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Al-Ulum
Published by Institut Agama Islam Negeri Sultan Amai Gorontalo
ISSN : 14120534     EISSN : 24428213     DOI : https://doi.org/10.30603/au.v19i2.1051
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Al-Ulum adalah jurnal yang terbit berkala pada bulan Juni dan Desember, ditelaah dan direview oleh para ahli dalam bidangnya, diterbitkan oleh lembaga Penelitian dan Pengabdian pada Masyarakat Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia ISSN 1412-0534 E-ISSN 2442-8213 Al-Ulum telah diakreditasi dengan peringkat B oleh Kementerian Pendidikan dan Kebudayaan Keputusan Keputusan Direktur Jenderal Pendidikan Tinggi No. 53/DIKTI/Kep/2013 untuk periode 2013-2018. Sekarang, AL-Ulum telah terakreditasi sistem online dengan peringkat “Sinta 2” untuk periode 2018-2022 oleh Kementerian Riset, Teknologi, dan Pendidikan Tinggi SK No. 21/E/KPT/2018.
Arjuna Subject : Umum - Umum
Articles 14 Documents
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Search results for , issue "Vol. 15 No. 1 (2015): Al-Ulum" : 14 Documents clear
The Influence of Service Quality, Religious Commitment and Trust on The Customers’ Satisfaction and Loyalty and Decision to Do The Transaction in Mandiri Sharia Bank Of Jawatimur Rachmad Hidayat; Sabarudin Akhmad
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (829.54 KB) | DOI: 10.30603/au.v15i1.45

Abstract

This study tested the causal relationship of service quality, religious commitment and trust on customers’ satisfaction, loyalty and decision to repeat their transaction in sharia banking services. This research used quantitative approach to describe the causal relationship between the variables through hypothesis testing. The samples in this research are 160 respondents. Structural equation modeling (SEM) is used to analyze this research. This research findings shows that the quality of service and customers’ trust, satisfaction and loyalty simultaneously influenced the decision to repeat their transaction in that banking service. The customers’ satisfaction and loyalty are intervening variables that linked the service quality and the customers’ trust with the decision to repeat their banking transaction. The religious commitment had insignificant influence toward the service quality; however, it had significant influence toward the loyalty and decision to repeat their banking transaction.
The Gorontalo Religious Court Judges Response Toward Their Absolute Competence in Resolving Shariah Economy Disputes Andi Mardiana; Rizal Darwis
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.971 KB) | DOI: 10.30603/au.v15i1.86

Abstract

Post the first amendment of Religious Courts Bill that provides wider authority toward Religious Courts in investigate and decide Islamic economics disputes has responses, whether support or pessimistic, especially among Religious Court judges themselves. This paper examines the Gorontalo Religious Courts judges response about their authority in resolve Shariah economy disputes. This paper is a qualitative descriptive research and the data was collected using observation, interviews and document reviews. The finding of this study revealed that the Gorontalo Religious Courts judges response well to trust laws in handling disputes Shariah economy. In other words, in principle, they are ready to handle disputes Islamic economics. Readiness, such as: the handling disputes Shariah economy is Religious Courts judges authorities and it is a professional responsibility as a judge; Religious Courts formed a special judge to handle falling out or cases of Shariah economy, and Religious Courts judges provides knowledge of Shariah economy without trainings or workshops.
The Effect of Spin-Off Policy on Financing Growth in Indonesian Islamic Banking Industry Mohammad Al Arif
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.374 KB) | DOI: 10.30603/au.v15i1.170

Abstract

The purpose of this paper is to analyze the relationship between spin-off policy on the financing growth of Islamic banking industry in Indonesia. This research used panel regression with fixed effect. The variable used in this paper is dummy variabel of spin-off, and also included the internal factor of industry such as third party fund, and efficiency ratio (measured by BOPO). Besides the internal factor, this research also included the external factor such as inflation rate, economic growth rate, and interest rate from conventional banking. The result shows that only third part funds and interest rate had an impact on the financing growth in spin-off banks. The spin-off policy doesn’t have an impact on the financing growth in spin-off banks
Zakat and Tax; From the Synergy to Optimization Mustofa Mustofa; Khoirul Fata
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.486 KB) | DOI: 10.30603/au.v15i1.171

Abstract

Dualism dilemma between zakat and tax in Indonesia can be relatively mitigated by ratification of Act No. No. 38/1999 on Management of Zakat. In the regulation, zakat has been synergized with tax by placing zakat as a deduction from taxable income element (PKP). But so far it has not been given the significant impact on the acceptance of zakat and awareness of Muslims to pay zakat. There are also some problems in practical level that contribute to that fact. This article explores the zakat and tax synergy that have been achieved through Act No. 38 of 1999, the problems found in its execution, and of course an offer for a solution to optimize the role of zakat and tax for the people welfare. By examining same practice in some countries, this paper recommends zakat as a direct tax deduction (tax credit) as a strategic step in the effort to optimize the role of zakat.
Optimizing The Competitiveness of Return on Mudhârabah Time Deposit in Improving Public Interest to Invest in Islamic Bank Syaparuddin Razak
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.809 KB) | DOI: 10.30603/au.v15i1.214

