1,721,368 research outputs found
Moderation effect of firm size and audit complexity on the influence of internal auditor on audit delay / Rediyanto Putra, Sumadi Sumadi and Berlina Yudha Pratiwi
Full text linkThis study aimed to prove the influence of internal auditors on audit delay and also to prove the moderate effect of audit complexity and firm size on the influence of internal auditors on audit delay. This research was conducted on all public companies listed in the Indonesia Stock Exchange during 2013 until 2015. The study found that the audit delay of public companies ranges from 6 days to 179 days. The results showed that internal auditors, audit complexity, and firm size proved to have an effect on audit delay. The results also show that only firm size has a moderating effect on the influence of internal auditors on audit delay
Kasus Pencucian Uang Dalam Tinjauan Sistem Ekonomi Syari’ah
Full text linkMoney laundering basically involves assets (income / wealth) that is disguised so that it can be used without being detected that the assets derived from illegal activities. Money laundering through income or assets derived from illegal activity is converted into financial assets that appear to come from legitimate sources. The purpose of this study was to determine how the viewpoint of the Islamic economic system against money laundering, how to solve the problem. This study used a qualitative approach using literature. Results of the study were achieved, in which money laundering is a crime that is so damaging to the country as well, because it can affect or damage the national economy, especially the financial stability of the country. It is completely contrary to the purpose tasyri 'which prevent hazards and create benefits. Money laundering damage, loss, danger, while distancing the benefit of human life, reprehensible, and forbidden that can be called as a crime and in the context of Islamic law. Money loundering view of Islamic law on this money is part immoral acts which leave the required command and does something which is forbidden, where the act was imposed. Thus, the sentence in this case is not determined by the size or the level is, means to determine the lower and upper bounds left entirely to the judge. How to cite: Sumadi, s. (2017). Kasus Pencucian Uang Dalam Tinjauan Sistem Ekonomi Syari’ah. Jurnal Ilmiah Ekonomi Islam, 3(03), 186-192. doi:http://dx.doi.org/10.29040/jiei.v3i03.131</jats:p
MANAJEMEN BANK SYARI’AH DALAM UPAYA PENCEGAHAN PENCUCIAN UANG DAN UANG HARAM (Studi Kasus di Perbankan Syari’ah Solo Raya)
No full textTechnological advances and the globalization of financial information, do not always have a positive impact for the community but sometimes it becomes the development of crime, especially white-collar crime (white collar crime), business crime (business crime), or a corporate crime (Corporate crime). Money laundering or commonly known as money laundering, is a method to hide, move, and use the result of a criminal act, the activities of criminal organizations, economic crime, narcotics trafficking, and other activities that constitute criminal activities. Money laundering, essentially involves assets (income / wealth) disguised so that it can be used without being detected that such assets derived from illegal activities. Melaului money laundering income or assets derived from illegal activity is converted into a financial asset that seems to come from a legitimate source / legal. Key Words : Money laundering, Economic syariah, Islamic Bank.</jats:p
PENINGKATAN PROSES DAN HASIL BELAJAR MATERI ORGAN PENCERNAAN DAN FUNGSINYA PADA HEWAN DAN MANUSIA DENGAN METODE GROUP INVESTIGATION
Full text linkThe purpose of this study was to improve the learning achievement of the natural science subject matter of digestive organs and their function in animals and humans in the fifth grade students of Banjarmadu Elementary School using the group investigation method. The research subjects were fifth grade students of Banjarmadu Elementary School with a total of 18 students. The research data was collected through written tests, student observation sheets and learning observation sheets and analyzed qualitatively descriptive. Based on the written test results of the first cycle it was obtained from the average value of 75 students with 11 students (61.1%) getting a value of ≥ 75 and 7 students (39%) getting a score of <75. Assessment of the management of learning using the group investigation method has not been maximal (60%) while students' responses to learning are also less than happy or less interested. Results in Cycle II students who scored <75% there were 2 students (11%) while students who scored ≥ 75 there were 16 students (89%) managing learning using the maximum group investigation method (100%) and student responses to learning as well very happy and interested
