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Penerapan PSAK 102 tentang Pembiayaan Murabahah pada Bank BNI Syariah Kantor Cabang Makassar Ikhlas Ul Aqmal; Azwar Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2192

This research aims to find out the implementation of SFAS 102 for Murabahah financing at BNI Syariah Makassar Branch Office. Variables of this research are Murabahah financing and SFAS 102. The data source of this research is Operational Unit of BNI Syariah Makassar Branch Office, especially the Financing Administration. The data is collected by using documentation and interview techniques. This study used descriptive comporative method to describe and indicate the condition deeply the implementation of Murabahah financing BNI Syariah Makassar Branch Office. Based on the analysis there are records that should be applied in accordance with SFAS 102 but BNI Syariah Makassar Branch Office has not applied it, the records related to murabahah assets, discounts, murabahah receivables, and down payment. While the recording has been done by BNI Syariah Makassar Branch office is about the murabahah profit, deduction, and fines. The result of this research indicated that the implementation of Murabahah financing in BNI Syariah Makassar Branch Office is not suitable with SFAS 102. Keywords: Murabahah accounting, SFAS no. 102

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN KUALITAS SISTEM INFORMASI TERHADAP EFEKTIFITAS PENGELOLAAN KEUANGAN DESA Adam, Rahmi R.; Blongkod, Harun; Aqmal, Ikhlas Ul
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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

This study aims to determine and analyze the competence of human resources and the quality of information systems affect the effectiveness of village financial management. The population of this study were villages in Pohuwato Regency. The sample of this study amounted to 115 respondents. Tests were carried out with descriptive analysis methods using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). This research proves that human resource competence has a positive and significant effect on the effectiveness of village financial management. Information systems have a positive and significant effect on the effectiveness of village financial management.

Pengaruh Perencanaan Strategis dan Pemberian Informasi Biaya Terhadap Kualitas Laporan Keuangan Afriani Ekaputri R. Sidiki, Yayu; Blongkod, Harun; Aqmal, Ikhlas Ul
Journal of Accounting, Economics, and Business Education VOL 2, NO 1 (2024): JAEBE, MEI 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i1.2321

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis perencanaan strategis dan pemberian informasi biaya berpengaruh terhadap kualitas laporan keuangan UMKM. Populasi penelitian ini adalah UMKM – UMKM yang ada di Kota Gorontalo. Sampel penelitian ini berjumlah 167 responden. Pengujian dilakukan dengan metode analisis deskriptif menggunakan Structural Equation Modelling (SEM) dengan bantuan program Amos 24 dan Statistical Product and Service Solution (SPSS 16). Hasil penelitian pada variabel perencanaan stratejik diperoleh thitung 2,476 > ttabel 1.660 dan signifikansi sebesar 0.024 < 0,05. Kemudian untuk variabel perencanaan kapasitas diperoleh thitung 4.952 > ttabel 1.660 dan signifikansi sebesar 0.000 < 0,05. Hal ini membuktikan bahwa perencanaan stratejik dan pemberian informasi biaya berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. ABSTRACT This study aims to determine and analyze how strategic planning and presentation of cost information affect the quality of MSME financial reports. The population of this research is MSMEs in Gorontalo City. The sample for this research consisted of 167 respondents. Testing was carried out using a descriptive analysis method using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). The results of the research on the planning strategy variable obtained tcount 2.476 > ttable 1.660 and a significance of 0.024 <0.05. Then for the capacity planning variable, tcount is 4.952 > ttable 1.660 and the significance is 0.000 < 0.05. This proves that planning strategies and presenting cost information have a positive and significant effect on the quality of financial reports.

Penerapan PSAK 102 tentang Pembiayaan Murabahah pada Bank BNI Syariah Kantor Cabang Makassar Ikhlas Ul Aqmal; Azwar Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2192

This research aims to find out the implementation of SFAS 102 for Murabahah financing at BNI Syariah Makassar Branch Office. Variables of this research are Murabahah financing and SFAS 102. The data source of this research is Operational Unit of BNI Syariah Makassar Branch Office, especially the Financing Administration. The data is collected by using documentation and interview techniques. This study used descriptive comporative method to describe and indicate the condition deeply the implementation of Murabahah financing BNI Syariah Makassar Branch Office. Based on the analysis there are records that should be applied in accordance with SFAS 102 but BNI Syariah Makassar Branch Office has not applied it, the records related to murabahah assets, discounts, murabahah receivables, and down payment. While the recording has been done by BNI Syariah Makassar Branch office is about the murabahah profit, deduction, and fines. The result of this research indicated that the implementation of Murabahah financing in BNI Syariah Makassar Branch Office is not suitable with SFAS 102. Keywords: Murabahah accounting, SFAS no. 102

