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PENGAWASAN DISTRIBUSI PUPUK BERSUBSIDI DI KABUPATEN AGAM Mulyani, Seri; Rusli SD, Zaili
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 6: Edisi II Juli - Desember 2019
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fertilizers are a strategic means of production and play an important role in increasing productivity and production of agricultural commodities. The government provides fertilizer subsidies as an effort to protect and improve the ability of farmers to implement balanced fertilization, and improve food security. Presidential Regulation number 15 of 2011 stipulates subsidized fertilizers as goods under supervision. Supervision is carried out by Commission of Fertilizer and Pesticide (KP3) in Agam Regency which includes procurement and distribution, including type, amount, quality, marketing area and highest retail price, as well as procurement and distribution time (sixs right principle). However, in its implementation, the supervision carried out by KP3 Team in Agam Regency was still not optimal because there were still cases of fraud in the distribution of subsidized fertilizers. The purpose of this study was to determine the extent of the implementation of subsidized fertilizer supervision in Agam Regency. This research using the concept of theory supervision by Manullang (2015: 184), which is setting standards / measuring instruments, conducting assessments, and carrying out corrective actions. This study uses a purposive sampling technique with data collection techniques including: observation, interviews, and documentation. From the results of the study, we expected that KP3 can improve performance so that fraud does not occur again and fertilizers can be distributed to farmers with the sixs right principle.                                                                                                            Keyword: Supervision, Distribution, Subsidized Fertilizers
Implementasi Akuntansi Murabahah PSAK 102 Pada Pembiayaan BSI OTO di Bank Syariah Indonesia: Meminimalisir Pembiayaan Tak Tertagih Mulyani, Seri; Harahap, Rahmat Daim; Nurhudiani, Bella; Marhamah, Adelia; Hafnifa, Chairin; Metuah, Marpirah; Anggriani, Erni
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4688

Abstract

Implementation of sharia accounting in accordance with accounting standards is very useful as a form of transparency and accountability of an Islamic financial institution. This study aims to analyze the application of PSAK 102 murabahah accounting to BSI OTO financing at Bank Syariah Indonesia regarding Murabahah financing. And to minimize uncollectible financing and its constraints in murabaha accounting treatment. This research uses a qualitative descriptive approach, while secondary data comes from documents relevant to this research such as annual reports, meeting minutes and financial reports from Bank Syariah Indonesia.Data analysis used in this research is descriptive analysis.
SEJARAH DAN PERADABAN ISLAM DINASTI SAFAWI DI PERSIA Mulyani, Seri
Al-Manba Vol. 7 No. 13 (2018): Al-Manba
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Ma'rif Buntok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69782/almanba.v7i13.8

Abstract

Dinasti Safawi merupakan sebuah kerajaan yang cukup besar pada masanya, dan pada masa permulaan di bentuk, ia merupakan gerakan tarekat keagamaan namun pada masa perjalanan selanjutnya tarekat ini berubah menjadi sebuah gerakan politik. Safawiyah semula merupakan sebuah gerakan, tetapi setelah berkuasa rezim ini justru menekan bentuk-bentuk millenarian Islam sufi seraya cenderung kepada pembentukan lembaga ulama negara. Safawiyah menjadikan Syiisme sebagai agama resmi Iran, dan mengeliminir pengikut sufi mereka sebagai mana yang dilakukannya terhadap ulama Sunni. Bentuk-bentuk institusi kenegaraan, kesukuan dan institusi keagamaan Safawiyah yang diciptakan oleh Abbas I telah mengalami perubahan secara mencolok pada akhir abad tujuh belas dan awal abad ke delapan belas. Krisis abad 18 mengantarkan kepada berakhirnya sejarah Iran pramodern. Hampir di seluruh wilayah muslim, periode pramodern yang berakhir dengan Intervensi, penaklukan bangsa Eropa, dan dengan pembentukan beberapa rezim kolonial, maka dalam hal ini konsulidasi ekonomi dan pengaruh politik bangsa Eropa telah didahului dengan kehancuran Imperium Safawiyah dan dengan liberalisasi ulama. Demikian, Rezim Safawiyah telah meninggalkan warisan kepada Iran modern berupa tradisi Persia perihal sistem kerajaan yang agung, yakni sebuah rezim yang dibangun berdasarkan kekuatan umat atau unsur-unsur kesukuan yang utama, dan mewariskan sebuah kewenangan keagamaan Syiah yang kohesif, monopolitik dan mandiri.
Analisis Implementasi Pembiayaan Kredit Usaha Rakyat (KUR) Syariah dalam Meningkatkan Pendapatan UMKM: Studi Kasus pada Pegadaian Cabang Mandala Mulyani, Seri; Jannah, Nurul; Syafina, Laylan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4290

Abstract

This study employs a descriptive qualitative methodology, using field research. The objective of this research is to determine the impact of Pegadaian's involvement in enhancing the revenue of micro, small, and medium companies (UMKM) through the utilization of Shariah People's Enterprise Credit (KUR). This study employs interviews, observations, and documentation as methods for data collection. This research demonstrates the significant role of Kur Shariah Pegadaian in facilitating small and medium-sized companies (UMKM) in acquiring the necessary finance for company expansion and development. In addition, the Kur shariah pegadaian significantly boosts the profits or revenue of small and medium-sized firms (UMKM) to a far greater extent than previously.
Analisis Implementasi Pembiayaan Kredit Usaha Rakyat (KUR) Syariah dalam Meningkatkan Pendapatan UMKM: Studi Kasus pada Pegadaian Cabang Mandala Mulyani, Seri; Jannah, Nurul; Syafina, Laylan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4290

Abstract

This study employs a descriptive qualitative methodology, using field research. The objective of this research is to determine the impact of Pegadaian's involvement in enhancing the revenue of micro, small, and medium companies (UMKM) through the utilization of Shariah People's Enterprise Credit (KUR). This study employs interviews, observations, and documentation as methods for data collection. This research demonstrates the significant role of Kur Shariah Pegadaian in facilitating small and medium-sized companies (UMKM) in acquiring the necessary finance for company expansion and development. In addition, the Kur shariah pegadaian significantly boosts the profits or revenue of small and medium-sized firms (UMKM) to a far greater extent than previously.