cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Bakri
Contact Email
bakri@iaingorontalo.ac.id
Phone
+6281354775599
Journal Mail Official
bakri@iaingorontalo.ac.id
Editorial Address
LP2M Institue Agama Islam Negeri (IAIN) Sultan Amai Gorontalo Jl. Gelatik No. 1 Kota Utara Kota Gorontalo Indonesia Jl.Sultan Amai No.1 Kelurahan Pone Kabupaten Gorontalo Propinsi Gorontalo
Location
Kota gorontalo,
Gorontalo
INDONESIA
Al-Buhuts (e-journal)
Published by Institut Agama Islam Negeri Sultan Amai Gorontalo
ISSN : SSN:1907     EISSN : 2442823X     DOI : https://doi.org/10.30603/ab
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Buhuts (e-Journal) : is a biannual peer-reviewed journal published in June and Desember by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia Print-ISSN 1907-0977, Online-ISSN 2442-823X Al-Buhuts (e-Journal) encompasses research articles, original research report, reviews, and scientific commentaries in Language (Bahasa Indonesia, English Language and Arabic Language), including: - Shariah Economics - Syariah banking - Sharia Financial Management - Islamic Accounting - And Other Related studies With Economics
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 22 Documents
 1   2   3 
Search results for , issue "Vol. 21 No. 2 (2025): Al-Buhuts" : 22 Documents clear
Pesantren Sebagai Agen Penguatan Ekonomi Islam: Strategi Pemberdayaan Usaha Mikro dengan Prinsip Syariah Akbar Nuur Purnama Darma Wahana; Muhammad Syaifulloh; Nur Khojin
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6974

Abstract

Islamic boarding schools have strategic potential as agents of economic empowerment for the community through the development of micro-enterprises based on sharia principles, especially for post-graduation alumni. With social capital, alumni networks, and the internalization of Islamic values, Islamic boarding schools have the opportunity to become centers of inclusive and sustainable microeconomic transformation. This study aims to analyze the role of Islamic boarding schools in strengthening the Islamic economy and to identify strategies for empowering sharia-based micro-enterprises among Islamic boarding school alumni. This study uses a descriptive qualitative approach with a case study method on alumni from four Islamic boarding schools in Brebes Regency, namely Assalafiyah Luwungragi Islamic Boarding School, Al-Hikmah Benda 1 Islamic Boarding School, Al-Hikmah Benda 2 Islamic Boarding School, and Darunnajat Islamic Boarding School, with a total of 75 respondents. Data collection was conducted through in-depth interviews and analyzed thematically. The results of the study show that most alumni developed micro businesses in the trade, culinary, agriculture, and service sectors based on the sharia values they acquired during their education at Islamic boarding schools.  Sharia principles, such as avoiding usury and honesty in transactions, are the main foundations in business management. Entrepreneurship training and alumni networks play a major role in supporting business success, although there are still obstacles in the form of limited access to digital technology, modern markets, and post-graduation business assistance. Therefore, a more structured empowerment strategy is needed, such as the development of Islamic boarding school business incubators, strengthening digital literacy, and partnerships with Islamic financial institutions. This study confirms that Islamic boarding schools have an important role as a model for community-based economic empowerment based on Islamic values and oriented towards the economic sustainability of the community.
Inovasi Produk UMKM Dari Limbah Elektronik: Studi Potensi dan Kelayakan Haeruddin, Haeruddin; sudirman, sudirman; Imran Tahalua
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7006

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy but continue to face challenges in achieving sustainable business development, particularly in utilizing the growing volume of electronic waste (e-waste). This study aims to analyze the potential use of e-waste as a source of product innovation and to assess the business feasibility of circular economy based MSMEs in South Sulawesi. The research adopts a mixed-method approach using an exploratory sequential design, emphasizing qualitative methods through field observations, in-depth interviews, and focus group discussions, supported by descriptive quantitative analysis using SWOT and Cost Volume Profit (CVP) analysis. The findings indicate that MSMEs possess adequate basic technical skills to develop recycled products, particularly electric fans made from e-waste components. The availability of local raw materials and relatively low production costs are identified as the main strengths of the business. CVP analysis shows that the break-even point is approximately 22 units per month, indicating a relatively low financial risk. Overall, the recycled electric fan business is considered technically, market-wise, and financially feasible, and has the potential to support MSME empowerment and strengthen the implementation of the circular economy at the local level.
Sistematika Tinjauan Pustaka Pemikiran As-Syaibani: Implementasi Al-Kasb (Kerja) di Zaman Kontemporer Dastiana, Fuja; Hulwati, Hulwati; Meirison, Meirison
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7100

