AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah
AKASYAH (Jurnal Akuntansi, Keuangan dan Audit Syariah) adalah jurnal peer-review yang diterbitkan oleh Jurusan Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam IAIN Sultan Amai Gorontalo. Jurnal ini berfokus pada Akuntansi, Keuangan dan Audit Syariah. Jurnal ini diterbitkan dua kali setahun pada bulan April dan Oktober. Jurnal ini bertujuan untuk menyebarluaskan penelitian-penelitian Akuntansi, Keuangan dan Audit Syariah yang dilakukan oleh para peneliti baik dari dalam maupun luar negeri.
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26 Documents
<![CDATA[Analisis Perkembangan Kinerja Keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara: Perkembangan Kinerja Keuangan ]]>
<![CDATA[marina Marina paramitha sari piola]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 1 (2022): Akuntansi,Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v2i1.65
<![CDATA[Penelitian ini bertujuan untuk mengukur kinerja keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara dengan mengkunakan pengukuran Rasio Efektifitas, Rasio Efisiensi, Rasio Kemandirian. Jenis penelitian yang di lakukan adalah berbentuk deskriftif kualitatif. Dan data yang di gunakan dalam penelitian ini adalah data sekunder berupa Laporan Realisasi Anggaran Pemerintah Daerah Kabupaten Bolaang Mongondow Utara 2017-2020 yang di peroleh menggunakan Teknik dokumentasi. Metode pengukuran data menggunakan rumus rasio keuangan. Hasil penelitian ini menunjukan bahwa kemandirian daerah berada pada kriteria instruktif. Kemandirian Pemerintah Daerah Kabupaten Bolaang Mongondow Utara berada pada kemampuan keuangan yang masih sangat rendah dalam memenuhi kebutuhan dana untuk penyelenggaraan tugas-tugas pemerintahan, pembangunan dan pelayanan sosial masyarakat. hasil analisis rasio efisiensi tahun 2017-2020 dapat disimpulkan, bahwa tingkat efisiensi pengelolaan keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara berkisar antara 4,30%-1,51% sehingga kinerja pemerintah berada pada kategori sangat efisien. hasil analisis rasio efektivitas pengelolaan keuangan daerah tahun 2017-2020 nampak bahwa tingkat efektivitas pengelolaan keuangan yang dilakukan oleh Pemerintah Daerah Kabupaten Bolaang Mongondow Utara berkisar antara 9,5% sampai 114%. Angka capaian ini mengindikasikan bahwa kinerja pemerintah dapat dikategorikan sangat baik.]]>
<![CDATA[MAKNA RUGI BAGI PETANI JAGUNG (Studi pada Masyarakat Desa Pongongaila, Kec. Pulubala, Kab. Gorontalo) ]]>
<![CDATA[Mei Abdullah]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 1 (2022): Akuntansi,Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v2i1.129
<![CDATA[Rugi ataupun untung adalah masalah yang sering dihadapi oleh petani dalam menjalankan usaha pertanian. Dalam penelitian ini peneliti menggunakan metode kualitatif dalam mengeksplorasi perilaku petani jagung Dusun Tumba, Desa Pongongaila, Kecamatan Pulubala, Kabupaten Gorontalo dalam menghadapi kerugian. Hasil penelitian menunjukkan bahwa para petani ketika dihadapkan pada kerugian usaha adalah Memahami laba dan rugi dengan benar, menekan biaya dan meningkatkan skill, berupaya berinvestasi tanpa hutang, tawakkal dan inropeksi diri.]]>
<![CDATA[Al-Maqashid Syariah Performance in Islamic Bank: Al-Maqashid Syariah Performance in Islamic Bank ]]>
<![CDATA[Lilly Anggrayni]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 1 (2022): Akuntansi,Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v2i1.131
<![CDATA[This study is aim to examined the effect of maqashid syariah performance. This study employed Maqashid Syariah Index and content analysis as the method of analysis. The Islamic Banks usually employed the conventional yardstick in measuring the IBs performance and firm value. Otherwise, this yardstick is not fit with the condition of IBs. Therefore this study suggests the usage of the IMSPM as the tool measurement of IBs performance, that more complete than the conventional yardstick. This study had important contribution for practitioners of IBs and also Islamic accounting researchers.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY PADA SATUAN KERJA IAIN SULTAN AMAI GORONTALO PERIODE TAHUN 2019-2021 ]]>
<![CDATA[najma pettasolong]]>;
<![CDATA[Yulia Gobel]]>;
<![CDATA[Arafah Kurniawan]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 1 (2022): Akuntansi,Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v2i1.132
