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Journal : Borneo Islamic Finance and Economics Journal (BIFEJ)

IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 TAHUN 2008 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI PADA BADAN AMIL ZAKAT NASIONAL PROVINSI KALIMANTAN TIMUR) Agustina Ningsih; Mursyid Mursyid; Dedy Mainata; Yovanda Noni
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 1, NO. 1, JUNI 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.399 KB) | DOI: 10.21093/bifej.v1i1.3240

Abstract

The amil zakat Agency is an institution that has the responsibilty (mandate) of the muzakki to distribute the zakat they have paid to people in need. As a trust holding institutions are required to record every zakat deposit from muzakki and report the zakat management to the public in a transparent and accountable manner in accordance with the Statement of Financial Accunting (PSAK) No. 109 concerning zakat and infaq/alms accounting. Therefore, this tudy aims to examine the pattern and application of zakat and infaq/alms accounting based on PSAK No. 109 at the National Zakat Agency (BAZNAS) of East Kalimantan Province.This type of research is field research is field research using a qualitative descriptive approach. The informants in this study were staff concerned in making the financial reports of BAZNAS East Kalimantan Province. Instruments in data collction used were observation, interviews and documentation. The stages in obtaining the dataused are data reduction, data presentation and drawing conclusions.The results showed that the pattern of preparing financial statements at BAZNAS East Kalimantan Province includes components of balnce reports (financial position reports), reports of change in funds, reports of changes in assets under managemnt, cash flow reports, and notes on financial statements that are in accordance with PSAK 109. Financial reports that are conducted 2 times a year, six months and at the end to the year. The financial statements that are presented are not only physical, but are presented through an application called SIMBA(BAZNAS Management Information System). Where in its application, the financial statements aopplied by the institution have reffered to and are in accordance with PSAK 109 concerning zakat adn infaq/alms accounting/
Eksistensi Ibu Rumah Tangga Dalam Peningkatan Ekonomi Keluarga (Studi Kasus Program Mom Preaneurs Di Kota Samarinda) Rifa'at Nur Rahmah; Moh Mahrus; Dedy Mainata
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 2, NO.1, JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.045 KB) | DOI: 10.21093/bifej.v0i0.4324

Abstract

One of the forums that are developing skills and empowering housewives is the Mom Preaneurs program located in Samarinda City, East Kalimantan Province. To optimize the improvement of the family economy, these housewives will later be given skills training in financial management and entrepreneurship so that later they can open their own businesses so that these housewives can support and contribute to the family economy and are also able to improve their understanding and skills. - housewives to be more existent and productive. This type of research is a field research (Field Research) with a descriptive qualitative approach. Sources of data in this study using primary data sources and secondary data. In this study, the data collection technique was throughobservation, interviews with informants from the Head of Mom Prenuers, and ten members of Mom Prenuers, as well as documentation. With data analysis techniques, namely data reduction, data presentation, conclusion drawing and data validity. Based on the results of this study, it shows that the programs that are run in the management of Mom Prenuers are by providing training to housewives, Mentoring or mentoring after attending training, as well as Monitoring or monitoring the development of housewives who have been able to master the training. In improving the family economy, the efforts made by housewives after participating in the Mom Preneurs program are by establishing businesses such as cake making businesses, handicraft businesses, office stationery businesses (ATK), and convection businesses. This business really helps their family's economy.Keywords: Housewives, Family Economics, Mom Preaneurs Program
Pengaruh Kinerja Keuangan Terhadap Permodalan Bank Syariah Mandiri Siti Fahraheda Nur; Parno Parno; Dedy Mainata
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 2, NO.1, JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1107.362 KB) | DOI: 10.21093/bifej.v0i0.4355

Abstract

The financial performance seen through the ratio calculation has a relationship to the capital of Islamic banks. Bank Syariah Mandiri as the largest Islamic bank in Indonesia is a benchmark for the Islamic banking industry in Indonesia. The purpose of this study is to see the relationship between financial performance and capital adequacy of Bank Syariah Mandiri. By using secondary data from 2015-2019 and performing classic assumption tests, multiple linear regression tests, and hypothesis testing, the results showed that ROA had no significant effect on CAR. FDR has a significant negative effect on CAR. BOPO has no significant effect on CAR. NIM has no significant effect on CAR. NPF has a significant negative effect on CAR. The results of multiple linear regression analysis simultaneously show that ROA, FDR, BOPO, NIM, NPF simultaneously affect CAR
Pengaruh Media Sosial, Word Of Mouth Dan Kualitas Pelayanan Terhadap Keputusan Berkunjung Wisatawan Muslim Di Wisata Susur Sungai Mahakam Mainata, Dedy; Ramadhan, Wahid Nur; Parlina, Tika
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 3, NO.2, Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v3i2.7889

Abstract

The growing interest in Samarinda among tourists, fueled by easily accessible information and transportation, is the driving force behind this study. The preservation of the city's environment and cultural legacy becomes imperative with the inflow of tourists. Sustainable growth requires cooperation between the community and the government. The study intends to evaluate how Muslim tourists using the Mahakam River Cruise Tour make judgments based on social media, word-of-mouth, and service quality. Through the use of descriptive quantitative research, information is gathered from 100 Muslim visitors who were purposefully sampled using questionnaires. Results show that word-of-mouth does not greatly affect decisions, but social media does. Service quality has a big impact on where people choose to come. Concurrently, these factors contribute to 92.2% of the decision-making process, indicating their critical function in determining Samarinda's tourism environment.
Pengaruh Budaya Kerja Dan Kompensasi Terhadap Kinerja Karyawan Di Baznas Provinsi Kalimantan Timur Rismawati, Rismawati; Mainata, Dedy; Rahmatullah, Nur
Borneo Islamic Finance and Economics Journal BIFEJ VOL. 4, NO.1, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/bifej.v4i1.8815

Abstract

The human resources within an institution play an important role in determining its success. To improve employee performance, namely by providing work culture and compensation. With a good work culture and compensation, employee performance will also increase. By implementing work culture and compensation, HR will improve performance for the goals to be achieved. This research aims to determine the influence of work culture and compensation on performance at Baznas East Kalimantan Province. This type of research is quantitative research. The method used is causal associative. Making employees who work at Baznas East Kalimantan Province the population in this research with a total of 18 people. The sampling technique uses a saturated sample technique, where the total population is 18 people. The data sources in this research were obtained from primary data from questionnaires and secondary data in the form of journals, other literature and sources related to the problems studied. Data collection was carried out using questionnaires and literature studies and using a Likert Scale as the measurement scale. Data analysis techniques include research instrument testing (validity test, reliability test), classic assumption test consisting of (normality test, multicollinearity test, heteroscedasticity test and linearity test) multiple regression analysis test, hypothesis testing consisting of (t test, f test ) and coefficient of determination test (R²). Based on the research results, it is known that the work culture variable has a significant effect on employee performance. Meanwhile, the Compensation variable has no significant effect on Employee Performance. The percentage of influence exerted by the Work Culture (X1) Compensation (X2) Employee Performance (Y) is 35.5% while the remaining 65.5% is influenced by other factors not included in this research.