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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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PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 PADA BAITUL MAL PROVINSI NANGGROE ACEH DARUSSALAM Ridwan Ibrahim; Tri Handayani
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to answer the question whether the financial statements of the Baitul Mal Aceh have been prepared in accordance with the provinsions of SFAS No.45. Location of the study was conducted at the Baitul Mal Province of Nanggroe Aceh Darussalam. Classified research data in the form of secondary data. This research using qualitative methods to analyze the data, that is by comparing the result with existing theories.The results showed that in general the Baitul Mal has adaopted SFAS No.45. The financial statements at the Baitul Mal has adopted SFAS No. 45 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements. Consolidated financial position at the Baitul Mal NAD is only made for internal party treasurer in particular, this report has not been published because there is no agreement-making. Report on the activities of the Baitul Mal called the report the calculation and distribution of zakat which describes about the sources of revenue and spending zakat. Presentation of the preparation of their respective financial statements at the Baitul Mal has not yet been fully follow SFAS No. 45, there is material that has not been presented in each report.    Key word : Baitul Mal, Financial Statements
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