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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

Pelatihan Penyusunan Laporan Keuangan sebagai Alat Pengukuran Kinerja Usaha Mikro di Kawasan Foodcourt Masjid Sabilul Arsyad UNG Mattoasi; Aqmal, Ikhlas Ul
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Volume 03 Nomor 02 (Oktober 2025)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ininnawa.v3i2.9932

Kegiatan pengabdian ini mengangkat judul tentang “pelatihan penyusunan laporan keuangan sebagai alat pengukuran kinerja usaha mikro di kawasan foodcourt Masjid Sabilul Arsyad UNG”. Pengabdian bertujuan untuk untuk memberikan edukasi kepada pelaku UMKM di Foodcourt UNG dalam penyusunan laporan keuangan yang berdasarkan SAK UMKM sehingganya dengan adanya laporan ini bisa membantu para pelaku usaha mikro dalam mengukur serta menilai kinerja usaha yang dijalankan. Adapun yang menjadi sasaran utama dari pengabdian ini adalah para pemilik usaha mikro di kawasan foodcourt masjid kampus UNG yang berjumlah 23 orang. Kegiatan pengabdian ini dilaksanakan pada tanggal 03 Mei 2024 yang bertempat Kawasan Foodcourt Masjid Sabilur Arsyad UNG berlokasi di Jalan Jenderal Sudirman, Kelurahan Wumialo, Kecamatan Kota Tengah, Kota Gorontalo. Metode yang digunakan dalam kegiatan pengabdian ini adalah metode survei, kemudian sosialisasi yaitu pemberian materi mengenai laporan keuangan dan urgensi laporan keuangan dalam manajemen usaha termasuk usaha UMKM, dan metode pendampingan yang di mana tim pengabdian memberikan pelatihan penyusunan laporan keuangan bagi UMKM.

Pengaruh Kompetensi Akademik dan Soft Skills Terhadap Kesiapan Kerja Mahasiswa Akuntansi di Universitas Negeri Gorontalo Djailani, Nur’Ain Y.; Lihawa, Nur Fadhilah; Aqmal, Ikhlas Ul; Danial, Hendra Pratama
Jurnal Mahasiswa Akuntansi Vol 4 No 3 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (Desember)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

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

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi akademik dan soft skills terhadap kesiapan kerja mahasiswa akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang disebarkan kepada mahasiswa akuntansi tingkat akhir di Universitas Negeri Gorontalo. Data yang dikumpulkan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa baik kompetensi akademik maupun soft skills berpengaruh signifikan terhadap kesiapan kerja mahasiswa, serta secara simultan kedua variabel independen tersebut berpengaruh positif dan signifikan terhadap kesiapan kerja mahasiswa akuntansi. Mahasiswa dengan keseimbangan antara kompetensi akademik yang kuat dan soft skills yang baik lebih siap menghadapi dunia kerja yang kompetitif. Oleh karena itu, perguruan tinggi disarankan untuk mengembangkan kurikulum yang tidak hanya berfokus pada aspek akademik, tetapi juga pada peningkatan soft skills guna meningkatkan daya saing lulusan di dunia profesional.

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.

Pendampingan Onboarding Digital untuk Meningkatkan Ekonomi Kreatif UMKM Kuliner Pariwisata Teluk Tomini Muzdalifah, Muzdalifah; Husain, Siti Pratiwi; Aqmal, Ikhlas Ul
Jurnal Pengabdian Sosial Vol. 3 No. 7 (2026): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/t35qb829

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM kuliner pariwisata dalam menerapkan ekonomi kreatif melalui onboarding digital di kawasan Teluk Tomini, khususnya Desa Botutonuo. Metode yang digunakan meliputi tahap persiapan, pelaksanaan, dan evaluasi melalui pendekatan edukasi, pelatihan, serta pendampingan secara langsung kepada masyarakat. Kegiatan diawali dengan pretest, dilanjutkan pemberian materi, praktik pengolahan produk, serta posttest untuk mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan bahwa terjadi peningkatan pengetahuan dan keterampilan masyarakat dalam mengelola usaha berbasis ekonomi kreatif dan digitalisasi. Sebanyak 85% peserta mampu memahami konsep dan mulai mengaplikasikan inovasi produk kuliner berbasis hasil perikanan lokal. Kegiatan ini berkontribusi dalam meningkatkan daya saing UMKM serta berpotensi meningkatkan pendapatan masyarakat di kawasan pariwisata.

