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All Journal Jurnal Vokasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mahasiswa Akuntansi Samudra Jurnal Ilmiah Research Student
Syawal Harianto
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology Social Sciences

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Pelatihan Penyusunan Laporan Keuangan Dana desa (Gampong Mesjid Punteuet Kecamatan Blang Mangat Kota Lhokseumawe) Syawal Harianto; Nanang Prihatin; Edi Zulfiar; Zuarni Zuarni; Yetty Tri Putri
Jurnal Vokasi Vol 1, No 1 (2017): Jurnal Vokasi
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.331 KB) | DOI: 10.30811/vokasi.v1i1.568

Abstract

Dana desa yang diberikan pemerintah pusat bertujuan untuk meningkatkan kesejahteraan masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pelaksana kegiatan aplikasi Ipteks Program Hibah Desa Binaan Politeknik Negeri Lhokseumawe menyelenggarakan “Pelatihan Penyusunan Laporan Keuangan Dana Desa”.Tujuan dari penyelenggraan kegiatan Penerapan Ipteks di Gampong ini untuk, pertamamemberikan pengetahuan yang memadai mengenai pelaporan keuangan Dana Desa. Kedua memberikan pelatihan untuk penyusunan laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada bulan Desember 2016, di Gampong Mesjid Punteuet Kecamatan Blang Mangat Kota Lhokseumawe.Pelatihan diikuti 9 orang peserta, adapun khalayak sasaran peserta terdiri dari Kepala Desa, Sekretaris Desa, Bendahara, Kaur, Kasi, pendamping, dan tenaga administrasi. Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Gampong Mesjid Punteuet berjalan dengan lancar. Semua peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan untuk meningkatakan akuntabilitas dan transparansi pengunaan dana desa. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya.Kata Kunci: Dana Desa, Laporan Keuangan Dana Desa.
PENGARUH PEMBIAYAAN RAHN DAN PEMBIAYAAN MULIA TERHADAP LABA PADA PT PEGADAIAN SYARIAH INDONESIA Khairun Fua’dah; Zulkarnaini; Syawal Harianto
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 1 (2023): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i1.7

Abstract

This study aims to analyze the effect of Rahn and MULIA financing on profits at Indonesian Sharia Pawnshops. This research was conducted using secondary data obtained from the official OJK website, namely statistical data on government pawnshop companies for 2018-2022. The method used in this study is a quantitative method by analyzing quantitative data. The data collection technique for this research is to collect secondary data that has been prepared and published for public consumption. The analysis tool used is the Eviews 10 application. The results showed that the Rahn variable had a positive and insignificant effect on the profits of PT Pegadaian Syariah Indonesia in 2018-2022. Meanwhile, the MULIA variable has a negative and insignificant effect on the profits of PT Pegadaian Syariah Indonesia in 2018-2022. Based on the results of the F test, it is known that the two independent variables simultaneously have no effect on the profits of PT Pegadaian Syariah Indonesia in 2018-2022.
PROFITABILITAS SEBELUM DAN SAAT TERJADI COVID-19 PADA PT BANK ACEH SYARIAH Rauzatul Jannah; Haris Al Amin; Abdul Halim; Syawal Harianto; Abi Waqqash
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9527

Abstract

The Covid-19 pandemic that emerged in early 2020 had an impact on several sectors in Indonesia, including the banking sector. The consequences of the Covid-19 pandemic had an impact on banking profitability. One of them is PT Bank Aceh Syariah. This study aims to determine differences in profitability values as measured by the ratio of Return On Assets (ROA) and Return On Equity (ROE) at PT Bank Aceh Syariah before and during the Covid-19 pandemic. This research was conducted using quarterly data for 6 years from 2017 to 2022 which was published on the official website of PT Bank Aceh Syariah. The analytical method used in this study is the difference test by testing the hypothesis of the paired sample t test with a significance standard of 0.05. Data processing was carried out using the SPSS analysis tool. The results showed that there was a significant difference in profitability before the pandemic and during the Covid-19 pandemic as measured by the ROA ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic 19 obtained an Asymp value. Sig. (2-tailed) of 0.004, which is more than the specified significance level, which is <0.05. In the ROE ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic obtained an Asymp value. Sig. (2-tailed) of 0.001 which is smaller than the specified significance level, which is <0.05.
ANALYSIS OF COMPLIANCE WITH SHARIA PRINCIPLES OF MURABAHAH FINANCING AGREEMENTS AT PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE CITY Haris Al Amin; Abdul Halim; Syawal Harianto; Aisara Rizkya; Abi Waqqash
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.126

Abstract

The purpose of this study is to analyze the practice of applying sharia principles to murabahah financing contracts at PT. BPRS Rahmah Hijrah Agung Lhokseumawe City and analyzing sharia principles of murabaha financing agreements at PT. BPRS Rahmah Hijrah Agung City of Lhokseumawe has complied or not complied with PSAK No. 102. The results of the study conclude that murabahah financing at the Rahmah Hijrah Agung BPRS, Lhokseumawe City, is in accordance with PSAK 102, namely murabahah payments can be made in cash or in deferred. Deferred payments are payments made not when the goods are delivered to the buyer, but payments made in installments or all at once at a certain time. The recognition and measurement of murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe City is in accordance with PSAK 102, except when there are arrangements in installments and receipt of installments in arrangements on margin, BPRS Rahmah Hijrah Agung does not recognize anything. However, if in the following month the customer pays arrears, BPRS Rahmah Hijrah Agung records it according to the monthly installments that have been set at the beginning. Presentation of Murabahah at BPRS Rahmah Hijrah Agung Kota Lhokseumaw is in accordance with PSAK 102 because it has presented receivables, deferred murabahah margins, and deferred murabahah expenses in accordance with those in PSAK 102. Disclosure of Murabahah financing is in accordance with PSAK 102 because BPRS Rahmah Hijrah Agung Kota Lhokseumawe has disclosed anything that needs to be disclosed at the time of the transaction in accordance with PSAK 102.
Co-Authors A Halim Abi Waqqash Aisara Rizkya Edi Zulfiar Elfrida Ratnawati Haris Al Amin Khairun Fua’dah Prihatin, Nanang Rauzatul Jannah Yetty Tri Putri, Yetty Tri Zuarni Zuarni