scholarly journals Pemulihan Aset Wakaf: Tinjauan Fikih dan Akuntansi

2020 ◽  
Vol 4 (2) ◽  
pp. 229-244
Author(s):  
Ifa Senjiati ◽  
Siska Lis Sulistiani ◽  
Itsnaina Lathifah Ridwan
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Analysis Approach ◽  
Literature Study

Wakaf Daarut Tauhid manages waqf in the form of a vehicle. Vehicles are waqf assets that are easily impaired so depreciation is necessary. However, in practice, the waqf Daarut Tauhid does not make accounting records for the depreciation of the assets of the vehicle's waqf. Therefore, this study aims to analyze ways of recovering waqf assets that have been depreciated using waqf review and accounting. The research method used is qualitative with a descriptive analysis approach. Data collection techniques through interviews and literature study. The results of the study are several steps to recover waqf assets in waqf institutions by revaluating the waqf assets received, and determine the economic age, depreciation costs, and the appropriate depreciation method to be used. Making a plan for recovering waqf assets with taghyir al-waqf, or Istibdlal and recording these transactions in the financial statements based on PSAK 48 paragraph 01.

scholarly journals Mudhohi's decision to implement qurban in zakat institutions : a case study in Rumah Zakat institution

2020 ◽  
Vol 2 (2) ◽  
pp. 104-116
Author(s):  
Ifa Hanifia Senjiati ◽  
Yadi Wahyudin
Keyword(s):  
Data Collection ◽  
Product Innovation ◽  
Research Method ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Research Problem ◽  
Analysis Approach ◽  
Animal Sacrifice

There has been a decline in animal sacrifice in 2012 at LAZ Rumah Zakat. There is a phenomenon that customers are not satisfied with Rumah Zakat services. Thus several factors can influence mudhohi's decision to sacrifice in zakat institutions. Based on these problems the formulation of the research problem is how mudhohi sacrifices decisions at zakat institutions. The research method used is a qualitative method with a descriptive analysis approach. Data collection techniques with interviews to 100 mudhohi. The result is that mudhohi's decision to sacrifice at Rumah Zakat is 93% mudhohi will sacrifice again. Mudhohi's decision to make sacrifices at Rumah Zakat is due to the longer value of superqurban benefits, distribution throughout the country, offering affordable prices, product innovation in the form of corned beef and rendang cans, simple processes, and voucher offers.

scholarly journals Introduction to Qiyas and Maslahah Mursalah and Its Application In The Future

2021 ◽  
Vol 12 (2) ◽  
pp. 241
Author(s):  
Remiswal Remiswal ◽  
Ayu Angraini ◽  
Asma Boti ◽  
Zerly Nazar
Keyword(s):  
Data Collection ◽  
Descriptive Analysis ◽  
Analysis Approach ◽  
Literature Study ◽  
Collection Method ◽  
Data Collection Method ◽  
Legal Provisions ◽  
Human Goodness ◽  
The Future ◽  
The Law

<p><em>This paper discusses  qiyas and maslahah mursalah. The goal is to make it easier for us to establish a</em><em> </em><em>law. The data collection method that the writer uses is a literature study in the form of searching for books related to qiyas and  maslahah  mursalah. Qiyas In language (Arabic)</em><em> </em><em>means measuring,</em><em> </em><em>knowing the size of something,  comparing,</em><em> </em><em>or equating something with another. For example</em><em> </em><em> قمت اللوب بالنراع</em><em> </em><em>which means "I  measure  clothes  in cubits." According to Ushul</em><em> </em><em>Fiqh terminology, as stated by  Wahbah al-Zuhaili, qiyas is connecting or equating the Law of something with no legal provisions with legal provisions there is  Illat similarity between the two. The meaning of  Maslahah in  Arabic means</em><em> </em><em>"actions</em><em> </em><em>that encourage human goodness." This article uses the induction and deduction methods and the descriptive analysis approach by conducting a literature study.</em><em> </em><em>The</em><em> </em><em>result shows that</em><em> </em><em>Allah decreed all the laws to his servants in orders/prohibitions containing</em><em> </em><em>Maslahah and benefits. The specialty of this paper is that it is written in detail based on arguments so that it is easy to understand. Qiyas and maslahah mursalah are very important for us to understand more deeply to determine an appropriate law. Maslahan</em><em> </em><em>Mursalah is an extension of</em><em> </em><em>qiyas if there are no more arguments that can support  qiyas.</em></p><p>Artikel ini membahas tentang qiyas dan maslahah mursalah. Tujuannya untuk memudahkan dalam membuat undang-undang. Metode pengumpulan data yang digunakan adalah studi kepustakaan berupa pencarian kitab-kitab yang berhubungan dengan qiyas dan maslahah mursalah. Qiyas dalam bahasa (Arab) berarti mengukur, mengetahui ukuran sesuatu, membandingkan, atau menyamakan sesuatu dengan yang lain. Misalnya اللوب بالنراع yang artinya "Aku mengukur pakaian dalam hasta". Menurut istilah Ushulfiqh, sebagaimana dikemukakan oleh Wahbah al-Zuhaili, qiyas adalah menghubungkan atau menyamakan hukum sesuatu yang tidak ada ketentuan hukumnya dengan ketentuan hukumnya terdapat kesamaan illat antara keduanya. Arti Maslahah dalam bahasa Arab berarti “perbuatan -perbuatan yang mendorong kebaikan manusia”. Artikel ini menggunakan metode induksi dan deduksi serta pendekatan analisis deskriptif dengan melakukan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa Allah menetapkan segala hukum kepada hamba-hamba-Nya dalam perintah/larangan yang mengandung maslahah dan kemaslahatan. Keistimewaan makalah ini adalah penulisannya secara detail berdasarkan argumentasi sehingga mudah dipahami. Qiyas dan Maslahah Mursalah sangat penting untuk dipahami lebih dalam untuk menentukan hukum yang tepat. Maslahan Mursalah merupakan perpanjangan dari qiyas jika tidak ada lagi dalil yang dapat mendukung qiyas.</p><p><em><br /></em></p>

