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Analytics

Rusmayani, Rusmayani; Qosim, Achmad; Kadir, Romadhon Azizi

Kitab kuning sebagai rujukan pembelajaran Pendidikan Agama Islam di Thailand Selatan umumnya menggunakan bahasa Arab dan Melayu yang di tulis dengan tulisan jawi. Hal ini bertolak belakang dengan bahasa yang digunakan mereka dalam kehidupan sehari-hari. Mereka setiap harinya berbahasa melayu yang berbeda dengan buku-buku agama yang dipelajari Bahasa melayu mereka telah sedikit tercampur dengan bahasa Thailand. Pada pendidikan formal dari jenjang sekolah dasar semua pelajaran akademik menggunakan bahasa resmi kerajaan Thailand disatu sisi mereka harus mempelajari buku agama yang berbahasa berbeda. Bahasa inilah yang menjadi kendala mereka dalam mempelajari kitab kuning. Adapun tujuan penelitian ini untuk mengetahui: 1) Upaya guru bahasa Arab dalam dalam menumbuhkan pemahaman isi kitab kuning bagi pelajar Ahmadi Wittaya Foundation School, 2) Faktor-faktor penyebab kurang fahamnya pelajar dalam mempelajari kitab kuning dan cara guru mengajar kitab kuning di Ahmadi Wittaya Foundation School. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan jenis penilitian yang digunakan yaitu jenis penelitian naturalistik. teknik pengumpulan data mengunakan tekknik Observasi, Wawancara dan Dokumentasi. Dalam teknik analisis data menggunakan Reduksi, Penyajian, serta penarikan kesimpulan. Hasil penelitian ini didapatkan bahwa 1) upaya yang dilakukan oleh guru bahasa Arab cukup maksimal, adapun metode yang digunakan, Tazwidul Mufrodat, Muthola’ah, Muhaddatsah dan Imla’ telah sesuai dengan kebutuhan dalam membelajarkan pelajar Ahmadi Wittaya Foundation School dalam membantu menumbuhkan pemahaman isi kitab kuning, 2). Penyebab kurang fahamnya Pelajar dalam mempelajari kitab kuning antara lain karena banyaknya bahasa yang dipelajari, kurangnya minat belajar padapelajar, kurangnya fasilitas media pembelajaran di sekolah, dan metode pembelajaran kitab kuning yang terlalu monoton. Cara guru  mengajar kitab kuning dengan menggunakan metode ceramah dan presentasi disetiap dan diakhir pembelajaran bab.

Sofha, Dewi; Utomo, St. Dwiarso

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

Siti Supeni, Sindi Eka Putri, Yusuf &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Penelitian ini bertujuan untuk mengetahui peranan antara pembelajaran PendidikanKewarganegaraan (PKn) dan kegiatan ekstrakurikuler Kerohanian Islam (ROHIS) terhadappembentukan karakter siswa MAN 1 Surakarta Tahun Ajaran 2017/2018 berbentukdeskriptif kualitatif, dengan strategi studi evaluasi dengan pemberian penilaian untukmenarik suatu kesimpulan yang dilakukan secara struktual kepada responden sebagaisumber informasi untuk keterangan peranan pendidikan kewarganegaraan (PKn) dankegiatan ekstrakurikuler kerohanian islam (rohis) terhadap pendidikan karakter siswaMAN 1 Surakarta Tahun Ajaran 2017/2018. Sumber data berupa data primer dan datasekunder. Subyek penelitian antara lain: Wakil Kepala Sekolah, Pembina Rohis, PengurusRohis dan siswa anggota rohis. Obyek penelitian, peranan pendidikan kewarganegaraandan kegiatan ekstrakurikuler kerohanian islam (rohis) terhadap pendidikan karakter.Teknik pengumpulan data: observasi, wawancara, dokumentasi. Keabsahan datamenggunakan trianggulasi metode. Teknik analisis data terdiri: reduksi data, penyajiandata dan penarikan kesimpulan.Hasil penelitian menunjukkan pembelajaran PKn yang dilaksanakan guru telahberjalan dengan baik, siswa mampu memahami dan mengamalkannya, siswa bisamenghargari orang lain, bisa bertoleransi dengan sesamanya, berkata jujur, bersikap sopandengan orang lain. Kegiatan Rohis telah memberikan peran yang sangat berarti dalampembentukan karakter siswa, program-program yang direncanakan telah dijalankan denganbaik, sehingga siswa bisa terbiasa melakukan kegiatan yang bersifat positif, seperti halnyamelakukan sholat dhuha, menjalankan sholat wajib tepat waktu, melakukan bakti sosial,berperilaku sopan, dan berperilaku disiplin.Kata Kunci : Pembelajaran PKn, Kegiatan Rohis, Pembentukan Karakter

