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Mardatillah Mardatillah
Departemen Gizi Kesehatan Masyarakat Fakultas Kesehatan Masyarakat Universitas Indonesia
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Analysis Impementation of PSAK 101 Presentation of Financial Statements of Financial Statements in Sharia at BMT Ummat Mandiri Balikpapan Julianti, Utamy; Mardatillah, Mardatillah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i2.687

Abstract

Nowdays, BMT not just finance entitas but growing as shariah finance entitas. Its mean BMT have more power to growing. Aspecially implementation accounting standars in sharia. In fact not many finance sharia institution using a PSAK. The purpose of this study was to determine wheater accounting standars play a role in the management of the financial statements BMT Ummat Mandiri Balikpapan.The study used a qualitative descriptive research. For data collection is done by techiques of documentation and interview techniques. The data used is BMT Ummat Mandiri Fincancial Statement consisting of balance sheet, income statement and cash flow statement with the 2011-2013. This study uses two variables consisting of PSAK 101 independent variables and the dependent variable is the financial statements. This study was done by analyzing the financial statements of the BMT Ummat Mandiri whether in accordance with PSAK 101 or not.The result of this study show the presentation of financial statements BMT Ummat Mandiri complete the take because it does not present all the components of the financial statements are in PSAK 101, but for the presentation of the balance sheet, income statement and cash flow statement presented in accordance with PSAK 101. Method of recording recognition of the financial statement have been prepared on BMT Ummat Mandiri accrual basic, for the calculation of income available for the result are presented using the cash basis.Keyword : BMT Ummat Mandiri, Implemetation PSAK 101, finance shariah
Analysis Impementation of PSAK 101 Presentation of Financial Statements of Financial Statements in Sharia at BMT Ummat Mandiri Balikpapan Julianti, Utamy; Mardatillah, Mardatillah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 19 No 2 (2019)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v19i2.687

Abstract

Nowdays, BMT not just finance entitas but growing as shariah finance entitas. Its mean BMT have more power to growing. Aspecially implementation accounting standars in sharia. In fact not many finance sharia institution using a PSAK. The purpose of this study was to determine wheater accounting standars play a role in the management of the financial statements BMT Ummat Mandiri Balikpapan.The study used a qualitative descriptive research. For data collection is done by techiques of documentation and interview techniques. The data used is BMT Ummat Mandiri Fincancial Statement consisting of balance sheet, income statement and cash flow statement with the 2011-2013. This study uses two variables consisting of PSAK 101 independent variables and the dependent variable is the financial statements. This study was done by analyzing the financial statements of the BMT Ummat Mandiri whether in accordance with PSAK 101 or not.The result of this study show the presentation of financial statements BMT Ummat Mandiri complete the take because it does not present all the components of the financial statements are in PSAK 101, but for the presentation of the balance sheet, income statement and cash flow statement presented in accordance with PSAK 101. Method of recording recognition of the financial statement have been prepared on BMT Ummat Mandiri accrual basic, for the calculation of income available for the result are presented using the cash basis.Keyword : BMT Ummat Mandiri, Implemetation PSAK 101, finance shariah
The role of academic advisors in assisting sociology students Faculty of Social and Political Sciences, University of Riau Hidir, Achmad; Gea, Yusuf Krisman; Rusmawati, Puput; Fajri, Azzahra Handhika G.; Vitamagistra, Siti Wahyu; Mardatillah, Mardatillah
Priviet Social Sciences Journal Vol. 5 No. 10 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i10.631

Abstract

This study aims to analyze the role and interpretation of Sociology students at the Faculty of Social and Political Sciences (FISIP) of Riau University regarding the role of academic advisors (PA). Paradigmatically, Parsons' structural functionalism theory is often identified with a quantitative approach. However, this study consciously employs Parsons' Role Theory as the theoretical framework for qualitative research, as it focuses on the concepts of “role” and “role expectations,” which are relevant for an in-depth exploration from the students' perspective. The method used is a qualitative approach with a descriptive case study design. Primary data were collected through semi-structured in-depth interviews with 2023 sociology students selected purposively. Data analysis used Miles and Huberman's interactive model, which includes data reduction, data presentation, and conclusion-drawing. The results show that students have diverse interpretations of the role of PA lecturers, which are often adapted to their personal needs and experiences.  The main findings reveal a gap between students' role expectations and the role performance they perceive from academic advisors. This study concludes that the implementation of the academic advising system at the Faculty of Social and Political Sciences, University of Riau, has not been fully effective in meeting students' expectations, and further evaluation is needed to bridge this gap between the two.
Sekolah Dasar Pintu Masuk Perbaikan Pengetahuan, Sikap, dan Perilaku Gizi Seimbang Masyarakat Achadi, Endang; Pujonarti, Siti A.; Sudiarti, Trini; Rahmawati, Rahmawati; Kusharisupeni, Kusharisupeni; Mardatillah, Mardatillah; Putra, Wahyu K. Y.
Kesmas Vol. 5, No. 1
Publisher : UI Scholars Hub

