The purpose of this study is to examine and analyze the effect of Musharaka financing risk and the risk of murabaha financing to profitability in Indonesian Islamic banks. The target population of this research is Islamic Banks in Indonesia that registered for three consecutive years. Based entire population, there are 11 Islamic bank for 3 years with 33 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that the risk of Musharaka financing and murabahah risks simultaneously affect on profitability. In partial Musharaka financing risk and the risk of murabaha financing have positive influances on profitability.
This study was aimed to identify possible critical points of Escherichia coli (E. coli ) O157:H7, a pathogenic agent, contamination in aceh cattle breeding centre. For this purpose, samples were collected from cattle faeces, hand of workers (animal keepers), and water sources in the farm using cross-sectional approach. A number of 85 samples of cattle faecal swab were collected randomly from the animals in the breeding centre. The samples of swab of hand of all workers (15 persons) were collected before and after work. Then, the water sources from 11 cattle house locations in the breeding centre were collected. The water sources were divided into three different locations, namely the water containers, taps, and water puddle on the floors. At each source a number of 11 samples were collected. Isolation of E. coli was conducted on Eosin Methylene Blue Agar (EMBA), followed by identification on Sorbitol MacConkey Agar (SMAC). Then Molecular subtyping of E. coli O157:H7 genes was conducted using multiplex-PCR analysis. Data were analysed descriptively. The results of this study showed that 72 samples (85 %) among 85 samples were positive for E. coli and the rest of samples were positive for other types of bacteria. Sample isolation from swabs of hand was found 3 positive E. coli before work and 1 positive E. coli after work from 15 workers. The most potential water sources for E. coli contamination were the water in taps, and water puddle on the floor of cattle houses. Then, two of samples of E. coli isolated from rectal swab were confirmed as E. coli O157:H7 using PCR test, based on the presence of stx2 gene. In conclusion, the risk of presence of E. coli as zoonotic agents of E. coli O157:H7 in aceh cattle as well as from the farm workers and surrounding area are high. An appropriate control strategy is needed to apply in the aceh cattle farm to prevent from E. coli O157:H7 outbreak in the future.
<p><strong><em>Abstract.</em></strong><em> The accounting and financial reporting training aims to provide knowledge (methods / techniques) and accounting practices that start from the accounting cycle in preparing financial statements for cooperative managers and finance staff towards transparent, accountable, accountable, self-sustaining and transparent cooperative governance justice. The cooperative must have a reliable and valid financial management system so that cooperative management that is familial and mutual cooperation requires the active participation and participation of all stakeholders.The training was conducted at the Coffe and Coffeemaking Cooperative in Central Aceh and Bener Meriah Regency involving 45 participants from 13 cooperatives consisting of Managers and Finance Staff. The training was conducted for 3 (three) dated March 17 - 19, 2017. In the initial phase, training needs analysis has been done to obtain preliminary information about understanding and accounting practices in the targeted cooperatives.The final outcomes of training for cooperatives are the preparation of the Preliminary Balance Sheet and the Financial Statements of Cooperatives for the period of December 31, 2016 and the continuing recording of transactions for the period of 2017 until the preparation of the Financial Statements of December 31, 2017.</em></p><p><strong><em>Keywords: Accounting, Financial Statement, Cooperative, Governance</em></strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong>Abstrak</strong>.Pelatihan akuntansi dan penyusunan laporan keuangan ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota <em>(stakeholder</em>). Pelatihan ini dilakukan pada Koperasi Usaha Penamanan dan Pengolahan Kopi di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 45 orang peserta dari 13 Koperasi yang terdiri dari Manajer dan Staf Keuangan. Pelatihan dilakukan selama 3 (tiga) tanggal 17 – 19 Maret 2017. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi awal tentang pemahaman dan praktik akuntansi pada koperasi yang disasar.Dampak akhir (outcome) dari pelatihan bagi koperasi adalah tersusunnya Neraca Awal dan Laporan Keuangan Koperasi untuk periode 31 Desember 2016 dan berlanjutnya pencatatan transaksi periode tahun 2017 sampai tersusunan Laporan Keuangan 31 Desember 2017.</p><p><strong>Kata Kunci: Akuntansi, Laporan Keuangan, Koperasi, Tata Kelola</strong></p>
Objective – Sukuk is one of financial instrument that is compliant with Islamic Sharia law. Sukuk is popularly being used as a funding mechanism by the governments and corporations throughout the Muslim world and other countries. The aim of this study is to investigate risk structure of sukuk ijarah and mudharabah in Indonesia. Design/methodology – This study using Value at Risk (VaR) framework with an independent model analysis of t-test samples. VaR is a method of assessing the risk that uses standard statistical techniques routinely used in other technical fields. Formally, VaR is the maximum loss over a target horizon such that there is a low, pre-specified probability that the actual loss will be larger. Samples of this study were 21 companies that issued sukuk ijarah and mudharabah listed on the Indonesia Stock Exchange.Results – The results indicate that sukuk ijarah have a lower level of risk than sukuk mudharabah. By identifying the sukuk risk, it should enable stakeholders to address related funding issues.Keywords Islamic Finance, Sukuk, Ijarah, Mudharabah, Value At Risk
Pelatihan akuntansi dan manajemen keuangan bagi pengawas dan pengurus koperasi kopi di Aceh ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Bagi pengawas koperasi, pelatihan ini bertujuan untuk memberikan pemahaman dan kemampuan untuk mengintepretasikan Laporan Keuangan yang dihasilkan pengurus koperasi sebagai bagian dari tanggungjawab dan akuntabiltas koperasi. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota (stakeholder). Pelatihan ini dilakukan pada Koperasi Kopi di Provinsi Aceh yang berada di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 23 orang Pengawas Koperasi dan 14 orang Manajer/Staf Keuangan. Pelatihan dilakukan selama 3 (tiga) dari tanggal 31 Juli – 2 Agustus 2018. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi mula tentang pemahaman dan praktik akuntansi para Pengawas dan Manager/Staff Keuangnan Koperasi yang disasar. Dampak akhir (outcome) dari pelatihan ini adalah tersusunnya Laporan Keuangan Koperasi untuk periode 31 Desember 2018 dan Laporan Keuangan tersebut akan dapat dilakukan pemeriksaan (auditable) baik oleh Pengawas Koperasi dan Auditor Independen.
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