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All Journal Islam Futura Conciencia Jurnal Intelektualita: Keislaman, Sosial, dan Sains Intizar Medina-Te : Jurnal Studi Islam Journal on Education Adaara: Jurnal Manajemen Pendidikan Islam Ilomata International Journal of Tax and Accounting Studia Manageria: Jurnal Manajemen Pendidikan Islam Jurnal Revenue : Jurnal Ilmiah Akuntansi Ta'dib
Mgs Nazarudin
Universitas Islam Negeri Raden Fatah Palembang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Peran Akuntansi Aktiva Tetap, Standar Akuntansi Keuangan Terhadap Laporan Keuangan Akibat Covid-19 Lesi Hertati; Iriadi Iriadi; Otniel Safkaur; Irlan Fery; Nazarudin Nazarudin; Rina Antasari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.23

Abstract

Pencatatan akuntansi pada gedung atau peralatan dibuat oleh perusahaan untuk digunakan oleh perusahaan itu sendiri. Hal ini dilakukan untuk menghemat biaya, menggunakan fasilitas idle atau untuk mendapatkan kualitas bangunan yang lebih baik. Pencatatan aset yang dibuat oleh perusahaan itu sendiri dalam konstruksi dicatat sebesar biaya perolehannya, termasuk semua biaya yang dikeluarkan untuk membuat dan menyiapkan aset untuk digunakan sesuai dengan rencana. Akuisisi aset melalui sumbangan atau penemuan. Ketika aset diperoleh melalui donasi, tidak ada biaya yang dapat digunakan sebagai dasar untuk menghitungnya. Kadang-kadang, sumber daya berharga ditemukan di tanah yang sudah dimiliki. Temuan ini sangat meningkatkan nilai karena harga tanah tidak terpengaruh, sehingga mengabaikan peningkatan nilai. Apabila terjadi kegagalan dalam mengakui penemuan atau penambahan nilai, maka realitas ekonomi yang terjadi akan diabaikan dan cenderung menyatakan bahwa nilai aset perusahaan terlalu rendah secara material sehingga akan berdampak pada laporan keuangan perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik Structural Equation Modeling (SEM) pada Badan Usaha Milik Daerah terkait di Indonesia dan mengumpulkan 111 sampel yang dilakukan pada Badan Usaha Milik Daerah yang tersebar di seluruh Indonesia. Hasil penelitian menunjukkan bahwa Badan Usaha Milik Daerah berperan dalam akuntansi aset tetap, standar akuntansi keuangan berpengaruh terhadap laporan keuangan Perusahaan akibat Covid-19. Penelitian ini dilakukan pada Badan Usaha Milik Daerah di Indonesia yang harus memperhitungkan kerugian akibat tidak adanya transaksi keuangan terhadap penurunan pendapatan perusahaan akibat munculnya Corona. Penelitian ini dilakukan pada Badan Usaha Milik Daerah yang terkena Covid-19
PENDIDIKAN ISLAM SEBAGAI TERAPI BAGI TERPIDANA PENGGUNA NARKOBA YAYASAN PUSAT REHABILITASI NARKOBA AR-RAHMAN PALEMBANG Mgs Nazarudin; Jumanah Jumanah
Ta'dib Vol 22, No 2 (2019)
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jt.v22i2.1428

Abstract

The research objective is to restore drug users through the implementation of Islamic education. The research method used was descriptive qualitative method. The informants considered as the data sources were the drug users, their parents, the owner of the rehabilitation center, Yayasan Pusat Rehabilitasi Narkoba Ar-Rahman Palembang, and the local government. The data were analyzed through descriptive normative analysis. The results of this study are 1) rehabilitation is directed at two aspects namely physical and spiritual recovery; 2) the rehabilitation method used is the method of Dhikr and TC (Therapeutic Community) conducted for 6 months; and 3) Islamic education implemented in rehabilitating drug users with a spiritual moral approach includes teaching education on religious foundations, Shalah together, dhikr, and guidance on reading the Qur’an.
IMPLEMENTATION OF THE MADRASAH WORKING GROUP PROGRAM IN UTILIZING INFORMATION TECHNOLOGY AT MADRASAH ALIYAH NEGERI 1 PRABUMULIH Megawati Megawati; Zainal Berlian; Nazarudin Nazarudin; Ade Akhmad Saputra
Conciencia Vol 21 No 2 (2021): Conciencia
Publisher : Pascasarjana Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/conciencia.v21i2.16349

Abstract

The purpose of this study was to analyze how the Implementation of the Madrasah Working Group Program in Utilizing Information Technology to Support Great Madrasas, Dignified Madrasas at Prabumulih State Aliyah 1 Madrasah. This research is a qualitative research. In data collection, researchers used several collection techniques, namely: (1) in-depth interviews, (2) observation, (3) documentation study. The data analysis technique uses the analytical method using the Miles and Huberman Model which consists of three stages, namely: data reduction, data display, and drawing conclusions or verification. The results of this research are the Implementation of the Madrasah Working Group Program in Utilizing Information Technology to Support Great Madrasahs, Dignified Madrasas at Prabumulih Aliyah Negeri 1 Madrasah priority program, namely; First, vocation, namely improving infrastructure and student apprenticeships in the industrial world. Second, mastery of science, technology, engineering, and mathematics (STEM). Third, increasing Information-Technology literacy. Fourth, mastery of foreign languages, especially Arabic and English. And Fourth, to make it happen, socialization, program preparation, program implementation and evaluation are needed.
Strategi Pemasaran Jasa Pendidikan Islam Nikita Lusitania; Ahmad Zainuri; Nazarudin Nazarudin
Journal on Education Vol 6 No 2 (2024): Journal on Education: Volume 6 Nomor 2 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The paradigm in viewing education is gradually shifting. Initially, education was perceived and examined from a social aspect, but now society views education more as a corporate entity. The evolution of time requires Islamic educational institutions to prepare strategies, especially in terms of marketing their educational services. This article utilizes a literature review method, gathering relevant literature based on the topic discussed. It presents various strategies proposed by experts, ranging from Distinctive Competence, Advantage Competence, Focus, Communication, and Innovation, which are worth applying to sustain Islamic educational institutions. However, the foundation remains that marketing strategies for Islamic educational services must align with Islamic values and ethics, serve good educational purposes, uphold honesty, integrity, and educational quality as primary focuses. The existence of these strategies also faces impediments in implementation. The obstacles in marketing educational services are mostly temporary and stem from indications such as intense competition among existing schools, lack of innovation, insufficient management alignment, and frequently changing bureaucracy and regulations. This context necessitates prevention, where several forms of strategies can indicate a path leading to higher student interest, such as establishing clear and consistent regulations, enhancing educational quality, and continuous evaluation processes. With these preventive strategies and solutions, it is hoped that Islamic educational institutions will be better equipped in marketing their educational services
Co-Authors Ahmad Zainuri Andi Kurniawan Iriadi Iriadi Irlan Fery Irlan Fery Jumanah Jumanah Kris Setyaningsih Lesi Hertati Lesi Hertati Masagus Zahidal Hakim Masayu Nadya Ardelya Kesumah Megawati Megawati Mulyadi Eko Purnomo Nikita Lusitania Nirmalasanti Anindya Pramesi Nyayu Khodijah Otniel Safkaur Prasetyo Budi Utomo Romadhon Assagaf Rr. Rina Antasari Saputra, Ade Akhmad Vera Wulandari Zainal Abidin Zainal Berlian