83 research outputs found

    Analisis Penerapan Akuntansi Pada Madrasah Diniyah Awaliyah Al - Ikhwan Yayasan Masjid Al - Ikhwan Di Pekanbaru

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    Madrasah Diniyah Awaliyah Al - Ikhwan The Pekanbaru Al - Ikhwan Mosque Foundation is an organization in the education sector that can provide the community with religious education services and Islamic insight. In accordance with the Generally Accepted Accounting Principles, this study also aims to adjust and find out whether Madrasah Diniyah Awaliyah Al - Ikhwan Masjid Al - Ikhwan Pekanbaru Foundation is in accordance with these principles. Primary data as well as secondary data in this study are used in data collection. Information in the form of reports which are then rearranged with the applicable accounting. Secondary data such as deed of incorporation, financial reports, structure in the organization. Interview and documentation are techniques in this study in data collection. Qualitat ive descriptive analysis method is a data analysis technique in this study. The results of the research conducted by the author of Madrasah Diniyah Awaliyah Al - Ikhwan, as well as the results show that Madrasah Diniyah Awaliyah Al - Ikhwan does not supervise journals, ledgers, no trial balance, no adjusting journal, trial balance after adjustments, and depreciation of fixed assets on equipment and buildings. Based on the research conducted by the author, Madrasah Diniyah Awaliyah Al - Ikhwan in Pekanbaru uses in appropriate general accounting principles

    Kosmologi Ikhwan al-Shafa’

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    This article is an attempt to examine and restructurize Ikhwan al-Shafa’s cosmological views. People’s perception of nature developing in the 10th century was that the nature was viewed in a more holistic approach. Nature is perceived as spiritualmetaphysic and material entity. This kind of approach is relevant to the current context after for centuries modern science, especially modern cosmological concept, has neglected spiritual-metaphysical dimension of the nature, and has only recognized the physical-material dimension of the nature. Therefore, over centuries teh meaning of nature has been reduced and this has led to inappropriate treatment toward nature. The author argues that the current perception of nature which neglects spiritual dimension has led to global environment crisis. Therefore, the holistic Ikhwan al-Shafa’s cosmological perspective is worth and relevant to current needs of humankind. Kata Kunci: Ikhwan al-Shafa’, cosmology, spiritual structure, material structure, universal active intellect

    Islamic eco-cosmology in Ikhwan al-Safa’s view

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    This research aims to describe the root cause of ecological crisis happening atthe moment in terms of the cosmological-metaphysical views, by doing researchon the thoughts of a classical Muslim philosophical scientist group in 10th centuryAD called Ikhwan al-Safa’. To the author, Ikhwan al-Safa’ has a clear idea inviewing the universe holistically and intact as it is. Actually, this non-reductiveview was the typical main feature of medieval Islamic classical thought. However,the main reason of choosing the works of Ikhwan al-Safa’, especially their magnumopus Rasa>’il Ikhwa>n al-S{afa’> , in the research is that Ikhwan al-Safa’ has puta lot of attention on the “wisdom of universe” in the ontological and epistemologicalstructure of knowledge that were developed in their work. With the mainconcepts such Love of Universe and Soul of Universe, Ikhwan al-Safa’ have givena holistic vision about the wisdom of the universe and the wisdom of the environmentitself.Pengkajian dalam artikel ini bertujuan untuk menguraikan akar masalah terjadinyakrisis ekologi yang terjadi saat ini dengan berangkat dari titik pijak berdasarkanperspektif kosmologis-metafisik. Yakni dengan melakukan penelitian terhadappemikiran kosmologi kelompok keilmuan-filosofis muslim klasik abad ke-10 Myang bernama Ikhwan al-Safa’. Bagi penulis, Ikhwan al-Safa’ memiliki pemikiranyang jernih dalam melihat alam semesta. Yakni melihat alam secara holistik dan utuh sebagaimana adanya. Sebenarnya pandangan khas yang non-reduktif inimenjadi ciri utama pemikiran klasik Islam abad pertengahan. Namun pemilihanpenelitian terhadap pemikiran Ikhwan al-Safa’ –terutama dalam karya magnumopusnyaRasa>’il Ikhwa>n al-S{afa>’ ini, lebih disebabkan karena kelompok ini bagipenulis, telah menaruh perhatian yang sangat kuat terhadap “kearifan alam”dalam struktur ontologis dan epistemologis keilmuan yang dikembangkan dalamkarya mereka. Dengan menguraikan beberapa konsep utama dalam kosmologiIkhwan al-Safa’, seperti alam sebagai sebuah kesatuan, jiwa semesta, dan cintasemesta, kita akan melihat bagaimana Ikhwan al-Safa’ memberikan sebuah visiholistik mengenai kearifan alam semesta dan kearifan lingkungan itu sendiri

