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All Journal Jurnal Ilmiah Ranggagading (JIR) Jurnal Hukum Adigama Al-Muaddib : Jurnal Kajian Ilmu Kependidikan Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Journal of Economics Education
Mia Sumiati
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Evaluasi Pengakuan Pendapatan Premi dalam Kaitannya dengan Penyajian Laporan Laba Rugi secara Syariah Studi Kasus pada PT. Takaful Indonesia - Divisi Asuransi Takaful Keluarga Budianto, Enjang Tachyan; Sumiati, Mia
Jurnal Ilmiah Ranggagading (JIR) Vol 9, No 1 (2009): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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

Abstract

Takaful Insurance is an insurance based on syariah of Islam. Takaful Insurance forms risk classified arrangement meeting needs. In carrying out its activities, PT Asuransi Takaful Keluarga operates on profit sharing concepts (mudharabah). The accounting policy is arranged based on syariah of Islam policy where premium revenue has influence towards presentation of balance. Therefore, if there is fault in implementing premium revenue recognition, it will result in profit and loss account (presentation of balance) yielded is not accurate and it will issue misinformation to information users. The goal of this research is to evaluate premium revenue recognition in accordance with presentation of balance. The result of this research shows that PT Asuransi Takaful Keluarga has recognized premium revenue in accordance with the instruction of National Syariah Bord No. 19, 2001. Finance account of PT. Takaful has been audited by KAP (Kantor Akuntan Publik or Public Accountant Firms) Mulyamin Sensi Suryanto with proper opinion without making an exception (unqualified opinion). Keywords : Premium Revenue Recognition; Presentation of Balance
KEABSAHAN HIBAH TANAH UNTUK KEPASTIAN HUKUM (Studi Putusan Mahkamah Agung Nomor 652 K/Ag/2019) Mia Sumiati; Endang Pandamdari
Jurnal Hukum Adigama Vol 3, No 2 (2020): Jurnal Hukum Adigama
Publisher : Fakultas Hukum Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/adigama.v3i2.10610

Abstract

The problem on this case is that a land heirs that stole the portion of the other heirs by forging to take the land deeds that belongs to their other relatives to be named as one of the heirs, Marwan Efendi, based on the Grant Deeds that is made in front of PPAT Ida Kesuma and then its ownership to be transferred to Marwan Efendi, without the Plaintiff I,II, and III knowing, and the Defendant VII never signed that sale & purchase deeds, so in this case Marwan Efendi and PPAT Ida Kesuma had committed document falsification and signature to transfer the land rights through the Grant Deeds that’s inside (Study Towards Supreme Court Decision Number 652 K/ag/2019). Writer had done research on the case using Normative Legal Research Methods. Research data shows that there is an alliance between Marwan Efendi and PPAT Ida Kesuma whereas Meydalena (Defendant VII) never signed the SPD (Sale & Purchasing Deeds) between him/her and Marwan Efendi then has been cleared that in his excuse that he already give money and cars to the each Plaintiffs that is the heirs to the land, so in this case clearly against rule stated in article 1670 of KUHPerdata. By looking at the case it is better for someone to check the origin of the land so that nobody would suffer from it.
PEMODELAN UML UNTUK SISTEM INFORMASI PERSEWAAN ALAT PESTA Mia Sumiati; Rahman Abdillah; Alqomari Cahyo
JURNAL FASILKOM (teknologi inFormASi dan ILmu KOMputer) Vol 11 No 2 (2021): Jurnal Fasilkom
Publisher : Fakultas Ilmu Komputer, Unversitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.48 KB) | DOI: 10.37859/jf.v11i2.2673

