terhadap sistem informasi akuntansi, sehingga perlu adanya pengendalian internal untuk menanggulangi hal ini. Tujuan penelitian ini adalah 1) menganalisis penerapan sistem informasi akuntansi yang ada di BKAD Kecamatan Cempaga, Kotawaringin Timur. 2) menganalisis keefektifan pengendalian internal sistem informasi akuntansi penggajian yang diterapkan oleh BKAD Kecamatan Cempaga, Kotawaringin Timur.
Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan jenis studi kasus. Subjek penelitian ini adalah Ketua Pengurus Harian BKAD Kecamatan Cempaga. Selain itu, ada pula informan seperti: Ketua, Bendahara dan Sekretaris staf di BKAD. Teknik pengumpulan data observasi nonpartisipan, wawancara semiterstruktur, dan dokumentasi. Teknik pengabsahan data menggunakan triangulasi sumber data. Teknik analisis data dilakukan dengan cara pengumpulan data, reduksi data, penyajian data, dan menarik kesimpulan.
Hasil penelitian ini menunjukkan bahwa 1) sistem informasi akuntansi penggajian di BKAD cukup lemah, hal ini disebabkan oleh terdapat perangkapan tugas seperti fungsi pembuatan daftar gaji, fungsi akuntansi dan fungsi keuangan. Kemudian, fungsi kepegawaian dan fungsi pencatatan waktu belum dijalankan dengan efisien. Beberapa dokumen juga belum ditemukan, seperti dokumen perubahan gaji, dan dokumen kartu jam hadir. 2) pengendalian internal sistem informasi akuntansi penggajian yang diterapkan oleh BKAD pada penilaian risiko, informasi dan komunikasi, dan pengawasan telah dijalankan dengan baik. Sedangkan pada lingkungan pengendalian gagal diterapkan, karena bersifat bebas terkendali, selain itu pada aktivitas pengendalian masih belum memisahkan tugas secara jelas. Penggajian pada BKAD sebesar 65% sebagai batasan interval oleh BKAD juga kurang sesuai, disebabkan oleh terjadi kekeliruan dalam alur penggajian, karena yang diterapkan hanya sebesar 62% dari pendapatan.
Abstract
The payroll set by BKAD is 65% of income, this is the largest activity among the others, and there is a mismatch of functions between BKAD and the accounting information system, so there is a need for internal control to overcome this. The aims of this study were: 1) to analyze the application of accounting information systems in BKAD Cempaga District, East Kotawaringin. 2) analyze the effectiveness of the internal control of the payroll accounting information system implemented by BKAD Cempaga District, East Kotawaringin.
This research uses a descriptive qualitative research method with a case study type. The subject of this research is the chairman of the daily board of BKAD Cempaga District. Apart from that, there were also informants such as the chairman, treasurer, and secretary of staff at BKAD. Data collection techniques include non-participant observation, semi-structured interviews, and documentation. The data validation technique uses data source triangulation. Data analysis techniques are carried out by collecting data, reducing data, presenting data, and drawing conclusions.
The results of this study indicate that: 1) the payroll accounting information system at BKAD is quite weak, this is caused by the presence of multiple tasks such as the function of making payroll, accounting and financial functions. Then, the staffing function and the time recording function have not been carried out efficiently. Some of the documents have also not been found, such as salary change documents and attendance card documents. 2) The internal control of the payroll accounting information system implemented by BKAD on risk assessment, information and communication, and supervision has been carried out properly. Whereas in the control environment, it fails to apply, because it is freely controlled, and besides that, the control activities still do not separate tasks. Payroll at BKAD of 65% as an interval limit by BKAD is also inappropriate, caused by an error in the payroll flow, because what is applied is only 62% of income
Efektivitas Pencatatan Laporan Keuangan Berbasis Aplikasi Kasir Pintar Pada Umkm Borneo Queen Di Palangkaraya (Berdasarkan Sak Emkm)
No full textAbstrak
Perkembangan Usaha Kecil Mikro dan Menengah (UMKM) memiliki potensi yang besar dalam meningkatkan taraf hidup rakyat banyak. Hal ini dibuktikan dengan keberadaan UMKM yang telah mencerminkan wujud nyata kehidupan sosial dan ekonomi bagian terbesar dari rakyat Indonesia. Meski prospek UMKM cukup baik, namun pada kenyataannya masih banyak usaha kecil menengah yang harus berhenti berproduksi karena belum memperhitungkan keuntungan dan biaya secara jelas dari awal menjalankan usaha. Hal ini terjadi karena belum adanya pengelolaan pelaporan keuangan yang baik pada usaha kecil menengah sehingga para pemilik UMKM belum bisa menyusun bentuk-bentuk pelaporan keuangan sesuai dengan standar akuntansi.
Penelitian ini bertujuan untuk mengetahui efektivitas pencatatan laporan keuangan oleh UMKM Borneo Queen dengan bantuan aplikasi kasir pintar, Penelitian ini menggunakan pendekatan metode kualitatif deskripsi dengan Teknik pengumpulan data atau informasi dengan observasi, wawancara, dan dokumentasi.