    FUNGSI MANAJEMEN PELAYANAN HAJI DAN UMRAH DI KBIH-U AL-IKHWAN BANDAR LAMPUNG

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    ABSTRAK Peran KBIH-U sangat membantu pemerintah dalam hal membimbing akan pengetahuan tentang pelaksanaan haji dan juga umrah, maka dengan itu KBIH-U harus mampu menerapkan fungsi manajemen yang berbasis mutu pelayanan. Untuk itu penulis mencoba mangungkapkan permasalahan yang terjadi di KBIH-U secara umum. Namun, untuk menfokuskan penulis mengambil dua permasalahan untuk dapat menghasilkan sebuah penelitian yang bernilai fungsi manajemen pelayanan haji dan umrah di KBIH-U Al-ikhwan Bandar Lampung, faktor pendukung dan penghambat fungsi manajemen pelayanan haji dan umrah di KBIH-U Al-ikhwan. Metode penelitian tersebut dibahas melalui studi lapangan dengan meneliti fungsi manajemen pelayanan yang diambil dari KBIHU Al-ikhwan. Adapun permasalahan peneliti yaitu metode yang digunakan adalah pendekatan deskriptif kualitatif yang menganalisa dengan pendekatan fungsi manajemen. Adapun metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Berdasarkan temuan peneliti yaitu fungsi manajemen pelayanan haji dengan menerapkan perencanaan, pengorganisasian, pelaksanaan dan evaluasi. Adapun faktor penghambat dan pendukung di KBIHU Al ikhwan. Adapun kesimpulannya KBIHU Al-ikhwan Bandar Lampung menerapkan fungsi manajemen yang baik sehingga dalam memberikan pelayanan haji dan umrah dengan baik dan optimal, hal itu dapat membantu meninjau faktor penghambat dan pendukung yang ada di KBIHU Al-ikhwan sehingga tidak mengganggu kinerja pelayanan. ABSTRACT The role of KBIH-U is very helpful for the government in terms of guiding knowledge about the implementation of the hajj and umrah, therefore KBIH-U must be able to implement a management function based on service quality. For that, the author tries to reveal the problems that occur in KBIH-U in general. However, to focus the author takes two problems to be able to produce a valuable study of the function of hajj and umrah service management at KBIH-U Al-ikhwan Bandar Lampung, supporting factors and inhibiting functions of hajj and umrah service management at KBIH-U Al-ikhwan. The research method is discussed through a field study by examining the service management function taken from KBIHU Al ikhwan. The researcher's problem is that the method used is a qualitative descriptive approach that analyzes with a management function approach. The data collection methods used are observation, interviews and documentation. Based on the researcher's findings, namely the function of Hajj service management by implementing planning, organizing, implementing and evaluating. There are inhibiting and supporting factors in KBIHU Al ikhwan. In conclusion, KBIHU Al-ikhwan Bandar Lampung implements good management functions so that in providing good and optimal Hajj and Umrah services, it can help review the inhibiting and supporting factors in KBIHU Al-ikhwan so as not to interfere with service performance

    Analisis Penerapan Akuntansi Pada Yayasan Pondok Pesanteren Alliful Ikhwan SAA Kecamatan Silangkitang Labuhan Batu Selatan Sumatra Utara

