Al-Buhuts (e-Journal)
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EKSPLORASI MAKNA PENGELOLAAN KEUANGAN: STUDI FENOMENOLOGI PADA MAHASISWA AKUNTANSI GENERASI Z
Get PDFThis study aims to explore further what financial management means to accounting students in Generation Z. This generation is considered to have a consumer lifestyle due to the YOLO and FOMO mindset, especially for students who have acquired knowledge about accounting and finance. Qualitative methodologies are used in this kind of research. Exploring the meaning of financial management from the perspectives of all informants is based on phenomenology. The informants in this research are Generation Z accounting students. The results showed three meanings of financial management implied by each informant. Financial management means self-control, the scale of priorities, and the difference between being and not beingThis study aims to explore further what financial management means to accounting students in Generation Z. This generation is considered to have a consumer lifestyle due to the YOLO and FOMO mindset, especially for students who have acquired knowledge about accounting and finance. Qualitative methodologies are used in this kind of research. Exploring the meaning of financial management from the perspectives of all informants is based on phenomenology. The informants in this research are Generation Z accounting students. The results showed three meanings of financial management implied by each informant. Financial management means self-control, the scale of priorities, and the difference between being and not being
Analisis Determinan Kelancaran Pengembalian Pembiayaan Murabahah BPRS Lantabur Tebuireng Lamongan: Pendekatan Regresi Linear Berganda
No full textThis study aims to identify several factors that influence the smooth return of murabahah financing to MSME customers with the research object at BPRS Lantabur Tebuireng Lamongan. This type of research data data was obtained from primary and secondary data. The method used is quantitative research with sample data processing techniques using multiple linear regression analysis. The sampling technique was carried out using purposive sampling and a research sample of 67 MSME customers who were still active until the end of 2023 was obtained. From the research results it was found that the variables age, level of education, number of family dependents, business turnover, and religiosity simultaneously influence the smooth return of murabahah financing as indicated by a significance value 0,000. Meanwhile, partial test results show that the factors that have a significant influence on the level of smooth returns on murabahah financing for MSME customers are age, business turnover, and religiosityThis study aims to identify several factors that influence the smooth return of murabahah financing to MSME customers with the research object at BPRS Lantabur Tebuireng Lamongan. This type of research data data was obtained from primary and secondary data. The method used is quantitative research with sample data processing techniques using multiple linear regression analysis. The sampling technique was carried out using purposive sampling and a research sample of 67 MSME customers who were still active until the end of 2023 was obtained. From the research results it was found that the variables age, level of education, number of family dependents, business turnover, and religiosity simultaneously influence the smooth return of murabahah financing as indicated by a significance value 0,000. Meanwhile, partial test results show that the factors that have a significant influence on the level of smooth returns on murabahah financing for MSME customers are age, business turnover, and religiosity
Efektivitas Pengembangan Sumber Daya Manusia pada Alumni STIBA Makassar
Get PDFThis study aims to determine the effectiveness of human resource development, especially for STIBA Makassar alumni who are assigned to preach in various parts of Indonesia. This research is a field research using descriptive qualitative and descriptive quantitative methods through case study and phenomenological research approaches. Primary data sources are obtained directly from alumni as respondents and STIBA managers including stake holders as informants. The results showed that the development of human resources, especially STIBA Makassar alumni who were assigned to preach in various parts of Indonesia, was ineffective. This can be shown, both the overall effectiveness of the HR development program at 50.43% and specifically the effectiveness of all training at 52.2% and the effectiveness of all follow-up at 50.2%. This is certainly due to many causes and one of them is the effectiveness of the participation of follow-up participants of only 85.71% which is also in the less effective category. It is recommended that this overall effectiveness be improved in various ways. At least by having all trainees become follow-up participants
Kajian Strategis Destinasi Wisata Halal di Gorontalo dalam Perspektif Fenomenologi
