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All Journal EL-MUHASABA Al-Mizan (e-Journal) Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jambura Accounting Review Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Mutawazin (Jurnal Ekonomi Syariah) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Invest Journal of Sharia & Economic Law Journal of Islamic Economics Journal of Islamic Philanthropy and Disaster Al-Buhuts (e-journal) J-ESA (Jurnal Ekonomi Syariah) Madani: Jurnal Pengabdian Ilmiah. Jurnal Manajemen Keuangan Syariah Aktiva: Journal Of Accountancy and Management Maslahah: Jurnal Manajemen dan Ekonomi Syariah Madania: Jurnal Kajian Keislaman
Mohamad, Roni
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Transparency and Social Accountability on Village Fund Management in Gorontalo Regency Perspective of Sharia Financial Management Yusuf, Sri Dewi; Ajuna, Luqmanul Hakim; Ardi, Muhamad; Mohamad, Roni
Madania: Jurnal Kajian Keislaman Vol 27, No 2 (2023): DECEMBER
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v27i2.2865

Abstract

The aim of this study is to find out and evaluate the transparency and accountability of village fund management on the level of community welfare in Gorontalo Regency from the perspective of Sharia financial management. This is a quantitative study that employs quantitative data as primary data from 129 village fund managers in Gorontalo regency. SEMP-PLS is used to analyze the data. The findings revealed that: (1) Accountability positively and significantly influences the level of community welfare; (2) Transparency positively and significantly influences the level of community welfare; (3) Transparency positively and significantly influences the management of village funds; (4) Accountability negatively but insignificantly influences the management of village funds;  (5) Village fund management positively and significantly influences the level of community welfare; (6) Transparency, which is mediated by village fund management, has a favorable and considerable impact on the community's welfare level; (7) Accountability through village fund management has a detrimental but non-significant influence on community wellbeing; (8) According to the findings, village fund management has yet to consider the values of Sharia financial management. Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas pengelolaan dana desa terhadap tingkat kesejahteraan masyarakat di Kabupaten Gorontalo perspektif manajemen keuangan Syariah. Penelitian ini merupakan penelitian kuantitatif menggunakan data primer dengan jumlah sampel 129 responden  di ambil dari pengelola dana desa di Kabupaten Gorontalo. Analisis data yang digunakan adalah metode SEM-PLS Hasil penelitian menunjukan bahwa: (1) Transparansi berpengaruh positif tetapi tidak signifikan terhadap tingkat kesejahteraan masyarakat; (2) Akuntabilitas berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat; (3) Transparansi berpengaruh positif dan signifikan terhadap pengelolaan dana desa; (4) Akuntabilitas berpengaruh negatif tetapi tidak signifikan terhadap pengelolaan dana desa; (5) Pengelolaan dana desa berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat; (6) Transparansi yang dimediasi oleh pengelolaan dana desa berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat; (7) Akuntabilitas yang dimediasi oleh pengelolaan dana desa berpengaruh negatif tetapi tidak signifikan terhadap tingkat kesejahteraan masyarakat; (8) Hasil penelitian  juga menunjukan bahwa dalam pengelolaan dana desa belum mencerminkan nilai-nilai pengelolaan keuangan Syariah. 
Revealing Cost Accounting Practices Based on Local Wisdom Values by Travelers: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Roni Mohamad; Abdullah Ziarmal
Journal of Islamic Economics (JoIE) Vol. 5 No. 1 (2025)
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joie.v5i1.10524

Abstract

Introduction: This study explores cost accounting practices based on local wisdom values among travelers from Gorontalo who undertake pilgrimages to Mecca by bicycle. It highlights how financial management in this context is not merely technical but deeply intertwined with cultural and religious values, especially when resources are limited. Research Methods: The study adopts an Islamic paradigm and employs an Islamic ethnomethodology approach. It follows a qualitative method using five stages of analysis: charity, knowledge, faith, revelation-based information, and courtesy, enabling a holistic understanding of financial behavior. Results: The findings show that travelers plan their expenses simply, covering essentials such as food, equipment, and charitable donations. Their cost accounting practices reflect the concept of barakah (blessings), rooted in Islamic teachings and local wisdom. This is exemplified by the Gorontalo expression eya dila pito-pito’o, meaning “Allah does not close His eyes.” Conclusion: Cost accounting practices among these travelers go beyond financial calculations; they are embedded in faith, ethics, and culture. This study suggests that accounting can be viewed as a spiritual and moral practice that fosters trust, sustainability, and a sense of divine connection.
Accounting Practices of Travelers’ Income based on Local Wisdom Values: An Islamic Ethnomethodology Study Thalib, Mohamad Anwar; Roni Mohamad
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 1 (2025): January-June 2025
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i1.10541

