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All Journal AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Equity
Ade Suhartini
Sekolah Tinggi Ilmu Ekonomi Syariah Bengkalis
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Pengelolaan dan Pemanfaatan Dana Non-Halal pada Bank Syariah Indonesia Cabang Bengkalis Fachrul Rozi; Muhammad Elsa Tomisa; Ade Suhartini; Dewi Oktayani
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 10 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v1i10.927

Abstract

Analysis of The Management and Utilization of Non-Halal Funds at BSI KCP Bengkalis for 2022-2023. The purpose of this study is to find out how the practice of managing and utilizing Non-Halal Funds, especially in BSI KCP Bengkalis, as well as determining how the income and sources of non-halal funds. As well as writing non-halal fund reports on the BSI side and allocating these funds whether they are in accordance with the Fatwa DSN--MUI as a social fund intended for social activities. This research method uses qualitative research that produces data that cannot be achieved by using qualitative research that produces data that cannot be achieved using statistical procedures. This research uses skunder data sourced from the financial statements of the BSI KCP Bengkalis Company, namely the report on the source and use of benevolent funds. The method of data analysis in this study is data reduction, namely summarizing, choosing the main things, presenting data, and verifying / concluding. The collection of research data was in the form of interviews by conducting questions and answers directly to respondents, namely accounting staff at BSI KCP Bengkalis. The results of the interview were analyzed by comparing the Fatwa DSN-MUI that applies to the management and utilization practices applied. The conclusion of this study is that the use of non-halal funds is really applied in Islamic banking.
Pengelolaan Alokasi Dana Desa: Kompetensi Aparatur Desa, Religiusitas dan Pengawasan Masyarakat Ade Suhartini; Robiati Robiati; Zul Hendri; Decky Hendarsyah
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.3699

Abstract

Penelitian ini bertujuan untuk menunjukkan pengaruh kompetensi aparatur desa (KAD), religiusitas (RLG), pengawasan masyarakat (PGM) terhadap pengelolaan alokasi dana desa (ADD). Metode penelitian menggunakan pendekatan deskriptif kuantitatif. Sumber data menggunakan data primer dan sekunder berupa angket dan kajian pustaka. Populasi penelitian adalah masyarakat desa Lubuk Gaung, Siak Kecil, Kabupaten Bengkalis, Riau. Pengambilan sampel menggunakan teknik purposive sampling, sehingga diperoleh jumlah sampel sebanyak 50 responden. Analisis data menggunakan pendekatan regresi linear berganda. Namun dilakukan terlebih dahulu pengujian validitas, reliabilitas, normalitas, multikolinearitas dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa KAD dan PGM berpengaruh positif dan signifikan terhadap pengelolaan ADD. Akan tetapi RLG tidak berpengaruh dan tidak signifikan terhadap pengelolaan ADD. Kemudian KAD, RLG dan PGM secara simultan berpengaruh signifikan terhadap pengelolaan ADD. Penelitian ini memiliki kontribusi secara teoritis dan praktis mengenai faktor-faktor yang mempengaruhi pengelolaan ADD.
Co-Authors Decky Hendarsyah Dewi Oktayani Fachrul Rozi Muhammad Elsa Tomisa Robiati Robiati Zul Hendri