Al-Buhuts (e-Journal)
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Tantangan dan Pengelolaan Sejumlah Risiko Perbankan Syariah Era Digital
Get PDFThis paper aims to examine the challenges and management of banking in identifying and minimizing the impact of risks faced by banks today. The methodology used to construct this paper is through a literature review. This paper produces research that the complexity of the risks faced, both financial and non-financial risks, such as the operational risk of using modern technology services, which increasingly pampers millennial customers today in the world of financial institutions such as fintech. Advances in digital services such as neo bank, and the state of the pandemic. The competition for the use of technology, including banking, cannot be separated from the threat of crime risk, so it requires protection on the one hand. The irony is that banks that are unable to provide technology services will have difficulty competing. The outline of the risks faced in banking is not only financial but also non-financial. So it is urgent to be able to implement risk management in hedging banking, including Islamic banking, so that they can anticipate and then take the necessary actions in facing the competitive situation and conditions of the current er
Memotret Perlakuan Akuntansi Zakat Sebagai Wujud Akuntabilitas Badan Amil Zakat Nasional (BAZNAS) Gorontalo
Get PDFThis study aims to capture the accounting treatment of zakat based on PSAK 109 at Province, City, and Regency Indonesia’s National Zakat Agency (BAZNAS) in Gorontalo. A qualitative approach with comparative study is designed to explore the holistic reality. The results showed that the National Zakat Agency of Gorontalo Province and Gorontalo City have already referred to the PSAK 109 in their recognition, measurement, and disclosure. Meanwhile, their non-compliance has been found in their presentation and reporting. Meanwhile, the Baznas of Gorontalo Regency and Bone-Bolango Regency have standardized their accountability by still implementing the internal standards regulated by Baznas The lack of skillful human resources has affected the performance of Baznas in the implementation of the PSAK 109. However, BAZNAS has admitted its unstandardized reporting, but claimed it to be still under the regulation format based on the regulation of Indonesia’s National Zakat Agency Number 14 of 2014.
 
Ketepatan Penyampaian Laporan Keuangan Desa di Kabupaten Bone
Get PDFThis research was conducted in Bone Regency with the aim of knowing the accuracy of submitting village financial reports. this type of research is quantitative research. The population in this study were all village heads or village financial management apparatus. by using a research instrument in the form of a questionnaire which is a source of primary data and secondary data in the form of village financial reports. The data analysis technique in this study uses descriptive statistics, namely statistics used to analyze the data that has been collected as it is without the intention of making generally accepted conclusions or generalizations. Furthermore, data reduction is carried out by selecting the main things, focusing on the most important things, then after the data is reduced, the next step is to show the data. After analyzing the data, the results obtained in the study are that there are still some villages that are not timely in submitting their financial reports, this is caused by several factors, including the quality of human resources which is the key to the creation of quality financial reports supported by information technology. and internal control syste
Analisis Pengaruh Harga dan Kualitas Layanan terhadap Keputusan Konsumen Menggunakan Jasa Transportasi Online Maxim di Makassar
Get PDFThis study aims to determine the effect of price and service quality on consumer decisions to use Maxim online transportation services in Makassar. The data collection technique was done by interview and questionnaire. The data used in this study are primary and secondary data. This research uses incidental sampling method with a sample size of 84 respondents. The results showed that based on multiple linear regression analysis showed that the variable price (X1) and service quality (X2) had a positive influence on consumer decisions. From the results of the calculation of the correlation coefficient (R) test, the R value is 0.828, indicating a very strong correlation. The coefficient of determination (R2) is 0.686. This means that the consumer\u27s decision to use Maxim online transportation services is influenced by the price and service quality of 68.6%. Based on the results of the t test, it shows that the variable price (X1) and service quality (X2) have a significant effect on consumer decisions to use Maxim online transportation services in Makassar. The F test shows that the variable price and service quality simultaneously have a significant effect on consumer decisions to use Maxim online transportation services in Makassar. Thus the hypothesis proposed in this study is accepted
