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Pengaruh Partisipasi Anggaran, Kapasitas Individu, Kejelasan Sasaran Anggaran terhadap Senjangan Anggaran Desa di Kecamatan Kota Tengah Kota Gorontalo 2021 Moh. Abdan Syakur Buhungo; Sri Dewi Yusuf
Jurnal Bintang Manajemen Vol. 1 No. 1 (2023): Maret: Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i1.1028

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi penganggaran Kapasitas Individu,Kejelasan sasaran Anggaran terhadap senjangan anggaran Desa di Kecamatan Kota Tengah Kota Gorontalo. Pemilihan sampel dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa data primer dengan teknik pengumpulan data dengan menyebarkan kuesioner kepada 43 responden pada 6 Kelurahan Di Kecamatan Kota Gorontalo. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian menunjukkan bahwa partisipasi penganggaran berpengaruh positif terhadap senjangan anggaran. Sementara, Kejelasan Sasaran anggaran dan kapasitas individu tidak mampu memoderasi hubungan partisipasi penganggaran terhadap senjangan anggaran.
Peran Masjid Sabilil Huda Boki Owutango dalam Pemberdayaan Ekonomi Syariah di Tamalate Mohamad Akbar F. Ibrahim; Sri Dewi Yusuf; Yusran Zainuddin
Jurnal Ekonomi Islam Vol 3 No 1 (2024): February 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v3i1.160

Abstract

This research highlights the role of Masjid Sabilil Huda Boki Owutango in Tamalate in empowering the sharia economy through various programs such as entrepreneurship training, business capital assistance, management of zakat, infaq, and sedekah, as well as community savings. Using a qualitative approach, this study shows that the mosque has successfully enhanced understanding and application of sharia economic principles, created new job opportunities, reduced economic disparities, and improved the fair distribution of wealth. The active participation of the congregation in these programs demonstrates the effectiveness of the mosque's efforts in empowering the community, making it a significant center for social and economic activities in improving the welfare of the Tamalate community.
Peran Fintech dalam Pengembangan Layanan Keuangan Syariah di Pasar Global Abdi Ma'rifin Sugeha; Sri Dewi Yusuf
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 6 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss6pp1686-1691

Abstract

This study aims to analyze the role of financial technology (fintech) in the development of Islamic finance services in the global market. With the rapid growth of digital technology, fintech offers innovative solutions that can enhance accessibility, efficiency, and financial inclusion, while creating new products that adhere to Islamic principles. Despite its significant potential, the implementation of fintech in the Islamic finance sector faces several challenges, such as inconsistent regulations across countries, differing interpretations of Islamic principles, and low levels of financial literacy among the public. This research employs a qualitative approach using literature review, interviews with industry experts, and surveys of Islamic fintech users to identify the opportunities and challenges present. The findings reveal that fintech plays a crucial role in expanding access to Islamic finance, particularly in developing countries, but it requires supportive policies and collaboration between governments, financial institutions, and the technology sector to overcome these challenges. The study suggests increasing financial literacy on Islamic finance and developing clear regulations to allow Islamic fintech to thrive in the global market.
The Influence of Transparency and Social Accountability on Village Fund Management in Gorontalo Regency Perspective of Sharia Financial Management Yusuf, Sri Dewi; Ajuna, Luqmanul Hakim; Ardi, Muhamad; Mohamad, Roni
Madania: Jurnal Kajian Keislaman Vol 27, No 2 (2023): DECEMBER
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v27i2.2865

