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Effect of Arabica Coffee Production And Marketing Of Community Income In Sub-District Lolo District Solok Coast Mirror Yeni, Fatma; Erita, Yeni; Zuriyani, Elvi
Pendidikan Geografi Vol 2, No 2 (2013): Jurnal Wisuda Ke 47, Pendidikan Geografi
Publisher : STKIP PGRI Sumbar

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This study aimed to determine the effect of arabica coffee production and marketing of the income of the people in sub-district Lolo Solok District Coast Mirror.The study was descriptive correlational. The population in this study all arabica coffee farmers in the Lolo District Nagari Coast Mirror, amounting to 654 farmers. Samples were taken with a random sampling proportional to the proportion of 15%, so the total sample of 89farmers.The research found that: 1) there is a significant effect on the income of arabica coffee production in the Lolo District village Coast Mirror for t calculate > t table (8.029> 1.662), including the influence of strong (r = 0.652) and a significant contribution (42.6 %), (2) there is a significant effect on the income of arabica coffee marketing community in sub-district Lolo District Coast Mirror for t calculate > t table (4.136> 1.662), the influence of marketing including moderate (r = 0.405) and a very small contribution (16.4% ) and (3) there is a significant effect of arabica coffee production and marketing of arabica coffee together against the income of the people in sub-district Lolo District Coast Mirror because F calculate > F table (44.168> 2.712), the influence of these two variables on income communities in village Lolo Mirror Coastal districts including strong category (r = 0.712) with a significant contribution (50.7%).

ANALISIS PUBLIKASI DAN LAPORAN KEUANGAN LAZISMU BERDASARKAN PSAK NO. 45 (STUDI KASUS LAZISMU MENTENG JAKARTA PUSAT) Haryanto, Agung; Yeni, Fatma
Jurnal Ekonomi Islam Vol 10 No 2 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

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Cheng, Q., Y. Cho, and H. Yang. Financial reporting changes and the internal information environment: Evidence from SFAS 142. Review of Accounting Studies 23: 347-83. 2018. Cho, Y. J., Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131, Journal of Accounting Research 53: 669-723. 2015, Dewi, N F, Azam dan Yusoff.,Factors influencing the information quality of local government financial statements and financial accountability. Management Science Letters. 2019. E, Adewale dan M. Babajide., corporate governance and quality of financial reporting; Nigeria perspective. International Journal of Education Humanities and Social Science. 2019. Graham, J., M. Hanlon, dan T. Shevlin, Real effects of accounting rules: Evidence from multinational firms? investment location and profit repatriation decisions, Journal of Accounting Research 49: 137-18. 2011 Harahap, Sofyan Syahri. A Statement of Basic Accounting Theory (ASOBAT). Penerbit PT Raja Grafindo Persada. Jakarta. 2007 Heitzman, Shane, dan Huang., Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits. 2018. Martani, Dwi, et al., Akuntansi Keuangan Menengah Berbasis PSAK. Jakarta: Salemba Empat. 2012 Safkur, dkk., The Effect of Quality Financial Reporting on Good Governance: 2146-4138. 2019 Sanchez dan Ferrero.,Corporate Reputation As A Consequence Of Financial Reporting Quality. International Management & Economics Frontiers. 2016 Shroff, N., Corporate investment and changes in GAAP, Review of Accounting Studies 22: 1-63. 2017  Suwardjono. Teori Akuntansi: Perekayasaan Pelaporan Keuangan. Yogyakarta: BPFEYogyakarta. 2006. Wang, Cao dan Ye. Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment. 2016

KONSEP ETIKA BISNIS ISLAM TERHADAP JUAL BELI ONLINE DALAM PERSPEKTIF FIQIH DAN FATWA DSN-MUI NO.05/DSN-MUI/IV/2000 YANG DITERAPKAN PADA PT HIJUP.COM. Gultom, Mitra Sami; Putri, Melda; Yeni, Fatma
Jurnal Ekonomi Islam Vol 10 No 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

