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Analisis Penerapan Pelaporan Keuangan Entitas Nirlaba Berdasarkan Isak No. 35 Pada Masjid Di Kota Medan Efrida Sari Ramayani Siahaan; Nurlaila Nurlaila; Sri Sudiarti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2910

Abstract

Akuntansi masjid sebagai organisasi nirlaba tampaknya penting untuk diterapkan. Organisasi nirlaba adalah organisasi yang memiliki tujuan non-komersial tanpa mengorbankan rasa hormat demi keuntungan. Oleh karena itu, sangat penting untuk menyusun laporan keuangan masjid karena laporan keuangan tersebut menunjukkan dan memperlihatkan bagaimana pengelolaan keuangan tersebut dilakukan. Penelitian yang dilakukan bertujuan untuk mengetahui bentuk metode pelaporan keuangan yang ada, serta untuk mengetahui penerapan dan pelaksanaan pelaporan keuangan Masjid Al-Ihsan berdasarkan ISAK No. 35. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif, dengan menggunakan sumber data primer dan sekunder yang telah dikumpulkan oleh peneliti dengan menggunakan teknik observasi. Dalam proses penelitian, peneliti melakukan analisis data dengan cara mengumpulkan data dan juga keabsahan data serta menyajikannya sehingga dapat ditarik sebuah kesimpulan. Dari hasil penelitian terbukti bahwa pencatatan keuangan Masjid Al-Ihsan masih menggunakan metode yang sederhana. Yang mana dalam pencatatan hanya akan dilakukan jika pemasukan dan pengeluaran bersifat tunai. Selanjutnya, nominal cash in dan cash out beserta totalnya akan dilaporkan setiap hari jumat. Dalam proses penyusunan laporan keuangan Masjid Al-Ihsan yang disusun berdasarkan ISAK No. 35, dihasilkan laporan yang lebih teratur dan detail tidak hanya mengenai kas masuk dan kas keluar.
ANALYSIS OF THE ROLE OF SANTRI IN THE DEVELOPMENT OF PESANTREN BUSINESS UNITS (CASE STUDY OF DARUNNAJAH ISLAMIC BOARDING SCHOOL, SOUTH JAKARTA) Sri Sudiarti; Wahyu Sarvina; Nurul Jannah
JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Vol. 6 No. 2 (2022): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v6i2.706

Abstract

Pesantren is a school that teaches religious sciences, Initially, pesantren only taught religious knowledge, but for now there are modern pesantren that combine religious knowledge with general knowledge, Darunnajah Islamic Boarding School is one of the modern pesantren, So the leadership of the pesantren also uses this opportunity to open a business unit to teach students self-reliance and entrepreneurial education, so that students are expected to play an active role in the management of the business unit being run. This study uses descriptive qualitative methods and data collection is carried out by means of in-depth interviews. The results of this study reveal that Darunnajah Islamic boarding school students play an active role in the development of business units run by Islamic boarding schools, The role played by the students is to become a business unit manager and provide bright ideas that they have to develop their business units.
Potential Development of Friendly Tourism Muslim in North Sumatera Province Tetty Yuliaty; Sri Sudiarti
International Journal of Halal System and Sustainability Vol 2, No 2 (2022)
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/injhss.v2i2.215

Abstract

The tourism sector is very important for a country's economy because this sector has a large potential income for the community. However, the economic sector is currently experiencing a crisis due to the impact of Covid-19. Over the past eight months, the number of arrivals of domestic and foreign tourists to Indonesia has dropped dramatically, creating an unexpected crisis. This research aims to be able to help develop the business potential of Muslim Friendly Tourism in North Sumatra Province. Data collection methods by interview and documentation study. In fulfilling the validity of this research data triangulation was carried out with the source. Data analysis technique. This research is a descriptive study, with more descriptive characteristics from the results of interviews and documentation studies. that has been obtained will be analyzed qualitatively and described in descriptive form. The data analysis technique used in this study is to use data steps such as the data collection. Reduction, Data Display and Verification and Confirmation of Conclusions. The results of this study indicate that North Sumatra Province with the largest number of Muslims has very significant potential, especially since there are many new tourism objects which are very attractive potential. Moreover, there are many places of Islamic historical heritage and culinary places that are quite famous and halal. However, the problem of halal certification needs to be fixed, many products and services are not certified yet.
ANALISIS IMPLEMENTASI DISIPLIN KERJA DALAM UPAYA MENINGKATKAN KINERJA PEGAWAI PADA KANTOR BUPATI BIDANG EKONOMI DAN SUMBERDAYA ALAM KAB.ACEH SINGKIL Septami Ayu Lestari; Sri Sudiarti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.246

