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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 12 Documents
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Search results for , issue "Vol. 17 No. 1 (2017): Al-Ulum" : 12 Documents clear
Implementasi Nilai-nilai Islam dalam Manajemen Laba Efisien Perbankan Syariah di Indonesia M. Wahyuddin Abdullah; Nurul Ainun
Al-Ulum Vol. 17 No. 1 (2017): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1300.247 KB) | DOI: 10.30603/au.v17i1.120

Abstract

This study aims to determine the earnings management efficient practices and compliance with the value of Islam on sharia banking in Indonesia. The research is mixed method and data used in the form of secondary data obtained from the annual report and the report sustanability sharia banking with the observation period 2012 to 2015. The variables used were proxies of earning management (PML) and the future profitability (PMD). This research employs the model analysis by using ordinal logistic regression. The results show that the PML effect on PMD, sharia banking practice efficient earnings management. Three of the five sharia banks do efficient earnings management practices on regular basis during the period of observation, that BRI Syaria, BSM, and BNI Syaria. The Three shariah banks obtain efficient earnings through the principals of management practices in Islamic values, namely:maslahah, honesty, and fairness.
Religious Activities and Empowerment : Sustainable Livelihood Framework Approach In Enhancing The Desa Luworo Potencies Achmad Room Fitrianto
Al-Ulum Vol. 17 No. 1 (2017): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1360.939 KB) | DOI: 10.30603/au.v17i1.282

Abstract

The marginality and governmental alignments are the two main issues in community development. The role of Tengkulak Rentenir, and Pengijon are significant in Luworo Village. Not only as a financial provider, they also play as connector among the peasant farmer and market. As a result the farmer receipts their selling agricultural productions below market prices. In order to support and giving additional value to their agricultural products an assistance program involving a female Islamic study group of Masjid Al-Hidayah conducted. The assistance activities conducted through SLF approach. The five phases of SLF are: identifying vulnerability; mapping the livelihood assets owned by the community; observing transforming structures and processes; and identifying livelihood strategies and formulating livelihood outcomes.

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