Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Al-Buhuts (e-journal) Jurnal Mahasiswa Akuntansi
Hemeto, Inul
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Efektivitas Prinsip Akuntansi Syariah dalam Distribusi Zakat: Studi Kasus pada Badan Amil Zakat Nasional Provinsi Gorontalo terhadap Pemberdayaan Mustahik Hemeto, Inul; Bibitan, Ravika Apriliany
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.v2i1.70

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana penerapan prinsip akuntansi syariah oleh Badan Amil Zakat Nasional (BAZNAS) Provinsi Gorontalo dalam distribusi zakat mempengaruhi pemberdayaan mustahik. Penelitian ini menggunakan pendekatan kualitatif deskriptif dalam menganalisis data. Metode pengumpulan data melibatkan observasi, dokumentasi, dan wawancara di BAZNAS Provinsi Gorontalo. Hasil penelitian menunjukkan bahwa proses pendistribusian zakat oleh BAZNAS Provinsi Gorontalo untuk pemberdayaan mustahik telah mematuhi prinsip akuntansi syariah seperti pertanggungjawaban, keadilan, dan kebenaran. Prinsip pertanggungjawaban diwujudkan melalui berbagai program seperti program kemanusiaan, ekonomi produktif, dakwah, advokasi, pendidikan, dan kesehatan. Keadilan dalam distribusi zakat termanifestasi dalam seleksi penerima bantuan yang didasarkan pada kriteria usia. Adapun prinsip kebenaran tercermin dalam alokasi dana zakat pada program kemanusiaan dan ekonomi produktif, yang menjadi program utama dalam pemberdayaan mustahik. Hal ini menunjukkan komitmen BAZNAS Provinsi Gorontalo dalam meningkatkan pemberdayaan para mustahik melalui distribusi zakat
Mental Accounting Etnis Minoritas Berbasis Mali Siparappe Rebba Sipatokkong Malilu Sipakainge di Teluk Tomini Amaliah, Tri Handayani; Musdalifah, Musdalifah; Anwar, Mohamad Sultan; Hemeto, Inul
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5670

Abstract

This study aims to explore  the culture-based mental accounting  behavior of mali siparappe rebba sipatokkong malilu sipakainge in ethnic minorities (Bugis) in Tomini Bay. This research is in the realm of qualitative research with an interpretive paradigm. The method used is ethnomethodology. Data collection was conducted through observation and interviews. The informants in this study consist of ethnic minorities in Gorontalo City, namely Bugis entrepreneurs, and academics. The results of the study show that the mental accounting framework in the Bugis ethnicity based on the Mali siparappe rebba sipatokkong malilu sipakainge culture plays a role in advancing MSMEs in Tomini Bay. The mental accounting of the Bugis ethnic minority shows a pattern of mental allocation strategy, which prioritizes stable cash flow to maintain business sustainability rather than momentary gains. Spiritual strength, social values and hard work in the mental category are important investments to achieve success in business. Mental accounting in the Bugis ethnicity can be seen through the way Bugis business people classify and assess profits that go beyond the traditional financial framework. The implications of this study provide an understanding of the integration of local culture in accounting practices, especially financial behavior to advance MSMEs
Co-Authors Anwar, Mohamad Sultan Bibitan, Ravika Apriliany Musdalifah Musdalifah Tri Handayani Amaliah