This study aims to determine the level of capital market interation Indonesia (Jakarta Composite Index) with American capital markets (Dow Jones Industrial Average), England (FTSE 100 Index), German (Deutsche Borse AG German Stock Index), Hongkong (Hang Seng) and Japan (Nikkei 225). The result of this study expected to become an information for investment actors in deciding to invest at the stockmarket. These variables include the Indonesian capital market as the dependent variable and the global capital markets as an independent variable. Analysis tool is the correlation coefficient and t test. It is used to determine the significance of the correlation coefficient between independent variables and the dependent variable. Based on the calculation of the correlation coefficient is exemplified that the market index Indonesian capital market and the five major global capital markets has been integrated on various classification levels of relationships or different integration. The level of integration between Indonesian capital market and capital markets of America and Japan are very strong level of integration, the German stock market has stronglevel integration, and England and Hong Kong capital market has low level integration.
The implementation of visual audio based on the ispring quiz-maker on thematic learning materials of struggle history is a mean to help improve the activities and learning outcomes of the students in learning. It was because the students are able to gain improvement in understanding the lesson that need to be understood. Therefore, the learning materials delivered by the teacher can be understood and wellremembered by the students. In addition, the importance of developing audiovisual learning media with Ispring Quizmaker is based on thematic learning on a material of the heroes' struggle since, in this material, the students find some difficulties. The result of the research development of audiovisual learning media with Ispring Quiz-maker was based on thematic learning material of heroes struggle in order to fulfill the valid criterion with the result of the expert material test reaching the level of validity of 80%, design experts which achieved 75%, thematic learning experts which achieved 88%, and field test results which achieved 75%. The average grade of the class was 24,3 and post grade was 79,87. In ttest, it was obtained that thing amount was 4.74 with a significance level of 0.05 with the degrees of freedom 29 was 1.697 so the t count 4.74 > t table 1.697. The result of the hypothesis was accepted because t count was bigger than the t table. Therefore, it can be drawn the conclusion that there was a significant difference between students' understanding of class IV SDN Sedatigede II Kec.Sedati Kab.Sedati who experienced learning with audiovisual learning media with Ispring Quiz-maker based on thematic learning material about heroes' struggle.
The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements. PendahuluanPesatnya perkembangan dan kesuksesan sistem syariah terutama dalam ekonomi telah membuat masyarakat memberikan perhatian khusus terhadap ekonomi syariah. Indonesia juga merupakan negara dimana terus bermunculan lembaga-lembaga keuangan yang berbasis syariah, tidak hanya berpusat pada bank. Semakin lengkapnya elemen lembaga keuangan syariah ditandai juga dengan kemunculan baitul mal. Lembaga keuangan syariah yang bermunculan hari ini telah memberikan perhatian lebih dari berbagai pihak terhadap lembaga keuangan syariah.Praktik akuntansi dalam hal lembaga keuangan syariah pun mutlak diperlukan, dalam hal ini praktik akuntansi syariahlah yang mengambil peran. Seiring dengan melaju kencangnya praktik akuntansi syariah yang dibuktikan dengan pesatnya perkembangan ekonomi syariah di Indonesia kearah tren yang membanggakan, sangat penting rasanya ada aturan-aturan baku yang diterima secara umum.Ikatan Akuntan Indonesia pun sejauh ini telah menerbitkan sembilan standar terkait dengan Akuntansi syariah, yaitu PSAK 101 (penyajian laporan keuangan syariah), PSAK 102 (murabahah), PSAK 103 (salam), PSAK 104 (isthisna'), PSAK 105 (mudharabah), PSAK 106 (musyarakah), PSAK 107 (ijarah), PSAK 108 (penyelesaian hutang piutang murabahah bermasalah), PSAK 109 (zakat, infak, sedekah). Lembaga keuangan syariah beberapa waktu ini terbukti banyak telah mendongkrak kesejahteraan masyarakat dengan mekanisme sistem yang diterapkanya. Hal inilah yang membuat
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