Al-Buhuts (e-journal)
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
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<![CDATA[Ekonomi Islam dan Sustainable Development Goals (SDGs) ]]>
<![CDATA[Trimulato]]>;
<![CDATA[Rahmatia]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1160
<![CDATA[The development of Islamic economics in Indonesia continues to grow and is much in demand by the wider community. Islamic economics is expected to contribute to the economy in this country, including the realization of Sustainable Development Goals (SDGs). Islamic economics has many financial instruments including Sharia Banking, Sharia industries financial of non-bank (IKNB Syariah) and social fund raising institutions. This financial institution continues to grow and develop, the sharia banking market share reaches 5.8 percent, the IKNB Syariah products are increasing, and the collection of social funds through the Funding of Zakat institution makes social funds well organized both in their collection and distribution. People can access all instruments of Islamic economic institutions to help their economy. This research is a literature study and uses uses qualitative descriptive analysis techniques. This study describes the growth of Islamic economic institutions and the economic role of Islam for the realization of the SDGs. The results of this study show that sharia banking continue to experience asset growth in the period of 2017. Sharia banking has assets reached 477,327,000,000,000 or grew by 12.53%. The growth of Sharia IKNB increased in 2018 by 35 institutions or grew by 64.81%. In the collection of funds there was a growth of 17.48 for infaq and shadaqah, while other social funds grew by 120.86%. Islamic economics and all its instruments, including Islamic economic institutions consisting of sharia banking, sharia IKNB and social fund collection institutions have the same purpose as the SGDs concept that the government wants to achieve. So that the existence of Islamic economic institutions has an important role to reach the SDGs especially to achieve economic prosperity and equality of better livelihoods and poverty alleviation.]]>
<![CDATA[Pengaruh Pembiayaan Modal Usaha Terhadap Peningkatan Usaha Nasabah di Koperasi Simpan Pinjam Pembiayaan Syariah Baituk Mall Wattanwil Nuansa Ummah Jawa Timur Cabang Utama ]]>
<![CDATA[Nashar]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1210
<![CDATA[The main branch of the BMT NU Sharia Financing Savings and Loan Cooperative is a bank that implements sharia principles. One of the most important differentiations that Islamic banks must have is having a strategy to retain customers who make loans by means of excellent service, mentoring and education, and emotional relationships. Based on the results of observations, there is a distinct uniqueness of the business capital financing of the Sharia Credit and Savings and Loan Cooperative Cooperative of BMT NU East Java Main Branch. The purpose of this writing is curiosity and wants to interpret the correlation of venture capital financing to increase the business of cooperative members in KSPP. Syariah at Baitul Mall Wattanwil (BMT) Nuansa Ummah East Java Main Branch, as well as to obtain empirical data on whether or not there is an effect of venture capital financing on increasing customer business at KSPP. Syariah BMT NU East Java Main Branch. This result uses a quantitative approach with simple linear regression analysis techniques with the help of SPSS 20 analysis tool. While the hypothesis testing uses the t test calculation. The population in this study amounted to 35 customers. Samples use saturated or census samples. Data collection techniques using, questionnaire (questionnaire). The results showed that: first, with the t test the variable of venture capital financing showed 0.000 smaller than a (0.000 <0.05). Value of tcount> ttable (7,909> 1.68957). This means that business capital financing has a significant effect on business improvement. Second, the R Square value is 0.655 or 65.5%. This means that 65.5% of the regression model in this study explains the dependent variable (Business Increase), while the remaining 34.5% is influenced by variables not taken into account in the study]]>
<![CDATA[Pengaruh Kesadaran, Tingkat Pengetahuan, Sanksi Perpajakan, dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus di Kantor Pelayanan Pajak Pratama Kudus Tahun 2018) ]]>
<![CDATA[Purwati]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1325
