Journal of IAIN Sultan Amai Gorontalo
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Redesain e-Persediaan Berbasis Sistem Informasi Akuntansi pada Pemerintah Provinsi Gorontalo
Get PDFThis study aimed to redesign the accounting information system-based E-Inventory at the Provincial Government of Gorontalo. This study adopted a qualitative approach using descriptive methods. The study involved three informants. The data were collected through observation, interviews, and documentation. The data analysis techniques employed in this study include data reduction, data display, and conclusion/verification. The findings of this study indicated that the E-Inventory system can be represented through Unified Modeling Language (UML) diagrams and flowcharts as the redesign model. The PIECES analysis wa utilized in the redesign process to analyze the weaknesses of the E-Inventory system. Based on this analysis, system failures were identified in the E-Inventory, such as duplicate entries during transaction input and the need for initial inventory balance entry for the subsequent period. Therefore, these recording and input errors can be minimized by redesigning the E-Inventory system. This redesign is undertaken to enchance the efficiency of the E-Inventory system in accordance with the inventory management needs of consumable goods at the Provincial Government of Gorontal
Pemikiran Ekonomi Islam Perspektif Hasan Al Banna
Get PDFContemporary Islamic economics has rapidly developed in recent decades, offering a fair and sustainable alternative to classical and modern economic systems. Several factors that encourage the rise of Islamic economics are; dissatisfaction with classical and modern economic systems; the revival of Islamic values throughout the world as a solution to dissatisfaction with classical and modern economic systems; The Islamic finance industry is growing fast; more countries implementing Islamic economic policies; Muslim scholars began to research and develop Islamic economic theory. One of the Muslim scholars who later became a figure in contemporary Islamic economics was Hasan Al Banna. The purpose of this research is to find out Hasan Al Banna\u27s thoughts on Islamic economics. The discussion method used in this study uses library research or qualitative descriptive. The results of this study show that Hasan Al Banna\u27s thoughts on the economic systems of capitalism, socialism, and communism are not for Muslims. These systems were not born in Muslim countries and were not intended to be applied to Muslim communities. Islam has offered perfect system, a system that leads them towards goodness and pure Islamic guidance that comes from the Qur\u27an and Sunnah. Because the economic sector is easily reacted to the changing circumstance, the Qur\u27an gives a global ideal to the problem and enforce rules that guarantee people to get its benefits and avoid its harms.Abstrak
Ekonomi Islam kontemporer berkembang pesat dalam beberapa dekade terakhir, menawarkan alternatif yang adil dan berkelanjutan bagi sistem ekonomi klasik dan modern. Beberapa faktor yang mendorong kebangkitan ekonomi Islam adalah; ketidakpuasan terhadap sistem ekonomi klasik dan modern; kebangkitan kembali nilai-nilai Islam di seluruh dunia sebagai solusi dari tidakpuasan terhadap sistem ekonomi klasik dan modern; Industri keuangan syariah berkembang pesat; Semakin banyak negara yang menerapkan kebijakan ekonomi Islam; para cendekiawan muslim mulai meneliti dan mengembangkan teori ekonomi Islam. Salah satu cendekiawan muslim yang kemudian menjadi tokoh ekonomi Islam kontemporer adalah Hasan Al Banna. Pembahasan dalam penelitian ini akan menggunakan jenis penelitian pustaka (library research) atau kualitatif deskriptif. Menurut Hasan Al Banna, sistem-sistem perekonomian kapitalisme, sosialisme, dan komunisme tidak untuk umat Islam. Sistem-sistem tersebut lahir bukan di negeri umat Islam dan bukan untuk diterapkan pada masyarakat muslim. Umat Islam telah memiliki sistem yang sempurna, sistem yang mengantarkan mereka menuju kebaikan dan bimbingan Islam yang hanif yang bersumber dari Al Qur’an dan Sunnah. Karena sektor ekonomi merupakan sektor yang senantiasa berubah mengikut perubahan situasi, Al Qur’an memberikan sentuhan-sentuhan global terhadap masalah ini serta meletakkan kaidah-kaidah yang bisa memberikan jaminan bagi orang untuk mengambil manfaatnya dan menjauhi keburukan-keburukannya
Pengaruh Budaya Organisasi dan Kompensasi terhadap Komitmen Organisasi: (Studi pada PT INKA Multi Solusi)
