Al-Buhuts (e-Journal)
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    381 research outputs found

    Implementasi Pengendalian Persediaan dan Dampaknya terhadap Tata Kelola Persediaan Barang Dagangan

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    This study aims to determine and analyze how much influence the Inventory Internal Control System Against the Fairness of the Management of Merchandise Inventory at PT. Magnificent Columbus Bumi Sulawesi Gorontalo Branch. In this study the authors chose the type of quantitative research, using survey methods, and using questionnaires as a primary data collection tool and using the path analysis method as a data analysis method. The results showed that the internal control system of supply (X) simultaneously had a positive and significant effect on the fairness of managing merchandise inventory (Y) at PT. Columbus Magnificent Bumi Sulawesi Gorontalo Branch of 0.694 or 69.4%. there are 0.693 or 69.3% which is influenced by external variables that are not examined, storage and physical supervision (X1) of 0.354 or 35.4%, Inventory accounting (X2) of 0.227 or 22.7%, Costing system ( X3) as much as 0.362 or 36.2% which has a partial effect on the fairness of managing merchandise inventory (Y). and there are other variable

    Analisis Manajemen Badan Usaha Milik Pesantren (BUMP) Dalam Pemenuhan Kebutuhan Santri di Pesantren Hubulo Gorontalo

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    This article aims to reveal how the management analysis of Pesantren-Owned Enterprises (BUMP) in meeting the needs of students at the Pesantren Hubulo Bone Bolango Regency. The method used in this research is a qualitative method with a descriptive approach. The research informants were the Boarding School Leaders, Head of Islamic Boarding Schools (BUMP), Secretary of Boarding Schools (BUMP), Shop employees in Boarding Schools (BUMP) and Consumers (santri). The results showed the Pesantren-Owned Shop Business Entity (BUMP) in meeting the needs of santri in Hubulo Pesantren is inseparable from the well-organized and well-organized management function. Starting from the management functions planing (planning), organizing (organizing), actuating (mobilizing), and controlling (controlling). Planning includes budget planning, planning to meet the needs of students and shopping planning. Organizing includes organizing employees, organizing goods, and organizing needs. While the implementation includes the implementation of the needs of students. Then supervision includes supervision of the needs of students and supervision of employees. The implementation of management functions in Pesantren-Owned Shop Business Entities in Hubulo Pesantren is carried out, so that it can be seen that the fulfillment of the needs of students runs well

    Pengaruh Pembiayaan Modal Usaha Terhadap Peningkatan Usaha Nasabah di Koperasi Simpan Pinjam Pembiayaan Syariah Baituk Mall Wattanwil Nuansa Ummah Jawa Timur Cabang Utama

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    The main branch of the BMT NU Sharia Financing Savings and Loan Cooperative is a bank that implements sharia principles. One of the most important differentiations that Islamic banks must have is having a strategy to retain customers who make loans by means of excellent service, mentoring and education, and emotional relationships. Based on the results of observations, there is a distinct uniqueness of the business capital financing of the Sharia Credit and Savings and Loan Cooperative Cooperative of BMT NU East Java Main Branch. The purpose of this writing is curiosity and wants to interpret the correlation of venture capital financing to increase the business of cooperative members in KSPP. Syariah at Baitul Mall Wattanwil (BMT) Nuansa Ummah East Java Main Branch, as well as to obtain empirical data on whether or not there is an effect of venture capital financing on increasing customer business at KSPP. Syariah BMT NU East Java Main Branch. This result uses a quantitative approach with simple linear regression analysis techniques with the help of SPSS 20 analysis tool. While the hypothesis testing uses the t test calculation. The population in this study amounted to 35 customers. Samples use saturated or census samples. Data collection techniques using, questionnaire (questionnaire). The results showed that: first, with the t test the variable of venture capital financing showed 0.000 smaller than a (0.000 <0.05). Value of tcount> ttable (7,909> 1.68957). This means that business capital financing has a significant effect on business improvement. Second, the R Square value is 0.655 or 65.5%. This means that 65.5% of the regression model in this study explains the dependent variable (Business Increase), while the remaining 34.5% is influenced by variables not taken into account in the stud

    Manajemen Risiko dan Mitigasinya (Studi Pada Badan Amil Zakat Nasional Provinsi Gorontalo)

