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Implementasi Pernyataan Standar Akuntansi Keuangan No 45 Pada Panti Asuhan Al-Huda Ridwaniyah Jumaiyah Jumaiyah; Wahidullah Wahidullah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.925 KB) | DOI: 10.29407/jae.v4i2.12752

Abstract

The purpose of this study is to find out whether the nonprofit organization implements financial statements in accordance with Statement of Financial Accounting Standards (PSAK 45) on financial reporting of nonprofit organizations. This research uses descriptive qualitative method. taking data using observation, interviews, and documentation. Direct observation was conducted on the subject of research with the knowledge of the board and without the knowledge of the board, the interview was done to the Orphanage management, while the documentation was taken from the financial report data which is owned by the board. The results of this study indicate that the orphanage compiles the activity report and the statement of financial position at the end of the period. While cash flow and notes reports on financial statements (CaLK) have not yet been compiled. Suggestions from this study orphanage should prepare a complete financial report in accordance with PSAK 45. Keywords: orphanage, PSAK number.45, non-profit, financial report
KAJIAN TERHADAP PASAL 81 PERATURAN PEMERINTAH PENGGANTI UNDANG-UNDANG (PERPPU) NOMOR 1 TAHUN 2016 TENTANG PERLINDUNGAN ANAK DITINJAU DARI PRESPEKTIF FIKIH HADLANAH wahidullah wahidullah; Athi’ Nihayatur Ruhmi
Isti`dal : Jurnal Studi Hukum Islam Vol 3, No 2 (2016)
Publisher : Faculty of Sharia and Law UNISNU Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/istidal.v3i2.1377

Abstract

Tinjauan Fikih Hadlanah terhadap Pasal 81 Peraturan Pemerintah Pengganti Undang-undang (PERPPU) Nomor 1 Tahun 2016 tentang Perlindungan Anak. Penelitian ini dilakukan untuk mengetahui bagaimana ketentuan perlindungan anak Pasal 81 PERPPU Nomor 1 tahun 2016 dalam Perspektif Fikih Hadlanah. Metode yang digunakan dalam penelitian ini adalah kualitatif. Pendekatan penellitian yang digunakan yaitu yuridis normative dan pendekatan hukum Islam, dengan menggunakan teori fikih yaitu teori Hadlanah. Penelitian ini menghasilkan kesimpulan, pertama upaya pemerintah mengatasi kejahatan kekerasan seksual terhadap anak yaitu menerbitkan PERPPU Nomor 1 Tahun 2016 tentang Perlindungan anak dengan memberikan hukuman tambahan berupa kebiri kimia. Kedua pelaksanaan kebiri ditinjau dari kajian Fikih Hadlanah yaitu dengan tidak meninggalkan prinsip pokok dalam maqashid al-syariah merupakan dasar penetapan hukuman yang bertujuan mencapai kemaslahatan bersama.
PROBLEMATIKA ISBAT NIKAH DALAM OPTIK PERUNDANG-UNDANGAN Wahid Wahidullah; Ricky Khoirul Umam
JURIS (Jurnal Ilmiah Syariah) Vol 18, No 2 (2019)
Publisher : Institut Agama Islam Negeri Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.978 KB) | DOI: 10.31958/juris.v18i2.1409

Abstract

The marriage certificate is the process of recording marriage to a marriage that is carried out on a legal basis and has not been approved by the legality or marriage certificate of the marriage. The purpose of the marriage ratification is to obtain legal certainty that is appropriate to the marriage that has been done, namely by registering a marriage and obtaining a marriage certificate to facilitate the civil process in the family. This type of research is qualitative by discussing sociology and it was carried out using inductive analytical methods by discussing the issue of the implementation of marriage rights in the field and the implications of marriage rights to the status of marital power in terms of the system of agreement-invitation legislation. The results of this study are the implementation of the marriage certificate in the Jepara Religious Court has been carried out according to procedures that have been received and carried out by the Jepara Religious Court in accordance with the provisions of the procedural law of the religion in accordance with statutory provisions regulated by Law Number 50 Year 2009 concerning the Religious Courts.
PEMBENAHAN PENGELOLAAN KEUANGAN DANA DESA: STUDI KASUS DESA SENGONBUGEL Jumaiyah Jumaiyah; Wahidullah Wahidullah
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.761 KB) | DOI: 10.25105/mraai.v19i1.3307

Abstract

The purpose of this study is to find out how the village fund management incurred in 2016, and also what does the new leader do to improve the village performance. The method in this study is phenomenological qualitative by collecting measurement data, in-depth interviews and documentation. The results show that temporary officials, managed fund well to established many programs to increase the community wealth.
THE EXOTISM OF ARTWORKS OF THE RATU KALINYAMAT 1551–1574 IN JEPARA REGENCY IN ACCOUNTING STUDY Jumaiyah Jumaiyah; Wahidullah Wahidullah; Mohamad Khoiru Rusydi
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.12226

Abstract

ABSTRACTThis study aims to reveal the existence of accounting during the reign of Queen Kalinyamat Jepara. The method used is an archaeological approach. Field studies were done, such as observations on the research object site and interviews with residents still doing business in carving. The results show that accounting is a social, economic, and cultural process visible on existing sites, such as carvings that are very valuable in art. The role of the queen, who reigned for 30 years, shows that the existence of accounting can create a harmonious relationship between humans, art, and culture.ABSTRAKPenelitian ini bertujuan mengungkap keberadaan akuntansi pada masa Ratu kalinyamat Jepara. Metode yang digunakan kualitatif dengan pendekatan arkeologi. Studi lapangan dilakukan seperti observasi pada situs obyek penelitian serta wawancara pada penduduk yang masih meneruskan usaha di bidang seni ukir. Hasil penelitian menunjukkan bahwa akuntansi adalah proses sosial, ekonomi dan budaya yang terlihat pada situs-situs yang ada seperti ukiran yang sangat bernilai seni. Peran ratu yang berkuasa selama 30 tahun ini menunjukkan bahwa keberadaan akuntansi dapat menciptakan hubungan yang harmonis antara manusia, seni, dan budaya.
Determinants Of Land And Building Tax Payer Compliance With Applicable Laws jumaiyah jumaiyah; Risa Ardianti; Wahidullah Wahidullah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.340

Abstract

One of the potential sources of money for regional income is the tax on land and buildings in both rural and urban areas. Land and construction tax P2 is a possible source of funding for regional financing, but because taxpayer compliance is relatively low, the reality of tax collection is still extremely challenging for the regions. The purpose of this study is to investigate how tax payer compliance among rural and urban land and building taxpayers is influenced by tax payer awareness, tax knowledge, tax penalties, and tax collection services. Using the convenience sampling approach, a sample of 100 respondents from rural and urban land and building taxpayers in Guyangan Village represented the population of this study, which included land and building taxpayers in both rural and urban locations. Primary data are used.