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    The purpose of this study was to determine whether accounting treatment finance applied to the Alliful Ikhwan SAA Education Foundation is appropriate with general acceptable accounting principles. This research will be conducted by the author of the Alliful Ikhwan SAA Foundation, which domiciled at Jl.Pandan Sari Silangkitang Kecamatan Labuhan Batu Selatan. In analyzing the data and information obtained, the writer will use descriptive method, i.e. data collected, grouped and compiled such that it can be compared with theories related to the discussion. Based on the results of research and discussion that has been discussed in the previous chapter, produced the following conclusions, including cycles the accounting at the Alliful Ikhwan Education Foundation is incomplete and not yet sequentially in accordance with applicable standards because of the Alliful Education Foundation The Brotherhood only recorded it in the General Cash book, Cash Receipts Journal and Cash Expenditures, but does not make a Ledger and Ledger Ledger, Adjustment Journal and Balance List. In terms of disclosure, the Foundation Alliful Ikhwan's education has not yet made a cash flow statement and notes on financial statements, and for the presentation of financial statements Education Foundation Alliful Ikhwan made two financial reports, namely the Activity Report and Financial Position Report. Alliful Ikhwan Education Foundation has fulfilled it regulations for making financial statements. But the financial report component which is made incomplete and does not meet the financial statement components according to PSAK 45, due to limited funds managed and human resources

    Penerapan Metode Heutagogi Untuk Meningkatkan Percaya Diri Siswa Kelas 5a MI Al-Ikhwan Pekanbaru

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    ABSTRACT APPLICATION OF HEUTAGOGY METHODS TO IMPROVE CONFIDENCE OF MI AL-IKHWAN'S CLASS 5A STUDENTS NEW PEKANBARU BY: HARDIANSYAH ZEIN 172410133 This research is related to the low level of students' self-confidence. Students' selfconfidence is a topical issue that needs to be addressed by teachers because it affects student learning development. Based on the background of the problem in this study, seeing the breadth of the scope of the problem in this study, it is necessary to identify ongoing research so that the discussion is more focused, the author can improve MI AL - IKHWAN Pekanbaru Persaudaraan ". From these problems, the question can be formulated whether the application of the Heutagogical method of this study can increase the self-confidence of the 5A grade students of MI AL-IKHWAN Pekanbaru. This study aims to determine the use of the Heutagogy method to increase the selfconfidence of grade 5A MI AL-IKHWAN Pekanbaru students. This type of research is class movement research. The topic is for grade 5A students and aims to apply the Heutagogical method to increase the self-confidence of grade 5A students at MI AlIKHWAN Pekanbaru. The sample of this study was taken from a class of 15 people. Based on the results of data processing and data analysis, there are criteria for classical completeness of 6.6% and minimum completeness of students' selfconfidence which is called sufficient. In the first cycle, classical completeness rose to 80%, and the minimum completeness criteria for students' self-confidence was in the good category

    UPAYA GURU MENGATASI KESULITAN MURID DALAM MEMBACA AL-QUR’AN DI TPQ AL-IKHWAN KEBUN CENGKEH DESA BATU MERAH KECAMATAN SIRIMAU KOTA AMBON

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    Abstract: The research entitled Teachers' Efforts to Overcome Student Difficulties in Reading the Qur'an at TPQ Al-Ikhwan Clove Gardens, Batu Merah Village, Sirimau District, Ambon City. The type of research used in this research is descriptive qualitative. In collecting data the author uses the method of observation, interviews, and documentation. Meanwhile, data analysis uses data reduction, and data presentation, and draws conclusions. The results showed that the teacher's efforts to overcome students' difficulties in reading the Qur'an at TPQ al-Ikhwan Kebun Cloves were, 1 by carrying out tadarus habituation, 2 by paying attention to students, 3 by motivating students. Then the supporting and inhibiting factors of students At TPQ al-Ikhwan Kebun Cloves, the supporting factors include: The existence of support from parents, the motivation of the teacher, and the existence of adequate facilities. slow. Keywords: Teacher Effort, Reading Difficulty, TPQ al-Ikhwan Abstrak: Penelitian yang berjudul Upaya  Guru  Mengatasi  Kesulitan  Murid  Dalam  Membaca  Al-Qur’an  Di  TPQ  Al-Ikhwan  Kebun  Cengkeh  Desa  Batu  Merah  Kecamatan  Sirimau  Kota  Ambon. Jenis penelitian yang  digunakan  dalam  penelitian  ini  adalah  deskriptif  kualitatif. Dalam  pengumpulan  data  penulis  menggunakan  metode  observasi,  wawancara,  dan  dokumentasi.  Sedangkan  analisis  data  menggunakan reduksi  data,  dan  penyajian  data,  dan  menarik  kesimpulan. Hasil  penelitian  menunjukan  bahwa  Upaya  guru  mengatasi  kesulitan  murid  dalam  membaca  al-Qur’an  di  TPQ  al-Ikhwan  Kebun  Cengkeh  adalah, 1 dengan  melaksanakan  pembiasaan  tadarus,  2  dengan  mencurahkan  perhatian  kepada  murid,   3 dengan  memberikan  motivasi  kepada   murid  Kemudian  Faktor  pendukung  dan  penghambat  murid  di  TPQ  al-Ikhwan  Kebun  Cengkeh,  faktor  pendukung  antara  lain:  Adanya  dukungan  dari  orangtua,  adanya  motivasi  dari  guru,  dan  adanya  fasilitas  yang  memadai,  Kemudian  faktor  penghambat  antara  lain:  Rasa  malas  yang  tertanam  dalam  murid  itu  sendiri, dan  daya  ingat  murid  yang  sangat  lambat. Kata kunci: Upaya  Guru,  Kesulitan  Membaca,  TPQ  al-Ikhwa