Analisis Pengaruh Produk Domestik Regional Bruto (PDRB) Terhadap Kemiskinan di Kabupaten Bone Bolango
Get PDFGross Regional Domestic Product (GRDP) is a factor that shows the economic condition of a region in a certain period, either on the basis of current prices or on the basis of constant prices. Gross Regional Domestic Product (GDP) at current prices shows the added value of goods and services calculated using prices per current year, while Gross Regional Domestic Product (GRDP) at constant prices shows the added value of goods and services calculated using prices valid for one year as the base year. The purpose of this study was to determine the effect of Gross Regional Domestic Product (GRDP) on poverty levels in Bone Bolango Regency. This research is a quantitative research. The type of data used is secondary data originating from the publication of the Central Statistics Agency with time series data for the last 10 years, namely from 2010 - 2019. The data analysis used is simple linear regression analysis. The data is processed using SPSS. The results of the study note that the Gross Regional Domestic Product (GRDP) has no effect on the poverty level in Bone Bolango RegencyProduk Domestik Regional Bruto (PDRB) merupakan salah satu faktor penting untuk mengetahui kondisi ekonomi di suatu daerah dalam suatu periode tertentu, baik atas dasar harga berlaku maupun atas dasar harga konstan. Produk Domestik Regional Bruto (PDRB) atas harga berlaku menggambarkan nilai tambah barang dan jasa yang dihitung menggunakan harga per tahun berjalan, sedangkan Produk Domestik Regional Bruto (PDRB) atas dasar harga konstan menunjukkan nilai tambah barang dan jasa dihitung menggunakan harga yang berlaku pada satu tahun sebagai tahun dasar. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh antara Produk Domestik Regional Bruto (PDRB) terhadap tingkat kemiskinan Kabupaten Bone Bolango. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari Badan Pusat Statistik dengan data time series selama 10 tahun terakhir yakni dari tahun 2010 - 2019. Analisis data yang digunakan yaitu analisis regresi linier sederhana. Data diolah dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa Produk Domestik Regional Bruto (PDRB) tidak berpengaruh terhadap tingkat kemiskinan di Kabupaten Bone Bolang
Integrasi Perbankan Syariah dan Fintech Syariah Pengembangan UMKM
Get PDFThe research objective is to describe the development of Islamic bank financing for SMEs, the development of sharia fintech, and the form of integration between sharia banking and the development of sharia fintech for the development of SMEs. The research method used is qualitative, related to sharia bank financing. Field research on two sharia bankings in the city of Makassar. Primary data sources through direct interviews, and secondary data from data presented from the financial services authority (OJK). Data collection techniques through interviews, documentation, and literature studies from several sources. The data analysis technique used is descriptive qualitative, by describing the development of sharia banking financing product to SMEs sector, the development of sharia fintech, and the form of integration of sharia banking and sharia fintech in the development of SMEs. The results of this study show that the development of sharia banking financing product in 2019 until the 2020 market grew by 15.93 percent, for sharia banking the type of Islamic Financing Bank (BPRS) grew 4.57 percent, while Islamic banks with the type of Sharia Business Unit (UUS) for financing trips for SMEs decreased -2.7 percent. The development of Sharia Fintech, a peer-to-peer (P2P) lending type of fintech. The number of borrower accounts increased by 325.95 percent, the number of borrower accounts in December 2019 was 18,569,123, and the number of guarantors increased by 258.56 percent with the number of loans in December 2019 of IDR 81.50 trillion. There are 12 registered sharia fintech companies. The total assets of Islamic fintech are 50,591,727,786 rupiahs. Integration between Islamic Banks and Sharia Fintech in developing SMEs needs to be carried out, to increase financial access to the public. The form of integration that can be carried out between Islamic banks and Islamic fintech is a profit-sharing scheme, which can carry out mudharabah or musyarakah contracts. SMEs may need easy access to technology services. Integration in the form of collaboration to empower SMEs.The research objective is to describe the development of Islamic bank financing for SMEs, the development of sharia fintech, and the form of integration between sharia banking and the development of sharia fintech for the development