moh muthohir; Laksamana Rajendra Haidar; Husamuddin Islami

Jurnal Elektronika dan Komputer 2018 STEKOM PRESS

The purpose of this research is to produce tangible results in providing comfort or convenience in turning on or off the night life at home everyday, especially for people who forget to turn off the lights. The method used in making microcontroller-based home lighting control using an android smartphone is. This research method consists of several stages, analysis methods, design methods, implementation testing methods, and maintenance. The results achieved are improving the aspects of comfort and convenience for agencies, where this series of tools works after bluetooth devices are available on android smartphones. connected to a bluetooth module which is connected to the Arduino microcontroller. Basically, the principle of using this tool is that users must be able to operate a smartphone based on the Android operating system. The conclusion of this research is that the Arduino-based light control device using bluetooth can fulfill its function to control the lights properly and the device is designed to be minimalist and safety so it is safe to use.

Aini, Nur; Susilowati, Yeye; Indarti, Kentris; Age, Ratna Fauziyyah

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

Mansur, Ely

Sistem ekonomi konvensional saat ini telah mengakar kuat pada masyarakat Indonesia. seluruh tingkah laku ekonomi selalu dijiwai oleh pemikiran-pemikiran konvensional, yaitu praktik ribawi yang telah memasukan jurang kehancuran ekonomi di semua negara di dunia. Krisis ekonomi dunia berkepanjangan, seperti subprime mortgage di Amerika Serikat, Krisis ekonomi di Jepang, Yunani. Hanya satu sistem ekonomi yang mampu bertahan dari deraan krisis berkepanjangan itu, yaitu sistem ekonomi Islam atau syariah. Oleh karena itu, pengembangan ekonomi Islam harus terus digelorakan menggunakan cara-cara yang lebih strategis untuk  merubah praktik-praktik riba yang kasat mata menjanjikan tetapi mengalungkan kehancuran itu. Salah satu bentuk pengembangannya adalah dengan memodifikasi conten (isi) materi mata pelajaran IPS/Ekonomi dengan menyisipkan ekonomi Islam ketika  proses belajar mengajar di madrasah pada kurikulum 2013. Paradigma landasan fiosofis kurikulum 2013 sangat mendukung proses tersebut, intinya:konten pendidikan dari kehidupan bangsa masa kini memberi landasan bagi pendidikan untuk selalu terkait dengan kehidupan masyarakat dalam berbagai aspek kehidupan kemampuan berpartisipasi dalam membangun kehidupan bangsa yang lebih baik, dan memposisikan pendidikan yang tidak terlepas dari lingkungan sosial, budaya dan alam. Pendidikan ekonomi Islam seharusnya menjadi trend mark pada mata pelajaran IPS/Ekonomi, apalagi dalam praktik berekonominya. Praktik ekonomi Islam mengatur kegiatannya untuk selalu mengedepankan sifat saling menguntungkan, kejujuran, dan saling menolong satu sama lain serta menjauhkan sifat dzolim atau merugikan pihak tertentu dalam berbisnis karena muaranya adalah kemaslahatan masyarakat umum. Ekonomi Islam bukan hanya sekedar ilmu pengetahuan pasti yang terjebak hanya dalam hal analisis antar variabel-variabel ekonomi belaka, akan tetapi merupakan way of life akan ketetapan pasti batasan-batasan yang tidak boleh dilakukan dalam bertindak ekonomi manusia. Memperkenalkan dengan menyisipkan ekonomi Islam kepada siswa/siswi pendidikan dasar dan menengah di madrasah adalah sebuah keharusan yang sudah tidak dapat ditawar lagi sebagai bagian integral pengejawentahan kurikulum nasional terhadap KI 1 yaitu karakter spiritual. Dengan demikian ekonomi Islam tidak hanya di kenal oleh siswa madrasah yang telah menempuh studi di perguruan tinggi Islam saja, yakni STAIN, IAIN, dan UIN. Selain itu, karakter ekonomi Islam harus sudah terbentuk sejak dini yaitu sejak dibangku sekolah dasar atau menengah baik di jenjang Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTs), maupin Madrasah Aliyah (MA).

