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All Journal Sakina: Journal of Family Studies Borobudur Journal on Legal Services
Saraswati, Athirah
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Laporan Keuangan Sederhana pada BUMDes Kalisongo Sejahtera Sebagai Bentuk Kepatuhan Hukum Solikhah, Miratus; Kusuma, Sheila; Purwandani, Eranikan Rahma; Saraswati, Athirah; Nisaa', Novia An; Fariz, Muhammad; Listiani, Maezatul
Borobudur Journal on Legal Services Vol 4 No 1 (2023): Vol 4 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bjls.v4i1.8685

Abstract

Program pengabdian masyarakat bertujuan untuk memberikan suatu pemahaman tentang pelaporan keuangan pada pengurus BUMDes. Pelaksanaan program ini ditujukan kepada staf kepengurusan BUMDes Desa Kalisongo, Kecamatan Dau, Kabupaten Malang, Jawa Timur. Pada metode ini menggunakan pelatihan dan diskusi. Hasil dari kegiatan tersebut pengurus BUMDes dapat memahami cara penyusunan laporan keuangan dan perbedaan akun-akun dengan baik dan benar. Dari yang sebelumnya pengurus BUMDes hanya melakukan pencatatan pada saat kas masuk dan kas keluar saja, serta tidak melakukan klasifikasi terhadap transaksi yang terjadi, sehingga pada pelaporan keuangan tidak dapat memberikan suatu informasi keuangan yang sesuai dan akurat. Menjadi memiliki pemahaman yang mendasar tentang Akuntansi dan dapat diterapkan pada transaksi sesuai pencatatan sehingga dapat menyajikan laporan keuangan BUMDes yang lebih rapi sehingga dapat memberikan suatu informasi yang baik.
Custody (Hadhanah) Regulations in Indonesia and Malaysia: A Developmental Psychology Perspective on Child Welfare Saraswati, Athirah
Sakina: Journal of Family Studies Vol 8 No 4 (2024): Sakina: Journal of Family Studies
Publisher : Islamic Family Law Study Program, Sharia Faculty, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jfs.v8i4.11798

Abstract

Custody (Hadhanah) holds great importance, as it is a process that shapes a child's character throughout life. The establishment of the age of discernment (mumayyiz) in Indonesia is stipulated in the Compilation of Islamic Law, while in the state of Selangor, it is defined in the Selangor Islamic Family Law Enactment 2003. One implication of setting the mumayyiz age is that it allows a child to choose to live with one of the parents in the event of a divorce. This study is a type of normative legal research employing a comparative law approach. The legal materials used include primary, secondary, and tertiary sources. Data collection techniques are conducted through a literature review of both print and digital sources, using descriptive analysis and inductive reasoning. The results of this study indicate that the age of discernment, according to the Compilation of Islamic Law, is 12 years, while the Selangor Islamic Family Law Enactment 2003 sets it at 7 years for boys and 9 years for girls. The similarities between these two regulations lie in the division of custody (hadhanah) rights, maintenance obligations, post-maternal care, a child's right to choose, and social conditions. The differences, however, involve the strength of legal basis, the determination of the age of discernment, requirements for the caregiver, safeguarding of a child's assets, and the transfer of custody (hadhanah) rights. Developmental psychology suggests that the ideal age for children to make such a choice, within the range of 7 to 12 years, begins at 12 years, as their cognitive and social development at this age is considered sufficient to make a sound decision.
Co-Authors Kusuma, Sheila Listiani, Maezatul Muhammad Fariz Nisaa', Novia An Purwandani, Eranikan Rahma Solikhah, Miratus