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Implementasi Etika Bisnis Islam Agen HPAI dalam Transaksi Jual Beli Produk Herbal Penawar Al Wahida Indonesia Rahmawati Rahmawati
Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan Vol. 16 No. 1 (2019): Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.647 KB) | DOI: 10.25299/jaip.2019.vol16(1).2652

Abstract

This research is conducted to find out the implementation of Islamic business ethic of HPAI agents in trading at PT Herbal Penawar Alwahida Indonesia Tuanku Tambusai Tampan Subdistrict Pekanbaru. Then, method used in this research is qualitative description with data collection technique using questionnaires and documentation. The sample of this research is permanent agents consist of 83 agents using purposive sampling technique. The result shows that the parmanent agents which have become the members of HPAI at PT Herbal Penawar Alwahida Indonesia Tuanku Tambusai Tampan Subdistrict Pekanbaru have conducted Islamic business ethic really well in trading which can be seen from ethic code and service standard settled.
Analisis Penyajian laporan Keuangan Koperasi Syariah BMT Al-Ittihad Pekanbaru Zulkifli Zulkifli; Boy Syamsul Bakhri; Rahmawati Rahmawati
Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan Vol. 16 No. 1 (2019): Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.486 KB) | DOI: 10.25299/jaip.2019.vol16(1).2869

Abstract

Accounting standards is fundamental in the preparation of financial statements that must be referred to each company. Accounting standards that form these statement codified in a book called financial accounting standards (GAAP). The book contains a collection of statement of financial accounting standards (SFAS). This study aims to determine the extent of the financial statement presetations of BMT Al-Ittihad in applying generally accepted accounting principles in particular SFAS No.101. This research is a comparative descriptive research that describes, explains and compares the financial statements of BMT with SFAS 101. The research subject is a sharia cooperative BMT Al-Ittihad Pekanbaru while the object is to report RAT BMT Al-Ittihad Pekanbaru. Data were collected by interview and documentations. The analisis is comparative descriptive analysis, which compares the data that has been collected by the relevant theories to draw a conclusion. Based on the results, itshow that the financial statements of BMT Al-Ittihad has not fully adopted SFAS No.101, because: 1) it does not present a statement of sources and uses of zakah, 2) it does not present a statement of sources and uses of charity fund, 3) it does not present a note to the financial statements, 4) it does not present informations of preparations of financial statements and the accounting polices used, and it does not to disclose information required under SFAS No.101.
Pelatihan Penulisan Karya Tulis Ilmiah kepada Guru-guru di SDN 42 Pekanbaru Nurul Fauziah; Oktariani Oktariani; Roizawati Roizawati; Rahmawati Rahmawati
Community Education Engagement Journal Vol. 5 No. 1 (2023): Oktober
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ceej.v5i1.14624

Abstract

The aim of this community service activity is to provide training in writing scientific papers to teachers at SDN 42 Pekanbaru. The problem with partners is that there is still a low level of publication of teachers scientific papers in national journals and accredited national journals, especially is scientific publications are one of the main requirements for promotion. Teachers are asked to adapt their PTK research reports to the selected journal template. Starting from the title component to the bibliography. The completed journal will be sent to the speakers email for review before the journal is submitted to each targeted journal. In conclusion, teachers understand how to write scientific papers in journal form, they can contribute to increasing scientific literacy and articles that have been published in scientific journals can have significant benefits in the field of administration, including rank and educational administration.