Abstract

Abstract: Introduction/Main Objectives: This study aims to explore the income accounting practices of travelers from Gorontalo to Mecca using bicycles, focusing on the integration of local wisdom values. It seeks to understand how these travelers manage their income in alignment with Islamic teachings. Background Problems: Despite extensive research on accounting practices, there is limited exploration of how travelers apply local wisdom in income management during religious journeys. This study addresses this gap by investigating how travelers generate and document their income. Novelty: This study introduces an Islamic ethnomethodological approach to examining income accounting practices, highlighting the role of gratitude and cultural values in financial management, an aspect not widely explored in previous research. Research Methods: The study adopts a qualitative research method using structured interviews. Data analysis follows five stages: charity, knowledge, faith, revelation information, and courtesy. Findings/Results: The findings reveal various income accounting practices, including revenue sources from selling t-shirts, recording income based on memory, and price differentiation between Indonesia and Singapore to optimize earnings. These practices reflect a deep sense of gratitude toward the Creator. In Gorontalo’s Islamic culture, gratitude is expressed through the proverb "Diila o’onto, bo wolu-woluwo," meaning "what is unseen exists," which signifies the balance between material and spiritual pursuits. Conclusion: The study concludes that travelers' income accounting practices are deeply rooted in Islamic teachings and local wisdom, emphasizing gratitude as a fundamental value in financial management. These insights contribute to the broader understanding of accounting practices within cultural and religious contexts. Keywords: Islamic accounting, income management, local wisdom, ethnomethodology, traveler finance Abstrak:Tujuan/Pendahuluan: Penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi pendapatan para traveler dari Gorontalo ke Mekah dengan sepeda, yang mengintegrasikan nilai-nilai kearifan lokal dalam pengelolaan pendapatan mereka. Masalah Latar Belakang: Meskipun terdapat banyak penelitian tentang praktik akuntansi, masih sedikit kajian yang membahas bagaimana para traveler menerapkan kearifan lokal dalam manajemen pendapatan selama perjalanan religius. Studi ini mengisi kesenjangan tersebut dengan meneliti bagaimana mereka memperoleh dan mencatat pendapatan. Kebaruan: Penelitian ini memperkenalkan pendekatan etnometodologi Islam dalam mengkaji praktik akuntansi pendapatan, menyoroti peran rasa syukur dan nilai budaya dalam pengelolaan keuangan, aspek yang belum banyak dibahas dalam penelitian sebelumnya. Metode Penelitian: Penelitian ini menggunakan metode kualitatif dengan teknik wawancara terstruktur. Analisis data dilakukan dalam lima tahapan, yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil Temuan: Temuan menunjukkan bahwa terdapat berbagai praktik akuntansi pendapatan, seperti sumber pendapatan dari penjualan kaos, pencatatan pendapatan berbasis ingatan, serta perbedaan harga jual antara Indonesia dan Singapura untuk mengoptimalkan pendapatan. Praktik ini mencerminkan rasa syukur yang mendalam kepada Sang Pencipta. Dalam budaya Islam Gorontalo, rasa syukur ini diwujudkan dalam ungkapan "Diila o’onto, bo wolu-woluwo," yang berarti "yang tidak terlihat itu ada," mengajarkan keseimbangan antara aspek material dan spiritual. Kesimpulan: Studi ini menyimpulkan bahwa praktik akuntansi pendapatan para traveler berakar kuat dalam ajaran Islam dan nilai-nilai kearifan lokal, dengan menekankan rasa syukur sebagai prinsip utama dalam praktik akuntansi pendapatan. Temuan ini memberikan kontribusi pada pemahaman yang lebih luas tentang praktik akuntansi dalam konteks budaya dan agama. Kata kunci: Akuntansi Islam, manajemen pendapatan, kearifan lokal, etnometodologi, keuangan traveler
THE IMPACT OF ISLAMIC FINANCIAL INCLUSION ON INDONESIAN HUMAN DEVELOPMENT Mohamad, Roni; Kadir, Rifadli D.; Katili, Chitra Yuliashri; Fadhilah, Nurul
Oikos Nomos: Jurnal Kajian Ekonomi dan Bisnis Vol 18, No 1 (2025): Juni 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jkeb.v18i1.32416