No full textThe research was conducted to analyze the influence of organizational culture and compensation on organizational commitment at PT INKA Multi Solusi. The research method used was quantitative research. The sampling technique employed non-probability sampling method with a saturated sampling of 70 permanent employess in non-production units. Data collection was carried out through questionnaire distribution. The data from the respondents in the study were processed using partial least square. The research results indicate that organizational culture has a significant positive impact on organizational commitment. Compensation has a significant positive impact on organizational commitment. The results obtained show that the better the implementation of organizational culture in the company, the higher the organizational commitment of employees and the higher the compensation provided by the company, the higher the organizational commitment of PT INKA Multi Solusi employees.Penelitian ini dilakukan untuk menganalisa pengaruh budaya organisasi dan kompensasi terhadap komitmen organisasi pada PT INKA Multi Solusi. Metode penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode nonprobability sampling dengan sampling jenuh sebanyak 70 pegawai tetap dengan unit kerja non produksi. Pengumpulan data dilakukan melalui penyebaran kuesioner. Data dalam penelitian yang berasal dari responden diolah menggunakan partial least square. Hasil penelitian menyatakan bahwa budaya organisasi berpengaruh positif signifikan terhadap komitmen organisasi. Kompensasi berpengaruh positif signifikan terhadap komitmen organisasi. Hasil yang diperoleh menunjukkan bahwa semakin baik penerapan budaya organisasi di perusahaan maka akan meningkatkan komitmen organisasi yang dimiliki oleh pegawai dan semakin tinggi kompensasi yang diberikan oleh perusahaan maka akan semakin tinggi komitmen organisasi pegawai PT INKA Multi Solusi
Pengaplikasian Remote Audit dan Skeptisme Profesional Auditor dalam Mempertahankan Kualitas Audit pada Kantor Akuntan Publik di Surabaya
Get PDFThis research aims to test the influence of Remote Audit and Professional Skepticism on Audit Quality. The object of the research is 117 partner auditors who work at the Public Accounting Office in the Surabaya region. Simple random sampling technique was used to determine the sample in this investigation by utilizing a probability sampling procedure. This research utilizes a quantitative research approach based on questionnaires sent to public accounting firms in Surabaya. Primary data is collected. Using WarpPLS Version 8.0 software, the data was analyzed using the Partial Least Square (PLS) approach. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor\u27s observations, the audit quality will improvePeneltian ini bermaksud menguji pengaruh Remote Audit dan Skeptisme Profesional terhadap Kualitas Audit. Objek penelitiannya yakni auditor berkedudukan partner yang bekerja di Kantor Akuntan Publik wilayah Surabaya sebanyak 117 auditor. Teknik simple random sampling dipakai guna menetapkan sampel dalam penyelidikan ini dengan memanfaatkan prosedur probability sampling. Penelitian ini memanfaatkan pendekatan penelitian kuantitatif berdasarkan kuesioner yang dikirimkan ke kantor akuntan publik di Surabaya. Data primer dikumpulkan. Dengan memakai software WarpPLS Versi 8.0, data dianalisis memanfaatkan pendekatan Partial Least Square (PLS). Temuan studi mengungkapkan bahwasanya semakin memadai teknologi yang digunakan auditor dalam pelaksanaan remote auditing dan semakin bertanya-tanya mengenai hal-hal yang meragukan menurut pengamatan auditor maka kualitas audit akan meningka
Determinan Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kabupaten Blora
No full textThis study examines the effect of performance-based budgeting on the accountability of government agency performance in Blora Regency. It focuses on four variables: budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research utilizes a quantitative approach, with the population consisting of employees from government agencies in Blora Regency. A purposive sampling technique was used, selecting 98 employees involved in government budget preparation. Data were collected using questionnaires as the primary data source, which were distributed to respondents. Multiple linear regression analysis was conducted using Statistical Package for Social Science (SPSS) version 25. The results indicate that budget planning positively affects the accountability of government agency performance in Blora Regency. Additionally, budget implementation, budget reporting/accountability, and performance evaluation also positively influence the