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Journal : Al-Buhuts (e-journal)

Pengaruh Earning Per Share (EPS) dan Stuktur Modal Terhadap Nilai Perusahaan Fitri Nurhayati M; Zulkifli Bokiu; Nurharyati Panigoro
Al-Buhuts Vol. 19 No. 1 (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.v19i1.3395

Abstract

This study aims to determine the Effect of Earning Per Share (EPS) and Capital Structure on Company Value both partially and simultaneously. The data used is secondary data in the form of financial statements of financing services sub-sector companies for 2017 – 2021 obtained from www.idx.co.id. The number of samples in this study amounted to 6 companies obtained by purposive sampling sample technique. Data analysis in this study used multiple linear regression analysis with the help of the E-Views program. The results showed that 1) Earnings per Share has a positive effect but not on Company Value, 2) Capital Structure has a positive effect but not on Company Value, and 3) Earning per Share and Capital Structure simultaneously have a but not significant effect on Company Value.
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA AYULA TILANGO KECAMATAN BULANGO SELATAN Mattoasi Mattoasi; Nurharyati Panigoro; Madjid, Suryadi
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.v19i2.3610

Abstract

Study This aim For know How management allocation of village funds contained in the village Come on Tilango based on applicable regulations _ Good regulation from center nor regulation from area . Study This use method qualitative with approach descriptive with use primary data sources obtained in a manner direct from observation and interview as well as outcome data documentation. The research results show that Village Come on Tilango Subdistrict South Bulango deep management finance village specifically management Allocation of Village Funds Already in accordance with what is stated in Regulation of the Minister of Home Affairs Number 20 of 2018 consisting from planning , implementation , administration , reporting , and accountability . As well as the government village Come on Tilango in implementation realization budget village fund allocation Already in accordance with Regulation Regent of Bone Bolango Number 60 of 2022 with prioritize implementation once priority .
Pengaruh Penerapan Digital Payment & Digital Marketing Terhadap Peningkatan Pendapatan UMKM (Studi Pada UMKM Binaan Bank Indonesia Di Kota Gorontalo): (Studi pada UMKM Binaan Bank Indonesia di Kota Gorontalo) Nur Syafira Aulia Fatihah; Muliyani Mahmud; Nurharyati Panigoro
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.v20i1.4428

Abstract

This research aims to find out the effect of implementing digital payments and digital marketing on increasing MSME income in MSMEs assisted by Bank Indonesia in Gorontalo City. This type of research uses a quantitative approach. The population in this research is MSMEs assisted by Bank Indonesia in Gorontalo City, namely 45 MSMEs. This research uses primary data obtained directly from respondents. The population in this study was 45 MSMEs assisted by Bank Indonesia in Gorontalo City, with the criteria that will later be used as respondents, namely 2 people per MSME. Meanwhile, sampling used the Non Probability Sampling Technique with the Purposive Sampling type. The results of this research are that digital payments have no effect on increasing MSME income, while digital marketing has an effect on increasing MSME income, especially MSMEs assisted by Bank Indonesia in Gorontalo City.