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All Journal Maspul Journal of Community Empowerment Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Ilmiah Wahana Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Siti Nurhalizah
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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ANALISIS PENERAPAN PEMBIAYAAN MUSYARAKAH SERTA KESESUAIANNYA DENGAN PSAK NO 106 PADA PT. BNI SYARIAH KANTOR CABANG MEDAN Siti Nurhalizah; Sriwardany Sriwardany; Haidir Haidir
Jurnal Akrab Juara Vol 6 No 3 (2021)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan PSAK No. 106 di PT. BNI Syariah Kantor Cabang Medan dan kesesuaian PSAK No. 106 dengan penerapan pembiayaan musyarakah. Desain penelitian ini yaitu penelitian deskriptif dengan pendekatan kualitatif. Subjek dalam penelitian ini adalah PT. BNI Syariah Kantor Cabang Medan sedangkan objek penelitian adalah pembiayaan musyarakah. Teknik pengumpulan data pada penelitian ini adalah dengan observasi, wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa penerapan pembiayaan musyarakah pada PT. BNI Syariah Kantor Cabang Medan yang meliputi (1) pengakuan akuntansi terhadap pembiayaan musyarakah yang terdiri dari pengakuan investasi, pengakuan kerugian atas kelalaian nasabah, pengakuan piutang, dan pengakuan beban telah sesuai dengan PSAK No. 106; (2) pengukuran akuntansi terhadap pembiayaan musyarakah telah sesuai dengan PSAK No. 106; (3) penyajian akuntansi terhadap pembiayaan musyarakah belum sesuai dengan PSAK No. 106. Karena kas yang diserahkan kepada nasabah disajikan sebagai pembiayaan musyarakah bukan investasi musyarakah; (4) pengungkapan akuntansi terhadap pembiayaan musyarakah tidak dapat dianalisis karena PT. BNI Syariah Kantor Cabang Medan tidak membuat catatan atas laporan keuangan
Budidaya Ikan Cupang (Betta Splendens) Menggunakan Wadah Sederhana Di Desa Pangkalan Serik Sila Pandu Pamungkas; Muhammad Jaya Adi Putra; Siti Nurhalizah; Dira Damayanti; Anggita Putri Mulyani; Nurhusna Nurhusna; Siti Safrida; Debby Lestari; Muhammad Alifil Kirom; Rofifah Zakiyah; Mega Fajarina
MASPUL JOURNAL OF COMMUNITY EMPOWERMENT Vol 4 No 2 (2022): MASPUL JOURNAL OF COMMUNITY EMPOWERMENT
Publisher : LP2M Universitas Muhammadiyah Enrekang

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This service aims to provide good and correct maintenance training for betta fish (Betta sp.) in accordance with the SNI for ornamental betta fish to the community of Pangkalan Serik Village, Siak Hulu District, Kampar Regency. Lack of public understanding about betta fish cultivation and the potential in terms of economy there is no betta fish cultivator in Pangkalan Serik. The solution offered from this service is to provide additional skills to the community in Pangkalan Serik, Siak Hulu for good and correct maintenance of betta fish in accordance with the SNI for ornamental betta fish. The service method is a discussion and direct practice on how to cultivate good and correct betta fish (Betta sp.). Implementation of community service activities through discussions and socialization of ornamental betta fish (Betta sp.) which can increase people's income. The results obtained from the service are that the community is very enthusiastic about cultivating ornamental betta fish (Betta sp.) and hopes that the program so that this community service can continue to be carried out to provide assistance to the community.
Kesigapan Palang Merah Indonesia (PMI) Terhadap Bencana Yang Terjadi di Kota Medan Nurul Fadillah; Siti Nurhalizah; Muhammad Yasir; Fani Tahria; Usiono Usiono
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 1 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.366 KB) | DOI: 10.5281/zenodo.7527619

Abstract

This study aims to see how the alertness of the Indonesian Red Cross (PMI) in dealing with the disaster that occurred in the city of Medan. This research was conducted on September 17 2022 at the PMI Medan building. The subjects of this research are people who play a role in the Indonesian Red Cross and some communities. Data collection techniques using observation, interviews and documentation. The approach used in this study is a qualitative approach. The results of the study show that PMI Medan City moves quickly and is responsive when a disaster situation occurs in the city of Medan. This is evident in the results of interviews that have been conducted by several people directly involved in PMI Medan as well as some of the surrounding community. Even though there were several obstacles when they were about to carry out their duties, the Medan City PMI team always tried their best to remain fast and alert in the face of the disaster that occurred. So it can be concluded that the Medan PMI has been alert to the disasters that have occurred in the city of Medan.
Pengaruh Motivasi, Lingkungan Keluarga, dan Biaya Pendidikan terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi Siti Nurhalizah; Argo Putra Prima
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1717

Abstract

This research discusses students' interest in taking Professional Accounting Education (PPAk), this is important to do to increase interest in this education and make education more developed. Several factors that were taken into consideration in influencing this research were career motivation, family environment, and educational costs. This research uses a quantitative approach method which aims to determine the relationship between variables in an associative format involving two or more variables. The sample collection technique in this research used a survey and questionnaire instrument. The characteristics of the respondents in this study were students majoring in accounting in Batam City and registered in the DIKTI (Directorate General of Higher Education) database with a total of 3,456 students. Career motivation, family environment and educational costs simultaneously influence students' interest in taking Accounting Professional Education (PPAk). Career motivation has a significant effect on students' interest in taking Accounting Professional Education (PPAk), family environment does not have a significant effect on students' interest in taking Accounting Professional Education (PPAk), and cost of education has a significant effect on students' interest in taking Accounting Professional Education (PPAk).
Co-Authors Agus Susanta Anggita Putri Mulyani Argo Putra Prima Debby Lestari Dira Damayanti Fani Tahria Haidir Haidir M. JAYA ADI PUTRA, S.Si, M.Pd, M. JAYA ADI Mega Fajarina Muhammad Alifil Kirom Muhammad Yasir Nurul Fadillah Rofifah Zakiyah Sila Pandu Pamungkas Siti Safrida Sriwardany Usiono Usiono