Journal of IAIN Sultan Amai Gorontalo
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Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Bahruny Group
Get PDFThe study\u27s objective is to comprehend and assess the quality of Bahruny Group\u27s financial reports in light of their use of accounting information systems, IT, and internal control. This exam focuses on quantitative research. The participants in this study are 31 Bahruny Group employees. In this study, 31 people are used as respondents because the census method is used as a sampling method. Survey dispersion is the technique utilized in this review to gather information. The survey method is the name of this method. The data were analyzed using multiple linear analysis with the SPSS program. The study\u27s findings indicate that the quality of the presented financial statements is influenced by the utilization of information technology, internal control, and accounting information systems. The remaining 14.3% is explained or explained by other variables that were not examined in this study, as evidenced by the R Square value of 0.857, which shows 0.857 (85.7%)
Mental Accounting Etnis Minoritas Berbasis Mali Siparappe Rebba Sipatokkong Malilu Sipakainge di Teluk Tomini
Get PDFThis study aims to explore the culture-based mental accounting behavior of mali siparappe rebba sipatokkong malilu sipakainge in ethnic minorities (Bugis) in Tomini Bay. This research is in the realm of qualitative research with an interpretive paradigm. The method used is ethnomethodology. Data collection was conducted through observation and interviews. The informants in this study consist of ethnic minorities in Gorontalo City, namely Bugis entrepreneurs, and academics. The results of the study show that the mental accounting framework in the Bugis ethnicity based on the Mali siparappe rebba sipatokkong malilu sipakainge culture plays a role in advancing MSMEs in Tomini Bay. The mental accounting of the Bugis ethnic minority shows a pattern of mental allocation strategy, which prioritizes stable cash flow to maintain business sustainability rather than momentary gains. Spiritual strength, social values and hard work in the mental category are important investments to achieve success in business. Mental accounting in the Bugis ethnicity can be seen through the way Bugis business people classify and assess profits that go beyond the traditional financial framework. The implications of this study provide an understanding of the integration of local culture in accounting practices, especially financial behavior to advance MSMEsPenelitian ini bertujuan untuk mengeksplorasi perilaku mental accounting dalam perspektif budaya mali siparappe rebba sipatokkong malilu sipakainge pada etnis minoritas (Bugis) di Kawasan Teluk Tomini dalam bisnis UMKM. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metafora budaya mali siparappe rebba sipatokkong malilu sipakainge. Proses pengumpulan data menggunakan metode wawancara. Informan dalam penelitian ini terdiri dari etnis minoritas di Kota Gorontalo, yaitu pengusaha Bugis, dan akademisi. Hasil penelitian ini menunjukkan bahwa kerangka mental accounting pada etnis minoritas di Teluk Tomini dalam memajukan UMKM dalam perspektif mali siparappe rebba sipatokkong malilu sipakainge menunjukkan pola perilaku melakukan strategi alokasi mental untuk lebih mengutamakan arus kas yang stabil untuk keberlanjutan usaha dibandingkan perolehan sesaat. Alokasi energi kejujuran dan usaha yang keras dalam kategori mental merupakan investasi yang penting untuk mencapai kesuksesan dalam berbisnis selain mengedepankan kekuatan spiritual dan nilai sosial. Mental accounting terlihat bagaimana cara pelaku bisnis Bugis melakukan penggolongan dan penilaian keuntungan melampaui kerangka keuangan tradisional. Adapun implikasi penelitian ini adalah memberikan pemahaman tentang integrase budaya lokal dalam praktik akuntansi khususnya perilaku keuangan untuk memajukan UMKM
Menciptakan Sinergi: Lingkungan Kerja dan Motivasi untuk Kinerja Optimal