<![CDATA[This study aims to measure the financial performance of the IAIN Sutan Amai Gorontalo work unit, using the Value For Money approach by analyzing the 2019 to 2020 Budget Realization Report. The method used is descriptive qualitative using a comparative value based on value for money by calculating the economic value, effectiveness value and Efficiency value. The data was obtained through a document study in the form of secondary data reports on the realization of the 2019 to 2020 budget. each economic value < 100, Effectiveness value > 100 and Efficient value > 100, so it is said that the budget realization report of IAIN Sultan Amai Gorontalo for 2019, 2020 and 2021 meets the elements of being economical, efficient and effective.]]>
<![CDATA[Momengi Dan Perannya Sebagai Kontributor Utama Pengembangan Ekonomi Dusun Tumba Desa Pongongaila ]]>
<![CDATA[mei Abd]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v1i1.361
<![CDATA[Momengi (corn farming) is the main occupation of the residents of Tumba Hamlet, Pongongaila Village, Pulubala District, Gorontalo Regency. Corn farming business can improve the economy of the community (farmers). In this study, researchers used a qualitative descriptive study by conducting explorative studies of the role of agricultural businesses in developing and improving the economy of the community (farmers). The results showed that agricultural business specifically requires human labor in one agricultural cycle so that this activity can open jobs for the community and improve the economy of Pongongaila Village. One agricultural cycle consists of: (1) the process of planting corn seeds (Molude), (2) the process of fertilization (2 times fertilization), (3) the process of spraying pests (2-3 times spraying), (4) the process of felling corn plants ( Totobu), (5) Stripping Process (Mongalipo), (6) The process of transportation from the highlands to the lowlands (Kijang), (7) The process of milling (molotori), (8) Transportation to the corn warehouse (last place).]]>
<![CDATA[Analisis Penerapan Sistem Bagi Hasil Pembiayaan Musyarakah Menurut PSAK No. 106 Di Pt Bank Syariah Mandiri Dan PT. Bank Muamalat Kantor Cabang Gorontalo ]]>
<![CDATA[Andriani Zain]]>;
<![CDATA[Indrawati Malanua]]>;
<![CDATA[Siti MUsrifah]]>;
<![CDATA[Sri Fingki Tomayahu]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v1i1.362
<![CDATA[Pembiayaan musyarakah dalam aplikasi perbankan biasanya diberikan untuk proyek dimana nasabah dan bank sama-sama menyediakan dana untuk membiayai proyek. Setelah proyek selesai dalam jangka waktu tertentu, nasabah mengembalikan dana tersebut bersama bagi hasil atas pembiayaan tersebut yang telah disepakati. Sistem bagi hasil PT Bank Syariah Mandiri KC Gorontalo dan PT Bank Muamalat KC Gorontalo yang mengedepankan prinsip keadilan dan kebersamaan dalam berusaha, baik dalam memperoleh keuntungan maupun dalam menghadapi risiko. Tujuan penelitian ini yaitu untuk mendeskripsikan penerapan sistem bagi hasil pembiayaan musyarakah menurut PSAK 106 yang diterapkan PT Bank Syariah Mandiri Kantor Cabang Gorontalo dengan PT Bank Muamalat Kantor Cabang Gorontalo. Penelitian ini adalah penelitian kualitatif dengan melakukan studi lapangan (field research). Sumber data yang digunakan yaitu data primer dan data sekunder. Metode pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pada Bank Syariah Mandiri KC Gorontalo telah menerapkan system pembiayaan khusus untuk modal kerja dan system bagi hasilnya berdasarkan perhitungan revenue sharing (laba kotor). Pada Bank Muamalat KC Gorontalo juga telah menerapkan system pembiayaanya pada hunian bisnis Syariah atau dikenal dengan akad musyarakah mutanaqishah dan untuk bagi hasilnya mengikuti porsi kepemilikkan modal dari kedua belah pihak yang telah ditentukan oleh bank diawal akad yaitu 10% dari pihak nasabah dan 90% dari pihak bank.]]>
<![CDATA[Minat Masyarakat Terhadap Pasar Modal Syariah ]]>
<![CDATA[Melani Musran]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v1i1.363
