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This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

The research aims to obtain results from the calculation of the cost of production and product selling prices from UD. Baroque. The data studied were from the results of company transactions and interviews with company owners.The method applied by the reviewers is descriptive qualitative using interviews and documentation.Based on this study, it states that the calculation of the cost price and selling price of UD. Barokah does not calculate the entire factory overhead expense, but the prices given by large companies have met the profit expected by UD. Barokah at a price of Rp. 700-800/Kg.

This study aims to determine the effect of service, network quality, competitive prices on customer satisfaction and the impact on financial performance of pt global media data prima kediri branch. This case study was conducted at PT Global Media Data Prima, Kediri branch. Barokah in 2020-2021 which consists of variables (X) including: service, network quality, competitive prices, variable (Y) customer satisfaction and external variables of financial performance. The sampling technique uses a cluster random sampling technique with random sample types based on area. The results of this study indicate that H1 Service has no effect on customer satisfaction, whereas H2 network quality has no effect on customer satisfaction, and H3 competitive prices have a significant effect on customer satisfaction. Based on the three equations, it proves that customer satisfaction can affect financial performance, the higher the customer satisfaction, the higher the financial performance obtained by the company. The smaller the customer satisfaction, the smaller the financial performance obtained by the company.

Penelitian ini berfokus pada “Pendapatan Produk Roti Barokah Sebelum Dan Sesudah Memiliki Logo Halal Pada Toko Kelontong Yang Menjadi Tempat Penitipan”. Tujuan penelitian ini adalah Untuk mengetahui bagaimana pengaruh label halal terhadap penjualan roti di Barokah Bakery dan apakah penyebab penurunan pendapatan penjualan roti di Barokah Bakery. Jenis penelitian ini jika di tinjau dari rencana penelitian maka dapat digolongkan ke dalam penelitian kualitatif, yaitu menekankan pada pengamatan fenomena dan meneliti ke subtansi makna dari fenomena yang diteliti,  labelisasi halal tidak berpengaruh terhadap penjualan roti barokah yang di titipkan disini hal tersebut terjadi karena konsumen yang belanja di sini kurang memperdulikan tentang label halal yang terpenting hanya rasa enak, ukuran besar, dan harga yang murah dan banyaknya pesaing dari merek laindan terjadinya covid 19 yang melanda Indonesia pada tahun 2020 kemarin. Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1. labelisasi halal tidak berpengaruh terhadap penjualan roti barokah. 2. Penyebab terjadinya penurunan penjualan disebabkan oleh persaingan pasar dengan menjual produk yang sama. Dan penurunan jumlah konsumen yang disebabkan oleh fenomena covid 19.

This study aims to determine the income disparity of dairy cattle entrepreneurs in Pacet Village, Pacet District, Mojokerto Regency. This research method uses a descriptive quantitative method using primary data, the data used is a questionnaire obtained from respondents of dairy cattle entrepreneurs. The data analysis tool in this study is the gini ratio. The results of this study can be explained that the total % of income in class in the first class is 0.86%, the second class is 0.14%, the third class is 0.20%, the fourth class is 0.26%, the fifth class is 0,32% with a total percent of income of 100%. And it can also be explained that there is cumulative income in the first class of 0.08%, the second class is 0.23%, the third class is 0.42%, the fourth class is 0.68% and the fifth class is 100%. Then, the value of the gini coefficient (gini ratio) using the five-class method is 0.232, it can be seen that the level of inequality of dairy cattle entrepreneurs in Pacet Village, Pacet District, Mojokerto Regency is in the category of low income inequality.

Ambulu Village is a village in Sumberasih District, Probolinggo Regency which has several MSME actors including potato donut sellers, pastry sellers, food sellers, caterers, and others. This research focuses on the development of product innovation at Barokah 717 SMEs in Ambulu Village. UMKM Barokah 717 is one of the UMKM that produces banana and cassava chips in Ambulu Village, Sumberasih District, Probolinggo Regency which is liked by the local community and becomes souvenirs for tourists who are in Probolinggo. Based on the results of interviews with MSME actors, it was found that their products were sold conventionally so that consumers were only in Ambulu Village and its surroundings. Therefore, it is necessary to design product development starting from packaging, branding, to product innovation so that it can expand market share. The results of this research are also expected to improve the community's economy and advance other MSMEs so that they can innovate in producing a higher quality product and are able to penetrate a wider market.