Abstract

This research aims to analyze the application of discipline in improving employee performance in the economic and natural resources section of the Aceh Singkil Regent's office. The research method used is descriptive qualitative research using sampling techniques in the office, namely 9 employees. This research uses direct observation and interviews with employees inside. From the results of this research, it can be shown that the discipline applied by employees of the Economics and Natural Resources section of the Aceh Singkil Regent's office is the application of preventive discipline such as being on time for work, dressing according to the schedule and carrying out tasks according to predetermined sections that can be carried out. . This shows that the application of this discipline can increase the effectiveness and efficiency of employee performance at work so that they can work optimally. This research also shows that employee performance will increase if employees are able to carry out work discipline in accordance with the regulations stated in the Economics and Natural Resources section of the Aceh Singkil Regent's office.
EMPOWERMENT STRATEGIES FOR THE COMMUNITY’S ECONOMY THROUGH THE CENTER OF SHARIA BUSINESS INCUBATION (PINBAS) OF INDONESIAN ULAMA COUNCIL NORTH SUMATERA IN ALLEVIATING POVERTY Frida Yanti Sirait; Sri Sudiarti; Tuti Anggraini
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v9i1.1468

Abstract

The Center of Sharia Business Incubation (PINBAS) of the Indonesian Ulama Council (MUI) plays a significant role in developing and promoting businesses that comply with Sharia economic principles to promote the community’s self-sufficiency in alleviating poverty. Yet, the effective strategies for empowering the people's economy are still far from MUI's expectations. The community’s economic empowerment requires more creative efforts and smart work to reveal an adequate solution. The research aims to analyze strategies for community economic empowerment employed by PINBAS of MUI North Sumatera chapter in alleviating poverty. The SWOT analysis and QSPM are applied as research methods. The number of respondents was 6 people and 5 people, respectively. Respondents were appointed based on their understanding of economic empowerment among academics and practitioners. The results obtained from the SWOT analysis recommend the alteration of strategies in quadrant III, 1) So far, the strategies that have been carried out are designated to increase public knowledge and awareness, partnerships with sharia financial institutions, collaboration and innovation, and research. 2) Factors of strengths, weaknesses, opportunities, and threats, namely creating cooperation programs with other parties, Helping to run government programs to assist in the form of capital training and appropriate human resources, Creating new markets, Maximizing support, Providing promising good results and Providing training programs to the community 3) Urgency of Handling future Internal and External Factors by providing promising results so that they understand sharia business principles in detail, Collaborating with various parties, Overcoming limited available resources, Providing training programs to the community by documenting and sharing them with mass media. 4) The main priority strategy that needs to be implemented is to provide training programs to the community by documenting and sharing them with the mass media so that common people will be aware of the existence of these programs and more people will taking part in the programs. 5) Economic empowerment model community activities carried out by PINBAS in overcoming poverty, namely entrepreneurship/mapping data, creativity patterns (business/figure inspiration), and nurturing togetherness.
Implementasi Strategi Pengembangan Industri Sawit dalam Menghadapi Revolusi 4.0 Padilla Hawanda; Sri Sudiarti
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2023): NOVEMBER : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i3.2460

Abstract

Industrial Revolution 4.0 as a new dimension of the industrial world will force companies to change in order to maintain competitiveness with other companies. The success of a country's industry in achieving these changes will determine its economy. Indonesia as a developing country is also facing the challenges of the industrial revolution 4.0 in various fields, including the palm oil industry which is Indonesia's mainstay. Research activities are carried out at the Palm Oil Research Center located in Marihat Pematang Siantar, North Sumatra. For one month, from January 16 to February 16 2023. Data and information collection was carried out using direct and indirect methods. Primary data was collected through field observations and interviews. The palm oil industry is referred to as Indonesia's super palm oil industry. The palm oil industry is one of the main sectors of the palm oil industry and has a strategic role in the Indonesian economy, facing challenges that continue to change along with the industrial revolution 4.0. The process of change and adaptation of the palm oil industry towards the Industrial Revolution 4.0 will determine Indonesia's position in the global vegetable oil competition map. The strategy for developing the palm oil industry in facing 4.0 is that in facing the Industrial 4.0 era, the palm oil industry can utilize digital technology and innovation to increase efficiency and sustainability. The palm oil industry is referred to as Indonesia's super palm oil industry. The palm oil industry is one of the main sectors of the palm oil industry and has a strategic role in the Indonesian economy, facing challenges that continue to change along with the industrial revolution 4.0. The process of change and adaptation of the palm oil industry towards the Industrial Revolution 4.0 will determine Indonesia's position in the global vegetable oil competition map. The strategy for developing the palm oil industry in facing 4.0 is that in facing the Industrial 4.0 era, the palm oil industry can utilize digital technology and innovation to increase efficiency and sustainability.
Analysis of the E-Procurement System of Goods and Services for the Auction of Computers and Laptops at PT Pelabuhan Indonesia (Case Study of Pelindo 1 Belawan) Nur Delimaya; Sri Sudiarti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.541