WAWASAN DAN PERSEPSI GURU BAHASA INDONESIA TERHADAP PROGRAM PENGINTEGRASIAN MATERI ANTI-KKN DALAM PEMBELAJARAN BAHASA INDONESIA
Full text linkTeachers have very strategic role in abolishing corruption, collusion and nepotism in Indonesia which has been a level of apprehensive. It can be done because through education, teachers can internalize the values of anti corruption, collusion and nepotism to the next generation of the nation naturally, programming and systematically. This research aims to reveal the teachers’ vision and perception
toward the program of integrating anti corruption, collusion and nepotism material in the teaching-learning process of Indonesian language. The result of this research can be used as a starting point in integrating the material of anti corruption, collusion and nepotism in Indonesian teaching-learning process
OPTIMALISASI POTENSI DANA ZAKAT, INFAQ, SADAQAH DALAM PEMERATAAN EKONOMI DI KABUPATEN SUKOHARJO (Studi Kasus di Badan Amil Zakat Daerah Kab. Sukoharjo)
Full text linkEconomic activity is something that can not be separated from human life especially good for a country or region. Along with the times, of the needs of humans increase therefore the economy is continuously growing and changing. Islamic philanthropy has an important role in the economy. an instrument of philanthropy is the mechanism of transfer of the rich to the poor is right on target. At the same time, the Islamic philanthropy instrument acts as an effective social safety net. With the transfer of income from the rich to the poor, there will be an increase in demand for goods and services from the poor, who are generally basic needs. Judging from the type of funding source, Zakat, Infak, Sadaqah (ZIS) with the largest Muslim population in the world, Indonesia has the potential for enormous ZIS. The methodology in this study used a qualitative phenomenological approach, so that research results in accordance with the facts on the ground. Source of data derived from primary data and secondary data. While data collection techniques with in-depth interviews, documentary studies, as well as participant observation. Potential national charity reached 19.3 trillion. While Hafidhuddin (2010), said that the potential of zakat in Indonesia reached 80 trillion annually (this potential, before accounting for the funds infaq and sadaqah untapped in the community as a source of funds are voluntary sadaqah infaq. Potential Zakat, Infaq, Shodaqoh Sukoharjo regency of 1.6 M / year average of 30% in the form of zakat profession dominated by civil servants and the percentage of individuals still need to be improved and 70% is still a infaq shodaqoh ".Keyword: Infaq Zakat and Sadaqah Sukoharjo, Poverty</jats:p
Increasing Teacher Capacity Using the Index Card Match Type Active Learning Model Through Continuous Mentoring at SD Negeri 1 Samigaluh, Kapanewon Samigaluh Academic Year 2022/2023
No full textThe School Action Research aims to improve teachers' abilities in using the card match index type learning model through continuous mentoring at SD Negeri 1 Samigaluh for the 2022/2023 school year. This type of school action research is carried out in 2 cycles, where each cycle consists of 2 meetings each. The implementation steps use research methods/procedures, which are carried out based on the planning, implementation, observation and reflection stages. The research subjects were 8 teachers at SD Negeri 1 Samigaluh, Kapanewon Samigaluh, Kulon Progo Regency for the 2022/2023 academic year, consisting of class teachers and mapel teachers. The research object is about using the card match index type learning model. Results of action research on sustainable mentoring schools using the card match index type active learning model. shows that through mentoring it can be proven by increasing observation results at each meeting. The results of the research can be stated that the activeness of mentoring participants in participating in all physical and non-physical activities of participants in the process of mentoring activities is optimal so that it can create a conducive atmosphere and can increase activeness in participating in mentoring using the card match index type active learning model at SD Negeri 1 Samigaluh Kapanewon Samigaluh Kulon Progo Regency
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