Penerapan Akuntansi Zakat pada Lembaga Amil Zakat (Studi pada Laz Dpu Dt Cabang Semarang)

Indonesia secara demografik dan kultural, sebenarnya memiliki potensi yang layak dikembangkan menjadi salah satu instrument pemerataan pendapatan khususnya masyarakat muslim Indonesia, yaitu institusi zakat, infaq, shadaqah (ZIS). Karena secara demografik, mayoritas penduduk Indonesia adalah beragama Islam, dan secara kultural kewajiban zakat berinfaq, dan shadaqah di jalan Allah SWT telah mengakar kuat dalam tradisi kehidupan masyarakat muslim. Dalam mengelola zakat harus memiliki akuntabilitas dan transparansi. Karena itu, menjadi penting bagi lembaga pengelola zakat untuk bisa menyusun laporan keuangan yang baik dan transparan. Akan tetapi masih banyak BAZIS dan LAZIS yang belum menggunakan akuntansi zakat, terutama badan amil zakat yang beroperasi dalam lingkup desa/kelurahan atau masjid, mereka masih menggunakan akuntansi konvensional. Padahal sudah dikeluarkan PSAK no.109 tentang akuntansi zakat. Fenomena tersebut merupakan alasan untuk melakukan penelitian terhadap penerapan akuntansi zakat yang dilakukan lembaga pengelolaan zakat, mekanisme pengelolaan zakat pada Lembaga Amil Zakat Dompet Peduli Umat Darut Tauhid (LAZ DPU DT) Cabang Semarang menjadi topik dalam penelitian ini. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Teknik Pengumpulan Data dilakukan dengan: 1) Observasi Langsung, 2) Wawancara (Interview), dan 3) Dokumentasi. Analisis data yang akan dilakukan terdiri atas deskripsi dan analisis isi. Data yang terkumpul kemudian dianalisis dengan menggunakan metode deskripsi, dengan analisis kualitatif. Dalam hal ini, analisis dilakukan dengan menjelaskan hal-hal yang berhubungan dengan keadaan di LAZ DPU DT cabang Semarang, terutama dalam menggambarkan bagaimana penerapan akuntansi zakat pada LAZ DPU DT cabang Semarang. Akuntansi terhadap dana zakat yang dilakukan LAZ DPU DT Cabang Semarang dilakukan berdasarkan nilai dasar tunai (cash basic) dimana model pencatatan transaksi akuntansi yang membukukan semua pendapatan yang sudah diterima. Dan dalam proses pelaporannya LAZ DPU DT Cabang Semarang hanya membuat laporan sumber dan penggunaan dana dan laporan penerimaan dan penggunaan dana, karena LAZ DPU DT Cabang Semarang belum mempunyai asset sendiri seperti tanah dan bangunan, sehingga LAZ DPU DT Cabang Semarang belum melakukan lima laporan keuangan menurut PSAK No. 109 diantaranya adalah neraca, laporan sumber dan penggunaan dana, laporan Perubahan dana asset kelolaan, laporan arus kas, dan catatan atas laporan keuangan. Oleh karena itu LAZ DPU DT Cabang Semarang belum diaudit oleh akuntan publik dan belum sesuai dengan PSAK No. 109

Mimicking Time Evolution within a Quantum Ground State: Ground-State Quantum Computation, Cloning, and Teleportation

Ground-state quantum computers mimic quantum mechanical time evolution within the amplitudes of a time-independent quantum state. We explore the principles that constrain this mimicking. A no-cloning argument is found to impose strong restrictions. It is shown, however, that there is flexibility that can be exploited using quantum teleportation methods to improve ground-state quantum computer design.Comment: 10 pages, 7 figure

