Al-Buhuts (e-Journal)
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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
Analisis Pengaruh Employee Empowerment, Kecerdasan Intelektual dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi Kerja dan Kepuasan Kerja
Get PDFThe aim of this research is to analyze the influence of employee empowerment, intellectual intelligence, interpersonal communication, work motivation and job satisfaction on the performance of State Civil Apparatus, the influence of employee empowerment, intellectual intelligence and interpersonal communication on the performance of State Civil Apparatus through work motivation and job satisfaction at the KPU Office West Sulawesi Province. Data collection techniques through distributing questionnaires with data analysis techniques using Smartpls 3.2.9. The research results found that employee empowerment had a positive and significant influence on ASN performance, intellectual intelligence and interpersonal communication had a negative and insignificant influence on ASN performance, work motivation and job satisfaction had a positive and significant influence on ASN performance. The results of the mediation test show that work motivation can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, work motivation cannot mediate the influence of interpersonal communication on ASN performance. Then job satisfaction can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, while job satisfaction cannot mediate the influence of interpersonal communication on ASN performance at the KPU office of West Sulawesi province
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
Fenomena Ekonomi Indonesia Dimasa Pemilihan Umum Calon Presiden Tahun 2024
Get PDFThe execution of the General Election for Presidential Candidates was expected to have a substantial impact on the country\u27s economy, aiming to increase Indonesia\u27s Gross Domestic Product. The election\u27s effect extends beyond technical matters to fundamental aspects. The 2024 General Election process will be a crucial moment that will influence the state of the Indonesian economy. The research method used is qualitative research on phenomena. This research will focus on analyzing the economic implications of the election, using secondary data obtained from statistical sources available on the web (www.bps.go.id). The study will specifically look into the areas of economic equilibrium, labor costs, mining, manufacturing and construction, tourism, banking, insurance, and finance. The initial findings indicate that these sectors experienced economic growth during the 2024 General Election for Presidential Candidates. However, prices, particularly the producer price index, witnessed a decrease. There was also an increase in the National Trade Price Index and Inflation, leading to economic weakness, especially in the areas of Transportation, International Trade, and the Balance of Payments. The research aims to provide insights into the economic phenomena associated with the election and its potential effects on Indonesia\u27s Gross Domestic Product.Penyelenggaran Pemilihan Umum Calon Presiden dianalisis akan meningkatkan Produk Domestik Bruto Indonesia, pemilu bukan hanya berpengaruh terhadap aspek tekhnikal tetapi juga aspek fundamental. Proses pemilu 2024 akan menjadi momentum krusial yang mampu mempengaruhi keadaan ekonomi Indonesia. Berdasarkan permasalahan diatas maka penulis akan meneliti fenomena ekonomi Indonesia dimasa Pemilihan Umum Calon Presiden tahun 2024. Penelitian ini menggunakan data sekunder dengan melihat data statistik yang diupload dihalaman web (www.bps.go.id)
Berdasarkan hasil penelitian fenomena ekonomi indonesia dimasa pemilihan umum calon presiden tahun 2024 khususnya dibidang Neraca Ekonomi, biaya Tenaga Kerja, Pertambangan manufaktur dan konstruksi, parwisata dan Perbankan, asuransi dan finansial mengalami kenaikan ekonomi. Sedangan bidang Harga-harga khususnya Indeks harga produsen mengalima penurunan namun adanya kenaikan indeks harga perdagangan nasional dan kenaikan inflasi yang menyebabkan pelemahan ekonomi, pelemahan ekonomi juga dirasakan pada bidang transportasi dan perdagangan internasioanl dan neraca pembayaran.
