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ANALISA PENGARUH FAKTOR-FAKTOR PEMBENTUK FEE IJARAH (PSAK 107) TERHADAP PORTOFOLIO RAHN EMAS DI BANK SYARIAH ., Yanti
Jurnal Buana Akuntansi Vol 3 No 1 (2018): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

ABSTRACT This study aims to explain the influence of the factors forming the portfolio Rahn Ijarah fee at Bank Syariah gold as an Islamic Financial Institutions that have a product based on Ijarah, and to analyze the compliance by the prevailing regulations in Indonesia, the DSN-MUI Fatwa No.27 / DSN- MUI / III / 2002 and PSAK 107, "Accounting for Ijarah". The results of this study indicate that it is basically BOPO affect the performance of the bank, which is to show whether the banks have been using all the factors of production with appropriate while the views of risk can be reduced by holding diversification is to buy various types of stocks (portofolio). It is clear that the calculation for results based not only on the amount of revenue or sales gained customers, but calculated from business profits generated customers, but investors have an interest to assess companies based on the feed back rate and prospects of investments financed by debt, the determination rental rates pawn goods not sufficiently representative to measure its impact on financial performance.Another result of this study showed that the application of the Ijarah transaction has been largely correspond to the one things arranged in such provisions, although there are some things that do not correspond with the Fatwa and PSAK. The mismatches are in recognition of the burden of maintenance performed by the tenant (musta'jir) sedangkah should have the burden of the responsibility of the lessor (mujjir). Keyword : Fee Ijarah, PSAK 107, portofolio Rahn ABSTRAK Penelitian ini bertujuan menjelaskan pengaruh faktor-faktor pembentuk fee ijarah terhadap portofolio rahn emas pada Bank Syariah sebagai Lembaga Keuangan Syariah yang memiliki produk berdasarkan akad Ijarah, serta menganalisis kesesuaiannya berdasarkan ketentuan yang berlaku di Indonesia, yaitu Fatwa DSN-MUI No.27/DSN-MUI/III/2002 dan PSAK 107 tentang â??Akuntansi Ijarahâ?. Hasil penelitian ini menunjukkan bahwa pada dasarnya BOPO berpengaruh terhadap kinerja bank, yaitu untuk menunjukan apakah bank telah menggunakan semua faktor produksinya dengan tepat guna sedangkan dilihat dari Resiko dapat dikurangi dengan mengadakan diversifikasi yaitu dengan membeli berbagai jenis saham (portofolio). Hal ini menjelaskan bahwa perhitungan bagi hasil tidak hanya didasarkan atas jumlah pendapatan atau penjualan yang diperoleh nasabah, namun dihitung dari keuntungan usaha yang dihasilkan nasabah, akan tetapi investor memiliki ketertarikan untuk menilai perusahaan berdasarkan feed back rate dan prospek investasi yang dibiayai oleh hutang, maka penentuan tarif sewa barang gadai tidak cukup mewakili untuk mengukur pengaruhnya terhadap kinerja keuangan.Hasil lain dari penelitian ini menunjukan bahwa penerapan transaksi Ijarah tersebut sebagian besar telah sesuai dengan hal-halyang diatur dalam ketentuan tersebut, walaupun ada beberapa hal yang tidak sesuai dengan Fatwa dan PSAK. Ketidaksesuaian tersebut berada pada pengakuan beban pemeliharaan yang dilakukan oleh penyewa (mustaâ??jir) sedangkah seharusnya beban tersebut merupakan tanggung jawab pemberi sewa (mujjir). Kata kunci : Fee Ijarah, PSAK 107,Portofolio Rahn

PENDIDIKAN KELAS PRENATAL DALAM PERSIAPAN MENYUSUI DI BPM SITI JULEHA S.Tr.Keb Helina, Siska; ., Yanti
EBIMA : Jurnal Edukasi Bidan di Masyarakat Vol 1 No 1 (2020): EBIMA: Jurnal Edukasi Bidan di Masyarakat
Publisher : Jurusan Kebidanan Poltekkes Kemenkes Riau

