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All Journal Ahsanta Jurnal Pendidikan JIMEKA
Putra, Dwi Andika
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERAN GURU DALAM MEMBENTUK KARAKTER SISWA DI SD NEGERI 2 SEPANG JAYA Putra, Dwi Andika; Mashari, Ali; Wulandari, Oktri; Soraya, Rahayu
AHSANTA JURNAL PENDIDIKAN Vol 10 No 3 (2024)
Publisher : STKIP Al Islam Tunas Bangsa

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Abstract

The problem in this research is the decline in students' morals from year to year, especially in terms of politeness and manners towards other people, which need to be emphasized consistently both at school and at home. This research aims to describe the role of teachers in character formation at SD Negeri 2 Sepang Jaya. The research method uses qualitative methods with a descriptive approach. The data collection techniques used were observation, interviews and documentation. Data were analyzed using Miles and Huberman data analysis. Data validity uses source triangulation and technical triangulation. The results of this research are, (1) The role of teachers in forming student character at SD Negeri 2 Sepang Jaya is carried out with several teacher roles, namely teacher as educator, teacher as demonstrator, teacher as class manager, teacher as motivator, and teacher as evaluator. (2) The supporting factors needed by teachers in forming student character at SD Negeri 2 Sepang Jaya are family environmental factors, infrastructure. (3) Meanwhile, the inhibiting factors for teachers in implementing student character formation at SD Negeri 2 Sepang Jaya are bad family environment factors and teacher factors.
ANALISIS IMPLEMENTASI PSAK 105 AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BANK MUAMALAT CABANG BANDA ACEH Putra, Dwi Andika; Arfan, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to find out how the mudharabah financing mechanism at Bank Muamalat Banda Aceh and whether the application of mudharabah accounting treatment at Bank Muamalat Banda Aceh is in accordance with PSAK 105. The research methodology used is a qualitative method using descriptive analysis techniques that provide an overview of the treatment mudharabah financing accounting at the Bank Muamalat Banda Aceh. The results of the analysis state that the accounting treatment of mudharabah financing at the Bank Muamalat Banda Aceh has been carried out well because the recording of transactions has been carried out in accordance with Financial Accounting Standards. However, at the beginning of the application of accounting, the recognition of the mudharabah contract was not regulated in PSAK 105. However, at that time the Bank Muamalat Banda Aceh recognized it first as an obligation because there had not yet been capital surrender to mudharib. In the application of accounting when recognition of purchases for acquisition prices is not regulated in PSAK 105. Bank Muamalat Banda Aceh recognizes it as an additional inventory. Mudharabah financing procedures at Bank Muamalat Banda Aceh are quite good and thorough so as to minimize the risk of financing. Starting from the request for financing, BI checking, decisions, realization, monitoring up to repayment to the bank as the owner of the funds
Co-Authors Ali Mashari, Ali Muhammad Arfan Soraya, Rahayu Wulandari, Oktri