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All Journal Golden Ratio of Finance Management Talaa : Journal of Islamic Finance Elsia: Jurnal Psikologi Manusia Ulil Albab Journal of Applied Social Science
Laras Ayu Sekarrini
Universitas Muhammadiyah Gorontalo
Religion Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Effectiveness and Accountability of Zakat Fund Management at LAZ Yakesma Based on the Analysis of Sharia Financial Ratios 2017-2022 Ummah, Syarifatul; Yusuf, Sri Dewi; Kadir, Rifadli D.; Sekarrini, Laras Ayu
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1438

Abstract

This study aims to analyze the effectiveness of Islamic social institutions through a case study on the Madani Welfare Foundation (Yakesma), utilizing six ratios as a measure. This study uses a descriptive quantitative approach to calculate each effectiveness ratio. Data was collected through Yakesma's financial statement documentation for six years, namely 2017-2022. The analysis was conducted by calculating the effectiveness ratio, which comprised the distribution ratio, ZIS fund growth, distribution growth, amil rights to collection, the use of amil funds to fulfill amil rights, and the allocation of funds to poor people for zakat distribution. The results of this ratio calculation are then integrated with the four pillars of Islamic Economics, namely transparency, accountability, efficiency, and Sharia compliance. Based on the analysis results, it was found that Yakesma successfully maintained a high and consistent distribution ratio (>77%), demonstrating its effectiveness in distributing ZIS to the mustahik. Additionally, the trend of growth and fund disbursement demonstrated a positive performance. Yakesma demonstrates a good level of accountability through independent audits and the publication of financial statements. These findings suggest that other Islamic social institutions can adopt the practices of financial report transparency, amil fund management discipline, and accountable governance, as applied by Yakesma, to increase public trust, muzakki participation, and optimize benefits for the mustahik.
Transformasi Digital dalam Pengembangan UMKM Berbasis Syariah di Gorontalo Ansar Sahabi; Laras Ayu Sekarrini; Ditya Zul Asmi; Mohamad Rinaldi Djakaria; Silvy Windha Mediaswari
Jurnal Ilmu Sosial Terapan Vol 2 No 1 (2026): Journal of Applied Social Science (Juni)
Publisher : Politeknik Kebangsaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65177/jass.v2i1.101

Abstract

Digital transformation has become a crucial factor in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs), including those based on Islamic economic principles. This study aims to analyze the development of digital transformation in the growth of Sharia-based MSMEs in Gorontalo Province. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS), government reports, and relevant academic publications. The results indicate that the adoption of digital technology among MSMEs in Gorontalo has increased, although several challenges remain, such as limited digital literacy, access to Islamic financing, and technological infrastructure. From an Islamic economic perspective, digital transformation can promote more transparent, fair, and sustainable business practices. Therefore, collaboration between government, Islamic financial institutions, and MSME actors is essential to strengthen the Sharia-based digital ecosystem
Model Manajemen Wakaf Uang Dan Pembangunan Infrastruktur di Kabupaten Boalemo Novika Rahmi Usmaningsih Bolilio; Sri Dewi Yusuf; Laras Ayu Sekarrini
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 5: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i5.16809

Abstract

This study examines cash waqf as a potential Islamic financial instrument to address budgetary constraints in regional infrastructure development, particularly in Boalemo Regency. Employing a qualitative approach with a case study method, the research aims to analyze an effective and sustainable cash waqf management model that can support local infrastructure financing. Data were collected through in-depth interviews with relevant stakeholders, document analysis, and secondary data review. The findings indicate that although the potential of cash waqf in Boalemo Regency is considerable, its utilization remains suboptimal. The main challenges include limited public awareness and literacy regarding cash waqf, insufficient capacity and professionalism of waqf managers (nazhir), and the absence of adequate local regulations to support productive waqf management. The study concludes that the implementation of cash waqf for infrastructure development requires a transparent, accountable, and integrated governance framework. Furthermore, strong institutional synergy among the Indonesian Waqf Board (BWI), local government, Islamic financial institutions, and the community is essential. Key recommendations include intensifying public socialization and education on cash waqf, strengthening nazhir capacity, formulating supportive local regulations, and leveraging financial technology to enhance fund mobilization and improve monitoring of waqf disbursement for priority infrastructure projects
PERSEPSI GURU AGAMA TERHADAP TINGKAT EKSISTENSI BANK SYARIAH DI KECAMATAN KOTA TENGAH PROVINSI GORONTALO Laras Ayu Sekarrini
Elsia: Jurnal Psikologi Manusia Vol 3, No 2 (2024): Oktober 2024
Publisher : program studi psikologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jpm.3.2.102-111.2024

