Global Islamic Economy <p><strong>Global Islamic Economy (GIE)</strong> is a scientific journal in the field of Islamic economic studies, which is published three times a year (Januari, Mei, September) by the GIE Institute. <br /><br />The editors receive scientific articles in the form of conceptual texts or unpublished research results or other scientific publications relating to the theme of Islamic Economics which include Islamic Finance, Islamic Banking, Islamic Accounting, Islamic Marketing, Islamic Economic Law, Behavioral Economics, Management, and Human Resources.</p> GIE Institute en-US Global Islamic Economy FACTORS AFFECTING THE SUCCESS OF THE IMPLEMENTATION ACCRUAL BASED ACCOUNTING POLICY IN THE GOVERNMENT OF GORONTALO PROVINCE 2016 <p><em>Implementation of accrual accounting policies explain complex events with so many influencing factors. The aim of the research was to examine and analyze the effect of communication, resources, disposition, and bureaucracy structure on the success of the implementation of accrual based accounting policy in the government of Gorontalo Province in 2016. The research used quantitative approach with cross sectional observation. The objects under research in accrual based accounting policy consist of the Head of Financial Sub Unit and Financial Staff. The techniques of obtaining the data were questionnaire consisting of 137 respondents selected based on purposive sampling method. The data were analyzed using multiple linear regression analysis processed using statistic programs. The results of the research indicate that communication, resources, disposition and bureaucracy has a positive and significant effect on the success of the implementation of accrual based accounting policy in the government of Gorontalo Province.</em></p> Juniaty Ismail Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 1 8 WHAT IS ACCOUNTING? MENGUNGKAP RAGAM MAKNA AKUNTANSI (STUDI PENDEKATAN FENOMENOLOGI) <p><em>This research is motivated by a variety of interpretations of accounting in society. Accounting has become something common in the community, but when asking what is accounting, we still find differences in meaning or even some who do not know the word accounting itself. Therefore through this research the writer wants to find out and examine further what the diversity of accounting meanings and why they occur. This research itself is based on an interpretive paradigm using a qualitative phenomenological approach with the object of analysis consisting of four informants who have different backgrounds / professions that are considered able to represent the general public. The results of his analysis show that the basic understanding of society about accounting in outer skin is no different, It's just that there are still people who do not know the word "accounting" but actually understand its meaning even without them knowing it. The deeper diversity of meanings is formed from the intellectual knowledge they have and their backgrounds or professions.</em></p> Zikra Supri Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 67 77 MENGUAK ALASAN DIBALIK MINIMNYA NASABAH PENGGUNA BANK SYARIAH DI GORONTALO <p><em>n 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.</em></p> Mirsa Gulam Da’aliwa Jannah Tullah Husain Mutmainah Ririn Musa Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 44 56 TELAAH TRANSAKSI GO-FOOD DALAM PERSPEKTIF AKUNTANSI SYARIAH (Studi Kasus User & Kantor Go-Jek Gorontalo) <p><em>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 Go-Food 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).</em></p> Jonly Umar Zakir Yusuf Gonibala Khairunnisa Umar Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 28 36 ANALISIS PENERAPAN SISTEM BAGI HASIL PEMBIAYAAN MUSYARAKAH MENURUT PSAK NO. 106 DI PT BANK SYARIAH MANDIRI DAN PT BANK MUAMALAT KANTOR CABANG GORONTALO <p><em>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.</em></p> Andriani Zain Indawati Malanua Siti Musrifah Sri Fingki Tomayahu Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 9 18 AKTIVITAS PENGELOLAAN DANA ZAKAT DI KABUPATEN GORONTALO <p><em>The role of zakat as an instrument of poverty alleviation certainly cannot be denied, especially if it is managed professionally and institutionalized rather than only being channeled directly to those in need. At this point the position of the formal institutions managing zakat play a very important role. Departing from this, this research is directed to find out more about what are the activities of zakat fund management in the Gorontalo District BAZNAS. This research uses descriptive qualitative research. The results of the research show that zakat fund management activities in the Gorontalo District BAZNAS consist of zakat collection and management activities, distribution activities and secretarial and reporting activities, each of which has dynamics and requires our attention.</em></p> Supandi Rahman Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 78 88 IMPLEMENTASI PEMANFAATAN ALOKASI DANA DESA (ADD) TERHADAP KINERJA PEREKONOMIAN DAERAH DI INDONESIA <p><em>The government has allocated the Alokasi Dana desa (ADD) in the APBD each fiscal year with a large amount, this is for the sake of increasing Indonesia's development specifically to improve regions that can impact on the welfare of society. The purpose of this study was to test the village funding planning for provincial development in Indonesia, the research method used the Sederhaa regression analysis by conducting hypothesis research with the t test. This study uses secondary data consisting of total village funds with economic growth indexes in each province in Indonesia in 2018. The results of this study indicate the fact that Alokasi Dana Desa have a significant effect on regional economic development in Indonesia</em></p> Yulia Puspitasari Gobel Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 57 66 MOMENGI DAN PERANNYA SEBAGAI KONTRIBUTOR UTAMA PENGEMBANGAN EKONOMI DUSUN TUMBA DESA PONGONGAILA <p><em>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)</em></p> Mei K. Abdullah Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 37 43 MINAT MASYARAKAT TERHADAP PASAR MODAL SYARIAH <p><em>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.</em></p> Melani Musran Copyright (c) 2020 Global Islamic Economy 2020-05-01 2020-05-01 1 1 19 27