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

Abstract

Indonesia masih menghadapi tantangan besar dalam bidang gizi, yaitu gizi kurang dan gizi lebih. Makanan jadi “tidak sehat” yang melimpahnya dikemas secara sangat menarik, ditambah dengan pengertian salah tentang “4 Sehat 5 Sempurna” sebagai Gizi Seimbang memberikan kontribusi tidak kecil terhadap masalah gizi di Indonesia. Penelitian ini bertujuan untuk mengetahui apakah pendekatan KIE (Komunikasi, Edukasi dan Informasi) di sekolah dapat merubah Pengetahuan, Sikap dan Praktek (PSP) anak sekolah tentang Gizi Seimbang. Penelitian ini dilakukan di dua Sekolah Dasar Negeri (SDN) di Kota Depok, melibatkan 132 anak kelas 4 dan 5. Desain penelitian adalah before and after, dengan metoda pengumpulan data secara kualitatif dan kuantitatif. Sebagian besar siswa dan ibunya ternyata mempunyai pendapat bahwa gizi seimbang sama dengan “4 Sehat 5 Sempurna”. Pengertian ini didapat murid dari apa yang diajarkan gurunya, sedangkan guru bersumber dari Buku Ajar Ilmu Pengetahuan Alam. Intervensi KIE telah meningkatkan pengetahuan dan sikap, serta sebagian praktek murid dan orang tua. Disimpulkan bahwa pendekatan KIE mempunyai potensi yang baik untuk merubah PSP anak sekolah. Disarankan agar buku ajar guru disesuaikan sehingga materi yang disampaikan kepada murid sekolah berisi pesan yang tepat. Indonesia is still being challenged by nutritional problems, both under and over nutrition. The availability of various “unhealthy” food with attractive packaging combined with misconception of balance diet as “4 Sehat 5 Sempurna”, might contribute to the situation. This study aims at evaluating the effectiveness of IEC strategy in changing the Knowledge, Attitude and Practice regarding balance diet among elementary school communities. The study design is a before and after, located at two public schools in Depok, with 132 students grade 4 and 5 and their mother. Qualitative approach as well as baseline and endline surveys were used. Most students and their parents considered that balance diet is “4 Sehat 5 Sempurna”. This knowledge was originated from their teachers’ teaching and media. The teachers’ knowledge was based on the school reference book. The intervention has improved students main knowledge and attitude. While some practices have improved there are others that still need to be improved. It is concluded that IEC intervention is potential to change the KAP of the students. Teachers need to be supported by correct reference book to be in line with what they are teaching.
Co-Authors Achmad Hidir Adella Ulyandana Jayatri Ahmad Syahid Al-Umarajati, Rasikhah Andi Anirah Andri Irawan Baharuddin Paloloang Bakri Bakri Chen, Brenda Dessy Abdullah Dwi, Zulfani Endang Achadi Entis Sutisna Fadhilah, Nabilah Fajri, Azzahra Handhika G. Gea, Yusuf Krisman Ika Umratul Asni Aminy Irianto, Jusuf Julianti, Utamy Kusharisupeni Kusharisupeni Marianah, Dina Marihi, Laode Mariyanta, Antun Muhayati, Yuni Nur Aini Oktaviani Adhi Suciptaningsih Pebrianti, Lia Rahmalita, Zea Rahmatun Inayah Rahmawati, Rahmawati Rana, Deno Rania, Khansa Putri Riki Nova Rusmawati, Puput Rustina Rustina Sari, Yuni Eka Sava, Yunita Siti A. Pujonarti Syamsuddin Syamsuddin Trini Sudiarti Valyanto, Meriel Khansa Vitamagistra, Siti Wahyu Wahyu K. Y. Putra Winda Winda Yendra Zuhair, Muhammad Arianda Fairuz