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

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

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

The Implementation of Pop Up Notification on Online Queue System in Health Clinic, Using Website and Android Platform

Queuing is a tedious activity and can spend a lot of time for some people, especially if it is a queue at a health clinic. The usual queue is the prospective patient (the person who is sick), have to undergo a queue process so long before can get health care. To facilitate the process of queuing at the health clinic and solve problems in the conventional queuing system, the author designed an Online Queue System at a health clinic using Waterfall system development method. The output of this queue system is divided into three components; namely "Clinical Admin Website" which serves as an Interface for the clinic to post all clinical information, "Patient Android Application" which serves as an Interface for patients to see the queue number is running, queue the queue number online, get notification in the form of Pop Up notification and Maps for real-time direction to the clinic location, and "Web Server" which functions to integrate data from the Clinical Admin Website to the Android Patient Ap

Arahan Peningkatan Daya Tarik Pariwisata di Kawasan Pecinan Kota Lama Kembang Jepun Surabaya

Bagian Kota Surabaya ini masih dipertahankan dari sisi bangunan yang harus dilestarikan telah disusun peraturannya yaitu Peraturan Daerah Kota Surabaya No. 5 Tahun 2005 tentang Pelestarian Bangunan dan atau Lingkungan Cagar Budaya. Menurut Rencana Detail Tata Ruang Kota (RDTRK) UP Tanjung Perak Surabaya 2011-2031, kawasan Kembang Jepun diarahkan sebagai wilayah perencanaan bangunan cagar budaya Pecinan golongan C, dilaksanakan sesuai ketentuan Perda No. 5 tahun 2005 Bab IV Pasal 16 melalui Revitalisasi atau Adaptasi, dengan pengembangan zona wisata kuliner dan wisata sejarah, budaya, dan arsitektural. Berdasarkan peraturan yang sudah berlaku dan ditetapkan masih belum terlaksana sepenuhnya. Fungsi kawasan cagar budaya yang ditetapkan dikawasan pecinan Kota Surabaya masih butuh penambahan atau revitalisasi dari segi infarstruktur maupun bangunan tua yang merupakan aset Kota Surabaya. Perlu arahan untuk meningkatkan nilai kawasan tersebut karena adanya potensi pariwisata yang masih belum dimanfaatkan sepenuhnya.dari kondisi diatas diperlukan arahan untuk meningkatkan daya tarik pariwisata kawasan tersebut. Untuk mendapatkan arahan tersebut diperlukan tahapan sebagai berikut (1) Mengidentifikasi karakteristik Kawasan Pecinan berdasarkan potensi kawasan tersebut menggunakan analisis deskriptif. (2) Menentukan Faktor peningkat daya tarik pariwisata ke Kawasan Pecinan menggunakan metode analisis delphi. (3)merumuskan Arahan peningkatan daya tarik pariwisata kawasan pecinan kembang jepun Kota Surabaya menggunakan analisis deskriptif. Penelitian ini menghasilkan dari penelitian ini adalah arahan pada setiap faktornya, seperti revitalisasi bangunan heritage, pelestarian budaya khas kawasan pecinan yang bisa dilaksanakan melalui acara tahunan, dan kebetuhan akan kelembagaan yang mengelola kawasan pecinan secara terpadu

Efektivitas Terapi Psiko Spiritual terhadap Penurunan Tingkat Kecemasan pada Pasien Tuberculosis Paru dengan Terapi Obat

Background: Psycho-spiritual therapy is a therapy based on spiritual factors that is used to increase an individual's faith in God to increase immunity and endurance in dealing with various problems. The research objective was to determine the effectiveness of deep breath dzikir psycho-spiritual therapy in reducing anxiety levels in pulmonary tuberculosis patients. This research was conducted on 15-19 September 2020. Research Methods: This study used a Pre Experimental method using the One Group Pre-Post test design approach. The sampling technique used is non probability sampling, namely incidental sampling. Population of 28 people with a total sample of 21 people with anxiety. Data analysis using t-test. Research rsults: The results of the t-test statistical test showed that the effectiveness of psycho-spiritual therapy in reducing anxiety levels in patients with pulmonary tuberculosis with OAT therapy p value = 0.001, which means that the p value <0.05 means that Ho is rejected and Ha is accepted. Conclusion: There is an effect of psycho-spiritual therapy on reducing anxiety levels in pulmonary tuberculosis patients with OAT therapy.&nbsp

Tinjauan Fikih Wakaf dan Undang-undang Nomor 41 Tahun 2004 Tentang Wakaf terhadap Pengelolaan Wakaf Uang oleh Yayasan Tenda Visi Indonesia

Today many non-endowments institutions that receive and manage endowments of money include the Tenda Visi Indonesia Foundation (TEVIS). The TEVIS Foundation manages and distributes it according to its programs. So, this article was conducted by the author to find out the management of waqf money according to waqf fiqh and Indonesian Law Number 41 of 2004 concerning endowments, as well as the suitability of the management of endowments in money at the Tenda Visi Indonesia foundation with the concept of waqf money and Law No. 41 of 2004 concerning endowments. The method in this study is a qualitative method with a normative juridical approach, the type of research is field research using field data collection methods with observation, interviews, and also literature studies. The results of the study concluded that: first, the management of cash waqf according to fiqh only be distributed to what is permitted sharply according to law No. 41 of the management of cash waqf is carried out on banking products. Second, cash waqf management conducted by the TEVIS foundation is carried out in the real sector. Third, the management of cash waqf carried out by the TEVIS foundation was under fiqh waqf and according to Law No. 41 of 2004 concerning waqf, there is a discrepancy because of the TEVIS foundation doesn't register its money to the minister and its management doesn't go through banking product

Pelatihan Implementasi Budaya Mutu Berbasis Kearifan Lokal di Sdn Gugus I Pemenang Lombok Utara

Budaya mutu merupakan seperangkat nilai, norma serta keyakinan yang termanifestasi dalam aktivitas, perilaku, dan simbol di sekolah agar mencapai keunggulan yang diinginkan dan diharapkan sehingga tercapai akuntabilitas sekolah. Berbagai terobosan baru harus terus dilakukan sebagai upaya meningkatkan pemahaman dasar tentang budaya mutu sehingga pelayanan di bidang pendidikan dapat dilakukan secara terorganisir dan professional di lingkungan sekolah. Dalam rangka membangun budaya mutu pada level kelembagaan sangat membutuhkan keseriusan dari semua elemen sekolah. Salah satu caranya adalah dengan mengikuti pelatihan yang berkaitan dengan budaya mutu. Sehubungan dengan itu maka tim pengabdian masyarakat dari Program Studi PGSD FKIP Universitas Mataram melakukan pelatihan implementasi budaya mutu berbasis kearifan lokal di SDN Gugus I Pemenang. Tujuannya adalah setelah mengikuti kegiatan ini, guru dan kepala sekolah dapat membangun budaya mutu di lingkungan sekolah masing-masing agar dapat lebih baik dari sebelumnya. Kegiatan pengabdian kepada masyarakat ini terdiri dari tiga tahapan yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Kegiatan ini diikuti oleh perwakilan guru dan kepala sekolah dari Gugus 1 Pemenang yang berjumlah 20 peserta. Pelaksanaan kegiatan pelatihan dilakukan secara offline yaitu di Sekolah SDN 3 Pemenang. Kegiatan dilakukan dengan mengikuti anjuran protokol kesehatan covid 19. Kegiatan berjalan dengan sangat lancar. Respons peserta terhadap pelaksanaan kegiatan sangat baik