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PENERAPAN PROSEDUR PENGELOLAAN DAN PENGENDALIAN ARUS KAS (PSAK 109) DALAM LAZNAS YATIM MANDIRI SURABAYA Mitha Otik Wiraswati; Indah Yani; Dwi Puspita Sari; Firda Alawiyah
Ecopreneur.12 Vol 3, No 1 (2020): April 2020
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v3i1.672

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui Penerapan Prosedur Pengelolaan dan Pengendalian Arus Kas, yang merupakan studi kasus pada Laznas Yatim Mandiri. Laznas Yatim Mandiri adalah lembaga organisasi swasta yang disahkan oleh pemerintah sebagai Lembaga Amil Zakat Nasional atau penghimpun dana zakat dari Masyarakat, dengan objek penelitiannya adalah laporan Arus Kas. Hasil dari penelitian ini menjelaskan bagaimana prosedur dari penerimaan dana, pengeluaran dana, metode penyajian, pengukuran dan pengungkapan Arus Kas di Laznas Yatim Mandiri sudah baik. Laznas Yatim Mandiri dalam menyajikan laporan Arus Kas sudah mengacu pada PSAK 109 tentang akuntansi zakat.Kata Kunci : Arus Kas, Laznas, Akuntansi Zakat.
PENERAPAN PROSEDUR PENGELOLAAN DAN PENGENDALIAN ARUS KAS (PSAK 109) DALAM LAZNAS YATIM MANDIRI SURABAYA Mitha Otik Wiraswati; Indah Yani; Dwi Puspita Sari; Firda Alawiyah
Ecopreneur.12 Vol 3, No 1 (2020): April 2020
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v3i1.672

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui Penerapan Prosedur Pengelolaan dan Pengendalian Arus Kas, yang merupakan studi kasus pada Laznas Yatim Mandiri. Laznas Yatim Mandiri adalah lembaga organisasi swasta yang disahkan oleh pemerintah sebagai Lembaga Amil Zakat Nasional atau penghimpun dana zakat dari Masyarakat, dengan objek penelitiannya adalah laporan Arus Kas. Hasil dari penelitian ini menjelaskan bagaimana prosedur dari penerimaan dana, pengeluaran dana, metode penyajian, pengukuran dan pengungkapan Arus Kas di Laznas Yatim Mandiri sudah baik. Laznas Yatim Mandiri dalam menyajikan laporan Arus Kas sudah mengacu pada PSAK 109 tentang akuntansi zakat.Kata Kunci : Arus Kas, Laznas, Akuntansi Zakat.
PENGARUH PENDAPATAN ASURANSI TERHADAP PENDAPATAN INVESTASI PADA PERUSAHAAN ASURANSI JIWA DI INDONESIA PERIODE 2014-2018 Ratu Humaemah; Indah Yani
Syar'Insurance: Jurnal Asuransi Syariah Vol 5 No 1 (2019): June 2019
Publisher : UIN Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/sijas.v5i1.2924

Abstract

Abstract Sharia financing and investment activities in principle are activities carried out by property owners (Investors) towards business owners (Issuers) to empower business owners in conducting their business activities where the owner of assets (Investors) hopes to obtain certain benefits. Therefore, financing and financial investment activities are basically the same as other business activities, namely maintaining the principle of halal and fairness. The financial data shown in the table shows that insurance income and investment income in life insurance companies in Indonesia from 2014 to 2018 experienced fluctuating developments. The purpose of this study is to determine whether there is an influence of insurance income on investment income in Islamic life insurance companies in Indonesia. The method used in this study is a quantitative method that uses a classic assumption test, hypothesis testing, and the coefficient of determination test. The data used are secondary data obtained by the official website of a life insurance company. The results showed that the independent variable of insurance income had a significant effect on investment income, this result was seen from the tcount of 8,450 while the ttable obtained from the distribution table t was sought at the significance of 5%: 2 = 2.5% (two-way test) degrees of freedom (df) nk-1 or 30-1-1 = 28 we get t table of 2.04841. because tcount> t table = 8.450> 2.04841 with a significant level of 0.000, because the significant value is smaller than 0.050, it can be concluded that Ha is accepted. This means that insurance income has a positive effect on investment income. From testing the coefficient of determination of 0.708 = 70.8% means that insurance income can explain the effect on investment income of 70.8% and the remaining 29.2% is influenced by other variables not discussed in this study.
Improving the Quality of English Learning in Madrasah Tsanawiyah Muhammadiyah 10 Wukir at Wangen Using Lolly-Pop Card Media Riskha Aprilia Listianingrum; Dwi Yuliarti; Indah Yani
Kontribusia : Research Dissemination for Community Development Vol 1 No 2 (2018)
Publisher : OJS Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.036 KB) | DOI: 10.30587/kontribusia.v1i2.627

