Penerapan Psak 105 Akad Mudharabah Dalam Akuntansi Syariah (Studi Kasus Pada Bmt Ugt Sidogiri Yosowilangun)

Pembiayaan Mudharabah merupakan pembiayaan yang disalurkan oleh Lembaga Keuangan Syariah kepada masyarakat untuk memaksimalkan operasional produksi. Dalam pelaksanaannya pembiayaan mudharabah  seharusnya sesuai dengan PSAK 105. Salah satu lembaga yang diteliti yaitu BMT UGT Sidogiri Yosowilangun. Penelitian ini dilakukan dengan tujuan untuk menganalisis penerapan pembiayaan mudharabah dalam akuntansi syariah sesuai PSAK 105. Metode penelitian menggunakan metode deskriptif kualitatif dengan pengumpulan data secara observasi. Hasil dari penelitian ini menunjukan bahwa pengakuan akuntansi pembiayaan mudharabah BMT UGT Sidogiri Yosowilangun belum semunya sesuai dengan PSAK 105. Sedangkan pengukuran akuntansi telah sesuai dengan PSAK 105.  Penyajian akuntansi terhadap pembiayaan mudharabah yang diterapkan BMT UGT Sidogiri Yosowilangun sudah sesuai dengan PSAK 105. Pengungkapan akuntansi terhadap pembiayaan mudharabah yang diterapkan BMT UGT Sidogiri Yosowilangun sudah sesuai dengan PSAK 105 yaitu menggunakan profit sharing

Assistance for Arrangement of Financial Reporting "Batik Ismoyo"

Every effort made by the community should get assistance for the activities they carry out, especially in business development they are undertaking, including the problem of preparing financial reports, small and medium enterprises such as Batik Ismoyo are also still in most other umkm companies, namely the need for guidance to be able to compile reports good and true finance. Based on the results of the partner situation analysis above, it can be concluded that Batik Ismoyo, whose address is in need of guidance in terms of MSME development in terms of simple financial reporting. The method we do is to provide assistance in the preparation of financial reports, starting from providing knowledge about the importance of financial reports, providing assistance in preparing financial reports in accordance with the business owned, with a simple recording method regarding accounting treatment to discuss financial problems that exist in Batik Ismoyo. The result of this assistance is that Batik Ismoyo has been able to compile financial reports well, including reading the results of the report

Sharia Marketing and Employee Intelligence on Public Trust in Indonesian Islamic Banking

The development of the Islamic banking system in Indonesia is carried out by a dual banking system within the framework of the Indonesian Banking Architecture (API). This has received a good response from the community so that it can create progressive trust. In addition to the sharia system label, there are several aspects that are thought to be factors in increasing public trust, including sharia marketing strategies and employee intelligence. The strategic process is the main pillar in gaining public attraction and trust. Likewise with the capabilities or intelligence of employees which can increase public trust. For this reason, this study aims to examine and analyze Islamic marketing and employee intelligence as an effort to increase public confidence in Islamic banking in Indonesia. This research was conducted in Jember Regency with a sample size of 100 respondents. The analytical method used is multiple linear regression analysis. The results of this study indicate that Islamic marketing has a significant and significant effect on public trust in Islamic banking, while employee intelligence does not show an effect on public trust in Islamic banking. The coefficient of determination obtained with an R Square value of 7.8%, this shows that public trust can be explained by the existence of Islamic marketing and the intelligence of Islamic marketing employees and employee intelligence

Pendampingan Pengembangan UMKM dan Sosialisasi Nabung Saham Di Desa Pandansari Kecamatan Senduro Kabupaten Lumajang

Perkembangan teknologi informasi sudah seharusnya dipahami oleh semua lapisan masyarakat, namun pada kenyataanya tidak semua masyarakat melek akan teknologi informasi, sehing ahal ini pelu menjadi perharian khusus dalam mendampingi usaha yang digeluti oleh pelaku usaha, Tidak sedikit dari para pelaku usaha yang tidak memahami cara berinvestasi dan memasarkan produk dari usaha yang mereka jalani oleh masyarakat desa pandansari Kabupaten Lumajang, sehingga ini seakan menjadi perhatian khusus pagi para akademisi dalam mendampingi para pelaku usaha tersebut dalam memasarkan prosuk dan melakukan investasi jangka panjang dengan cara seperti yang dilakukan saat ini. Langkah yang dilakukan adalah memberikan wawasan mengenai strategi pengembangan UMKM dan nabung saham serta melakukan diskusi mengennai permasalahan dan situasi yang ada. Demi tercapainya tujuan yang utama perlu terciptanya kontinuitas dan pemahaman yang mendalam mengenai strategi pemasaran dan administrasi lainnya, sebab tanpa adanya hal tersebut dengan yang dilakukan dengan baik dan benar akan sulit tercipta tujuan utama diatas

