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PENGUNGKAPAN TATA KELOLA DAN AKUNTABILITAS LAPORAN KEUANGAN TERHADAP LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQAH MUHAMMADIYAH KABUPATEN GOWA (LAZIZMU KAB. GOWA)
Get PDFThis study determines how the governance of financial statements and accountability of financial statements. The Law of the Republic of Indonesia Number 23 of 2011 concerning Zakat Management, in which the Law regulates in sufficient detail the functions, roles and responsibilities of the Board of Amil Zakat (BAZ) and the Amil Zakat Institution (LAZ). This type of research used in research is qualitative. Data collection techniques carried out by the author, namely by documentation and interviews with 3 staff respondents LAZIZMU Gowa. The finding of this research is that the organizational system of the Muhammadiyah amil zakat institution in Gowa Regency is categorized as good and the collection of ZIS funds is considered good, it can be seen from the achievement of ZIS fund collection in 2017 which reached Rp. 159,549,950. which in 2016 was only around Rp. 34,960,000 because the Amil Zakat, Infaq and Shadaqah Muhammadiyah institutions of Gowa Regency have not collected ZIS funds that have not reached the target, due to the large number of Zakat Collecting Institutions in Gowa Regency.Keywords: Governance, Accountability, Financial Statements, LAZISM
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK BNI SYARIAH CABANG MAKASSAR
Get PDFThis study is to determine the suitability of the implementation of murabahah financing at PT. Bank BNI Syariah Makassar Branch with PSAK 102. This research is included in the type of quantitative research using the 2016 financial statement analysis method. The results show that the application of Islamic accounting based on PSAK 102 on murabahah financing in PT Bank BNI Syariah Makassar Branch in 2016, there are ten categories to be a comparison, namely the bank only provides murabahah financing by order, the bank only applies tough payments, the money is recognized as an amount received and recognized as a deduction of receivables, If the bank gets a discount from a third party ) then reducing the cost and recording the discount obtained is not recorded separately. If the murabahah contract does not exceed one year, the gain is recognized when the murabahah assets are delivered. If the murabahah contract exceeds one year, the benefits are categorized based on the level of risk. In terms of disclosure must be in accordance with PSAK 102 concerning Presentation of Sharia Financial Statements, however, the cost of the murabahah inventory is not disclosed in detail. Murabahah receivables will be presented at the net realized value, namely the murabahah receivables balance will be deducted from the allowance for receivables losses. Deferred murabahah margin is presented as a deduction for murabahah receivables.Keywords: Islamic accounting, PSAK 102, murabaha
Manajemen Keuangan Masjid Se Sulawesi Selatan di Era Industri 4.0.
Get PDFPenelitian ini bertujuan untuk menganalisis manajemen keuangan Masjid Se Sulawesi Selatan di Era 4.0. Metode penelitian menggunakan studi eksplorasi dalam bentuk wawancara dan data laporan keuangan. Hasil penelitian ini menunjukkan Masjid telah memiliki laporan pencatatan keuangan akuntansi yang sangat sederhana dan belum ada standar laporan yang mengatur sehingga audit internal dan external belum ada. Laporan keuangan Masjid hanya terorganisir pada pendanaan pemerintah daerah karena memiliki kewajiban melaporkan laporan bulanan dan tahunan ke pemda setempat. Pelaporan keuangan Masjid yang akuntabilitas dapat memberikan kepercayaan baik dari pihak pemerintah, perusahaan dan masyarakat yang tujuan untuk membantu dalam pemecahan masalah kemiskinan di Indonesia dan terkhusus di area Sulawesi Selatan
MEMAJUKAN KANREAPIA MELALUI MELINESIA 2018
Get PDFDesa Kanreapia memiliki multipotensi, seperti: sayur, agrowisata, hortikultura, yang perlu dibinakembangkan. Kompleksitas problematika, seperti: rendahnya tingkat pendidikan, tingginya angka pernikahan dini, juga kendala fisik/jasmani (termasuk kesehatan), kendala ekonomi, dan kendala literasi-budaya menjadikan potensi desa Kanreapia perlu dioptimalisasikan. Tim dosen Fakultas Kedokteran (FK) dan Fakultas Ekonomi dan Bisnis (FEB) Universitas Muhammadiyah (Unismuh) Makassar melakukan kegiatan PKM MELINESIA 2018 sebagai strategi pemberdayaan potensi Desa Kanreapia sehingga menjadi desa wisata budaya berkelas dunia (global village). MELINESIA merupakan program