accountability of government agency performance in Blora RegencyThis study examines the effect of performance-based budgeting on the accountability of government agency performance in Blora Regency. It focuses on four variables: budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research utilizes a quantitative approach, with the population consisting of employees from government agencies in Blora Regency. A purposive sampling technique was used, selecting 98 employees involved in government budget preparation. Data were collected using questionnaires as the primary data source, which were distributed to respondents. Multiple linear regression analysis was conducted using Statistical Package for Social Science (SPSS) version 25. The results indicate that budget planning positively affects the accountability of government agency performance in Blora Regency. Additionally, budget implementation, budget reporting/accountability, and performance evaluation also positively influence the accountability of government agency performance in Blora Regency
Pengaruh Reksa Dana Syariah, Saham Syariah dan Sukuk terhadap Pertumbuhan Ekonomi di Indonesia Dengan Inflasi Sebagai Variabel Moderasi
Get PDFThis study aims to determine the effect of Islamic mutual funds, Islamic stocks and sukuk on economic growth in Indonesia with inflation as a moderating variable. This research uses a quantitative approach. The data source in this research is secondary data. The data analysis technique used in this research is Structural Equation Model (SEM) with Partial Least Square (PLS) approach. The findings in this study indicate that Islamic mutual funds have a positive and insignificant effect on economic growth. Islamic stocks have a significant positive effect on economic growth. Sukuk has a negative and insignificant effect on economic growth. Inflation strengthens the relationship between Islamic mutual funds and economic growth and has a significant effect. Inflation weakens the relationship between Islamic stocks and economic growth and has a significant effect. Inflation weakens the relationship between sukuk to economic growth and has a significant effect. Inflation has a positive and significant effect on economic growth.Penelitian ini bertujuan untuk mengetahui pengaruh reksa dana syariah, saham syariah dan sukuk terhadap pertumbuhan ekonomi di Indonesia dengan inflasi sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Sumber data dalam penelitian ini adalah data sekunder. Tehnik analisis data yang digunakan dalam penelitian ini adalah Structural Equation Model (SEM) dengan pendekatan Partial Least Square (PLS). Adapun temuan dalam penelitian ini menunjukkan bahwa reksa dana syariah berpengaruh positif tidak signifikan terhadap pertumbuhan ekonomi. Saham syariah berpengaruh positif signifikan terhadap pertumbuhan ekonomi. Sukuk berpengaruh negatif tidak signifikan terhadap pertumbuhan ekonomi. Inflasi memperkuat hubungan antara reksa dana syariah terhadap pertumbuhan ekonomi serta berpengaruh signifikan. Inflasi memperlemah hubungan antara saham syariah terhadap pertumbuhan ekonomi serta berengaruh signifikan. Inflasi memperlemah hubungan antara sukuk terhadap pertumbuhan ekonomi serta berpengaruh signifikan. Inflasi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi
Kajian Strategis Destinasi Wisata Halal di Gorontalo dalam Perspektif Fenomenologi
Get PDFThis paper describes the potential opportunities for Gorontalo to develop halal tourism as a strategic destination. These opportunities are supported by several factors, including the majority Muslim population, Gorontalo\u27s history rooted in Islamic kingdoms, and a predominance of domestic tourists. Additionally, Gorontalo City, as the capital, offers more adequate facilities compared to other cities in Gorontalo Province, such as star-rated hotels, franchise restaurants, local restaurants, and various unique Gorontalo cuisines. This research employs qualitative data analysis through field research. Data collection methods include observation, interviews, and documentation. Primary data sources are local communities as the research subjects, while secondary data sources include books, journals, online data, and other materials related to the phenomenon of halal tourism destinations. A phenomenological approach is applied to analyze the social dynamics in contemporary society, particularly in expressing spiritual (halal) lifestyle trends, as a strategic trend in halal tourism destinations in Gorontal
Suami Sebagai Penanggung Jawab Nafkah Keluarga: Analisis Struktural-Fungsional Talcott Parsons
