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All Journal Jurnal Telaah dan Riset Akuntansi SI-MEN (AKUNTANSI & MANAJEMEN) STIES
Ridwan Ibrahim
Fakultas Ekonomi Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : SI-MEN (AKUNTANSI

 1 
Analisis Penerapan Sistem Pengeluaran Kas dan Pelaporan Kinerja pada Badan Penanggulangan Bencana Daerah (BPBD) di Kabupaten Pidie Jaya Ridwan Ibrahim; Adnan Saadi; Azmi Azmi
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

The type of this research that used in this study is qualitative research with a descriptive approach. This study uses the unit of analysis BPBDs in Pidie Jaya district. The type of data used is secondary data. Data collection techniques used were observation, interviews, and documentation. The purpose of this study is to investigate, analyze how the application of the system of cash expenditure on BPBDs in Pidie Jaya district based on the Regulation of the Minister of Home Affairs Number 13 Year 2006 on Guidelines for Financial Management and reporting performance on BPBDs in Pidie Jaya district based on the Rule Minister of State for Administrative Reform and Bureaucratic Reform No. 29 of 2010 on Guidelines for Preparation and Determination of Performance Accountability of Government Performance Reporting.The results of this study indicate that (1) the application of the system of cash expenditure on BPBDs in Pidie Jaya district has been under Permendagri No. 13 of 2006 on Regional Financial Management Guidelines. (2) Performance Reporting BPBDs in Pidie Jaya district have also been made in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform No. 29 of 2010 on Guidelines for Preparation and Determination of Performance Accountability of Government Performance Reporting
Analisis Perbandingan Metode Pemberian Kredit Pada Bank Konvensional Dengan Pembiayaan Murabahah Pada Bank Syariah. (Studi Pada PT. Bank Mandiri Tbk. Dan PT. Bank Syariah Mandiri) Amangku Depri M Bustaman; Ridwan Ibrahim
SI-MEN Vol 6 No 2 (2015): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

Credit is loaning money or bills that can be equated with it based on agreements between banks and other parties. Murabaha is a sale and purchase agreement where the seller stated the cost and profit margin agreed between the seller and buyer.The data collecting methods uses primary data and secondary data, while the method of analysis used is descriptive qualitative method. The results showed that there are similarities in Bank Mandiri’s lending procedures and Bank Syariah Mandiri’s murabaha financing.But also there is a difference between the lending by bank Mandiri and Bank Syariah Mandiri’s Murabaha Financing, that is the calculation method of credit funds and financing needs. The method used by Bank Mandiri is the Working Capital Turnover Method, While Bank Syariah Mandiri uses the cash flow projection analysis method. There is also a fundamental difference of credit with murabaha in how the profit is earned. Bank Mandiri makes profit derived from the interest, while the BankSyariah Mandiri profits derived from murabaha financing obtained from an agreed margin.
Co-Authors Adnan Saadi Amangku Depri M Bustaman Azmi Azmi Tri Handayani