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Perkembangan teknologi berpengaruh terhadap perkembangan bisnis online atau e-commerce, dapat mempermudahkan konsumen dalam melakukan aktivitas jual beli. Maraknya jual beli online mengakibatkan tingkatnya kriminalitas yang terjadi. Dikarenakan kurangnya penerapan etika bisnis Islam yang diterapkan. Penerapan etika bisnis Islam diterapkan pertamakali oleh Rasulullah saw yang berprilaku adil, jujur dan amanah dalam melakukan aktivitas bisnisnya. Metode pendekatan kualitatif digunakan oleh penulis dalam melaksanakan penelitian ini, dimana mengkonsep etika bisnis Islam terhadap jual beli online dalam perspektif Fiqih dan Fatwa DSN-MUI NO.05/DSN-MUI/IV/2000. Dalam mengkonsep, peneliti menggunakan analisis deskriptif yang bertujuan untuk memudahkan peneliti dalam menganalisis penelitian di PT.Hijup.com. Berdasarkan analisis deskriptif dalam mengelola etika bisnis Islam pada jual beli online, menunjukkan bahwa etika bisnis Islam terhadap jual beli online sesuai dengan Fiqih dan Fatwa DSN-MUI NO.05/DSN-MUI/IV/2000 yang telah diterapkan pada PT Hijup.com. Kesesuaian yang diterapkan karena hijup membangun SDM dan mitra bisnis yang baik serta terdapatnya inovasi-inovasi baru dalam melakukan service yang sesuai  dengan penerapan etika bisnis Islam.  Kata kunci : Etika Bisnis Islam, Jual Beli Online, Fiqih dan Fatwa DSN-MUI NO.05/DSN-MUI/IV/2000, PT Hijup.com  

KONSEP ETIKA BISNIS ISLAM TERHADAP JUAL BELI ONLINE DALAM PERSPEKTIF FIQIH DAN FATWA DSN-MUI NO.05/DSN-MUI/IV/2000 YANG DITERAPKAN PADA PT HIJUP.COM. Mitra Sami Gultom; Melda Putri; Fatma Yeni
Ekonomi Islam Vol. 10 No. 1 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

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The technological developments have affected the development of online business or e-commerce. It can facilitate consumers in business transaction activities. The lack of application of Islamic Business Ethic gave the rise to cyber crime. The application of Islamic business ethics were first applied by the Messenger of Allah, who behaved fairly, honestly and reliably in carrying out his business activities.The method of this research conducted by qualitative approach which conceptualizes Islamic business ethic against online buying and selling in the perspective of Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000. In conceptualizing, the researcher uses descriptive analysis in analyzing PT. Hijup.com. Based on the descriptive analysis in managing Islamic business ethics on online transaction, it shows that Islamic business ethics towards online transactions are in accordance with Fiqih and DSN-MUI Fatwa No. 05 / DSN-MUI / IV / 2000 that have been applied to PT Hijup.com. Conformity is applied because of the Hijup has developed human resource and business partners well, and the presence of new innovations in the conducting service that is in accordance with the application of Islamic business ethics. Keywords: Islamic Business Ethics, Online Transaction, Fiqh and DSN-MUI Fatwa NO. 05 / DSN-MUI / IV / 2000, PT hijup.com

ANALISIS PUBLIKASI DAN LAPORAN KEUANGAN LAZISMU BERDASARKAN PSAK NO. 45 (STUDI KASUS LAZISMU MENTENG JAKARTA PUSAT) Agung Haryanto; Fatma Yeni
Ekonomi Islam Vol. 10 No. 2 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

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This study aims to conduct an analysis related to the publication and preparation of financial statements of LAZISMU based on Statement of Financial Accounting Standards (PSAK) No. 45. The method used in this study is descriptive quantitative. Based on the results of the interview, it was reported that the financial statements were published in a comparative way, the aim being that users of financial statements could compare the performance of LAZISMU with the previous year. The researcher found that the annual report was still a general description related to the amount of fund distribution and the parties receiving the funds. Published reports should be in the form of nominal of each fund channeled. Furthermore, based on the explanation from the financial manager, it was stated that the financial statements of LAZISMU were no longer using PSAK No. 45 but have already switched to PSAK No. 109. This means that the preparation of financial statements of LAZISMU has used the most appropriate standard of preparation. Keyword: Financial Report, Zakat Institution, PSAK No.109

Analisis Perlakuan Akuntansi Aset Tetap pada Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah (LAZISMU) Menteng Jakarta Pusat Fatma Yeni
Ekonomi Islam Vol. 11 No. 1 (2020): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

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The purpose of this study is to analyze the application of fixed accounting at the Amil Zakat Institute, Infaq and Sadaqah Muhammadiyah (LAZISMU) Menteng, Central Jakarta, which starts from the verification process to the presentation process of the fixed assets. In analyzing data, quantitative descriptive methods are used, namely by conducting between the theories used in research with their application in LAZISMU operations. The results showed that in accounting for fixed assets are grouped into 2 namely vehicles and inventory. Obtained from the material value of the assets presented are several accounts that have an immaterial value. LAZISMU complies with generally accepted guidelines or standards namely PSAK No. 16. The interesting thing found in this research is that the fixed assets of vehicles consisting of ambulances are included in the group of assets under management rather than as fixed assets. Keywords: Accounting, Fixed Assets, LAZISMU

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