Journal of IAIN Sultan Amai Gorontalo
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Determinan Kinerja Keuangan terhadap Maqashid Syariah Development Indeks pada Bank Umum Syariah
Get PDFThis study aims to determine the effect of financial performance through profitability ratios proxied by return on assets (ROA), liquidity ratios proxied by financing to deposit (FDR), solvency ratios proxied by capital adequacy ratio (CAR), and efficiency ratios proxied with operational costs on operating income (BOPO) to the level of sharia compliance through the maqashid sharia development index (MSDI) which collects the five objectives of sharia, namely hifdz al-diin (maintaining religion), hifdz al-maal (protecting assets), hifdz al-nafs (maintaining the soul), hifdz al-nasl (maintaining offspring), and hifdz al-aql (maintaining reason) based on the concept of maqashid sharia version of Jasser Auda. This type of research is quantitative research with the research method used being the documentation method. Secondary data sources with purposive sampling technique. The data have been seen from the annual reports of Islamic commercial banks in Indonesia with a time period of 2011 to 2020. The data analysis method used is panel data regression analysis with Chow test, Hausman test, and hypothesis testing (R2 test, t-test, and F test), while the panel data regression estimation model used is the fixed effect model. The data processing in this study uses the E-Views 12 program. The results obtained on the effect on the level of sharia compliance through the maqashid sharia development index (MSDI) include; return on assets (prob. 0.5209), financing to deposit (prob. 0.0036), capital adequacy ratio (prob. 0.7312), and efficiency ratio proxied by operating costs to operating income/BOPO (prob. 0,1137)
Pengaruh Prinsip-Prinsip Good Governance terhadap Pengelolaan Dana Desa di Desa Medalem
No full textThis study aims to determine the impact of accountability, transparency, and community participation on the management of village funds in Medalem Village, Kradenan District, Blora Regency. This research employs a quantitative method with a population comprising all village residents, totaling 2,553 individuals. The sample was selected using purposive sampling with specific criteria, resulting in 97 respondents. Primary data were collected directly through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings indicate that accountability and community participation influence the management of village funds, while transparency does not have a significant impact. One of the challenges identified is the lack of openness from the village government to the public. It is recommended that the village government continue to enhance accountable, transparent, and participative management of village funds to improve the overall management in Medalem VillageThis study aims to determine the impact of accountability, transparency, and community participation on the management of village funds in Medalem Village, Kradenan District, Blora Regency. This research employs a quantitative method with a population comprising all village residents, totaling 2,553 individuals. The sample was selected using purposive sampling with specific criteria, resulting in 97 respondents. Primary data were collected directly through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings indicate that accountability and community participation influence the management of village funds, while transparency does not have a significant impact. One of the challenges identified is the lack of openness from the village government to the public. It is recommended that the village government continue to enhance accountable, transparent, and participative management of village funds to improve the overall management in Medalem Villag
The Effect of Profitability and Net Working Capital on Cash Holding Moderated by Firm Size
No full textThis study aims to test and prove empirically whether profitability and net working capital partially affect cash holding and whether firm size as a moderating variable is able to moderate the relationship between profitability and net working capital on cash holding. This research utilizes secondary data sourced of financial reports consumer non-cyclical sector companies that are listed on the Indonesia Stock Exchange from 2020 to 2022. Sampling is conducted through purposive sampling, where samples are chosen according on the predetermined criteria. According to the predetermined criteria, 50 companies were selected with 3 years of observation are obtained, resulting in a total of 150 samples for this study. In this research, the analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 29 as the statistical tool. The results of this study indicate that partially, profitability and net working capital affects cash holding. Additionally, the interaction test results indicate that firm size strengthens the relationship between profitability and cash holding, as well as the relationship between net working capital and cash holding
Determinan Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
Get PDFThis research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research uses quantitative methods with secondary data in the form of company annual reports. The population in this study were 99 mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used a purposive sampling method and 15 companies were obtained as research samples with an observation period of 5 years, resulting in 75 analysis units. Technical data analysis uses structural equation models with WarpPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness in mining companiesThis research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research uses quantitative methods with secondary data in the form of company annual reports. The population in this study were 99 mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used a purposive sampling method and 15 companies were obtained as research samples with an observation period of 5 years, resulting in 75 analysis units. Technical data analysis uses structural equation models with WarpPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness in mining companies