Abstract

This study aims to systematically examine Muhammad bin al-Hasan as-Syaibani’s thought on the concept of al-kasb (work) and its relevance in the contemporary economic context, particularly in Islamic economic and banking practices. The research employs a Systematic Literature Review (SLR) method using the PRISMA approach to analyze literature related to al-kasb, Islamic work ethics, and their application in modern economic systems. The findings indicate that al-kasb, according to As-Syaibani, is not merely an economic activity but a moral and social obligation that emphasizes lawful work, justice, and social responsibility. In the contemporary era, the principles of al-kasb are reflected in Islamic banking practices through real-sector-based contracts such as mudarabah, musyarakah, murabahah, and ijarah, as well as in strengthening Islamic work ethics and entrepreneurship. Ethical values such as trustworthiness, honesty, and social responsibility serve as essential foundations for economic stability and equitable distribution of wealth. However, challenges remain in its implementation, particularly regarding public literacy and the optimization of productive, Sharia-compliant financing.
Analisis Perkembangan Kinerja Keuangan Badan Layanan Umum pada Rumah Sakit Bhayangkara Kendari Bandang, Agus; Fadhel Rifkiadli; Andi Kusumawati; Haerial, Haerial; Yudi Akhmad Sadeli
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7165

Abstract

This study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category.
Pengaruh Transaksi Internet Banking, Mobile Banking, dan Fee Based Income Terhadap Profitabilitas Pada Bank Umum Konvensional Zahira, Rizqi Safitri; Oryza Tannar
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i1.4920

Abstract

This study aims to determine the effect of internet banking transactions, mobile banking transactions, and fee-based income on profitability at Conventional Commercial Banks in 2019-2022. This type of research uses a quantitative approach. In addition, the type and source of data is secondary data with sampling techniques using purposive sampling. The results of the sampling amounted to 60 annual reports from 15 conventional commercial banks listed on the IDX in 2019-2022 which were obtained through the official website of each bank and the Indonesia Stock Exchange website. The data collection technique uses the documentation method in the form of annual reports or annual reports and the data analysis uses the panel data regression equation. The results obtained by this study are (1) internet banking transactions have no effect on profitability (ROA) with a significance of 0.1536> 0.05, (2) mobile banking transactions also have no effect on profitability (ROA) with a significance of 0.3973> 0.05, (3) fee-based income has a significant negative effect on profitability (ROA) with a significance of 0.0086 <0.05.
Peran Continuous Auditing dan Skeptisme Profesional dalam Meningkatkan Sistem Pengendalian Intern Pemerintah melalui Pemanfaatan Teknologi Informasi : (Studi pada Inspektorat Kabupaten Bone Bolango) Sutya Rauf; Usman, Usman; Victorson Taruh
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6737

Abstract

This study aims to examine the effect of continuous auditing and auditor skepticism on the implementation of the Government Internal Control System (SPIP) supported by information technology in the Government of Bone Bolango Regency. A quantitative approach was applied using the Partial Least Squares (PLS) method to test the hypotheses, with data collected through questionnaires distributed to 74 auditors and financial staff of the Regency Inspectorate as respondents. The findings indicate that continuous auditing has a positive and significant effect on SPIP (t-statistic 2.501; p-value 0.024), and auditor skepticism also shows a positive and significant influence (t-statistic 6.454; p-value 0.000). Information technology further enhances audit effectiveness and promotes transparency and accountability in regional financial management. These results confirm that strengthening SPIP depends on the consistent implementation of continuous auditing, auditors’ professional skepticism, and the optimal use of technology. Therefore, the local government, particularly the Inspectorate of Bone Bolango Regency, should enhance staff competencies and maximize the utilization of information technology to improve supervisory effectiveness, reduce the risk of violations, and increase public trust in regional financial governance.
Strategi Pengembangan Produk UMKM melalui Batik Lokal Salem dalam meningkatkan Ekonomi Kreatif di Kabupaten Brebes Sucipto, Hendri; Nur Afridah; Elsara Khairun Nisa; Lidia Puput Mentari; Yunia Zahra Khaerunisa
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6877

Abstract

The purpose of this study is to examine in-depth the product development strategies of MSMEs through local Salem batik to encourage the growth of the creative economy in Brebes Regency. Through a qualitative approach and case study analysis, this study will identify product innovation models, adaptive marketing strategies, and the role of collaboration between parties in strengthening the competitiveness of Salem batik. Thus, it is hoped that the results of this study can provide concrete recommendations for stakeholders to formulate more effective policies, empower Salem batik MSMEs, and ultimately, make Salem batik a primary driver of sustainable creative economic growth in Brebes Regency. The analysis tool used was SWOT. Based on the analysis results, the Total IFAS Score was 2.88 and the Total EFAS Score was 2.81. The SWOT analysis shows that the Salem Batik MSME has several prominent internal strengths, as reflected in the highest internal scores in categories 2, 3, 4, and 5. However, there are significant internal weaknesses in categories 6, 7, 8, 9, and 10, which require improvement. From the external side, there are strong opportunities, especially in categories 1 and 3, which can be utilized for growth. However, external threats also need to be watched out for, especially in categories 6, 7, 8, 9, and 10, where despite their low ratings, their high weighting makes these factors very influential and have the potential to become major obstacles or opportunities that have not been optimized. The main challenges faced include limited innovation, limited market reach, and the potential for minimal collaboration between partie.
Pengaruh Literasi Keuangan dan Gaya Hidup Gen Z terhadap Perencanaan Keuangan Daud, Dahniyar; Muh. Raswal Zulfitra; Ferdi Gogo Mendaun; Muh. Zulfikar Zaky Eppe
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6895