Pelatihan Teknis Operasional Artificial Intelligences (AI) Vevox Dan Mentimeter Bagi Guru Madrasah Dalam Meningkatkan Kualitas Pembelajaran Yg Interaktif Dan Menyenangkan Rinovian R; Nur Hakim; Mas'ud Muhammadiah; Hendra Pratama Danial; Ikhlas Ul Aqmal
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1597

Kegiatan PKM ini bertujuan untuk menjalankan salah satu dari tiga pilar pendidikan tinggi, dengan fokus memberikan pelatihan teknis operasional mengenai platform AI, yaitu Vevox dan Mentimeter, kepada guru Madrasah guna meningkatkan efektivitas pembelajaran. Melalui pelatihan yang diselenggarakan, guru-guru akan diberikan pemahaman mendalam tentang cara mengintegrasikan teknologi AI ini dalam proses pembelajaran, memfasilitasi interaksi dua arah antara guru dan siswa, serta meningkatkan keterlibatan siswa dalam kelas. Metode pelatihan ini akan melibatkan sesi praktik langsung, diskusi interaktif, dan studi kasus untuk memperkuat pemahaman guru terkait penerapan Vevox dan Mentimeter dalam suasana pembelajaran Madrasah. Diharapkan pelatihan ini akan memberikan wawasan baru bagi para pendidik dalam menciptakan lingkungan pembelajaran yang dinamis, kolaboratif, dan responsif terhadap kebutuhan siswa. Melalui integrasi teknologi AI dalam pembelajaran, diharapkan kualitas pembelajaran Madrasah dapat ditingkatkan secara menyeluruh, menciptakan pengalaman belajar yang lebih menarik, interaktif, dan relevan bagi siswa.

Pemasaran Konten untuk Meningkatkan Kesadaran Merek UMKM Desa Botutonuo Ikhlas Ul Aqmal; Mattoasi
Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2024): Sosiologi Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Publisher : Program Studi Sosiologi, Fakultas Ilmu Sosial Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sjppm.v1i3.79

Dewasa ini, pelaku UMKM menghadapi tantangan dalam memasarkan produk mereka. Mereka harus mengetahui faktor-faktor yang memengaruhi keberhasilan usaha mereka. Salah satu faktor dominan yang berpengaruh adalah pemasaran konten. Program pengabdian kami bertujuan menjembatani pelaku UMKM di Desa Botutonuo agar memiliki pengetahuan dan pemahaman dalam memasarkan produk mereka sehari-hari, dengan fokus pada tujuan berikut: memberikan pengetahuan dan pemahaman tentang urgensi pemasaran konten untuk meningkatkan kesadaran merek; serta meningkatkan kemampuan pelaku UMKM dalam melakukan pemasaran konten secara kreatif dan sesuai perkembangan zaman. Peserta sasaran program pengabdian ini adalah pelaku UMKM di Desa Botutonuo. Diharapkan program ini bermanfaat dalam meningkatkan kompetensi mereka untuk menghasilkan konten menarik dan meningkatkan pengetahuan tentang pemasaran konten guna meningkatkan kesadaran merek usaha mereka.

Pengaruh Sistem Keuangan Desa (Siskeudes) dan Partisipasi Masyarakat Terhadap Kualitas Laporan Keuangan Pada Desa-desa di Kecamatan Bulango Utara Kabupaten Bone Bolango Provinsi Gorontalo Taufik Satriawan Parenrengi; Harun Blongkod; Ikhlas Ul Aqmal
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.7272

This study aims to analyze the influence of the village financial system (siskeudes) and community participation on the quality of financial reports. This study was conducted in villages in North Bulango District, Bone Bolango Regency, Gorontalo Province using quantitative methods. Data was collected through questionnaires. The analysis techniques used include validity tests, reliability tests, and descriptive analysis. The data collection process uses a purposive sampling technique or samples with certain criteria, namely villages that have used the siskeudes application for at least one year with a total sample of 120 respondents in nine different villages, namely Boidu, Suka Damai, Bandungan, Tupa, Tuloa, Lomaya, Kopi, Bunuo, Longalo, in the North Bulango District Area. The data analysis technique in this study uses Structural Equation Modeling (SEM) or Structural Equation Model which is operated through the AMOS 24 program. The results of this study show that the village financial system has no influence on the quality of financial reports. On the contrary, public participation has an influence on the quality of financial reports. However, simultaneously these two independent variables contribute significantly to the quality of financial statements.