Kata Kunci: Ekonomi, Masa Pemilihan Umum 2024, Calon Preside
Pengaruh Technostress Creator terhadap End-User Satisfaction dan End-User Performance Melalui Self Eficacy Sebagai Variabel Moderating
Get PDFThis study aims to examine the effect of Technostress Creator on End-User Satisfaction and End-User Performance Through Self Efficacy as a Moderating Variable. This study uses a confirmatory approach, namely confirming the relationship or influence of the independent variable on the dependent variable. The data used is primary data obtained through questionnaires distributed to 55 respondents. The data were processed using statistical tools using multiple linear regression analysis models with the help of SPSS version 26. The results of the study found that: 1) Technostress Creator has a negative and significant effect on End-User Satisfaction; 2) Technostress Creator has a negative and significant effect on End-User Performance; 3) Self Efficacy can moderate the effect of Technostress Creator on End-User Satisfaction; 4) Self Efficacy cannot moderate the effect of Technostress Creator on End-User Satisfaction
The Influence Of Service Quality And Product Quality Of Mobile Banking On Customer Satisfaction
Get PDFThis study aims to analyze the effect of service quality and product quality of mobile banking on customer satisfaction of Bank Sumsel Babel. This quantitative research uses data from 123 mobile banking customer respondents in the Palembang area collected through an online questionnaire during May to June 2024. Multiple linear regression analysis with SPSS version 26 was used to test the hypothesis. The results showed that both service quality and product quality had a positive and significant effect on customer satisfaction, and simultaneously also had a significant effect. Product quality has a more dominant influence on customer satisfaction than service qualit
Gotong Royong Keuangan Sosial pada Etnis Mongondow : (Kajian Terhadap Tradisi Pogogutat Suku Mongondow )
Get PDFThe aim of this research is firstly, to find out how transactions and recording are carried out from the pogogutat tradition when viewed from the celebration organizers and celebration guests. As well as knowing whether or not there are regulations governing the pogogutat tradition from the local village government and the factors that become obstacles in its implementation. Second, it is hoped that this research can become a puzzle piece to complement existing literacy, and serve as reference material regarding social financial mutual cooperation in the form of local wisdom, especially the pogogutat tradition. The method used is a type of qualitative research with an ethnographic and legal sociology approach where researchers go into the field to carry out observations and in-depth interviews about transaction methods based on the object and time of exchange, recording, and regulations governing the implementation of this tradition. The research results showed that 1. The Pogogutat tradition in the Mongondow ethnic community in its implementation exchanges goods/food ingredients, services and money with exchange times that are not tied to time. To start/return the pogogutat there must be an invitation, then the tradition will not be carried out if the time for handing over and/or returning the pogogutat from both parties is both postponed. 2. Pogogutat recording has been around since the Mongondow ethnic community was able to read and write. 3. The pogogutat tradition in Bolaang Mongondow is regulated in Village Regulations regarding celebration parties. 4. In the pogogutat tradition there are also obstacles, namely that between people there are differences in character.Tujuan penelitian ini pertama, untuk mengetahui cara transaksi dan pencatatanya dari tradisi pogogutat jika dilihat dari pelaksana hajatan dan tamu hajatan. Serta mengetahui ada/tidaknya regulasi yang mengatur tradisi pogogutat dari pemerintah desa setempat dan faktor yang menjadi kendala dalam pelaksanaanya. Kedua, penelitian ini diharapkan bias menjadi potongan puzzle untuk melengkapi literasi-literasi yang sudah ada sebelumnya, dan dijadikan sebagai bahan rujukkan terkait gotong royong keuangan social yang berbentuk kearifan lokal shususnya tradisi pogogutat. Metode yang digunakan yakni jenis penelitian kualitatif dengan pendekatan etnografi dan sosiologi hukum dimana peneliti turun ke lapangan melakukan observasi serta wawancara mendalam tentang cara transaksi berdasarkan objek dan waktu pertukarannya, pencatatan, dan regulasi yang mengatur pelaksanaan tradisi ini. Hasil penelitian didapatkan bahwa 1. Tradisi pogogutat pada masyarakat etnis mongondow dalam pelaksanaanya mempertukarkan barang/bahan pangan, jasa dan uang dengan waktu pertukaran yang tidak terikat dengan waktu. Untuk memulai/mengembalikan pogogutat harus ada undangan, berikutnya tradisi tidak terlaksana apabila waktu penyerahan dan ataupun pengembalian pogogutat dari kedua belah pihak sama-sama ditangguhkan. 2. Pencatatan pogogutat sudah ada sejak masyarakat etnis mongondow bias membaca dan menulis. 3. Tradisi pogogutat di Bolaang Mongondow secara regulasi diatur dalam Peraturan Desa berkenaan dengan pesta hajatan. 4. Tradisi pogogutat terdapat juga hambatan-hambatan yaitu antar manusia terdapat perbedaan watak
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%)
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
Efek Kepemilikan Institusional, Insentif Pajak dan Profitabilitas Terhadap Tax Avoidance
Get PDFThis study aims to examine the influence of institutional ownership, tax incentives and profitability on tax avoidance. The type of research used in this study is quantitative research with a descriptive approach to research certain populations and samples. The population used in this study is the financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020 – 2023 totaling 80 companies obtained directly through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample selection in this study uses the purposive sampling method, which is to select samples through certain criteria. The research sample is 21 company data with a four-year maturity period so that it was found that the total research sample is 84 financial report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The results of the study found that partial institutional ownership did not have a significant effect on tax avoidance, tax incentives partially had a significant effect on tax avoidance and profitability partially did not have a significant effect on tax avoidance.This study aims to examine the influence of institutional ownership, tax incentives and profitability on tax avoidance. The type of research used in this study is quantitative research with a descriptive approach to research certain populations and samples. The population used in this study is the financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020 – 2023 totaling 80 companies obtained directly through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample selection in this study uses the purposive sampling method, which is to select samples through certain criteria. The research sample is 21 company data with a four-year maturity period so that it was found that the total research sample is 84 financial report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The results of the study found that partial institutional ownership did not have a significant effect on tax avoidance, tax incentives partially had a significant effect on tax avoidance and profitability partially did not have a significant effect on tax avoidance