IDENTIFIKASI KEBUTUHAN PEMBIAYAAN SYARIAH PETERNAK LEMBU DI DELI SERDANG

Abstract: This research identifies the needs of cattle breeders for Islamic financing for cattle business development to provide solutions to problems faced by breeders in Deli Serdang Regency, North Sumatra, especially in obtaining access to capital through Islamic financial institutions. The condition of the breeders included in the non-bankable criteria and did not have the 5 C criteria (character, capacity, collateral, capital, and conditions of economic), which are the main requirements for distribution of financing. One way to provide a solution to this problem is by providing easy access for farmers to obtain financing from LKMS with the most appropriate financing schemes and models for farmer business activities. In order to reach this stage, it is necessary to identify the needs of breeders. The research method used is a qualitative approach. Data were collected based on primary sources in the form of interviews with breeders, LKMS around Deli Serdang Regency. The results showed the main needs (needs) of breeders in managing their livestock business to be successful where the availability of capital during the maintenance period, the need for knowledge and skills in processing potential waste from livestock manure to become business and additional income from livestock management, the availability of routine health assistants. Conduct visits to help and provide counseling and control the health of livestock. The Islamic financing model for cattle breeders shows very promising business potential and opportunities for both parties of Islamic cooperatives and cattle breeders. The welfare opportunities formed in a multiplier manner from the sharia financing model for cattle breeders and sharia cooperatives based on investment with a yield within 42 months reach an equivalent rate of 72.5%

PENGARUH ROTASI KERJA TERHADAP KINERJA KARYAWAN DI PT CITRA KENCANA INDUSTRI

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh rotasi kerja (X1) terhadap kinerja karyawan (Y). Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan produksi  Citra Kencana Industri dengan jumlah 150 karyawan. Sampel yang digunakan sebagai objek dalam penelitian ini sejumlah 42 karyawan. Teknik pengambilan sampel dalam penelitian ini adalah yaitu teknik sampling yang memberikan peluang yang sama bagi seluruh anggota populasi untuk dipilih menjadi anggota sampel. Metode pengumpulan data dilakukan dengan angket/kuesioner. Teknik analisis yang digunakan adalah uji statistik melalui uji ttest, spss Berdasarkan hasil penelitian diperoleh persamaan regresi linear berganda Y= 3.3612.021+0.05. Hasil uji t-test menunjukkan bahwa variabel rotasi kerja mempunyai pengaruh positif dan signifika terhadap kinerja karyawan, variabel motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dan variabel kepuasan kerja berpengaruh positif dan signifikan Hasil kinerja karyawan. Hasil uji F-test menunjukkan bahwa rotasi kerja, motivasi kerja dan kepuasan kerja secara bersama-sama berpengaruh terhadap kinerja karyawan. Sedangkan hasil koefisien determinasi (R2) sebesar 87,8%ini berarti kontribusi variabel independen (rotasi ke) mempengaruhi variabel dependen (kinerja karyawan)  sedangkan sisanya 12,2 % dipengaruhi variabel lain di luar model penelitian

Female Audit Partners and Extended Audit Reporting: UK Evidence

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity

Implementasi falah dalam ekonomi Islam melalui kesadaran petani sebagai homo Islamicus melaksanakan pembayaran zakat pertanian

This article describes the concept of al Ujrah in Islam, which is appropriate as a reference for problems faced by companies or entrepreneurs when experiencing economic difficulties, especially learning from the experience of financial difficulties when faced with the issue of the Covid-19 pandemic 2.5 years ago. As well as the conditions in 2023 presented by the Indonesian and world economies will experience a recession or economic difficulties, so 2023 will be a year full of challenges and struggles for companies in terms of the policy of retaining employees with wages that have been stipulated in work contracts or wage adjustments by making new contracts. The purpose of this research, of course, is to provide accurate and correct references to become a reference for creating policies that are fair for employees as well as safe for companies or employers. This research is a research with a literature study. The data source used is the primary data source. Data collection techniques with literature studies and documentation. The analysis technique was carried out using the meta-analysis-aggregation method, selecting this data analysis to elaborate themes on zakat problems, then forming an analysis framework (conceptual framework), and finally formulating a synthesis by summarizing the various research results or summarizing. The results of the study show that Al Ujrah (wages) are payments or rewards, which can be in the form of goods, money, or other types of assets. Wages are given as an achievement for the results of business or services that have been provided by individuals. Payment of wages (al-ujrah) is carried out based on a work contract (contract), so adjustments to the mechanism and its implementation must also be carried out by deliberation and agreement between the workers and the employer, reflecting fairness and mutual understanding

Implementasi PSAK 109 Untuk Pengelolaan Zakat, Infaq/Sedekah Pada LAZIS Muhammadiyah Kota Medan

Abstrak:Penelitian ini menggambarkan penerapan Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) dalam pengelolaan zakat, infaq / sedekah di LAZIS Muhammadiyah Kota Medan. Melalui penelitian ini, persentase penerapan PSAK 109 dan faktor-faktor yang menyebabkan PSAK 109 tidak diterapkan diketahui. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan wawancara. Analisis data yang digunakan adalah analisis kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa pelaporan dana zakat, infaq / sedekah yang dilakukan oleh LAZIS Muhammadiyah Kota Medan hanya berupa daftar tanda terima / pengumpulan dan pengeluaran / distribusi yang dicatat berdasarkan tanda terima yang dimiliki. Pelaporan dana zakat, infaq / sedekah LAZIS Muhammadiyah Kota Medan tidak mengikuti PSAK 109.A bstrak:Penelitian ini menjelaskan tentang penerapan Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) dalam pengelolaan zakat, infaq / sedekah pada LAZIS Muhammadiyah Kota Medan. Melalui penelitian ini, dapat dianggap menerapkan PSAK 109 dan faktor-faktor yang menyebabkan tidak diterapkannya PSAK 109. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan wawancara. Analisis data yang digunakan adalah analisis deskriptif kualitatif. Dana penelitian zakat, infaq / sedekah yang dilakukan oleh LAZIS Muhammadiyah Kota Medan hanya terdiri dari daftar pencatatan penerimaan / penghimpunan dan penerbitan / penyaluran yang dilaporkan berdasarkan kuitansi-kuitansi yang dihasilkan. Pelaporan dana zakat,hadiah dari pihak LAZIS Muhammadiyah Pusat

The concept of al-Ujrah and how its adjustments during the Covid-19 period: An Islamic perspective

The purpose of this paper is to provide accurate and correct references to become a reference for creating policies that are fair for employees and safe for companies or employers—data collection techniques with literature studies and documentation. The study revealed that al Ujrah (wages) are payments or rewards, which can be goods, money, or other types of assets. Wages are given as an achievement for the results of a business or service provided by individuals. Payments (al-ujrah) are based on a work contract (contract), so adjustments to the mechanism and its implementation must also be carried out by deliberation and agreement between the workers and the employer, reflecting fairness and mutual understanding. Public interest statements This article describes the concept of al Ujrah in Islam, which is appropriate as a reference for problems faced by companies or entrepreneurs when experiencing economic difficulties, especially learning from the experience of financial difficulties when faced with the issue of the Covid-19 pandemic.  Article historyReceived: 1/14/2023 | Revised: 5/14/2023 | Accepted: 5/20/2023 | Online First: 5/21/2023 &nbsp

Bungai rampai bimbingan rohani islam

buku ini membahas tentang rohani keislama