Penelitian ini bertujuan untuk melihat apakah metode bagi hasil yang digunakan oleh bank-bank syariah di Kota Gorontalo. Metode yang digunakan untuk melihat seperti apa bank syariah secara umum menerapkan metode bagi hasil revenue sharing atau profit sharing menggunakan metode sampling dalam menentukan objeknya. Sampel penelitian ini adalah Bank Muamalat cabang Kota Gorontalo dan Bank Syariah Mandiri Cabang Kota Gorontalo. Penelitian ini dilakukan dengan mewawancarai staf bank terkait, dan juga melakukan dokumentasi terhadap dokumen-dokumen berupa laporan keuangan secara umum terhadap sampel penelitian. Hasil penelitian ini menunjukan bahwa bank-bank syariah terkhusus di Gorontalo dan pada umumnya di Indonesia sendiri menggunakan revenue sharing dalam metode bagi hasil mudharabah dibandingkan dengan profit sharing yang banyak digunakan oleh bank syariah yang ada di luar negeri misalkan Malaysia.

The present study delves to analyze the difference of company financial performance prior to and after acquisition in companies listed in the Indonesian Stock Exchange. The financial performance is measured by involving seven financial ratios: current ratio (CR), total asset turnover ratio (TATO), debt to equity ratio (DER), net profit margin (NPM), return on assets (ROA), return on equity (ROE), and earning per share (EPS). The comparative quantitative study involved the population of seven companies listed in the Indonesian Stock Exchange that conducted acquisition activity during the period of 2012-2018. From the population, five companies were acquired as the samples by purposive sampling technique. The study employed normality data test and Wilcoxon signed rank test as the data analysis techniques. The results showed that four financial ratios, i.e., current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), and earning per share (EPS) are not significantly different prior to and after the acquisition. On the other hand, the ratios of total asset turnover ratio (TATO), return on assets (ROA) dan return on equity (ROE) yield negative significant result before and after acquisition. Therefore, the paper concludes that acquisition impacts negatively to the company financial performance.

This research aims to describe the perception of teachers and students to the curriculum development of Islamic economics and Islamic accounting at secondary school (high school) in the city of Gorontalo and forms of curriculum development. The method involves a survey of teachers and high school students in the city of Gorontalo by using random sampling with certain criteria. Criteria Teachers are teaching on the subjects of economics and accounting, amount of 17 people, while the student is enrolled as a student majoring in social studies subjects who have obtained economic and accounting totalling 200 students. Data were analysed using descriptive frequency test results. The results showed that 74.1% of teachers and 70.18% of students stated strongly agree and agree curriculum sharia economics and accounting is applied or taught at secondary school level (high school) in the city of Gorontalo. The poll results of the teacher find a form of curriculum implementation of economic and accounting sharia entered as a local content of 47%, incorporated into the lessons of Social Sciences (IPS) by 35%, and incorporated into the Standard competency or Basic competence in the subject of economics and accounting as much as 6%. AbstrakArtikel ini mendeskripsikan persepsi guru dan siswa terhadap pengembangan kurikulum ekonomi syariah dan akuntansi syariah pada Sekolah Menengah Tingkat Atas (SMA) di kota Gorontalo serta bentuk pengembangan kurikulumnya. Metode survei melibatkan guru dan siswa SMA se-Kota Gorontalo dengan menggunakan random sampling dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa 74,1% guru dan 70,18% siswa menyatakan sangat setuju dan setuju kurikulum ekonomi dan akuntansi syariah diterapkan atau diajarkan pada jenjang Sekolah Menengah Tingkat Atas (SMA) di kota Gorontalo. Hasil jajak pendapat dari guru menemukan bentuk penerapan kurikulum ekonomi dan akuntansi syariah dimasukkan sebagai muatan lokal sebanyak 47%, dimasukkan ke dalam pelajaran Ilmu Pengetahuan Sosial (IPS) sebanyak 35%, dan dimasukkan ke dalam Standar Kompotensi atau Kompetensi Dasar pada mata kuliah ekonomi dan akuntansi sebanyak 6%.

Penelitian ini dilakukan untuk menemukan model pengembangan kurikulum ekonomi syariah dan akuntansi di sekolah menengah tingkat atas sederajat. Observasi, dokumentasi, dan focus group discussion dipilih untuk mendapatkan data. Hasil penelitian menemukan dua model kurikulum, yaitu 1). model monolitik yang diterapkan di Sekolah Menengah Kejuruan (SMK) program studi Perbankan Syariah dengan adanya mata pelajaran ekonomi syariah dan akuntansi perbankan syariah dan di Madrasah Aliyah (MA) dengan mata pelajaran ekonomi syariah sebagai mata pelajaran peminatan dan muatan lokal, dan 2). Model integratif yang dapat diterapkan di Sekolah Menengah Atas (SMA). Abstract: Development of an Islamic Social, Cultural and Religious Based Economic-Accounting Curriculum Model. The purpose of this study is to find a model for the development of Islamic economics and accounting curricula in senior secondary schools. Observations, documentation, and focus group discussions were selected to obtain data. The results of the study found two curriculum models, namely 1). the monolithic model applied in the Vocational High School of the Islamic Banking study program with the existence of Islamic economics and Islamic banking accounting subjects and in Madrasah Aliyah (MA) with Islamic economics as a subject of local interest and content, and 2). An integrative model that can be applied in Senior High Schools.

<p class="bdabstract">This study aims to determine the zakat distribution with trust perspective in BAZNAS of Gorontalo Province with qualitative method. Trustworthiness is trustworthy, but several indicators serve as benchmarks for achieving it, including responsibility, keeping promises, and being transparent. The results showed that the BAZNAS of Gorontalo Province had carried out its duties in the distribution of zakat in a trustworthy manner; 1) responsible for overseeing the management of zakat based on legal compliance, Islamic law, trustworthiness, integrity, accountability, and justice; 2) trustworthy, reviewed based on timeliness, object, and implementation; 3) transparent, where all information can be accessed on the official website of BAZNAS. Hopefully, the study results can be a literature review for interested parties.</p><p class="bdabstract"> </p><p class="bdabstract"> </p><p><strong>Keywords: </strong>Distribution; Zakat; Amanah Perspective; BAZNAS of Gorontalo Province</p>