Akuntansi Terapan
http://repository.umy.ac.id/handle/123456789/181
2024-03-28T14:29:49ZKOMPARASI PROSEDUR PEMBIAYAAN CICIL EMAS DI BANK SYARIAH MANDIRI KCP WIROBRAJAN YOGYAKARTA DAN PEGADAIAN SYARIAH UNIT MUNGGURCABANG KUSUMANEGARA YOGYAKARTA
http://repository.umy.ac.id/handle/123456789/35630
This Study aims to compare installment financing prosedures gold at Bank
Syariah Mandiri Wirobrajan KCP Unit and Pegadaian Syariah Munggur
Kusumanegara Branch. From the results of this study indicated that the procedure for
financing gold installments on both sides is very different in terms of procedure up to
the contract. The process of financing gold installments at Bank Syariah Mandiri
KCP Wirobrajan and Pegadaian Syariah Munggur Kusumanegara Branch Unit based
on the fatwa DSN-MUI No: 23 / DSN-MUI / V / 2010.
Barriers faced by Bank Syariah Mandiri KCP Wirobrajan almost the same as
the Pegadaian Syariah Munggur Kusumanegara Branch in terms of marketing like
most people still choose land investment and home compared to gold.
Than the contract is used by Bank Syariah Mandiri KCP Wirobrajan and the
Pegadaian Syariah Munggue Kusumanegara Branch is different. Bank Syariah
Mandiri KCP Wirobrajan uses murobahah agreement in accordance with fatwa DSN
MUI No: 4 / DSN-MUI / IV / 2000 and rahn contract in accordance with the fatwa
DSN-MUI No: 26 / DSN-MUI / 41 / 2000. Whereas the contract is used by Pegadaian
Syariah Munggur Kusumanegara Branch is a murobahah contract in accordance with
the fatwa DSN-MUI No: 77 / DSN-MUI / V / 2010, the wadi’ah contract is
accordance with the fatwa DSN-MUI No: 02 / DSN-MUI / IV / 2000 concerning
wadiah savings and istishna contracts in accordance with the fatwa DSN-MUI No: 06
/ DSN-MUI / IV / 2000.
This Study aims to compare installment financing prosedures gold at Bank
Syariah Mandiri Wirobrajan KCP Unit and Pegadaian Syariah Munggur
Kusumanegara Branch. From the results of this study indicated that the procedure for
financing gold installments on both sides is very different in terms of procedure up to
the contract. The process of financing gold installments at Bank Syariah Mandiri
KCP Wirobrajan and Pegadaian Syariah Munggur Kusumanegara Branch Unit based
on the fatwa DSN-MUI No: 23 / DSN-MUI / V / 2010.
Barriers faced by Bank Syariah Mandiri KCP Wirobrajan almost the same as
the Pegadaian Syariah Munggur Kusumanegara Branch in terms of marketing like
most people still choose land investment and home compared to gold.
Than the contract is used by Bank Syariah Mandiri KCP Wirobrajan and the
Pegadaian Syariah Munggue Kusumanegara Branch is different. Bank Syariah
Mandiri KCP Wirobrajan uses murobahah agreement in accordance with fatwa DSN
MUI No: 4 / DSN-MUI / IV / 2000 and rahn contract in accordance with the fatwa
DSN-MUI No: 26 / DSN-MUI / 41 / 2000. Whereas the contract is used by Pegadaian
Syariah Munggur Kusumanegara Branch is a murobahah contract in accordance with
the fatwa DSN-MUI No: 77 / DSN-MUI / V / 2010, the wadi’ah contract is
accordance with the fatwa DSN-MUI No: 02 / DSN-MUI / IV / 2000 concerning
wadiah savings and istishna contracts in accordance with the fatwa DSN-MUI No: 06
/ DSN-MUI / IV / 2000.
