Nikmah, Alfu
Prodi Ekonomi Syariah Pascasarjana STAIN Kudus

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI Habibah, Muzayyidatul; Nikmah, Alfu
EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i1.1842

Abstract

This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were  interviews  and  documentation.  The  results  of  this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.
Developing Speaking Material Using Islamic contents in MA Salafiyah Kajen Nikmah, Alfu
Journal of English Teaching and Learning Issues Vol 1, No 1 (2018): June 2018
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jetli.v1i1.3922

Abstract

This article tries to describe about the developing Islamic content textbook for speaking English. The method used in this article are developmental research and design instructional model for the design. The article is not to generate a theory or verify one. It attempts to develop English learning material for speaking skill using textbook containing Islamic contents at first semester of tenth grade senior high school. Some steps passed in developing the English vocabulary material; need analysis, design, development, expert validation, try out, revision, and final product. It could be as a proof that this material could be applied to the tenth grade students. And the result shows that Islamic content textbook for English speaking material could be applied to the tenth grade students in Madrasah Aliyah Salafiyah Kajen, Pati Central Java Indonesia.
Pembelajaran melalui Brain Based Learning dalam Pendidikan Anak Usia Dini Nikmah, Alfu
ThufuLA: Jurnal Inovasi Pendidikan Guru Raudhatul Athfal Vol 3, No 2 (2015): ThufuLA: Jurnal Inovasi Pendidikan Guru Raudhatul Athfal
Publisher : PIAUD IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/thufula.v3i2.4260

Abstract

There are many innovations that have been made in education, both relating to curriculum, teaching materials, instructional media, learning model and others. Brain based learning or brain-based learning as a learning model actually has its own interesting bargaining power to be applied in the learning process ecpecially in the Early Childhood Education. Brain-based teaching and learning offers a concept to create learning oriented to the empowerment of student’s brain potential. There are three strategies that can be developed in implementation of brain based learning. First, create a learning environment that challenges students’ thinking ability. Second, creating a fun learning environment, third, create a situation of active and meaningful for students (active learning). By knowing the brain development in children, parents and teachers can apply the appropriate education and teaching to the children.