Analisis Penerapan PSAK No. 102 Tentang Akuntansi Murabahah (Studi Kasus pada Lembaga Keuangan Mikro Syari'ah Baitul Qiradh Afdhal Cabang Kota Lhokseumawe)

This study is aimed to analyze the application of PSAK No. 102 about murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional. Thisstudy uses descriptive analyses method. The data used is primary data obtained directly by interview , and secondary data through documentation and study of literature.The results showed that the application of the murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional with PSAK No. 102 about murabaha accounting has not been fully run in accordance with the applicable rules. Keywords—Murabahah, PSAK No. 102, Baitul Qirad

Korupsi, Politik dan Pilkadal dalam Perspektif Pemberantasan Korupsi di Indonesia

Pelaksanaan pemilihan kepala daerah secara langsung mendorong terjadinya korupsi dikarenakan proses pemilan tersebut. Sejak masa persiapan hingga pemilihan membutuhkan uang yang banyak. Para kandidat akan mengupayakan untuk memperoleh uang yang dikeluarkanya saat pemilihan dengan cara yang tidak sah. Jika uang diperoleh dari investor maka korupsi, kolusi dan nepotisme tidak dapat dihindari.UU. No. 32 tahun 2004 tentang Pemerintahan Daerah sebagai landasan hukum pemilihan kepala daerah langsung masih mengandung kekurangan. Selain sanksi pidana, UU. No. 32 tahun 2004 belum mengantisipasi kecurangan yang dilakukan incumbent saat mnggunakan fasilitas publik untuk kepentingan pribadi ketika mencalonkan dirinya kembali.Korupsi menghasilkan politik busuk dan politik yang busuk akan menimbulkan korupsi lainnya. Oleh karena itu, kedepannya, sistem pemilihan kepala daerah langsung dalam UU No. 32 tahun 2004 harus dievaluasi dengan pertimbangan dari sisi biaya dan manfaa

Confirming Domestic Identity, Supporting Public Commitment (the Case of Tuan Guru\u27s Wife in Lombok West Nusa Tenggara Eastern Indonesia)

Berbeda dengan Tuan Guru (pemimpin agama) yang merupakan figure penting dan berpengaruh, bukan hanya agama tetapi juga politik dan budaya, di Lombok, para istri mereka bukanlah tokoh dunia publik. Pengamatan demikian mungkin saja mengindikasikan terjadinya proses domestikasi yang lalu mengakibatkan subordinasi dalam relasi keluarga Tuan Guru. Penelitian ini menawarkan nuansa dan pemahaman lain dalam melihat relasi gender pada keluarga Tuan Guru, dengan menggarisbawahi cairnya demarkasi ruang public dan private yang terjadidi dalamnya. Penelitian ini mengungkap bagaimana sesungguhnya para istri Tuan Guru memposisikan dirinya dalam relasi kuasa pernikahan yang memberikan kesan bahwa relasi gender itu tidak linier dan kaku tetapi kompleks dan cair. Pembagian ruang public dan private adalah isu penting bagi gerakan feminis.Agama, negara, dan keluarga dikritisasi sebagai lembaga-lembaga yang melanggengkan istrinisasi karena mereka masing-masing adalah dasar bagi, alat untuk, dan tempat bagi suburnya budaya patriarkhi. Ideologi gender yang dianut oleh Indonesia sebagaimana yang termaktub dalam UU perkawinan No 1/1974 misalnya membenarkan dikotomi laki-laki sebagai kepala keluarga dan perempuan adalah iburumah tangga. Negara,melalui system hukumnya, secara aktif memapankan pembagian yang kaku ini sembari menyamarkan berbagai fakta yang terjadi tentang bagaimana sesungguhnya perempuan Indonesia menegosiasikan pembagian yang kaku tersebut. Berdasarkan interview mendalam dengan para istri Tuan Guru dari tiga pondok pesantren yang terbesar di Lombok, penelitian ini mengungkap bahwa pembagian ruang public dan privat dalam keluarga Tuan Guru adalah sebuah cara untuk menegaskan identitas domestic seorang istri dan mendukung komitmen publik para Tuan Guru. Dalam beberapa poin, cara pandang ini memang mengadopsi ideologi yang ditanamkan oleh Negara sebagaimana dikemukakan di atas, tetapi dengan beberapa modifikasi. Garis pemisah antara ruang public dan domestic tidak selalu jelas karena para istripun bertanggungjawab dan terlibat aktif dalam kehidupan pesantren termasuk dalam bidang managemen, pendidikan, keuangan serta aktif berpartisipasi dalam pengembangan dan tanggungjawab social lembaga pesantren. Keterlibatan public istri tuan guru tersebut, hanya saja, bukan atas nama gerakan aktivisme atau pembebasan perempuan, tetapi lebih sebagai mendaulatkan diri mereka sebagai pemain belakang layar yang sangat menentukan keberhasilan perjuangan sosial para Tuan Guru. Di sinilah letak kompleksitas relasi gender itu