KOMPARASI PROSEDUR PEMBIAYAAN CICIL EMAS DI BANK SYARIAH MANDIRI KCP WIROBRAJAN YOGYAKARTA DAN PEGADAIAN SYARIAH UNIT MUNGGURCABANG KUSUMANEGARA YOGYAKARTA
2020-01-01T00:00:00ZANALISIS PENGUKURAN EFISIENSI KINERJA SD MUHAMMADIYAH DENGAN DATA ENVELOPMENT ANALYSIS (DEA)
http://repository.umy.ac.id/handle/123456789/33729
Efficiency is a specific achievement of input or using the lowest input to obtain maximum output. Therefore, the bigger resulted output excessing the input the highger of the efficiency level. This research measures the performance efficiency of SD (Elementary School) Muhammadiyah in Bantul regency using Data Envelopment Analysis (DEA) with VRS and CRS assumption. The variabel of input in this research include total number of the student, total number of the teacher, total number of the student taking the national examination. Meanwhile, the output variabels in this research are result score of the national examination. The research objects were all accredited-A Muhammadiyah elementary schools in Bantul. The data of the research were taken from 2017-2019 that are the data abaout the list of all accredited-A muhammadiyah elentary school in Bantul with the total number of the student, teacher, student taking the national examination, national exam result score and the accredited of each school.
The result show that the efficiency measurement using VRS assumption reveals more school having efficiency score of 1 or perfect than measurement using CRS assumption. In addition to the assumption, the obtained score is also influenced by the variables of input. the reseacrh results imply on the implementation of education in accordance with the National Education Standards (SNP) stating that the input variabels are comparison between student and teacher wich significantly determine the efficiency performance of elementary schools.
Efiseiensi merupakan pencapaian input tertentu atau penggunaan input terendah untuk mencapai output yang maksimum. Jadi semakin besar output yang maksimum. Jadi semakin besar output yang dihasilkan melebihi input maka tingkat efisiensinya semakin tinggi. Penelitian ini mengukur efisiensi kinerja pada SD Muhammadiyah se-kabupaten Bantul menggunakan Data Envelopment Analysis (DEA). Variabel input meliputi jumlah seluruh siswa, jumlah guru, dan jumlah siswa yang mengikuti Ujian Nasional. Variabel outputya yaitu nilai hasi Ujian Nasional. Objek yang digunakan dalam pelitian ini adalah seluruh Sekolah Dasar Muhammadiyah di Bantul dengan kriteria teterakreditasi A.dalam penelitian ini mengambil data dari tahun 2017-2029. Data penelitian yang diambil merupakan data dari tahun 2017-2019 berupa daftar sekolah se-Kabupaten Bantul, jumlah siswa, jumlah guru, siwa yang mengikuti Ujian Nasional dan nila hasil Ujian Nasional.
Hasil penelitian menunjukkan bahwa pengukuran efisiensi menggunakan asumsi VRS lebih banyak sekolah yang mendapatkan skor 1 atau efisiensi sempurna daripada pengukuran yang dilakukan dengan asumsi CRS. Selain asumsi yang digunakan skor yang diperoleh juga dipengaruhi oleh asumsin yang digunakan dalam penelitian. Hasil penelitian ini berimplikasi pada penyelenggaraan pendidikan perbandingan antara jumlah siswa dan jumlah guru menjadi faktor penting dalam penentuan skor. Sebagaimana berdasarkan SNP (Standar Nasional Pendidikan) variabel input sangat menentukan kinerja efisiensi sekolah dasar
(Studi Kasus Pada SD Muhammadiyah Se-Kabupaten Bantul)
ANALISIS PENGUKURAN EFISIENSI KINERJA SD MUHAMMADIYAH DENGAN DATA ENVELOPMENT ANALYSIS (DEA)
2020-03-20T00:00:00ZANALISIS KOMPARATIF KINERJA PERUSAHAAN MENGGUNAKAN RASIO KEUANGAN PADA PT AIRASIA INDONESIA TBK DENGAN PT GARUDA INDONESIA TBK
http://repository.umy.ac.id/handle/123456789/33653
Financial performance is a description of a company’s financial condition that is
commonly analyzed using several measurement methods whose information source is taken
from the financial report. To identify and analyze the comparison of the company performance
between PT. Garuda Indonesia Tbk. and PT. Airasia Indonesia Tbk., some financial ratios i.e.
Liquidity ratio, Solvability Ratio, Profitability Ration, Rentability Ratio, and Cash Flow Ratio
were used. The objects used in this research were PT. Garuda Indonesia Tbk. and PT. Airasia
Indonesia Tbk. The data were compiled from year of 2017-2018. The data were in the forms
of Financial Position, Income Statement, Statement of Changes in Equity, and Cash Flow
Statement.