Pengaruh Servant Leadership dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Organizational Citizenship Behavior
No full textThis study aims to determine the effect of servant leadership and interpersonal communication on ASN performance and organizational citizenship behavior (OCB), the effect of organizational citizenship behavior (OCB) on ASN performance, the effect of servant leadership and interpersonal communication on ASN performance through organizational citizenship behavior (OCB) at the BKKBN Representative Office of West Sulawesi Province. To obtain the required data, a questionnaire was distributed. The data analysis technique used smartpls 4.1.0.8. The results of the study showed that servant leadership can significantly improve organizational citizenship behavior, interpersonal communication has a significant effect on improving organizational citizenship behavior, servant leadership can significantly improve ASN performance, interpersonal communication can significantly improve ASN performance, organizational citizenship behavior can significantly affect ASN performance, organizational citizenship behavior can mediate the influence of servant leadership on ASN performance, organizational citizenship behavior can mediate the influence of interpersonal communication on ASN performance at the BKKBN office of West Sulawesi Province. The findings in this study indicate that personal communication can improve organizational citizenship behavior so that it has an impact on improving ASN performance at the BKKBN office of West Sulawesi Provinc
Comparison of Leasing and Ijarah Accounting : A Critical Research of Indonesian Financial Accounting Standards
Get PDFThe Financial Accounting Standards Statement (FASS) 107, which governs the domain of leasing accounting, has elicited unfavorable interpretations among accounting practitioners in Indonesia. Practitioners assert that FASS 107 bears no significant distinction from FASS 30, which also addresses the issue of leasing accounting, as the principles of ijarah accounting delineated in FASS 107 are perceived to have incorporated numerous principles from leasing accounting in FASS 30 by substituting conventional terminology with sharia-compliant terminology. The objective of this study is to conduct a comparative analysis of the similarities and distinctions between the principles of leasing accounting articulated in FASS 30 and the principles of ijarah accounting outlined in FASS 107. This research is classified as library research. The primary data source utilized comprises the Financial Accounting Standards containing the regulations associated with FASS 30 and FASS 107, which have been published by the Indonesian Institute of Accountants, while the secondary data source comprises the National Sharia Council (DSN) Decree Number 27/DSNMUI/III/2002, dated March 28, 2002 which pertains to leasing financing, among other relevant documents. The analytical model employed in this study is the content analysis technique applicable to FASS 30 and FASS 107. Subsequently, the researcher employs a comparative analysis approach to both FASSs, supplemented by arguments aimed at substantiating the similarities and differences in the accounting principles encapsulated within the two FASSs. The findings of the study reveal that FASS 107, pertaining to leasing accounting, continues to adopt numerous principles of leasing accounting delineated in FASS 30. There are five notable similarities in the accounting principles embraced by FASS 107. Furthermore, the findings also substantiate that there exist fourteen distinctions in the accounting principles employed by the two FASSs. The study concludes by affirming that discrepancies exist between the leasing accounting principles in FASS 30 and the ijarah accounting principles in FASS 107.The Financial Accounting Standards Statement (FASS) 107, which governs the domain of leasing accounting, has elicited unfavorable interpretations among accounting practitioners in Indonesia. Practitioners assert that FASS 107 bears no significant distinction from FASS 30, which also addresses the issue of leasing accounting, as the principles of ijarah accounting delineated in FASS 107 are perceived to have incorporated numerous principles from leasing accounting in FASS 30 by substituting conventional terminology with sharia-compliant terminology. The objective of this study is to conduct a comparative analysis of the similarities and distinctions between the principles of leasing accounting articulated in FASS 30 and the principles of ijarah accounting outlined in FASS 107. This research is classified as library research. The primary data source utilized comprises the Financial Accounting Standards containing the regulations associated with FASS 30 and FASS 107, which have been published by the Indonesian Institute of Accountants, while the secondary data source comprises the National Sharia Council (DSN) Decree Number 27/DSNMUI/III/2002, dated March 28, 2002 which pertains to leasing financing, among other relevant documents. The analytical model employed in this study is the content analysis technique applicable to FASS 30 and FASS 107. Subsequently, the researcher employs a comparative analysis approach to both FASSs, supplemented by arguments aimed at substantiating the similarities and differences in the accounting principles encapsulated within the two FASSs. The findings of the study reveal that FASS 107, pertaining to leasing accounting, continues to adopt numerous principles of leasing accounting delineated in FASS 30. There are five notable similarities in the accounting principles embraced by FASS 107. Furthermore, the findings also substantiate that there exist fourteen distinctions in the accounting principles employed by the two FASSs. The study concludes by affirming that discrepancies exist between the leasing accounting principles in FASS 30 and the ijarah accounting principles in FASS 107
Pelestarian Budaya melalui Pelatihan Batik Cap Lokal Khas Desa Ngadirejo Kecamatan Jabung