Politik Hukum Pidana Dalam Perlindungan Korban Kejahatan Ekonomi Di Bidang Perbankan

As we have seen that corporation te Criminal Code is not the matter of criminal law, so corporation certainly is unreliable criminally. Furthermore if bank Is made for crimepurposeso the direction will be a white color. Under this condition, it means that there no economical victims normatively on banking. The following would be elaborated the problem above from the political perspective of criminal law

Students English Speaking Ability

This Study is intended to assess students\u27 English speaking ability in Syaikh Zainuddin Islamic Senior High School NW Anjani East Lombok which includes; the categories of students\u27 English speaking ability, the problems are experienced by students when they speak English and factors affect students\u27 English speaking ability. The data was collected through audio and video recording of students\u27 group discussions and depth interviews with the headmaster, English teachers, language advisors and students. The data was analyzed using descriptive qualitative and quantitative method. The results of this study are; first, the categories of students\u27 English speaking ability are 86.8 % students in high, 11.2 % student medium and 2.8 % in the low category. Second, the problems are experienced by students when they speak English are; difficult to begin, vocabularies mastering, pronunciation, and grammatically, and third, factors affect students\u27 English speaking ability are; environment, learning method, control, language rules, rewards, and punishments

Pencucian Uang dan Kejahatan Terorganisir

One of the major activities of transnational criminal organizations is profit taking. Although a considerable portion of this come from drug trafficking, other forms of transnational crime may account for a significantly high percentage of all the illegal proceeds that enter the global financial system. The problem for these groups, however, is that the money derived from illicit proceeds has somehow to be made legitimate through the laundering process

Implementasi Pendidikan Karakter Di Madrasah

Character education is the systematical approach to develop and safe fitrah (natural values) for potencials of human being (human actualization). The implication of the systematical approach is how to make a good planning and teach a fitrah (a natural values) in order to became good values and for the final purposes in order tobe a good behavior. So education for character will be well apllied if every teacher has good values or character

Persepsi Petani terhadap Peran Penyuluh Pertanian di Desa Lada Mandala Jaya Kecamatan Pangkalan Lada Kabupaten Kotawaringin Barat

This study aims to determine the perception of farmers on the role of agricultural extension. Extension roles/duties include education, dissemination of information/innovation, facilitation, consultation, supervision, monitoring and evaluation, where the sixth in this study into research variables. Likert scale is used to measure the perception of rubber farmers to the overall role of agricultural extension workers. From the results of the research note that the perception of farmers for the role of extension workers in the value is in the category “enough to play'' with the overall average of 3.11. The perception of farmers on the role of agricultural extension in Lada Mandala Jaya Village, Pangkalan Lada Sub-district can be categorized as (a). “role” (mean = 3,69) for sub-variable of Education, (b). “role” (mean = 3,41) for the sub-variable Dissemination, (c). “lacks role'' (average = 2.24) as the Facilitator, (d). “enough role” (average = 3.15) as consultant, (e). “enough role” (average = 2.60) as Supervisor, and (f). “enough role” (average = 2.61) in the implementation of Monitoring and Evaluation. It is advisable to extension workers to optimize the role of extension workers, especially in facilitating and supervising the farmers in the development of rubber plantation business

The Development of Modular and Re-Usable Face Shields for COVID- 19 Prevention in Clinics

COVID-19 continues to cause a high fatality rate - especially in health workers. Safety protocols in nearly all aspects of our lives were announced to minimize the spread of the disease. A common personal protection equipment (PPE) that is used as a safety precaution is the face shield, a portable barrier to protect human to human transmission. Unfortunately, this simple, mass-produced device has not been made in a standardized way. This study aimed to create a standard modular and ergonomic face shield that can be dispatched, recleaning, sterilized, and partially renewed. Polyethylene Terephthalate (PET) and Polylactide (PLA) filaments were selected as the materials to be used. PETs with 0.3 mm thickness were used for the visor. The headband was designed in AutoCAD 2019 then produced by a Flashforge 3D printer. Nurses’ anthropometric measurement was used as guidance in formulating the size of the head band. 60 head bands were produced in 2 months of 5 working days (80 minutes for each headband). This device was given to non-government clinics that have short PPE supplies and was evaluated according to their reliability and comfort. We concluded that this new PPE had minimum visual distortion, was easy to dismount, and easy to replace, except for the headband. Keywords: covid-19, face shield, preventio