Determinant Of Consumer Repurchase Interest At Kober Mie Setan Jember

This research is based on the influence of consumer repurchase interest in certain products. The case study in this research is the culinary product of Kober Mie Setan in the city of Jember. The research objective to be achieved is to test whether interest in repurchase interest is influenced by customization and consumer satisfaction with Kober Mie Setan products in Jember. This research uses quantitative methods. The number of samples used in this study were 77 people with a purposive sampling technique. The data was collected by means of a questionnaire. The analysis used includes instrument test data, multiple linear regression analysis. From the results of the data analysis, it can be seen that the adjustment of mass and customer satisfaction both simultaneously and partially has a positive and significant effect on repurchase interest

Strategi Pemasaran Oleh Pengusaha Perempuan di Kabupaten Jember

Small and medium-sized micro-enterprises are the tip of the community for the welfare of the community, especially the development of information technology that is increasingly well used by every business actor.There are many ways that can be done in embarrassing businesses ranging from face-to-face manuals and online media as it is today, which really must be mastered by business people. The number of vegetable traders who seem to continue to grow is certain they have their own way of marketing every product they have, but sometimes the lack of mastery of information technology that is minimal makes them often lose competitiveness with those with information technology as it is today. Through this research, it is hoped that a good and correct marketing strategy will be found to develop the business carried out by women entrepreneurs of vegetable traders, especially in the Umbulsari District of Jember

MANAGEMENT OF VILLAGE FUNDS IN ACCORDANCE WITH PERMENDAGRI NUMBER 20 OF 2018

The purpose of this study was to determine the suitability of the Village Fund (DD) financial management cycle in Kunir Lor Village, Kunir District, whether it was in accordance with the cycle. village financial management as regulated in the Minister of Home Affairs Regulation (Permendagri) number 20 of 2018 and to describe the Village Fund Management (DD) accountability system in Kunir Lor Village, Kunir District, Lumajang Regency. This type of research is descriptive research with a qualitative approach where the data obtained from the Office of the Village Hall of Kunir Lor, Kunir District, Lumajang Regency in the form of interviews, documentation, and questionnaires. The data used is primary data, where the data is processed from published data. The results of this study state that the management of village funds is divided into several stages including the planning stage, implementation stage, administration stage, reporting stage and accountability stage to Kunir Lor Village. process whose implementation is still considered ineffective

EFFECT OF LIQUIDITY, DIVIDEND POLICY, SALES GROWTH ON COMPANY VALUE

This study aims to determine whether liquidity, dividend policy, sales growth have an effect on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange in 2017-2019. The data collection technique used is porposive sampling so that a sample of 15 companies is obtained. The analytical method used is descriptive analysis, analysis linear regression, classical assumption test and model feasibility test. The results of the study using the partial test (t test) showed that liquidity had a significant positive effect on firm value, dividend policy had a significant positive effect on firm value, and sales growth had a negative effect on firm value. This research method uses quantitative research which is a research method that examines the population or sample, collects data using research instruments, analyzes quantitative data and all of that will be used to test the established hypothesis

Mendongkrak Volume Penjualan Produk UMKM Melalui Akun Organisasi E-Commerce

Indonesia is a big country, based on the Population Census data released by the Central Statistics Agency (BPS), the number of inhabitants in 2018 is not less than 260 million. This figure will continue to grow each year, projected in 2035 the number reached more than 300 million inhabitants. The existence and role of MSMEs (Micro, Small and Medium Enterprises) in supporting national economic activity, especially in addressing the problems of poverty, unemployment, inequality between sectors, is very important and strategic. Therefore, a strengthening of the economy of small and medium priority towards the creation of a solid economic fundamentals. However, in realizing the great potential, SMEs still face many problems, both internally and externally. The purpose of this study was to determine the extent of product variety, posting and updating, as well as keywords affect the increase in sales volume either partially or simultaneously. The method used in this penelitiaan is quantitative descriptive. The results of this study indicate that the product variety, posting and updating, as well as keywords affect the increase in sales volume either partially or simultaneously

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia)

Issues raised in this research is how the influence of institutional ownership variable, independe board of directors, audit committee, and the size of the company to the level of disclosure in the company's Corporate Social Responsibility manufactur in Indonesia Stock Exchange. This study aimed to analyze the influence of these variables, and to contribute in the form of useful information for investors, owners, and company management in decision making. Variable selection based on the relevant theory and reference the results of previous research related to the study. The research methodology uses quantitative methods, the amount of a total of 106 observations sourced from 53 companies during the second annual period. The results of this study found that the variables of institutional ownership, board of commissioners independe, audit committee, and the size of the company turns its influence signifkan on the level of disclosure of Corporate Social Responsibility when viewed simultaneously, but when viewed in partial only institutional ownership and the size of the companies that have significant influence, while the other two did not have a significant influenc