ABSTRAK Kelas Pendidikan prenatal merupakan suatu bentuk persiapan yang adekuat bagi orang tuabaru dalam menjalani masa transisi menjadi orangtua, pada elemen kehamilan, persalinan dankelahiran bayi, serta keterampilan umum sebagai orang tua. Hampir semua kelas prenatal fokuskepada pendidikan kepada orangtua tentang bagaimana menjalani persalinan dan kelahiran, danjarang diberikan informasi tentang keterampilan yang harus dimiliki orangtua, elemenkepercayaan diri, kesehatan emosional, serta hubungan antara pasangan sering dilupakan saatmelaksanakan kelas antenatal.Pendidikan prenatal yang fokus kepada menyusui harus diberikanoleh tenaga kesehatan yang kompeten dalam hal ini bidan.Bidan harus mampu memfasilitasiibu dengan informasi tentang menyusui, keuntungannya, kontraindikasi, teknik menyusui yangbenar.Berdasarkan hasil penelitian ada korelasi yang kuat antara pendidikan kesehatan yangdiberikan kepada ibu terhadap keberhasilan menyusui.Tujuan dari kegiatan Pengabdianmasyarakat ini adalah Melaksanakan pendidikan kelas prenatal dalam persiapan menyusui.Metode yang dilaksanakan dalam kegiatan ini adalah ceramah tanya jawab, diskusi dandemonstrasi. Masyarakat sasaran dalam kegiatan Pengabdian Masyarakat ini adalah semua ibuhamil Trimester III dan suaminya yang bersedia mengikuti pendidikan kelas prenatal sebanyak5 kali pertemuan. Evaluasi dilaksanakan dengan sistim pre dan post test kegiatan. Pelaksanankegiatan Pengabdian kepada masyarakat dilaksanakan pada bulan juli 2018 di BPM Siti JulehaS.Tr.Keb. Hasil kegiatan pengabmas didapatkan peningkatan pengetahuan dan keterampilansetelah dilakukan pendidikan kesehatan kepada ibu hamil.Disarankan untuk pelaksanaanpendidikan prenatal pada ibu hamil sebaiknya mengikutsertakan suami.

The Effect of Compress Kol (Brassica Oleracea Var. Capitata) and Warm Compression On The Pain of Breast Swallowing In Post Partum Women In The Teratai Room Arifin Achmad Hospital, Riau Province ., Meriani; Laila, Ani; ., Yanti
JURNAL IBU DAN ANAK Vol 8 No 2 (2020): Jurnal Ibu dan Anak, Volume 8, No 2, November 2020
Publisher : Poltekkes Kemenkes Riau Under Health Ministry Republik Indonesia

Abstract 2Breastfeeding problems that can arise during the postpartum period arebreast engorgement pain. The pain in the breast can make the mother andbaby feel uncomfortable. Non-pharmacological methods that can be used toreduce the pain of swelling of the breast are cabbage compresses and warmcompresses. The purpose of this study is to determine The effect of cabbagecompresses and warm compresses to reduce pain intensity in breastengorgement. The study was conducted in March 2019 - June 2019 in theTeratai Room of Arifin Achmad Hospital, Riau Province. This type of researchis quasi-experimental with a pretest-posttest two group design. post partumwhich was treated in the Teratai Room of the Arifin Achmad Hospital, RiaudProvince with a sample of 10 respondents in the cabbage compress groupand 10 respondents in the warm compress group who were taken bypurposive sampling technique. Collecting data using an observation sheetcontaining a pain scale Numeric Rating Scale (NRS). The results showed thatthe average pain intensity before the cabbage compress and before thewarm compress was 5.7 (SD 1.34) and after being given treatment the resultswere obtained on the cabbage compress 2. , 9 (SD 1.10) and warmcompresses 4.1 (SD 1.28). The results of statistical tests showed that there wasa difference in the pain intensity of breast swelling after being treatedbetween hot compresses and warm compresses in the Teratai room of ArifinAchmad Hospital, Riau Province (p = 0.042), cabbage compresses were moreeffective in reducing pain than warm compresses. It is suggested to themanagement of Arifin Achmad Hospital to consider giving cabbagecompresses as an effective and economical non-pharmacological method inreducing the pain of breast swelling in post partum mothers.

HE EFFECT OF SITZ BATH THERAPY ON INTENSITY OF PERINEALWOUND PAIN IN POSTPARTUM MOTHER AT PMB DINCE SAFRINA OF PEKANBARU Reza Rantika : rezarantika59@gmail.com IN 2019 Rantika, Reza; Susanti, Ari; ., Yanti
JURNAL IBU DAN ANAK Vol 8 No 2 (2020): Jurnal Ibu dan Anak, Volume 8, No 2, November 2020
Publisher : Poltekkes Kemenkes Riau Under Health Ministry Republik Indonesia

