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Implementasi Sistem Informasi Akuntansi Penggajian dan Dampaknya Terhadap Kinerja Karyawan pada Bank Muamalat Cabang Gorontalo Bakri Bakri
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine impact the implementation of the Payroll Accounting Information System on Employee Performance at Bank Muamalat Gorontalo Branch. The method used in this research is quantitative by using a survey approach with a population of 22 people at Bank Muamalat Gorontalo Branch. Testing is done by simple regression. The results prove that the Payroll of Accounting Information System has a positive and significant effect on Employee Performance (Y) at Bank Muamalat Gorontalo Branch, amount to 94.9%. and the remaining 5.1% is influenced by other variables that have not been studied, such as variables of organizational culture and wages. The results of this study prove that employees are assets and are an important resource in building company performance. Therefore, companies must be able to provide appreciation and motivation to employees, such as providing incentives and allowances. If employees feel satisfied with what they get from the company, loyalty will arise in the employees and employee performance will be better and increase.

Pengaruh Independensi dan Kompetensi Auditor Internal Terhadap Kualitas Audit Internal: (Survei pada Satuan Pengawasan Internal Perguruan Tinggi Keagamaan di Indonesia) Bakri Bakri; Mahfiza Mahfiza
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of the independence and competence of internal auditors on the quality of internal audit. The method used is quantitative descriptive with a survey approach. The results of the study indicate that auditor independence has a direct (positive) and significant influence on the quality of internal audit, one of the reasons for the lack of quality of internal audit in conducting audits related to the system and application of accounting in the Internal Audit Unit (SPI), because it is still not high/adequate auditor independence. which is indicated by the still not high Programming Independence, Investigate Independence and Reporting Independence of the Inspectorate auditors. To improve the quality of internal audit at the Internal Audit Unit (SPI) in religious universities in Indonesia, it can be done through increasing auditor independence. Independence requires the role and commitment of the leadership (top management) both from the head of internal audit (head of the Internal Audit Unit) more than the top leadership/ Chancellor. In more detail, in order to improve the quality of internal audit through increasing auditor independence. Based on data analysis, the competence of internal auditors affects the quality of internal audit where these results support the theory that the competence of internal auditors affects the quality of internal audit. Due to the lack of high/adequate competence of the auditor as the organizer of the internal audit related to the accounting system and application, the quality of the auditor is questioned in conducting audits where based on the answers to the questionnaire as a whole, it is known that the internal audit is not of high quality. To improve the quality of the internal audit in the Internal Audit Unit (SPI), it can be done through increasing the competence of auditors with adequate education and training to improve the knowledge and skills of auditors.

Implementasi Pengendalian Persediaan dan Dampaknya terhadap Tata Kelola Persediaan Barang Dagangan Bakri Bakri
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine and analyze how much influence the Inventory Internal Control System Against the Fairness of the Management of Merchandise Inventory at PT. Magnificent Columbus Bumi Sulawesi Gorontalo Branch. In this study the authors chose the type of quantitative research, using survey methods, and using questionnaires as a primary data collection tool and using the path analysis method as a data analysis method. The results showed that the internal control system of supply (X) simultaneously had a positive and significant effect on the fairness of managing merchandise inventory (Y) at PT. Columbus Magnificent Bumi Sulawesi Gorontalo Branch of 0.694 or 69.4%. there are 0.693 or 69.3% which is influenced by external variables that are not examined, storage and physical supervision (X1) of 0.354 or 35.4%, Inventory accounting (X2) of 0.227 or 22.7%, Costing system ( X3) as much as 0.362 or 36.2% which has a partial effect on the fairness of managing merchandise inventory (Y). and there are other variables

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

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

Analisis Prediksi Financial Distress Menggunakan Pendekatan Model Altman dan Grover : (Studi pada Bank Muamalat Indonesia ) Bakri Bakri
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study discusses the Altman and Grover models that lead to financial distress. The purpose of this study is to determine the extent of the two approaches between Grover and Altman in estimating the possibility of financial distress. The research study was conducted at Bank Muamalat by taking financial reports from 2015 to 2018. The research method used was descriptive quantitative using secondary data from the financial statements of PT. Bank Muamalat per quarter. The results of the study illustrate that with the Z-Score approach, Bank Muamalat can be predicted to experience financial distress in 2015, 2017 and 2018, this can happen, considering that the company's net profit has dropped significantly due to pressure on the company's main income account so that injections are needed. fresh funds from investors to continue their business. Another cause is the error of Bank Muamalat in carrying out a business strategy because it does not focus on corporate funding so that financing is problematic. As for using the G-Score approach which takes an indicator of the company's ability to generate working capital, so that it can pay its obligations, shows a condition where Bank Muamalat has no potential for bankruptcy and is still categorized as healthy.

Implementasi Penyaluran Kredit Usaha Rakyat (KUR) Super Mikro dalam Meningkatkan Kesejahteraan Masyarakat Mustafa Mustafa; Hajar Hajar; Bakri Bakri
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.3302

The purpose of this study was to find out how far the distribution of super micro people's business credit funds is in improving people's welfare. This research was conducted using a qualitative method with a phenomenological approach, the data collection technique was carried out by interviewing related parties, namely the head of the BRI unit in the province of Gorontalo. The results of the study revealed that the implementation of the People's Business Credit Program at BRI units in the community has been going well where the down payment is <10,000,000 with a loan fee of 6%, by visiting from door to door directly, can strengthen the community's economy in developing their business.

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