<![CDATA[Abstract Tax is one of the state revenues that is used to continue to carry out national development in order to realize the welfare of all Indonesian people. This study aims to analyze how the influence of awareness, level of knowledge, tax sanctions, and the environment of taxpayers on individual taxpayer compliance with case studies at the Holy Pratama Tax Service Office in 2018. This type of research is case study and field research (Case Study and Field Research The approach used in this study is a quantitative approach.Taking of samples in this study using Simple Random Sampling techniques.The samples to be taken in this study were 100 respondents.The data analysis method used was multiple linear regression with the help of SPSS version 23.00 The results showed that the variable of consciousness affected the taxpayer compliance based on the calculation, it was obtained tcount> ttable, that is 3.048> 1.66105 with a significance level of 0.003. bro, obtained t count> t table is 2.057> 1.66105 with a significance level of 0.042. Variable tax sanctions affect the taxpayer compliance based on calculations obtained t count> t table that is 1.711> 1.66105 with a significance level of 0.090. Environmental variable taxpayers affect the taxpayer compliance based on the calculation obtained t count> t table that is 3.831> 1.66105 with a significance level of 0,000. Variable awareness (X1), level of knowledge (X2), taxation sanction (X3), and taxpayer environment (X4) based on the calculation, fcount> ftabel is 17,182> 2.00 with a significance level of 0,000. Then simultaneously the variables of awareness, level of knowledge, taxation sanctions, and the environment of taxpayers together affect the compliance of individual taxpayers in Kudus Primary Tax Office in 2018.]]>
<![CDATA[Optimalisasi Peran Lembaga Zakat Dalam Mewujudkan Keadilan Sosial-Ekonomi ]]>
<![CDATA[Atmo Prawiro]]>;
<![CDATA[Ahmad Khoirul Fata]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1356
<![CDATA[This paper seeks to answer important questions on the role of zakat institutions in the distribution of social and economical justice in society. This paper is motivated by the concept that zakat is a sharing economy or gift economy that is believed to be able to contribute to increasing the prosperity and welfare of society. But in the Indonesian context, zakat has not been able to playfully that role. At this point zakat management institutions (amil) should be highlighted as zakat fund managers. To optimize the zakat funds, the amil zakat must pay attention to several things: zakat management must be done professionally and clearly, zakat funds must be used as entrepreneurial capital, as eternal funds, sustainable and sustainable capital, zakat institutions must have clear targets and planned, and finally Amil must be willing to collaborate and cooperate between them.]]>
<![CDATA[Faktor-Faktor Penentu Kepercayaan Muzakki kepada Baitul Mal Aceh ]]>
<![CDATA[Mahda Yusra]]>;
<![CDATA[Muhammad Haris Riyaldi]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1379
<![CDATA[The management of zakat should apply transparency, accountability and good amil competence in order to gain public trust in zakat management institutions. This study seeks to answer how the effect of transparency, accountability and amil competence on the trust of muzakki in Baitul Mal Aceh as a government agency that manages zakat in Aceh. Data collection using a questionnaire that was distributed to 100 muzakki selected by simple random sampling method. Multiple linear regression analysis was conducted to examine the effect of transparency, accountability and amil competence on muzakki's trust. The results showed that transparency, accountability and amil competence had a positive and significant effect on the level of muzakki's trust in Baitul Mal Aceh, both simultaneously and partially. Baitul Mal Aceh is expected to improve the quality of transparency, accountability and amil competence to maintain the trust of muzakki in order to realize the optimization of the collection of zakat funds in Aceh.]]>
<![CDATA[Analisis Manajemen Badan Usaha Milik Pesantren (BUMP) Dalam Pemenuhan Kebutuhan Santri di Pesantren Hubulo Gorontalo ]]>
<![CDATA[Ahmad Fauzi]]>;
<![CDATA[Muh. Arif]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1398
