Peer-reviewed journal published in June and December by Lembaga Penelitian & Pengabdian kepada Masyarakat (LP2M) of the Institut Agama Islam Negeri (IAIN) Sultan Amai, Gorontalo-Indonesia. Fokus muatan Al-Ulum adalah kajian keislaman meliputi Pendidikan Islam; Kebudayaan Islam; Hukum Islam; Pemikiran Islam; Ekonomi Islam;Komunikasi Islam; Dakwah; Konseling Islam; Filsafat Islam.

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The Globethics.net library contains articles of Al-Ulum as of vol. 10 no.2 to current.

Recent Submissions

  • Culture-Led Development: Implementation of Heritage Based Management in Indonesia and Brunei Darussalam.

    Husien, Susminingsih; Fakhrina, Agus; Nasir bin Hj. Abdul Rani, Abdul (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    This paper focus on the Culture-Led Development (CLD) role on the exploration of industrial and personal heritage management that encourages the development of SMEs as it has been implemented in Indonesia and Brunei Darussalam. This qualitative research with an antrophology approach was conducted with semi-structured interviews beside the observation and documentation involving 13 SMEs entrepreneurs, who have produced traditional or handicraft items, in 2018.  The empirical data was used to illustrate the implementation of culture in business development. The term heritage has been identical with the sustainability of SMEs. The CLD helps change the entrepreneurs' way of thinking as it promotes innovative products that are environmentally friendly and are able to elevate cultural values and tradition. This research finds that culture and heritage-based management have strong implications for the SMEs development.
  • Distribution of Zakat Mal Based on Al-’Adl in Improving The Welfare of Mustahiq (Study At Laznas Baitul Mal Hidayatullah South Sulawesi)

    uddin, jamaluddin (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-23)
    The main problem of this research is how is the distribution of zakat mal based on al-‘adl in improving the welfare of mustahiq at LAZNAS BMH South Sulawesi? This type of research is classified as qualitative with the research approach used is: theological-normative and sociological economics. The results of this study indicate that the distribution of zakat mal conducted by LAZNAS BMH South Sulawesi, there are two patterns, namely: consumptive distribution patterns and productive distribution patterns. The consumptive pattern of zakat mal is given to meet the basic needs of mustahiq, while the productive pattern is given in the form of empowering Human Resources, which is formidable preachers, poor education scholarships, empowered boarding school economics, and social community programs. Distribution of zakat is done by applying the values ​​of justice namely; proportional justice, not tyrannical, and recognizing freedom, the distribution process always embarrasses the scale of priorities that mustahiq most need.
  • Non-Muslim in The Islamic Economy Arena: Factors Affecting Savings Options at Islamic Bankings in Langsa Aceh.

    Yusaini, Yusaini; Nasution, Ismail Fahmi Arrauf; Miswari, Miswari (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-06)
    This article aims to analyze the factors that influence the interest of non-Muslims in Langsa Aceh to save in sharia banks. This study with non-Muslim samples in Langsa Aceh uses field research with a focus on interviews and observations to find data. Furthermore, the data is reduced and processed with rules that have been determined in the field research system. The findings of this study indicate four important factors that influence the interest of non-Muslims in Langsa Aceh to save in sharia banks. First is knowledge factor, second is location factor, third is promotion factor, and fourth is environmental factor. An important recommendation from this research is that sharia banks realize the enthusiasm of non-Muslims to save in sharia banks so that they become a focus of promotion and socialization. Sharia banks must offer an objective system of the advantages of the Islamic banking system.
  • The Alternative Strategies for Accelerating Islamic Banking Growth: Mergers, Spin-Offs, Acquisitions and Conversions.

    Al Arif, Mohammad Nur Rianto; Masruroh, Aini; Ihsan, Dwi Nuraini; Rahmawati, Yuke (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    The year 2023 is the deadline for sharia business units to decide on the business strategy to be carried out. This study aims to determine alternative strategies that can be carried out by sharia business units in accelerating business growth. The approach taken in this paper is a mixture of qualitative and quantitative approaches. A qualitative approach using SWOT analysis and interviews. While the quantitative approach using ARIMA. The ARIMA results show that no sharia business unit can achieve a 50% share of assets from its parent bank. This shows the spin-off strategy as mandated by the law needs to be evaluated. Alternative strategies that can be done is conversion, where there are already two banks that do this strategy. Also, another alternative strategy that can be taken is a merger between Islamic business units. Another alternative strategy is the acquisition of sharia business units by established sharia full-fledged banks.  
  • Women’s Leadership in Entrepreneurs