scholarly journals Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 93-97
Author(s):  
Nur Ilmi Octaviani ◽  
Erry Sunarya ◽  
Kokom Komariah
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Balance Sheet ◽  
Financial Statements ◽  
Literature Study ◽  
Financial Position ◽  
Financial Condition ◽  
Income Statement ◽  
A Company ◽  
Descriptive Method

Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions

scholarly journals ENTERTAIMENT DUNIA PERPUSTAKAAN DI ERA 4.0: MENINGKATKAN MINAT BACA DENGAN MENJADIKAN PERPUSTAKAAN SEBAGAI TEMPAT ATAU PUSAT INFORMASI YANG MENGHIBUR

2021 ◽  
Vol 8 (1) ◽  
pp. 61-72
Author(s):  
Febiyana Syadila
Keyword(s):  
Data Collection ◽  
Public Interest ◽  
Descriptive Analysis ◽  
Analysis Approach ◽  
Literature Study ◽  
Digital Services ◽  
Information Center ◽  
The Times

This study aims to be able to know and describe how strategies to increase public interest in reading, readers can also find out how to make the library as a place or center of information that is entertaining and interesting, of course, in terms of educating in the era of revolution 4.0 and useful to broaden the readers' insight about it . The method used in this study is qualitative with descriptive analysis approach, namely to obtain general conclusions. Data collection techniques in this study are using the method of literature study and interviews. The results of this study are strategies that can increase interest in reading by making the library as a place or information center that is entertaining can be done with the existence and implementation of programs and facilities that support increased interest in reading and visiting visitors. Such programs and facilities include the availability of special reading rooms, storytelling, conducting competition activities, exhibitions, providing space for creativity, providing digital services, availability of internet facilities, implementing facilities or sophisticated automated services that can accompany the times, etc. . Apart from these facilities and programs, the role of librarians is also very important to increase interest in reading and make libraries an entertaining information place. Librarians must be able to communicate as best as possible to the visitors, and serve wholeheartedly, then those who receive services will feel happy and satisfied. service in the library.

MOTIF YANG BERPENGARUH PADA PROSES KEJIWAAN TOKOH SAM DALAM NOVEL SEBENING SYAHADAT KARYA DIVA SR

2020 ◽  
Vol 8 (2) ◽  
pp. 10
Author(s):  
Dandy Ashghor Dawudi ◽  
Kamidjan Kamidjan ◽  
Agus Sulton
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Research Process ◽  
Cultural Factors ◽  
Qualitative Approach ◽  
Literature Study ◽  
Love Story ◽  
True Value ◽  
Analysis Technique ◽  
Qualitative Descriptive

This research takes the object of Sebening Syahadat by Diva SR, this work is a novel that tells the story of the journey ofa teenager named Sam who is in the process ofsearching for identity. The journey is filled with interesting twits and turns embelissed with a love story that is very suitable if consumed by the younger generation who are learning to find identit. This study aims to reveal the value motives that led Sam’s character in finding his identity, which expected to be a material for reflection for readers, especially young people who are in the process of discovering his identity, the scope of the problem in this study is to reveal the value motives that affect the character’s psyche. Sam is told to have a rascal character.The research method used in this study took a descriptive qualitative approach, data colletion used was a literature study technique with stages of reading, note taking, coding for futher analysis. The analysis technique used is qualitative descriptive analysis technique.The result of the research in this research process indicate that the mental process of Sam’s character influenced by several factors, including: a. Motives in cultural factors (Situasional Factors), b. The motive for love begins with admiration for the attitude of someone who is full of noble values of character, c. The motive of curiosity and fulfillment of his needs for true value.