Abstract

The aim of this study is to find out and evaluate the transparency and accountability of village fund management on the level of community welfare in Gorontalo Regency from the perspective of Sharia financial management. This is a quantitative study that employs quantitative data as primary data from 129 village fund managers in Gorontalo regency. SEMP-PLS is used to analyze the data. The findings revealed that: (1) Accountability positively and significantly influences the level of community welfare; (2) Transparency positively and significantly influences the level of community welfare; (3) Transparency positively and significantly influences the management of village funds; (4) Accountability negatively but insignificantly influences the management of village funds;  (5) Village fund management positively and significantly influences the level of community welfare; (6) Transparency, which is mediated by village fund management, has a favorable and considerable impact on the community's welfare level; (7) Accountability through village fund management has a detrimental but non-significant influence on community wellbeing; (8) According to the findings, village fund management has yet to consider the values of Sharia financial management. Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas pengelolaan dana desa terhadap tingkat kesejahteraan masyarakat di Kabupaten Gorontalo perspektif manajemen keuangan Syariah. Penelitian ini merupakan penelitian kuantitatif menggunakan data primer dengan jumlah sampel 129 responden  di ambil dari pengelola dana desa di Kabupaten Gorontalo. Analisis data yang digunakan adalah metode SEM-PLS Hasil penelitian menunjukan bahwa: (1) Transparansi berpengaruh positif tetapi tidak signifikan terhadap tingkat kesejahteraan masyarakat; (2) Akuntabilitas berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat; (3) Transparansi berpengaruh positif dan signifikan terhadap pengelolaan dana desa; (4) Akuntabilitas berpengaruh negatif tetapi tidak signifikan terhadap pengelolaan dana desa; (5) Pengelolaan dana desa berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat; (6) Transparansi yang dimediasi oleh pengelolaan dana desa berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat; (7) Akuntabilitas yang dimediasi oleh pengelolaan dana desa berpengaruh negatif tetapi tidak signifikan terhadap tingkat kesejahteraan masyarakat; (8) Hasil penelitian  juga menunjukan bahwa dalam pengelolaan dana desa belum mencerminkan nilai-nilai pengelolaan keuangan Syariah. 
Analisis Dinamis Hubungan Suku Bunga dan Harga Saham di Indonesia: Pendekatan Model VAR 2010–2024 Tarape, Moh. Agung; Yusuf, Sri Dewi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.25412

