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All Journal Agroland : Jurnal Ilmu-Ilmu Pertanian TARBAWI: Jurnal Pendidikan Agama Islam Badamai Law Journal SPEKTRA: Jurnal Kajian Pendidikan Sains JURNAL EDUCATION AND DEVELOPMENT JISIP: Jurnal Ilmu Sosial dan Pendidikan HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM Jurnal Riset Kesehatan Poltekkes Depkes Bandung PALAR (Pakuan Law review) International Journal of Zakat (IJAZ) Jurnal Pendidikan dan Kebudayaan Dinamika Kerajinan dan Batik : MAJALAH ILMIAH Akuntansi'45 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) DIKTUM: JURNAL SYARIAH DAN HUKUM TADIB: Jurnal Pendidikan Agama Islam
sulaeman sulaeman
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Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Pada Yayasan: Studi Kasus Pada Yayasan Pendidikan Islam Al-Ikhlas Raudlatul Athfal “Al-Ikhlas” Sukabumi Finna Julyana; Sulaeman Sulaeman; Irfan Sophan Himawan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2496

Abstract

This sudy aims to analyze the report according to ISAK 35 and find out the obstacles to making ISAK 35 financial statements at the Islamic Education Foundation Al-Ikhlas Raudlatul Athfal "Al-Ikhlas" Sukabumi. This research uses a qualitative method with a descriptive approach. Based on the research, nonprofit organizations such as foundations, their financial reporting refers to ISAK 35 related to the presentation of a nonprofit-oriented entity's financial statements with 5 (five) components of financial statements which include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows and notes to financial statements. After analyzing what happened to this foundation in 2022, it did not use ISAK 35 financial statements as a financial reporting standard. However, the financial statements made are only simple, namely only recording cash in and cash out. As well as the initial transactions that occur are recorded first even though there is no cash to be issued so that accounting records are included in cash-based records. At the end of the year the records will be recapitulated and become a financial report that records income and expenses and is set aside as the remaining operational money or as a determinant of cash in the treasury during one period. And the obstacles to the preparation of financial statements in accordance with ISAK 35 in this foundation in terms of human resources factors.
Urgensi Model Cooperative Learning dalam Pendidikan Agama Islam untuk Menumbuhkan Sikap Sosial dan Religius Sulaeman Sulaeman; Dian Abdillah
TA'DIB: Jurnal Pendidikan Agama Islam Vol 3 No 1 (2025): Volume 3 Nomor 1 Maret 2025
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/jt.v3i1.70

Abstract

This study aims to examine the urgency of implementing the Cooperative Learning model in Islamic Religious Education (PAI) as an effort to foster students' social and religious attitudes. The research method used is a literature study with a qualitative approach, where data is collected through the study of various sources such as books, journals, and relevant articles. The results show that the Cooperative Learning model has an important role in creating a collaborative, interactive, and inclusive learning environment. Through this model, students not only acquire religious knowledge, but also develop social skills such as cooperation, tolerance, and empathy, as well as strengthen religious attitudes such as honesty, responsibility, and concern for others. The application of this model in PAI also encourages the creation of a more dynamic and fun learning atmosphere, so that it can increase students' motivation and understanding of religious values. Thus, this study concludes that the Cooperative Learning model is an effective and relevant approach to be applied in Islamic Religious Education to foster integral social and religious attitudes in students.
Co-Authors ABDUL MUIS Alamsyar, Al Andri Indrawan Annisa Farhana Ahmad Arfa Alamsyah Arifuddin Lamusa Cristoporus Cristoporus Darmo H Suwiryo Desvian Bandarsyah Dian Abdillah Finna Julyana Idang Nurodin Indriani Amelia Putri Iqbal Noor Irfan Sophan Himawan Jangkung samidjo onggowaluyo Kun Lestari Lia Mar'atiningsih Lien Damayanti M.R Yantu Made Antara Malik, Shintami Rouwelvia Mita Mita Mohammad Fikri Muhammad Adam Muhammad Rifki Alfarisi Muhammad Wicaksono Hasdyani Putra Nurhilal Lapodo Nursalam Nursalam Prissy Purwitasari Reni dian sari. Darise Ridhwan Latuapo Rizwan Nurdiansyah Salsa Maulina Samidjo Jangkung O.W Supriani, Indri Sutadi Sutadi Talib.S Talib.S Tri Haryanto Wahdaniyah wahdaniyah Yuliansyah Sundara Mulia