Journal of IAIN Sultan Amai Gorontalo
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HAMBATAN UMKM DI KOTA KUPANG BELUM MENERAPKAN SAK EMKM
Get PDFThe purpose of this study is to determine what obstacles are faced or felt by MSME actors in using SAK EMKM. Based on the results of observations, most MSME actors in Kupang City still prepare financial reports without using SAK EMKM. This qualitative research uses qualitative methods with descriptive data collection methods, namely in-depth interviews and interactive observations. In addition, the data analysis method used is narrative analysis. The results of the research found several obstacles, namely that MSME actors did not know about accounting and what SAK EMKM was, lack of socialization carried out by the Cooperative and SME Service regarding accounting knowledge and SAK EMKM, MSME actors felt that accounting was very difficult, the human resources they had were inadequate and not competent, There is no time to make or present correct bookkeeping, MSMEs have difficulty and do not know who to contact to learn or help make good financial reports, MSMEs think that the simple bookkeeping that has been done is already included in the form of a financial report , and there is a perception that it is better to carry out bookkeeping or recording using a method that is simple and easier to understand while not affecting the sustainability of the business being run.Tujuan dari penelitian ini dilakukan agar dapat mengetahui hambatan apa saja yang dialami maupun dirasakan oleh para pelaku UMKM sehingga belum menerapkan SAK EMKM. Sebab dari hasil observasi masih banyak UMKM di Kota Kupang yang belum menerapkan SAK EMKM dalam penyusunan laporan keuangan. Jenis penelitian ini menggunakan pendekatan kualitatif dan Data yang dikumpulkan dalam penelitian kualitatif ini bersifat deskriptif. Teknik pengumpulan data dengan menggunakan teknik observasi partisipatif dan wawancara mendalam. Dan Teknik analisis data yang digunakan adalah analisis naratif. Hasil Penelitian ditemukan beberapa hambatan yakni Para pelaku UMKM tidak mengetahui tentang akuntansi dan apa itu SAK EMKM, Kurangnya sosialisasi yang dilakukan oleh Dinas Koperasi dan UKM terkait ilmu akuntansi dan SAK EMKM, pelaku UMKM merasa akuntansi itu sangat sulit, SDM yang dimiliki tidak memadai dan tidak berkompeten, Tidak ada waktu untuk membuat atau menyajikan pembukuan yang benar, para pelaku UMKM kesulitan dan tidak mengetahui harus menghubungi siapa untuk bisa mempelajari atau membantu membuatkan laporan keuangan yang baik, para pelaku UMKM mengganggap bahwa pembukuan sederhana yang sudah dilakukan sudah termasuk bentuk dari laporan keuangan, dan adanya persepsi lebih baik melakukan pembukuan atau pencatatan dengan metode sederhana dan lebih mudah dipahami selagi tidak mempengaruhi keberlangsungan usaha yang dijalankan
Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Asset Growth terhadap Nilai Perusahaan
Get PDFThis research aims to analyze the influence of Good Corporate Governance, corporate social responsibility and Asset Growth on company value. Data collection uses secondary data. The population is 71 companies in the basic industrial and chemical sectors listed on the Indonesian stock exchange for the 2020-2022 period, while the sample taken using purposive sampling was 11 companies for a period of 3 years which resulted in 33 research samples. The results of this research have been tested for classical assumptions in the form of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, hypothesis test. The data analysis method uses multiple linear regression techniques. Data were analyzed using the SPSS version 22 program. The results of this research show that Good Corporate Governance and Corporate Social Responsibility have a negative effect on company value, whereas Asset Growth has a positive effect on company value.Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance, corporate social responsibility dan Pertumbuhan Aset terhadap nilai perusahaan. Pengumpulan data menggunakan data sekunder. Populasi sebanyak 71 perusahaan di sektor industri dasar dan kimia yang tercatat di bursa efek Indonesia periode 2020-2022, sedangkan sampel yang diambil menggunakan purposive sampling sebanyak 11 perusahaan untuk jangka waktu 3 tahun yang menghasilkan 33 sampel penelitian. Hasil penelitian ini telah diuji asumsi klasik berupa uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, uji hipotesis. Metode analisis data menggunakan teknik regresi linier berganda. Data dianalisis menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance dan Corporate Social Responsibility berpengaruh negatif terhadap nilai perusahaan, sedangkan Pertumbuhan Aset berpengaruh positif terhadap nilai perusahaa