    MODERASI BERAGAMA DALAM NOVEL "KAMBING DAN HUJAN" KARYA MAHFUD IKHWAN

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    This study examines the form of religious moderation in the novel Kambing dan Hujan (KH) by Mahfud Ikhwan. This type of research is qualitative, which utilizes descriptive and analytical methods. The approach used is the sociology of literature which prioritizes literary texts as the study material. The results showed that the social setting of the novel KH includes people's living habits, traditions, and religious views. Meanwhile, the author's social background includes the place of birth, residence, and profession that influenced the publication of the novel KH. The social setting of the novel depicts an extreme and fanatical society in religion. However, there is also a picture of people who view everything as normal, not excessive, moderate, and do not feel superior to other parties on the opposite side. From the author's social background, it can be seen that Mahfud Ikhwan as a writer positions himself as a neutral party. Although the novel KH has a big theme, namely about two very important differences in ideology, opinions, and worship practices between NU and Muhammadiyah, the author is able to reach the two largest Islamic organizations in Indonesia's point of view by being in the middle of the two.Keywords: Sociology of Literature, Religious Moderation, The Novel Kambing dan Hujan.

    MANAJEMEN STRATEGI DALAM PELAYANAN CALON JAMAAH HAJI DAN UMRAH PADA KELOMPOK BIMBINGAN IBADAH HAJI DAN UMRAH (KBIHU) AL- IKHWAN KOTA BANDAR LAMPUNG