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis hubungan dinamis antara suku bunga acuan dan harga saham di Indonesia pada periode 2010–2024. Fokus utama diarahkan pada identifikasi hubungan kausal, respons pasar terhadap guncangan kebijakan moneter, serta kontribusi variasi suku bunga dalam menjelaskan fluktuasi harga saham.Metode Penelitian: Pendekatan kuantitatif digunakan dalam studi ini dengan memanfaatkan data sekunder bulanan berupa BI Rate/BI-7DRR dan Indeks Harga Saham Gabungan (IHSG). Metode analisis yang diterapkan adalah Vector Autoregression (VAR), dengan uji kausalitas Granger, impulse response function (IRF), dan variance decomposition untuk menilai arah hubungan, respons jangka pendek, serta kontribusi variabel.Originalitas/Novelty: Penelitian ini memberikan kontribusi baru dengan menggabungkan data suku bunga dual-regime (BI Rate dan BI-7DRR) dalam satu kerangka model VAR jangka panjang. Selain itu, studi ini memperluas horizon analisis hingga 2024 dan mengintegrasikan pendekatan impulse response dan dekomposisi varians dalam konteks pasar berkembang, yang masih terbatas dalam literatur Indonesia.Hasil Penelitian: Hasil menunjukkan bahwa terdapat kausalitas satu arah dari suku bunga ke harga saham, dengan respon negatif IHSG terhadap guncangan kenaikan suku bunga dalam jangka pendek. Dekomposisi varians mengungkapkan bahwa sekitar 15% fluktuasi harga saham dalam jangka menengah dapat dijelaskan oleh variasi suku bunga.Implikasi: Temuan ini memberikan implikasi praktis bagi pembuat kebijakan moneter, investor, dan otoritas pasar modal di Indonesia. Sensitivitas pasar saham terhadap kebijakan suku bunga menuntut perumusan kebijakan yang lebih berhati-hati serta perlunya strategi mitigasi risiko bagi pelaku pasar di tengah dinamika moneter yang fluktuatif. Research Objective: This study aims to analyze the dynamic relationship between the benchmark interest rate and stock prices in Indonesia during the period 2010–2024. The primary focus is on identifying causal relationships, market responses to monetary policy shocks, and the extent to which interest rate variations explain stock price fluctuations.Research Method: A quantitative approach is used in this study, utilizing monthly secondary data consisting of the BI Rate/BI-7DRR and the Indonesia Composite Stock Price Index (IHSG). The analytical method employed is Vector Autoregression (VAR), including Granger causality tests, impulse response functions (IRF), and variance decomposition to assess the direction of relationships, short-term responses, and variable contributions.Originality/Novelty: This research offers a novel contribution by integrating dual-regime interest rate data (BI Rate and BI-7DRR) into a single long-term VAR framework. Additionally, the study extends the analysis horizon to 2024 and incorporates impulse response and variance decomposition approaches within the context of an emerging market, which remains underexplored in Indonesian literature.Research Findings: The results reveal a one-way causality from interest rates to stock prices, with the IHSG showing a negative response to interest rate shocks in the short term. The variance decomposition indicates that approximately 15% of stock price fluctuations in the medium term can be explained by interest rate variations.Implications: These findings offer practical implications for monetary policymakers, investors, and capital market authorities in Indonesia. The sensitivity of the stock market to interest rate policies highlights the need for more cautious policy formulation and emphasizes the importance of risk mitigation strategies for market participants amid fluctuating monetary conditions.
ANALISIS PERBANDINGAN TINGKAT STABILITAS KEUANGAN SYARIAH DAN KONVENSIONAL DI GORONTALO Dehi, Tenti; Kude, Nurain; Lestari, Silvana Masita; Yusuf, Sri Dewi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tulisan ini bertujuan untuk membandingkan tingkat stabilitas keuangan syariah dan konvension di Gorontalo dengan menggunakan rasio-rasio keuangan. Penelitian ini menggunakan data panel yang merupakan data time series dan cross section. Populasi pada penelitian ini adalah seluruh bank syariah dan konvensional yang ada di Gorontalo. Hasil penelitian yakni stabilitas kedua sistem perbankan tersebut, rata-rata dari keseluruhan bank syariah mempunyai tingkat kestabilan yang jauh lebih baik daripada bank konvensional. Kata Kunci: Stabilitas Keuangan Syariah
Analisis Rasio Keuangan di PT. Bank Muamalat Iyonu, Mentari Ariesta; yusuf, sri dewi
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.37-50.2022

Abstract

To assess the financial condition and performance of a company, especially at Bank Muamalat Indonesia (BMI), the benchmark that is often used is a ratio or index that can connect two financial data. Analysis and interpretation of various ratios can provide a better view of the financial condition and performance of a company compared to financial data that is not in the form of ratios. Ratios that are usually used are liquidity ratios, profitability ratios and solvency ratios. The liquidity ratio shows BMI's ability to meet short-term obligations that must be met immediately by using current assets, or the company's ability to meet its financial obligations when billed. To measure the liquidity ratio, two ratios can be used, namely the current ratio and the quick ratio. The higher the earnings per share of the company, the higher the level of dividends distributed. The increase in the level of dividend payments will signal to investors that the company's profitability is getting better. Meanwhile, solvency is the company's ability to finance all financial debts, both long-term and short-term debt at the time of liquidation. The higher the ratio, the less company funds provided by shareholders, so it can be assumed that the company has a higher liquidity risk. 
Effectiveness and Accountability of Zakat Fund Management at LAZ Yakesma Based on the Analysis of Sharia Financial Ratios 2017-2022 Ummah, Syarifatul; Yusuf, Sri Dewi; Kadir, Rifadli D.; Sekarrini, Laras Ayu
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1438