The research result shows that, comprehensively, the company performance of PT.
Garuda Indonesia Tbk. is better when compared to the company performance of PT. Airasia
Indonesia Tbk. This can be seen from each of the company’s financial reports when calculated
using some of the financial ratios.
Financial performance is a description of a company’s financial condition that is
commonly analyzed using several measurement methods whose information source is taken
from the financial report. To identify and analyze the comparison of the company performance
between PT. Garuda Indonesia Tbk. and PT. Airasia Indonesia Tbk., some financial ratios i.e.
Liquidity ratio, Solvability Ratio, Profitability Ration, Rentability Ratio, and Cash Flow Ratio
were used. The objects used in this research were PT. Garuda Indonesia Tbk. and PT. Airasia
Indonesia Tbk. The data were compiled from year of 2017-2018. The data were in the forms
of Financial Position, Income Statement, Statement of Changes in Equity, and Cash Flow
Statement.
The research result shows that, comprehensively, the company performance of PT.
Garuda Indonesia Tbk. is better when compared to the company performance of PT. Airasia
Indonesia Tbk. This can be seen from each of the company’s financial reports when calculated
using some of the financial ratios.
ANALISIS KOMPARATIF KINERJA PERUSAHAAN MENGGUNAKAN RASIO KEUANGAN PADA PT AIRASIA INDONESIA TBK DENGAN PT GARUDA INDONESIA TBK
2020-02-12T00:00:00ZANALISIS PEMBIAYAAN IJARAH DENGAN FATWA DSN-MUI DAN PSAK NO.107 DI BMT BINA IHSANUL FIKRI YOGYAKARTA
http://repository.umy.ac.id/handle/123456789/31814
Penelitian ini bertujuan untuk menjelaskan bagaimana prosedur pelaksanan pembiayaan ijarah dan kesesuaian pelaksanaanya dengan prinsip syari’ah berdasarkan Fatwa DSN Nomor 09/DSN-MUI/VI/2000 dan PSAK No 107 di BMT Bina Ihsanul Fikri Yogyakarta.
Metode yang digunakan di dalam penelitian ini adalah metode deskriptif analisis, pengumpulan data dilakukan dengan menggunakan 3 (tiga) metode, yaitu wawancara, observasi dan studi kepustakaan. Sedangkan sumber data menggunakan data primer dan sekunder, yaitu diperoleh dari pihak BMT Bina Ihsanul Fikri, serta dari sumber buku dokumen dan literatur lain yang berhubungan dengan penelitian ini.
Berdasarkan hasil penelitian yang telah dilakukan, prosedur, syarat dan ketentuan pelaksanaan pembiayaan ijarah telah sesuai berdasarkan Fatwa DSN Nomor 09/DSN-MUI/VI/2000 dan PSAK No 107. Untuk selanjutnya diharapakan ada proses penilaian serta pengawasan secara rutin dari dewan pengawas syari’ah pusat sehingga tercapai pelayanan pembiayaan ijarah yang maksimal.
The research aimed at describing how the implementation financing of ijarah agreement was and the its implementation conformity with sharia principles based on DSN Decree No 09/DSN-MUI/VI/2000 and PSAK No 107 in BMT Bina Ihsanul Fikri Yogyakarta.
The method used in the research was analytical descriptive method, data collection was conducted by using 3 (three) different methods, i.e. interview, observation and literature study methods. While the data source used was primary and secondary data, which is obtained from BMT Bina Ihsanul Fikri, as from other document and literature sources related to this research.
Based on the results of the research that has been done, the procedures, terms and conditions for the implementation of ijarah financing are in accordance with DSN Fatwa Number 09 / DSN-MUI / VI / 2000 and PSAK No. 107. Henceforth, it is expected that there will be a process of regular assessment and supervision from the central sharia supervisory board so that maximum ijarah financing services are achieved.
ANALISIS PEMBIAYAAN IJARAH DENGAN FATWA DSN-MUI DAN PSAK NO.107 DI BMT BINA IHSANUL FIKRI YOGYAKARTA
2020-01-01T00:00:00Z