Implementation Analysis Of Isak 35 In Financial Reporting Of The Gmit Church In Indonesia (original) (raw)

La gestion comptable des Institutions Financières Islamiques (IFI) dans l’espace UEMOA : réalités et perspectives

Revue Congolaise de Gestion, 2020

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The Impact Ofthe Accounting and Financial System (SCF) and the Ias 16 Standard on the Financial Information

RIMAK International Journal of Humanities and Social Sciences

Since January 1,2010, companies in Algeria have been forced to use the new SCF (accounting and financial system), inspired in its majority of international accounting standards IAS/IFRS, issued by the international Accounting Standards Board (IASB)1. This mutation, which is expected as it is due more than ten years of reflection, should enable users of financial statements to better understand the financial situation of Algerian companies. With the development of the increasingly important information requirements of financial markets, it has become necessary to standardize international accounting standards so that companies can provide financial information the same level of financial information using the same methods of calculation. A new principle of component accounting is required for all corporations. It is to register separately for fixed asset items that are used differently by the company and then to establish its own depreciation schedule for each. The damping components...

Sani Fassih doc.PDF

Technical report

Etude curriculaire du statut des probabilités et sstatistiques au Maroc: perspectives d'amélioration

Analisis Hukum Islam Terhadap Pola Kerja Ngedok Bidang Pertanian DI Desa Brangkal Kecamatan Sooko Kabupaten Mojokerto

2016

Skripsi ini ditulis untuk menjawab pertanyaan pertama, Bagaimana Deskripsi Praktik Pola Kerja Ngedok dalam Bidang Pertanian di Desa Brangkal Kecamatan Sooko Kabupaten Mojokerto? Kedua, Bagaimana Analisis Hukum Islam Terhadap Pola Kerja Ngedok Bidang Pertanian di Desa Brangkal Kecamatan Sooko Kabupaten Mojokerto? Data penelitian ini dihimpun melalui wawancara (interview) dan studi pustaka yang kemudian dianalisis dengan teknik deskriptif, yaitu mendeskripsikan secermat dan selengkap mungkin data lapangan mengenai pola kerja ngedok di Desa Brangkal Kecamatan Sooko Kabupaten Mojokerto. Selanjutnya dianalisis dari segi kesesuaiannya dengan hukum Islam dengan pola pikir deduktif, yaitu dengan meletakkan norma hukum Islam sebagai rujukan dalam menilai fakta-fakta khusus mengenai pola kerja ngedok dalam bidang pertanian. Hasil penelitian ini menyimpulkan bahwa Pola kerja ngedok sebagai bentuk kerjasama bidang pertanian di Desa Brangkal Kecamatan Sooko Kabupaten Mojokerto dilakukan oleh pel...

Pelaksanaan Zakat Pertanian (Studi Kasus Petani Bawang DI Nagari Kampung Batu Dalam Kecamatan Danau Kembar Kabupaten Solok)

2018

This paper discusses the implementation of agricultural zakat in "Nagari Kampung Batu Dalam , Kecamatan Danau Kembar , Kabupaten Solok" and what are the constraints faced by the community in the implementation of agricultural zakat. The type of research is field research. It is concluded that the implementation of zakat onion farming is done by farmers at every harvest time, two to three times of harvest and the month of Ramadan. The amount of zakat disbursed partially calculates the operational costs and partly focus on the amount of crops obtained. Zakat is distributed in the form of money and goods and onions are given to workers who are deemed entitled to receive zakat, kinsman relatives, orphans and zakat are also channeled to the mosque or local mushalla. Some people still equate agricultural zakat with alms or infak. While the constraints faced by the community in implementing agricultural zakat is the level of public awareness is still low, it is influenced by th...

La conciliarité en Indonésie. Nouveautés et enjeux ecclésiologiques

Revue théologique de Louvain , 2015

Since Vatican II, very few particular councils have been celebrated. These deliberative and consultative supra-diocesan institutions have also not been studied much. However, in addition to these councils in the strict sense, there were various national processes in Europe in the 1970s, and subsequently in Asia and Africa as well. These processes creatively combine conciliarity and collegiality. After a statusquaestionnis (I), the authors present the implementation of this conciliarity in Indonesia since 1986 (II). This little-known experience opens up paths for developing a renewed conciliarity. The authors have thus interviewed several ecclesiological dimensions (III): the sensus fidelium, the articulation on the national and diocesan levels, the episcopal collegiality, and the particular Churches as part of the people of God. Depuis le concile Vatican II, très peu de conciles particuliers ont été célébrés. Ces institutions délibératives et consultatives supradiocésaines ont été d’ailleurs peu étudiées. À côté de ces conciles stricto sensu ont toutefois eu lieu plusieurs processus nationaux en Europe dans les années 1970, et aussi par la suite en Asie et en Afrique. Ces processus allient de manière très créative conciliarité et collégialité. Après un status quaestionnis (I), les auteurs présentent la mise en œuvre de cette conciliarité en Indonésie depuis 1986 (II). Cette expérience méconnue ouvre des pistes pour développer une conciliarité renouvelée. Sont ainsi interrogées plusieurs dimensions ecclésiologiques (III) : le sensus fidelium, l’articulation des niveaux nationaux et diocésains, la collégialité épiscopale, les Églises particulières comme portion du peuple de Dieu.

