1,720,960 research outputs found
EFEKTIVITAS PEMANFAATAN SIMANTAP P2S3 DALAM PENGELOLAAN KEUANGAN SANTRI SALAFIYAH SYAFI\u27IYAH SUKOREJO: PENDEKATAN BERBASIS KONSUMEN
Full text linkOne of the 17 goals of sustainable development is infrastructure innovation for all social structures of society, including the education sector. Pondok Pesantren Salafiyah Syafi\u27iyah Sukorejo Situbondo as a stakeholder of the SDGs has attempted to launch a new innovation in conducting education fee transactions known as Sistem Manajemen Uang Tahunan Pondok Pesantren (SIMANTAP) or the Annual Islamic Boarding School Money Management System. Based on the theory of the technology accepted model, perceived convenience and perceived usefulness affect the acceptability of a technological innovation. This study aims to measure the effectiveness of the use of SIMANTAP in the financial management of the students of Salafiyah Syafi\u27iyah Sukorejo Situbondo from a consumer perspective. Data was collected through a closed questionnaire from 50 santri guardians who were present or attend at the commemoration of the Prophet Muhammad\u27s birthday. Then the data obtained will be analyzed descriptively. The seven dimensions used in this study resulted that the ratio of voluntary effectiveness reached 80.5%, complexity reached 48.5%, trial reached 78%, impression reached 75.5%, job relevance reached 85.5%, attitude towards work reached 76% and accessibility reached 83%
Analisis Kinerja Keuangan Perusahaan Menggunakan Metode Economic Value Added (EVA) (Studi pada Perusahaan Kemasan dan Plastik yang Terdaftar di BEI pada Tahun 2023)
Full text linkAnalisis kinerja keuangan perusahaan menggunakan Metode Economic Value Added (EVA) dapat memudahkan pengukuran Tingkat pengembalian investasi dan menggambarkan kondisi perusahaan dari tahun ke tahun. EVA merupakan laporan pendukung untuk melengkapi laporan keuangan perusahaan guna untuk menambah informasi sebagai bahan pertimbangan dalam pengambilan Keputusan yang baik untuk perusahaan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan Kemasan dan Plastik yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Economic Value Added (EVA) melalui analisis Net Operating After Tax, Invested Capital, Weight Average Cost of Capital dan Capital Charges. Data yang digunakan yaitu pada tahun 2023.Jenis penelitian yang digunakan adalah penelitian deskriptif didasarkan pada pendekatan kuantitatif, dengan menggunakan pengumpulan data tentang laporan keuangan perusahaan. Dan populasi pada penelitian ini yaitu seluruh perusahaan kemasan dan plastik yang terdaftar di Bursa efek Indonesia (BEI), teknik pengambilan sampel menggunakan Purposive sampling, sehingga diperoleh 6 perusahaan sebagai sampel.Hasil dari penelitian ini menunjukkan bahwa Analisis kinerja keuangan pada perusahaan kemasan dan plastik yang terdaftar di BEI tahun 2023 dengan metode EVA menunjukkan nilai rata-rata -Rp. 1.048.712.299.487 atau EVA < 0 atau Negatif artinya dari ke 6 perusahaan tersebut tidak mempunyai nilai tambah ekonomisnya
Analisis Implementasi Pelaporan Keuangan Tentang Zakat, Infak Dan Sedekah Sesuai Dengan PSAK 109 (Studi Kasus Pada Masjid Nurul Huda Desa Seletreng Kecamatan Kapongan Kabupaten Situbondo)
Full text linkThe rise of accounting practices that are based on PSAK and have been applied to financial statements in various entities in Indonesia, both state and religious entities. However, cases of embezzlement of mosque funds allegedly triggered by the absence of accountability elements in its financial statements, which raises its own concerns for the community or parties related to the process of development and construction of mosques.
This study aims to describe the application of financial statements zakat, infaq and alms in Nurul Huda mosque Seletreng, in order to know about how the form of financial statements recorded by Nurul Huda mosque, as well as analyzing the suitability of financial statements zakat, infaq and alms with PSAK 109
This descriptive qualitative research aims to describe or describe certain conditions and symptoms that occur in the Financial Statements of Nurul Huda mosque. Data collection techniques in the form of observation, interviews, and documentation. Then the data processing and analysis techniques are carried out with three stages, namely data reduction, data presentation and data verification or conclusion.
The result of this study is that the financial statements of zakat, infaq and alms provided by the Nurul Huda mosque are not in accordance with those exemplified by PSAK 109 in recognition, measurement, presentation and disclosure. Because it is supposed to standardize the financial statements of zakat, infaq and alms in accordance with PSAK 109 consists of five components of financial statements, namely statements of financial position, changes in fund statements, assets under management, cash flow statements and financial statements
Transparansi Pengelolaan Dana Desa Dalam Perspektif Akuntansi (Studi Kasus di Kantor Desa Pegayaman Kecamatan Sukasada Kabupaten Buleleng Bali)
Full text linkDana desa merupakan dana yang diluncurkan oleh pemerintah pusat/daerah yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang digunakan dalam penyelenggaraan pemerintah, pembinaan, pembangunan dan pemberdayaan masyarakat. Dalam pengelolaan dana desa sesuai dengan Permendagri Nomor 20 Tahun 2018 yaitu tahap perencanaan, tahap pelaksanaan, tahap penatausahaan, tahap pelaporan dan tahap pertanggungjawaban. Dalam Permendagri Nomor 20 Tahun 2018 dalam proses pengelolaan terdapat asas transparansi yang merupakan proses keterbukaan informasi tentang pengelolaan dana desa terhadap pemerintah dan masyarakat. Penelitian ini bertujuan untuk memberikan keterbukaan dalam proses pengelolaan dana desa dan proses dari pengelolaan dana desa sesuai dengan perspektif Akuntansi Syari’ah. Transparansi dalam pengelolaan dana desa dalam perspektif Akuntansi Syari’ah terdapat indikator yang harus dipenuhi yaitu Shiddiq (kebenaran), Amanah (tanggungjawab), Fathonah (cerdas dan bijaksana), dan Tabligh (menyampaiakan).