scholarly journals NILAI PENDIDIKAN AGAMA HINDU DALAM PRASASTI KI MANTRI TUTUAN

2018 ◽  
Vol 2 (1) ◽  
pp. 19
Author(s):  
I Ketut Alit Widiarsa ◽  
Ni Nyoman Perni ◽  
I Made Arsa Wiguna
Keyword(s):  
Data Collection ◽  
Religious Education ◽  
Research Method ◽  
Descriptive Analysis ◽  
Value Theory ◽  
Cultural Preservation ◽  
Functional Theory ◽  
Qualitative Descriptive ◽  
The Village

<p><em>Bukit Buluh temple is one of the kawitan of the homeland / Tutuan people who are in the village of Adat Gunaksa Dawan District Klungkung Regency. Pura Center citizens Tutuan Bukit Buluh has an inscription which until now still stored and awake its existence in Pura Bukit Buluh.</em><em> </em><em>Issues to be discussed include: (1) The contents of the Inscription Ki Mantri Tutuan. (2) The Value of Hindu Religious Education In Prayer Ki Mantri Tutuan. (3) The Function of Inscription Ki Mantri Tutuan. This study aims to determine: (1) the contents of the Inscription Ki Mantri Tutuan. (2) The value of Hindu Religious Education contained in the Inscription Ki Mantri Tutuan. (3). Function of Inscription Ki Mantri Tutuan.</em><em> </em><em>Theories used to analyze problems are: Value theory, hermeneutical theory and structural functional theory. Subject of this research is Inscription Ki Mantri Tutuan. Methods of data collection are interviews, observations, literature studies and documentation. Data that has been collected is analyzed by qualitative descriptive analysis research method.</em></p><p><em>The results showed: (1) The content of Prasati Ki Mantri Tutuan is telling about the birth of  Ki Mantri Tutuan in the kingdom of Keling Kediri Java until becoming the king of Bali Ida Dalem Tegal Besung and established pasraman in the reed hill which is now known as pura hill reed. (2) The value of Hindu Religious Education contained in the inscription Ki Mantri Tutuan namely: Education Yadnya (a). Manusa Yadnya (b). Pitra Yadnya (c) Punarbhawa (d) Master Chess (e). Satya Wecana. (3). Function Inscription Ki Mantri Tutuan namely: (a) Religious Functions. (b) Socio function.l (c) Historical Functions. (d) Cultural preservation function.</em></p>

scholarly journals MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Research Method ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Fair Value Accounting ◽  
Literature Study ◽  
Accounting Standard

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

scholarly journals Representasi Pendidikan Seks dalam Film Dua Garis Biru (Analisis Semiotika Roland Barthes)

Koneksi ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 155
Author(s):  
Eartha Beatricia Gunawan ◽  
Ahmad Junaidi
Keyword(s):  
Data Collection ◽  
Sex Education ◽  
Research Method ◽  
Qualitative Approach ◽  
Roland Barthes ◽  
Semiotic Analysis ◽  
Literature Study ◽  
Role Of Parents ◽  
Descriptive Qualitative

This study aims to describe the representation of sex education in the film Dua Garis Biru by director Gina S. Noer. This study uses a descriptive qualitative approach. The research method uses Roland Barthes's semiotic analysis with two-way significance and the meaning of denotation, connotation, and myth. The subjects of this study are Dara and Bima, the object of this study is a sign of sex education represented in scenes, dialogues, and characters in films. Methods of data collection by observation, literature study, interviews, and documentation. The film Dua Garis Biru tells the story of how Dara and Bima, two teenagers, must be responsible for the consequences that they did not think of before due to free sex. This film also illustrates the important role of parents in communicating information about sex to children. The results of this study indicate that there is a picture of sex education in the film Two Blue Lines. It was concluded that the side or form of sex education is displayed in scenes, dialogues, or characters that insert the importance of knowing sex education and knowing the consequences of every action related to sex. Penelitian ini bertujuan untuk menggambarkan representasi pendidikan seks  dalam Film Dua Garis Biru karya sutradara Gina S. Noer. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Metode penelitian menggunakan Analisis Semiotika Roland Barthes dengan signifikan dua arah dan pemaknaan denotasi, konotasi, dan mitos. Subjek penelitian ini adalah Dara dan Bima, objek penelitian ini adalah tanda pendidikan seks yang direpresentasikan dalam adegan, dialog, dan karakter dalam film. Metode pengumpulan data dengan observasi, studi pustaka, wawancara, dan dokumentasi. Film Dua Garis Biru bercerita tentang bagaimana Dara dan Bima, dua remaja harus bertanggung jawab atas konsekuensi yang tidak mereka pikirkan sebelumnya karena melakukan seks pranikah. Film ini juga menggambarkan pentingnya peran orang tua dalam mengkomunikasikan informasi tentang seks kepada anak. Hasil dari penelitian ini menunjukkan bahwa terdapat gambaran tentang pendidikan seks dalam film. Sisi atau bentuk pendidikan seks ditampilkan dalam cuplikan adegan, dialog, atau karakter tokoh yang menyisipkan pentingnya mengenal pendidikan seks dan mengetahui konsekuensi dari setiap perbuatan yang berhubungan dengan seks.