Get PDFThis research was conducted with the aim of testing and analyzing the effect of work environment and work motivation on employee performance at BPSDM South Sulawesi province. The data used in this research is primary data collected by distributing questionnaires to respondents. The type of data used is quantitative data, the population is all BPSDM employees of South Sulawesi Province, totaling 140 people, while the sample taken is 60 respondents/Employees of BPSDM South Sulawesi Province. obtained by purposive sampling method. The results of the questionnaire have been tested for validity, reliability test, classic assumption test (consisting of normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis method, hypothesis testing (which consists of t-test), correlation coefficient test and coefficient test. determination. The data in this study were processed using SPSS version 26. The results showed that the work environment and work motivation partially had a positive and significant effect on employee performance.This research was conducted with the aim of testing and analyzing the effect of work environment and work motivation on employee performance at BPSDM South Sulawesi province. The data used in this research is primary data collected by distributing questionnaires to respondents. The type of data used is quantitative data, the population is all BPSDM employees of South Sulawesi Province, totaling 140 people, while the sample taken is 60 respondents/Employees of BPSDM South Sulawesi Province. obtained by purposive sampling method. The results of the questionnaire have been tested for validity, reliability test, classic assumption test (consisting of normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis method, hypothesis testing (which consists of t-test), correlation coefficient test and coefficient test. determination. The data in this study were processed using SPSS version 26. The results showed that the work environment and work motivation partially had a positive and significant effect on employee performance
Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba
Get PDFThis research aims to find out some of the asbabun nuzul verses of monotheism as a lesson for exploring formulas in cost-volume-profit analysis, including the break-even point formula. This interdisciplinary research is library research using qualitative descriptive analysis methods and quantitative descriptive methods. The results of this research show: 1) Most of the verses from the Qur\u27an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur\u27an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world\u27s offers and so on. Meanwhile, the existence of formulas in cost-volume-profit analysis is due to knowing the sales limit that brings profit/loss. These formulas are caused or started from the break-even formula that was developed. 2) A small portion of the verses from the Qur\u27an are monotheism verses which mean the only God who must be worshipped, the only Creator, the only Most Gracious, the only Most Merciful and other attributes. Meanwhile, in the break-even formula and other formulas in cost-volume-profit analysis, the only number is meaningful or caused by the selling price divided by the selling price.Penelitian ini bertujuan untuk mengetahui sebagian asbabun nuzul ayat-ayat tauhid sebagai pembelajaran untuk menelusuri formula-formula dalam analisis biaya-volume-laba, termasuk formula titik impas. Penelitian interdisipliner ini merupakan penelitian pustaka dengan menggunakan metode analisis deskriptif kualitatif dan metode deskriptif kuantitatif. Hasil penelitian ini menunjukkan: 1) Ayat-ayat Al-Qur’an sebagian besar merupakan ayat-ayat ibtidai, yaitu ayat-ayat tanpa asbabun nuzul. Sebagian kecil ayat-ayat Al-Qur’an merupakan ayat-ayat sababi atau ayat-ayat dengan asbabun nuzul karena untuk: menjawab pertanyaan, menegur pelanggaran, menolak tawaran dunia dan lain-lain. Sedangkan keberadaan formula-formula dalam analisis biaya-volume-laba disebabkan untuk mengetahui batas penjualan yang mendatangkan laba/rugi. Formula-formula ini disebabkan atau dimulai dari formula titik impas yang dikembangkan. 2) Ayat-ayat Al-Qur’an sebagian kecil merupakan ayat-ayat tauhid yang bermakna satu-satunya Tuhan yang harus disembah, satu-satunya Pencipta, satu-satunya Maha Pengasih, satu-satunya Maha Penyayang dan asma’ wa sifat lainnya. Sedangkan pada formula titik impas dan formula-formula lainnya dalam analisis biaya-volume-laba, angka satunya bermakna atau disebabkan harga jual dibagi harga jual
Pendampingan Pelatihan Halal Preneur melalui Sertifikasi Halal bagi Pelaku UMKM di Desa Selogiri, Kecamatann Karanggayam, Kabupaten Kebumen
