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AKUNTANSI SYARI’AH; SOLUSI KRISIS AKUNTANSI KAPITALIS Koni, Wiwin
Al-Mizan Vol 10, No 1 (2014): Juni 2014
Publisher : IAIN Sultan Amai Gorontalo

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Abstract

Akuntansi konvensional didominasi oleh kaum kapitalis, sehingga tujuan dari informasi akuntansi orientasinya pada kepentingan kapitalis. Sebagaimana diketahui idiologi kapitalis ini adalah idiologi sekuler yang tidak mengenal Tuhan, tidak mempercayai yang ghaib, tidak mempercayai adanya pertanggungjawaban di akhirat. Akibatkan terjadi berbagai  skandal besar dalam korporasi yang  mempengaruhi industri keuangan, pasar modal investor, profesi dan karyawan. Akuntansi syari’ah menutupi kelemahan-kelemahan yang terdapat pada akuntansi kapitalis, yaitu memasukkan unsur-unsur metafisik atau nilai-nilai syari’ah.
Penggunaan Sistem Pembayaran QRIS Sebagai Alat Transaksi non Tunai terhadap Perkembangan UMKM Binaan Bank Indonesia Provinsi Gorontalo Koni, Wiwin; Sofhian; Ismail, Juniaty; Niswatin; Halid, Rahmawati
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.4784

Abstract

This research aims to determine the impact of using the QRIS payment system as a non-cash transaction tool on the development of MSMEs assisted by Bank Indonesia in Gorontalo Province. This research method uses quantitative research methods, the sample taken was 101 MSME respondents who were MSMEs assisted by Bank Indonesia, the sampling technique used in this research was a saturated sampling technique.  The results of this research show that the QRIS payment system has an influence on the development of MSMEs under the guidance of Bank Indonesia Gorontalo, so consistency in the use of payments via QRIS is needed so that MSMEs understand banking technology more and make it easier for MSMEs to carry out payment transactions. The suggestions in this research are encourage Indonesian banks to further expand their MSME development so that more and more MSME players are aware of QRIS technology in banking