Abstract Perineal wound pain is discomfort that occurs in postpartum mothers. Based onclinical practice experience in PMB Dince Safrina, 70% of postpartum motherscomplained of pain and feeling uncomfortable. One of the alternatives to reduceperineal wound pain is sitz bath therapy. This study was to determine the effectof sitz bath therapy on perineal wound pain in postpartum mothers. This quasyexperimental study used one group pre-test and posttest design. This researchwas conducted at PMB Dince Safrina in March-June 2019. The population wasall 6-hour postpartum mothers who had perineal wound at PMB Dince Safrinawith a sample size of 17 taken by purposive sampling technique. The method ofdata collection was observation with an observation sheet that contained a scaleof pain intensity measurement using the Numeric Rating Scale (NRS). The resultsshowed that the average intensity of perineal wound pain before and after sitzbath therapy was 5.59 (SD 0.939) and 2.47 (SD 0.943). The results ofstatistical tests using Wilcoxon on the 95% confidence level found that therewas an effect of sitz bath therapy on the intensity of perineal wound pain inpostpartum mothers (p value = 0.000). It is recommended for midwives toconsider sitz bath therapy as an alternative in the provision of nonpharmacological care to reduce the intensity of perineal wound pain inpostpartum mothers.

THE EFFECT OF OKETANI MASSAGE ON BREAST MILK IN POST PARTUM MOTHER IN PMB DINCE SAFRINA Mayasari, Windy; ., Yanti; ., Lailiyana
JURNAL IBU DAN ANAK Vol 8 No 1 (2020): Jurnal Ibu dan Anak, Volume 8, No 1, Mei 2020
Publisher : Poltekkes Kemenkes Riau Under Health Ministry Republik Indonesia

Abstract Ministry of Health 2017 states that exclusive breastfeeding coverage in Riauin 2017 is 28.57% of the 80% national target. As many as 50% ofpostpartum mothers who experience breastfeeding problems, such as lowbreastfeeding on the first to the third day of birth. One way to expeditebreastfeeding is by using the oketani massage method. The purpose of thisstudy was to determine the effect of massage on breastfeeding in postpartum mothers. This type of research is a quantitative research using a quasiexperiment with a post test only design with a control group. This researchwas conducted from December 2018 to June 2019 at PMB Dince Safrina. Thepopulation in this study were all normal post partum mothers from March toMay 2019. The sample in this study was 30 post partum mothers taken bypurposive sampling. The data collection instrument in this study was theobservation sheet that was filled in by the researcher directly throughobservation, after doing oketani massage for 3 days. Methods of datacollection in this study, the intervention group performed oketani massage for3 days (1 time a day) with a duration of 5-10 minutes and immediatelyobserved it on the third day using observation sheets, and the control groupdid not do oketani massage. The statistical test used was the Mann Whitneytest. The results of this study showed that there was an effect of massagetreatment on breastfeeding in post partum mothers (p = 0.003). It is hopedthat oketani massage can be applied in PMB Dince Safrina as an alternativeto help speed up breastfeeding and prevent problems during breastfeedingin post partum mothers such as flat nipples and breast milk dams.

MENINGKATKAN HASIL BELAJAR SISWA PEMBELAJARAN IPA MATERI ENERGI PANAS DAN PENGARUHNYA DALAM KEHIDUPAN SEHARI-HARI MELALUI METODE EKSPERIMEN ., Yanti; Dabukke, Barita Esman
Jurnal Mutiara Pendidikan Indonesia Vol 4 No 1 (2019): Jurnal Mutiara Pendidikan Indonesia
Publisher : Fakultas Ilmu Pendidikan Universitas Sari Mutiara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/mutiarapendidik.v4i1.1035

The purpose of this study is to improve student learning outcomes of natural science learning material heat energy and its effects in everyday life at SD Negeri 066652 Bakti Luhur T.A 2018/2019. This type of research is a classroom action research conducted II cycle, each cycle including planning, implementation, observation, and reflection. This research was conducted at 066652 Public Elementary School devoted to the subjects of class III research students, amounting to 20 students. From the results of the cycle I teacher activity sheet scored 72.72 with sufficient criteria while the cycle I student activity sheet got a value of 54.54 with less criteria and the results of the cycle II teacher activity sheet scored 79.54 with good criteria while the cycle II student activity sheet get a score of 81.81 with very good criteria. Based on the results of learning tests in the first cycle, of the 20 students there were 11 students who completed the percentage of 55% and obtained an average value of 65 and in the second cycle of 20 students there were 18 students who completed the percentage is 90% and an average value of 81 is obtained. From the student learning outcomes can be concluded that through The Method Experiments can improvingstudent learning outcomes in learning science heat energy material and its effect in daily life at SD Negeri 066652 Bakti Luhur TA 2018/2019.

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