Upaya Pemungutan Zakat Tambang Batubara Melalui Pemda Tingkat II Di Muara Bungo

The Aim of this research is to analysis the quantity of zakat that is accepted by the executive of zakat's mining in Muara Bungo District, because of the quantity of coal that is produced by Muara Bungo District, is big per month, in a year is reach 3,4 million ton per year. According that, its zakat is Rp. 25,5 billion per year. That are a big amount if the zakat from BAZDA in Jambi. In the activity of collecting the coal mining, the function of head district is important, because He has an authorization to give or not to give the permission to the investor of coal mining. For that BAZDA has to establish the relationship with head district and other government official

Pengaruh Leverage, Subsidiaries dan Audit Complexityterhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Audit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isn't available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 – 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity don't have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange

Pengaruh Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) terhadap Pertumbuhan Ekonomi di Kota Banda Aceh (Studi Empiris pada Pemeritah Kota Banda Aceh Tahun 2008-2014)

The purpose of this research is to examine and analyze the influence of the relationship flypaper to economic growth by the Regional Government of Banda Aceh. The research type used is a correlational study by sensus method. The results of this research shows that the (1) flypaper on PAD and flypaper on DAU simultaneously affect the economic growth in allocation to capital expenditures (2) flypaper on PAD positive effect on economic growth in allocation to capital expenditures. (3) GCG flypaper on DAU negatively affect economic growth in allocation to capital expenditures

Pengaruh Dukungan Manajemen Puncak dan Kemampuan Teknik Operator Sistem Informasi Akuntansi terhadap Kualitas Informasi Akuntansi (Studi pada Lembaga Keuangan Mikro di Kota Banda Aceh)

This study aimed to examine the effect of top management support and the operator technical ability accounting information system on the quailty of information system at micro finnance institutions in Banda Aceh. The sampling method using census method. In this study the data needed all population sampled 51 people. The collection of data and information needed in the study conducted by the research field. The data used is primary data obtained directly from the subject of research in the form of a questionnaire. Assessment of the effect of independent variables on the dependent variable is done by using a multiple regression model using SPSS 20. The results showed that either partially or simultaneously, top management support and the operator technical ability affects the quailty of information system at micro finnance institutions in Banda Aceh. Keywords— top management support, the operator technical ability, accounting information system, quality of information system and micro finnance institution

Pengaruh Return On Asset,Bopo dan Suku Bunga terhadap Tingkat Bagi Hasil Deposito Mudharabah Bank Umum Syariah

This research is an empirical study titled on the Influence of ROA, ROA, and interest rates on the level profit sharing mudarabah Islamic commercial bank deposits. This study aims to determine simultaneously or partial influence of ROA, ROA, and interest rates on the deposits tingkat for mudharabah on sharia banks in Indonesia.The population in this study are all Islamic banks which submit financial statements to the bank Indonesia totaling as many as 10 banks. Due to insufficient sample size or less than 100 then the entire population made in the research sample. This research uses secondary data Islamic commercial bank\u27s financial statements the period 2012-2014 provided websitus Bank Indonesia. Secondary data were then analyzed using multiple linear regression formula with the help of the SPSS.The results of the study explained that ROA positive and significant effect on the level of profit sharing mudarabah deposits in Islamic banks in Indonesia. BOPO and no significant negative effect on the deposits mudaraba tinhgkat for sharia banks in Indonesia. Interest rates positive and significant impact on the level of profit sharing mudarabah deposits sharia banks in Indonesia. Relations ROA, ROA and interest rates to the level of revenue sharing mudarabah deposits is relatively strong.But the role of ROA, ROA and interest rates in affecting the rate for deposits mudarabah Islamic banks in Indonesia is still less dominant in the appeal of other variables

