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All Journal Al-Ulum Al-Mizan (e-Journal)
Bakri., Bakri
Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Syariah Obligation: Prospects and its Challenges in Indonesia Sudirman Sudirman; Bakri Bakri
Al-Ulum Vol. 15 No. 1 (2015): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.719 KB) | DOI: 10.30603/au.v15i1.217

Abstract

This writing is designed to investigate prospects and challenges facing Syariah Obligation (sukuk) in Indonesia. In this study, we found Syariah obligation (sukuk) development have good prospect. There are factors supporting Syariah obligation (sukuk) in Indonesia, some of which are significant population, government support, and domestic economic stability over percent per year, flow of fresh fund by Middle East, and making complete regulatory framework, as well as the rise of global Syariah market. Notwithstanding sukuk potential, some challenges are exist, for examples, drawback of regulation, uncertainty of taxation, most of Syariah financial products are “debt-based” or “debt-likely”, less investor understanding of Syariah obligation instrument, and not quite conducive investment climate and complicated bureaucracy.
Analisis Komitmen Profesional dan Sosialisasi Antisipatif serta Hubungannya dengan Whistleblowing Bakri Bakri
Al-Mizan Vol. 10 No. 1 (2014): Al-Mizan
Publisher : LP2M Institut Agama Islam Negeri Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.305 KB)

Abstract

Accounting profession experienced a crisis of confidence as much a failure of ethics . Because it emphasized the importance of professionals in improving ethical behavior from the start of their career started , even before they enter the profession. This research is aimed at behavioral accounting research to examine differences in the level of professional commitment and anticipatory socialization ( proxied by financial reporting ) as well as its relationship with the perception of the importance of whistleblowing which includes whistleblowing and whistleblowing intention them. The method used in this research was a survey of students . This study used a sample of university accounting students Loulembah Gorontalo . To examine the relationship of professional commitment and anticipatory socialization to the whistleblowing used regression test . Meanwhile, to see how the level of professional commitment and anticipatory socialization and perceptions of the importance of whistleblowing and whistleblowing intention among accounting students used simultaneously and partial test of each variable. The results showed that there is a relationship between professional commitment and anticipatory socialization to whistleblowing . And of the partial test results obtained that all the variables that have significant differences .
Implementasi Berbakti Kepada Kedua Orang Tua dalam Perspektif Hukum Islam dan Akuntansi Bakri Bakri
Al-Mizan (e-Journal) Vol. 17 No. 1 (2021): Al-Mizan (e-Journal)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Institut Agama Islam Negeri Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/am.v17i1.2263

Abstract

The purpose of this study is to know more deeply and analyze the meaning and form of devotion to both parents (birrul walidain) associated with the economic perspective of accounting and reviewed from the sources of Islamic law, namely the Qur'an and hadith. The methodology used is qualitative by conducting a literature analysis. The results of the analysis in this study that the child's obligation to provide maintenance to parents is included in the implementation of religious orders and laws. Alimony for the elderly is included in the category of alimony, because of kinship. A child is independent and owns the property. Meanwhile, the slave's parents had no property to free themselves. If our parents have a lot of debt then as a child when able it is obligatory to free the parents from debt slavery. In accounting, it is also explained that debt is an economic sacrifice for the future in the form of delivery of services, assets as part of a transaction or agreement in the past between the two parties. Not only in the form of cash but debt can also take the form of securities, bonds, stocks, debt acknowledgment letters, proof of debt, and much more. The treatment of a child who frees both his parents from debt bondage is an important part of the accounting system.
Co-Authors Sudirman Sudirman