Abstract

Perancangan perangkat lunak menggunakan pemodelan UML telah banyak digunakan dikalangan praktisi dan akademisi. Salah satu kelebihan dari penggunaan diagram UML adalah fleksibilitas dan dapat menggambarkan sistem perangkat lunak lebih rinci dan detail. Dalam artikel ini, penulis menggunakan metode SDLC yang dikenal sebagai tahapan proses pengembangan perangkat lunak . Adapun penulisan artikel ini bertujuan untuk memberikan kontribusi keilmuan yang berupa rekomendasi dalam hal perancangan sistem informasi alat pesta. Adapun metode penelitian yang digunakan dalam penelitian ini adalah studi lapangan, studi pustaka dan implementasi. Dalam kaitanya dengan implementasi, penulis menggunakan bahasa pemrograman Java dan menggunakan MySQL sebagai basis data. Adapun hasil yang didapat dari penulisan artikel ini adalah berupa pengembangan kualitas perangkat lunak, serta berupa rekomendasi diagram-diagram UML yang dapat digunakan oleh pihak-pihak pengembang perangkat lunak terkait usaha jasa persewaan.
ANALISIS PERANAN ORANG TUA DALAM PENINGKATAN MOTIVASI BELAJAR MAHASISWA Sumiati, Mia; Siltadisi, Ananda Rodiah; Maulini, Rista; Noriza, Noriza
Jurnal Pendidikan Ekonomi Vol 3 No 1 (2024): Mei
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jeec.v3i1.22608

Abstract

Motivasi belajar adalah komponen terpenting yang harus ada dalam diri mahasiswa, rendahnya motivasi belajar mahasiswa akan mempengaruhi hasil belajar mahasiswa. Penulisan ini memiliki tujuan untuk mengetahui seberapa berpengaruh peran orang tua dalam peningkatan motivasi belajar mahasiswa di perkuliahan. Dalam penulisan ini metode yang digunakan adalah kajian literatur , dalam penulisan ini literatur yang dikaji membahas motivasi belajar dan peran orang tua. Hasil penulisan ini menunjukkan bahwa terdapat beberapa komponen motivasi belajar mahasiswa yang perlu diperhatikan oleh orang tua, orang tua sebagai motivator, fasilitator dan pembimbing memiliki dampak positif dalam upaya meningkatkan motivasi belajar mahasiswa. Oleh sebab itu diperlukan upaya yang maksimal agar mahasiswa memiliki motivasi belajar yang tinggi dan juga meningkatkan peranan orang tua sebagai pendidik dalam keluarga.
ANALISIS STRATEGI BADAN USAHA MILIK DESA (BUMDES) MUKTI TAMA DALAM PEMBERDAYAAN EKONOMI MASYARAKAT DESA LAMBUR II KECAMATAN MUARA SABAK TIMUR Mia Sumiati; Refnida; Hidayatul Arief
AL-MUADDIB: Jurnal Kajian Ilmu Kependidikan Vol. 7 No. 4 (2025): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/muaddib.v7i4.2219

Abstract

  Village-Owned Enterprises (BUMDes) play a strategic role in community economic empowerment through local potential management. This study aims to analyze the strategies implemented by BUMDes Mukti Tama in empowering the economy of Lambur II Village community, identify supporting and hindering factors, and formulate optimization steps. The research method uses a qualitative approach with case study, involving 4 informants selected through purposive sampling and snowball sampling techniques. Data collection techniques include non-participant observation, semi-structured interviews, and documentation. Data analysis uses the Miles and Huberman model with data source triangulation and member checking for validity. The results show that BUMDes Mukti Tama implements four main strategies: local potential-based through palm oil plantation management and palm oil trading, business diversification with tent rental and people's market, partnership with village government, and participatory approach to the community. Supporting factors include village government support, active participation of some community members, and adequate business facilities. Hindering factors include uneven community involvement, lack of effective socialization, and minimal youth involvement. Recommended optimization steps are strengthening communication with the community, conducting continuous program evaluation, and providing capacity development training. This research contributes to developing more effective and sustainable BUMDes strategies.
Co-Authors Alqomari Cahyo Endang Pandamdari Enjang Tachyan Budianto Hidayatul Arief Maulini, Rista Noriza, Noriza Rahman Abdillah Refnida Siltadisi, Ananda Rodiah