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Transformasi Filantropi Islam Sebagai Model Pemberdayaan Zakat, Infak, Sedekah, Dan Wakaf (ZISWAF) Ansar Sahabi; Luqmanul Hakiem Ajuna
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 7 No 2 (2022): Asy-Syar'iyyah Desember 2022
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v7i2.2770

Philanthropy is an important thing in Islam. The form of its activities originates from religion which originates from the Qur'an and Hadith, it seems that there are zakat, infaq, alms and waqf institutions which have been improved through the mechanism of ijtihad mediation and as a result have become highly admired, widespread and practiced in the life practices of Muslim society since the beginning Islam is growing. In this article, we examine the Transformation of Islamic Philanthropy which focuses on the Transformation of Islamic Philanthropy as a Model for Empowerment of Zakat, Infaq, Alms, Waqf (Ziswaf). This research is descriptive qualitative in nature, namely analyzing Islamic philanthropy, using the "Library Research" literature study approach. The results show that philanthropy is important in Islam. Philanthropy stems from the desire to harness and strengthen community independence. Throughout its history, philanthropy has developed into two forms: traditional philanthropy and social justice philanthropy. In the era of digital philanthropy entering a new era. The combination of the digital world and modern philanthropy can become digital philanthropy. So that philanthropic movements can be carried out on various social media.

TRANSFORMASI SISTEM PENGELOLAAN KEUANGAN ORGANISASI KEMAHASISWAAN Aris Setiawan Karim; Luqmanul Hakiem Ajuna; Sri Dewi Yusuf
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.568

This study aims to examine the phenomenon of student organization financial management at IAIN Sultan Amai Gorontalo. This study uses a qualitative method with a case study approach to student organizations at IAIN Sultan Amai Gorontalo while the research is starting from the process of planning, organizing, supervising and reporting accountability. This phenomenon finds answers, namely the financial management of student organizations is not well organized, the campus provides the potential for student organizations to commit fraud resulting in organizational disorientation starting from cheating during the implementation process, manipulation of accountability reporting, as well as the potential for TGR (claims for compensation) against students.

Evaluating Financial Performance of Mining Companies Listed on Jakarta Islamic Index Luqmanul Hakiem Ajuna; Sri Dewi Yusuf
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1 (2024): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.17814

In Indonesia, mining companies play a crucial role in supporting government economic initiatives. Consequently, assessing their financial performance becomes vital to ensure their viability and contribution to national economic goals. This study investigates the financial performance of mining companies listed on the Jakarta Islamic Index (JII) from 2017 to 2020. Utilizing purposive sampling, financial statements for four companies were obtained from their official websites, the OJK (Financial Services Authority), and the IDX (Indonesia Stock Exchange). A one-way ANOVA test was employed to compare the financial ratios across these companies. The analysis focused on liquidity, activity, solvency, and profitability ratios. The findings reveal that PT. Adaro Energy Tbk (ANDRO) achieved the highest performance, meeting five out of ten industry standard ratios. PT. Aneka Tambang Tbk (ANTM) and PT. Bukit Asam Tbk (PTBA) followed, each meeting four ratios. PT. Vale Indonesia Tbk (INCO) demonstrated the lowest performance, achieving only two industry standard ratios. This research contributes to the understanding of financial performance variations within the JII's mining sector, highlights areas for potential improvement, and offers valuable insights for investors and policymakers.==============================================================================================================ABSTRAK – Mengevaluasi Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar pada Jakarta Islamic Index. Di Indonesia, perusahaan pertambangan memiliki peran penting dalam mendukung inisiatif ekonomi pemerintah. Konsekuensinya, penilaian kinerja keuangan mereka menjadi vital untuk memastikan kelangsungan hidup dan kontribusi mereka terhadap tujuan ekonomi nasional. Penelitian ini menyelidiki kinerja keuangan perusahaan pertambangan yang terdaftar di Jakarta Islamic Index (JII) dari tahun 2017 hingga 2020. Penelitian ini menggunakan metode purposive sampling untuk memilih empat perusahaan pertambangan yang terdaftar di JII. Laporan keuangan perusahaan diperoleh dari situs web resmi mereka, OJK (Otoritas Jasa Keuangan), dan IDX (Bursa Efek Indonesia). Analisis data menggunakan uji ANOVA satu arah untuk membandingkan rasio keuangan antar perusahaan, dengan fokus pada rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas. Hasil penelitian menunjukkan bahwa PT. Adaro Energy Tbk (ANDRO) mencapai kinerja tertinggi, dengan memenuhi lima dari sepuluh rasio standar industri. Diikuti oleh PT. Aneka Tambang Tbk (ANTM) dan PT Bukit Asam Tbk (PTBA) yang masing-masing memenuhi empat rasio. PT. Vale Indonesia Tbk (INCO) menunjukkan kinerja terendah, hanya mencapai dua rasio standar industri. Penelitian ini memberikan gambaran yang jelas mengenai kinerja keuangan perusahaan pertambangan yang terdaftar di JII. Hasil penelitian ini dapat membantu investor dan pembuat kebijakan dalam mengambil keputusan terkait sektor pertambangan.