Abstract

The aim of this study is to explain the calculation of return on mudhârabah time deposit for the depositors of Islamic banks, and the provision of a fair return to the depositors without leaving any shariah elements. These two issues have become urgent to be discussed in this study, because if their money is deposited in Islamic banks, it will increase the amount of funds available in the Islamic bank, and the amount of funds available directly influence the size of the investment return on Islamic banks. If the results of the large investment, the returns will be obtained by the depositors are also large, and vice versa. In addition, it will also create a sense of calm and peace for themselves, because the money they have deposited in Islamic bank is not only quaranteed by the gorverment but also the system is run in accordance with the shariah of Islam.
Sharia Banking Performance in Makassar Salmah Said
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.008 KB) | DOI: 10.30603/au.v15i1.215

Abstract

This study aims to analyze the performance of Islamic banking in Makassar. Data collected using questionnaires which was distributed to seven Islamic banks. Supporting data obtained from Bank Indonesia, representatives Makassar and Bank Indonesia’s website. Data then were analyzed using financial ratios, particularly Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR). The results showed that NPF was 1.49% and FDR reached 201.67%. The first ratio indicates low financing problems, while the second shows a high ratio financing provided to society. Furthermore, Islamic principles applied in the system, mechanism, and products offered by the Islamic banking is such a value-added for the societies, which is not found in the conventional ones. The high financial performance of Islamic banking outperforms its counterparts shows significant potential to grow rapidly in the future.
Syariah Obligation: Prospects and its Challenges in Indonesia Sudirman Sudirman; Bakri Bakri
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.719 KB) | DOI: 10.30603/au.v15i1.217

Abstract

This writing is designed to investigate prospects and challenges facing Syariah Obligation (sukuk) in Indonesia. In this study, we found Syariah obligation (sukuk) development have good prospect. There are factors supporting Syariah obligation (sukuk) in Indonesia, some of which are significant population, government support, and domestic economic stability over percent per year, flow of fresh fund by Middle East, and making complete regulatory framework, as well as the rise of global Syariah market. Notwithstanding sukuk potential, some challenges are exist, for examples, drawback of regulation, uncertainty of taxation, most of Syariah financial products are “debt-based” or “debt-likely”, less investor understanding of Syariah obligation instrument, and not quite conducive investment climate and complicated bureaucracy.
Economics Ethics in the Fatwa of Islamic Economics Muhammad Maksum
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.595 KB) | DOI: 10.30603/au.v15i1.218

Abstract

The fatwa by the National Sharia Board (Dewan Syariah Nasional/DSN) of Indonesian Ulema Council (Majlis Ulama Indonesia/MUI) and The Sharia Advisory Council of Central Bank of Malaysia/Bank Negara Malaysia (BNM) on Islamic economics is dominated by its ethical aspects. The prohibition of riba (interest), for instance, is an Islamic ethic which is mostly set in both institutions. In this case, the Legal consideration contains more ethics than fatwa verdicts. The ethics in the legal consideration is commonly based on the basic ethical principles of The Noble Qur'an, the hadith and the Islamic jurisprudence. In the meantime, the ethics for the object of contract in DSN is mentioned more in the fatwa verdict than in their legal consideration while the ethics for contract performer is equally found in both areas. This thesis is discovered by reading the DSN's fatwa from 2000 t0 2010 and the MPA's fatwa from 1997 to 2010. Once identified, the ethics in both institutions is classified into a particular category. As the result, this research generates a great implication on the dominant aspect of Islamic ethics in its legal formal.
The Influence of Spiritual Intelligence,Leadership, and Organizational Culture on Organizational Citizenship Behavior: A Study To Islamic Bank in Makassar City Muhdar HM; St. Rahma
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.12 KB) | DOI: 10.30603/au.v15i1.219

Abstract

The aims of this study are to find out and to analys: (1) the influence of spiritual intelligence on organizational citizenship behavior; (2) the influence of leadership on organizational citizenship behavior; (3) the influence of organizationan culture on organizational citizenship behaviorThe population included all employees of Islamic Bank in Makassar City. There were 178 samples determined by using Slovin formula. The samples were selected in two stages: proportional and purposive sampling. The data were analyzed by using path analysis with the AMOS 21 program. The results show that: spiritual intelligence has a positive and significant influence on organizational citizenship behavior; leadership has a positive and significant influence on organizational citizenship behavior; organizational culture has a positive and significant influence on organizational citizenship behavior.
Political Economy of Religious and Cultural Symbols in the Soap Opera of Tukang Bubur Naik Haji At RCTI Yasir Yasir
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.62 KB) | DOI: 10.30603/au.v15i1.220

Abstract

Television is a very influential media and important tool in capital accumulation. This study aims to reveal the use of Islamic and Betawi ethnic symbols, workers, and also the audiences of Tukang Bubur Naik Haji (TBNH) soap opera at RCTI. This research used a political economy of communication perspective. The data were collected by using interview, observation, documentation, and literature study. The result shows that the religious symbols of Islam and Betawi culture have been exploited as comodity to be traded. Those symbols have been commercialized dan manipulated through the use of sensational, provocative, and hyperbole words or sentences to entertain audiences and to attract the advertisers. The hyper-comercialization and politicization of symbols caused the soap opera workers and Moslem audiences have been exploited.

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