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PENAFSIRAN TERMA NUN, AL-QALAM, DAN YASTHURUN DALAM AL-QUR’AN (ANALISIS SEMIOTIK)

2022 · Article · Open Access

Penelitian ini bertujuan untuk mengkonstruksi makna bahasa al-Qur’an dengan system tanda. Penelitian ini menggunakan pendekatan semiotika. Berdasarkan pembacaan semiotika terhadap penafsiran tiga terma yang terdapat dalam surat al-Qalam ayat satu, penulis menemukan bahwa dengan pembacaan menggunakan teori aksis paradigmatic dan aksis sintagmatis, nun merupakan bagian dari huruf-huruf abjad, yang terletak pada permulaan sebagian surat al-Qur’an seperti halnya Aliflâmmîm, Aliflâmrâ, Aliflaammîmshâd dan sebagainya, yang merupakan bagian dari huruf-huruf abjad yang terletak di awal surah atau yang biasa disebut huruf al-Muqatha’ah. Dengan pembacaan menggunakan teori interaksi antar tanda/metafora dan metonim, nun adalah ‘bak tinta’, tempat menyimpan tinta yang merupakan kelengkapan pena untuk menulis, nun juga dimaknai sebagai sungai di surga. Adapun dengan pembacaan menggunakan teori heuristic dan pembacaan retroaktif/pembacaan secara semantic serta pembacaan secara hermeneutic, nun adalah malaikat yang diperintahu ntuk mengguankan pena untuk menulis. Nun ialah malaikat yang melukis semua kejadian pada lembaran atau kanvas tempat menuangkan tulisan. Jadi, nun wa al-qalamwa ma yasturun adalah hierarki antara Tuhan dan makhluk-Nya.This study aims to construct the meaning of Al-Qur'an language with a sign system. This study used a semiotic approach. Based on the semiotic reading of the interpretation of three terms contained in surah al-Qalam verse one, the writer found that reading using paradigmatic axis and the syntagmatic axis theories, nun was a part of alphabet, located at the beginning of some al Quran surahs such as Aliflâmmîm, Aliflâmrâ, Aliflaammîmshâd, a part of alphabet that are located at the beginning of the surah that commonly called al-Muqatha'ah letters. With the reading using interaction theory between signs/metaphors and metonyms, nun is an 'ink bath', a place to store ink for pens for writing, nun is also interpreted as a river in heaven. As with reading using heuristic theory and retroactive reading/semantic reading and hermeneutic reading, nun is an angel which is ordered to use a pen to write. Nun is an angel who paints all events on a sheet or canvas. So, nun wa al-qalamwa ma yasturun is a hierarchy between God and His creatures.

PARADIGMA PEMBELAJARAN BAHASA ARAB DALAM INTEGRASI ILMU: KOMPARASI PEMIKIRAN IMAM SUPRAYOGO DAN AZHAR ARSYAD

2022 · Article · Open Access

Penelitian ini bertujuan untuk mengkomparasikan pemikiran dua tokoh yaitu Imam Suprayogo dan Azhar Arsyad tentang paradigma pembelajaran bahasa Arab dalam integrasi ilmu. Metode yang digunakan dalam penelitian ini adalah metode penelitian kepustakaan. Data dianalisis melalui tiga tahap, yaitu reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa metafora integrasi ilmu yang dirintis oleh keduanya, yaitu metafora pohon ilmu di UIN Maulana Malik Ibrahim Malang dan metafora cemara ilmu di UIN Alauddin Makassar, menunjukkan paradigma pembelajaran bahasa Arab dalam integrasi ilmu tersebut. Perbedaan posisi bahasa Arab beserta komponen yang menyertainya pada kedua metafora integrasi ilmu tersebut menunjukkan kerangka paradigmatik-metodologis dalam menguatkan bahasa Arab sebagai media integrasi ilmu yang dikembangkan oleh kedua tokoh tersebut. Kedekatan kerangka ontologis, epistemologis, dan aksiologis paradigma pembelajaran bahasa Arab dalam integrasi ilmu yang digagas keduanya melahirkan konsep ideal berupa konsep “ululalbab” oleh Imam Suprayogo yang diimplementasikan dalam bentuk Ma’had al-Jamiah serta Program Khusus Pengembangan Bahasa Arab (PKPBA) pada UIN Maulana Malik Ibrahim Malang, dan melahirkan konsep “inner capacity” oleh Azhar Arsyad yang diimplementasikan dalam bentuk Program Pencerahan Imani dan Keterampilan Hidup (PIKIH) pada UIN Alauddin Makassar. This study aims to compare the thoughts of two figures, Imam Suprayogo and Azhar Arsyad about the paradigm of learning Arabic in science integration. Library research method was used in this research. Data were analyzed through three stages, namely data reduction, data display, and drawing conclusions/verification. The results showed that the science integration metaphor pioneered by the two, namely the science tree metaphor at UIN Maulana Malik Ibrahim Malang and the pine tree metaphor at UIN Alauddin Makassar, described the paradigm of learning Arabic in the knowledge integration. The difference of Arabic position and its accompanying components in the two science integration metaphors indicated a paradigmatic-methodological framework in strengthening Arabic as a medium for science integration developed by the two figures. The closeness of the ontological, epistemological, and axiological framework of the Arabic learning paradigm in the science integration which was initiated by both produced an ideal concept named "ululalbab" by Imam Suprayogo. This concept was implemented in the form of Ma'had al-Jamiah and the Arabic Language Development Special Program (PKPBA) at UIN Maulana Malik Ibrahim Malang. While, the concept of "inner capacity" produced by Azhar Arsyad was implemented in the form of Religious Enlightenment and Life Skills Program (PIKIH) at UIN Alauddin Makassar.

وسيلة الأوراق الممزقة وتأثيرها على مهارة القراءة: دراسة تجريبية في معهد توانكو لنتاو العصري المتحدي

2022 · Article · Open Access

الغرض لهذا البحث هو لمعرفة تأثير استعمال وسيلة الأوراق الممزقة على مهارة قراءة النصوص العربية فى معهد توانكو لنتاو العصري المتحدي بمحاظة تانة داتر.أما منهج البحث المستعمل فهو البحث شبه التجريبي مع عينة البحث 40 تلميذا المقسمين إلى الفرقتين، 20 تلميذا للفرقة التجريبية و الباقية منهم للفرقة الضبطية. استعمل هذا البحث طريقة اختبارية مع تحليل إحصائى فى تحليل البيانات. دلت نتيجة البحث أن استعمال وسيلة الأوراق الممزقة له آثار على مهارة قراءة النصوص العربية ودلّ عليها تفريق نتيجة التلاميذ فى قراءة النصوص العربية بين الفصل التجريبى و الفصل الضبطي. أن النتيجة باختبار-ت (14,2) أكبر من نتيجة-ت فى الجدول (2,86) على الدرجة 1%.The purpose of this study was to determine the effect of the use of snippets text media on Arabic reading proficiency at Integrated Modern Islamic Boarding School Tuanku Lintau, Tanah Datar regency. The research used a quasi-experimental method. The population was 40 students who were divided into an experimental group of 20 students and a control group of 20 students. Data collection technique was a test. Then, the data were analyzed using t-test. The result of this research described that the use of snippets text media has an effect on Arabic reading proficiency. This was indicated by the difference of students’ learning outcomes between the experimental and control group. It was found that t-calculated 14.2 was higher than t-table 2, 86 at 1% significance level.

تأثير الطريقة التركيبية على مهارة القراءة: بحث تجريبي في المدرسة الابتدائية الإسلامية الحكومية الواحدة تاناه داتار

2022 · Article · Open Access

الغرض من هذا البحث لمعرفة تأثير الطريقة التركيبية على مهارة القراءة لدى التلاميذ في المدرسة الابتدائية الإسلامية الحكومية الواحدة تاناه داتار. استخدم الباحث منهج شبه تجريبي مع تصميم مجموعة ضابطة غير معادلة. وكان المجتمع 457 طالبًا ، بينما تكونت العينة من 50 طالبًا مقسمين إلى مجموعتين ، و 25 طالبًا في المجموعة التجريبية تم تدريسهم باستخدام طريقة تركيبية و 25 طالبًافي المجموعة الضابطة الذين تم تعليمهم باستخدام الطريقة السمعية الشفهية. تم جمع البيانات عن طريق إجراء الاختبارات. بعد ذلك ، تم تحليل البيانات باستخدام اختبار t. وأظهرت النتائج أن نتيجة to = 7.14 كانت أعلى من نتيجةt فى الجدول عند درجة 1٪ = 2.80، فالفرضة العدمية مردودة والفرضة التبادلية مقبولة. فالخلاصة أن الطريقة التركيبية تؤثر على مهارة القراءة إيجابيا في هذه المدرسة.This study aims to determine the effect of synthesis method on students’ Arabic reading proficiency at MIN 1 Tanah Datar. Researchers used a quasi-experimental method with a non-equivalent control group design.The population was 457 students, while the sample consisted of 50 students divided into two groups, 25 students were in the experimental group who were taught using synthesis method and 25 other students were in the control group who were taught using the audio-lingual method. Data were collected by giving tests. Then, the data were analyzed using t test. The results showed that the value of to = 7.14 was higher than the t table at the degree of 1% = 2.80, so the null hypothesis (Ho) was rejected and the alternative hypothesis (Ha) was accepted. As conclusion, the synthesis method could positively affect students' Arabic reading proficiency in this school.

تطوير الوسيلة التعليمية بنظام الإنجليزية بدون صعوبة باستخدام تطبيق أندرويد لمهارة الكلام

2022 · Article · Open Access

أهداف هذا البحث لإنتاج الوسيلة التعليمية بنظام الإنجليزية بدون صعوبة باستخدام تطبيق أندرويد لترقية مهارة الكلام فى اللغة العربية، ولمعرفة تصحيح المنتج و لمعرفة نموذح التعلم المناسب لتطبيق المنتج. ويستخدم هذا البحث بنموذج التطوير من ديك وكاري. المنتج المطور هو تطبيق أندرويد يسمى بــــ"سهلة"، فيه ثلاثة موضوعات وهي: الأسرة، و التعارف، و بيتي. و لكل موضوع أربعة مكونات على الأقل، منها النص و الفىديو و القصة القصيرة والمفردات. نتيجة تصحيح المنتج تدل على أن النتيجة من خبير المادة هي 80.5% فى فئة جيدة و النتيجة من خبير الوسيلة هي 86.1% فى فئة جيدة أيضا، و النتيجة من الاختبار الميداني من المعلم هي 85% و من الطلاب 83.3% فى فئة جيدة أيضا. أما نموذج التعلم المناسب لتطبيق المنتج المطور هو التعلم بأسلوب المستقل.<div class="WordSection1">The purposes of this study were to produce an effortless English system instructional media using android application to improve speaking skills in Arabic, to determine the feasibility of the developed product, and to find out the appropriate learning model to implement the product. This study used Dick and Carry development model. The developed product was an application called Sahla which has several themes, namely: Family, Introduction, and My Home. Each theme has at least four components, including reading text, video, short story, and vocabulary. The results of product validation described the instructional expert’s judgment was 80.5% in the good category and the media expert gave 86.1% in the good category too, while the field test given to teachers was 85% and to students was 83.3% in the good category too. The appropriate learning model to implement the developed product was self-learning model.</div>

Metaanalisis Pengaruh Model Pembelajaran Inkuiri Terhadap Keterampilan Proses Sains dan Literasi Saintifik

2022 · Article · Open Access

This article wrote to certain effect of inquiry learning on student’s science process skill and scientific literacy with some variable used metaanalysis method. The data of this study were seconder data which taken from other study result. Resources data of this study were nine reputation journal of national and international. Collected of data in online with taken same of topic on independent and dependent variable. Nine of articles used in this research. Five articles dicuss about science process skill and four articles discuss about scientific literacy. Data analyzed using effect size count. Result study were being means effect size from inquiry learning model on student’s science process skill were 1.43 and scientific literacy were 0.84. It means inquiry learning given positive effect on science process skill and scientific literacy. High effect size from inquiry learning on science process skills were in junior high school (1.95) grade with GIL (1.84) using macromedia flash (1.67) in IPA region (1.71). Beside that, high effect size from inquiry learning on scientific literacy were in college (1.44) with GI-BL (1.44) using non-media (0.87) in biology region (1.44).

Analisis Pengurangan Kadar Minyak Menggunakan Alat Spinner yang Ergonomis

2022 · Article · Open Access

<pre>A private catering company almost every day serves processed fried food every morning, afternoon and evening. However, this often gets complaints from customers such as an itchy throat and fear of high cholesterol. The Spinner Pulling Oil tool is an automatic oil slicer that utilizes centrifugal force and is a solution to this problem. The purpose of this study was to determine what percentage of the ability of an ergonomic spinner tool can reduce oil content in food processing and to determine the time efficiency for the use of a spinner in draining processed fried food. The research methodology used is quantitative and qualitative where the types of fried foods that were tested were bakwan, fried onions and fried tempeh. From the research that has been done, it is found that the Spinner tool can reduce the oil content contained in fried food by 30% for Bakwan, 38% for Tempe and 45% for fried onions. This ergonomic Spinner provides up to 100% time efficiency for all types of food studied</pre>

Perbandingan Kadar Fenolik Total Ekstrak Etanol 70% dengan Ekstrak Air Daun Surian (Toona sureni Merr.)

2022 · Article · Open Access

Surian (Toona sureni Merr.) is a plant that has medicinal chemical compounds. Based on the qualitative test, it shows that surian leaves have phenolic compounds such as tannins and flavonoids. Phenolic compounds are organic compounds that are soluble in polar solvents such as water and ethanol. The aim of the study was to compare the total phenolic extract of water and ethanol 70% of surian leaves using the Folin Ciocalteu method. The comparison solution used was gallic acid. Measurements were made at a wavelength of 765 nm. From the research results obtained a linear regression equation ŷ = 0.019 + 0.005x with r = 0.9968 and R2 = 0.993. Total phenolic extracts of water and ethanol 70% surian leaves obtained were 190.5 ± 0.050 mg GAE / g extract and 168 ± 0.050 mg GAE / g extract. The phenolic content of the water extract of surian leaves was higher than the ethanol extract of 70%.

Evaluasi Internal Keamanan Informasi pada Dinas Komunikasi dan Informatika Kota Palembang

2022 · Article · Open Access

This article aims to provide an overview of the conditions of readiness (completeness and maturity) of information security at Diskominfo Palembang which is carried out internally. The research instrument used was a questionnaire taken from the guidelines of Indeks KAMI version 3.1. The research method used in this article is descriptive quantitative. The answers for each area are collected, then with the calculations that have been available in the guidelines of Indeks KAMI version 3.1, the results will be obtained from the completeness of the work program that has been carried out and the maturity level of information security at Diskominfo Palembang. The assessment result of the completeness of the information security work program is 338, based on the provisions of Indeks KAMI, so this means that the readiness status of Diskominfo Palembang still needs improvement. Meanwhile, the assessment of the maturity level of information security at Diskominfo Palembang is at level I-II. This means that the maturity level of information security is still in its initial condition and is implementing an information security framework in the activities of using information technology.

Regresi Logistik Biner dalam Penentuan Ketepatan Klasifikasi Tingkat Kedalaman Kemiskinan Provinsi-Provinsi di Indonesia

2022 · Article · Open Access

This study aims to find out the variables that affect the poverty depth index of provinces in Indonesia as well as the level of classification produced by logistic regression analysis method. This analysis was chosen because the variables tied to this study had values of 0 and 1 (categorically). The variable tied to this research is the level of poverty depth of provinces in Indonesia in 2019. While the free variables are PPP (adjusted per capita expenditure), MYS (Mean Years School) and EYS (Expected Years of Schooling) of provinces in Indonesia in 2019. The population used in this study is all provinces in Indonesia with sampling techniques is census because the population is less than 100. The samples in this study are the same as the population of all provinces in Indonesia. The results showed that MYS and EYS influenced the level of poverty depth with the accuracy of the overall prediction is 85.3% which indicates that there are still differences in classification results obtained from the original data with the logit regression model obtained.

Pengembangan Modul Gejala Pemanasan Global Berbasis Pendekatan SETS untuk Meningkatkan Hasil Belajar Siswa Fisika Kelas XI SMAN 7 Sijunjung

2022 · Article · Open Access

A reciprocal relationship is needed between humans and the environment so that there is a balance and harmony between nature and humans. Therefore it is necessary to implement environmental integrated education, so that the concepts and principles of various kinds of natural phenomena can easily be developed in learning materials and these understandings can be used in everyday life. This development research aims to produce a physics module of global warming symptoms based on the SETS approach. This type of research is research and development with the ADDIE model contains five stages, namely: (1) analyze; (2) design; (3) development; (4) implement; (5) evaluate (assessment). From the research results, it was found that the physics module based on the SETS approach had met the very valid criteria with a percentage of 92%. In terms of practicality, the SETS-based physics module has met the very practical criteria with the percentage of teacher and student response questionnaires being 93% and 90.56%, respectively. In addition, the SETS-based physics module has also met the effective criteria with an N-gain value of 0.76

Detektor Dosis Radiasi Gamma Menggunakan Prinsip Localized Surface Plasmon Resonance (LSPR) Nanopartikel Perak

2022 · Article · Open Access

Gamma radiation have dangerous effects and cannot be detected by the human body. Therefore, a detector that can detect the presence of a radiation source is needed, known as a radiation detector. Detector is a material that is sensitive to radiation. This study aims to make a gamma radiation dose detector using the principle of localized surface plasmon resonance (LSPR) silver nanoparticles and characterize it using a UV-Vis spectrophotometer. AgNO3 solution was mixed with cobalt-60 radiation source Gammacell irradiator with small dose variations. PVA in this study acts as a capping for the formation of silver nanoparticles when irradiated. When the AgNO3 solution mixed with PVA was irradiated with doses of 1Gy, 4Gy, 7Gy, 10Gy, 30Gy, 50Gy, 70Gy, 100Gy, 200Gy, 500Gy, and 1000Gy so that the color change from clear to yellowish with increasing doses, and the color change indicates that silver nanoparticles have been formed. The change in color from clear to yellowish is due to the occurrence of localized surface plasmon resonance (LSPR). The results of characterization of silver nanoparticles using a UV-Vis spectrophotometer showed that the maximum absorption of silver nanoparticles was between 410-446 nm to 0.5 M while at 1 M it was between 411-437 nm.

Perbandingan Kualitas Minyak Sawit Bermerk dan Minyak Kelapa Menggunakan Parameter Viskositas dan Indeks Bias

2022 · Article · Open Access

This research aims to compare the quality of cooking oil using the viscosity and refractive index parameters. The sample used was cooking oil which is commonly used in Aceh, namely branded palm oil and coconut oil. Each sample was varied into three types, namely new cooking oil, once used and twice used. Measurement of the viscosity and refractive index of cooking oil was carried out at the Physics Education Laboratory of the State Islamic University of Ar-Raniry. Measurement of the viscosity of the sample was carried out using the principle of a falling ball on a glass tube, while the measurement of the refractive index used the principle of light refraction on a hollow glass prism made from ordinary commercial glass sheets. It was obtained that the viscosity of the branded palm oil and coconut oil samples were 0.5515 Pa.s and 0.5178 Pa.s. The refractive index values for branded palm oil and coconut oil samples were 1.5031 and 1.4967. The viscosity and refractive index of coconut oil sample are lower than branded palm oil, so it can be concluded that coconut oil has better quality than branded palm oil. The results of the data analysis also showed that the quality of the two cooking oil samples decreased after repeated use as indicated by the increase in the measured parameter. The branded cooking oil is better to use repeatedly up to two times because it has a minimum increase in viscosity and refractive index compared to coconut oil.

ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI (TNT) PADA DINAS LINGKUNGAN HIDUP KOTA PARIAMAN

2022 · Article · Open Access

This research is a descriptive analysis of qualitative research against the application of Transaction analysis non cash (TNT) at the environmental agency of Pariaman. The purpose of this research is to know how the application of the System transactions are Non cash and knowing the constraints faced in the implementation of Non cash transaction system at the service of the Environment Pariaman. In this study using data collection techniques by means of observation, documentation, and interviews are then analyzed and interpreted from the data obtained by using a descriptive analysis method. The results of this research to show that the execution of the transaction system Non cash At the environmental agency of Pariaman has sought to carry out the transaction of non cash in accordance with the applicable rules and the constraints faced in the implementation of the Non cash transaction system in the Pariaman City Environmental Agency is about a lack of socialization about the use of the Nagari Cash Management Application, the internet network that are not yet adequate, and there are still those who are less advance in respect of the operation technology also the system is still not perfect.