Pengaruh Kompetensi Aparatur Desa dan Tingkat Pendidikan Terhadap Kualitas Laporan Keuangan Desa: Studi pada Desa-desa di Kecamatan Lemito, Kabupaten Pohuwato, Provinsi Gorontalo Refky Tooy; Harun Blongkod; Ikhlas UL Aqmal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7156

This research aims to analyze the influence of village apparatus competency and education level on the quality of village financial reports. Transparency, accountability and community participation in village financial management are important aspects in realizing good financial governance. However, various factors such as low competency of village officials and lack of relevant educational background can affect the quality of village financial reports. The research method used is a quantitative approach with data analysis techniques using Structural Equation Modeling (SEM) via AMOS software. The research sample consisted of village officials in Lemito District, Pohuwato Regency, Gorontalo Province. The research results show that the competence of village officials has a positive and significant effect on the quality of village financial reports with a t-value of 3.740 (p < 0.05). Likewise, the education level of village officials has a positive and significant influence on the quality of village financial reports with a t-value of 2.149 (p < 0.05). Simultaneously, village apparatus competency and education level explain 76.5% of the variation in the quality of village financial reports. These findings support agency theory which emphasizes the importance of accountability and transparency in village financial governance. Increasing the competence and education of village officials is a key factor in producing financial reports that are accurate, transparent and accountable. Therefore, the recommendation of this research is the need for training programs and increasing the capacity of village officials in the field of accounting and financial management in order to improve the quality of village financial reports.

ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI PELABUHAN DI DINAS PERHUBUNGAN KABUPATEN PANGKEP Hamka Hamka; Ikhlas Ul Aqmal; Hendra Pratama Danial
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.36790

Penelitian ini adalah penelitian deskriptif dengan menggunakan rasio efektivitas yang bertujuan untuk mengetahui efektivitas pemungutan retribusi pelabuhan pertahun di Dinas Perhubungan Kabupaten Pangkep. Teknik pengumpulan data yang digunakan adalah dokumentasi. Jenis data yang dikumpulkan adalah data kuantitatif dengan teknik analisis data berupa metode efektivitas yang bersumber dari data primer. Berdasarkan hasil penelitian maka dapat disimpulkan bahwa tingkat efektivitas pemungutan retribusi pelabuhan di Dinas Perhubungan Kabupaten Pangkep Pada Tahun 2014 sebesar 93%, tahun 2015 sebesar 103%, tahun 2016 sebesar 94%, tahun 2017 sebesar 108%, dan tahun 2018 sebesar 106% dengan rata-rata efektivitasnya sebesar 100,8% pertahunnya. Dengan demikian pemungutan retribusi pelabuhan di kabupaten pangkep selama tahun 2014 sampai 2018 sangat efektif, karena rata-rata efektivitasnya di atas 100%.

ANALISIS IMPLEMENTASI PENGGUNAAN UANG PERSEDIAAN MELALUI KKP DALAM PELAKSANAAN BELANJA PEMERINTAH Ananda Arsyad, Nur Dhea; Tuli, Hartati; Aqmal, Ikhlas Ul
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322194

This study analyzes the implementation of the use of Petty Cash (Uang Persediaan/UP) through the Government Credit Card (Kartu Kredit Pemerintah/KKP) in government expenditure at the Regional Office of the Directorate General of Treasury (Kanwil DJPb) in Gorontalo. The main issues examined include the effectiveness, efficiency, and challenges in adopting KKP as a payment instrument for government operational expenses. This study aims to evaluate how KKP usage enhances transparency, accountability, and state financial management. A qualitative approach with a case study method was employed, involving interviews, observations, and document analysis. The findings indicate that KKP implementation benefits transaction speed and reduces cash management risks. However, challenges remain, such as limited user understanding, resistance to change, and inadequate supporting infrastructure in certain areas. These findings provide recommendations for the government to improve KKP policy effectiveness for optimizing in Kanwil DJPb for state expenditure management. Keywords: Petty Cash, Government Credit Card, Government Expenditure, Effectiveness, Accountability

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