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PRAKTIK KERJA SAMA BISNIS AYAM POTONG PERSPEKTIF EKONOMI SYARIAH DI KECAMATAN JEKAN RAYA Sukmana, Enriko Tedja; Mandalika, Sri
AL-QARDH Vol 2, No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Palangka Raya

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The purpose of this research was to answer these problems. Based on the above issues, this type of research in this thesis was using qualitative research with descriptive approach. Data collection techniques in this research were interview, observation and documentation. The result of this research, namely: (1) cooperation practice of meat-producing chicken was done by the supplier (capital contribution) and managers (capital contributions and skill) with the provisions of the results namely: IDR 1,200 per kilograms (stuck). (2) the cooperation practice of meat-producing chicken business in Jekan Raya District was incompatible with Musharaka contract because the the result obtained before acquiring the real advantage and the disadvantages were not divided according to the capital portions of both parties.

Improving Community Understanding Through Socialization, Literature and Education of Sharia Banking in the City of Palangkaraya, Central Kalimantan Achmad, Aditya; Sadikin, Ali; Sukmana, Enriko Tedja; Misra, Isra; Adlina, Fadiah; Hasnita; Iqbal, Muhammad; Safitri, Nadia; Aldianto, Asrofi
Amala Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): May 2022
Publisher : Faculty of Economics and Islamic Business State Islamic University of Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/amala.v1i1.9

Community service focuses on the lack of public knowledge of Islamic banking in Indonesia so that socialization, literacy, and education activities are needed for Micro, Small, and Medium Enterprises (UMKM). The expected goal is none other than to increase UMKM related to Islamic banking, both systems, products, and mechanisms so that it has an impact on public interest in using Islamic banking services in Central Kalimantan. The UMKM involved in the service activities are UMKM in Kereng Bangkirai Village as many as 55 UMKM and 5 employees of Bank Syariah Indonesia Palangka Raya Branch. The method used in this service is Community Based Articipatory Research where the service is carried out by involving stakeholders with Focus Group Discussion (FGD) activities. The results of the service show that by carrying out community-based service activities and involving stakeholders, especially banking, the public's understanding of Islamic banking is increasing. These activities also have an impact on the community, especially UMKM, to use Islamic banking services.

Akuntabilitas Pengelolaan Keuangan Masjid Mengacu pada PSAK 45 Sukmana, Enriko Tedja; Hafizi, Muhammad Riza; Iyah
Jurnal Akuntansi Inovatif Vol 2 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v2i1.28

Latar Belakang: Masjid adalah organisasi nirlaba yang bertujuan untuk melayani masyarakat dan mencapai tujuan keuangan. Salah satu cara untuk mencapai pengelolaan keuangan yang baik adalah dengan akuntabel. Hal ini dapat dicapai dengan menerapkan praktik akuntansi yang sesuai dengan PSAK No. 45. Namun sebagian besar masjid masih menghasilkan laporan keuangan dalam dua jalur yang tidak sesuai dengan PSAK No. 45. Tujuan: Penelitian ini bertujuan untuk mengetahui secara empiris praktik akuntansi di Masjid Raya Darussalam berdasarkan PSAK No. 45. Metode Penelitian: Jenis penelitian bersifat kualitatif. Subjek penelitian adalah pengelola Masjid Raya Darussalam yang melakukan pencatatan laporan keuangan. Penelitian dilakukan dengn observasi, wawancara dan dokumentasi. Sedangkan, dvalidasi data dilakukan dengan uji reliabilitas triangulasi sumber dan uji keterpercayaan. Hasil Penelitian: Masjid Raya Darussalam telah menerapkan praktik akuntansi berkaitan dengan penggunaan sumber daya publik. Manajemen memahami pentingnya pelaporan keuangan dan pencatatan laporan keuangan dalam konteks lembaga keagamaan, namun pencatatan laporan keuangan belum sesuai dengan PSAK No. 45 dan pengurus masjid belum memahami proses pembuatan laporan keuangan. Keaslian/Kebaruan Penelitian: Penelitian ini memberikan kontribusi terhadap perkembangan akuntansi di sektor publik, khususnya di sektor nirlaba.