<![CDATA[The role of an investor in the world of capital markets is needed. This is an effort to control economic stability that occurs due to financial crises throughout the country's economy. In the capital market economy plays an active role as one of the supporting indicators of the economy. Where the capital market has two functions, namely first as a means of business funding, secondly the capital market becomes a means for the public to invest in the capital market. The Capital Market is also an effort to support policies made by the government. Over time, now we know the term Islamic capital market which is a form of cooperative effort between PT. Indonesia Stock Exchange and MUI DSN. The Islamic capital market aims to be an investment choice for customers who want to invest their wealth in the field of sharia, both Muslim and non-Muslim investors. This is not a young thing for potential investors who will go directly to the world of Islamic capital markets. It requires sufficient expertise and knowledge about investment. As a form of business in investor development, it is necessary to educate the public about the capital market, this is the reason for the author to answer the problem using an empirical approach in which data is directly obtained from sources and then processed using qualitative research.]]>
<![CDATA[Telaah Transaksi Go-Food Dalam Perspektif Akuntansi Syariah (Studi Kasus User & Kantor Go-Jek Gorontalo) ]]>
<![CDATA[Jonly Umar]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v1i1.364
<![CDATA[The speed of the development of the times gives so much convenience in mengaskes everything. One of the convenience is in bermuamalah, especially economic transactions. Islam certainly does not stem the current rate of development of the times, but Islam limits the rules in accordance with the Qur'an and Sunnah. In this research, lifting one product from a platform, Go-Jek, with its GoFood product. This research is expected to provide a clear picture of Go-Food transactions viewed in an Islamic perspective. The purpose of this study is to find out how accounting practices and contracts that occur in Go-Food. The research method used is descriptive qualitative research method. With data sources from interviews and related literacy source studies. The results of the study prove that the Go-Food transaction is seen from the overall relationship of all related parties, dominantly included in the Ijarah contract (lease).]]>
<![CDATA[Menguak Alasan Dibalik Minimnya Nasabah Pengguna Bank Syariah Di Gorontalo ]]>
<![CDATA[Mirzan Gulam]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v1i1.365
<![CDATA[In Gorontalo, Islamic Banking has the same potential as other financial institutions. But the number of customers saving at a Sharia Bank will still be very minimal and this is certainly in contrast to the majority of Gorontalo Muslims who are Muslim. The reason is there are several things such as the lack of public knowledge about the principles and concepts of Islamic Banks and service systems in Islamic Banks that are not as modern and as good as Conventional Banks, as well as the lack of branch offices or units that are scattered in Gorontalo. This prompted researchers to examine the causes of the lack of customers using Islamic banks as well as the factors that caused underdeveloped Islamic banks in Gorontalo. In this study, researchers used qualitative methods, namely using secondary data types and using four data collection techniques, namely, documentation, literature studies, discussions / interviews, and intuitive-subjective. The results of this study indicate that the importance of the role of Islamic Banks for the majority of Gorontalo people is Muslim so that it requires an increase.]]>
<![CDATA[TAWAKAL: Konsep Intern Control dalam Bisnis Syariah ]]>
<![CDATA[Yohan Bakhtiar]]>
<![CDATA[ AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 1 No. 1 (2021): Akuntansi, Keuangan dan Audit Syariah ]]>
Publisher : <![CDATA[Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo ]]>
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DOI: 10.58176/akasyah.v1i1.366
<![CDATA[The concept of intern control has not been widely developed by researchers in the accounting/auditing field. This study aims to uncover the meanings of intern control in Islamic business perspective. Islamic phenomenology used as a method of this research. The concept of intern control with Tawakal principle is the substance of the findings in this study. Tawakal means fully surrendering to Allah SWT in facing or waiting for the results of a job, or waiting for the consequences of a situation.]]>
