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Penguatan Usaha Ekonomi Pesantren Berbasis Kawasan Pada Pondok Pesantren Salafiyah Syafi’iyah Kecamatan Randangan Kabupaten Pohuwato Gorontalo
Get PDFPesantren-based education today is no longer dominated by religious knowledge but has undergone a scientific transformation by combining general and religious knowledge. One of the important educational elements in Islamic boarding schools is to equip students with life skills (life skiing) to support the religious education they receive, this is so that one day the students will have the ability to identify problems and how to overcome these problems. This study aims to provide an area-based strengthening of the pesantren economy using the PAR approach, by directly involving pesantren residents, especially the students, to identify and solve economic potential problems that can be developed. The result is that Islamic boarding schools can develop several food products for the people whose raw materials are based on local potential, such as corn chips, fried rambutan, jengkol crackers and others, in addition to cattle fattening programs, paint production and urine fertilizer, it is still possible to develop them
Analisis Perbedaan Kinerja Keuangan Bank Umum Milik Negara Konvensional dan Bank Umum Syariah di Indonesia
Get PDFThis study aims to to see what there are differences between the financial performance of BUMNN conventional and bank syariah, if reflected in the following the ratio of the CAR , non-performing loans to outstanding loans , ROE , ROA , BOPO, and LDR .In this research put it through statistical analysis of the ratio of descriptive financial used with describing the results of the highest value , the lowest score , the average, and the outcomes of the against a standard deviation, of a variable researched .In this research in conducting statistical testing data processing using kruskal walls, who was one of the probe in statistics non-parametrik who frequently used to test some samples who are not in charge. Based on tests carried out so the results showed that the financial performance of BUMN conventional and Bank Syariah seen from ratio car slightly went up , non-performing loans to outstanding loans, ROE , ROA , BOPO , and LDR there are significant differences
Implementasi Peraturan Daerah Nomor 36 Tahun 2011 Tentang Izin Mendirikan Bangunan Dalam Peningkatan Pendapatan Asli Daerah Kota Gorontalo
Get PDFThe Research Aims To Investigate (1) Strategi Of Regional Regulation Implentation No. 26 Of 2011 About Building Permit Improvement Of Local Government Revenue Of Gorontalo City (2) Factor Determining Succes Of Regional Regulation Implementation No. 36 Of 2011 About Bulding Permit And Improvement Of Local Government Revenue Of Gorontalo City (3) Optimization Effort Of Regional Regulation Implementation No. 36 Of 2011 About Building Permit Improvement Of Local Government Revenue. It Applies Qualitative Approach By Having Primary Data As Data Source And They Are Obtained Trhough Interview. Technique Of Analyzing The Data Applies Miles & Huberman Interactive Model. Research Finding Are (1) Overall, Implementation Of Regional Regulation No. 36 Of 2011 About Building Permit In Improvement Of Local Government Revenue Of Gorontalo City Has Been Good, Yet An Improvement Is Required Particulary At Its Service That May Decrease People Obedience As Well As Well As The Sanction Should Be More Assertive To Create Deterrent Effect. (2) Strategy In The Implementation Of Regional Regulation No.36 Of 2011 About Building Permit In Improvement Of Local Government Revenue Of Gorontalo City Are Stable Strategy If The Service, Retribution Collection, Supervision And Sanction Impact Retribution Of Building Permit Paying Obedience And Diversification Strategy If The Service, Retribution ,Collection Supervision, And Sanction Are Not Optium. (3) Facto Determining Succes Implementation Of Regional Regulation No. 36 Of 2011 About Building Permit In Improvement Of Local Government Revenue Off Gorontalo City Comprise Comunication, Resource, Disposition, Or Atitude Of Implementer And Structure Of Bureaucracy.(4) Problem On Implementation Of Regional Regulation No.36 Of 2011 About Building Permit Improvement Of Local Government Revenuecan Be Solved Through Two Ways Namely Intensification And Extensification