Analisis Promosi Makanan Khas Melayu Bolu Kemojo pada Gerai Al Mahdi Pekanbaru

The aim of this research is to find out the respondents responses from an analysis on promoting Malay cuisine kemojospongecake which being sold by Al Mahdi food stall Pekanbaru that using marketing mix (advertising and personal selling).The theory used in this research is Lupioyadi and Hamdany (2006 :74) that separated promotion mix into six parts; advertising, personal selling, sales promotion, public relation, word of mouth, and direct mail.The method of the research is qualitative research which the research and comprehension process based on social phenomenon and public affair investigation. In this research, the writer used Ordinal Scale in measuring the data and Likerts Scale in measuring persons attitude upon objects attitude.This research is identified into two problems; advertising and personal selling that being operated by Al Mahdi food stall Pekanbaru. Thus in this research, the writer this research can reveal the respondents response on two promotions mix by distributing questionnaires to respondents and also processing the result of questionnaires.The conclusion of this research, it showed the respondents responses on marketing mix on advertising were interesting enough based on the analysis, yet on personal selling also was good based on the analysis which those results based on the questionnaires answers recapitulation. Then, the writer suggested the company in advertising analysis to be more innovative on social media and improve the features on the social media for selling promotion,Key words: Promotion, kemojo sponge cake, and populations responses on two marketing mix

Quantum-Classical Reentrant Relaxation Crossover in Dy2Ti2O7 Spin-Ice

We have studied spin relaxation in the spin ice compound Dy2Ti2O7 through measurements of the a.c. magnetic susceptibility. While the characteristic spin relaxation time is thermally activated at high temperatures, it becomes almost temperature independent below Tcross ~ 13 K, suggesting that quantum tunneling dominates the relaxation process below that temperature. As the low-entropy spin ice state develops below Tice ~ 4 K, the spin relaxation time increases sharply with decreasing temperature, suggesting the emergence of a collective degree of freedom for which thermal relaxation processes again become important as the spins become highly correlated

Pengaruh Me/cp Ratio Ransum Terhadap Performans Babi Bali

Telah dilakukan penelitian mengenai imbangan energi-protein ransum (ME/CP ratio, ME (kkal/kg) danCP(%) pada babi Bali. Tingkat imbangan sebagai perlakuan adalah ME/CP ratio: 2805kkal/16,08% (perlakuanA); 2955kkal/17,96% (perlakuan B); 3120kkal/19,84% (perlakuan C) dan 3242kkal/22,28% (perlakuan D) yangdiberikan kepada babi Bali jantan lepas sapih dengan berat badan awal 9,5 – 12 kg selama 8 minggu. Penelitiandirancang dengan rancangan acak kelompok (RAK) dengan empat perlakuan dan tiga ulangan sehingga anak babibali jantan yang diperlukan sebanyak 12 ekor. Hasil penelitian menunjukkan bahwa babi-babi yang mendapatperlakuan B (ME/CP ratio = 2955kkal/17,96%) memiliki BB akhir, PBB dan konsumsi ransum paling tinggidibandingkan yang mendapat perlakuan A, C dan D (P<05), sedangkan nilai FCR yang paling rendah terdapatpada babi-babi yang mendapat perlakuan A (ME/CP = 2805 kkal/16,08 %) dibandingkan dengan yang mendapatperlakuan B, C dan D (P<0,05). Dari hasil penelitian dapat disimpulkan bahwa babi-babi yang mendapat imbanganME/CP ratio : 2805kkal/16,08% menggunakan pakan paling efisien, memberikan pertambahan bobot tertinggipada imbangan ME/CP 2955kkal/17,96%

The Baldwin Effect and Black Hole Accretion: A Spectral Principal Component Analysis of a Complete QSO Sample

A unique set of UV-optical spectrograms of 22 low redshift QSOs are investigated using principal component analysis. We find three significant principal components over the broad wavelength range from Ly\alpha to H\alpha. They together account for about 78% of the sample intrinsic variance. We present strong arguments that the first principal component represents the Baldwin effect, relating equivalent widths to the luminosity (i.e. accretion rate), but only emission-line cores are involved. The second component represents continuum variations, probably dominated by intrinsic reddening. The third principal component directly relates QSO UV properties to the optical principal component 1 found by Boroson & Green (1992). It is the primary cause of scatter in the Baldwin relationships. It is also directly related to broad emission-line width and soft X-ray spectral index, and therefore probably driven by Eddington accretion ratio. We demonstrate how Baldwin relationships can be derived using our first principal component, virtually eliminating the scatter caused by the third principal component. This rekindles the hope that the Baldwin relationships can be used for cosmological study.Comment: 35 pages, 13 figures, AASTEX, accepted for publication in Ap