Get PDFThe purpose of this service activity is to provide understanding and assistance about the importance of halal certification for Micro, Small and Medium Enterprises (MSMEs) actors, especially in Selogiri Village, Karanggayam District, Kebumen Regency by providing an understanding of the influence of the halal label in the form of product certification, building experience regarding steps -Steps for submitting halal certification to the Ministry of Religion through the application. By adding insight and experience, it can increase productivity and competitiveness for MSME actors in Selogiri Village, Karanggayam District, Kebumen Regency. In addition, it is also able to expand the scope of sales for the environment around MSME activists. Counseling activities are carried out through the stages of outreach to business actors to assistance in registering halal product guarantee certification online for 15 MSME actors engaged in the culinary field of small and medium scale businesses. With the assistance of this halal certification process, all problems regarding how to arrange halal certificates which are considered difficult can be resolved and become an example for other MSMEs in the Selogiri Village, Karanggayam District, Kebumen Regency
Dialektika Living Qur’an dalam Manajemen Pengelolaan Zakat Pada Baznas (Bazis) DKI Jakarta
Get PDFThis article aims to analyze the dialectics of living Qur\u27an in the management of zakat at the National Amil Zakat Agency (Baznas) or Zakat Infaq dan Shadaqah Agency (Bazis) Special Capital Region (DKI) Jakarta. This research is field research with a living Qur’an approach and is analyzed descriptively and qualitatively. The results show that the dialectic of living Qur\u27an produces a comprehensive solution by presenting a re-reading of zakat management that is adjusted to contemporary zakat management. The dialectic of living qur\u27an in zakat management at Baznas (Bazis) DKI Jakarta is carried out in various forms and models consisting of comprehensive management including poverty reduction, evaluation and relevance and transformation of zakat management which includes comprehensive-contemporary management, digitalization of zakat, diversification of programs and living qur\u27an-based zakat management solutions
Hak Anak dan Pola Asuh Pasca Perceraian di Kecamatan Mungkajang Kota Palopo Perspektif Fikih Parenting
Get PDFThis study aims to analyze children\u27s rights and parenting patterns in post-divorce in Mungkajang Sub-district, Palopo City. This research was analyzed by descriptive qualitative with a religious approach (fiqh parenting, parenting jurisprudence). Data were collected through documentation and interviews with parents and children. The results showed that: (1) the form of fulfilment of children\u27s rights after divorce in Mungkajang District is divided into: democratic parenting (fulfilment of children\u27s rights from the father), authoritarian parenting (fulfilment of children\u27s rights from the mother) and permissive parenting (fulfilment of children from the father and mother), and children at an individual stage; (2) Factors that influence parenting patterns that come from fathers are parental relationships and parental age with a model of practicing children\u27s worship in the form of the implementation of 5-time prayers and Ramadan fasting that is well implemented, and the implementation of reading the Koran 2 to 3 times a week; Factors influencing parenting patterns originating from mothers are the involvement of parents with a model of practicing children\u27s worship in the form of the implementation of 5-time prayers and fasting Ramadan which is well implemented, and the implementation of reading the Koran is uncertain; and factors influencing parenting patterns originating from both parents are the age of parents and the practice of parenting children with a model of practicing children\u27s worship in the form of 5-time prayers, fasting and reading the Koran has been going well
CROSS SECTIONAL SURVEY LEARNING LOSS PESERTA DIDIK