    Mardiana, Andi (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-01)
    Abstract This study analyzes women's leadership in order to find out how women's leadership in the world of entrepreneurship. The results showed that women always prioritized interpersonal relations, communication, workers' motivation, task-oriented, and more oriented to comparison with men who were more concerned with aspects of strategic design and analysis. A leader today is not only from men, but women are also able to become leaders. In contrast to ancient times, now women are not just homemakers and no longer dominate under men. The concept of gender equality can be accepted by society: women and men as equals.
  • The margin of murabaha financing system of Islamic banks and their effects on retirees customer decisions

    HM, Muhdar (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-06)
    The phenomenon of retirement customers' decision to take over debts from conventional financial institutions to Islamic finance continues to increase, indicating a change in customer paradigm, predicted due to several factors including financing margin factors. This article explains the extent to which financing margins affect the decision of retired customers to take over from conventional banks to Islamic banking. This study uses a quantitative method with an analysis unit of 161 retired clients who have filled the questionnaire with multi-stage sampling. The results of the study show that murabaha financing margins have a positive and significant effect on the decision making of retired customers in the taking over of financing. This means that good financing margins have great potential to bring retired customers from conventional banks. Thus, this result has implications for marketers and policy makers that retired customers decide based on potential financing products.
  • Non-muslim in the islamic economy arena: factors affecting savings options at islamic bankings in Langsa Aceh.

    Yusaini, Yusaini; Nasution, Ismail Fahmi Arrauf; Miswari, Miswari (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-06)
    This article aims to analyze the factors that influence the interest of non-Muslims in Langsa Aceh to save in sharia banks. This study with non-Muslim samples in Langsa Aceh uses field research with a focus on interviews and observations to find data. Furthermore, the data is reduced and processed with rules that have been determined in the field research system. The findings of this study indicate four important factors that influence the interest of non-Muslims in Langsa Aceh to save in sharia banks. First is knowledge factor, second is location factor, third is promotion factor, and fourth is environmental factor. An important recommendation from this research is that sharia banks realize the enthusiasm of non-Muslims to save in sharia banks so that they become a focus of promotion and socialization. Sharia banks must offer an objective system of the advantages of the Islamic banking system.
  • Culture-led development: implementation of heritage based management in Indonesia and Brunei Darussalam.

    Husien, Susminingsih; Fakhrina, Agus; Nasir bin Hj. Abdul Rani, Abdul (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    This paper focus on the Culture-Led Development (CLD) role on the exploration of industrial and personal heritage management that encourages the development of SMEs as it has been implemented in Indonesia and Brunei Darussalam. This qualitative research with an antrophology approach was conducted with semi-structured interviews beside the observation and documentation involving 13 SMEs entrepreneurs, who have produced traditional or handicraft items, in 2018.  The empirical data was used to illustrate the implementation of culture in business development. The term heritage has been identical with the sustainability of SMEs. The CLD helps change the entrepreneurs' way of thinking as it promotes innovative products that are environmentally friendly and are able to elevate cultural values and tradition. This research finds that culture and heritage-based management have strong implications for the SMEs development.
  • Distribution of zakat mal based on al-’adl in improving the welfare of mustahiq (study at Laznas Baitul Mal Hidayatullah South Sulawesi)

    uddin, jamaluddin (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-23)
    The main problem of this research is how is the distribution of zakat mal based on al-‘adl in improving the welfare of mustahiq at LAZNAS BMH South Sulawesi? This type of research is classified as qualitative with the research approach used is: theological-normative and sociological economics. The results of this study indicate that the distribution of zakat mal conducted by LAZNAS BMH South Sulawesi, there are two patterns, namely: consumptive distribution patterns and productive distribution patterns. The consumptive pattern of zakat mal is given to meet the basic needs of mustahiq, while the productive pattern is given in the form of empowering Human Resources, which is formidable preachers, poor education scholarships, empowered boarding school economics, and social community programs. Distribution of zakat is done by applying the values ​​of justice namely; proportional justice, not tyrannical, and recognizing freedom, the distribution process always embarrasses the scale of priorities that mustahiq most need.
  • Consumer community in islamic economic study

    Setiawan, Iwan (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    This article aims to describe the material needs, welfare, consumer society, and consumption in Islam. The results of the study show that consumption is a very important economic activity in human life. In fulfilling their needs, the consumer society should not only satisfy individual interests (self-interest), but must consider social welfare and benefits. Islam offers a balanced consumption pattern that is neither tabdjir nor ishraf. Consumption in the view of Islam is not merely an activity to meet material needs, but includes the fulfillment of spiritual aspects, namely worship of Allah SWT so that prosperity in the world and the hereafter is achieved. The concept of consumption is full of values, clear and broad goals, principles and ethics. The implication is that consumption activities should be a way and effort to prosper (falah).
  • Implementation of Afzalur Rahman’s idea about production based the al-‘adl concept to improving consumer satisfaction