Get PDFThis study examines the implementation of a cultural preservation initiative through local stamped batik training in Ngadirejo village. Using the Asset Based Community Development (ABCD) methodology, the research focuses on leveraging community assets, particularly the village\u27s strategic location on Mount Bromo\u27s slopes and its agricultural commodities, notably coffee and durian plantations. The training program engaged 30 female participants and was conducted through multiple stages, including theoretical foundations and hands-on workshops led by an expert facilitator. The intervention strategy encompassed several phases: basic knowledge dissemination, wax heating techniques, stamping processes, motif enhancement, dyeing procedures, and appropriate drying methods. The training incorporated distinctive local motifs featuring Ngadirejo\u27s coffee beans, durian fruits, and Mount Bromo landscape, creating a unique identity for the village\u27s batik products. Observational data and interviews revealed high participant engagement and enthusiasm throughout the program, particularly during practical simulations. The initiative resulted in the successful acquisition of batik-making technical skills and led to plans for establishing a local batik production enterprise. Additionally, the program fostered community commitment to sustain batik production as both a cultural preservation effort and an economic development opportunity, demonstrating the effective integration of traditional craftsmanship with local cultural
Sosialisasi Pemanfaatan Plagiarism Software berupa Turnitin pada Mahasiswa Tingkat Akhir Jurusan Tadris Bahasa Inggris, Fakultas Ilmu Tarbiyah dan Keguruan IAIN Sultan Amai Gorontalo
Get PDFExamination of plagiarism actions towards scientific writing results, in line with the current technological advancements, cannot be denied. There are many checking tools available, whether through applications or web-based software. One of the familiar and widely used software is Turnitin. Therefore, the research team deemed it necessary to delve deeper and provide an understanding of the utilization of Turnitin software to students, especially in thesis writing. This study aims to introduce the use of Turnitin software as a similarity detection application in scientific writing, particularly in thesis works for final-year students in the English Language Teaching Department at IAIN Sultan Amai Gorontalo. The study involved 27 students. The utilization socialization model was conducted face-to-face. The results of this research show an improvement in understanding the utilization of Turnitin in the process of checking scientific writing, particularly in students\u27 thesis works. This is evidenced by the difference in the level of understanding of Turnitin before and after socialization, which is quite significant at 35 percent. Such socialization needs to be carried out extensively to ensure that awareness of plagiarism actions and the utilization of Turnitin among students at IAIN Sultan Amai Gorontalo spreads evenly.
Keywords: Plagiarism Checker; Utilization Socialization; Turnitin; Scientific Writing
Pemahaman Moderasi Beragama dalam Keluarga Melalui Pendidikan Kursus Pranikah di Kabupaten Bogor.
Get PDFThis research aims to provide an understanding of religious moderation to prospective brides through premarital courses in Rumpin Village with a research focus on the internalisation of religious moderation values to prospective brides through educational activities, premarital counseling, and understanding of Islamic teachings in the family environment in order to form a family that is appeasement (sakinah), love (mawaddah), affection (warahmah) and has moderate religious insight. This research is a field research with a sociological approach. Data collection techniques using documentation and observation, then analysed descriptively qualitative. The results showed that bridge-to-be in Rumpin Village in the premarital education held at the Religious Affairs Office were given religious knowledge material on how to settle down through moderate perspectives and attitudes. Moreover, the premarital education course is a programme of the Ministry of Religious Affairs which is carried out before the marriage contract is held. Islamic teachings remind us of the importance of knowledge in marriage.Penelitian ini bertujuan untuk memberikan pemahaman moderasi beragama kepada calon pengantin melalui kursus pranikah di Desa Rumpin dengan fokus penelitian tentang internalisasi nilai-nilai moderasi beragama kepada calon pengantin melalui kegiatan-kegiatan pendidikan, penyuluhan pranikah, dan pemahaman ajaran Islam di lingkungan keluarga dalam rangka membentuk keluarga yang sakinah mawaddah warahmah serta mempunyai wawasan keberagamaan yang moderat. Penelitian ini merupakan penelitian lapangan dengan pendekatan sosiologis. Teknik pengumpulan data menggunakan dokumentasi dan observasi, kemudian dianalis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa calon pengantin di Desa Rumpin dalam kursus pranikah yang diadakan di Kantor Urusan Agama diberikan materi pengetahuan agama tentang cara berumah tangga melalui cara pandang dan sikap moderat. Apalagi kursus pranikah adalah sebuah program dari Kementerian Agama RI yang dilaksanakan sebelum diadakannya akad nikah. Ajaran Islam mengingatkan tentang pentingnya ilmu dalam pernikahan
Development of English Vocabulary Learning Media Based on Word Connect Game Application: A Research and Development Study
No full textLanguage skills must be supported by vocabulary mastery, because vocabulary is the framework of a language. The success of teaching must not only pay attention to the material and learning methods, but also pay attention to the learning media. Nowadays, learning media also follows the development of technology and information with many applications available on the Google playstore and can be accessed using the internet network. This research aims to design a word connect game application which used to improve the students’ vocabulary. This research used research and development design in two step, namely need analysis and design. The result of this research showed that 99% students need word connect game application to improve their vocabulary. There are seven steps in designing word connect game. Therefore, this research concluded that word connect game application can be used as a learning media in improving the students’ vocabulary. This research implies to used word connect game application as a learning media in learning Englis