Tradisi Cin Peddis Pada Bulan Muharram di Lingkungan Etnis Madura di Kalimantan Barat
Get PDFThe tradition of cin peddis in the madurese community has become a symbolic tradition in West Kalimantan. This tradition was inherited by the ancestors of the madurese tribe in the tradition of local community customs. Those who carry out the cin peddis tradition perform customs as a form of local knowledge in the community. Uniquely, the cin peddis tradition is carried out in the month of Muharram to preserve the local traditions of the madurese community. This research formulates the question of how the symbolic interpretation of the cin peddis tradition in Muharram month in the environment of the madura ethnic group in West Kalimantan. This research uses ethnographic method with the theory of symbolic interpretative approach. The results of this study show that: (1) the existence of morality values in the cin pendis tradition symbol; (2) the existence of religious values in the spirituality of the community performing the cin pendis tradition; (3) the existence of kinship values in the madura ethnic community. Thus, interpretative symbol tradition appears in the cin peddis tradition in the Madurese community of West Kalimantan.Tradisi cin pedis merupakan sesuatu yang telah diwariskan oleh orang-orang terdahulu di Pulau Madura. Tradisi cin peddis dilaksanakan selama bulan Muharram atau pada saat Tahun Baru Islam. Selama sebulan penuh warga masyarakat di setiap rumah harus membuat tacin peddis atau bubur pedas dengan rempah-rempah yang sesuai dengan cita rasa etnis Madura. Hingga saat ini tradisi cin pedis masih tetap dijaga dan dilestarikan oleh etnis Madura, termasuk di Kalimantan Barat. Adapun prosesi pelaksanaan tradisi cin peddis terdiri dari tiga proses, yaitu : pertama pembuatan tacin peddis; kedua pembacaan doa selamat; ketiga pengantaran tacin peddis ke rumahrumah tetangga. Riset ini bertujuan mendeskripsikan interpretasi simbolik yang muncul pada tradisi cin peddis etnis Madura di Kalimantan Barat. Penelitian ini menggunakan metode etnografi dengan toeri interpretatif simbolik karya Clifford Geertz. Partisipan yang terlibat dalam riset ini berjumalah tiga orang, yaitu : tokoh agama, tokoh adat dan tokoh masyarakat. Hasil riset ini menunjukkan bahwa ada tiga nilai budaya yang terkandung dalam tradisi cin peddis yaitu nilai moral, nilai religius dan nilai kekerabatan
Optimalisasi Kecerdasan Ganda Siswa Madrasah Aliyah (MA) di Kota Parepare
Get PDF This study focuses on optimizing students\u27 potential at the State Islamic Senior High School in Parepare City. This research employs a mixed-method approach, combining quantitative and qualitative research to understand the research problem better. The research design used is the Sequential Explanatory Design. Quantitative data is analyzed using SPSS version 22 and SEMPls. The study results reveal that multiple intelligences, including verbal intelligence, mathematical intelligence, visual intelligence, kinesthetic intelligence, musical intelligence, interpersonal intelligence, intrapersonal intelligence, naturalistic intelligence, and existential intelligence, affect students\u27 preferred subjects. This is indicated by the significance values of each variable, which are sig. < 0.05. Regarding extracurricular activities they influence verbal, logical/mathematical, kinesthetic, interpersonal, and naturalistic intelligence. However, musical and intrapersonal intelligence have no significant influence on the chosen extracurricular activities. The efforts to optimize multiple intelligences in developing students\u27 potential begin with interviews and tests. However, the school has yet to direct students according to their specific multiple intelligences maximally. Penelitian ini berfokus pada optimalisasi potensi siswa di MAN di Kota Parepare. Penelitian ini menggunakan pendekatan metode campuran, menggabungkan penelitian kuantitatif dan kualitatif untuk memahami masalah penelitian dengan lebih baik. Desain