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Bakri
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LP2M Institue Agama Islam Negeri (IAIN) Sultan Amai Gorontalo Jl. Gelatik No. 1 Kota Utara Kota Gorontalo Indonesia Jl.Sultan Amai No.1 Kelurahan Pone Kabupaten Gorontalo Propinsi Gorontalo
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Al-Buhuts (e-journal)
Published by Institut Agama Islam Negeri Sultan Amai Gorontalo
ISSN : SSN:1907     EISSN : 2442823X     DOI : https://doi.org/10.30603/ab
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Buhuts (e-Journal) : is a biannual peer-reviewed journal published in June and Desember by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia Print-ISSN 1907-0977, Online-ISSN 2442-823X Al-Buhuts (e-Journal) encompasses research articles, original research report, reviews, and scientific commentaries in Language (Bahasa Indonesia, English Language and Arabic Language), including: - Shariah Economics - Syariah banking - Sharia Financial Management - Islamic Accounting - And Other Related studies With Economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 15 No. 2 (2019): Al-Buhuts" : 12 Documents clear
Penguatan Usaha Ekonomi Pesantren Berbasis Kawasan Pada Pondok Pesantren Salafiyah Syafi’iyah Kecamatan Randangan Kabupaten Pohuwato Gorontalo Syawaluddin Syawaluddin
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.408 KB) | DOI: 10.30603/ab.v15i2.2026

Abstract

Pesantren-based education today is no longer dominated by religious knowledge but has undergone a scientific transformation by combining general and religious knowledge. One of the important educational elements in Islamic boarding schools is to equip students with life skills (life skiing) to support the religious education they receive, this is so that one day the students will have the ability to identify problems and how to overcome these problems. This study aims to provide an area-based strengthening of the pesantren economy using the PAR approach, by directly involving pesantren residents, especially the students, to identify and solve economic potential problems that can be developed. The result is that Islamic boarding schools can develop several food products for the people whose raw materials are based on local potential, such as corn chips, fried rambutan, jengkol crackers and others, in addition to cattle fattening programs, paint production and urine fertilizer, it is still possible to develop them.
Penerapan Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nazional (BAZNAS) Kota Gorontalo Bakri Bakri
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.223 KB) | DOI: 10.30603/ab.v15i2.2047

Abstract

The National Zakat Agency (BAZNAS) of Gorontalo city was formed, to collect zakat and infaq / alms funds and distribute them according to the guidance of Al-Qur'an and Al-Hadith. This study aims to determine whether the application of zakat and infaq accounting by Gorontalo city BAZNAS has been applied based on the Statement of Financial Accounting Standards 109 of 2008. From the results of research conducted by direct observation, interviews, and documentation, it is found that not yet fully applying accounting for zakat, infaq and in accordance with the Statement of Financial Accounting Standards 109 of 2008, namely journal recording for non-halal funds that are recognized as an addition to infa funds. In addition, the report on changes in funds does not present reports on changes in non-halal funds and reports on changes in assets under management. This is due to several obstacles faced by amil, namely regarding the Management Information System of the National Amil Zakat Agency (SIMBA) and also does not really understand the accounting for zakat and alms in accordance with the Statement of Financial Accounting Standards 109

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