<![CDATA[This article aims to reveal how the management analysis of Pesantren-Owned Enterprises (BUMP) in meeting the needs of students at the Pesantren Hubulo Bone Bolango Regency. The method used in this research is a qualitative method with a descriptive approach. The research informants were the Boarding School Leaders, Head of Islamic Boarding Schools (BUMP), Secretary of Boarding Schools (BUMP), Shop employees in Boarding Schools (BUMP) and Consumers (santri). The results showed the Pesantren-Owned Shop Business Entity (BUMP) in meeting the needs of santri in Hubulo Pesantren is inseparable from the well-organized and well-organized management function. Starting from the management functions planing (planning), organizing (organizing), actuating (mobilizing), and controlling (controlling). Planning includes budget planning, planning to meet the needs of students and shopping planning. Organizing includes organizing employees, organizing goods, and organizing needs. While the implementation includes the implementation of the needs of students. Then supervision includes supervision of the needs of students and supervision of employees. The implementation of management functions in Pesantren-Owned Shop Business Entities in Hubulo Pesantren is carried out, so that it can be seen that the fulfillment of the needs of students runs well.]]>
<![CDATA[Economic Loss Analisys Pasien Rawat Inap Usia Produktif : (Studi Pada RSUD Prof.Dr.H.Aloei Saboe Kota Gorontalo) ]]>
<![CDATA[Syawaluddin Syawaluddin]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1757
<![CDATA[This study aims to determine the level of economic loss of inpatients of productive age and to analyze the loss calculation and classification of the most dominant types of disease in this case. This research data is in the form of primary and secondary data obtained by interviews, interviews and documentation, then the overall data is carried out descriptive analysis on each research variable. The results of this study indicate that: The average length of treatment for the 5 main diseases which are the object of the study, ie ranging from 5 to 8 days of treatment depending on the type of disease and level of care. The total economic loss in direct financing is IDR 6,766,806,370 for 5 major diseases in the period January 2018 to November 2019. The total economic loss in indirect financing is IDR 2,115,597,239 for 5 major diseases from January 2018 to November 2019. Total losses (economic loss) against lost opportunities or lost income due to loss of productive time amounted to IDR 253,692,000 in 5 major diseases for the period January 2018 to November 2019. Total costs incurred by inpatients (economic loss) amounting to Rp. 9,136,095,609 during the period January 2018 to November 2019 for 5 major diseases in patients of productive age.]]>
<![CDATA[Implementasi Sistem Informasi Akuntansi Penggajian dan Dampaknya Terhadap Kinerja Karyawan pada Bank Muamalat Cabang Gorontalo ]]>
<![CDATA[Bakri Bakri]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1761
<![CDATA[This study aims to determine impact the implementation of the Payroll Accounting Information System on Employee Performance at Bank Muamalat Gorontalo Branch. The method used in this research is quantitative by using a survey approach with a population of 22 people at Bank Muamalat Gorontalo Branch. Testing is done by simple regression. The results prove that the Payroll of Accounting Information System has a positive and significant effect on Employee Performance (Y) at Bank Muamalat Gorontalo Branch, amount to 94.9%. and the remaining 5.1% is influenced by other variables that have not been studied, such as variables of organizational culture and wages. The results of this study prove that employees are assets and are an important resource in building company performance. Therefore, companies must be able to provide appreciation and motivation to employees, such as providing incentives and allowances. If employees feel satisfied with what they get from the company, loyalty will arise in the employees and employee performance will be better and increase.]]>
<![CDATA[Pengaruh Independensi dan Kompetensi Auditor Internal Terhadap Kualitas Audit Internal: (Survei pada Satuan Pengawasan Internal Perguruan Tinggi Keagamaan di Indonesia) ]]>
<![CDATA[Bakri Bakri]]>;
<![CDATA[Mahfiza Mahfiza]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1762
<![CDATA[This study aims to determine the effect of the independence and competence of internal auditors on the quality of internal audit. The method used is quantitative descriptive with a survey approach. The results of the study indicate that auditor independence has a direct (positive) and significant influence on the quality of internal audit, one of the reasons for the lack of quality of internal audit in conducting audits related to the system and application of accounting in the Internal Audit Unit (SPI), because it is still not high/adequate auditor independence. which is indicated by the still not high Programming Independence, