Garuda - Garba Rujukan Digital

ANALISIS INTERVENSI FISKAL TERHADAP KEMISKINAN (STUDI KASUS DANA DESA PULAU KALIMANTAN) LUBIS, M. ZAKY MUBARAK; DAHRAINI, APRIAN SUBHAN
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

ABSTRACTOne of the government's strategies to help the village become independent and autonomous by giving the allocation of village funds. The funds allocated for the rural area, and expected to support the implementation of the people?s empowerment and the rural development, so that funds can improve the people?s prosperity. Furthermore, the aims of this study to look at the influence of Fiscal Intervention which are representated by Village Fund, Village Fund Allocation, and part of Local Earning and Retribution toward Poverty which is representated by Poverty Rate of Residences/Cities in Kalimantan Island during 2015-2017. This research used quantitative descriptive approach with Panel Data Model. The result showed of Fixed Effect Model regression that, Village Fund, Village Fund Allocation, and part of Local Earning and Retribution have have negative significant influence at Poverty Rate for 47 Residences/Cities in Kalimantan Island.

Pengukuran Kinerja Keuangan Bank Syariah Indonesia Pasca Merger Menggunakan Pendekatan Islamicity Performance Index Lubis, M. Zaky Mubarak; Putra, Gusti Dirga Alfakhri; Husna, Hidayatul
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study aims to measure the performance of Indonesian Sharia Banks. Bank Syariah Indonesia is a bank resulting from the merger of three state-owned sharia commercial banks, namely Bank Rakyat Indonesia Syariah, Bank Negara Indonesia Syariah and Bank Syariah Mandiri. Previously, research on these 3 banks had been carried out before the merger occurred. This study seeks to see the performance of Indonesian Islamic Banks after the merger using the Islamicity Performance Index approach. The data used is Bank Syariah Indonesia annual report data for 2021. The results of this study show that two indicators have very satisfactory values, namely Islamic Investment vs. Non-Islamic Investment and Islamic Income vs. Non-Islamic Income, the Equitable Distribution Ratio indicator has a fairly good value, the Profit Sharing Ratio indicator has an unsatisfactory value, and the last two indicators, namely the Zakat Performance Ratio and the Director-Employee Welfare Ratio have very unsatisfactory values.

Sistem Pengendalian Manajemen dalam Upaya Meningkatkan Kinerja Perusahaan dengan Metode Balance Scorecard Wiratha, Andre; Kemalasari, Nur; Lubis, M. Zaky Mubarak
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

The purpose of this study is to find out how important the Management Controlling System is in improving company performance using the Balanced Scorecard for MSMEs in Batusangkar City, West Sumatera. The type of research used is qualitative research. The data source used in this study is primary data obtained from the result of structured interviews with MSMEs actors in the service sector, namely Budi Motor Service. The result of this study indicate that the implementation of the Management Controlling System with the Balance Scorecard methodhas improved the company’s performance, Budi Motor Service is more planned in several ways, including: First, in the company’s financial perspective where bookkeeping is more structured an uses accounting principles, Second, the customer perspective where the company tries to establish relationships with customers by utilizing advance in information technology, such as social media. Third, learning and growth perspective using technology to help work processes. And Fourth, internal business process perspective, where the company development by creating business units that support the company’s main business Budi Motor Service.

DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.

Rationality of The Bank Nagari Conversion: Perspective Analysis of â€œTigo Tungku Sajarangan â€ Wahyudin, Rama; Wira, Ahamd; Lubis, M. Zaky Mubarak
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 6 No. 2 (2022): July - December 2022
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v6i2.6027

The dialectic of the conversion of Bank Nagari to Syariah Bank Nagari needs particular attention, especially from the point of view of rationality of thought with analysis and principles from Minangkabau traditional leaders, namely Tigo Tungku Sajarangan Â as a traditional leader who can influence certain policies. This research aims to compare the dichotomy of thoughts and principles of traditional leader Tigo Tungku Sajarangan Â regarding the pros and cons of changing the status of Bank Nagari to Nagari Islamic Bank. This research is a qualitative study with an Event Study approach. The data was collected through in-depth interviews with Tigo Tungku Sajarangan , who included traditional leaders from Penghulu, Alim Ulama and Cadiak Pandai in West Sumatra. All data were analyzed using Miles and Huberman's Interactive Qualitative data analysis model. The findings in this study indicate that the religious leaders and scholars in West Sumatra agree with the conversion process of Bank Nagari to Nagari Islamic Bank. Meanwhile, Cadiak Pandai still has disagreements, especially from political circles who occupy certain positions at the Regency or City level, and also from other figures who have roles in the scientific field who become Cadiak Clever in the Minangkabau Community area.

مشكلات تدريس المفردات في المدرسة الثانوية الحكومية بانجيان باتو سنجكار : دراسةوصفية تحليلية Ramadona, Eri; Fitria, Aida; Lubis, M. Zaky Mubarak
Jurnal Ilmiah Al-Furqan: Al-qur'an Bahasa dan Seni Vol. 8 No. 2 (2021): Jurnal Ilmiah Al-Furqan: Al-qur'an Bahasa dan Seni
Publisher : Institut Darul Quran Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69880/alfurqan.v8i2.44

The main problem in this research is how the problems of mufradat learning in Madrasah Sanawiyah in Pangian, The purpose in this research is to find out the problematics of mufradat learning and mufradat learning materials in madrasah sanawiyah, pangian country. This research is based on qualitative research. And the method used is descriptive analysis method. Because the research produces analytical data.Data collection with observational analysis between researchers and research subjects. The results are in terms of vocabulary understanding, 70% of students say that learning mufradat is very difficult.

Analisis Trend Rasio Likuiditas Bank Muamalat Menggunakan Metode Least Square Lubis, M. Zaky Mubarak; Rahmat, Ihsan; Agusti, Netta; Wiratha, Andre
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 2 (2022)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v8i2.3725

This study aims to see the development of Bank Muamalat's liquidity ratio in 2015-2018. This type of research is descriptive with a quantitative approach. The method used is Trend Analysis with least square method. The data collection technique used in this study is documentation. In this study, researchers used secondary data in the form of annual report Muamalat Bank in 2015-2018. The results showed that the development of Muamalat Bank liquidity for the 2015-2018 period in terms of FDR was 90 %, 95 %, 85 % dan 74 %. The comparison of the real value of FDR and the value of FDR Trends from 2015-2018 is 90%, 95%, 85% and 74% compared to 83.1%, 80.2%, 77.3% and 74.3%. This shows the tendency of trend values that are getting closer to the real value in 2018. Prediction of the value of FDR in 2019-2021 based on the equation Y = 86-2.9 (X) is 71.5%, 68.6% and 65.4%. The trend value shows a decrease in percentage which shows the stronger liquidity of Bank Muamalat in the same time as the composite index

DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search