    Abdullah, M. Wahyuddin; Almath, Faiz; Muin, Rahmawati (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    Penelitian ini bertujuan untuk mengetahui implementasi pemikiran Afzalur Rahman berbasis konsep al-‘adl dalam meningkatkan kepuasan konsumen. Penelitian merupakan penelitian kualitiatif dengan pendekatan fenomenologi pada CV Sinar Permai di Konawe Sulawesi Tenggara. Hasil penelitian menunjukkan bahwa mekanisme produksi pada perusahaan tersebut telah meliputi proses material handling, skidding, dan transferring. Implementasi produksi berbasis konsep’adl telah diterapkan dengan nilai-nilai keadilan dalam semua kegiatan produksi, mulai dari penyediaan bahan baku, proses produksi, termasuk penggunaan tenaga kerja dalam kegiatan produksi. Implementasi produksi dalam meningkatkan kepuasan konsumen adalah memberikan jaminan keamanan, kenyamanan, kualitas pelayanan, dan menjamin barang hasil produksi yang diterima konsumen.
  • Measuring the fairness of the wage system of Gojek: evidence from Yogyakarta

    Razak, Syaparuddin; Utami, Sari (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    This study aims to evaluate the wage system fairness of GO-JEK, namely whether the policies and strategies of GO-JEK's profit distribution have corresponded with the economic, religious and cultural standards in the operational area of ​​Yogyakarta, and using the Index of Fairness of Wage System (I-FWS) to measure that. The evaluation results showed that the wage system fairness of GO-JEK in the operational area of Yogyakarta both partially and simultaneously were in the category of “fair”. It means that all drivers got the same opportunity and equal and transparent treatment without any discrimination from PT. GO-JEK Indonesia in the operational area of Yogyakarta in obtaining a profit sharing as the partners of GO-JEK from the partnership business it operates.
  • The alternative strategies for accelerating islamic banking growth: mergers, spin-offs, acquisitions and conversions.

    Al Arif, Mohammad Nur Rianto; Masruroh, Aini; Ihsan, Dwi Nuraini; Rahmawati, Yuke (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    The year 2023 is the deadline for sharia business units to decide on the business strategy to be carried out. This study aims to determine alternative strategies that can be carried out by sharia business units in accelerating business growth. The approach taken in this paper is a mixture of qualitative and quantitative approaches. A qualitative approach using SWOT analysis and interviews. While the quantitative approach using ARIMA. The ARIMA results show that no sharia business unit can achieve a 50% share of assets from its parent bank. This shows the spin-off strategy as mandated by the law needs to be evaluated. Alternative strategies that can be done is conversion, where there are already two banks that do this strategy. Also, another alternative strategy that can be taken is a merger between Islamic business units. Another alternative strategy is the acquisition of sharia business units by established sharia full-fledged banks.  
  • Analysis of financial ratio on profitability level (return on equity) in PT. Bank Muamalat Indonesia TBK

    Maguni, Wahyudin; Mulu, Beti; Turmudi, H.Muh.; Insawan, Husain; Ni'mah, Fitratin (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    Profitability Ratio is a ratio to measure the level of profit obtained by a company. One of the Islamic banks in Indonesia since 1992, namely Bank Muamalat Indonesia (BMI). Based on financial report data for 2014-2016, BMI experienced a decline in assets, causing a decline in profitability at the bank. Therefore, BMI issued new shares through HMTD (Pre-emptive Rights) to obtain fresh funds in order to meet the shortage of liquidity that had occurred to BMIs for the past 4 years. So this study was conducted to determine what factors affect the level of profitability in BMI since the last 4 years with indicators of assessment, among others: CAR (Capital Adequate Ratio), FDR (Financing Deposit Ratio), NPF (Non Performing Financing), and BOPO (Cost Operations on Operating Income). Based on the results of the analysis in this study, it was found that the indicators that affect the profitability of BMI are Capital Adapty Ratio and Operational Costs to Operating Income with a significance value of 0.012 smaller than 0.05, H1 is accepted and CAR to ROE has a significant effect and a significance value of 0.005 smaller than 0.05 then H4 is accepted and BOPO of ROE has a significant effect.
  • Management of zakat maal in Makassar city: study of zakat productivity efforts .

