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All Journal Jurnal Manajemen Terapan dan Keuangan Agrikultura Jurnal Kajian Ekonomi Jurnal Lahan Suboptimal Jurnal Pendidikan Sosiologi dan Humaniora Journal of Tropical Soils Jurnal Elektronik Pendidikan Matematika Tadulako AKSIOMA Jurnal Pendidikan Matematika Al-Ulum Al-Mizan (e-Journal) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Journal of Degraded and Mining Lands Management AGRIVITA, Journal of Agricultural Science Planta Tropika DIRASAT Jurnal Manajemen & Pendidikan Islam Jurnal Pendidikan Islam Jurnal Penelitian Karet KAREBA : Jurnal Ilmu Komunikasi Aksara JFMR (Journal of Fisheries and Marine Research) Patria Artha Journal of Accounting Dan Financial Reporting Seminar Nasional Lahan Suboptimal ESENSI: Jurnal Manajemen Bisnis JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan Jurnal Infortech International Journal of Mechanical Engineering Technologies and Applications (MECHTA) JETE Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Makara Journal of Science Journal of Artificial Intelligence and Digital Business JURNAL ABDIMAS PLJ Asian Journal of Applied Education West Science Business and Management West Science Interdisciplinary Studies JME (Journal of Mathematics Education) Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Journal of Smart Agriculture and Environmental Technology West Science Interdisciplinary Studies Acta Solum Contemporary Journal of Applied Sciences (CJAS) Jurnal Manajemen Bisnis AKSIOMA
Bakri Bakri
Sriwijaya University
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Veterinary Other

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Journal : Al-Buhuts (e-journal)

 1 
The Influence of The Characteristics of Zakat Financial Information on The Quality of Financial Reports of Zakat Institutions in Riau Saputra, Wali; Bakri, Bakri
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4635

Abstract

This study aims to analyze the effect of the characteristics of zakat financial information on the quality of financial reports of zakat institutions in Riau. This study uses primary data obtained by distributing questionnaires to 204 stakeholders who always interact with zakat institutions. Data analysis methods used in this study include research instrument testing and hypothesis testing using multiple regression analysis. The results of this study concluded that partially the characteristics of zakat financial information "understandable", "comparable", and "complete" affect the quality of zakat institutions' financial reports. On the other hand, the characteristics of zakat financial information are "relevant", "reliable", neutral", and "timely" do not affect the quality of zakat institutions' financial reports. Then, simultaneously, zakat financial information is relevant, understandable, reliable, neutral, timely, comparable, and complete which together affect the quality of zakat institutions' financial reports.
Pengaruh Dukungan Manajemen Puncak terhadap Efektifitas Audit Internal dan Dampaknya pada Tata Kelola Perguruan Tinggi yang Baik Bakri, Bakri; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4667

Abstract

This study aims to determine the effect of top management support on internal audit effectiveness and the effect of internal audit effectiveness on good university governance. The methodology used in this research is quantitative, with an explanatory research approach, to obtain a description systematically, factually, and accurately regarding the facts, characteristics, and relationships between the variables studied. The reason the researcher chose this method was because the researcher wanted to get a fundamental answer about cause and effect by analyzing the factors that caused the phenomenon in the concept raised in the study. The results of the study prove that top management support affects the effectiveness of internal audits. Top management, namely the rector, provides an excellent response to audit findings, so top management is committed to strengthening internal audit by responding to audit findings by the internal control unit. The effectiveness of internal audits affects good university governance. Internal audits at state Islamic religious universities run effectively where, in carrying out their duties, they have a clear scope of duties, good audit planning, are supervised during the audit, and establish effective communication with the auditee. The role of internal audit effectively in an organization in this case higher education will improve good governance, which can increase accountability, for example, the financial statements of the Religious University are submitted to the Ministry of Religion as a form of performance accountability, in addition it will also increase transparency with the Ministry of Religion's availability to provide information to the public, the role of internal audit will also be able to increase participation, where the budget process involves all levels, budget setting and budget changes based on the approval of the ministry of religion, and every procurement of goods is informed to the public in the process.
The Influence of Customer Relationship Management and Service Performance on Customer Satisfaction and its Implications for Customer Loyalty of Islamic Banks in Riau Saputra, Wali; Bakri, Bakri
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4818