Abstract

Financial planning is the process of evaluating and managing finances systematically and planfully to achieve short-term, medium-term, and long-term financial goals. This process involves arranging income, expenditures, investments, and managing financial risks with the aim of ensuring stability and meeting future financial needs. This study aims to analyze Financial Planning used to explain the influence of independent variables such as Financial Literacy and Lifestyle (A Study on Gen Z in Makassar City). The data collection in this study uses primary data obtained from findings collected through the distribution of questionnaires to Gen Z in Makassar City using Non-Probability Sampling Technique, specifically Purposive Sampling Technique. The population in this study is Gen Z located in Makassar city aged 20 to 29 years with a total of 249,969 individuals. This data is obtained from the Central Statistics Agency of Makassar (BPS). The sample taken for this study was 100 samples. The results of this study show that the Financial Literacy variable has a significant positive effect on Financial Planning, and Lifestyle has a significant positive effect on Financial Planning.
Pengaruh Gaya Kepemimpinan, Budaya Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan pada PT. Hania Natura Indonesia Waluyo, Waluyo; Rakhmat, Rakhmat; Irdawati, Irdawati; Asrul Asrul
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6905

Abstract

This study investigates the influence of leadership style, work culture, and job satisfaction on employee performance at PT Hania Natura Indonesia. A quantitative approach with a survey design was employed, involving 36 respondents selected using a saturated sampling technique. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. The findings reveal that leadership style does not have a significant impact on employee performance, whereas work culture and job satisfaction exert a significant positive effect. Furthermore, the three variables collectively have a significant influence on employee performance. These results highlight that employee performance improvement is more strongly driven by a supportive work culture and high levels of job satisfaction, while leadership style requires further development to enhance its contribution. The practical implication of this research suggests that management should prioritize strategies to strengthen organizational culture and improve job satisfaction, while simultaneously refining leadership practices to ensure sustainable employee performance and organizational growth.
Analisis Strategi Pemasaran dalam Meningkatkan Penjualan Garam: Studi kasus pada Perempuan Penjual Garam di Daerah Pesisir Jeneponto Kapriani, Kapriani; Andi Hendra Syam; Ikhsan Amar Jusman; Nuzul Fadilah; Rahmat Fauzi
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6910

Abstract

The purpose of this study is to analyse the appropriate marketing strategies to increase salt sales. This study was conducted in the coastal area of Nasara, Bangkala District, Jeneponto. The type of research is descriptive qualitative research. Data collection was carried out through interviews with respondents who were the main informants in this study. The population in this study were women salt sellers along the coast of Nasara, Jeneponto Regency. The sampling method used purposive sampling with a sample size of 15 respondents. Data analysis used the IFAS, EFAS and SWOT analysis techniques. The results of the analysis included the S-O Strategy, which is to utilise the local image as a salt production centre through local branding, affordable prices, digital promotion, partnerships with local businesses, and capacity building through government training programmes. The W-O Strategy involves overcoming weaknesses through processing and packaging training, business assistance for PIRT permits, establishing cooperatives, utilising modern and traditional distribution channels, providing attractive kiosks, and digital media-based promotion. The S-T Strategy involves maintaining the quality and authenticity of local salt, building customer loyalty, and managing supplies to anticipate price fluctuations and seasonal changes. The W-T strategy involves forming cooperatives to overcome capital and distribution constraints, diversifying products, and developing emergency production plans with warehouse storage support.  

Page 1 of 3 | Total Record : 22

 1   2   3 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 21 No. 2 (2025): Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts Vol. 19 No. 1 (2023): Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts Vol. 14 No. 02 (2018): Al-Buhuts Vol. 14 No. 01 (2018): Al-Buhuts Vol. 13 No. 01 (2017): Al-Buhuts Vol. 13 No. 2 (2017): Al-Buhuts Vol. 12 No. 1 (2016): Al-Buhuts Vol. 11 No. 1 (2015): Al-Buhuts Vol. 10 No. 1 (2014): Al-Buhuts More Issue