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All Journal Jurnal Justiciabelen DedikasiMU: Journal of Community Service
Iwan Sandi Pangarso
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Religion Humanities Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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PENERAPAN DAN PELAPORAN ANGGARAN BULANAN ORGANISASI NIRLABA (LEMBAGA MASJID DESA WOTANSARI - BALONGPANGGANG) Iwan Sandi Pangarso; Anita Perdana Perdana; Aris Ganjarwati; Elvira Try Oktaviani
DedikasiMU : Journal of Community Service Vol 2 No 1 (2020): DedikasiMU (Journal of Community Service)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v2i1.1199

Abstract

Dusun Wotansari terletak di desa Wotansari, Kecamatan Balongpanggang, kabupaten Gresik. Mayoritas mata pencaharian masyarakat desa Wotansari adalah sebagai petani dan penjahit, Lembaga Masjid merupakan salah satu bentuk organisasi nirlaba dalam bidang keagamaan, sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 tahun 2011 tentang Organisasi nirlaba, bahwa organisasi nirlaba juga harus dan berhak untuk membuat laporan keuangan dan melaporkan kepada para pemakai laporan keuangan. Untuk itu lembaga masjid harus dan berhak untuk membuat laporan keuangan yang akuntabilitas dan melaporkan kepada pemakai laporan keuangan lembaga masjid. Akuntansi merupakan suatu kegiatan yang dilakukan untuk menghasilkan suatu sistem informasi berupa laporan keuangan yang dibutuhkan oleh berbagai pihak baik pihak internal maupun pihak eksternal organisasi. Kegiatan yang dilakukan dalam proses akuntansi meliputi pencatatan, penggolongan, peringkasan, pelaporan dan penganalisisan data keuangan dari suatu organisasi. Dengan demikian, lembaga masjid memerlukan akuntansi sebagai alat bantu dalam pengelolaan, perencanaan dan pengawasan keuangan dengan berpedoman pada PSAK 45 tahun 2011 tentang Standar Pelaporan keuangan Organisasi Nirlaba yang ditetapkan oleh Ikatan Akuntan Indonesia (IAI) sehingga laporan keuangan yang dihasilkan oleh lembaga masjid dapat dipercaya dan transparan dalam pelaporannya.
MEMPERKUAT KEWENANGAN PENGAWASAN KOMISI YUDISIAL MELALUI POLITIK HUKUM KEKUASAAN KEHAKIMAN Iwan Sandi Pangarso
Jurnal Justiciabelen Vol 1 No 2 (2018)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.042 KB) | DOI: 10.30587/justiciabelen.v1i2.855

Abstract

The authority of the Judicial Commission as an external supervisory body designed in the 1945 Constitution does not provide a constitutional basis that is ideal enough to play a role in the performance and behavior of judges. This was strengthened after the issuance of the Constitutional Court Decision No. 005 / PUU-VI / 2006 which states that it is unconstitutional and does not have the legal force to bind norms concerning supervision of constitutional judges because they are considered to cause legal uncertainty (rechtsonzekerheid). Based on these problems, this paper is intended to examine aspects of the authority that the KY has in a functional-constitutional manner. The authority of the Judicial Commission needs to be constitutionally strengthened through constitutional amendments so as not to be easily swayed by other legal products under it. In addition to the continued constitution amendment, it is necessary to provide executive authority to the KY through improving the law so that in exercising its authority effectively. This is intended so that the Judicial Commission can exercise its authority independently as long as it is based on constitutional law and has strong and binding legal force.
PENGARUH DAYA SAING PERUSAHAAN DAN FREE FLOW OF SKILL LABOUR DALAM ECONOMIC ANALYSIS OF LAW Iwan Sandi Pangarso
Jurnal Justiciabelen Vol 1 No 1 (2018)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.81 KB) | DOI: 10.30587/justiciabelen.v1i1.496

Abstract

With the ease with which the permission of Foreign Workers (TKA) to enter Indonesia is expected to have a positive influence both for individuals, companies and for the country. The ease of permitting foreign workers can also be a way for investors to invest in Indonesia where investments made will be very profitable for the country. With the ease of Foreign workers permits, it is expected to be a trigger for the people of Indonesia to continue to develop and advance so as not to be left behind by the Foreign Workers and be able to develop companies in Indonesia more advanced so as not to make alternative foreign workers for company development. In relation to the competitiveness of companies, selected foreign workers must be able to develop the company so that they are able to compete in the world economy. Thus Indonesian workers and workers must be able to work together in producing new alternatives that can be developed in Indonesia, with the same welfare so as not to trigger discrimination between the two parties concerned. The government here has a very important role in everything, especially in the welfare of its people, here is done by opening up employment opportunities and guaranteeing all the welfare of its people by paying attention to the existing work by increasing the nominal salary in order to improve welfare for all levels of society especially people who are in the lowest layer.
Co-Authors Anita Perdana Perdana Aris Ganjarwati Elvira Try Oktaviani