Abstract

This study aims to examine the effect of: (1) customer relationship management on customer satisfaction, (2) customer relationship management on customer loyalty, (3) customer satisfaction on customer loyalty, and (4) service performance on customer satisfaction (5) service performance on customer loyalty of Islamic banks in Riau. The research design used in this study is causal quantitative research. The subjects in this study are savings customers in Islamic banks and the objects in this study are service performance, customer relationship management, customer satisfaction, and customer loyalty. The sample in this study amounted to 204 respondents. Data were collected through a questionnaire method, and analysed with a structural equation model. The results showed that: (1) customer relationship management affects customer satisfaction (2) customer relationship management affects customer loyalty, (3) customer satisfaction has no effect on customer loyalty, (4) service performance affects customer satisfaction customer satisfaction, and (5) service performance has no effect on customer loyalty.
Co-Authors A. Hermawan AA Sudharmawan, AA Abdul Madjid Achmad Choerudin Achmad Fanani Adipati Napoleon ADRIANI ADRIANI Agus Hermawan Ajub Ajulian ZM Ambo Dalle Aminuddin Aminuddin Amir, Djohar Andi Alimuddin Unde, Andi Alimuddin Andi Muhammad Sofian Assaury Yahya Andi Rahmat Anggraini Anggraini Anindito Purnowidodo Anna Qomariana Armanto, Muhammad Edi Armanto, Mustika Edi Awaludin Awaludin, Awaludin Baharuddin Paloloang Banneringgi, Nersy Budhi Setiawan Budi Indra Setiawan Chandra Sukma Anugrah Charlos Togi Stevanus, Charlos Togi Chika Arfah, Muhammad Isra' Choi , Eunho D, Ramawulan Diema Hernyka Satyareni Diliarsi, Tirta Endrawati, Tri Ervin Nora Susanti, Ervin Nora Evie Awuy Fadillah Fadillah Faidah, Indah Nur Firdaus Hamta, Firdaus Fitriani Fitriani Fitrianti Fitrianti, Fitrianti Gunawan, Sahrul Gustiawan, Handa Harahap, Subur Hasdi Aimon Hasliah, Hasliah Hesti Rian, Hesti Holyness Nurdin Singadimedja I Ketut Suada I Nyoman Murdiana Imanudin, M.S. Imanudin, Momon Sodik Imanudin Ismail, Dingot Hamonangan Karimudin, Y. Khoiriyah, Z Lilik Maftuhatin, Lilik M. Ansor Anwar Mahfiza Mahfiza, Mahfiza Mansyur, Nurfadillah Mardatillah Mardatillah Mardiansa, Edwin Mecawati, Niluh Putu Ayu Misbahun nidhom Momon manudin, Sodik Momon Sodik Imanuddin Mu'min, Halek Mufidah Mufidah Muh Bambang Prayitno Muh Hasbi Muh. Hasbi Muh. Rizal Muhammad Syaiful Fadly mukhamad masrur Mukhlisin, Nurul Afif Najih, Aizun Narendra Dirgantara, Altalaric Nasril, Nasril Ndawu, Tirta Andriani NP, Ratmini S Nur Ainun Nurcahyani, Dwi Nurmiani, Nurmiani Oktariani, Dewi Otang Kurniaman Paserena, Karinda Dwi Pathuddin Pratama, Moch Aziz Prayitno, Muh Bambang Prayitno Putu Hadi Setyarini Rachmawiasari, Rachmawiasari Ratmini, P. Restini, I Luh Revoldai Agusta Ria Estiana Rita Lefrida Rohim, Abdul Madjid Rostriana, Elin S, Momon. S. Masreah Bernas, S. Masreah Sadat, Fahad Achmad Sahil, Mawardi Abi Salsabila, Nadhira Ghea Sari, Indra Puspita Satria Jaya Priatna, Satria Jaya Siagian, Praktis E. Siska Yulia Defitri Siti Nurul Aidil Fitri, Siti Nurul Soleha Soleha Sono, Mohammad Gifari Sopiah, Sopiah Sri Chandrabakty Sudarman Sudarman Sudirman Sudirman Sukayasa Sulaeman, Iman Suljumansah, Suljumansah Susilawati, Debi Susilowati, Henny Sutji Rochaminah Sutrisno, Niantoro Suwignyo, Rujito A Syafrizal Syafrizal Syamudduha, Syamudduha Syazili, As’ad Syazili, As’ad Syazili Tampubolon, Zhoen Pristoyo Titus, Meti Toangi, Dina Fitriana Tresye Utari, Tresye Tuti Bahfiarti Ulama, Dio Alif Wahjono, Dani Siswardhani Wali Saputra Warsito Warsito Weda Wijaya Wibowo, Edi Wahyu Wiwit Denny Fitriana Y, Karimuddin Yahya, A.Muh Sofian assuary Yahya, Andi Muhammad Sofian Assuary Yang, Hyunyoung Zaki, Muhamad