scholarly journals Persepsi Kenyamanan Pejalan Kaki pada Jalur Pedestrian Jalan Gajah Mada Denpasar

2021 ◽  
pp. 243
Author(s):  
I Made Oddie Gupta Wardana ◽  
Cokorda Gede Alit Semarajaya ◽  
Ni Nyoman Ari Mayadewi
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
Survey Method ◽  
Literature Study ◽  
Physical Conditions ◽  
Physical Infrastructure ◽  
Street Furniture ◽  
Roadside Plants

Perceptions of pedestrian convenience on the pedestrian path of Gajah Mada Street Denpasar. Gajah Mada Street as an economic and tourist area requires good and comfortable physical infrastructure to support easy accessibility and circulation of visitors to the area. One of the physical infrastructures is a pedestrian lanewhich functions as an access to support pedestrian activities. The purpose of this study was to identify the physical conditions of the pedestrian paths and to determine the perception of pedestrian comfort on the pedestrian path at Gajah Mada Street. The research method used in this research is a survey method byperforming primary data collection techniques through observation, questionnaires and secondary data through literature study. Based on the research conducted, it is known that there are physical conditions and supporting facilities for the damaged pedestrian paths, in the form of materials and street furniture such as: seats, trash cans and roadside plants. Based on the assessment of perceptional respondents about the condition of pedestrian path has been considered comfortable and safe. The suggestion of this research is that it is necessary to improve the physical condition of the damaged pedestrians. The purpose of improving pedestrian facilities and infrastructure is to facilitate the pedestrians in order to be comfortable and safe in carrying outactivities on the pedestrian path.  

scholarly journals Bentuk Pengurangan Plot Dalam Ekranisasi Dari Anime ke Live Action Assassination Classroom

2017 ◽  
Vol 6 (1) ◽  
pp. 25-36
Author(s):  
Amelia Larasita Negarawati
Keyword(s):  
Data Collection ◽  
Direct Action ◽  
Descriptive Analysis ◽  
Structural Approach ◽  
Analysis Method ◽  
Literature Study ◽  
Data Validity ◽  
Live Action

Abstrak Penelitian ini meneliti tentang bentuk pengurangan ekranisasi dari teori Eneste pada plot dari cerita adaptasi anime Assassination Classroom ke live action Assassination Classroom. Penelitian ini menggunakan pendekatan struktural dan metode deskriptif analisis. Teknik validitas data menggunakan teknik triangulasi dengan teori. Pengumpulan data dilakukan melalui teknik simak, teknik mencatat, dan studi pustaka. Hasil penelitian yang menunjukkan bahwa adanya bentuk pengurangan ekranisasi, yaitu terdapat 16 plot yang mengalami pengurangan. Teknik yang digunakan untuk menghilangkan 16 plot adalah teknik eliminasi. Plot-plot yang berkurang bertujuan untuk meningkatkan plausibilitas atau kelogisan fabula di dalam live action. Selain itu, hal itu dilakukan karena durasi dari masing-masing dua live action, yaitu 1 jam 49 menit dan 1 jam 50 menit   Kata Kunci : Ekranisasi, Pengurangan, Plot, Anime, Live Action   Abstract This research discusses the form of ecranization from Eneste's theory to the plot of the anime adaptation story Assassination Classroom to live action Assassination Classroom. This research uses a structural approach and descriptive analysis method. The data validity technique uses triangulation techniques with theory. Data collection is carried out through listening techniques, collection techniques, and literature study. The results of the study showed that there were forms of ecranization, which were 16 approved plots. The technique used to eliminate 16 plots is the elimination technique. Plots that reduce priority to increase great plausibility or logic in direct action. In addition, this was done because the duration of each of the two live actions, namely 1 hour 49 minutes and 1 hour 50 minutes   Keywords : Ecranization, Reduction, Plot, Anime, Live Action  

Sign in / Sign up

Export Citation Format

Share Document