Product marketing and promotion is one alternative that can be done by MSMEs to expand their business in the market aspect. UMKM Barokah 717 is a business engaged in food production located in Ambulu Village, Sumberasih District, Probolinggo Regency. These MSMEs in the marketing stage are still doing around the environment with the word of mouth method and consumers from outside the city are still few. In this community service program using technology, product marketing and branding can be done with the help of social media in the current era. The research method is descriptive qualitative using observation and interview techniques in collecting research data. Based on the results of the study, MSMEs already have accounts but are rarely managed, there are product photos but do not attract out-of-town consumers, need to redesign logos, and make banners to promote the business

This activity was carried out to provide training and assistance regarding the recording of financial transactions that exist in the Kayu Mulia Barokah UMKM. This UMKM is located in Purworejo Regency, Central Java. Recording of financial transactions carried out by UMKM Kayu Mulia Barokah is still done manually and combines the owner's personal finances and company finances, so that the owner cannot know clearly how much profit is generated. This happens because business owners do not understand the basis for recording financial transactions and the importance of financial reports. Based on these problems, training and assistance were carried out for recording financial transactions at UMKM Kayu Mulia Barokah.

Development of products and services to the community is the key to success in business ventures.  UD. Barokah is a business that is engaged in meeting the primary needs of the community, namely in the form of selling various kinds of products, both in the form of sales of wholesale and retail. Sales have been carried out effectively by utilizing competitive business opportunities with various business plans. In achieving sales targets, UD Barokah carries out various strategies and innovations on an ongoing basis in order to maintain business existence and compete with other entrepreneurs. Efforts to build communication with customers through creating Whatshap groups and services in a timely manner are important keys in attracting and retaining customers.The main objective of this research is to find out the business strategies and innovations implemented by UD Barokah in achieving sales targets. The specific objective of this research is to learn to run a business, find out the factors that influence the development of UD Barokah's business, and make creations and innovations in developing business and market opportunities.

Development of products and services to the community is the key to success in business ventures.  UD. Barokah is a business that is engaged in meeting the primary needs of the community, namely in the form of selling various kinds of products, both in the form of sales of wholesale and retail. Sales have been carried out effectively by utilizing competitive business opportunities with various business plans. In achieving sales targets, UD Barokah carries out various strategies and innovations on an ongoing basis in order to maintain business existence and compete with other entrepreneurs. Efforts to build communication with customers through creating Whatshap groups and services in a timely manner are important keys in attracting and retaining customers.The main objective of this research is to find out the business strategies and innovations implemented by UD Barokah in achieving sales targets. The specific objective of this research is to learn to run a business, find out the factors that influence the development of UD Barokah's business, and make creations and innovations in developing business and market opportunities.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.    

Tujuan dari diadakan penelitian ini adalah sebagai pendampingan penggunaan QRIS pada UMKM upaya peningkatan produktivitas UMKM di Kota Medan, dengan 3 pelaku UMKM diantaranya: 1) Bakso Bakar Vani, 2) Mie Ayam Jamur Barokah, dan 3) Berkah Konveksi. Menggunakan metode pelaksanaan: beberapa tahapan yang dilakukan dalam kegiatan ini sebagai berikut: (1). Persiapan awal, 2) Pelaksanaan yang berupa pemaparan materi, sosialisasi dan pembuatan QRIS, 3) Pendampingan penggunaan QRIS.Masing-masing dari pelaku UMKM yang sebelumnya menggunakan pembayaran tunai, belum pernah menggunakan QRIS, atau bahkan tidak mengetahui adanya QRIS tersebut. Pada penelitian ini dilakukan pada Oktober 2022 hingga awal November 2022. Dengan menunjukkan hasil penelitian yaitu adanya QRIS memberikan pengaruh yang baik kepada para pelaku UMKM berupa efektifitas dan efisiensi terhadap transaksi digital. Dengan menghemat waktu dari terlepasnya mencari uang kembalian sehingga lebih meningkatkan produktivitas pada UMKM tersebut, terlebih lagi apabila melakukan transaksi digital yang jumlah besar sehingga tidak terjadinya kesalahan teknis yang tidak diinginkan.

