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All Journal YUME : Journal of Management Jurnal Mahasiswa Akuntansi
Daingtaw, Nurjana Putri
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Economics, Econometrics & Finance Education Health Professions Social Sciences

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Penerapan Akad Ijarah pada Produk Arrum Haji di Pegadaian Syariah Cabang Kota Gorontalo Hadji, Dewi U; Daingtaw, Nurjana Putri
Jurnal Mahasiswa Akuntansi Vol 2 No 1 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (Juni)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i1.65

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Penerapan Akad Ijarah Pada Produk Arrum Haji di Pegadaian Syariah Kota Gorontalo. Pada Penelitian ini menggunakan jenis deskriptif kualitatif, ialah pengambilan data yang sesuai dengan pernyatakan oleh narasumber secara tertulis atau lisan. Teknik pengumpulan data melalui Wawancara, Observasi, dan Studi Kepustakaan. Pegadaian Syariah Cabang Gorontalo sudah menerapkan Psak 107. Psak 107 mengatur tentang pengakuan, pengukuran, penyajian beserta pengungkapan transaski Ijarah. Produk Arrum Haji yang ada di Pegadaian Syariah menggunakan Akad Ijarah. Arrum Haji ini memberikan manfaatnya untuk memudahkan dan mempercepat umat islam dalam mengikat nomor porsi haji agar tidak terlalu lama menunggu waktu keberangkatan. Jaminan hanya dapat membayarkan syarat saja kepada utusan Pegadaian Syariah. Laba Pegadaian Syariah ialah dari ketetapan mu’nah tersebut.
Implementasi Aplikasi Mobile Banking Muamalat Din Dalam Menilai Kinerja Perbankan Menggunakan Pendekatan Balanced Scorecard Daingtaw, Nurjana Putri; Zukkifli Bokiu, Niswatin Niswatin,
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8567

Abstract

The implementation of the Muamalat DIN Mobile Banking application in assessing banking performance using  the balanced scorecard approach. Thesis of the S1 Accounting Study Program, Department of Accounting, Faculty of Economics, Gorontalo State University. Under the guidance of Mrs. Dr. Niswatin, S.Pd, SE, MSA as supervisor 1 and Mr. Zulkifli Bokiu, SE. Ak, M.Si as supervisor II.This study aims to find out how Bank Muamalat KCP Limboto performs by measuring using  the Balanced Scorecard  approach which has four perspectives, namely financial perspective, customer perspective, internal business perspective and learning and growth perspective. This study uses a Quantitative method. The data source used in this research is using primary data. This study used questionnaires distributed to customers and employees in sampling. The results of this study show that the performance of Bank Muamalat KCP Limboto is very good, this is shown by the results of the analysis of each perspective. The financial perspective shows an increase from year to year, the customer perspective refers to customer satisfaction with the mobile banking application, the internal business perspective and the growth and learning perspective also shows good results in the process of innovation, operations and services for employees Kata Kunci: Muamalat DIN, Bank Muamalat and Balanced Scorecard
Co-Authors Hadji, Dewi U Zukkifli Bokiu, Niswatin Niswatin,