Preliminary evidence for signature vocalizations among free-ranging narwhals (Monodon monoceros)

Author Posting. © Acoustical Society of America, 2006. This article is posted here by permission of Acoustical Society of America for personal use, not for redistribution. The definitive version was published in Journal of the Acoustical Society of America 120 (2006): 1695-1705, doi:10.1121/1.2226586.Animal signature vocalizations that are distinctive at the individual or group level can facilitate recognition between conspecifics and re-establish contact with an animal that has become separated from its associates. In this study, the vocal behavior of two free-ranging adult male narwhals (Monodon monoceros) in Admiralty Inlet, Baffin Island was recorded using digital archival tags. These recording instruments were deployed when the animals were caught and held onshore to attach satellite tags, a protocol that separated them from their groups. The signature content of two vocal categories was considered: (1) combined tonal/pulsed signals, which contained synchronous pulsatile and tonal content; (2) whistles, or frequency modulated tonal signals with harmonic energy. Nonparametric comparisons of the temporal and spectral features of each vocal class revealed significant differences between the two individuals. A separate, cross-correlation measure conducted on the whistles that accounted for overall contour shape and absolute frequency content confirmed greater interindividual compared to intraindividual differences. These data are consistent with the hypothesis that narwhals produce signature vocalizations that may facilitate their reunion with group members once they become separated, but additional data are required to demonstrate this claim more rigorously.I thank the WHOI Academic Programs office, the National Science Foundation Research Fellowship, and the National Defense Science and Engineering Graduate Fellowship for financial support. This field operation was funded by the Greenland Institute of Natural Resources, the National Environmental Research Institute, Department of Fisheries and Oceans, Nunavut Wildlife Management Board and the Danish Cooperation for the Environment in the Arctic (DANCEA). Additional logistical support was provided by the Polar Continental Shelf Project

Determinants of Delayed Diagnosis and Multi-Drug Resistent Tuberculosis Treatment in Surakarta, Central Java

Background: Tuberculosis (TB) is a leading cause of morbidity and mortality worldwide, accounting for about 9.6 million new cases and 1.5 million deaths annually. Multidrug resistant tuberculosis (MDR-TB), defined as resistance to, at least, rifampin and isoniazid (the recommended first-line therapeutic regimen), represents another important threat in the fight against the disease. Approximately 480,000 newly emerging cases of MDR-TB are estimated to occur every year. The spread of MDR-TB mostly derives from mismanagement of TB cases such as the use of inappropriate dosage, inappropriate regimen, limited availability of quality assured pharmaceutical products, and little effort to support patient adherence. This study aimed to examine the determinants of delayed MDR-TB diagnosis and treatment in Surakarta, Central Java. Subjects and Method: This was a cross sectional study conducted at Dr. Moewardi Hospital, Surakarta, Central Java. A total of 73 MDR-TB patients were selected for this study. The dependent variable was delayed MDR-TB diagnosis and treatment. The independent variables were age, gender, distance to health facility, health facility type, suspect criteria of MDR-TB. Data on MDR-TB were taken from medical record. The other data were collected by questionnaire and analyzed by a multiple logistic regression. Results: Delayed MDR-TB diagnosis was associated with age (OR= 1.02; 95% CI= 0.98 to 1.06; p= 0.330), gender (OR= 0.06; 95% CI= 0.19 to 1.75 p= 0.330), distance to health facility (OR=1.50; 95% CI= 0.53 to 4.19; p= 0.450), health facility type (OR= 0.97; 95% CI= 0.49 to 1.92; p= 0.920), and MDR-TB suspect criteria (OR= 0.91; 95% CI= 0.61 to 1.35; p= 0.620), but none of them was statistically significant. Delayed MDR-TB treatment was associated with age (OR= 0.99; 95% CI= 0.96 to 1.03; p= 0.870), gender (OR= 0.42; 95% CI= 0.15 to 1.22; p= 0.112), distance to health facility (OR= 1.2; 95% CI= 0.44 to 3.30; p= 0.730), health facility type (OR= 1.50; 95% CI= 0.77 to 2.92; p= 0.240), and MDR-TB suspect criteria (OR= 0.90; 95% CI= 0.62 to 1.32; p= 0.600), but none of them was statistically significant. Conclusion: Age, gender, distance to health facility, health facility type, and MDR-TB suspect criteria, can not be used as reliable predictors of delayed MDR-TB diagnosis and treatment. Keywords: delayed, diagnosis, treatment, multidrug resistant tuberculosis

