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All Journal KALAM CENDEKIA PGSD KEBUMEN Jurnal Akuntansi AKUNESA
INDRAWATI, RINA
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Economics, Econometrics & Finance Education

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EVALUASI PENERAPAN UNDANG-UNDANG PENGELOLAAN ZAKAT DAN AKUNTANSI ZAKAT (PSAK 109) PADA BAZNAS PROVINSI JATIM INDRAWATI, RINA
Jurnal Akuntansi AKUNESA Vol 4, No 2 (2016): AKUNESA (Januari 2016)
Publisher : Jurnal Akuntansi AKUNESA

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Potential zakat in Indonesia in 2011 was very large, about Rp 217 Trillion. However, acceptance of the fact that the potential of only about  Rp 2,73 Trillion. This is caused by the lack of public confidence in the transparency or accountability process as well as the accounting records or zakat management process, infaq and shodaqoh conducted by Zakat Management Organization. This study aims to analyze the ZIS management mechanism based on Law No. 23 Year 2011 and Government Regulation No. 14 Year 2014 and accounting treatment of ZIS (PSAK 109) applied to BAZNAS East Java Province as an evaluation of the management of ZIS. These results indicate that management mechanism BAZNAS ZIS in East Java province has not fully implement Law No. 23 Year 2011 and Government Regulation No. 14 Year 2014. Meanwhile, the application adopted by the East Java Provincial BAZNAS not fully in accordance with PSAK 109.
PENERAPAN MODEL COOPERATIVE SCRIPT DENGAN MEDIA GRAFIS DALAM PENINGKATANMOTIVASI DAN HASIL BELAJAR IPS PADA SISWA KELAS IV SDN 4 BUMIREJO TAHUN AJARAN 2015/2016 Indrawati, Rina
KALAM CENDEKIA PGSD KEBUMEN Vol 4, No 4.1 (2016): KALAM CENDEKIA PGSD KEBUMEN (EDISI KHUSUS)
Publisher : KALAM CENDEKIA PGSD KEBUMEN

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Abstract: The Application of Cooperative ScriptModel Using Graphic Media in Improving Motivation and Learning Outcomes for the Fourth Grade Students of SD Negeri 4 Bumirejo in the Academic Year of 2015/2016.The objectives of this research are to improve motivation and learning outcomes of students. This research is conducted within three cycles. Each cycle consisted of two meetings including planning, action, observation, and reflection.The results of this research showed that the percentage of students? motivation in the first cycle 71.94% ,in the second cycle 82.22%, and in the third cycle 91,94%.The percentage of learning from students in the first cycle 71.05%, in the second cycle 84.74%, and in the third cycle 93.28%. The conclusion of this research is the application of cooperative script model using graphic mediacan improve motivation and learning outcomes of students for the fourth grade students of SD Negeri 4 Bumirejo in the academic year of 2015/2016. Keywords: Cooperative Script, graphic media, social science learning outcomes Abstrak: Penerapan Model Cooperative Script dengan Media Grafisdalam Peningkatan Motivasi dan Hasil Belajar IPS pada Siswa Kelas IV SDN 4 Bumirejo Tahun Ajaran 2015/2016. Tujuan penelitian ini untuk meningkatkan motivasi dan hasil belajar siswa. Penelitian dilaksanakan dalam tiga siklus dan tiap siklus terdiri dari 2 pertemuan yang meliputi perencanaan, pelaksanaan, observasi, refleksi. Hasil penelitian menunjukkan motivasi belajar siswa pada siklus I-III yaitu 71,94%, 82,22%, dan 91,94%. Persentase jumlah siswa yang mencapai KKM pada siklus I- III yaitu 71,05%, 84,74%, dan 93,28%. Simpulan penelitian ini adalah penerapan model cooperative script dengan media grafis dapat meningkatkan motivasi dan hasil belajar IPS pada siswa kelas IV SDN 4 Bumirejo tahun ajaran 2015/2016. Kata Kunci: Cooperative Script, Media Grafis, Hasil Belajar IPS
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