Istiqomah, Istiqomah

The role of teachers in Islam is very important. So the teacher is also called ustadz because it has a high commitment in carrying out its duties so that the quality of the work process can lead to the attitude of the continuous development of students. Besides, teachers are also referred to as mualim. He as a life sources in charge of transferring science both theoretical and practical. Teachers can also be referred to as murabbiy who prepare his students as creatures, because of the creativity that, he will be able to prepare himself well, so that the results of his creation does not cause damage to himself, others, and the environment. Also, the teacher as a murshid, he must be a role model, as a role model must certainly place himself properly and full. As a model the teacher can set an example for his or her students. In many ways the teacher is also placed in a position as mudarris, who acts as a dispenser of science and eraser of ignorance. In this perspective the teacher's sensitivity must always grow when he sees the reality of his students as it is with different kinds of differences. But from the fact it is realized also, that all students are believed to have the potential of each, so the teacher must be able to develop each potential that existed in the student. The last teacher as muaddib, this very important task a teacher is required to prepare children to be educated to be responsible people, so the quality of human civilization the better in the future. Because of the important role of teachers in Islam, the integral qualifications of the teaching profession can not be ignored either qualitatively or quantitatively so that the challenges of the times are always well answered.   Peran guru dalam Islam adalah sangat penting. Atas dasar itu setiap guru perlu berbekal kompetensi dengan imaji kreativitas. Sehingga guru juga disebut seorang serbabisa, multitalent. Wajar kemudian mendapat berbagai julukan, seperti disebut sebagai ustadz karena mempunyai komitmen tinggi dalam menjalankan tugasnya agar mutu proses kerjanya  mampu membuahkan sikap pengembangan anak didiknya yang terus menerus. Selain itu guru juga disebut sebagai mualim. Ia sebagai kamus kehidupan yang bertugas menstransfer ilmu pengetahuan baik bersifat teoritis dan praktis. Guru dapat juga disebut sebagai murabbiy yang menyiapkan anak didiknya sebagai makhluk kreator, karena dari hasil kreativitasnya itu, ia dapat menyiapkan dirinya dengan baik, agar dari hasil kreasinya tersebut tidak menimbulkan kerusakan pada dirinya, orang lain, dan lingkungannya. Juga, guru sebagai mursyid, ia menjadi panutan, sebagai panutan tentu harus menempatkan dirinya dengan tepat dan purna. Sebagai model guru dapat memberikan teladan bagi para anak didiknya. Dalam berbagai hal guru juga ditempatkan pada posisi sebagai mudarris, yang berperan sebagai penebar ilmu pengetahuan dan penghapus kebodohan. Dalam perspektif ini kepekaan guru mesti selalu tumbuh pada saat menyaksikan realitas para muridnya seperti adanya dengan berbagai macam perbedaan. Namun dari kenyataan tersebut perlu disadari juga, bahwa semua murid tersebut diyakini mempunyai potensi masing-masing, sehingga guru pasti mampu mengembangkan masing-masing potensi yang ada pada muridnya tersebut. Yang  terakhir guru sebagai muaddib, tugas yang sangat penting ini seorang guru dituntut untuk menyiapkan anak dididiknya menjadi orang-orang yang bertanggung jawab, sehingga kualitas peradaban manusia semakin baik pada masa mendatang. Karena pentingnya peran guru dalam Islam itu, maka kualifikasi integral profesi guru tidak dapat diabaikan  baik secara kualitatif maupun kuantitatifnya sehingga berbagai tantangan zaman selalu terjawab dengan baik.

Kusjuniati, Kusjuniati

Penanganan wanprestasi nasabah perbankan syariah dapat dilakukan dengan cara menghindari wanprestasi nasabah pembiayaan melalui prudential banking dengan penerapan character, collateral, capacity, capital dan condition serta penerapan asas akad dalam Islam yaitu asas ilahiyah , asas al-hurriyah, asas al-musawah, asas al-‘adalah, al-ridha, ash-shidq dan al-kitabah. Sedangkan cara mengatasi wanprestasi  nasabah pembiayaan adalah dengan cara melakukan restrukturisasi melalui rescheduling, reconditioning dan restructuring serta fatwa Dewan Syariah Nasional- Majelis Ulama Indonesia.