Abstract

This study seeks to examine the effect of Islamic financial inclusion on human development in Indonesia and to compare its effects between Western and Eastern Indonesia. The research included panel data from 33 provinces spanning the years 2018 to 2023, utilizing a quantitative methodology and a random effects regression model. The Islamic financial inclusion index is developed using the Principal Component Analysis (PCA) approach, including the dimensions of access, availability, and utilization of Islamic banking services. The study's findings indicate that Islamic financial inclusion positively and significantly impacts the Human Development Index (HDI) at both national and regional levels. The Western Indonesia region benefited most from IFI, but the Eastern region experienced a more uneven and lower impact. These results imply that more access to Islamic financial services can enhance people's standard of living, health, and education, all of which can impact their quality of life. The study advocates for the enhancement of Islamic financial infrastructure, the promotion of Islamic financial literacy, and the implementation of policies that address regional inequities.
MASLAHAT DANA DESA DALAM PEMBANGUNAN MASYARAKAT MADANI DI KECAMATAN POSIGADAN KABUPATEN BOLAANG MONGONDOW SELATAN Sahabi, Ansar; Dewi Yusuf, Sri; Mohamad, Roni; S, Syawaluddin
Manajemen Keuangan Syariah Vol. 2 No. 2 (2022): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v2i2.1343

Abstract

This study aims to see the benefits of Village Funds in Civil Society Development in Posiga and South Bolaang Mongondow Districts. The community has become the main source in developing and advancing the village from what was proclaimed by the Central and Regional governments which were promoting regional autonomy. In particular, the sub-districts where the Village Fund is utilized are really absorbed for development and community empowerment in order to achieve prosperity and equalization of economic capacity to realize development and community empowerment based on local culture achieved by each region, so that healthy and dynamic conditions will grow. , which will ultimately lead to civil society. This study uses a qualitative method with a descriptive approach. Data collection techniques through observation, and interviews. Data analysis used is data reduction, data presentation, and drawing conclusions. The results show that the priority of village funds in improving rural development runs optimally in accordance with what is expected by the government and village communities in Posigadan sub-district. Utilization of village funds in the field of community empowerment is really used for budget priorities such as, each absorbed in the trade and industry sub-sector, marine and fisheries sub-sector, agriculture and animal husbandry sub-sector, BUMDes management training, facilities, productive economic business training, holding village exhibitions, increasing food crop production, increasing village apparatus capacity, and developing Micro, Small and Medium Enterprises advice and infrastructure. With successful community development and empowerment, it will lead to the benefit of the village itself, especially the community. So, this is considered a village's success in the capacity of civil society development. So that in accordance with the concept of problematic, namely everything that is useful, brings good, and rejects harm for the common good whose goal is for the welfare of society.
TERDAMPAKNYA PENDAPATAN PEDAGANG SAYURAN PADA MASA PANDEMI COVID-19 DI PASAR SHOPPING LIMBOTO KABUPATEN GORONTALO: - Latif, Abdul; Mohamad, Roni; Murtini, Murtini; Mardiana, Andi
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 8 No. 2 (2022): Jurnal Alwatzikhoebillah: Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v8i2.1486

Abstract

This research sets out from the phenomenon of decreased income of greengrocers at the Limboto Shopping Market during the Covid-19 pandemic. The purpose of this research is to find out the impact of the Covid-19 pandemic on the greengrocers’ income at the Limboto Shopping Market, Gorontalo Regency. This research applies a qualitative approach. The greengrocers who become subjects in this research are those at the Limboto Shopping Market. The number of informants is 13 people of 22 greengrocers. Data collection involves observation, interview, and documentary techniques. Based on this research, it is found that the income of greengrocers at the Limboto Shopping Market during the pandemic has decreased because people's purchasing power has decreased, while the cost of living has increased. The decreased income has caused the greengrocers to consider whether to continue their business or not, taking into account that there is no reduced fare in the payment for the rental stalls. In addition, the absence of intensive handling causes the business to be threatened with closure and the capital runs out so that traders suffer losses. On the other hand, there is a government policy regarding limiting operating hours which causes an unstable economic cycle.
Capital Accounting Based on Local Cultural Values by Gorontalo Travelers to Mecca Thalib, Mohamad Anwar; Mohamad, Roni
Invest Journal of Sharia & Economic Law Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v5i2.10512