of SMEs. The research method used is qualitative, related to sharia bank financing. Field research on two sharia bankings in the city of Makassar. Primary data sources through direct interviews, and secondary data from data presented from the financial services authority (OJK). Data collection techniques through interviews, documentation, and literature studies from several sources. The data analysis technique used is descriptive qualitative, by describing the development of sharia banking financing product to SMEs sector, the development of sharia fintech, and the form of integration of sharia banking and sharia fintech in the development of SMEs. The results of this study show that the development of sharia banking financing product in 2019 until the 2020 market grew by 15.93 percent, for sharia banking the type of Islamic Financing Bank (BPRS) grew 4.57 percent, while Islamic banks with the type of Sharia Business Unit (UUS) for financing trips for SMEs decreased -2.7 percent. The development of Sharia Fintech, a peer-to-peer (P2P) lending type of fintech. The number of borrower accounts increased by 325.95 percent, the number of borrower accounts in December 2019 was 18,569,123, and the number of guarantors increased by 258.56 percent with the number of loans in December 2019 of IDR 81.50 trillion. There are 12 registered sharia fintech companies. The total assets of Islamic fintech are 50,591,727,786 rupiahs. Integration between Islamic Banks and Sharia Fintech in developing SMEs needs to be carried out, to increase financial access to the public. The form of integration that can be carried out between Islamic banks and Islamic fintech is a profit-sharing scheme, which can carry out mudharabah or musyarakah contracts. SMEs may need easy access to technology services. Integration in the form of collaboration to empower SMEs
Konsep Pengendalian Intern Untuk Keamanan Sistem Informasi
Get PDFThe purpose of this article is to determine the concepts of good control to be applied in a corporate organizational environment. Based on several concepts offered, the control based on Sarbanes-Oxley and Internal Control (COSO Framwork) is still highly recommended by experts. This is because the control concept of this model has adopted all existing aspects of protection, both physical and non-physical. However, security protection for information systems should ideally be focused on access control and IT control. There are three groups of individuals who differ in their normal ability to access hardware, namely; 1) Personal computer systems, which often pose a potential bottleneck because they often have special access to important data and programs. 2) Users, they have narrower access, but they still have the opportunity to commit embezzlement. 3) The intruders, they do not have access at all, but they are often people who have the ability to interfere with company information systems
Index Kepuasan Pelanggan Anggota KSPPS Muamalah Berkah Sejahtera Perspektif Maqashid Al-Syari’ah
Get PDFThis study aims to answer the question of how big is the customer satisfaction index on service quality at KPPS Muamalah Berkah Sejahtera in the perspective of Maqashid al-Syariah. The method used in this research is descriptive quantitative, the sample used is 60 people using simple random sampling technique, data collection using questionnaires and literature, while the analytical test used is the Customer Satisfaction Index (CSI) test. The results of this study indicate that the level of customer satisfaction of KKSP Muamalah Berkah members shows a satisfaction level of 87.28%, this value is in the very satisfied category. The satisfaction level of the members of the Muamalah Berkah Sejahtera KSPPS when viewed from each principle of maqasid al-Syariah gets very satisfied with the value of the CSI calculation results at a percentage level in the range of 80-100%. Of the five principles of maqasid al-Sharia, the highest value is hifdzu al-Din with a CSI value of 90.29%. Based on the results of this study, it is recommended that KSPPS Muamalah Berkah Sejahtera maintain the attributes that have been used so far and always evaluate and innovate in serving customers so that customers always feel comfortable and satisfied with their services
Efektivitas Fungsi Inspektorat dalam Pengawasan Keuangan Daerah di Kota Gorontalo