Abstract

This study aims to analyze the effectiveness of Islamic social institutions through a case study on the Madani Welfare Foundation (Yakesma), utilizing six ratios as a measure. This study uses a descriptive quantitative approach to calculate each effectiveness ratio. Data was collected through Yakesma's financial statement documentation for six years, namely 2017-2022. The analysis was conducted by calculating the effectiveness ratio, which comprised the distribution ratio, ZIS fund growth, distribution growth, amil rights to collection, the use of amil funds to fulfill amil rights, and the allocation of funds to poor people for zakat distribution. The results of this ratio calculation are then integrated with the four pillars of Islamic Economics, namely transparency, accountability, efficiency, and Sharia compliance. Based on the analysis results, it was found that Yakesma successfully maintained a high and consistent distribution ratio (>77%), demonstrating its effectiveness in distributing ZIS to the mustahik. Additionally, the trend of growth and fund disbursement demonstrated a positive performance. Yakesma demonstrates a good level of accountability through independent audits and the publication of financial statements. These findings suggest that other Islamic social institutions can adopt the practices of financial report transparency, amil fund management discipline, and accountable governance, as applied by Yakesma, to increase public trust, muzakki participation, and optimize benefits for the mustahik.
EKSISTENSI POLA ASUH ORANG TUA MEWUJUDKAN ANAK ISLAMI DI ERA DIGITAL Adadau, Suleman; Rahmawati; Yusuf, Sri Dewi
Journal of Islamic Education Management Research Vol. 1 No. 2 (2022): Journal of Islamic Education Management Research (JIEMER)
Publisher : Pasca Sarjana IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58194/jiemr.v1i2.692

Abstract

Keluarga adalah pondasi utama dalam pada masa depan anak. Ayah dan ibu memiliki tanggung jawab yang sama terhadap anaknya. Karena pada hakikatnya anak merupakan amanah yang harus dijaga yang dipercayakan yang maha kuasa untuk kepada kedua orang tua terutama saat ini tekhnologi makin canggih segala sesuatu pasti dilakukan dengan satu genggaman digitital. Adapun permasalahan yang akan dikaji nanti yakni bagaimana pola asuh orang tua terhadap anak di era digital? bagaimana pandangan Islam terhadap pola asuh anak di era digital. Metode penelitian ini dengan jenis penelitian kualitatif . Menggunakan pendekatan studi kasus kemudian dengan sumber data primer dan sekunder. Dengan tekhnik pengumpulan data observasi dan wawancara.   Berdasarakan hasil pengamatan dilapangan bahwa peran orang tua sangat dibutuhkan untuk mewujudkan anak islami di era digital saat ini. Keteladanan juga kesiapan tua dalam situasi seperti ini sangat dibutuhkan, harus bisa menguasai digital untuk bisa mengawasi anak- anaknya. Adapun Islam memandang tentang perkembangan tekhnologi digital bahwa digital ini bisa membawa pada syurga dan neraka tergantung cara memanfaatkan digital itu sendiri.
Rekonstruksi Sadar Zakat dalam Membangun Kesalehan Sosial Ahmad As’at Patilima; Sri Dewi Yusuf
Jurnal Riset Rumpun Agama dan Filsafat Vol. 2 No. 1 (2023): April : Jurnal Riset Rumpun Agama dan Filsafat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrafi.v2i1.876

Abstract

Penelitian ini dilakukan atas dasar problem paradigmatik yang muncul dan mengakar pada mindset kaum mukmin, yang cenderung memisahkan antara ibadah mahdah dan ibadah muamalat. Penelitian ini menggunakan jenis penelitian kepustakaan (library research), dan pendekatan penelitian yang digunakan dalam penelitian ini adalah Teologis Antrophosentris. Zakat merupakan salah satu dari lima pilar agama, oleh masyarakat kita cenderung dikategorikan sebagai ibadah yang sakral serta tertutup dari inovasi dan perubahan-perubahan. Layaknya shalat, puasa dan haji, zakat juga diberlakukan demikian, dimana zakat hanya dimaknai sebatas perintah teologis, yang kemudian menggerus makna dari zakat yang tidak implikatif terhadap kesadaran filantropi. Zakat merupakan ibadah yang berdimensi ganda, meliputi dimensi mahdah dan juga muamalat. Rekonstruksi sadar zakat dengan mengembalikan khittah zakat sebagai ibadah yang mencakup dimensi mahdah dan muamalat, maka zakat tidak boleh dimaknai terpisah.