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All Journal PROFIT Journal Of Human And Education (JAHE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ikhlas Ul Aqmal
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penerapan PSAK 102 tentang Pembiayaan Murabahah pada Bank BNI Syariah Kantor Cabang Makassar Ikhlas Ul Aqmal; Azwar Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2192

Abstract

This research aims to find out the implementation of SFAS 102 for Murabahah financing at BNI Syariah Makassar Branch Office. Variables of this research are Murabahah financing and SFAS 102. The data source of this research is Operational Unit of BNI Syariah Makassar Branch Office, especially the Financing Administration. The data is collected by using documentation and interview techniques. This  study  used  descriptive  comporative  method  to  describe  and  indicate the  condition  deeply  the  implementation  of  Murabahah  financing  BNI Syariah Makassar Branch Office. Based on the analysis there are records that should be applied in accordance with SFAS 102 but BNI Syariah Makassar Branch Office has not applied it, the records related to murabahah assets, discounts, murabahah receivables, and down payment. While the recording has been done by BNI Syariah Makassar Branch office is about the murabahah profit, deduction, and fines. The result of this research indicated that the implementation of Murabahah financing in BNI Syariah Makassar Branch Office is not suitable with SFAS 102. Keywords: Murabahah accounting, SFAS no. 102
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN KUALITAS SISTEM INFORMASI TERHADAP EFEKTIFITAS PENGELOLAAN KEUANGAN DESA Adam, Rahmi R.; Blongkod, Harun; Aqmal, Ikhlas Ul
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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Abstract

This study aims to determine and analyze the competence of human resources and the quality of information systems affect the effectiveness of village financial management. The population of this study were villages in Pohuwato Regency. The sample of this study amounted to 115 respondents. Tests were carried out with descriptive analysis methods using Structural Equation Modeling (SEM) with the help of the Amos 24 program and Statistical Product and Service Solution (SPSS 16). This research proves that human resource competence has a positive and significant effect on the effectiveness of village financial management. Information systems have a positive and significant effect on the effectiveness of village financial management.
Pelatihan Teknis Operasional Artificial Intelligences (AI) Vevox Dan Mentimeter Bagi Guru Madrasah Dalam Meningkatkan Kualitas Pembelajaran Yg Interaktif Dan Menyenangkan R, Rinovian; Hakim, Nur; Muhammadiah, Mas'ud; Danial, Hendra Pratama; Aqmal, Ikhlas Ul
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1597

Abstract

Kegiatan PKM ini bertujuan untuk menjalankan salah satu dari tiga pilar pendidikan tinggi, dengan fokus memberikan pelatihan teknis operasional mengenai platform AI, yaitu Vevox dan Mentimeter, kepada guru Madrasah guna meningkatkan efektivitas pembelajaran. Melalui pelatihan yang diselenggarakan, guru-guru akan diberikan pemahaman mendalam tentang cara mengintegrasikan teknologi AI ini dalam proses pembelajaran, memfasilitasi interaksi dua arah antara guru dan siswa, serta meningkatkan keterlibatan siswa dalam kelas. Metode pelatihan ini akan melibatkan sesi praktik langsung, diskusi interaktif, dan studi kasus untuk memperkuat pemahaman guru terkait penerapan Vevox dan Mentimeter dalam suasana pembelajaran Madrasah. Diharapkan pelatihan ini akan memberikan wawasan baru bagi para pendidik dalam menciptakan lingkungan pembelajaran yang dinamis, kolaboratif, dan responsif terhadap kebutuhan siswa. Melalui integrasi teknologi AI dalam pembelajaran, diharapkan kualitas pembelajaran Madrasah dapat ditingkatkan secara menyeluruh, menciptakan pengalaman belajar yang lebih menarik, interaktif, dan relevan bagi siswa.
Co-Authors Adam, Rahmi R. Azwar Anwar Danial, Hendra Pratama Hakim, Nur Harun Blongkod Mas'ud Muhammadiah R, Rinovian