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ANALISIS PENERAPAN PSAK 101 TENTANG PENYAJIAN LAPORAN KEUANGAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN SYARIAH PADA PT BANK SYARIAH INDONESIA (SURADE) DAN BAZNAS KABUPATEN SUKABUMI Mutiara, Tia; Kartini, Tina; Nugroho, Gatot Wahyu
COMPETITIVE Vol 7, No 2 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i2.4794

Abstract

This study aims to determine how the implementation of PSAK 101: presentation of Islamic financial statements on Islamic entities that have been mentioned in PSAK 101 which includes Bank, Insurance, Waqf and Amil entities. This research was conducted on Bank and Amil entities, case studi on BAZNAS Sukabumi Regency and Bank Syariah Indonesia Tbk (Surade).  The method used in this study is a qualitative descriptive method. Where the researcher is the key instrument, and the data collection technique is done by triangulation (combined) data is inductive/qualitative. From the results of the studi, it was concluded that PT Bank Syariah Indonesia Tbk (Surade) was not in accordance with PSAK 101, there were several formats and account names that were not appropriate. And does not explain cash flow reports, reports on changes in equity, reports on receipts and distribution of zakat funds, report on receipts and uses of benevolent  funds, and CALK. Meanwhile, BAZNAS Sukabumi Regency is in line with PSAK 101. However,there are several formats and account names that do not match. Also, there is not report on changes in assets under management.
SOCIAL TRANSFORMATION THROUGH THE KKN PROGRAM UIN SUMATERA UTARA Dharmawan, Muhamad Dhimas; Khairi, Muhammad Galih; Mutiara, Tia; Azhar, Azhar
PERSPEKTIF: Journal of Social and Library Science Vol. 2 No. 3 (2024): December
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/perspektif.v2i3.385

Abstract

Social transformation is a process of fundamental but significant changes that occur in social structures, interaction patterns, norms values, and institutions in a society. Social transformation can occur due to several important factors, one of which is education. Increased access and quality in education can empower individuals and groups to demand social change in a more positive direction and play a more active role in society. This action researchers do as a form of problem solving that occurs in the village of Lalang, Tanjung Pura District, Langkat Regency where the local community is still less concerned about the importance of non-formal education. Non-formal education needs to be applied to this village because of the many problems that occur such as low interest in learning, poor literacy levels and interest in reading, lack of community potential in career development, and so on. This research was conducted using a qualitative approach and descriptive method, where researchers collected data from various sources such as observation, interviews, and documentation. The various programs carried out in the implementation of non-formal education provide positive results and impacts for the community and researchers. The increasing enthusiasm and concern of the community about the importance of non-formal education has shown that the success in social transformation is being carried out.
Estimasi Produksi Padi Menggunakan Model Verhulst Pada Provinsi Sumatera Utara Aprianingsih, Melinda; Aisyah, Siti; Mutiara, Tia; Darmawan, Dian; Aprilia, Rima
Jurnal Riset Mahasiswa Matematika Vol 4, No 4 (2025): Jurnal Riset Mahasiswa Matematika
Publisher : Mathematics Department, Maulana Malik Ibrahim State Islamic University of Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jrmm.v4i4.31331

Abstract

Padi merupakan salah satu tanaman pangan utama yang memiliki peran strategis dan memberikan dampak signifikan dalam aspek ekonomi, lingkungan, serta sosial politik. Permasalahan penelitian ini adalah banyak petani bergantung pada teknik tradisional yang kurang efisien sehingga produksi padi kurang baik dan alih fungsi lahan juga dapat mengurangi luas area tanam dan produksi padi. Tujuan penelitian untuk memprediksi atau memprediksi hasil produksi padi pada tahun 2024-2026. Model Verhulst dengan Metode Milne-Simpson digunakan karena hasil yang lebih akurat untuk menyelesaikan permasalahan dan sangat efektif untuk memprediksi hasil produksi. Hasil menunjakkan bahwa penerapan Model Verhulst dengan Milne Simpson diperoleh hasil produksi padi di Provinsi Sumatera Utara tahun 2024, 2025, 2026 berturut-turut 2.122.538,599 ton, 2.124.823,212 ton dan 2.127.100,869 ton. Artinya terdapat peningkatan hasil produksi padi setiap tahunnya.
Optimisasi Pengendalian Persedian Alat Tulis Kantor Menggunakan Metode Min-Max Stock pada BPKP Provinsi Sumatera Utara Aisyah, Siti; Aprianingsih, Melinda; Mutiara, Tia; Filia Sari, Rina; Syuhada Syuhada
Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa Vol. 3 No. 4 (2025): Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/algoritma.v3i4.691

Abstract

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.