Determinan Jumlah Uang Beredar, Tingkat Bunga, dan Inflasi Terhadap Pertumbuhan Ekonomi Indonesia
Get PDFThis study aims to determine the determinants of the money supply, the interest rate, and inflation on Indonesia\u27s economic growth in the 2009-2018 period. This research uses descriptive method and is strengthened by the OLS (ordinary least square) method with secondary data. The data used is sourced from the Central Statistics Agency and Bank Indonesia. The results of this study indicate that the money supply and the interest rate have a negative effect but inflation has a positive effect on Indonesia\u27s economic growth. The JUB variable is not significant with a probability value of 0.1326. The JUB regression coefficient value has a negative relationship to the economic growth variable with a coefficient of 0.9288. The interest rate variable entered in the above equation turns out to be negative and significant with a probability value of 0.0571. The value of the coefficient of the exchange rate is (0.4843). The independent variable inflation gives a negative and not significant result with a probability value of 0.1134. Inflation coefficient value is 0.1724. In the equation model that uses economic growth as the dependent variable above, the magnitude of the coefficient of determination (R Squared) is 0.573429. This shows that the ability of the independent variable in explaining the diversity of the independent variables is 57.34% while the remaining 42.66% is influenced by other variables not included in the model
Hybrid Contract pada Lembaga Keuangan Syariah di Gorontalo: Formulasasi dan Penerapannya dalam Produk Syariah
No full textThis study examines the formulation and application of hybrid contracts in Islamic financial institutions in Gorontalo, with a focus on Bank Syariah Indonesia (BSI) and Bank Muamalat Gorontalo Branch. The primary objective of this research is to identify and analyze the types of hybrid contracts applied in Islamic banking products, and to examine how their implementation contributes to the development and innovation of financial products that align with Islamic principles. This research uses a descriptive qualitative approach with data collection methods through in-depth interviews and literature review. The approach includes both fiqh and economic analysis to understand the legal foundations and economic impacts of implementing hybrid contracts in the operations of Islamic banking. The findings show that both Islamic banks apply hybrid contracts in three main forms: Murābaḥah (Bay’ bi Thaman ‘Ājil), Ijārah Muntahiyah bi al-Tamlīk (IMBT), and Musyārakah Mutanāqiṣah. These forms are used in various banking products, such as home ownership financing, vehicle financing, and bank guarantees. The study also reveals that the implementation of hybrid contracts helps Islamic financial institutions meet the growing demand for products that comply with sharia principles, especially amid the economic pressures caused by the Covid-19 pandemic. The application of hybrid contracts not only provides flexibility in financing products but also supports the long-term goals of Islamic financial institutions to enhance financial inclusion and strengthen local economic stability. This research contributes to the development of both theoretical and practical aspects of Islamic banking, particularly related to the use of hybrid contracts as an innovative solution to address contemporary economic challenges.This study examines the formulation and application of hybrid contracts in Islamic financial institutions in Gorontalo, with a focus on Bank Syariah Indonesia (BSI) and Bank Muamalat Gorontalo Branch. The primary objective of this research is to identify and analyze the types of hybrid contracts applied in Islamic banking products, and to examine how their implementation contributes to the development and innovation of financial products that align with Islamic principles. This research uses a descriptive qualitative approach with data collection methods through in-depth interviews and literature review. The approach includes both fiqh and economic analysis to understand the legal foundations and economic impacts of implementing hybrid contracts in the operations of Islamic banking. The findings show that both Islamic banks apply hybrid contracts in three main forms: Murābaḥah (Bay’ bi Thaman ‘Ājil), Ijārah Muntahiyah bi al-Tamlīk (IMBT), and Musyārakah Mutanāqiṣah. These forms are used in various banking products, such as home ownership financing, vehicle financing, and bank guarantees. The study also reveals that the implementation of hybrid contracts helps Islamic financial institutions meet the growing demand for products that comply with sharia principles, especially amid the economic pressures caused by the Covid-19 pandemic. The application of hybrid contracts not only provides flexibility in financing products but also supports the long-term goals of Islamic financial institutions to enhance financial inclusion and strengthen local economic stability. This research contributes to the development of both theoretical and practical aspects of Islamic banking, particularly related to the use of hybrid contracts as an innovative solution to address contemporary economic challenges
Pengaruh Penerapan Due Professional Care dan Akuntabilitas Audit Internal terhadap Efektifitas Audit Internal dengan Masa Tugas Sebagai Variabel Moderasi: Studi pada Satuan Pengawas Internal Perguruan Tinggi Keagamaan Negeri di Indonesia
Get PDFThis study aims to analyse the effect of due professional care and internal auditor accountability on the effectiveness of internal audits, with auditor tenure as a moderating variable. The research method used is a quantitative approach with an explanatory survey design. Primary data were obtained by distributing questionnaires to internal auditors who are members of the Internal Audit Unit (SPI) of State Religious Universities (PTKN) in Indonesia using purposive sampling. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that due professional care and internal auditor accountability had a positive and significant effect on internal audit effectiveness. These findings indicate that auditors who exercise professional care and have a high level of accountability are able to improve the effectiveness of internal audits. Furthermore, the moderation test results show that the auditor\u27s tenure strengthens the influence of due professional care on the effectiveness of internal audits because longer work experience allows auditors to apply professional prudence more consistently and effectively in various audit conditions. However, the auditor\u27s tenure does not moderate the influence of accountability on internal audit effectiveness, indicating that auditor accountability is more influenced by professional values and organisational control systems than by the length of tenure. The implications of this study emphasise the importance of strengthening professional competence, accountable attitudes, and proportional management of internal auditor tenure to improve internal audit effectiveness. This research is expected to contribute theoretically to the development of public sector internal audit literature and serve as a practical reference for university leaders in strengthening internal oversight functions.Penelitian ini bertujuan untuk menganalisis pengaruh due professional care dan akuntabilitas auditor internal terhadap efektivitas audit internal dengan masa tugas auditor sebagai variabel moderasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain survei eksplanatori. Data primer diperoleh melalui penyebaran kuesioner kepada auditor internal yang tergabung dalam Satuan Pengawasan Internal (SPI) Perguruan Tinggi Keagamaan Negeri (PTKN) di Indonesia dengan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa due professional care dan akuntabilitas auditor internal berpengaruh positif dan signifikan terhadap efektivitas audit internal. Temuan ini mengindikasikan bahwa auditor yang menerapkan kehati-hatian profesional serta memiliki tingkat akuntabilitas yang tinggi mampu meningkatkan efektivitas pelaksanaan audit internal. Selanjutnya, hasil uji moderasi menunjukkan bahwa masa tugas auditor memperkuat pengaruh due professional care terhadap efektivitas audit internal karena pengalaman kerja yang lebih panjang memungkinkan auditor menerapkan kehati-hatian profesional secara lebih konsisten dan efektif dalam berbagai kondisi audit. Namun, masa tugas auditor tidak memoderasi pengaruh akuntabilitas terhadap efektivitas audit internal, yang mengindikasikan bahwa akuntabilitas auditor lebih dipengaruhi oleh nilai profesional dan sistem pengendalian organisasi dibandingkan oleh lamanya masa tugas. Implikasi penelitian ini menegaskan pentingnya penguatan kompetensi profesional, sikap akuntabel, serta pengelolaan masa tugas auditor internal secara proporsional guna meningkatkan efektivitas audit internal. Penelitian ini diharapkan dapat memberikan kontribusi teoretis bagi pengembangan literatur audit internal sektor publik serta menjadi rujukan praktis bagi pimpinan perguruan tinggi dalam memperkuat fungsi pengawasan internal
