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All Journal Al-Ulum Al-Mizan (e-Journal) Al-Buhuts (e-journal)
Wiwin Koni
IAIN SULTAN AMAI GORONTALO
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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
Pengaruh NPF, CAR, BOPO, Inflasi dan BI Rate terhadap Profitabilitas (ROA) Pada Bank BCA Syariah Tahun 2015-2022 Koni, Wiwin; Hasan, Anggi
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.v20i1.5111

Abstract

This research aims to (1) determine the effect of NPF on ROA of BCA Syariah Bank 2015-2022, (2) to determine the effect of CAR on ROA of BCA Syariah Bank 2015-2022, (3) to determine the effect of BOPO on BCA Syariah Bank ROA 2015-2022, (4) to determine the effect of inflation on BCA Syariah Bank ROA 2015-2022, (5) to determine the effect of the BI Rate on BCA Syariah Bank ROA 2015-2022. (6) to find out whether NPF, CAR, BOPO, Inflation and BI Rate have an effect on BCA Syariah Bank ROA 2015-2022. This research is a type of quantitative research using a descriptive statistical approach. The sampling technique in this research uses a saturated sampling technique where the entire population is used as the sample. The sample in this research is the 32 quarterly financial reports of BCA Syariah Bank for 2015-2022. The type of data in this research is secondary data obtained from www. bcasyariah.co.id in the form of quarterly financial reports, www.bi.go.id in the form of inflation data and www.bps.go.id in the form of BI Rate data. The data analysis technique used is the Multiple Linear Regression data analysis technique using the Eviews 10 application tool. The results of this research show that NPF and BOPO have a significant effect on the ROA of Bank BCA Syariah in 2015-2022, while CAR, Inflation and BI Rate do not have a significant effect on ROA of Bank BCA Syariah in 2015-2022. However, simultaneously NPF, CAR, BOPO, Inflation and BI Rate influence BCA Syariah Bank's ROA for 2015-2022 by 60.3442% and the remainder is influenced by other variables outside the research.  
Co-Authors Halid, Rahmawati Hasan, Anggi Juniaty Ismail Niswatin sofhian