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    ABSTRAK Peranan KBIHU sangat membantu pemerintah dalam hal bimbingan akan pengetahuan apa saja yang harus dilakukan seorang jama'ah ketika melaksanakan ibadah haji. Maka KBIHU harus mempunyai dan mampu menerapkan manajemen yang berbasis mutu pelayanan, akhir-akhir ini banyak dijumpai KBIHU-KBIHU yang bermunculan dan bahkan menjamur di tengah masyarakat, akan tetapi tidak diimbangi dan didukung dengan SDM yang handal sehingga menimbulkan berbagai masalah. Untuk itu penulis mencoba mengungkapkan permasalahan apa saja yang sebetulnya terjadi di KBIHU secara umum. Namun untuk lebih fokus penulis mengambil dua permasalahan agar dapat menghasilkan sebuah penelitian yang bernilai guna. Manajemen Strategi pelayanan calon jama'ah haji pada KBIHU Al-Ikhwan. Faktor pendukung dan penghambat Manajemen Strategi Pelayanan calon jama'ah haji pada KBIH Al-Ikhwan. Metode penelitian tersebut dibahas melalui studi lapangan yang akan meneliti dinamika manajemen pelayanan permasalahan yang di ambil di KBIHU Al-Ikhwan. Adapun permasalahan penelitian meliputi metode yang digunakan adalah pendekatan deskriptif kualitatif yang menganalisis dengan pendekatan manajemen. Adapun metode pengumpulan data yang digunakan yaitu motode observasi, wawancara, dan dokumentasi. Dengan jumbah Populasi yang dimaksut disini adalah para pengurus, pembimbing jamaah haji dan karyawan KBIHU Al-Ikhwan Bandar Lampung yang berjumlah 32 orang. Adapun yang menjadi sampel adalah: ketua Yayasan, Hi. Ir. A. Ikhwan Hakim, ketua KBIHU Hj. Ir. Anisah, Administrasi dan Keuangan Ibu Erlinawati, 2 orang pembimbing jamaah, dan 4 orang jamaah yang telah menggunakan jasa KBIH Al-Ikhwan. Berdasarkan temuan- temuan penelitian: manajemen pelayanan calon jama'ah haji yaitu menerapkan fungsi manajemen meliputi; perencanaan, pengorganisasian, pengarahan, dan pengendalian. Adapun faktor pendukung di dalam KBIHU Al-Ikhwan meliputi: sarana prasarana yang memadahi serta mempunyai seketariat sendiri, SDM pembimbing dan karyawan yang professional, didukung oleh instansi pemerintah dengaan izin beroparasi yang lengkap. Faktor penghambat yang menggangu jalanya aktifitas pelayanan kepada jama'ah yaitu banyaknya persaingan yang ada serta tingginya calon jamaah yang berusia lanjut dan memiliki resiko tinggi. Adapun kesimpulannya KBIHU Al-Ikhwan menerapkan unsur- unsur manajemen strategi yang baik sehingga dalam memberikan pelayanan ibadah haji bisa secara optimal, sehingga dapat memberikan nilai yang positif dan mempunyai rasa ikhlas, ada beberapa faktor pendukung dan penghambat di dalam KBIHU Al Ikhwan adapun faktor pendukung dimana faktor pendukung ini digunakan untuk meningkatkan mutu pelayanan kepada jama'ah agar lebih baik dan faktor penghambat ini harus diselesaikan sehingga tidak menggangu kinerja pelayanan KBIH. ABSTRACT KBIHU's role is to really help the government in terms of guidance on what knowledge a pilgrim must do when carrying out the Hajj pilgrimage. So KBIHU must have and be able to implement management based on service quality. Recently, many KBIHUs have emerged and even mushroomed in the community, but they are not balanced and supported by reliable human resources, causing various problems. For this reason, the author tries to reveal what problems actually occur at KBIHU in general. However, to focus more, the author took two problems in order to produce research that is useful. Management Strategy for serving prospective Hajj pilgrims at KBIHU Al-Ikhwan. Supporting and inhibiting factors for Management Strategy Services for prospective Hajj pilgrims at KBIH Al-Ikhwan. This research method is discussed through a field study which will examine the dynamics of problem service management taken at KBIHU Al-Ikhwan. The research problems include the method used, a qualitative descriptive approach that analyzes using a management approach. The data collection methods used are observation, interviews and documentation methods. The population referred to here is the administrators, guides of Hajj pilgrims and employees of KBIHU Al-Ikhwan Bandar Lampung, totaling 32 people. And the samples are: chairman of the Foundation, Hi. Ir. Al-Ikhwan Hakim, chairman of KBIHU Hj. Ir. Anisah, Administration and Finance Mrs. Erlinawati, 2 congregation advisors, and 4 congregation members who have used the services of KBIH Al-Ikhwan. Based on research findings: service management for prospective Hajj pilgrims, namely implementing management functions including; planning, organizing, directing, and controlling. The supporting factors in KBIHU Al-Ikhwan include: adequate infrastructure and having its own secretariat, professional human resources for guidance and employees, supported by government agencies with complete operating permits. Inhibiting factors that interfere with the delivery of service activities to the congregation are the large amount of competition that exists and the high number of prospective congregation members who are elderly and at high risk. The conclusion is that KBIHU Al-Ikhwan applies elements of good strategic management so that in providing Hajj services optimally, it can provide positive value and have a sense of sincerity. There are several supporting and inhibiting factors in KBIHU Al Ikhwan. As for the supporting factors where these supporting factors are used to improve the quality of service to the congregation so that it is better and these inhibiting factors must be resolved so that they do not interfere with the performance of KBIH services

    Universalitas Dan Relativitas Ham

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    Universality and Relativity of Human Rights. Different approaches to human rights result in two principal theories of universalistic and relativist. The first contends that human rights are integral part of human existence regardless of time and place. Human rights are solely based on the very fact of human existence. The latter theory contends that human beings are product of their life contexts, therefore human rights should also be considered in the lights of socio-cultural backgrounds. Cultural differences results in differences on ideas and realities while maintaining the universal substances of human rights
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