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    This research was conducted with a view to the importance of implementation of risk management at the Agency which manages the zakat. Management of zakat is not far from the possibility of the occurrence of the risks that can lead to suboptimal management of zakat on the Agency management of zakat. This research was conducted in the BAZNAS in Gorontalo province. The purpose of this study is to (1) identify the risk management of zakat and its impact on BAZNAS in Gorontalo province, (2) to formulate the necessary efforts for mitigation of risk in BAZNAS in Gorontalo province. The method used a descriptive qualitative, this research uses a risk management process 5 of ISO 31000: 2009, namely communication and consultation, risk assessment (risk identification, risk analysis, risk evaluation), risk treatment, and monitoring and review. In this study a total of risk indentified by as much as 66 risks, risks are divided into 15 categories in risk group 4 types of risk. Those risks are firstly, reputation and risk losing muzakki is 9 risks, Second, the risk of channeling risk are 14. Third, the operational risk by as much as 41 risks, and fourth, transfer risk among countries is 2 risks. Each level of risk identified divided into 4 area, those are Very High, High, Medium and Low. On the territory of Very High risk indetified was only one, then for the high risk there are 18, while there are 39 risks in territory of Medium risk and territory of Low risk was 8 risk. For mitigation is recommended to divide the risk on Very High area, avoiding the risk of High area, reduce the risk in the Medium area, and accept the risk in the Low area

    Pendidikan dan Pertumbuhan Ekonomi Sebagai Transformasi Kesejahteraan

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    A good education system has a strategic role to contribute to creating prosperity and peace through human development who has advantages in the current era of globalization. As a principle requirement, it is the government\u27s duty and responsibility to create a good and quality education process so that in the end superior human resources will grow. If we try to study and link education with the macroeconomic aspects of the nation, there will be no direct or pragmatic short-term relationship or contribution. However, if education is understood as a planned and systematic form of business, then this is where it can be linked. Humans with good education will give birth to attitudes, traits that are more constructive, innovative and advanced. Thus with the help of technology, humans will be able to create work processes or production activities that can run more effectively, efficiently and productively, so that all human needs can be met quickly and precisely, which in turn will result in a more vibrant market and increase human productivity. This can lead to the creation of more conducive economic conditions, marked by increasingly steady economic growth. This is where the long-term role of education in the chain of macroeconomic aspects of a country. Several research results that have been compiled have also succeeded in finding a correlation between education and economic growth with various perspectives and measurement indicators

    Faktor-Faktor Penentu Kepercayaan Muzakki kepada Baitul Mal Aceh

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    The management of zakat should apply transparency, accountability and good amil competence in order to gain public trust in zakat management institutions. This study seeks to answer how the effect of transparency, accountability and amil competence on the trust of muzakki in Baitul Mal Aceh as a government agency that manages zakat in Aceh. Data collection using a questionnaire that was distributed to 100 muzakki selected by simple random sampling method. Multiple linear regression analysis was conducted to examine the effect of transparency, accountability and amil competence on muzakki\u27s trust. The results showed that transparency, accountability and amil competence had a positive and significant effect on the level of muzakki\u27s trust in Baitul Mal Aceh, both simultaneously and partially. Baitul Mal Aceh is expected to improve the quality of transparency, accountability and amil competence to maintain the trust of muzakki in order to realize the optimization of the collection of zakat funds in Aceh

    Peran Ta’awun dalam Mengentas Kemiskinan di Kota Makassar

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    This study aims to determine the role of ta\u27awun in the community of Makassar City in alleviating poverty and to find the inhibiting factors that exist in the implementation of ta\u27awun and their solutions. This study uses a phenomenological approach as the main approach and is assisted by a pedagogical approach. The results of this study indicate that ta\u27awun has the opportunity and potential to alleviate poverty in Makassar City. The inhibiting factors of the application of ta\u27awun are the poor social ethics of the community, the existence of social stratification, and the lack of understanding of religion. The solution to these obstacles is to maximize the role of the government, community leaders, and religious leaders in terms of the policy, education, and socialization of the importance of ta\u27awun behavior.Penelitian ini bertujuan untuk mengetahui peran ta’awun di lingkungan masyarakat Kota Makassar dalam mengentaskan kemiskinan, serta menemukan faktor penghambat yang ada pada implementasi ta’awun beserta solusinya.  Penelitian ini menggunakan pendekatan fenomenologi sebagai pendekatan utama dan dibantu pendekatan pedagogis. Hasil penelitian ini menunjukkan bahwa ta’awun memiliki peluang dan potensi dalam mengentas kemiskinan di Kota Makassar. Faktor penghambat dari penerapan ta’awun adalah buruknya etika sosial masyarakat, adanya stratifikasi sosial dan tingkat pemahaman agama masih kurang. Adapun solusi dari kendala tersebut adalah memaksimalkan peran pemerintah, tokoh masyarakat, dan tokoh agama dalam hal kebijakan, edukasi, serta  sosialisasi tentang pentingnya perilaku ta’awun