Etika Kerja Islam, Budaya Organisasi, dan Citra Perusahaan: Pengaruhnya Terhadap Kepuasan Kerja Karyawan PT. Bank Muamalat Indonesia Tbk. Cabang Gorontalo
Get PDFTujuan dari penelitian ini adalah: (1) untuk mengetahui dan menganalisis pengaruh Etika Kerja Islam, budaya organisasi dan citra perusahaan secara parsial terhadap kepuasan kerja karyawan dan (2) untuk mengetahui dan menganalisis pengaruh Etika Kerja Islam, budaya organisasi dan citra perusahaan secara simultan terhadap kepuasan kerja karyawan.Penelitian ini bersifat Survey, yaitu penelitian yang dilakukan pada populasi besar atau kecil. Populasi penelitian ini adalah seluruh nasabah bank Muamalat cabang Gorontalo dan nasabah yang dijadikan sampel berjumlah 50 orang. Tehnik analisis data menggunakan Regresi Berganda dengan menggunakan program SPSS 23.0.Hasil Penelitian menujukkan bahwa: (1) Etika Kerja Islam berpengaruh signifikan terhadap kepuasan kerja karyawan, (2) Budaya organisasi berpengaruh signifikan terhadap kepuasan kerja karyawan, (3) citra perusahaan berpengaruh signifikan terhadap kepuasan kerja karyawan, dan (4) Etika Kerja Islam, budaya organisasi dan citra perusahaan secara simultan berpengaruh signifikan terhadap kepuasan kerja karyawan PT. Bank Muamalat Indonesia Cabang Gorontalo
Studi Perilaku Wajib Pajak Usaha Mikro Kecil Menengah di Kabupaten Gorontalo Utara
No full textThis research was conducted to analyze the behavior of UMKM Taxpayers in North Gorontalo District. The results of this study are expected to provide input and develop research in the field of accounting, especially in the field of taxation and behavioral accounting. This research uses descriptive qualitative method. There are four informants who were selected based on the criteria of the researcher. Meanwhile, the data collection is completed by using the unstructured interview method. The results showed that the willingness of informants to register as taxpayers was driven by regulatory demands. In other side, the implementation of the Self Assessment System has not been fully implemented by the UMKM Taxpayer. This is not only by the lack of knowledge of taxpayers, as well as the condition of taxpayers living in North Gorontalo Regency which is The central of Tax office is quite far from Gorontalo City, it makes taxpayers take another account material that must be sacrificed rather than those issued to fulfill tax obligations.Penelitian ini dilakukan dengan tujuan untuk menganalisis perilaku Wajib Pajak UMKM di Kabupaten Gorontalo Utara. Hasil penelitian ini diharapkan dapat memberikan masukan dan mengembangkan riset di bidang akuntansi khususnya bidang perpajakan dan akuntansi keperilakuan. Penelitian ini menggunakan metode kualitatif deskriptif. Adapun informan dalam penelitian ini berjumlah empat orang, yang dipilih berdasarkan kriteria peneliti. Sedangkan pengumpulan data dilakukan dengan metode wawancara tidak terstruktur. Hasil penelitian menunjukan bahwa kesediaan informan mendaftarkan diri sebagai Wajib Pajak didorong oleh tuntutan regulasi. Hal lain yang ditampakkan dalam penelitian ini adalah pelaksanaan Self Assessment System yang belum secara penuh dapat dijalankan oleh Wajib Pajak UMKM. Hal ini selain disebabkan oleh pengetahuan Wajib Pajak yang terbilang masih kurang, serta kondisi Wajib Pajak yang tinggal di Kabupaten Gorontalo Utara yang merupakan salah satu wilayah yang cukup jauh dari Kota Gorontalo tempat KPP Pratama Gorontalo berada, sehingga Wajib Pajak juga memperhitungkan materi lain yang harus dikorbankan selain yang dikeluarkan untuk menunaikan kewajiban pepajakan
Penerapan SIMDA Dan Pengaruhnya Terhadap Kepuasan Pengguna Jasa Informasi Akuntansi