Abstract

Based on information from the LKPP website, the procurement of goods and services through electronic catalogs has reached a total transaction of Rp. 15 trillion in 2015. This is because the number and types of goods and services in the electronic catalog have reached more than 40,000 products and are targeted for 2019 to reach 225,000 products. PT Pelabuhan Indonesia (Persero) (doing business under the name Pelindo) is an Indonesian state-owned enterprise engaged in logistics, particularly port management and development. Currently, the company operates 94 ports located in 32 provinces in Indonesia. From West Sumatra to West Java, Pelindo has become one of the strategic SOEs where all managed ports have a significant position in the transportation of international trade networks based on sea transportation.
Performance Analysis of the Medan City Social and Cemetery Service (Case Study: Guidance for Street Children) Sri Sudiarti; Khayla Maya Amalia
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.564

Abstract

Medan is the capital city of North Sumatra Province which is also concerned about the fate of street children. The number of street children in Medan City is significant enough to be considered as one of the social problems of the community. The local government of Medan made a concerted effort to eliminate street children in the city. The main purpose of the author's research is to find a means of providing training for street children. The authors of this paper investigate a qualitative analytical approach. While the descriptive analysis of the spoken words and observable behavior of the people being studied is the data analysis technique used. Based on the research findings, the data obtained from direct questions and answers to informants were analyzed, resulting in five elements of government functions as follows: (1) Service provision as a concept has been formulated adequately, but they lack the necessary facilities to support it, because only one has training facilities. (2) In terms of regulation, the City of Medan does not yet have a special regional regulation for street children; On the other hand, street children are only one of the studies contained in the Medan City Regulation Number 12 of 2008 concerning Social Order. (3) The coordination of the review is quite good, as can be seen from the joint raids by the Medan City Social and Cemetery Service, as well as other agencies that took to the streets together. (4) Representatives, members of the DPR who represent the people, who cooperate with the Medan City Social and Cemetery Service, and who receive special funds from the DPRD according to a special budget for the development of street children. (5) Development, the Social Service, and the Medan Cemetery, only have one forum, namely LBK, the latest condition is far from being maintained, and there has been no work on social problems at LBK until the end of this research. The burial of street children in Medan City in fostering development activities, among others, the construction of additional houses being built, and the need for understanding and support from all components of society and the government to resolve or at least reduce the problem of street children.
Performance of the Social Service for Women's Empowerment and Child Protection in Distributing Social Assistance to Communities Affected by Covid-19 in Medan City Sri Sudiarti; Trinaningsih Rambe
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.565

Abstract

The purpose of this study was to assess the performance of the P3A Social Service of Medan City in distributing social assistance to villages affected by COVID-19. This study uses a qualitative descriptive methodology with an inductive approach. Data triangulation approaches such as observation, documentation, and interviews were used to obtain data. Data reduction is the first step in the data analysis process, followed by data presentation and conclusion drawing. Using Agus Dwiyanto's theory with indicators of Productivity, Service Quality, Responsiveness, Responsibility, and Accountability, the research findings show that the performance of the Social Service in providing social assistance to people affected by COVID-19 is considered good. Based on the findings, the percentage of social assistance distributed has reached 90 percent. Suggestions that the author can give in order to improve the quality of services include: first, continue to socialize social assistance in the community, second, provide service posts and information about social assistance, and realize an increase in the number of Social Service personnel with knowledge of social assistance.
The Role of Social Services in Poverty Reduction in Medan City Sri Sudiarti; Siti Rama Hasibuan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.566

Abstract

Poverty is one of the social problems that the social service program in Medan wants to overcome. Although poverty alleviation initiatives have been implemented, no evidence is available to explain their success. Regarding the research problem, this research was conducted with the aim of knowing more about the function of the social service of the city of Medan in poverty alleviation. The research method used is descriptive with a qualitative focus. Structured interviews, documentation studies of previous studies, relevant papers and literature, and observations were used to collect data and information. As a source of information, social service officers and related sectoral agencies are used. The results of the study indicate that the function of the social service of Medan City in alleviating poverty has not been maximized. This is because the number and quality of human resources are still limited, the budget is still not supported, coordination is still lacking, and the facilities and infrastructure needed for program implementation are still limited. The social service agency must improve program coordination and synergy with relevant agencies in the regions, as well as increase the intensity of discussions with provincial and central social services, based on research findings.