holistik, berkesinambungan, multidisipliner, lintas-sektoral, mencakup: medis, edukasi, ekonomi, pemberdayaan, dsb berbasis literasi-riset-teknologi-komunitas demi kejayaan Indonesia, dengan desa sebagai pondasi kemajuan bangsa. Program MELINESIA berupa 3S, yakni: sehat jasmani, sehat ekonomi, dan sehat literasi-budaya, mencakup beberapa sub kegiatan, seperti: penyuluhan kesehatan reproduksi dan penyakit menular seksual, sosialisasi Perilaku Hidup Bersih dan Sehat (PHBS), visitasi Puskesmas, Survei Awal Literasi Ekonomi (SALE), eduekoliterasi, kemah literasi akuntansi, Gerakan Literasi Desa, Festival Literasi dan Kultur (FIRAL). Metode yang digunakan berupa pendidikan masyarakat, penyuluhan, konsultasi, diskusi interaktif, brain storming, rembug desa, kemah literasi, dan pelatihan. Luaran terpenting berupa penandatanganan dua MoU antara FK Unismuh dan Desa Kanreapia serta FEB Unismuh dan Desa Kanreapia. Keduanya berfokus kerjasama di bidang pendidikan, penelitian, dan pengabdian masyarakat selama dua tahun. Berdasarkan MoU ini, desa Kanreapia Gowa resmi menjadi desa binaan FK dan FEB Unismuh Makassar.Kata Kunci: Kanreapia, MELINESIA, desa wisata budaya berkelas dunia, pemberdayaan
ANALISIS PERBANDINGAN RASIO KEUANGAN ANTARA BANK KONVENSIONAL DAN BANK SYARIAH (STUDi KASUS PT BANK PANIN TBK DAN PT BANK PANIN DUBAI SYARIAH TBK PERIODE 2014-2016)
Get PDFThis study determines the differences in financial ratios between conventional banks and Islamic banks. The research method used is descriptive quantitative research and comparative methods. Secondary data is data obtained from companies in the form of data and documents at PT. Bank Panin Tbk and PT. Bank Panin Dubay Syariah Tbk. The samples used in this study were PT Bank Panin Tbk and PT bank Panin Dubai Syariah Tbk in 2014-2016. Based on the results of the analysis in this study, it is seen from the ratio of CAR, ROA, ROE, there are differences in financial ratios between conventional banks and Islamic banks. Judging from the percentage of financial ratios, conventional banks are better than Islamic banks. Islamic banks need to increase their ROA and ROE values because they are still below the standard set by Bank Indonesia, namely being careful in expanding their business. It is expected that every business expansion will generate profits and do not allow assets to grow without generating profits for the company.Keywords: Islamic Banking, Islamic Conventional, Bank Panin Syaria
PERAN USAHA PEREMPUAN DALAM AKTIVITAS BUDIDAYA RUMPUT LAUT UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DITINJAU DALAM PRESPEKTIF EKONOMI ISLAM DI KABUPATEN TAKALAR
Get PDFThis study to determine the role of women business in seaweed cultivication activities to improve the family economic and how Islamic economics persp[ective in role of women business in seaweed cultivication activities. The concept of thinking so far is that women only responsible for domestic matters, but more than that women has proved to give the contribute greatly to economic survival and prosperty of household and society. The method in this research is qualitative descriptive. Date sources used were primary and secondary . data collection used observation, interview, and documentation. To analyze the data researchers used qualitative descriptive method. The results obtained from this study were that women play an very important role in seaweed cultivication activities, in fact almost all vocation is carried out by women such as binding,releasing, and drying. From some of income obtained by informants, the lowest is Rp. 1.000,000 / month and the highest is Rp. 3,500,000 / month. Women may worked inside or outside of house, autonomous or with others, provided that work had done is halal and does not infringe in Islamic terms, then in Islamic Ekonomic perspective is permitted.Keywords: Women, Cultivication Seaweed, Islamic Economic Perspective
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN BERDASARKAN PSAK NO.27 PADA KSP SYARIAH AL-IKHLAS KABUPATEN TAKALAR