Toko Barokah Sembako merupakan toko yang bergerak di bidang perdagangan yang menyediakan dan menjual barang keperluan sehari-hari dalam rangka melayani kebutuhan para pedagang.  Sistem pengolahan dan informasi persediaan barang yang di gunakan oleh toko Barokah Sembako masih manual. Penggunaan sistem manual ini menyebabkan beberapa masalah seperti keterlambatan dalam proses pengolahan data dan pengontrolan persediaan barang, sering terjadi kehilangan dan kerusakan terhadap data, membutuhkan waktu yang lama dalam proses pembuatan laporan dikarenakan proses pendataan dan pengecekan kesesuaian jumlah barang yang di terima dari supplier masih dilakukan secara manual. Untuk mengatasi masalah tersebut maka dirancanglah sebuah sistem informasi persediaan barang berbasis java. Metode dalam pengembangan sistem adalah metode Waterfall, Sedangkan metode pemodelan sistem yang di gunakan Diagram Alir Data (DAD). Dengan diterapkannya perancangan aplikasi ini dapat mempermudah pekerjaan karyawan dalam menyajikan laporan-laporan kepada kepala toko agar lebih cepat dan akurat dalam mengetahu informasi seperti persediaan barang atau stok barang, barang masuk, dan barang keluar.

Jurnal ini mengulas tentang Ahlu As-Sunnah Wal Jama’ah Sebagai Doktrin Dan Faham Pesantren Zainul Hasan Genggong bertujuan untuk menggambarkan ahlu sunnah  wal jama’ah sebagai doktring faham dalam pondok pesantren zainul hasan genggong. Pesantren Zainul Hasan Genggong adalah salah satu lembaga pendidikan islam tertua di Indonesia. Berdirinya lembaga ini sebelum Indonesia merdeka,yaitu tepatnya pada tahun 1839,yang didirikan oleh kyai zainal abidin. Pesantren zainul hasan dikenal barokahnya dan kewaliannya. Pondok pesantren Zainul Hasan berkembang dengan begitu cepat, tidak sekedar ilmu agama yang diajarkan. Pesantren Zainul Hasan Genggong  dikenal sebagai suatu  lembaga pendidikan yang dibangun dan dikembangkan dengan lanndasan pandangan filosofis tentang berbagai aspek agama, moralitas, ilmu pengetahuan, lingkungan dan lain sebagainya, berkembang secara  continue  dalam pertumbuhan, kesinambungan, perubahan dan pembaharuan. Ciri khas pesantren yang menjadi sasaran berkembangnya dari sebuah pesantren yang dilakukan puslitbang pendidikan agama dan keagamaan yang dilakukan secara individu ataupun dilakukan lembaga lain. Dengan dikuatkan oleh SATLOGI SANTRI yang berarti Sopan santun, Ajeg Istiqomah, Nasehat, Taqwallah, Ridollah,Ikhlas lillahi ta'ala. Pesantren Zainul Hasan Genggong menganut faham Ahlu As- sunnah wal jama’ah yang mana mengikuti jejak sang maha guru KH. Hasan Sepoh Genggong.  

UU No. 28 Tahun 2004 tentang Perubahan atas UU Nomor 16 Tahun 2001 tentang Yayasan, dalam Pasal 5 ayat (1) menjelaskan bahwa kekayaan Yayasan dilarang dialihkan atau dibagikan secara langsung atau tidak langsung. Faktanya, terdapat Rumah Sakit dari suatu Yayasan yang karena terdesak oleh kebutuhan peningkatan manajemen Rumah Sakit, Yayasan tersebut yang mengelola unit usaha Rumah Sakit membentuk PT untuk mengelola unit usaha Rumah Sakit. Rumusan masalah dalam penelitian ini adalah: 1) Bagaimana peran Notaris dalam proses peralihan aset Yayasan Rumah Sakit kepada Rumah Sakit yang berbentuk PT; 2) Bagaimana mekanisme proses peralihan aset Yayasan Rumah Sakit kepada Rumah Sakit yang berbentuk PT; 3) Bagaimana tanggung jawab hukum organ yayasan dalam upaya peralihan aset Yayasan Rumah Sakit kepada Rumah Sakit yang berbentuk PT. Penelitian ini adalah penelitian Yuridis normatif dengan pendekatan yang dilakukan berdasarkan bahan hukum utama dengan cara menelaah teori-teori, konsep-konsep, asas-asas hukum serta peraturan perundang-undangan yang berhubungan dengan penelitian. Hasil analisis disajikan secara Kualitatif. Data di lapangan diambil melalui wawancara dengan Pihak Yayasan dan Notaris yang membuat akta sewa menyewa tersebut. Hasil Penelitian ini adalah peran Notaris dalam peralihan aset tersebut adalah Notaris berperan sebagai pembuat perjanjian sewa menyewa atas tanah milik PT Husada kepada Rumah Sakit Khoirunissa. Mekanisme proses peralihan aset Yayasan Rumah Sakit kepada Rumah Sakit yang berbentuk PT adalah melalui perjanjian sewa menyewa. PT Husada menyewakan assetnya berupa tanah dan disewa oleh Yayasan Khoirunisa yang diatasnya didirikan sebuah Rumah Sakit Yayasan bernama RSIA Umi Barokah. Setiap organ yayasan melaksanakan kewenangan dan kewajibannya dengan itikad baik dan kejujuran.