Abstract

The aim of this research is to analyze the extent of perceptions regarding the existence of Sharia Banks in Kota Tengah District, Gorontalo City. The method used in this research is qualitative research. The researcher used an interview method with religious teachers in Kota Tengah District, Gorontalo City.then from the research results it was found that the perceptions of religious teachers regarding Sharia Banks were reviewed from 3 aspects, namely Sharia Bank products, Sharia Bank Services and Sharia Bank Socialization.Firstly, in terms of Sharia Bank products, all religious teachers in the Kota Tengah District of Gorontalo City know about Sharia Banks and their products only to the extent of their sharia, such as the halal-haram prohibitions on interest or usury. Second, in terms of Sharia Bank services, religious teachers are of the opinion that services at Sharia Banks are still unsatisfactory and quite difficult. Third, in terms of socialization, the potential for the entry of sharia banks in the form of educational institutions in Gorontalo, especially in Central City and also in its predominantly Muslim community, has not been fully explored by sharia banking in Gorontalo.
THE ROLE OF TOXIC LEADERSHIP AND ANXIETY ON LECTURER MOTIVATION PERFORMANCE Christy Ruth Titiari Nainggolan; Sitti Rojiyah Nur Insyirah Puhi; Laras Ayu Sekarrini
Elsia: Jurnal Psikologi Manusia Vol 4, No 1 (2025): April 2025
Publisher : program studi psikologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jpm.4.1.9-17.2025

Abstract

Lecturers, as educators and teaching staff, play a crucial role in improving the quality of education, reflecting their performance. However, toxic leadership and anxiety can impact lecturer performance. This study aims to determine the impact of toxic leadership and anxiety on lecturer performance using a quantitative ex post facto study of lecturers and teaching staff in higher education. The study found that toxic leadership and anxiety consistently impacted their performance, leading to a decline in performance if lecturers and teaching staff experience these issues continuously.
Integration of Islamic Economic Literacy and Hulondalo Local Values in Realizing the Financial Independence of Gorontalo’s Young Generation Ansar Sahabi; Sri Apriyanti Husain; Sri Dewi Yusuf; Laras Ayu Sekarrini
Talaa : Journal of Islamic Finance Vol. 5 No. 1: June 2025
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v5i1.793

Abstract

his study aims to explore how the integration of Islamic economic literacy and Hulondalo local values shapes financial independence among youth in Gorontalo. Using a qualitative phenomenological approach, the study involved youth from diverse social and educational backgrounds as key informants. Data were collected through in-depth interviews, observations, and documentation, and were analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that Islamic economic literacy has not been fully internalized among Gorontalo’s youth; however, Hulondalo values such as tuwoto (hard work), mo’opo (frugality), modutu (mutual cooperation), and tulodo (exemplary conduct) serve as strong foundations for positive financial behavior. The integration between Islamic financial principles and local cultural values strengthens responsibility, independence, and moral awareness in personal financial management. This study highlights that local wisdom can effectively reinforce Islamic economic literacy in promoting financial independence among Gorontalo youth.
Co-Authors Ansar Sahabi Ansar Sahabi Christy Ruth Titiari Nainggolan Ditya Zul Asmi Mohamad Rinaldi Djakaria Novika Rahmi Usmaningsih Bolilio Rifadli D Kadir Silvy Windha Mediaswari Sitti Rojiyah Nur Insyirah Puhi Sri Apriyanti Husain Sri Dewi Yusuf Sri Dewi Yusuf Sri Dewi Yusuf Ummah, Syarifatul