penelitian yang digunakan adalah Desain Penjelasan Sekuensial. Data kuantitatif dianalisis menggunakan SPSS versi 22 dan SEMPls. Hasil penelitian mengungkapkan bahwa kecerdasan majemuk, termasuk kecerdasan verbal, kecerdasan matematika, kecerdasan visual, kecerdasan kinestetik, kecerdasan musik, kecerdasan interpersonal, kecerdasan intrapersonal, kecerdasan naturalistik, dan kecerdasan eksistensial, mempengaruhi mata pelajaran yang disukai siswa. Hal ini ditunjukkan oleh nilai signifikansi setiap variabel, yaitu sig. < 0,05. Mengenai kegiatan ekstrakurikuler, mereka memengaruhi kecerdasan verbal, logis/matematis, kinestetik, interpersonal, dan naturalistik. Namun, kecerdasan musik dan intrapersonal tidak memiliki pengaruh yang signifikan pada kegiatan ekstrakurikuler yang dipilih. Upaya mengoptimalkan kecerdasan majemuk dalam mengembangkan potensi siswa dimulai dengan wawancara dan tes. Namun, sekolah belum mengarahkan siswa sesuai dengan kecerdasan majemuk spesifik mereka secara maksimal
KOMPETENSI MANAJERIAL KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA PENDIDIK
Get PDFPenelitian ini bertujuan untuk melihat sejauh mana kontribusi manajerial kepala sekolah dalam meningkatkan kualitas pendidik. Sebab, pendidik dan kepala sekolah merupakan satu kesatuan yang tidak dapat dipisahkan dalam konsep pendidikan karena saling mempengaruhi. Metode yang digunakan dalam penelitian ini menggunakan pendekatan library research, atau kajian pustaka yang data-datanya didapatkan dari berbagai referensi buku, jurnal dsb. Baik secara online maupun offline. Hasil penelitian menunjukan bahwa: kompetensi manajerial kepala sekolah dalam meningkatkan kinerja pendidik dapat dilakukan dengan berbagai cara, salah satunya yang ditemukan dalam penelitian ini yaitu dengan memberikan kesempatan bagi pendidik mengikuti pengembangan kompetensi seperti workshop, Diklat, dan pelatihan penunjang lainnya. Sehingga dengan meningkatnya kompetensi maka diharapkan secara otomatis kinerja juga harus meningkat
Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi: (Studi Kasus Provinsi Sulawesi Barat)
Get PDFThe implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province
Pengaruh Dana Giro dan Deposito Berjangka Terhadap Laba Perusahaan : (Studi Pada PT. BNI (Persero) KCP. Panakkukang Makassar
No full textThis research aims to investigate and assess the potential impact of demand deposits and time deposits on the profitability of PT. Bank Negara Indonesia (Persero). The study focuses on analyzing data related to third-party funds and liquidity at the Panakukang Makassar branch of Bank BNI spanning from 2017 to 2021. Secondary data derived from financial reports processed at the Panakukang branch is utilized for analysis, employing SPSS software for data manipulation. Methodologically, the study employs a range of statistical tests including descriptive analysis, classical assumption tests, multiple linear regression analysis, partial and simultaneous hypothesis testing, and coefficient of determination tests. Results indicate a significant positive correlation between demand deposits and company profitability, attributed to the effective utilization of both demand and time deposits in influencing company earnings. This influence is elucidated by the bank\u27s adeptness in reinvesting deposits into both productive and non-productive assets Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah ada pengaruh dana giro dan deposito berjangka terhadap laba perusahaan pada PT. Bank Negara Indonesia (Persero). Sampel penelitian adalah jumlah dana pihak ketiga dan likuiditas pada Bank BNI periode 2017 sampai dengan 2021 KCP Panakukang Makassar. Penelitian ini sepenuhnya menggunakan data sekunder berupa laporan keuangan yang telah diolah pada PT. Bank Negara Indonesia (Persero) Tbk KCP Panakukang. Data diolah menggunakan perangkat lunak statistic SPSS. Uji statistic yang digunakan adalah uji diskrptif, uji asumsi klasik, uji regresi linier berganda, uji hipotesis parsial dan simultan, uji koefisien determinasi. Hasil penelitian menunjukkan bahwa dana giro berpengaruh positif dan signifikan terhadap laba perusahaan hal tersebut disebabkan oleh karena efektifnya dana giro dan deposito berjangka berpengaruh positif dan signifikan terhadap laba perusahaan, hal tersebut dikarenakan sumber dana yang diperoleh oleh bank dari simpanan yang disalurkan kembali oleh bank dalam bentuk asset produktif dan asset non produktif