THE URGENCY OF WOMEN'S LEADERSHIP IN THE BUDGET FORMULATION: ISLAMIC FINANCE PERSPECTIVE Luqmanul Hakiem Ajuna
Finansha: Journal of Sharia Financial Management Vol 4, No 2 (2023): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v4i2.30232

Although only four out of thirty-five regional apparatus organizations are led by women, women's participation in the regional revenue and expenditure budget in Gorontalo City has been so great. This can be seen in the strategic position in development budgeting and regional financial planning led by a woman. Therefore, in this study, researchers want to know and understand how the urgency of women leaders in government budgeting. This research is a qualitative research with a phenomenological approach that is presented descriptively analytically and coupled with thematic studies of Islamic finance. The research location chosen is Gorontalo, which is nicknamed Serambi Madinah. The results showed that the choice of women to lead the regional planning, research and development agency is a proof of the existence of women in budgeting. The policy has provided space to voice the budget in favor of women themselves. In addition, the four female leaders who became the object of research succeeded in applying Islamic financial values in managing the regional budget, namely transparency (Siddiq) and accountability (Amanah). While in its dual function Islam does not prohibit women from appearing as leaders, but still pay attention to Islamic teachings and do not leave their main role in household affairs.

UTILIZATION OF FINANCIAL TECHNOLOGY IN INCREASING THE INCOME OF MSMEs IN INDONESIA Luqmanu Hakiem Ajuna; Alfitra Paputungan; Muhamad Ichksanul; A. Mokoagow; Silvana Masita Lestari; Rahmat Labatjo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8314

The use of technology in the business sector has evolved into a requirement that cannot be disputed in order to support the efficient operation of corporate activities. Identifying current customer demands is a quick and efficient service. Today's technological advancements, including financial technology, present certain opportunities to business actors. The purpose of this study is to determine the role of financial technology in increasing MSME income. In this investigation, descriptive and qualitative data are analyzed. Secondary data from documents, the Central Bureau of Statistics (BPS), the Indonesian Ministry of Cooperatives, and SMEs are used in the methodology. The authors of this study used a triangulation method. In this study, the analysis processes included data reduction, data display, and, finally, conclusion-making. According to the study's findings, Fintech holds new promise for the growth of MSMEs in Indonesia. Capital and financing issues, as well as the difficult nature of the capital acquisition procedure, can be resolved with the assistance of the fintech loan program. Keywords: Financial Technology, MSMEs, Utilization, Income

CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAM COMMUNITY BASED EMPOWERMENT (TO INCREASE THE PRODUCTIVITY OF MICRO, SMALL AND MEDIUM BUSINESS) IN GORONTALO DISTRICT Luqmanu Hakiem Ajuna; Riya Andriyani Ahmad; Spandi Rauf; Moh. Akbar Ibrahim
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8315