Kurniawati, Kurniawati

It was discovered that FDIs’ contributes in reducing unemployment rate in Indonesia although is of adiminutive percentage compared to the present population. It was also been known that most of peoplehave no or very little knowledge about FDI. It has been therefore advised that, the government shouldencourage more foreign investments so as to increase the government fund and to reduce theunemployment rate in Indonesia and FDI should as well be disseminated to the country. The existingFDIs is one of strategy in Nawacita Vision to accelarate and transform economic country to lessenpoverty and unemployment .

Nisa, Fauzizah Nasyirotun; Kurniasari, Dian

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.

Valiana, Anna

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2017 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini adalah : 1) Untuk mengetahui peran serta strategi Komunikasi Politik pasangan FX. Hady Rudyatmo sebagai Walikota danWakilWalikota dalam PILKADA di Surakarta 2) Untuk mengetahui faktor- faktor apa saja yang mempengaruhi pemenangan pasangan FX Hadi Rudyatmo dan Achmad Purnomo pada PILKADA 2015 di Kota SurakartaPenelitin menggunakan pendekatan kualitatif sumber data menggunakan data primer dan data sekunder, subjek penelitian ini adalah masyarakat pada Kecamatan Pasar Kliwon objek penelitian ini adalah strategi Komunikasi Politik terhadap Partisipasi Politik pemenangan Rudi danPurnomo di Kota Surakarta. Teknik penggumpulan data menggunakan observasi, angket, wawancara, dan dokumentasi. keabsahan data menggunakan triangulasi sumber dan triangulasi metode. Teknik analisis data mengunakan metode analis interaktif yang terdiri dari reduksi data, penyajian data, penarikan kesimpulan/ ferifikasiBerdasarkan hasil penelitian diperoleh kesimpulan bahwa: 1) Peran serta komunkasi politik terhadap partisipasi politik adalah sangat penting dimana komunikasi politik sangaat berperan penting dalam sukses atau tidaknya pesta Demokrasi selain untuk mencari partisipasi mmasyarakat hal tersebut juga berkaitan dengan penyampaian infomasi atau sosialisasi politik terhadap partisipasi 2) faktor- faktor yang berpengruh terhadap partisipasi politik selain komuniksi politik adalah dikarenakan pada masa kepemimpinananya pasangan tersebut tidak punya cacat, 4) hambatan hambatan yang menjadi kendala adalah banyaknya organisasi islam yang tidak sepaham dengan pasangan tersebut.Kata kunci : Komunikasi Poitik, Partisipasi Politik, Pilkada

Astuti, Ratna Puji

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

Muhamad Sodik; Sarwo Nugroho

JURNAL ILMIAH KOMPUTER GRAFIS 2016 UNIVERSITAS STEKOM

Madrasah Aliyah Negeri (MAN) Purwodadi is a formal educational institution located on Jl. P. Diponegoro No. 22, the direction of Jalan Purwodadi - Solo. MAN Purwodadi as one of the Secondary Education Institutions in Purwodadi has an important role in the future, in the context of increasing the intelligence of the nation while preparing students who are faithful and devoted and possessing Science and Technology which are characteristic of their Islam. Some agencies including educational institutions in an effort to improve the image both in terms of promotion and information now, have begun to use website media that can be quickly accessed widely so as to improve the quality of service to the community. MAN Purwodadi in the current promotion and information efforts still use the method of manually explaining which will certainly take time and effort and still use print media that has limited reach and requires more costs for each print each year. MAN Purwodadi until now does not have a new alternative media in the form of a website that follows the times that if not followed up will certainly be less competitive in terms of promotion and information. Therefore, it is necessary to have new alternative media that are effective and efficient and sustainable which in addition to increasing positive value for MAN Purwodadi, can also support and cover up the weaknesses of promotional media and information that has been used before. In this study data were collected through a questionnaire method of 30 respondents in potential students using a Likert scale to find out the responses of respondents to each variable. Then do the analysis of the data obtained in the form of quantitative analysis. From the analysis obtained product information level score of 390 or 32.5%; the effective level of the product is 222 or 18.5%; and the product efficiency level of 399 or 33.25%. From the existing score indicators, if added together the results will show the extent of the feasibility of the website as a promotional media and MAN Purwodadi information. From the results of this analysis it can be concluded that Website Design as a Media Promotion and Information on MAN Purwodadi is considered "Very Effective". This is based on the calculation of the scale which states that if all the values ​​of the indicators are added up to produce a total value of 1011 where the value is between 976 - 1200 which states "Very Effective".