The application of sanctions for children is not the same as the application of sanctions for adults, criminal sanctions imposed on children are based on justice, truth, welfare, and the child's future, children have special characteristics and characteristics that require guidance in order to ensure their physical and mental growth as a whole. , harmonious and balanced because children are the most important pillar in determining the fate of the nation and state in the future. An addict or narcotic abuser from a legal perspective is also a criminal offender. In this study, the authors raised several problems, namely How to Implement Criminal Sanctions Against Children of Narcotics Abusers and How Judges Considerations in Deciding Narcotics Abusers in Decision No.18 / Pid.Sus-Anak / 2016 / PN Smg. The research method used in this research is in concreto. This writing aims to explain the Application of Criminal Sanctions Against Narcotics Abuse Children and Judge Considerations in Dropping Decisions Against Narcotics Abuse in Decision No.18 / Pid.Sus-Anak / 2016.PN Smg, the defendant is sentenced to sanctions for actions namely by medical rehabilitation and social rehabilitation . The sanctions obtained by narcotics criminal offenders in decision No.18 / Pid.Sus-Anak / 2016 / PN Smg are in accordance with existing regulations in Indonesia, apart from being accompanied by a person / guardian, the defendant is accompanied by a legal advisor, namely Rizka Abdurrahman SH, MH, during the examination process of the defendant did not receive discriminatory treatment / distinction, the judge in passing the verdict for the defendant has considered things that are burdensome and lighten and consider everything that is best for the child.   Keywords : Children, Narcotics, Abuse, Application of Criminal Sanctions

Tujuan yang dicapai dalam penelitian ini adalah untuk mengetahui ada tidaknya hubungan anta-ra sikap sosial dan keterampilan kewarganegaraan dengan pembentukan karakter pada siswa kelas X SMA Negeri Colamdu Tahun Pelajaran 2015/2016.Penelitian ini merupakan penelitian kuantitatif.Dalam penelitian ini, populasinya adalah siswa kelas X SMA Negeri Colomadu yang berjumlah 300 siswa. Sam-pel diambil dengan teknik random dengan cara Quota random sampling dengan mengambil sampel sebanyak 10-15% dari populasi, dengan hasil perhitungan yang berjumlah 30 siswa. Teknik pengumpulan data dalam penelitian ini menggunakan metode angket. Metode angket digunakan untuk mengumpulkan data mengenai Hubungan sikap sosial, keterampilan kewarganegaraan, pembentukan karakter. Uji coba instrument mengunakan uji validitas dan uji reliabilitas dengan rumus product moment dinyatakan valid untuk angket tentang sikap sosial ( X1 ), keterampilan kewarganegaraan ( X2 ), dan pembentukan karak-ter (Y).Teknik analisis data dengan mengunakan rumus korelasi ganda dan product momen. Hasil analis menunjukan bahwa nilai F hitung 6,84> F tabel 3,33 dengan demikian hipotesiss yang menyatakan “ Ada hubungan yang positif dan signifikan antara sikap sosial dan keterampilan kewarganegaraan dengan pem-bentukan karaakter pada siswa kelas X SMA Negeri Colomadu Karanganyar Tahun Pelajaran 2015/2016”. Terbukti kebenarannya.Kata Kunci : Sikap Sosial, Keterampilan Kewarganegaraan, Pembentukan Karakter