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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. 24 No. 1 (2024): Al-Ulum" : 12 Documents clear
Judicial Disparities in Asset Confiscation Rulings in Online Trading Cases in Indonesia: A Maqashid al-Shariah Analysis Sahnaz Kartika; Muhammad Syukri Albani Nasution; Hasan Matsum
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.6900

Abstract

This study examines the disparity in court rulings concerning the status of confiscated assets in online trading crime cases. The Banten High Court Decision No. 117/Pid.Sus/2022/PT BTN ordered the return of assets to victims, whereas the Bandung High Court Decision No. 1/Pid.Sus/2023/PT BDG ruled that such assets be confiscated for the state. This divergence generates legal uncertainty and raises fundamental questions of justice. The research aims to critically assess the extent to which these rulings are consistent with the objectives of maqāṣid al-sharīʿah, particularly the principle of ḥifẓ al-māl (protection of property). A normative legal approach is employed, drawing on statutory analysis, judicial decisions, and comparative perspectives. The findings indicate that the Banten ruling more closely reflects ḥifẓ al-māl by safeguarding victims’ property rights, while the Bandung ruling risks undermining justice, as the state did not directly incur losses. Beyond highlighting this jurisprudential inconsistency, the study underscores the urgency of harmonizing regulatory frameworks so that the principle of ḥifẓ al-māl can be systematically integrated into Indonesian criminal justice practice, thereby advancing substantive justice and strengthening public trust in the law.
The Business Sustainability of Micro, Small, and Medium Enterprises During the Covid-19 Era in Lampung Bahruddin , Moh; Ulfa, Ghina; Kurniawan, Aceng
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.6901

Abstract

UMKM is one of the sectors that are heavily affected by the Covid-19 pandemic, while UMKM is one of the supporting factors that are quite promising, both for the state, individuals and business groups. This research includes field research that is carried out in the field in an actual setting. In this case, the researcher intends to explore, identify, analyze and explain various conditions related to the business strategy of UMKM business sustainibility in the market in carrying out the business continuity strategy achieved by UMKM actors in the Pasar Unit II Tulang Bawang, Pasar Metro, and Pasar Bambu Kuning. Bandar Lampung to maintain and increase its income during the Covid-19 pandemic while still paying attention to business ethics in Islam. UMKM actors take advantage of technology in expanding their business so that they can be of interest to the wider community. The introduction and knowledge of business actors to digital marketing must be further improved to encourage more effective and efficient promotion and marketing activities.
Application of Al-Uqud Al-Murakkabah in Gold Pawn Products at Pegadaian Syariah Kalsum, Ummi; Nurnilawati; Husain Insawan
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.4276

Abstract

Research on the application of al-uqud al-murakkabah contracts in Islamic pawnshops has long been a concern of researchers. However, the research is not specific about the application of al-uqud al-murakkabah in Islamic pawnshops. This research aims to find out the application of al-uqud al-murakkabah in gold pawn products in Islamic pawnshops. The methods used are interview and observation. This research theory uses a normative juridical approach, based on the DSN-MUI fatwa and multi-contract criteria. The results of this study indicate that the application of al-uqud al-murakkabah in gold pawn products in Islamic Pawnshops using three contracts, namely the qard contract, rahn contract, and ijarah contract is in accordance with the DSN-MUI Fatwa. However, the application of the three contracts is not carried out separately, which is contrary to the criteria for multi-contracts that are allowed. This research found indications of combining buying and selling with debt and credit, which is prohibited because combining the two contradicts its character and nature. 
Penggunaan Sistem Pembayaran QRIS Sebagai Alat Transaksi non Tunai terhadap Perkembangan UMKM Binaan Bank Indonesia Provinsi Gorontalo Koni, Wiwin; Sofhian; Ismail, Juniaty; Niswatin; Halid, Rahmawati
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.4784

Abstract

This research aims to determine the impact of using the QRIS payment system as a non-cash transaction tool on the development of MSMEs assisted by Bank Indonesia in Gorontalo Province. This research method uses quantitative research methods, the sample taken was 101 MSME respondents who were MSMEs assisted by Bank Indonesia, the sampling technique used in this research was a saturated sampling technique.  The results of this research show that the QRIS payment system has an influence on the development of MSMEs under the guidance of Bank Indonesia Gorontalo, so consistency in the use of payments via QRIS is needed so that MSMEs understand banking technology more and make it easier for MSMEs to carry out payment transactions. The suggestions in this research are encourage Indonesian banks to further expand their MSME development so that more and more MSME players are aware of QRIS technology in banking
Analysis of The Quality of Hajj Embarkation Services in Gorontalo Province in 2022 Latif, Abdul; Habu, Azhar D; Sahabi, Ansar; Muhdar HM; Mardiana, Andi; Salwa S, Andi
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.4904

