Tahun 2018 Kemanterian Agama telah melakukan akreditasi terhadap 184 pondok pesantren dilakukan oleh Badan Akreditasi Nasional Pendidikan Anak Usia Dini dan Pendidikan Non-Formal (BAN PAUD/PNF). Akreditasi ini menuntut pondok pesantren untuk meningkatkan kualitas baik pendidikan maupun keuangannya. Selain itu, pondok pesantren memiliki aset tetap yang banyak berupa tanah dari Wakaf yang perlu untuk diatur bagaimana pelaporannya. Jenis penelitian merupakan penelitian pendekatan kualitatif dengan riset lapangan, metode pengambilan data menggunakan wawancara dan observasi. Tujuan penelitian ini adalah mengetahui komponen laporan keuangan pondok pesantren, bagaimana penyajian akun-akun dalam laporan keuangan dan bagaimana implementasinya pada Pondok Pesantren Roudhotul Qur’an. Hasil penelitian menunjukkan komponen laporan keuangan yang ada di Pondok Pesantren Roudhotul Qur’an belum mengadopsi Pedoman Akuntansi Pesantren (PAP). Dalam PAP komponen laporan keuangan terdapat empat jenis yaitu laporan posisi keuangan, laporan aktivitas, laporan arus kas dan catatan atas laporan keuangan. Perlakuan akuntansi bagi aset disajikan berdasarkan karakteristiknya dan dikelompokkan berdasarkan aset lancar dan tidak lancar. Liabilitas disajikan berdasarkan waktu jatuh temponya yang dikelompokkan menjadi liabilitas jangka pendek dan liabilitas jangka panjang. Aset neto disajikan berdasarkan aset neto tidak terikat, aset neto terikat temporer dan aset neto terikat permanen. Pendapatan disajikan ke dalam pendapatan tidak terikat dan pendapatan terikat, begitu pula dengan beban. Laporan keuangan pondok pesantren menggunakan aplikasi Sistem Akuntansi Terakreditasi (SAKTI). Laporan keuangan menggunakan kalender masehi atau umum. Laporan keuangan yang dihasilkan meliputi laporan dana masuk dan dana keluar. Jenis laporan keuangan ada tiga jenis yaitu laporan dana masuk dan dana keluar kelompok SMP, laporan dana masuk dan dana keluar kelompok SMA, dan Laporan dana masuk dan dana keluar kelompok Mahasiswa.
Single Index Model is a stock return model that divides the effect on returns into a systematic factor (as measured by yields on the market index) and company-specific factors. The shares used in the formation of the portfolio of the Single Index Model are stocks included in the LQ45 Index in the Indonesia Stock Exchange because this Index has always increased from year to year. However, not all shares in the LQ45 Index can be used, there must be a determination to get the most suitable shares to be used as a portfolio. Therefore, the author uses the Single Index Model Application in the Formation of the LQ45 Optimal Stock Portfolio on the Indonesia Stock Exchange so that investors know how to form an optimal portfolio using a simpler model of the single index model. This study aims to apply the application of a single index model in the formation of a stock portfolio registered in LQ45, determine the proportion of stock investment in the number of lots based on the proportion of stock portfolios, and determine the funds needed for stock investment based on the number of lots. Based on the results of data analysis using the Single Index Model Optimal Portfolio, the results show that out of 45 stocks in LQ45, 13 optimal stocks will be purchased by investors. Thirteen shares and market prices include LPPF Rp.3,400, INTP Rp20,025, LPKR Rp274, INCO Rp3,030, PTPP Rp.2,180, SCMA Rp1,615, TBIG Rp.3,850, AALI Rp.10,350, CTRA Rp1. 070, PWON Rp725, TAXI Rp50, WIKA Rp2,340, and WSKT Rp1,970. The proportion of shares is 9% LPPF, 7% INTP, 5% LPKR, 13% INCO, 19% PTPP, 12% SCMA, 9% TBIG, 7% AALI, 4% CTRA, 6% PWON, 3% TAXI, 4% WIKA , WSKT 2%. The funds to be invested are IDR 1,000,000, the total number of shares to be purchased is 1,271 sheets, or if in the lot lot there are around 12 lots.
Waste Problem will not cause pollution if it is managed properly. More over it can provide economic benefit for the community. The Waste Bank "Cangkir Hijau" has a way to grow its independence and role so as to be able to prove its existance provides economic benefits for community and the preservation of environmental cleanliness. This Paper discusses the innovation strategy of the role and independence of the Waste Bank ‘Cangkir Hijau’ in realizing environmental cleanliness and economic benefits for the surrounding community. This research was conducted with descriptive qualitative. The results of the study incicate the independence and role of the waste bank Cangkir Hijau be formed because it is done by applying the principles of social movement and creativity. Including improving managerial skills, innovation of various types of waste saving, and promoting waste bank, thus providing incentives on additional income for community and creating a cleaner enviornment.
Investment in the form of shares is expected to attract more investors, this can be seen in the potential return in the Indonesia Stock Exchange is high. Investments in shares of stock do have a higher risk, but part of the risk of securities that can be eliminated is that risk can be diversified by forming a well-diversified portfolio. The Markowitz model is considered to be the best model in shaping the optimal portfolio. Furthermore, stock portfolio performance is measured using RDIV size. Sharia-compliant industries in Indonesia in recent years began to show its development by looking at the index and capitalization of its shares in the capital market. The phenomenon that occurs in sharia stocks makes investors want to measure the performance of stock portfolios by using shares in the JII index to determine investment decisions. Based on the results of data analysis, it is concluded that there are significant differences between the performance of JII in 2011 until 2015 and JII in 2010 until 2014. JII 2011 stock performance up to 2015 better than in previous years caused by several things. Prediction by the Bank that sharia finance products will be increasingly in demand. In addition, the growth of Muslim middle class not only in Indonesia but also in other countries such as one of which is growing very high that is Turkey. Keywords: Optimal Portfolio Markowitz, JII, RDIV. Abstrak Investasi dalam bentuk saham diperkirakan akan semakin menarik investor, hal ini dapat dilihat pada potensi keuntungan investasi di Bursa Efek Indonesia tergolong tinggi. Investasi dalam bentuk saham memang memiliki risiko yang lebih tinggi, namun bagian dari risiko sekuritas ada yang dapat dihilangkan yaitu risiko dapat di-diversifikasi dengan membentuk portofolio yang well-diversified. Model Markowitz dianggap sebagai model terbaik dalam membentuk portofolio optimal. Selanjutnya kinerja portofolio saham diukur menggunakan ukuran RDIV. Industri yang sesuai dengan prinsip syariah di Indonesia beberapa tahun terakhir mulai menunjukkan perkembangannya dengan melihat indeks dan kapitalisasi sahamnya di pasar modal. Fenomena yang terjadi pada saham syariah ini membuat investor ingin mengukur kinerja portofolio saham dengan menggunakan saham dalam indeks JII untuk menentukan keputusan investasi. Berdasarkan hasil analisis data, disimpulkan bahwa terdapat perbedaan signifikan antara kinerja JII tahun 2011 sampai dengan 2015 dan JII tahun 2010 sampai dengan 2014. Kinerja saham JII 2011 sampai dengan 2015 lebih baik dari tahun-tahun sebelumnya disebabkan oleh beberapa hal. Prediksi oleh Bank bahwa produk keuangan syariah akan semakin diminati. Selain itu, bertumbuhnya kelas menengah muslim tidak hanya di Indonesia namun juga di negara-negara lain seperti salah satunya yang tumbuh sangat tinggi yaitu negara Turki.
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