    Habibah, St (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-05-20)
    This article aims to determine the Urgency of BAZNAS Institution Management, To find out the management of Muztahik criteria determination in getting Zakat Maal, To find out the service system of BAZNAS officers, To find out the management of Maal Zakat management in productivity in Makassar City, To find out the management of Muztahik empowerment in improving their welfare, and To determine the productivity of Zakat Maal in improving the welfare of Muztahik in Makassar City. Data analysis technique used In analyzing the data the method used is a descriptive qualitative analysis method that describes factually, systematically, and accurately about the real situation and an investigation of the relationship between phenomena. Research Results Show Makassar City Baznas Institution is considered important in managing zakat maal but it has not been given maximum attention by the Makassar city government and the existing Service System in Makassar City Baznas has increased from year to year only to the extent of the institution of Baznas Not until UPZ (Zakat Collecting Unit) which is spread in several districts of Makassar city
  • Halal product business between opportunities and challenges, problematics and their solutions

    Arif, Zainal; Warto, Warto (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-06)
    This study aims to examine the halal business opportunities, challenges and solutions in Indonesia. This research uses descriptive qualitative method by using documentation data in the form of books, reports from official institutions such as BPS, OJK, BI, Ministry of Trade, Kemenpan and scientific journals. The results of a study of several literatures found that Indonesia actually has a huge opportunity to become the center of the world's halal business. This can be seen from several indicators between the high level of the Muslim population and the high level of consumption. However, the attitude of business actors who tend to be unaware, pursue more profits, lack of government attention, protect business players more than consumers, the low public response to halal products is a major obstacle. The main solution is to accelerate the application of the JPH Law as a legal umbrella, awareness of entrepreneurs and business people, by making halal certification a part of excellent service, and community support.
  • The existence of profit growth in companies in the Jakarta Islamic Index (JII) (2016-2018)

    Sofhian, Sofhian (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-06)
    This study aims to determine the partial profit growth of company stock prices (companies registered in the Jakarta Islamic Index - JII). The article is the result of stock analysis and annual financial statements of companies that enter the 2016-2018 Jakarta Islamic Index, by using a quantitative research. The sample used was obtained from 90 Jakarta Islamic Index companies using the simple regression analysis method. From the results of the hypothesis test, the variable earnings growth showed no significant effect on stock prices at companies listed on the Jakarta Islamic Index (JII). From the results of partial testing between earnings growth variables and stock price variables, the T count is smaller than the T table with a value of 0.436 <1.987 and a sig value of 0.664 is greater than 0.05. Therefore, it can be said that the profit growth variable does not have a significant effect on stock prices. According to the researchers, this occurs because there are other influences, one of which is the fluctuation of the rupiah exchange rate against foreign currencies.
  • The margin of murabaha financing system of Islamic banks and their effects on financial decisions on retirees

    Muhdar, Muhdar (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-06)
    The phenomenon of retirement customers' decision to take over debts from conventional financial institutions to Islamic finance continues to increase, indicating a change in customer paradigm, predicted due to several factors including financing margin factors. This article explains the extent to which financing margins affect the decision of retired customers to take over from conventional banks to Islamic banking. This study uses a quantitative method with an analysis unit of 161 retired clients who have filled the questionnaire with multi-stage sampling. The results of the study show that murabaha financing margins have a positive and significant effect on the decision making of retired customers in the taking over of financing. This means that good financing margins have great potential to bring retired customers from conventional banks. Thus, this result has implications for marketers and policy makers that retired customers decide based on potential financing products.
  • Faktor Minat Non-Muslim Menabung pada Bank Syariah di Kota Langsa - Aceh

    Nasution, Ismail Fahmi Arrauf (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2020-06-06)
    Langsa Aceh to save in sharia banks. Non-Muslims are a minority community in a religious perspective in Aceh. Especially in the system of formalization Islamic law, they often experience discrimination. In this phenomenon, non-Muslim appreciation of Islamic symbols such as sharia banks remains high. This is what makes this research important. This study with non-Muslim samples in Langsa Aceh uses field research with a focus on interviews and observations to find data. Furthermore, the data is reduced and processed with rules that have been determined in the field research system. The findings of this study indicate four important factors that influence the interest of non-Muslims in Langsa Aceh to save in sharia banks. First is knowledge factor, second is location factor, third is promotion factor, and fourth is environmental factor. An important recommendation from this research is that sharia banks realize the enthusiasm of non-Muslims to save in sharia banks so that they become a focus of promotion and socialization. Sharia banks must offer an objective system of the advantages of the Islamic banking system.
  • The Model of Reflective Moral Inquiry Design on the PAI Learning

    Yahiji, Kasim; Ainiyah, Nur (Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, 2019-12-07)
    This article aims to explain the implementation of the model of reflective moral inquiry design in PAI learning. The reflective of the model of moral inquiry model design was developed based on reflective and self-analytical concepts with moral dilemmas approach that occur in daily life as a problem that must be solved by students through learning. This model is expected to make PAI learning more meaningful, students' knowledge about religious teachings can be a source of values ​​and driving behavior for students in real life. But in fact, the implementation of PAI learning is more dominant in initiating the achievement of the knowledge aspect because the teacher's mindset is still using teacher-centered in implementing learning.

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