Abstract

This study assesses customer satisfaction with the Embarkation Services for Hajj Pilgrims in Gorontalo. A mixed-methods approach was used, involving a survey of 50 pilgrims via a social media-distributed questionnaire. The survey, based on a Likert scale, covered eight main aspects and 24 sub-aspects. The research results showed a satisfaction index of 8,11, indicating a good level of satisfaction. Organisers should heed pilgrims' feedback to improve service quality and provide staff training. Regular service quality evaluations and enhancements to pilgrims' comfort are recommended to significantly advance the Hajj embarkation services in Gorontalo.
The Influence of Macro Indicators on Non-Performing Financing at Muamalat Bank Indonesia Syawaluddin S
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.5289

Abstract

This study aims to determine how the effect of the inflation rate and BI rate on Non-Performing Financing at Muamalat Bank Indonesia. This research uses a descriptive method of verification with a type of quantitative research. The source of data in the study is secondary data with data on the Inflation rate and NPF starting from January 2012 to December 2021 per quarter. Based on the results of the study, it was concluded that the research data was declared normally distributed, free from the problems of classical assumptions (multicollinearity, heteroscedasticity, autocorrelation). And the results of the t test (partially) show that the inflation variable does not have a significant effect on Non-Performing Financing (NPF).
Halal Certification for MSMEs: what Drives the Interest of MSMES in Indonesia and Malaysia? Suryaningsih, Sri Abidah; Indrarini, Rachma; Nurafini, Fira; Munir, Maryam Bte Badrul; Binti Zakaria, Zalina; Nurillah, Shinta Lintang
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.5320

Abstract

This study explores the factors influencing interest in halal certification, focusing on certification fees, government involvement, and the certification process, particularly for halal MSMEs (Micro, Small, and Medium Enterprises). A survey of 65 respondents from businesses in Indonesia and Malaysia was analyzed using Smart PLS 3.0, a tool for Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that certification fees (p-value = 0.226) and government involvement (p-value = 0.966) do not significantly affect interest, while the certification process (p-value = 0.009) has a significant impact. These findings suggest that simplifying the certification procedure could increase participation, especially for MSMEs facing challenges related to cost and understanding the process. The study’s practical implication is that certification bodies should prioritize simplifying the process to encourage more MSMEs to pursue halal certification. This research provides valuable insights for academic research, industry practices, and MSME empowerment.
Pengaruh Negara Asal terhadap Kualitas yang Dirasakan dengan Etnosentris Konsumen sebagai Variable Moderasi Perspektif Bisnis Islam Muhammad Daffa Hariyanto; Fatih Fuadi; Suhendar; Habibi, Ahmad
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.5653

Abstract

The purpose of this study was to determine whether the Country of Origin effect on Perceived Quality with ethnocentric consumers as a variable of moderation. This study aims to find out what the influence of the country of Origin on perceived quality with consumer ethnocentrism as a variable of moderation. This study uses a quantitative approach. The population used is Uniqlo brand consumers in Bandar Lampung City with an unknown population. The number of samples was calculated using the Lemeshow formula and the result obtained was 100 samples. The application used in analyzing data is SmartPLS with structural equation model (SEM) approach. The results showed that Country of Origin can have a positive and significant influence on Perceived Quality. And Consumer ethnocentricity cannot moderate the influence of Country of Origin on Perceived Quality.
Reduction of Income Tax Rate and Compliance of MSME Taxpayers: a Study in the Perspective of Islamic Economic Philosophy Isnaeni, Ahmad; Liya Ermawati; Fitri, Ainul
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.5667

Abstract

This study aims to evaluate the impact of reduced income tax rates on taxpayer compliance Micro, Small, and medium enterprises (SMEs) in the perspective of Islamic economic philosophy. The research method used is a mixed approach (mixed methods). Quantitative Data were obtained from reports on the number of taxpayers who reported tax returns to the Bengkulu–Lampung DGT Regional Office in 2017-2020 and questionnaires, while qualitative data were obtained through interviews with MSME actors and Islamic economics experts. The results showed that the decrease in income tax rate has a positive effect on the compliance of MSME taxpayers. In addition, tax awareness also has a positive and significant effect on MSME taxpayer compliance. Taxpayers who have an understanding and commitment to principles in Islamic economics, such as zakat and social responsibility, tend to be more compliant in reporting and paying taxes.  
Pengembangan UMKM Berbasis Koptren: Melalui Pendidikan Tinggi, Bank Wakaf Mikro dan Keterampilan Bisnis Suharto; Muhammad Iqbal Fasa; Ersi Sisdianto
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.6097

Abstract

This study investigates the roles of Higher Education, Micro Waqf Banks, and Business Skills in developing Micro, Small, and Medium Enterprises (MSMEs) within pesantren (Islamic boarding schools). Using a quantitative approach, data were collected via structured questionnaires from MSME entrepreneurs in the pesantren community, analyzed through multiple regression. Results show that Higher Education significantly enhances managerial capabilities, while Micro Waqf Banks provide essential financial support. Business Skills are also crucial for effective management. The research highlights the interconnectedness of education, financial resources, and skill development in fostering entrepreneurship in pesantren. Limitations include a focus on a single geographic area, suggesting future studies should explore diverse regions and long-term impacts on MSME sustainability.

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