Get PDFBeing responsible for providing income is an important role in the family which has a significant impact on the function and dynamics of the family, in this case, the husband plays an active role in playing the role of being responsible for providing income in the family. This paper aims to examine the role of the husband as the person responsible for providing income in the family using Tarlott Parsons\u27 structural-functional theory analysis. This paper uses qualitative research methods through the sociological approach of Talcott Parsons\u27 functional structural theory (AGIL). The research results show that husbands have a functional and responsible role in earning a living for the family. Of course, cooperation and good understanding are needed from each family member to create harmony and stability in the family. The AGIL scheme in functional structural theory has proven useful in analyzing the husband\u27s duties as the person responsible for providing support. This scheme helps to understanding how husbands adapt to environmental changes, achieve their goals, integrate themselves with the family system, and maintain the values and norms of the family and society. It is hoped that this paper can provide theoretical and practical contributions in understanding the role and responsibilities of husbands in earning a living to overcome various problems related to family livelihoods, such as poverty, social inequality, and family conflict.Penanggung jawab nafkah merupakan peran penting dalam keluarga yang memiliki dampak signifikan terhadap fungsi dan dinamika keluarga, dalam hal ini suami berperan aktif dalam memainkan peran sebagai penanggung jawab nafkah di keluarga. Tulisan ini bertujuan untuk mengkaji mengenai peran suami sebagai penanggung jawab nafkah dalam keluarga dengan menggunakan analisis teori struktural-fungsional Tarlott Parsons. Tulisan ini menggunakan metode penelitian kualitatif melalui pendekatan sosiologis teori struktural fungsional Talcott Parsons (AGIL). Hasil penelitian menunjukkan bahwa suami memiliki peran fungsi dan tanggun jawab dalam mencari nafkah keluarga. Tentunya dibutuhkan kerja sama yang dan pemahaman yang baik dari setiap anggota keluarga untuk terciptanya keharmonisan dan kestabilan di keluarga tersebut. Skema AGIL dalam teori struktural fungsional terbukti bermanfaat dalam menganalisis tugas suami sebagai penanggung jawab nafkah. Skema ini membantu dalam memahami bagaimanaa suami beradaptasi dengan perubahan lingkungan, mencapai tujuannya, mengintegrasikan dirinya dengan sistem keluarga, dan memelihara nilai-nila dan norma-norma kelurag maupun masyarakat. Tulisan ini diharapkan dapat memberikan kontribusi teoritis dan praktis dalam memahami peran dan tanggung jawab suami dalam mencari nafkah untuk mengatasi berbagai permasalahan yang terkait dengan nafkah keluarga, seperti kemiskinan, kesenjangan sosial, dan konflik keluarga
STRATEGI ADVOKAT DALAM MENGATASI SENGKETA TANAH WARISStrategi Advokat Lembaga Bantuan Hukum Mustika Bangsa dalam Mengatasi Sengketa Tanah Waris di Lampung
No full textThis research provides a comprehensive picture of the experience of Mustika Bangsa Legal Aid Institute advocates in resolving inheritance land disputes. This paper focuses on the formulation of advocates\u27 strategies, discussing the various rarities and approaches used by advocates to effectively resolve inheritance disputes. In contrast to previous studies, which mostly discuss the role of advocates, this study centers on the concept of strategies used by advocates in resolving inherited land disputes. A strong and structured strategy is key to achieving the desired outcome in the legal process. This study uses qualitative research for the inquiry process in investigating scientific and humanitarian issues with different traditions. The qualitative design enabled the author to map texts that speak of advocates\u27 strategies, disputes, and legacy landscapes experienced in the context of this study. The results of the study emphasize the importance of advocates\u27 strategies in achieving desired outcomes in the legal process. The research shows that a well-planned strategy can significantly increase the effectiveness of resolving disputes, evidenced by the satisfaction of clients assisted by Mustika Bangsa Legal Aid Institute in Metro. Through this research, the author hopes to contribute to broader efforts to create effective and sustainable advocate strategies in inheritance dispute resolutionPenelitian ini memberikan gambaran komprehensif tentang pengalaman advokat Lembaga Bantuan Hukum Mustika Bangsa dalam menyelesaikan