Muhammad Sauqi; Novia Novia; Siti Nabila

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2016 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

Sahami, Rahmad; Dyah P, Mirna

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2015 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.

HADIJANTO, HERU PURWADI

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

ABSTRACT The last will (wasiat) of deceased person is a part of law regulation that conducted by society. This regulation gene rally has been introduced by Islamic law and other system of law in Indonesia. The will according to fight is only one side’s action and it becomes charity agreement, meanwhile according to            Al-Qur’an and prophet tradition, the position of the will constitutes integrative position in term of Islamic inheritance law. For that reason, it needs reinterpreting so that the will becomes as an instrument to change family law in Indonesia. Keywords : Last will, Figh, Indonesia, Family of Law.

Widiastuti, Tri Wahyu

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract : Criminal is suffering intentionally charged to people who perform acts that meet certain requirements. Crime is also a reaction to these offenses and the intangible of a deliberately inflicted suffering to the makers of offense. Giving criminal should be based on the principle of individualization of criminal, where the provision or the imposition of criminal sanctions should consider the error and state criminals. it is important that criminal sanctions are considered fair to the perpetrator, victim and community. Key words : individualization of criminal

Kusumo, Bambang Ali

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: Islamic law sees Sirri Marriage as something allowed to conduct; yet, it is highly recommended to record or to list it in an official marriage document. However, positive law sees it into two different point of views. Firstly, some experts consider sirri marriage as something legal to conduct. Secondly, some experts (and also law upholde opporatus) consider it as something prohibited. Following this idea, the goverment present a draf  of marriage act to provide some punishments for people who conduct sirri marriage. Keywords: marriage, sirri marriage.

Darwanto, Darwanto

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2012 Sekolah Tinggi Ilmu Ekonomi Totalwin

Wakaf mempunyai kedudukan penting dalam Islam. Penggunaan wakaf sebagai salah satusumber daya untuk digunakan masyarakat muslim mencapai kemajuan saat ini. Selainsebagai sumber pendanaan kegiatan sosial, pendidikan, dan kesehatan, wakaf dapat dijadikanalternatif untuk penguatan ekonomi masyarakat. Sehingga manfaatnya berkelanjutan bagimasyarakat dan wakaf mampu menjadi sebagai alternatif dalam meningkatkan kesejahteraanmasyarakat. Dengan adanya lembaga pengelolaan wakaf yang profesional tentunya bisamendukung untuk lebih meningkatkan pemberdayaan wakaf untuk kemaslahatan masyarakat.Perluasan harta benda yang bisa diwakafkan telah memberikan efek positif bagi pengelolaanwakaf. Semakin beragamnya harta yang dapat diwakaf dan manajemen pengelolaan wakafyang professional akan memperkuat peran wakaf dalam penguatan ekonomi masyarakat.

Sudarmaji, Heri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

The use of revenue sharing between depositors mudharabah saving and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors mudharabah saving. This research tests again there is gap in the information provided by banks as the provider of information to the depositors as the user of the information. Based on asymmetry information theory, depositors as a party with less information, would demand more information to the banks. However for some reasons, banks might restrict the information provided to the depositors mudharabah savingOne hundred seventy-five customers consists of mudharabah saving account customer, mudharabah investment account customer, wadiah current account customer and financing customer and ninety seven staffs of Islamic banks in Semarang using technical convenience sampling have been surveyed with questionnaire.This research used independent sample t-test in analyzing the expectation gap of the two groups. The result shows that in general, there is no expectation gap between overall customers and Islamic Banks Managers in both financial and non financial disclosure. But there exists expectation gap between mudharabah investment account customer and Islamic Bank Managers in financial and non financial disclosure.