Get PDFdan solusi yang diberikan dari kondisi tersebut di MTs se-Kota Gorontalo selama masa pandemic Covid-19. Penelitian ini menggunakan jenis penelitian survei dengan teknik Cross Sectional Survey, dengan jumlah populasi yakni 3250 peserta didik dengan rumus sample slovin didapatkan sampel responden sebanyak 356 peserta didik yang tersebar secara proporsional di 9 Madrasah Tsanawiyah di Kota Gorontalo. Instrumen penelitian berupa kuesioner terlebih dahulu dilakukan validasi oleh ahli. Teknik analisis data digunakan analisis deskriptif kuantitatif dengan melihat presentase dari setiap pilihan opsi jawaban dari 42 item kuesioner. Analisis deskriptif kualitatif digunakan untuk menjelaskan hasil temuan kuantitatif serta hasil temuan solusi dari permaslahan learning loss. Hasil Penelitian yaitu telah terjadi gejala learning loss peserta didik di MTs se-kota Gorontalo akibat dari system pembelajaran selama masa pandemic covid-19, diantaranya adalah kurangnya waktu belajar efektif bagi peserta didik, kurangnya intensitas interaksi guru dan peserta didik, terjadi penurunan konsentrasi belajar, terjadi kesulitan pemahaman terhadap pelajaran, kurangnya dukungan madrasah terhadap sumber belajar peserta didik, pembelajaran daring sangat banyak kekurangan, kurangnya pemerolehan pelajaran tambahan di luar pembelajaran madrasah, turunnya pemahaman pembelajaran terhadap semua pmata pelajaran, kurangnya bantuan/pendampingan serta motivasi belajar dari orangtua. Adapun rekomendasi solusi yang bisa diberikan adalah mulai dari pemerintah, madrasah, guru sampai kepada orangtua harus bersinergi mengembalikan pengetahuan dan keterampilan peserta didik yang hilang selama masa pandemic covid-1
Improving Balaghah Mastery Through Teams Games Tournaments with Crossword Puzzle Media in Higher Education
Get PDFThe selection of appropriate teaching methods by educators and the optimization of learning media utilization are crucial factors in achieving success and effectiveness in the learning process. Accordingly, this research aims to examine the impact of using the Teams Games Tournament method with crossword puzzle media on the learning outcomes of Balaghah (Arabic rhetoric) students at the State Islamic University Imam Bonjol Padang. This research employed a quantitative approach with a quasi-experimental pretest-posttest control group design. Data collection techniques involved administering pretests and posttests to both the control and experimental groups. The collected data were analyzed using descriptive statistical tests, tests for normality and homogeneity (Kolmogorov-Smirnov test), and independent sample t-tests. The research results indicated a significant variation in student learning outcomes before and after using the Teams Games Tournament method with crossword puzzle media in Balaghah learning. Based on the findings, the average pretest scores for the experimental group and control group were 52.83 and 52.23, respectively, while the average posttest scores for the experimental group were 92.87 and 81.46 for the control group. The independent sample t-test showed a significance value of 0.000 < 0.05, indicating sufficient evidence to support the alternative hypothesis (Ha). Therefore, it was concluded that there was a significant difference in student learning outcomes before and after implementing the Teams Games Tournament method with crossword puzzle media in Balaghah learning. These findings validated the effectiveness of this method in enhancing understanding and student learning outcomes in Balaghah material
Spirit Moderasi Beragama dalam Pluralitas Multi-Agama (Studi Living Qur’an Desa Buntu Kejajar Wonosobo)
Get PDFThis research reveals the results of research by combining Al-Qur\u27an studies with socio-religious phenomena. This article will answer the question of how the spirit of religious moderation is in a plurality of multi-religious villages by collaborating with Al-Qur\u27an studies. The methodology used is a qualitative field-based methodology with the research object of Buntu Village, Kejajar District, Wonosobo Regency, using phenomenology as its approach. With this methodology and approach, this study succeeded in uncovering findings that the spirit of religious moderation implemented by the Buntu community refers to the three pillars of moderation values that have been formulated by the Ministry of Religion as a counter-narrative form of intolerance and exclusivism in religion which includes a commitment to nationalism, tolerance, and anti-religion. violence. The Buntu community bases their spirit of moderation on QS Al-Baqarah: 256 and QS Al-Kafirun: 6 which explicitly states that there is no compulsion in choosing a religion