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Journal : Al-Ulum

Mark Up, Bai` bi Tsaman Ajil dan Kredit menurut Manajeman Keuangan Islam Mustofa Mustofa
Al-Ulum Vol. 10 No. 1 (2010): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.351 KB)

Abstract

This paper is aimed to provide a clear picture of differences in interest or usury and mark-up that has sometimes lead to miss-interpretation within community in a variety of banking transactions, especially on credit. The difference in price (mark up) in a murabahah transaction by “bai `bi tsaman ajil” cannot be equated with loan transactions in conventional banks, if the mark up its credit determination based on changes in interest rates that apply to each bank and can be changed at any time based on changes in interest rates, and determination that is made unilaterally by the creditor without first bargaining with the debtor. While at “murabahan bai wa tsaman ajil”, setting his mark up is made in advance at the time of the transaction and does not change until the end of the agreement.
Peningkatan Kinerja Karyawan Perbankan Syariah di Gorontalo (Studi atas Budaya Organisasi, Kompetensi dan Motivasi) Mustofa Mustofa
Al-Ulum Vol. 17 No. 1 (2017): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1495.734 KB) | DOI: 10.30603/au.v17i1.34

Abstract

The purpose of this article is to analyse the influence of organizational culture and competence to motivation; organizational culture and competence directly on performance; motivation on performance; and organizational culture and competence on employee performance through employee motivation of syariah banks in Gorontalo. The result shows that organizational culture and competence have a positive and significant effect on motivation organizational culture has a positive and significant impact on employee performance. while the competence does not significantly affect the performance of employees; Motivation has a positive and significant impact on performance; And organizational culture and competence have a positive and significant effect on employee performance through motivation. This study recommends that further research on the same substance in the wider scope in the other organization level must be taken into account in order to obtain a more comprehensive picture of the development of contribution of organizational culture role and competence to motivation and performance of sharia banking employees, and leadership of sharia banking.
Zakat and Tax; From the Synergy to Optimization Mustofa Mustofa; Khoirul Fata
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.486 KB) | DOI: 10.30603/au.v15i1.171

Abstract

Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the significant impact on the acceptance of zakat and awareness of Muslims to pay zakat. There are also some problems in practical level that contribute to that fact. This article explores the zakat and tax synergy that have been achieved through Act No. 38 of 1999, the problems found in its execution, and of course an offer for a solution to optimize the role of zakat and tax for the people welfare. By examining same practice in some countries, this paper recommends zakat as a direct tax deduction (tax credit) as a strategic step in the effort to optimize the role of zakat.