Pengaruh Kecerdasan Emosional, Perilaku Belajar, dan Kepercayaan Diri terhadap Tingkat Pemahaman Mahasiswa Akuntansi Darniati A. Salogo; Suciawati H. Pate; Ikhlas Ul Aqmal
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/es6tgz35

This study aims to analyze the influence of emotional intelligence, learning behavior, and self-confidence on the level of understanding of Accounting Students at Gorontalo State University, both partially and simultaneously. This study involved 104 Accounting students from the 2020 to 2024 intakes as participants, with data collected through a questionnaire using Google Forms. The research instrument used a Likert Scale to measure respondents' responses, while data analysis was conducted using Multiple Regression assisted by SPSS. The analysis techniques used included descriptive statistics, validity tests, reliability tests, classical assumptions, and partial and simultaneous hypothesis testing. The results showed that partially, emotional intelligence and learning behavior had a significant influence on accounting understanding, while self-confidence did not have a significant effect on accounting understanding. However, simultaneously, these three factors together had an influence on the understanding of accounting students at Gorontalo State University

Pelatihan Pembuatan Media Presentasi Multimedia Pembelajaran IPAS Berbasis Artificial Intelligence di MI Muhammadiyah Nurfadliah Nurfadliah; Andi Marsyanawiah; Ikhlas Ul Aqmal
Civic Education Law and Humaniora : Jurnal Pengabdian Masyarakat Terintegrasi Vol 4 No 1 May 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/celara.v4i1.38792

The rapid development of digital technology has encouraged the integration of Artificial Intelligence (AI) in education, including the development of multimedia learning media. However, many teachers still have limited skills in utilizing AI-based technology in the learning process. This community service activity aimed to improve teachers’ skills in developing AI-based multimedia presentation media for IPAS learning at MI Muhammadiyah Kota Utara, Gorontalo. The methods used included preparation, training implementation, practice sessions, and evaluation. The activity involved 20 teachers through material presentations, discussions, and direct practice using AI applications. The results showed that teachers gained new knowledge and skills in creating interactive and innovative learning media. Teachers also showed high enthusiasm and active participation during the training. The implementation of AI-based multimedia learning media is expected to improve learning quality, student motivation, and teachers’ digital competencies in the digital era.

Comparative Analysis of Cost of Production Calculation Using Full Costing, Variable Costing, and Target Costing Methods in Determining Product Selling Prices : (Case Study: MSMEs in Gorontalo) Mohammad Fadel Tosan; Mahdalena Mahdalena; Ikhlas Ul Aqmal
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.881

This study aims to analyze the comparison of the full cost, variable cost, and target cost methods in calculating the cost of production by MSMEs in Gorontalo, namely Martabak Ar Fachrul, Rolan Upia Karanji, and Taqim Meubel. This study uses a quantitative descriptive approach with primary and secondary data. Data analysis uses the full cost, variable cost, and target cost methods. The results show that each business has its own considerations in choosing the method that best suits its business conditions. Martabak Ar Fachrul and Taqim Meubel chose the full cost method because it covers all production costs, thus providing a more complete cost picture. Meanwhile, Rolan Upia Karanji used the target cost method because the selling price is adjusted to market conditions to remain competitive. The variable cost method was not chosen because it only covers variable costs, so it does not reflect the total production costs and is less appropriate for determining long-term selling prices.

Comparative Analysis of Cost of Production Calculation Using Full Costing, Variable Costing, and Target Costing Methods in Determining Product Selling Prices : (Case Study: MSMEs in Gorontalo) Mohammad Fadel Tosan; Mahdalena Mahdalena; Ikhlas Ul Aqmal
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.881

This study aims to analyze the comparison of the full cost, variable cost, and target cost methods in calculating the cost of production by MSMEs in Gorontalo, namely Martabak Ar Fachrul, Rolan Upia Karanji, and Taqim Meubel. This study uses a quantitative descriptive approach with primary and secondary data. Data analysis uses the full cost, variable cost, and target cost methods. The results show that each business has its own considerations in choosing the method that best suits its business conditions. Martabak Ar Fachrul and Taqim Meubel chose the full cost method because it covers all production costs, thus providing a more complete cost picture. Meanwhile, Rolan Upia Karanji used the target cost method because the selling price is adjusted to market conditions to remain competitive. The variable cost method was not chosen because it only covers variable costs, so it does not reflect the total production costs and is less appropriate for determining long-term selling prices.

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