Hasil penelitian ini menunjukkan penggunaan Aplikasi Kasir pintar masih belum maksimal, hal ini disebabkan pengelola kurang memahami dan tidak menguasai fitur pada aplikasi tersebut dan pencatatan laporan keuangan yang diterapkan pada UMKM Borneo Queen masih belum memenuhi standar akuntansi SAK EMKM, karena pencatatan masih sangat sederhana sehingga informasi yang diperoleh dari catatan yang dibuat belum dapat sepenuhnya mendukung untuk pengambilan keputusan.
Abstract
The development of Small, Micro and Medium Enterprises (MSMEs) has great potential in improving the standard of living of many people. This is evidenced by the existence of MSMEs which have reflected the real form of the social and economic life of the largest part of the Indonesian people. Even though the prospects for MSMEs are quite good, in reality there are still many small and medium enterprises that have to stop producing because they have not clearly calculated the benefits and costs from the start of running the business. This happens because there is no proper management of financial reporting in small and medium enterprises so that MSME owners have not been able to compile forms of financial reporting in accordance with accounting standards.
This study aims to determine the effectiveness of recording financial reports by Borneo Queen SMEs with the help of a smart cashier application. This study uses a qualitative description method approach with data or information collection techniques by observation, interviews, and documentation.
The results of this study indicate that the use of the Smart Cashier Application is still not optimal, this is because the manager does not understand and does not master the features of the application and the recording of financial reports applied to Borneo Queen SMEs still does not meet SAK EMKM accounting standards, because recording is still very simple so that information obtained from the records that are made cannot fully support decision making
Analisis Realisasi Anggaran Pendapatan Dan Belanja Desa (Apbdes) Pada Masa Pandemi Covid-19 Di Kantor Desa Bagendang Hilir Kabupaten Kotawaringin Timur
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Penelitian ini bertujuan untuk menganalisis realisasi Anggaran Pendapatan dan Belanja Desa (APBDes) serta transparansi di Kantor Desa Bagendang Hilir pada masa pandemi covid-19. Objek penelitian ini adalah Anggaran Pendapatan dan Belanja Desa (APBDes) di Kantor Desa Bagendang Hilir. Pengujian dilakukan dengan melihat fakta-fakta mengenai perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, dan transparansi pada masa pandemi Covid-19. Penelitian ini menggunakan metode kualitatif. Jenis pengumpulan data yang digunakan yaitu observasi, dokumentasi, dan mewawancarai Kepala Desa, Sekretaris Desa, dan Masyarakat.
Hasil penelitian menunjukkan bahwa pengelolaan realisasi Anggaran Pendapatan dan Belanja Desa (APBDes) pada masa pandemi Covid-19 di Kantor Desa Bagendang Hilir berdasarkan Peraturan Menteri dalam Negeri Republik Indonesia Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa telah dijalankan berdasarkan 5 prinsip yaitu prinsip perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban.
Adapun untuk prinsip transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Kantor Desa Bagendang Hilir sudah baik dan bisa dikategorikan sebagai pemerintahan yang baik (Good Governance). Hal ini sesuai dengan asas pengelolaan keuangan desa, yaitu keuangan Desa dikelola berdasarkan asas transparan, akuntabel, partisipatif serta dilakukan dengan tertib dan disiplin anggaran. Transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) sudah baik, ini dapat dilihat dengan melibatkan beberapa pihak seperti masyarakat dan lainnya dalam pelaksanaan kegiatan pemerintah, adanya pembangunan infrastruktur desa, dipajangnya pengumuman penggunaan dana Anggaran Pendapatan dan Belanja Desa (APBDes) melalui baliho di dinding Kantor Desa dan aula, selain itu pembuatan laporannya menggunakan aplikasi dan berbasis online.
Abstract
This study aims to analyze the realization of the Village Revenue and Expenditure Budget and transparency at the Bagendang Hilir Village Office during the covid-19 pandemic. The object of this research is the the Village Revenue and Expenditure Budget at the Bagendang Hilir Village Office. Testing was carried out by looking at fact regarding planning, implementation, administration, reporting, accountability, and transparency during the covid-19 pandemic. This study uses a qualitative method-field. The type of data collection used was documentation and interviewing the Village Head, Village Secretary, and the Community.
The research results show that the management of the realization of the Village Revenue and Expenditure Budget during the covid-19 pandemic at the Bagendang Hilir Village Office based on the Regulation of the Minister of Home Affairs of the Refublic of Indonesia Number 20 of 2018 concerning Village Financial Management based on 5 principles, namely planning, implementation, administration, reporting, and accountability have fulfilled the principle.
As for the principle of transparency in the management of the Village Revenue and Expenditure Budget at the Bagendang Hilir Village Offiice, it is good and can be categorized as good governance. This is in accordance with the principles of village financial management, namely that village finances are managed based on the prinsciples of transparency, accountability, participation and are carried out in an orderly and budgetary manner. Transparency in the management of the Village Revenue and Expenditure Budget is good, this can be seen by involving several parties such as the community and others in implementing government activities, the development of village infrastructure, the display of announcements about the use of Village Revenue and Expenditure Budget funds via billboards on the walls of the Village Office and the hall, apart from that the refort preparation uses an application and is online based