sengketa tana h waris. Tulisan ini berfokus pada perumusan strategi advokat dengan membahas berbagai langka h dan pendekatan yang digunakan ole h advokat untuk menyelesaikan sengketa tana h waris secara efektif. Berbeda dengan penelitian-penelitian sebelumnya yang kebanyakan membahas pada peranan advokat. Penelitian ini berpusat pada konsep strategi yang digunakan advokat dalam mengatasi sengketa tanah waris. Strategi yang kuat dan terstruktur adala h kunci untuk mencapai hasil yang diinginkan dalam proses hukum. Penelitian ini menggunakan penelitian kualitatif untuk proses inkuiri (penyelidikan) masala h-masala h keilmiahan dan kemanusiaan dengan tradisi yang berbeda. Desain kualitatif memungkinkan penulis untuk memetakan teks yang berbicara tentang strategi, sengketa, dan tana h waris yang dialami advokat dalam konteks penelitian ini. Hasil penelitian menekankan pentingnya strategi advokat dalam mencapai hasil yang diinginkan dalam proses hukum. Penelitian ini menunjukkan bahwa strategi yang direncanakan dengan baik dapat secara signifikan meningkatkan efektivitas menyelesaikan sengketa, dibuktikan dengan kepuasan klien yang didampingi Lembaga Bantuan Hukum Mustika Bangsa Perwakilan Metro. Melalui penelitian ini, penulis berharap dapat memberikan kontribusi pada upaya yang lebi h luas untuk menciptakan strategi advokat yang efektif dan berkelanjutan dalam penyelesaian sengketa waris
KEPEMIMPINAN KEPALA SEKOLAH DALAM MENINGKATKAN KUALITAS PROSES PEMBELAJARAN PAI DI SMP MUAMMADIYAH GORONTALO UTARA
Get PDFThis study examines the leadership role of the principal in improving the quality of the PAI learning process at SMP Muammadiyah North Gorontalo. This study aims to find out about the functions and duties of school principals in improving the quality of the learning process of Islamic religious education at SMP Muhammadiyah North Gorontalo. The type of research used in this study is qualitative research, which is a type of research that provides a picture or phenomenon or symptom of a particular situation, both in the form of attitudes, conditions, ways that are being researched, so that the data obtained in the form of words and behaviors that are not expressed in the form of numbers and statistical numbers but remain in a qualitative state oriented to the leadership of the principal in improving the quality of the process PAI learning at SMP Muhammadiyah Kwandang North Gorontalo. The results of this study show that school principals play an essential role as educational leaders that influence the quality of PAI learning. The leadership strategies implemented include providing facilities and infrastructure, teacher training, and creating a conducive learning environment. Effective leadership of the headmaster was identified as a critical factor in improving the quality of Islamic religious education in the school. The implication of this research is the need for greater attention to the leadership development of school principals to support the improvement of the quality of the PAI learning process in Islamic educational institutions.Penelitian ini mengkaji tentang peranan kepemimpinan Kepala Sekolah dalam meningktakan kualitas proses pembelajaran PAI di SMP Muammadiyah Gorontalo Utara. Penelitian ini bertujuan untuk mengetahui tentang fungsih dan tugas kepala sekolah dalam meningkatkan kualitas proses pembelajaran pendidikan agama islam di SMP Muhammadiyah Gorontalo Utara. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif yaitu suatu jenis penelitian yang memberikan gambaran atau fenomena atau gejala dari suatu keadaan tertentu, baik berupa sikap, situasi, cara yang sedang diteliti, sehingga data yang diperoleh berupa kata-kata dan perilaku yang tidak dituangkan dalam bentuk bilangan dan angka statistik, melainkan tetap dalam keadaan kualitatif yang berorientasi pada kepemimpinan kepala sekolah dalam meningkatkan kualitas proses pembelajaran PAI di SMP Muhammadiyah Kwandang Gorontalo Utara. Hasil penelitian ini menunjukkan bahwa, kepala sekolah memainkan peran penting sebagai pemimpin pendidikan yang mempengaruhi kualitas pembelajaran PAI. Strategi kepemimpinan yang diterapkan termasuk penyediaan sarana dan prasarana, pelatihan guru, serta menciptakan lingkungan belajar yang kondusif. Kepemimpinan yang efektif dari kepala sekolah diidentifikasi sebagai faktor kunci dalam meningkatkan mutu pendidikan agama Islam di sekolah tersebut. Implikasi dari penelitian ini adalah perlunya perhatian yang lebih besar terhadap pengembangan kepemimpinan kepala sekolah untuk mendukung peningkatan kualitas proses pembelajaran PAI di institusi pendidikan Islam