Potensi dan Tantangan Implementasi Akad Wakalah bil Ujrah pada Transaksi Bisnis Syariah Modern
Get PDFThis research aims to explore the potential and challenges of implementing Akad Wakalah bil Ujrah in modern Islamic business transactions in Indonesia. The research method used is qualitative research with a case study approach. Data was collected through in-depth interviews with Islamic finance practitioners, analysis of documents related to Islamic business regulations and transactions, and direct observation of the implementation process of Akad Wakalah bil Ujrah. The research results show that there is great potential in applying this akad to increase operational efficiency, reduce risk, and support the growth of the Islamic finance industry. However, challenges such as lack of understanding among business actors, unclear regulations, lack of supporting infrastructure, and the risk of misuse become obstacles that need to be overcome. By overcoming these challenges through educational efforts, regulatory improvements, infrastructure development, and the implementation of strict monitoring mechanisms, the implementation of Akad Wakalah bil Ujrah can be an effective instrument in supporting the growth of modern Islamic business in Indonesi
Pengaruh Pembelajaran Akuntansi Keuangan dan Kemampuan Akademis terhadap Perilaku Hedonis Mahasiswa dalam Mengelola Keuangan
Get PDFThis research aims to determine the effect of learning Financial Accounting and academic abilities on students\u27 hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1) Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances.This research aims to determine the effect of learning Financial Accounting and academic abilities on students\u27 hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1) Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances
Fungsi Strategi Pemasaran, Kualitas Layanan dan Kepercayaan Terhadap Loyalitas Nasabah
Get PDFThis study aims to test the influence of marketing strategy on customer loyalty, test the influence of service quality on customer loyalty and the influence of trust on customer loyalty. The population in this study is all customers at PT Bank Sulselbar Makassar Head Office. The sampling technique is determined by purposive sampling, which is a technique for determining samples based on certain criteria. The criteria for selecting the sample taken in this study are customers at PT. Bank of South Sulawesi, Makassar. Malhotra 2006 if the population is large and the number is unknown, then the number of samples is calculated with 5-10 x Estimate Parameter. So the number of samples in this study is (5.20) = 100 people. In this study, the variables were measured using the Likert Scale. The data obtained were then processed using SPSS by means of multiple linear regression analysis. The results of the study found that marketing strategies have a positive and significant effect on customer loyalty, testing the influence of service quality has a positive and significant effect on customer loyalty and the influence of trust has a positive and significant effect on customer loyalty.Penelitian ini bertujuan untuk menguji pengaruh strategi marketing terhadap loyalitas nasabah, menguji pengaruh kualitas pelayanan terhadap loyalitas nasabah dan pengaruh kepercayaan terhadap loyalitas nasabah. Populasi pada penelitian ini adalah seluruh nasabah di PT Bank Sulselbar Kantor Pusat Makassar. Teknik pengambilan sampel ditentukan dengan purposive sampling, yaitu teknik penentuan sampel berdasarkan kriteria tertentu. Kriteria pemilihan sampel yang diambil dalam penelitian ini adalah nasabah pada PT. Bank Sulselbar Makassar. Malhotra 2006 apabila jumlah populasi besar dan tidak diketahui jumlahnya, maka jumlah sampel dihitung dengan 5-10 x Estimate Parameter. Maka jumlah sampel dalam penelitian ini adalah (5.20)= 100 orang. Pada penelitian ini variabel yang diukur dengan menggunakan Skala Likert. Data yang didapatkan kemudian diolah menggunakan SPSS dengan cara analisis regresi linier berganda. Hasil penelitian menemukan bahwa strategi marketing berpengaruh positif dan signifikan terhadap loyalitas nasabah, menguji pengaruh kualitas pelayanan berpengaruh positif dan signifikan terhadap loyalitas nasabah dan pengaruh kepercayaan berpengaruh positif dan signifikan terhadap loyalitas nasabah