    Strategi Meningkatkan Kesejahteraan Masyarakat Berbasis Masjid : (Studi Pada Masjid Baitul Mukminin Gedangan Sidoarjo)

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    The purpose of this study was to determine and analyze how the strategy of the mosque in improving the welfare of the community in Gedangan District, Sidoarjo Regency? and how to increase the welfare of the community at the Baitul Mukminin Mosque, Gedangan District, Sidoarjo Regency? This type of research is descriptive qualitative, this research is classified as field research or field research. The data collection techniques used interviews, observation and documentation. Meanwhile, the data analysis technique uses the Miland Huberman model based on data reduction analysis, display data and conclusion drawing. The results of this study concluded that (1) the strategy carried out by the Baitul Mukminin Mosque to improve the welfare of the community was to form the Dhuafa Crisis Center \u27(CCD). There are several programs being developed, namely: (a) BAMBU (Entrepreneurial Capital Assistance); (b) PASTA (Love Dhuafa Staple Food Package \u27); (c) SANTAN (Education Support for Orphans); (d) DAHSYAT (Community Health Fund); (e) SEDAP (Responsive Alms); (f) MAXIFA (Lunch with Dhuafa`); (g) SAJIAN (Teacher\u27s Benefits of Koran); and (h) Humanitarian Post. (2) From the programs run by the Crisis Center Dhuafa \u27, it can be seen that there is an increase in welfare that is felt by the community. The form of increased welfare is an increase in income, reduced consumption expenditure, ease of accessing health services, ease of continuing education, ease of getting a place. living and living facilities. The Dhuafa Crisis Center \u27(CCD) is expected to be able to maintain and develop the program optimally both in terms of raising funds and distributing it so that more and more people will be prosperous

    Contextualization of Islamic Economic Principles of the Imam Khomeini

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    In some decade this latter world economy much discuss the emergence of the concept of Islamic economics. This is because the conventional economic system which is more precisely known as the capitalist economic system causes injustice in the economy so that the rich get richer and the poor get poorer. Islamic economics is an alternative economic system and a new solution in the midst of economic inequality that hit countries in the world, especially countries with Muslim populations, including Indonesia. One of the figures who introduced Islamic economics was Imam Khomeini who was the founder of the Islamic Republic of Iran. According to him, Islamic economy has several principles that are different from the principles of socialist and capitalist economics. In other words, Islamic economics is a middle way between the socialist and capitalist economic system.Dalam beberapa dekade terakhir ini perekonomian dunia banyak membincangkan munculnya konsep ekonomi syariah atau ekonomi Islam. Hal ini disebabkan karena sistem ekonomi konvensional yang lebih tepatnya dikenal dengan nama sistem ekonomi kapitalis menyebabkan adanya ketidakadilan dalam ekonomi sehingga yang kaya semakin kaya dan yang miskin bertambah miskin. Ekonomi syariah merupakan sistem ekonomi alternatif dan solusi baru di tengah ketimpangan ekonomi yang melanda Negara-negara di dunia khususnya Negara yang berpenduduk Muslim termasuk Indonesia. Salah satu tokoh yang memperkenalkan ekonomi syariah adalah Imam Khomeini yang merupakan pencetus Negara Republik Islam Iran, menurutnya ekonomi Islam memiliki beberapa prinsip yang berbeda dengan prinsip ekonomi sosialis dan kapitalis. Dengan kata lain, ekonomi Islam adalah jalan tengah diantara sistem ekonomi sosialis dan kapitalis

    Implementasi Sistem Informasi Akuntansi Penggajian dan Dampaknya Terhadap Kinerja Karyawan pada Bank Muamalat Cabang Gorontalo

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    This study aims to determine impact the implementation of the Payroll Accounting Information System on Employee Performance at Bank Muamalat Gorontalo Branch. The method used in this research is quantitative by using a survey approach with a population of 22 people at Bank Muamalat Gorontalo Branch. Testing is done by simple regression. The results prove that the Payroll of Accounting Information System has a positive and significant effect on Employee Performance (Y) at Bank Muamalat Gorontalo Branch, amount to 94.9%. and the remaining 5.1% is influenced by other variables that have not been studied, such as variables of organizational culture and wages. The results of this study prove that employees are assets and are an important resource in building company performance. Therefore, companies must be able to provide appreciation and motivation to employees, such as providing incentives and allowances. If employees feel satisfied with what they get from the company, loyalty will arise in the employees and employee performance will be better and increase

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