Get PDFThis paper describes the potential opportunities for Gorontalo to develop halal tourism as a strategic destination. These opportunities are supported by several factors, including the majority Muslim population, Gorontalo\u27s history rooted in Islamic kingdoms, and a predominance of domestic tourists. Additionally, Gorontalo City, as the capital, offers more adequate facilities compared to other cities in Gorontalo Province, such as star-rated hotels, franchise restaurants, local restaurants, and various unique Gorontalo cuisines. This research employs qualitative data analysis through field research. Data collection methods include observation, interviews, and documentation. Primary data sources are local communities as the research subjects, while secondary data sources include books, journals, online data, and other materials related to the phenomenon of halal tourism destinations. A phenomenological approach is applied to analyze the social dynamics in contemporary society, particularly in expressing spiritual (halal) lifestyle trends, as a strategic trend in halal tourism destinations in Gorontal
PERAN KOMITMEN PADA PENGARUH EMPLOYEE ENGAGEMENT TERHADAP KINERJA PENGAJAR PONDOK PESANTREN KABUPATEN LAMONGAN
Get PDFThe purpose of this study was to examine in depth the performance of teachers of Lamongan Regency Islamic Boarding School by looking at influencing factors, namely employee engagement and commitment as mediation. The design used in this research is quantitative. The population in this study was the teaching staff of Islamic boarding schools in Lamongan, East Java, with a sample size of 50 respondents. The independent variable used in the results of this study is given the notation X, namely: Employee engagement (X). The intervening variable is organizational commitment (Z). Dependent variable employee performance (Y). The data collection technique used in this research is a survey using a questionnaire. The analysis technique used in this research is Structural Equation Modeling with the Smart PLS (Partial Least Square) program. The research results show that organizational commitment mediates the influence of employee engagement on employee performance. Meanwhile, the direct influence of employee engagement on employee performance has been proven to be true.Pembangunan sumber daya manusia Indonesia salah satunya yang berperan besar adalah pendidikan di Pondok Pesantren. Tugas pendidikan tersebut dipegang oleh pengajar atau guru di Pondok Pesantren. Berkaitan dengan peran besar tersebut penelitian ini mengkaji secara mendalam kinerja pengajar Pondok Pesantren Kabupaten Lamongan dengan melihat factor yang mempengaruhi yaitu employee engagement dan komitmen sebagai mediasi. Desain yang digunakan pada penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah staf pengajar pondok pesantren Di Lamongan, Jawa Timur, dengan besar sampel 50 responden. Variabel Independent yang digunakan dalam hasil studi ini diberi notasi X, yaitu : Employee engagement (X). Variabel intervening yaitu : komitmen organisasi (Z). Variabel dependent kinerja karyawan (Y). Teknik pengambilan data yang digunakan dalam penelitian ini adalah survey dengan menggunakan kuesioner. Teknik analisis yang digunakan dalam penelitian ini adalah Structural Equation Modelling dengan program Smart PLS (Partial Least Square). Hasil penelitian menunjukkan komitmen organisasi memediasi pengaruh employee engagement terhadap kinerja karyawan. Sedangkan pengaruh langsung employee engagement terhadap kinerja karyawan terbukti kebenarannya
Perbandingan Biaya Bunga dengan Pajak Penghasilan dalam Perencanaan Laba dan Perspektif Islam
Get PDFThis research aims to compare the effect of interest costs and income tax on sales to achieve the planned profit in the cost-volume-profit analysis. To compare the treatment of interest costs with income taxes in the profit and loss statement. To compare interest costs with income tax regarding halal or haram laws from an Islamic perspective. This research is library research using analytical methods: comparison, qualitative descriptive and quantitative descriptive. The research results show that interest costs and income taxes have the same effect on the need for higher sales to achieve the planned profit in the cost-volume-profit analysis. In the income statement, interest costs are taken into account when making a profit or loss; while income tax is taken into account only when profits are made. From an Islamic perspective, interest costs are haram; Meanwhile, according to the income tax law, some think it is halal and others think it is syubhat and some even think it is haram.Penelitian ini bertujuan untuk membandingkan pengaruh biaya bunga dengan pajak penghasilan terhadap penjualan untuk mencapai laba yang direncanakan dalam analisis biaya-volume-laba. Untuk membandingkan perlakuan biaya bunga dengan pajak penghasilan dalam laporan laba-rugi. Untuk membandingkan biaya bunga dengan pajak penghasilan sehubungan hukum halal atau haram dalam perspektif islam. Penelitian ini merupakan penelitian pustaka dengan menggunakan metode analisis: perbandingan, deskriptif kualitatif dan deskriptif kuantitaif. Hasil penelitian menunjukkan biaya bunga dan pajak penghasilan berpengaruh sama besarnya terhadap keharusan penjualan yang lebih tinggi untuk mencapai laba yang direncanakan dalam analisis biaya-volume-laba. Dalam laporan laba rugi, biaya bunga diperhitungkan ketika laba atau rugi; sedangkan pajak penghasilan diperhitungkan hanya ketika laba. Dalam perspektif islam, biaya bunga hukumnya haram; sedangkan pajak penghasilan hukumnya sebahagian berpendapat halal dan sebahagian lainnya berpendapat syubhat bahkan ada yang berpendapat haram
Pengaruh Earnings Per Share (EPS) dan Price Terhadap Book Value (PBV) tentang Harga Saham Perbankan Syariah dan Konvensional di BEI (2020-2022)