ANALISIS FENOMENA THE MONDAY EFFECT PADA RETURN HARIAN SAHAM PERUSAHAAN INDUSTRI PENGOLAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019

2022 · Article · Open Access

This type of research is descriptive and empirical studies, because this research explains the phenomenon of The Monday Effect which is based on experimental observations from previous researchers.This study aims to look at the differences in stock returns on Monday to Friday and to prove the Monday Effect phenomenon in the Basic and Chemical Industry companies listed on the Indonesia Stock Exchange in 2019.The population in this study are all companies in the Basic and Chemical Industries listed on the Indonesia Stock Exchange in 2019, namely 78 companies,the sampling method is purposive sampling.The sample in this study were 6 companies that met the criteria.This study uses a different test, the data analysis technique used for H1 is one sample t-test and independent sample t-test for H2.The results of this study indicate that there is no difference between stock returns on Monday to stock returns on Friday, it means that the Monday Effect phenomenon did not occur in the Basic and Chemical Industry companies in the 2019 period.

EVALUATION OF PERFORMANCE BASED BUDGETING AT THE REGIONAL FINANCIAL AGENCY TANAH DATAR

2022 · Article · Open Access

ABSTRACT The problem in this research is evaluating the budget preparation procedure in the regional financial institution of Tanah Datar district with the Minister of Home Affairs regulation number 21 of 2011 concerning the guidelines for regional financial management. This study aims to evaluate the budget preparation procedure based on the Minister of Home Affairs regulation number 21 of 2011 concerning guidelines regional financial management in the regional financial agency Tanah Datar. This type of research is field research and the method used is descriptive qualitative. Data collection techniques used are interview and documentation techniques. The data analysis technique used is the comparative method. The results of this study provide evidence that the budget preparation procedure at the flatland district regional financial agency has referred to the Minister of Home Affairs regulation number 21 of 2011 concerning regional financial management quidelines. The outcome of the work plan and budget of the regional flatland district financial agencies for the 2020 fiscal year shows that in general the performance indicators used do not meet the criteria for good performance indicators. Key Words : Evaluation of budget preparation procedures

Analisis Sumber Dan Penggunaan Kas Pada Pt.Polychem Indonesia Tbk Periode 2014-2018

2022 · Article · Open Access

Permasalahan dalam penelitian ini adalah darimana sumber kas yang ada pada PT. Polychem Indonesia TBK, untuk apa saja penggunaan kas pada PT. Polychem Indonesia TBK dan bagaimana analisis sumber dan penggunaan kas pada PT. Polychem Indonesia TBK periode 2014-2018. Tujuan dari penelitian ini adalah untuk mengetahui darimana sumber kas PT. Polychem Indonesia TBK dan digunaan untuk apa kas yang ada pada PT. Polychem Indonesia Tbk periode 2014-2018. Metode penelitian yang digunakan pada penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Subjek dalam penelitian ini adalah PT. Polychem Indonesia Tbk yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang didapatkan dari laporan keuangan PT. Polychem Indonesia Tbk pada Bursa Efek Indonesia pada periode 2014-2018 melalui situs <a href="http://www.idx.co.id/">www.idx.co.id</a>.Hasil dari penelitian ini menunjukkan bahwa Analisis sumber dan penggunaan kas pada perusahaan PT. Polychem Indonesia Tbk pada perioden 2014-2016 terjadi penggunaan dana yang tidak tepat karena kebutuhan dana jangka panjang yang dipenuhi oleh kebutuhan dana jangka pendek. Pada periode 2017-2018 PT. Polychem Indonesia Tbk telah melakukan pembelanjaan dengan tepat karena adanya kelebihan dana jangka panjang walaupun ada sebagian dana jangka panjang yang menutupi sebagian dana jangka pendek.

AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DI YAYASAN PENDIDIKAN DAN DAKWAH ISLAM WIHDATUL UMMAH QURRATA A’YUN BATUSANGKAR