PERAN PEMERINTAH TERHADAP LANJUT USIA PADA PANTI SOSIAL TRESNA WERDHA SINTA RANGKANG DI KOTA PALANGKA RAYA Rahmaniar, Rahmaniar; Sukmana, Enriko Tedja; wulandari, Sri
AL-QARDH Vol 1 No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Elderly was someone who was at the age of 60 years and older with conditions of reduced function of the health, social and economic.The condition was often the elderly had problems in terms of neglected or abandoned by families and communities. Overcoming the problems of the elderly in neglected or abandoned, the government has been providing social welfare institution of Tresna Werdha Sinta Rangkang for the elderly. Social welfare institution was a residence for the elderly who did not had a place to stay with the purpose of empowering the neglected elderly and abandoned. However, such observations can be in social welfare institution have a policy that only receives elderly healthy and independent. In fact, that should be more in need were elderly who were not in these circumstances in order to be empowered in this social institution.Then, with the issue of this study discusses the role of government to the elderly at social welfare institution of tresna Werdha Sinta rangkang in the city of Palangkaraya. The formulation of the problem, namely: (1) What is the role of government on the economy of the elderly in the city of Palangkaraya. (2) How is the role of government to the elderly in Social Welfare Institution Tresna Werdha Sinta rangkang.This study, a field research using qualitative descriptive approach.The object of this study is the role of government in the city of Palangka Raya and the research subject is the section head elderly Provincial and head of the Social Welfare Institution of Tresna Werdha Sinta Rangkang in the city of Palangkaraya. Methods of data collection by observation, interview and documentation.

PRAKTIK KERJA SAMA BISNIS AYAM POTONG PERSPEKTIF EKONOMI SYARIAH DI KECAMATAN JEKAN RAYA Sukmana, Enriko Tedja; Mandalika, Sri
AL-QARDH Vol 2 No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

The purpose of this research was to answer these problems. Based on the above issues, this type of research in this thesis was using qualitative research with descriptive approach. Data collection techniques in this research were interview, observation and documentation. The result of this research, namely: (1) cooperation practice of meat-producing chicken was done by the supplier (capital contribution) and managers (capital contributions and skill) with the provisions of the results namely: IDR 1,200 per kilograms (stuck). (2) the cooperation practice of meat-producing chicken business in Jekan Raya District was incompatible with Musharaka contract because the the result obtained before acquiring the real advantage and the disadvantages were not divided according to the capital portions of both parties.

Performance Management of The Regional Inflation Control Team Central Kalimantan Province In Inflation Control Sembiring, Rilyane Suzan Rasita; Zulkarnain, Iskandar; Dapi, Moh. Djufri; Sukmana, Enriko Tedja
AL-QARDH Vol 7 No 1 (2022): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Inflation control necessitates inter-institutional collaboration and coordination, particularly between Bank Indonesia and the government. To continue to increase cooperation, the Government and Bank Indonesia formed an Inflation Monitoring and Control Team (TPI) at the central level in 2005, followed by the establishment of a Regional Inflation Control Team (TPID) in 2008. It is vital to take strategic efforts to control and suppress inflation by forming the Central Kalimantan Regional Inflation Control Team with the collaboration of regional agencies (TPID). The goal of this article is to identify the performance management strategies used by TPID in Central Kalimantan to keep inflation under control. This study employs a qualitative descriptive method and is conducted in the field. The secretaries and members of the TPID in Central Kalimantan were the subjects of this investigation. The research data was gathered through observation, interviewing, and recording techniques, which were then validated through source triangulation and analyzed through simplification, presentation, and conclusion stages. The findings of this study show that TPID's administration of inflation control efforts in Central Kalimantan complies with Governor Regulation No. 10 of 2015's inflation control guidelines. Because the inflation control procedure carried out by the Central Kalimantan TPID is in accordance with the planning, organizing, executing, and regulating functions, the Central Kalimantan TPID indirectly performs a management function. The Central Kalimantan TPID's inflation control management was highly effective. The Central Kalimantan TPID's inflation control administration was fairly effective in keeping inflation in Central Kalimantan and Palangkaraya generally regulated and constant.

TRANSFORMATION OF SHARIA FINANCIAL INSTITUTIONS THE CASE OF ACEH: POLITICS, STRATEGY AND IMPLEMENTATION Kurniawan, Rahmad; Sukmana, Enriko Tedja; Dakhoir, Ahmad
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 2 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i2.7533

Aceh Special Region Government Authority which carried out mass transformation of conventional financial institutions in Aceh. Based on Aceh Qanun Number 11 of 2018 concerning Sharia Financial Institutions, conventional financial institutions are given 3 years from 2019-2022 to transform conventional financial institutions into Islamic financial institutions. The results of empirical-normative research, data sourced from interviews and observations, and sourced from normative data, namely Qanun Aceh Number 11 of 2018 concerning Sharia Financial Institutions. The approach used is legislation, case study approach, and conceptual approach. This research states that the transformation of financial institutions stems from the philosophy of culture and community life that adheres to the Quran and Sunnah. This philosophy is realized through strengthening legal politics in the form of Aceh Qanun Number 8 of 2014 and Aceh Qanun Number 11 of 2018.

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