Get PDFThis study aims to determine: (1) Does Earning Per Share affect the stock price of Islamic banking. (2) Does Earning Per Share affect the stock price of conventional banking. (3) Does Price to Book Value affect the share price of Islamic banking. (4) Does Price to Book Value affect the share price of Conventional banking. (5) Do Earning Per Share and Price to Book Value affect the share price of Islamic banking. (6) Do Earning Per Share and Price to Book Value affect the stock price of Conventional banking. The population in this study were Islamic and conventional banking companies listed on the Indonesia Stock Exchange with samples taken, with samples selected 3 Islamic banking companies and 3 conventional banks. Sampling using purposive sampling method. The results of this study indicate that the effect of EPS and PBV on the share price of Islamic and conventional banking shows a significant difference. Overall, the value of EPS and PBV of conventional banking is superior to the value of EPS and PBV of Islamic banking. However, the value of EPS and PBV of Islamic banking tends to be stable and able to grow positivelyTujuan dari penelitian ini adalah untuk memahami : (1) Apakah Earning Per Share berpengaruh positif dan signifikan terhadap harga saham pada perusahaan sektor perbankan syariah. (2) Apakah Earning Per Share berpengaruh positif dan signifikan terhadap harga saham perbankan Konvensional. (3) Apakah Price to Book Value berpengaruh positif dan signifikan terhadap harga saham pada perusahaan perbankan syariah. (4) Apakah Price to Book Value berpengaruh positif dan signifikan terhadap harga saham pada perusahaan perbankan Konvensional. (5) Apakah Earning Per Share dan Price to Book Value berpengaruh positif dan signifikan terhadap harga saham perbankan syariah. (6) Apakah Earning Per Share dan Price to Book Value berpengaruh positif dan signifikan terhadap harga saham perbankan Konvensional. Populasi pada penelitian ini mencakup entitas perbankan syariah dan konvensional perusahaan yang tercatat di Bursa Efek Indonesia, dengan sampel yang dipilih 3 perusahaan perbankan syariah dan 3 bank konvensional. Pengambilan Pemilihan sampel dilakukan melalui metode Purposive sampling. Dari hasil penelitian ini, dapat disimpulkan bahwa pengaruh EPS dan PBV terhadap harga saham perbankan syariah dan konvensional menunjukkan perbedaan yang signifikan. Secara keseluruhan nilai EPS dan PBV perbankan konvensional lebih unggul dibandingkan nilai EPS dan PBV perbankan syariah. Namun nilai EPS dan PBV pebankan Syariah cenderung stabil dan mampu tumbuh positif
Green Banking Perspektif Maqāṣid Asy-Syarīʿah dalam Mendorong Eksistensi Perbankan Syariah
Get PDFThis study aims to describe the implementation of green banking from the perspective of maqāṣid asy-syarīʿah in encouraging the existence of Islamic banking. This study is a qualitative study using a phenomenological approach, an interpretive paradigm using intentional analysis. The types of data used are noema and noesis, using three data collection techniques, namely in-depth interviews, documentation and participant observation. The results of the study indicate that the implementation of green banking based on maqāṣid syarī᷾ah is able to encourage the existence of Islamic banking. The implementation of green banking from the perspective of maqāṣid asy-syarīʿah at Bank Muamalat Indonesia and Bank Syariah Indonesia in supporting its existence consists of seven components, maintaining religion (ḥifẓ al-dīn), maintaining the Soul (ḥifẓ al-nafs), maintaining the environment (ḥifẓ al-bī᷾ah), and maintaining honor (ḥifẓ al-irdi) have been implemented, while maintaining reason (ḥifẓ al-᷾aql) requires improvement in green banking research and publication, maintaining descendants (ḥifẓ al-᷾nasl) requires improvement in terms of digital banking system security and the presence of product innovation, and maintaining wealth (ḥifẓ al-māl) requires providing opportunities for farmers to be able to apply for financing using the salam contract or other related contracts.Penelitian ini bertujuan untuk menggambarkan implementasi green banking perspektif maqāṣid asy-syarīʿah dalam mendorong eksistensi perbankan syariah. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologi, paradigma interpretif dengan menggunakan intentional analysis. Adapun jenis data yang digunakan adalah noema dan noesis, dengan menggunakan tiga teknik pengumpulan data yakni wawancara mendalam, dokumentasi dan pengamatan partisipasi. Hasil penelitian menunjukkan bahwa penerapan green banking berbasis maqāṣid syarī᷾ah mampu mendorong eksistensi perbankan syariah. Implementasi green banking perspektif maqāṣid asy-syarīʿah di Bank Muamalat Indonesia dan Bank Syariah Indonesia dalam mendukung eksistensinya terdiri dari tujuh komponen, memelihara agama (ḥifẓ al-dīn), memelihara Jiwa (ḥifẓ al-nafs), memelihara lingkungan (ḥifẓ al-bī᷾ah), dan memelihara kehormatan (ḥifẓ al-irdi) telah diimplementasikan, sedangkan memelihara akal (ḥifẓ al-᷾aql) perlu peningkatan pada penelitian dan publikasi green banking, memelihara keturunan (ḥifẓ al-᷾nasl) perlu peningkatan dalam hal keamanan system digital banking dan hadirnya inovasi produk, serta memelihara harta (ḥifẓ al-māl) perlu memberikan kesempatan kepada para petani untuk dapat mengajukan pembiayaan menggunakan akad salam atau akad lainnya yang terkait.