Get PDFThe local government is the executive that is entrust with the management of regional finances, which financial management must be transparent, easy to understand by the community, can be accept by the community as executor or manager and must be undergone an audit. In the accordance of these issues, we need a supervision that is carry out both external and internal supervision. A supervisor should be an institution or person from an organizational unit other than the audited organizational unit, while internal supervision is carry out by an institution or a person within the audited organizational unit carries out external supervision. Supervision is an activity to obtain certainty whether the implementation of work or activities has been carry out in accordance with the original plan. Monitoring activities are comparing existing conditions with what should have happened. The supervision of the inspectorate of Gorontalo City has the function of reviewing the financial reports of local governments as well as to help agencies to carry out their duties better. In order for this supervision to run smoothly in accordance with the stated objectives, it is necessary to have the role of technical and functional institutions related to supervisory duties both in the region and at the central effectively. If irregularities or obstacles are found, it is hoped that they can be controlled immediately, and corrective action can be taken immediately. Through this corrective action, it is hoped that the implementation of the activities concerned can still achieve its objectives maximally to improve the work unit\u27s performance
KETAHANAN UMKM FROZEN FOOD “WISNA FRESH” KABUPATEN PONOROGO MELINTASI PANDEMI COVID 19
Get PDFThe COVID-19 pandemic caused the economy in Indonesia to experienceacrisis,one of which is micro and medium-sized small businesses in the culinary sector experienced a drastic decline”. “As a result of the enactment of the government policies, namely Large-Scale Social Restrictions (PSBB), many of the culinary businesses musttwisttheir brainsso that their efforts cansurvive this the pandemic”. “This is achallenge for the government to provide assistance subsidies to MSME actors, but in the minister him self many MSMEs in the culinary sector make their own ideas by utilizing Technology of social media as a bridge to keep his business running”. “For this reason,better strategies are a needed to maintain MSMEs in Ponorogo across COVID-19”. This research is to find out how the marketing strategy that has been done by MSMEs wisna fresh to increase sales of products . This study uses qualitative descriptive methods where data is obtained by conducting interviews. This research uses SWOT analysis to take advantage of opportunities and maximize strengths, reduce weaknesses and avoid threats. The results of the research showed that the marketing strategy carried out by WISNA FRESH MSMEs is a marketing mix consisting of product, price, place, promotion, process, people, physical evidence (7P). And the marketing strategy implemented by MSMEs Wisna Fresh is Segmentation, Targetting, Positioning or commonly called STP. From the marketing strategy implemented, it affects the sales of WISNA FRESH MSMEs so as to improve the sales of their products, but in this study found obstacles that many employees of mothers often ask permission to accompany or pick up children this will also affect production activities, hence the need for SOP (Standard Operating Procedures) to help for the smooth and resilience of the company in the pandemic period.“The COVID-19 pandemic causedthe economyinIndonesiatoexperienceacrisis,one of which is micro and medium-sized small businesses in the culinary sector experienced a drastic decline”. “As a resultoftheenactment of the governmentpolicies, namely Large-Scale Social Restrictions (PSBB), many of the culinary businesses musttwisttheir brainsso thattheir efforts cansurvivethis the pandemic”.“This is achallengeforthegovernmenttoprovide assistance subsidies to MSMEactors, but in the minister himselfmanyMSMEsinthe culinary sectormake their own ideas by utilizing Technology of social media as a bridge to keep his business running”. “For this reason,better strategiesare a needed to maintainMSMEs in Ponorogo across COVID-19”.
This research is to find out how the marketing strategy that has been done by MSMEs wisna fresh to increase sales of products . This study uses qualitative descriptive methods where data is obtained by conducting interviews. This research uses SWOT analysis to take advantage of opportunities and maximize strengths, reduce weaknesses and avoid threats.
The results of the research showed that the marketing strategy carried out by WISNA FRESH MSMEs is a marketing mix consisting of product, price, place, promotion, process, people, physical evidence (7P). And the marketing strategy implemented by MSMEs Wisna Fresh is Segmentation, Targetting, Positioning or commonly called STP. From the marketing strategy implemented, it affects the sales of WISNA FRESH MSMEs so as to improve the sales of their products, but in this study found obstacles that many employees of mothers often ask permission to accompany or pick up children this will also affect production activities, hence the need for SOP (Standard Operating Procedures) to help for the smooth and resilience of the company in the pandemic period.
Keywords: MSMEs, Marketing Strategies, Marketing Mix, SWOT