Penelitian ini mengggunakan jenis penelitan Kualitatif. Data yang diperoleh melalui observasi, wawancara secara semi struktur dan dokumentasi. Kemudian, data yang diperoleh melalui tiga tahap yakni data reduction (reduksi data), data display (display data), conclusion drawing/verification (simpulan dan verifikasi). Keabsahan data dilakukan dengan uju kreadibilitas yang didalamnya menggunakan teknik keabsahan triangulasi yang terdiri dari triangulasi teknik, triangulasi sumber dan triangulasi waktu.
Hasil penelitian ini menunjukkan bahwa pemerintah Desa Pegayaman telah melakukan proses pengelolaan dana desa belum sepenuhnya sesuai dengan pedoman dasar dalam pengelolaan dana desa, yakni Permendagri Nomor 20 Tahun 2018 karena yang menjadi tidak sesuai dengan pedoman terletak pada tahap pertanggungjawaban yang seharusnya dilakukan oelah Kepala Desa namun pemerintah Desa Pegayaman, Sekretaris Desa yang melakukannya. Dan pada transparansi belum sepenuhnya sesuai dengan indikator transparansi yang terdapat pada amanah (tanggungjawab) dan tabligh (komunikatif) namun pada shiddiq (kebenaran) dan fathonah (cerdas dan bijaksana) telah sesuai dengan indikator dalam tranparansi
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT SANTRI MELANJUTKAN STUDI DI UNIVERSITAS IBRAHIMY: PENDEKATAN MIXED MTHOD
Full text linkThe disparity in the number of students at each university is not always evenly distributed. The difference is quite large. It is recorded that some universities can accept tens of thousands of students per year. In addition, there are also universities that only accept hundreds of students per year. Many factors cause this high disparity. This research tries to examine the factors that influence students’ interest in continuing their studies at Universitas Ibrahimy Sukorejo Situbondo. The research method applied was a mixed method with a sample of 236 final year students from schools under the auspices of Salafiyah Syafi’iyah Sukorejo Situbondo Islamic Boarding School. The results show that higher education accreditation status and parental support have a significant positive effect on students’ interest in continuing their studies at Universitas Ibrahimy. In addition, facilities and infrastructure influence students’ interest in continuing studies but have a negative coefficient. Another dimension, namely the amount of education costs, has no effect on students’ interest in continuing studies. The researcher recommends to future researchers to increase the number of samples and dimension, such as geographic distance, opportunities for acceptance and cost of living as well as other dimensions that are considered to be related to students’ interest in continuing studies so that the research results obtained are more comprehensive
PERAN PEMERINTAH DALAM MENJAGA STABILITAS HARGA BAHAN POKOK DI PASAR INDUK BONDOWOSO DALAM PERSPEKTIF EKONOMI ISLAM
Full text linkPrice fluctuations of basic commodities are a classic issue in the regional economy that can affect people\u27s purchasing power. This study aims to analyze the role of the Cooperatives, Industry, and Trade Office (Diskoperindag) of Bondowoso Regency in maintaining price stability of basic commodities in the market, as well as to identify supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The results show that Diskoperindag acts as a facilitator for the distribution of basic commodities, an operator of market operations, and a trade supervisor, but does not have the authority in price setting, taxes, and subsidies. In the perspective of Islamic economics, the role of Diskoperindag is similar to the function of al-ḥisbah, which is to ensure price affordability and fairness in market transactions. This research recommends strengthening the synergy between the Department of Cooperatives, Industry and Trade and central agencies to optimize price stabilization comprehensively and sustainably
Analisis Laporan Keuangan Pondok Pesantren Darul Mukhlishin Panggung Sampang Berdasarkan Pedoman Akuntansi Pesantren
Full text linkPondok pesantren merupakan organisasi nirlaba, dimana didalamnya terdapat suatu entitas yang memiliki kewajiban untuk memberikan informasi tentang pelaporan. Pelaporan yang baik adalah suatu hal yang paling penting dalam proses peningkatan tatakelola suatu lembaga, Sehingga dapat meningkatkan kepercayaan dari seluruh penyumbang dana serta stakeholder yang diharapkan dapat mendukung pengembangan program pesantren. dengan itu BI bekerjasama dengan IAI untuk menerbitkan Pedoman Akuntansi Pesantren. Penelitian ini bertujuan untuk mengetahui laporan keuangan pada Pondok Pesantren Darul Mukhlishin Panggung Sampang berdasarkan pedoman akuntansi pesantren. Penelitian bersifat kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukan bahwa PP. Darul Mukhlishin Panggung Sampang belum menerapkan pedoman akuntansi pesanren. Peneliti menerapkan pedoman akuntansi pesantren dalam pembuatan laporan keuangan pondok pesantren berdasarkan pedoman akuntansi pesantren
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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