Abstract

This study aims to understand the capital accounting practices of travelers from Gorontalo to Mecca using bicycles based on local cultural values. This study is positioned within the Islamic paradigm using an Islamic ethno-methodology approach. The data analysis method consisted of five stages: charity, knowledge, faith, revelation-based information, and courtesy. The findings show that the primary sources of capital are merchandise sales and support from friends and fellow Muslims. This capital is used to finance travel necessities, including food, accommodation, and bicycle repairs, as well as charity throughout the journey. In practice, initial capital recording was done in writing, but as the journey progressed, financial records were retained only in memory. This reflects a non-material value-based accounting concept in which the belief in sustenance predestined by the Creator serves as the primary foundation for financial management. Additionally, in Gorontalo’s Islamic culture, this belief is reflected in the phrase Diila o, onto, bo wolu-woluwo, meaning "unseen but existent." This phrase teaches that in life, one should not only focus on visible aspects, but also appreciate the existence of the unseen but real. These findings indicate that capital accounting practices in this journey are not solely focused on financial recording, but also encompass broader spiritual and social values.
The Influence of Utilizing Village Funds on Increasing Development, Empowerment and Its Implications for Community Welfare (Study on Village Communities in Posigadan District, South Bolaang Mongondow Regency) Sahabi, Ansar; Mohamad, Roni; Syawaluddin, Syawaluddin; Ajuna, Luqmanul Hakiem
MediaTrend Vol 18, No 2 (2023): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v18i2.19039

Abstract

This study aims to determine the effect of village fund utilization on increased development, empowerment and its implications for welfare ( Studies on Village Communities in Posigadan District and South Bolaang Mongondow Regency). The population in this study is the people of Posigadan District, while the sample is 150 respondents. Data collection techniques employed observation, questionnaires, and documentation. The data analysis method in this study used Structural Equation Modeling (SEM) technique with using SPSS AMOS Version 23.0 application. The results of the study show that (1) utilization of village funds has a positive and significant effect on the development, (2) utilization of village funds has a positive and significant effect on the empowerment, (3) utilization of village funds has a positive and significant effect on the welfare, (4) village development has a positive and significant effect to welfare, (5) community empowerment has a positive and significant effect on welfare as well. As for the indirect effect, it indicates that the utilization of village funds has a positive and significant effect on welfare through development, and community empowerment as an intervening variable in Posigadan District.
Analisis Kinerja Portofolio dan Kemampuan Manajer Investasi Reksa Dana Syariah di Indonesia Muchtiari, Andi Rini; Mohamad, Roni
Madani: Jurnal Pengabdian Ilmiah Vol. 3 No. 1 (2020): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1076.86 KB) | DOI: 10.30603/md.v3i2.2024

Abstract

This paper aims to analyze the performance of Islamic equity funds in Indonesia, which is indicated by the ability of the Mutual Fund to choose stocks that can provide greater returns than market returns. This study uses Jensen's Measure (α). The Jensen measurement aims to calculate the rate of return above the CAPM by looking at beta and the rate of return above the market (the measure of differential return) by adding elements of macroeconomic variables such as the Rupiah exchange rate and inflation in the analysis of the performance of Islamic mutual funds. The results of regression testing prove that investment managers in Islamic mutual funds have the ability to sell (buy) shares at the right time, but because the relationship between mutual fund portfolios and market shares is very sensitive and has a negative beta, the investment manager's ability to use transaction time is not able to create a portfolio of mutual funds have.
Pengaruh Earnings Per Share (EPS) dan Price Terhadap Book Value (PBV) tentang Harga Saham Perbankan Syariah dan Konvensional di BEI (2020-2022) Sofhian, Sofhian; Roni Mohamad; Zulkifli Repikasa Asipu
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5169

Abstract

This 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 positively
Co-Authors Abdul Latif Abdullah Ziarmal Ajuna, Luqmanul Hakiem Ajuna, Luqmanul Hakim Alindawati Dako Andi Mardiana Ardi, Muhamad Dewi Yusuf, Sri Eka Prasetya Yunus Faisal Faisal Juniaty Ismail Kadir, Rifadli D. Katili, Chitra Yuliashri Maksud, Syafira Rahmasari Muchtiari, Andi Rini Murtini Murtini, Murtini Mustofa Mustofa Mustofa Mustofa Nur Shaffitri Hudodo Nur Shaffitri Hudodo Nurul Fadhilah Paputungan, Vindi Rahim, Endang Rahman, Supandi Rahmatia Rahmatia, Rahmatia S, Syawaluddin Sahabi, Ansar Sahrain, Asral Kelvin S.R Sipatu, Intan Sudarniati Sofhian Sofhian Sonu, Hafidzah Jannah Sri Dewi Yusuf Syawaluddin Syawaluddin, Syawaluddin Thalib, Mohamad Anwar Zulkifli Repikasa Asipu