Kata Kunci: Green Banking, Maqāṣid Asy-Syarīʿah, Eksistens
Pengaruh Penerapan Digital Payment & Digital Marketing Terhadap Peningkatan Pendapatan UMKM (Studi Pada UMKM Binaan Bank Indonesia Di Kota Gorontalo): (Studi pada UMKM Binaan Bank Indonesia di Kota Gorontalo)
No full textThis research aims to find out the effect of implementing digital payments and digital marketing on increasing MSME income in MSMEs assisted by Bank Indonesia in Gorontalo City. This type of research uses a quantitative approach. The population in this research is MSMEs assisted by Bank Indonesia in Gorontalo City, namely 45 MSMEs. This research uses primary data obtained directly from respondents. The population in this study was 45 MSMEs assisted by Bank Indonesia in Gorontalo City, with the criteria that will later be used as respondents, namely 2 people per MSME. Meanwhile, sampling used the Non Probability Sampling Technique with the Purposive Sampling type. The results of this research are that digital payments have no effect on increasing MSME income, while digital marketing has an effect on increasing MSME income, especially MSMEs assisted by Bank Indonesia in Gorontalo City.Penelitian ini untuk mengetahui terkait pengaruh penerapan digital payment dan digital marketing terhadap peningkatan pendapatan UMKM pada UMKM binaan Bank Indonesia di Kota Gorontalo. Jenis penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah para UMKM binaan Bank Indonesia di Kota Gorontalo yaitu sebanyak 45 UMKM. Penelitian in menggunakan data primer yang diperoleh langsung dari responden. Populasi dalam penelitian ini adalah 45 UMKM binaan Bank Indonesia di Kota Gorontalo, dengan kriteria yang nantinya akan digunakan sebagai responden, yakni 2 orang per UMKM Sedangkan pengambilan sampel menggunakan Teknik Non Probability Sampling dengan jenis Purposive Sampling. Hasil penelitian ini yaitu bahwa digital payment tidak berpengaruh terhadap peningkatan pendapatan UMKM sedangkan digital marketing berpengaruh terhadap peningkatan pendapatan UMKM khususnya UMKM binaan Bank Indonesia di Kota Gorontalo
Pengaruh Persepsi Dukungan Organisasional, Komunikasi Organisasi dan Kemampuan Kerja terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi
Get PDFThe purpose of this study was to determine the effect of perceived organizational support, organizational communication, work ability and work motivation on ASN performance, the effect of organizational support, organizational communication, work ability and work motivation on ASN performance through work motivation. The research approach is quantitative, by taking samples of employees and extension workers at the BKKBN Representative Office of West Sulawesi Province. Data collection techniques by distributing questionnaires. Data analysis techniques using descriptive analysis and SmartPLS 3.2.9 analysis. The results of the study found that organizational support has a direct effect on ASN performance, Organizational communication has a direct effect on ASN performance, Work ability has a direct effect on ASN performance, Work motivation has a direct effect on ASN performance, because with high work motivation, ASN tends to work better and more focused, thus having an impact on improving work. Organizational support does not affect ASN performance through work motivation, so the indication in this study is that the perceived organizational support is not strong enough to encourage ASN to improve its performance through work motivation. Organizational communication affects ASN performance through work motivation, Work ability affects ASN performance through work motivation at the BKKBN Representative Office of West Sulawesi Province