Evaluasi Tingkat Kemampuan Fisik Atlet Sepak Takraw UKM Unsyiah Tahun 2016

Penelitian yang berjudul: “Evaluasi Tingkat Kemampuan Fisik Atlet Sepak Takraw UKM Unsyiah Tahun 2016 ” ini mengangkat masalah bagaimana Tingkat Kemampuan Fisik Atlet Sepak Takraw UKM Unsyiah Tahun 2016. Penelitian ini bertujuan untuk mengetahui Tingkat Kemampuan Fisik Atlet Sepak Takraw UKM Unsyiah Tahun 2016. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Populasi dalam penelitian ini adalah Atlet Sepak Takraw UKM Unsyiah yang berjumlah 10 orang. Teknik pengambilan sampel dengan menggunakan total sampling yaitu keseluruhan dari jumlah populasi. Data dikumpulkan dengan menggunakan tes kemampuan fisik atlet yaitu tes:(1) Lari 15 Menit Tes Balke, (2) Vertical Jump, (3) Sit up, (4) Sit & Reach, (5) Lari 30 Meter, (6) 300 meter, dan (7) Lari Bolak Balik 4 x 5 meter. Selanjutnya data diolah dengan menggunakan analisis statistik sederhana yaitu persentase. Berdasarkan hasil penelitian dan pengolahan data menunjukan bahwa tingkat kemampuan fisik atlet Sepak Takraw UKM Unsyiah Tahun 2016 dengan hasil persentase yaitu lari 30 meter berada pada Kategori Baik dengan rincian 60% kategori Baik dan 40% kategori Sedang, Vertical Jump berada pada Kategori Sedang dengan rincian 10% Kategori Baik Sekali, 30% kategori Baik dan 60% Kategori Sedang, lari 300 meter berada pada Kategori Baik dengan rincian 60% kategori Baik dan 40% kategori Sedang, Sit Up berada pada Kategori Baik dengan rincian 60% kategori Baik dan 40% kategori Sedang, lari Bolak Balik 4x5 meter berada pada Kategori Baik dengan rincian 70% kategori Baik dan 30% kategori Sedang, Sit and Reach berada pada Kategori Baik dengan rincian 60% kategori Baik dan 40% kategori Sedang, tes Balke berada pada Kategori Sedang dengan rincian 40% kategori Baik dan 60% kategori Sedang. Dengan demikian atlet Sepak Takraw UKM Unsyiah masih sangat perlu memperhatikan dan meningkatkan intensitas latihan hingga mencapai taraf kemampuan fisik yang maksimal. Karena dengan adanya kemampuan fisik yang ideal akan berdampak pada pencapaian prestasi yang maksimal

PERAN MAJELIS PERMUSYAWARATAN ULAMA (MPU) BANDA ACEH DALAM MEWUJUDKAN KOTA GEMILANG DALAM BINGKAI SYARIAH

Majelis Permusyawaratan  Ulama  (MPU)  Kota   Banda   Aceh  merupakan  lembaga   yang memiliki tujuan untuk mewujudkan kota Banda Aceh menjadi  model kota  gemilang dalam bingkai Syariah. Oleh karena itu MPU  harus  memiliki peran  yang aktif dan strategis  demi  terwujudnya  masyarakat  bersyariah di Kota Banda Aceh.  Penelitian  ini  bertujuan  untuk  mengetahui peran MPU dalam mewujudkan Kota gemilang dalam bingkai Syariah dan untuk  mengetahui tantangan yang dihadapi  MPU  dalam  mewujudkan  Kota gemilang dalam bingkai Syariah Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif analisis. Penelitian dilaksanakan di kantor MPU Kota Banda Aceh dengan subjek penelitian delapan informan menggunakan teknik purposive sampling. Adapun teknik pengumpulan data yaitu dengan wawancara dan studi dokumentasi. Kemudian pengolahan data dilakukan   dengan  tahap   reduksi  data,   penyajian   data,   dan gambaran  kesimpulan.  Hasil  penelitian  menunjukkan  bahwa  peran  MPU Banda Aceh dalam mewujudkan Kota Gemilang dalam bingkai Syariah, direalisasikan melaui kegiatan mudzakarah ulama, melalui rapat kerja   ulama, pengakaderan ulama, pengajian muslimat, dan melakukan penelitian. Adapun tantangan ya ng di hadapi MPU dalam mewujudkan Kota gemilang dalam bingkai Syariah berupa masyarakat Kota Banda Aceh yang majemuk, terjadinya pengeksploitasian orang lain, dan masyarakat Kota Banda Aceh yang kurang memahami terhadap visi dan misi Pemerintah Kota Banda Aeh mewujudkan Kota gemilangdalambingkai Syariah

Death Penalty for Corruptors in Non-Natural Disaster Fund in The Presidential Decree No. 12 of 2020

The death penalty is the principal punishment in Article 10 of the Criminal Code, and is also contained in Article 2 paragraph 2 of Law no. 31 of 1999 concerning the Eradication of Corruption. The pros and cons of the possibility that the Covid-19 pandemic fund corruptors were sentenced to death became a hot issue at the end of 2020, after the appointment of the Minister of Social Affairs as a suspect in the corruption case of social assistance funds. This study is more focused on whether the corruptors of aid funds during the Covid -19 pandemic can be sentenced to death if it is related to the consequences of the issuance of Presidential Decree No. 12 of 2020 which stipulates Covid -19 as a Non-natural disaster. The results of this study are a logical consequence of the determination of the Covid-19 outbreak as a non-natural disaster according to Presidential Decree No. 12/2020, it is impossible for the death penalty to be imposed on corrupt perpetrators considering that in the explanation of Article 2 paragraph 2 of Law no. 31 of 1999 requires natural disasters as a condition for the phrase certain circumstances  so that corruptors can be sentenced to death