2022 · Article · Open Access

Tujuan penelitian ini untuk mengetahui dan memahami implementasi dari prinsip akuntabilitas dan transparansi pengelolaan keuangan Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata A’yun (YPDI-WU-QA) Batusangkar serta pandangan Stakeholders terhadap penggelolaan (YPDI-WU-QA) Batusangkar. Penelitian yang digunakan adalah penelitian studi kasus dengan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah melalui observasi, wawancara dan dokumentasi. Pengolahan data dilakukan secara deskriptif kualitatif, kemudian diuraikan serta melakukan klasifikasi terhadap aspek masalah tertentu dan memaparkan melalui kalimat yang efektif. Hasil penelitian ini menunjukan bahwa Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata A’yun Batusangkar telah melaksanakan akuntabilitas dalam pengelolaan dana sesuai dengan indikator yang dikembangkan, baik akuntabilitas hukum dan kejujuran, akuntabilitas manajerial, akuntabilitas program, akuntabilitas kebijakan, dan akuntabilitas finansial. Transparansi yang dilakukan oleh Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata A’yun Batusangkar belum sepenuhnya menerapkan prinsip transparansi. Saat ini, dari 6 (enam) indikator prinsip transparansi terdapat 3 (tiga) indikator prinsip transparansi yang belum dilaksanakan sepenuhnya oleh Yayasan Pendidikan dan Dakwah Islam Wihdatul Ummah Qurrata A’yun Batusangkar yaitu laporan keuangan yayasan belum pernah dipublikasikan melalui media masa. Belum ada laporan berkala mengenai pendayagunaan sumber daya yang dapat diakses oleh umum. Serta belum mempunyai website sendiri. Stakeholders percaya bahwa pengurus yang ada di yayasan cukup baik dalam penggelolaan yayasan serta Stakeholders percaya memberikan sumbangan dan dana wakaf kepada Yayasan Wihdatul Ummah Qurrata A’yun Batusangkar karena profil pengurus yayasan yang kredibel atau taat melaksanakan perintah Agama Islam.

ANALISIS PENYAJIAN PSAK 101 PADA LAPORAN KEUANGAN PT. BPRS MENTARI PASAMAN SAIYO

2022 · Article · Open Access

Permasalahan dalam skripsi ini adalah bagaimana penyajian PSAK 101 pada laporan keuangan PT. BPRS Mentari Pasaman Saiyo. Tujuan dari pembahasan ini adalah untuk mengetahui sejauh mana kepatuhan bank syariah dalam menyajikan PSAK 101 terhadap laporan keuangan PT. BPRS Mentari Pasaman Saiyo.Jenis penelitian yang digunakan adalah penelitian lapangan dengan metode kualitatif yaitu menganalisis penyajian laporan keuangan PT. BPRS Mentari Pasaman Saiyo dengan pendekatan PSAK 101 tentang Penyajian Laporan Keuangan Syariah. Sumber data yang digunakan adalah sumber data sekunder berupa laporan keuangan yang disajikan oleh PT. BPRS Mentari Pasaman Saiyo.Hasil dari penelitian ini menggambarkan bahwa PT. BPRS Mentari Pasaman Saiyo belum sepenuhnya mennyajikan PSAK 101 pada laporan keuangannya, dikarenakan PT. BPRS Mentari Pasaman Saiyo dalam menyajian laporan keuangannya masih terdapat perbedaan penyajian antara laporan keuangan PT. BPRS Mentari Pasaman Saiyo dengan PSAK 101 tentang Penyajin Laporan Keuangan Syariah seperti, PT. BPRS Mentari Pasaman Saiyo belum menyajikan pendapatan margin murabahah dalam laporan posisi keuangan maupun dalam catatatan atas laporan keuangannya namum bisa kita temui dalam laporan Neraca Harian yang seharusnya PT. BPRS menyajikannya dalam Laporan Posisi Keuangan.Dengan penelitian ini, diharapkan PT. BPRS Mentari Pasaman Saiyo mennyajian laporan keuangan yang sesuai dengan PSAK 101 tentang Penyajian Laporan Keuangan Syariah.

Pemanfaatan Konten Ibadah dan Akhlak dalam Media Sosial

2022 · Article · Open Access

This study aims to determine the use of religious content and morals in social media for adolescents. The method used is descriptive qualitative, where adolescents are respondents, the technique of collecting data is interviewing and observing the data analysis using a technique developed by Miles and Huberman, and testing the validity of the data through triangulation. The results of the study found, (1) religious content and morals on social media Facebook, Instagram, and WhatsApp have been utilized by teenagers, (2) social media that teenagers often use, namely Facebook, Instagram, WhatsApp and YouTube, teenagers often see and share. videos and posting of religious and moral content, (3) worship and morals content on social media are used through discussions among members of the mosque's youth regarding its benefits and applications.