Abstract

The primary purpose of this article is to improve the quality of English learning process at MTs Muhammadiyah 10 Wukir by using Lolly-Pop Card media which is expected to make students more interested in learning English. In improving the quality of the learning process of English, the author also provides training in the making of learning media in the form of Lolly-pop Card. Participants who follow this English learning activity amounted to 6 people including formal educators. The results obtained after the training show that by using Lolly-pop Card media, the quality of English learning done by the teacher is better because it can improve the ability of learners in teaching activities and learners are more interested in learning English in the classroom. This is evidenced by the results of tests given after using Lolly-pop Card media. They are also more interested in learning to use Lollypop Card media so that the process of teaching and learning in the classroom is more active, fun, and not dull.
Strategi Komunikasi Pembangunan Dalam Pengembangan Masjid Al Muhajjirin Bumi Asri Indah Yani; Mia Rafiqa M.Lubis; M. Yudha Pratama; Herwin Herwin; M. Agustian; Irma Yusriani Simamora
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An independent mosque is a mosque program that aims to prosper the mosque and the environment around the mosque. In managing and developing independent mosques, of course, we must pay attention to the right strategy in managing independent mosques. Independent mosque management requires proper communication as a channel for conveying information and its development. The communication needed is development communication. According to Peterson, development communication is an organized effort to use communication processes and media to improve the social and economic level that generally takes place in developing countries. This study aims to determine how development communication in the development of an independent mosque at Masjid Al-Muhajjirin Bumi Asri. This research uses qualitative research methods. Qualitative research is descriptive research and tends to use analysis. Process and meaning are highlighted in qualitative research. The theoretical basis is used as a guide so that the research focus is in accordance with the facts on the ground. The data collection method is by observing the Al-Muhajjirin Bumi Asri Mosque, interviews with mosque administrators, and devotion at the Al-Muhajjirin Bumi Asri Mosque. So the author can draw the conclusion that the development communication strategy used in the development of an independent mosque at the Al-Muhajjirin Bumi Asri Mosque is a strategy of using media, marketing, and also participatory.
Konflik Kepentingan dan Budaya Populer di Masyarakat Indah Yani; Irma Yusriani Simamora
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Conflict is something that cannot be avoided in life, especially in social life. In society, lifestyle is often influenced by what people read, see, so that whatever they feel they will do or follow. So that not a little western culture mushroomed among the people of Indonesia. The culture that is often followed by the community is called popular culture, yes it is a new thing and is being liked by many people. But it's not uncommon for popular culture to have its own conflicts, where the culture often violates the ethics that exist in our country, Indonesia, such as the rise of LGBT films which of course are very common and inappropriate to watch, or the proliferation of fast food that is being loved. The real muna is not good for health. There is only a small amount contained in the abstract because the discussion is so complex about "CONFLICT OF INTEREST AND POPULAR CULTURE" so that in this study the author has summarized what the researcher has researched regarding the conflict of interest of culture and popular, in which the researcher uses historical research methods that use historical sources. from various journals and other related matters.