Business Development in Gorontalo District Creation of micro, small and medium enterprises is one of the poverty reduction strategies (MSMEs). MSMEs, on the other hand, have many challenges in Gorontalo District. The business world plays an active role in solving MSME problems in Gorontalo Regency through the CSR program. Based on the facts and problems above, this study provides a paradigm of community empowerment-based corporate social responsibility. 1) Examine the problems and demands faced by MSMEs in Gorontalo District. 2) make a CSR plan that emphasizes community empowerment. The approach used is observation and in-depth interviews with MSMEs in Gorontalo District. Based on the study, MSMEs in Gorontalo Regency are constrained by financial and marketing problems. Leading CSR programs include funding, education, and marketing (promotion) through MSME exhibitions and bazaars. Keywords: UMKM (Micro, Small and Medium Enterprises), Corporate Social Responsibility, Community Empowerment Productivity.

The Implementation of Green Financing as an Alternative Sustainable Financing for MSMEs in Gorontalo Luqmanu Hakiem Ajuna; Vany Rolliyta Ansir; Muhammad Nur; Nurain Kude; Tenti Dehi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8735

Green financing is a type of capital assistance program or funding scheme that is available to environmentally conscious business owners. Borrowers or business owners must meet the 3R criteria in order to be eligible for funding assistance under the green finance plan, according to government regulations (reduce, reuse, recycle). The Gorontalo Province is utilizing green funding to assist MSMEs in raising awareness of the importance of environmental protection. The purpose of this study is to determine the outcomes of using green financing as a different idea of sustainable funding for businesspeople in the province of Gorontalo, specifically MSME actors. It is also to learn more about what needs to be done as a first step toward future improvements. The methodology used in the study is qualitative. Secondary data is data obtained from a secondary source after primary research data has been sourced. When conducting research, researchers use websites (Websites) associated with research in addition to secondary sources. The study's findings indicate that using green financing in place of sustainable financing falls under the unfavorable category. Due to the fact that many MSME owners are unaware of the Green Funding scheme, its application for financing in the UMKM Gorontalo province is currently ineffective. . Keywords: Green Financing, Financing, and MSMEs

The Influence of Utilizing Village Funds on Increasing Development, Empowerment and Its Implications for Community Welfare (Study on Village Communities in Posigadan District, South Bolaang Mongondow Regency) Ansar Sahabi; Roni Mohamad; Syawaluddin Syawaluddin; Luqmanul Hakiem Ajuna
MediaTrend Vol 18, No 2 (2023): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v18i2.19039

This study aims to determine the effect of village fund utilization on increased development, empowerment and its implications for welfare ( Studies on Village Communities in Posigadan District and South Bolaang Mongondow Regency). The population in this study is the people of Posigadan District, while the sample is 150 respondents. Data collection techniques employed observation, questionnaires, and documentation. The data analysis method in this study used Structural Equation Modeling (SEM) technique with using SPSS AMOS Version 23.0 application. The results of the study show that (1) utilization of village funds has a positive and significant effect on the development, (2) utilization of village funds has a positive and significant effect on the empowerment, (3) utilization of village funds has a positive and significant effect on the welfare, (4) village development has a positive and significant effect to welfare, (5) community empowerment has a positive and significant effect on welfare as well. As for the indirect effect, it indicates that the utilization of village funds has a positive and significant effect on welfare through development, and community empowerment as an intervening variable in Posigadan District.

TRANSFORMASI SISTEM PENGELOLAAN KEUANGAN ORGANISASI KEMAHASISWAAN Aris Setiawan Karim; Luqmanul Hakiem Ajuna; Sri Dewi Yusuf
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.568

This study aims to examine the phenomenon of student organization financial management at IAIN Sultan Amai Gorontalo. This study uses a qualitative method with a case study approach to student organizations at IAIN Sultan Amai Gorontalo while the research is starting from the process of planning, organizing, supervising and reporting accountability. This phenomenon finds answers, namely the financial management of student organizations is not well organized, the campus provides the potential for student organizations to commit fraud resulting in organizational disorientation starting from cheating during the implementation process, manipulation of accountability reporting, as well as the potential for TGR (claims for compensation) against students.

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