ABSTRAK Penilaian kesehatan koperasi adalah kegiatan untuk mengukur tingkat kesehatan koperasi secara periodik. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Jasa Keuangan Syariah Ni’mah tahun buku 2015-2019. Teknik pengumpulan data pada penelitian ini adalah wawancara dan dokumentasi. Analisis data mulai dari menghitung skor dari setiap aspek, menjumlahkan skor secara keseluruhan dan melakukan analisis trend. Hasil penelitian menunjukkan bahwa pada tahun buku 2015-2019 belum memperoleh skor maksimal, disebabkan karena terdapat beberapa aspek yang belum memperoleh skor maksimal diantaranya aspek kualitas aktiva produktif, aspek manajemen, aspek efisiensi, aspek likuiditas, aspek jati diri koperasi, aspek kemandirian dan pertumbuhan, dan aspek kepatuhan prinsip syariah. Kata Kunci: Kesehatan Koperasi Jasa Keuangan Syariah
This study aims to analyze the effect of the Covid 19 pandemic on NPF BPR Sharia during the study period from January 2017 to July 2019. The analytical method used is multiple regression with the COVID-19 pandemic as a dummy variable. The results of this study indicate that the Covid 19 pandemic has no significant effect on the Net Performing Finance of Islamic BPRs during the study period. Islamic BPRs apply sharia principles, namely the provision of funds or bills that are equalized to the results in mudharabah, istishna, murabahah and musyarakah, so that the impact of the Covid pandemic does not have a significant effect on the NPF of Islamic BPRs
Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan di UD. Angkasa Raya Kupang. Metode penelitian yang digunakan adalah metode penelitian kombinasi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi, kuesioner dan studi pustaka. Teknik analisis data yang digunakan adalah menggunakan model analisis Miles dan Huberman, termasuk reduksi, tampilan, dan penarikan kesimpulan atau verifikasi dan peneliti juga menggunakan rumus Dean J. Champion untuk menganalisis data kuesioner (1) mengolah jawaban kuesioner (2) jawaban pengelompokan (2)pengelompokan jawaban untuk kuesioner (3) saling melengkapi setiap jawaban responden (4) membandingkan jawaban "Ya" dengan jawaban responden dan (5) membuat laporan kemudian untuk mencari tahu sejauh mana penerapan sistem kontrol internal dan perawatan persediaan barang dagangan disesuaikan berdasarkan kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian internal dan perlakuan akuntansi persediaan barang dagangan dilakukan oleh UD. Angkasa Raya kurang efektif atau memiliki persentase 49,79% dan 43,86%. Kata kunci: Sistem Pengendalian Internal, Perlakuan Akuntansi, Dan Inventarisasi Barang Dagangan. This research to find the application of the internal control system and the treatment of merchandise inventory accounting at UD. Angkasa Raya Kupang. The research method used in a combination research. Data collection techniques used were observation, interview, documentation, questionnaire and literature study. Data analysis techniques used were using the Miles and Huberman analysis model, including reduction, display, and conclusion drawing or verification and researchers also used the Dean J. Champion formula for analyzing the questionnaire data (1) tabulation of questionnaire answers (2) grouping answers to questionnaires (3) adding up each respondent’s answer (4) comparing the answer “Yes” to the respondent’s answer and (5) making a report later to find out as far as where the application of the internal control system and treatment inventory of merchandise is adjusted based on the established criteria. The results of the study show that the application of the internal control system and the treatment of merchandise inventory accounting carried out by UD. Angkasa Raya is less effective or has a percentage of 49,79% and 43,86%. Keywords: Internal Control System, Accounting Treatment, And Inventrory Of Merchandise.
The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia. The method used is qualitative descriptive analysis. The result of the research is that GMIT churches in Indonesia have not implemented financial reporting according to ISAK Standard No. 35 because the church is still in the process of administrative reform and updating of church asset data and the church has limited human resources for managing church finances. By conducting training in the form of socialization and the practice of preparing financial reports, it will help the church overcome church problems and obstacles in carrying out financial reporting according to financial standards.
Penelitian ini bertujuan untuk mengetahui penerapan anggaran responsif gender pada Dinas pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi Nusa Tenggara Timur (NTT) tahun 2018-2020. Rumusan masalah dari penelitian ini adalah Bagaimana Penerapan Anggaran Responsif Gender pada Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan Provinsi NTT tahun 2018-2020?. Penelitian ini termasuk jenis penelitian deskriptif kualitatif dengan menggunakan data sekunder. Objek dari penelitian ini adalah 2 Organisasi Perangkat Daerah (OPD) Provinsi NTT yaitu Dinas Pemberdayaan Perempuan dan Perlindungan Anak dan Dinas Kesehatan. Teknik pengumpulan data dengan dokumentasi, wawancara dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa Dinas Pemberdayaan Perempuan dan Perlindungan Anak telah mangalokasikan anggaran yang responsif gender dengan kategori specific gender dan affirmative action dan Dinas Kesehatan telah mengalokasikan anggaran yang responsif gender dengan kategori spesific gender dan meskipun alokasi anggarannya relatif kecil.
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