Human Behaviour in Keeping Dogs and Its Relationship to Rabies

This study was a qualitative study that conducted in Bali, Indonesia. Bali has been an endemic of rabies since 2008. Many factors have been related to rabies. One of them is human behavior. This research was focused on human behavior in keeping dogs and its relationship to rabies. The study was conducted in 3 villages at Buleleng regency where positive rabies dogs have been found in 2017. There was a high population of dogs in the villages, and most of them lived wildly. Data were collected through document review, interview, and direct observation. After being collected, they were analyzed using content analysis. Results of this research show that most of the villagers had been aware of rabies, but has got poor knowledge about it. They did not know how to prevent it, especially on how to threat wound caused by rabies dogs\u27 bite. Furthermore, the villagers did not give any vaccine to their dogs. They only waited for the vaccine officer from the government to come to their house. The main problems in preventing rabies, related to human behavior, based on this research are: 1) lack of village\u27s leaders involvement, especially in controlling and administering prevention program, 2) lack of people respond in controlling dogs population and dogs mobility, 3) lack of active participation of dogs owners to vaccinate their dogs and 4) lack of people knowledge about PEP procedures

Development of Health Promotion Media to Control Rabies Case in Bali

Background: Rabies is one of the deadly Neglected Tropical Diseases (NTDs). Rabies spread in Bali since 2008. In 2016, a rabies-positive dog was found in 41 villages in Buleleng District. Until now there is no cure for rabies, therefore prevention efforts through health promotion are very necessary. The aim of this study was to develop family-based health promotion media to control rabies. Subjects and Method: This was a qualitative development study conducted in Buleleng District, Bali from January to February 2018. A Sample of 20 families who had dogs in Buleleng was selected for the study. In addition, the key informants included representatives of the health service, the livestock and agriculture service, village apparatus, and religious leaders. The development of the promotion media proceeded in five steps: analysis, design, development, implementation, and evaluation. The analysis phase aimed to assess need of health promotion. The design and development stages aimed to make a blueprint of media for health promotion. It also tested the media by doctors. The implementation and evaluation stages aimed to test by the users for its benefits. The data were collected by in-depth interview and focus group discussion (FGD). Results: A family-based health promotion media has been developed. The promotional media is called “Rabies Eradication Package” which consisted of (1) Rabies Eradication Book, (2) Card History of anti-rabies vaccine (VAR) and (3) Rabies Eradication Box. Rabies Eradication Book was a book containing all the information about rabies prevention. The VAR History Card was used to record the VAR schedule. Rabies Eradication Box is a box that contains a dog bite wound treatment tool. The package was given for 1 month. Before the rabies eradication package, only 2 families (10%) knew how to prevent rabies through post-exposure prophylaxis (PEP). At the end of the intervention, 20 families (100%) knew the correct PEP action. Conclusion: Rabies Eradication Package “consists of Rabies Eradication Book, VAR History Card (anti-rabies vaccine) and Rabies Eradication Box can increase family knowledge about PEP actions. Keywords: rabies, intervention, health promotion media, family-base