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All Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) GENTARA: Management and Accounting Research
Asmi Rahayu
Universitas Lamappapoleonro
Economics, Econometrics & Finance

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Pengaruh Literasi Keuangan Syariah Tehadap Minat Mahasiswa Menggunakan Produk Dan Layanan Bank Syariah Andi Zulfayani; Nurmilasari Nurmilasari; A.Muh Nurul Afdhal; Asmi Rahayu; Nur Achriaty; Indri Nurfadilla
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 6 No 2 (2023): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v6i2.223

Abstract

Pemahaman terkait literasi keuangan syariah menjadi salah satu faktor yang mempengaruhi minat seseorang untuk menggunakan produk dan layanan bank syariah. Karenanya, penelitian ini bertujuan untuk mengetahui pemahaman literasi keuangan syariah sekaligus pengaruhnya terhadap minat mahasiswa menggunakan produk dan layanan bank syariah, khususnya bagi Mahasiswa Program Studi Akuntansi Universitas Lamappapoleonro. Penelitian ini adalah penelitian kualitatif dengan menggunakan data primer yang berasal dari kuesioner terbuka yang disebar ke 22 orang mahasiswa. Hasil penelitian menunjukkan bahwa literasi keuangan syariah mahasiwa Akuntansi Universitas Lamappapoleonro masih sangat rendah. Dilihat dari kurangnya ketertarikan mahasiswa dalam bidang keuangan syariah. Hal ini terlihat dari masih minimnya pengetahuan mahasiswa tentang konsep bank syariah, masih minimnya pemahaman mengenai perbedaan bank syariah dan bank konvensional, belum memahami kelebihan-kelebihan dari bank syariah sehingga minat menggunakan produk dan layanan bank syariah juga masih rendah. Dengan demikian saran dan rekomendasi bagi Program Studi Akuntansi Universitas Lamappapoleonro agar melakukan upaya-upaya untuk meningkatkan literasi keuangan syariah mahasiswa, melalui desain pembelajaran Akuntansi Perbankan Syariah yang berkelanjutan atau menjalin kerjasama dengan pihak bank syariah untuk melakukan orientasi dan sosialisasi ke mahasiswa terkait literasi keuangan syariah sehingga mampu meningkatkan minat mahasiswa untuk menggunakan produk dan layanan bank syariah.
Analysis Of School Operational Assistance Fund Management Based On Application At SMKN 4 Soppeng Asmi Rahayu; Nur Achriaty Achmar; Muh. Aqsha Hasri
GENTARA: management and accounting research Vol. 1 No. 1 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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

Abstract

The management of educational funds is a crucial aspect in supporting the continuity of teaching and learning processes at schools. One form of government support in the education sector is the School Operational Assistance (BOS) program, which aims to finance non-personnel operational needs. However, in practice, the management of BOS funds often encounters administrative and technical obstacles, particularly related to reporting and transparency. Therefore, the government has developed the ARKAS application as a digital tool to facilitate the planning, implementation, and reporting of BOS fund usage. SMKN 4 Soppeng, as one of the BOS fund recipients, also implements this application, but the extent of its effectiveness and efficiency still requires further study. This research aims to analyze the application-based management of BOS funds at SMKN 4 Soppeng, focusing on three main aspects: planning and budgeting, implementation and administration, as well as reporting and accountability of BOS funds. The method used is a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects include the principal, treasurer, application operators, and parents, selected to comprehensively explore information regarding the implementation of the ARKAS application in school fund management. The results show that the management of BOS funds at SMKN 4 Soppeng generally follows applicable procedures and regulations. The planning process involves all school elements and is systematically recorded in the ARKAS application. Budget execution is supported by the e-BKU and SIPLah systems to facilitate bookkeeping and procurement. However, challenges such as limited infrastructure and technical understanding of the application remain obstacles. Therefore, it is recommended that the school and government provide continuous training for educational staff and improve technological facilities to support more effective and accountable fund management
Analysis of School Operational Assistance Fund (Bos) Management Based on Application At Smkn 4 Soppeng Asmi Rahayu; Nur Achriaty Achmar; Muh. Aqsha Hasri
GENTARA: management and accounting research Vol. 1 No. 2 (2026): GENTARA: Management And Accounting Research
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

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

Abstract

The management of educational funds is a crucial aspect in supporting the continuity of teaching and learning processes at schools. One form of government support in the education sector is the School Operational Assistance (BOS) program, which aims to finance non-personnel operational needs. However, in practice, the management of BOS funds often encounters administrative and technical obstacles, particularly related to reporting and transparency. Therefore, the government has developed the ARKAS application as a digital tool to facilitate the planning, implementation, and reporting of BOS fund usage. SMKN 4 Soppeng, as one of the BOS fund recipients, also implements this application, but the extent of its effectiveness and efficiency still requires further study. This research aims to analyze the application-based management of BOS funds at SMKN 4 Soppeng, focusing on three main aspects: planning and budgeting, implementation and administration, as well as reporting and accountability of BOS funds. The method used is a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects include the principal, treasurer, application operators, and parents, selected to comprehensively explore information regarding the implementation of the ARKAS application in school fund management. The results show that the management of BOS funds at SMKN 4 Soppeng generally follows applicable procedures and regulations. The planning process involves all school elements and is systematically recorded in the ARKAS application. Budget execution is supported by the e-BKU and SIPLah systems to facilitate bookkeeping and procurement. However, challenges such as limited infrastructure and technical understanding of the application remain obstacles. Therefore, it is recommended that the school and government provide continuous training for educational staff and improve technological facilities to support more effective and accountable fund management
Co-Authors A.Muh Nurul Afdhal Andi Zulfayani Indri Nurfadilla Muh. Aqsha Hasri Nur Achriaty Nur Achriaty Achmar Nurmilasari Nurmilasari