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All Journal Jurnal Ekonomi dan Kewirausahaan Jurnal Jatiswara Neraca
Muhaimin -
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PENDIDIKAN TINGGI AKUNTANSI TERHADAP KECERDASAN EMOSIONAL MAHASISWA DI EKS KARESIDENAN PEKALONGAN -, Muhaimin
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 8, No 1 (2008): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract This research aims to analyze the difference emotional quotient between junior student, last grade student, between student and not student whose job is an employee in the same age. And to analyze quality of accountancy college in their learning process with emotional quotient student. The sample in this research are junior and last grade student accountancy major in Karesidenan Pekalongan include Universitas Pekalongan, STIE Muhammadiyah, and Universitas Panca Sakti Tegal. We’re analyzed using independent sample t test. This research results that the grade of emotional quotient between junior student and last grade student in accountancy major is significantly different. But these differences are influenced by the length of factor to learn in accountancy college. All this parameter can be indicated because the emotional quotient grade between the last grade student is significantly different with another younger in the same age who have involved in both formal and informal education. In this research field, last grade student has better emotional quotient than employee because their experience in accountancy college is creating someone different emotional quotient grade. And the quality of accountancy college gives better emotional quotient their student too. Keywords: emotional quotient, accountancy major, independent sample t test
PERAN STRATEGIS APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DI MASA PANDEMI COVID-19 TINJAUAN DARI PERATURAN PERUNDANG-UNDANGAN: Dibuat oleh Muhaimin (Auditor Madya Inspektorat Kabupaten Pekalongan) Muhaimin -
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.500

Abstract

With the outbreak of COVID-19 and having a huge impact on the government, it requires large-scale handling of COVID-19 to prevent the impact of the COVID-19 Pandemic.The tight escort from APIP as the government's internal control.APIP is expected to be able to oversee and ensure government financial accountability in dealing with the COVID-19 pandemic in Indonesia. APIP's strategic role in overseeing the implementation of state / regional financial governance related to refocusing activities, budget reallocation and procurement of goods / services in accelerating the handling of Corona Virus Disease 2019 (COVID-19) including: Reviewing of refocusing and budget reallocation, reviewing of implementation of procurement of goods / services, post audit of goods / services procurement, and giving consultancy / assistance in financial management and procurement of goods / services in handling COVID-19. Keywords : COVID 19, APIP, Refocusing and budget reallocation
Tinjauan Yuridis Saksi Instrumentair Dalam Akta Notariil Marham Kertawadi; Lalu Husni; Muhaimin -
Jatiswara Vol 32 No 2 (2017): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram

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Abstract

This study aims to analyze the witness of instrumentair which is a matter related to the Notary and its aktanya products, which should have been set forth in the UUJN regarding matters relating to the witness, although instrumentair witness action in the inauguration of notarial deed is included in the field of notarization , But the Notary's Office Law does not provide special arrangements concerning instrumentair witnesses primarily related to the legal protection and legal liability of instrumentair witnesses, in the Notary Law only regulating legal protection and legal responsibility of Notaries only. In the above explanation the authors found the existence of a void of norms in the Law of Notary Public that is related to the protection of law and responsibility of Notary public as instrument witness in notariil deed so that the confidentiality of a deed is maintained from unauthorized parties to the deed including Police In the inspection process. This research uses normative research method by using approach of legislation and concept approach. The result of the research in this thesis is that the instrumentair witness is not responsible for the contents of the deed in its signature as witness, the instrumentair witness is only personally responsible based on the Act, but only on the formalities which are run in the process of making or The inauguration of the deed and the protection of instrumentair witnesses in the examination by the Police in a juridical manner the instrumentair witness received the protection as a witness in general which is regulated in the Witness and Victim Protection Act set out in Law No.13 of 2006.
Kajian Yuridis Pembiayaan Ijarah Perbankan Syari’ah Menurut Hukum Positif Muhaimin -; Sumiati Sumiati; Budi Sutrisno
Jatiswara Vol 33 No 1 (2018): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.351 KB) | DOI: 10.29303/jatiswara.v33i1.151

Abstract

Pengaturan usaha perbankan syariah di Indonesia mengalami perubahan yang pada awalnya hanya mengatur tentang usaha perbankan konvensional, kemudian berkembang juga untuk perbankan syariah sebagai bagian dari dual insurance system, namun dalam operasional perbankan syariah masih memiliki problematika terkait dengan pengaturan dalam pembiayaan ijarah. Hal ini berimplikasi terhadap legalitas akad pembiayaan ijarah di perbankan syari’ah menurut prespektif hukum positif. Tujuan penelitian ini adalah menganalisis permasalahan hukum pengaturan akad pembiayaan ijarah di perbankan syariah menurut hukum positif. Metode yang digunakan dalam penelitian ini adalah penelitian hukum normatif, dengan menggunakan bahan hukum primer, sekunder dan tersier tentang perbankan syari'ah yang dikumpulkan melalui studi dokumen dan kepustakaan, untuk kemudian dilakukan analisis secara deskriptif kualitatif untuk menghasilkan kesimpulan secara deduktif. Hasil Penelitian ini, Pertama, Permasalahan hukum pengaturan akad pembiayaan ijarah pada perbankan syariah menurut hukum positif adalah pengaturan akad pembiayaan ijarah belum diatur secara detail sehingga belum dipahami oleh pengelola dan nasabah perbankan syariah. Kedua, Model akad ijarah di perbankan syariah menurut prespektif hukum positif adalah model akad pembiayaan dan pelayanan jasa diantaranya akad pembiayaan sewa menyewa, sewa beli dengan opsi peralihan kepemilikan (ijarah muntahiyah bittamlik), dan akad pembiayaan multijasa, dan akad pelayanan jasa seperti jasa save deposit box. Rekomendasi penelitian ini; Pemerintah perlu segera menerbitkan peraturan pelaksanaan terhadap Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah khususnya yang berkaitan dengan akad ijarah, dan Majelis Ulama dan para ahli Hukum Islam perlu segera menyusun panduan akad ijarah sebagai pedoman bagi perbankan syari’ah dalam operasionalnya.
Kewenangan Otoritas Jasa Keuangan Dalam Pengaturan dan Pengawasan Di Sektor Perbankan Hirsanuddin -; Muhaimin -; Ari Rahmad Hakim BF; Yudhi Setiawan
Jatiswara Vol 31 No 1 (2016): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram

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Abstract

Indonesian Bank authority to regulate and supervise the banking sector authorities are granted by the authority of attribution that the authority granted by law, namely Law No. 21 Year 2011 on the Financial Services Authority. But the authority given the nature of Persia, because the authority of Bank Indonesia in conducting the examination and supervision of the bank, Bank Indonesia pemeriksannya results are not given the authority to assess the results of the examination itself, but should be reported to the Financial Services Authority. The authority of the Financial Services Authority in the conduct regulation and supervision by the authority of attribution that the authority granted under Act No. 21 of 2011 on the Financial Services Authority carry out the task of supervising and regulating the activities of financial services in banking sector, the activities of financial services in the capital markets sector and service activities finance in the insurance sector, pension funds, financial institutions, and other financial institutions.
Co-Authors Ari Rahmad Hakim BF Budi Sutrisno Hirsanuddin - Lalu Husni Marham Kertawadi Sumiati Sumiati Yudhi Setiawan