Get PDFThe purpose of this research to the amounts of the influence of the application of simda users against satisfaction accounting seen from the guidebook , software , his database system , located to organizations a device the regions in Kabupaten Boalemo with a population of a number of 43 people consisting of all financial operators OPD Boalemo with quantitative research methods have, as for data collection techniques to mensurvey research locations and use of the questionnaire was as the tools and in kevalidtan test data in application of sports use spss v.24 with the methods of multiple regression analyst .As for the result of the study them shows that the guidebook had a negative and insignificant against satisfaction accounting users , in contrast to the software which influence positive and significant impact on accounting users , but distinct again with a database that gives a positive influence and insignificant to users.Tujuan dari penelitian ini untuk mengetahui besarnya pengaruh penerapan simda terhadap kepuasan pengguna jasa akuntansi dilihat dari buku panduan, software, database system nya, yang berlokasi pada organisasi perangkat daerah di kabupaten Boalemo dengan jumlah populasi sejumlah 43 orang yang terdiri dari seluruh operator keuangan OPD Boalemo dengan menggunakan metode penelitian kuantitatif, adapun Teknik pengumpulan data yaitu dengan mensurvey lokasi penelitian dan menggunakan kuisioner sebagai alat bantu dan di uji kevalidtan data yang di olah menggunakan aplikasi spss V.24 dengan metode analis regresi berganda. Adapun hasil dari penelitian tersebut menunjukan bahwa Buku panduan memberikan pengaruh yang negative dan tidak signifikan terhadap kepuasan pengguna jasa akuntansi, berbeda dengan software yang memberikan pengaruh positif dan signifikan terhadap pengguna jasa Akuntansi, namun berbeda lagi dengan database yang memberikan pengaruh positif dan tidak signifikan terhadap pengguna jasa informasi akuntansi
Pengaruh Penerapan Standar Pelayanan Terhadap Minat Pembiayaan Produk BSM Implan Di Bank Syariah Mandiri Cabang Gorontalo
Get PDFThis study aims to determine and analyze the effect of Service Standard Implementation (Self Appearance, Knowledge of Banking Products & Services, Standards to Communicate with Customers) to the Interests of BSM Implant Financing in Gorontalo Branch Syariah Mandiri Bank partially. And to find out and analyze the influence of the application of service standards (Self Appearance, Knowledge of Banking Products & Services, Standards for Communicating with Customers) on the Interest of BSM Implant Financing in the Bank Syariah Mandiri Gorontalo Branch simultaneously.This type of research is quantitative research. The population in this study were BSM Implan customers who were doing installments in the 2018 period. And the sample was 70 customers obtained from the BSM Implan 2018 installment customer population. The data collection method was the questionnaire method. This study uses a multiple regression analysis method. And has a significant level of 0.05.From the results of the partial test the self-appearance variable did not significantly influence the interest in financing BSM Implants in the Gorontalo\u27s branch. The testing between knowledge variables of banking products and services to interest in BSM Implan financing showed that the knowledge of banking products & services had a positive and significant effect on interest BSM Implan financing at the Bank Syariah Mandiri branch of Gorontalo. The partial test results between the standard variables communicating with customers towards the interest of BSM Implan financing show that the standard variable communicating with customers does not have a significant effect on interest in financing BSM Implan in the Bank Syariah Mandiri branch. From the results of simultaneous testing (f test) between independent variables namely Self-Appearance, Knowledge of Products & Services, and Communicating with customers on the dependent variable namely interest in BSM Implant financing shows that simultaneously, independent variables, namely the Implementation of Service Standards (Self-Appearance, Knowledge of Banking Products & Services, Standards for Communicating with Customers) affect the dependent variable namely the interest in financing BSM Implants at the Bank Syariah Mandiri branch of Gorontalo. The determination coefficient shows the magnitude of the influence of the implementation of service standards on the interest in financing BSM Implan products to the Syariah Branch of Gorontalo branch of 0.392 or 39.2% and the rest is influenced by other factors