Get PDFThe research aims to find out the level of compatibility between the recognition of income and the burden applied by KSP Syari'ah Al-Ikhlas with the provisions in PSAK No.27. The data processed is an acknowledgment of income and burden obtained from the financial statements of KSP Syaria'ah AL-Ikhlas. The data analysis technique used in this study is quantitative descriptive analysis. The source of data used in this study is the primary data in the form of secondary data that is data that has been further processed, namely the report of residual income from the results of business and the brief history of the establishment of KSP Syari'ah Al-Ikhlas. ah Al-Ikhlas applies the cash basis method, not in accordance with PSAK No. 27 because according to PSAK No.27 the method applied is at the calculation of business results (accrual basis) which is expected profit and burden set at the time the transaction is executed. In the recognition of the burden on KSP Syaria'ah AL-Ikhlas apply the accrual basis method that has been in accordance with PSAK No.27. However, in its presentation of the results of the business results of KSP Syaria'ah AL — Ikhlas has not separated between the business burden and the burden of cooperation with PSAK No. 27.Keywords: PSAK No.27, KSP Syari’ah Al-Ikhlas, Takala
Effectiveness of Tourism Sector Retribution as an Effort to Increase Local Revenue Bantaeng City (Case Study on Bantaeng Regency Tourism Office)
Get PDFThis study aims to determine the effectiveness of the regional tourism sector levy as an effort to increase the local revenue of Bantaeng city (Case study at the Bantaeng Regency Tourism Office). the type of research used is Qualitative Research Method. The data processed by the author is the result of interviews with the Bantaeng Regency Tourism Office. The data collection techniques used in this research are Documentation Techniques and Interview Techniques where the author meets face to face with the source. The result of this research shows that the average level of effectiveness of tourism sector levy revenue in Bantaeng Regency for the last 6 years is 38% which is classified as quite good criteria. However, it did not experience a significant increase in each year. To overcome the obstacles to the acceptance of retribution in the tourism sector of Bantaeng Regency, efforts are made, among others: Exploring the potential of other tourist objects and creating other vehicle attractions to attract visitors, Structuring and developing the potential of tourist objects by arranging facilities and infrastructure in potential tourist areas, and Increasing marketing and tourism promotion, both through print media and the internet. These efforts are made to attract many visitors to various tourist attractions so that they can increase the original regional income (PAD) of Bantaeng Regency
Bank Muamalat Indonesia Branch Kolaka Strategy in Encouraging Small and Intermediate Business in Regency Kolaka
No full textThe aim of this research is a qualitative descriptive type of research with the aim of finding out the strategy of Bank Muamalat Indonesia Kolaka branch in encouraging small and medium businesses in Kolaka district and to find out the back to back financing mechanism at Bank Muamalat Indonesia Kolaka branch in encouraging small and medium businesses in Kolaka district . The results of the research show data using interviews and data collection regarding the strategy of Bank Muamalat Indonesia Kolaka branch in encouraging small and medium businesses in Kolaka district and to find out the back to back financing mechanism at Bank Muamalat Indonesia Kolaka branch, the author draws an important conclusion, namely a business strategy that can in the form of geographic expansion, diversification, acquisition, product development, market penetration, employee rationalization, divestment, liquidation, as well as to determine and achieve organizational goals and special mechanisms that can differentiate one from another
Analysis of Women's Participation in Improving the Family Economy (Case Study of Traders at Panciro Market, Gowa Regency)
Get PDFThis study entitled “Analysis of Women's Participation in Improving the Family Economy (Case Study of Traders in Panciro Market, Gowa Regency)”. This study aims to determine women's participation in improving the family economy in Panciro Market, Gowa Regency. This type of research is a qualitative research method. The processed data is the result of interviews with Anwar Malolo, the Head of Panciro Village and 20 women who work as traders in Panciro Market, Gowa Regency. Data collection methods used in this research are observation, interview and document study where the author sees the situation directly in the field. The results showed that the participation of women in improving their family's economy was 47% of the total 20 informants based on income indicators. This means that on average the income from his business as a trader has helped to meet the needs of the family, which directly with their participation is able to improve the economic condition of his famil
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