Comparaison de l'efficacité et l'efficience des Banques islamiques et conventionnels: cas de l'Indonésie

Cette étude cherche à examiner la comparaison entre les banques islamiques et celles conventionnelles de l'Indonésie et ce par l'application d'une approche dite efficacitéefficience afin d'élucider les déterminants de la performance du secteur bancaire Indonésienne tout en mettant en évidence les facteurs qui affectent leurs profits. L'histoire des banques conventionnelles de l'Indonésie est très aisée de comparaison avec les banques islamiques indonésienne. L'industrie bancaire islamique en ce pays est à ses débuts un nombre peu réduits des banques sont actives dans ce secteur et qui réalise une telle performance. Ce papier se base sur des données mensuelles du secteur bancaire de l'Indonésie qui datent de Mars 2010 à Juillet 2011 collectés des rapports annuels de la banque centrale indonésienne. Une régression multiple est appliquée pour juger l'efficacité et l'efficience des banques islamiques et conventionnelles indonésiennes. En procédant à un 1 Jaouadi Said, Docteur à l'université Tunis EL MANAR, said.economie@gmail.com 2 Ben jazia Rachida, doctorante à l'université Tunis EL MANAR rbenjazi@yahoo.fr 3 Ziadi Azza, doctorante à l'université Saint-Quentin -en-Yvelines rbenjazi@yahoo.fr 2 rapprochement entre les résultats relatifs aux secteur bancaires islamiques et conventionnelles, il s'est avéré que ces derniers opèrent d'une manière loin d'être efficace et efficiente , ce qui nous amène à valoriser l'apport économique et financier du secteur bancaire islamique en terme de stabilité financière et de développement durable. Mots clés : Finance islamique, Finance conventionnelle, Approche efficienceefficacité, Régression multiple. Abstract This study investigates the comparison between Islamic and conventional Indonesian banks and that by applying an approach called Efficiency -effectiveness in order to elucidate the determinants of performance of the Indonesian banking sector while placing identify factors that affect their profits. The history of conventional banks in Indonesia is very easy comparison with the Indonesian Islamic banks. The Islamic banking industry in Indonesia is in its infancy a slightly reduced number of banks active in this sector and achieves such a performance. This paper is based on monthly data of the banking sector in Indonesia dating from March 2010 to July 2011 collected on annual reports of the Indonesian central bank. A multiple regression is applied to judge the effectiveness and efficiency of conventional and Islamic banks in Indonesia. In making a connection between the results for conventional and Islamic banking sector, it turned out that they operate in manner linen to be effective and efficient, which leads us to value the contribution of economic and financial Islamic banking in terms of financial stability and sustainable development.

Mise en place d'un système de numérisation des rapports de l'Institut Supérieur Pédagogique de Bukavu (I.S.P./Bukavu). Implementation of a system of digitization of the reports of the Institut Supérieur Pédagogique de Bukavu (I.S.P./Bukavu

Revue Internationale du Chercheur, 2023

This study concerns the implementation of a system for digitizing the internship reports of students at I.S.P./Bukavu (Institut Supérieur Pédagogique); it responds to the problem of rational management of digitized archives encountered by several public and private institutions in the city of Bukavu in the Democratic Republic of Congo. Our starting point was the main question: "What solution could be implemented to optimize the management of ISP/Bukavu students' internship reports?" to which the provisional answer was: the implementation of a web application interacting with a MySQL (My Structured Query Language) database would be a solution for archiving this institution's students' reports. The Analytical and Unified Process (UP7) methods, supported by documentary, observation and interview techniques, enabled us to verify our hypothesis. The result was the creation of a platform supported by a MySQL database. Unit, integration and functional tests were carried out throughout the system's development to ensure its validity and reliability.

Analisis Keterkaitan Pengakuan Pendapatan Dalam Accrual Method Terhadap Pelaporan Pajak Pertambahan Nilai Pada Pt. Berlian Jasa Terminal Indonesia Surabaya

2017

The purpose of this study is to determine whether the recognition of income used by PT. Berlian Jasa Terminal Indonesia has links to calculations, payments and reporting. Acknowledgment of accrual income is recognition of recognized income at the time the transaction occurs even if the seller has not received the money. With the recognition of this income, it is expected to have a relationship with the value added tax to be reported at each period. The reporting of the value added tax in may derive from the total income tax earned from the income on the sale transaction minus the input tax on the purchase transaction. Keywords: revenue recognition, calculation of value added tax, value added tax reporting.