Analisis Sistem Laporan Dana Zis pada Baitul Maal Muamalat (Bmm) Jogjakarta

Penelitian ini bertujuan untuk mengetahui bentuk pengelolaan dan besarnya dana ZIS, dan mengetahui proses pencatatan laporan pengelolaan dana ZIS pada Baitul Maal Muamalat (BMM) Jogjakarta. Desain Penelitian deskriptif eksploratif dengan pendekatan kualitatif, teknik pengambilan data observasi, wawancara dan studi pustaka. Berdasarkan hasil penelitian, proses pencatatan laporan keuangan sudah sesuai dengan syariat Islam, yaitu pengambilan hak amil sebesar 12,5% dan pengambilan dana infaq yang tidak boleh lebih dari 30%. Tetapi dalam penyusunan laporan keuangan kurang memperhatikan kehati-hatian dalam pencatatannya, sehingga kurang bisa dipahami oleh pihak eksternal. Oleh karena itu, perlu adanya perbaikan lagi dalam pencatatan laporan dana yaitu harus disamakan antara pihak internal maupun eksternal dan penambahan catatan dana pengelola dalam penyusunan laporan lebih baik lagi dengan melakukan pemisahan antara porsi hak amil dan porsi dana infaq yang diambil

Peran Gusjigang dan Penerapan Akuntansi terhadap Literasi Keuangan Pra-nikah

Literasi keuangan adalah salah satu jembatan untuk mewujudkan keluarga yang sejahtera. Banyak faktor yang dapat mempengaruhi literasi keuangan rumah tangga, diantaranya kearifan budaya lokal gusjigang dan penerapan akuntansi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari gusjigang dan penerapan akuntansi terhadap literasi keuangan pra-nikah. Jenis penelitian yang digunakan adalah kuantitatif deskriptif dengan pendekatan korelasional. Populasi dalam penelitian ini adalah seluruh mahasiswa Program studi akuntansi Fakultas Ekonomi Universitas Muria Kudus. Metode pengambilan sampel dengan teknik purposive sampling, dengan jumlah sampel sebanyak 43 mahasiswa. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian ini memberikan penjelasan bahwa terdapat pengaruh yang positif dan signifikan antara gusjigang terhadap literasi keuangan pra-nikah. Di sisi lain, tidak terdapat pengaruh yang signifikan dari penerapan akuntansi terhadap literasi keuangan pra-nikah

Work and Knowledge of Mother Readiness in Exclusive Breastfeeding

Knowledge of exclusive breastfeeding has been proven, through previous studies, as one of the factors that affect the readiness of pregnant mothers in exclusive breastfeeding. It is also widely reported about the job or profession mothers (especially those done outside the home) as factors inhibiting the implementation of exclusive breastfeeding. This study aims to examine the role of the moderator job as the relationship between knowledge of exclusive breastfeeding with maternal readiness in exclusive breastfeeding. Cross-sectional study performed on pregnant women with first child, a sample of 139 respondents was taken to the criteria does not work (housewives) or working outdoors. Enclosed questionnaire was used to measure the knowledge and readiness of mothers in exclusive breastfeeding. The data analysis technique used is the linear regression model. The results showed that the significant effect of knowledge on the readiness of pregnant women at work (R = 0.412; p = 0.002) but not significant in pregnant women who do not work (R = 0.187; p = 0.086). It can be concluded that the work has a role as moderator effect of exclusive breastfeeding knowledge about the readiness of pregnant mothers in exclusive breastfeeding

Pengaruh Karakteristik Perusahaan, Koneksi Politik dan Reformasi Perpajakan terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Tahun 2008-2012)

Tax is another source of domestic revenue which contributed approximately 70% of the state budget. In order to increase tax revenue, it is necessary precautions to minimize tax avoidance efforts undertaken by the taxpayer. This research aims to examine the influence of firm characteristic consisting of leverage and capital intensity, political connection and tax reform to tax avoidance simultaneously and partial. The type of research used is explanatory research. The sampel method used was purposive sampling. Secondary data obtained from financial statements manufactured corporation and listing on the Indonesian Stock Exchange during the year 2008 until 2012. Multiple regression analysis was conducted using SPSS version 21.00 for windows. The test result showed that the variable leverage, capital intensity, political connection and tax reform take effect simultaneously against tax avoidance. From the result of the analysis of partially known that variable leverage and political connection influential significantly to tax avoidance, while the capital intensity and tax reform did not affect significantly to tax avoidance

Pengaruh Ekstrak Daun Belimbing Wuluh (Averrhoa Bilimbi L.) terhadap Penurunan Tekanan Darah Tikus Putih Jantan (Rattus Norvegicus) Hipertensi

Background: Hypertension is an important risk factor for coronary disease. This happens both in developed or developing country. Starfruit (Averrhoa bilimbi L.) has chemical constituents that are benefi cial for health. Phytochemical screening showed that crude drugs starfruit leaves contain fl avonoids, saponins, tannins and steroids/triterpenoids. Tannin has diuretic effect. Tannin and fl avonoid also contain antioxidants that can decrease blood pressure.Objective: To determine of the eff ect of starfruit leaf extract to decrease blood pressure of hypertension white rats (Rattus norvegicus).Methods: This study was a pure experimental research design with pretest-posttest control group. The Number of samples was 21 white rats, which had previously been induced with 2.5% NaCl and prednisone dose of 1.5 mg/kg BW for 15 days. The samples were divided into 3 groups; group 1 was given captopril treatment dose of 2.5 mg/kg BW, group 2 was given a dose of starfruit leaf extract 52.517 mg/100 gram BW; and group 3 was given doses of leaf starfruit extract 105.034 mg/100 gram BW of the rats. Treatment was given for 15 days and then the blood pressure of the white rats was measured.Results: captopril dose 2.5 mg/kg BW was effective to decrease the white rats blood pressure (P <0.05). The Starfruit leaf extract dose 52. 517 mg/100 gram BW was effective to decrease white rats blood pressure (P <0.05) and starfruit leaf extract dose 105. 034 mg/100 gram BW was effective to decrease white rats blood pressure (p< 0.05).Conclusion: captopril dose 2.5 mg/kg BW and starfruit leaf extract dose 105. 034 mg/100 gram BW mice had similar effectiveness to decrease white rats blood pressure

STRATEGI PENANGGULANGAN KEMISKINAN ( Studi Tentang Lmplementasi Strategi Penanggulangan Kemiskinan di Kabupaten Jembrana dan Kabupaten Magelang)

Government policy about poverty has been popular since economy crisis on 1997 in which Human Development Index of Indonesia decreased 2 levels during· 2 years. Many programs implemented by local government to prevent the number of poor families. Each local government has specific preventing poverty strategy depends on their local condition. The successful of this strategy needs public participation, funding support and poor families spirits. Key words : Strategy, Government , Poverty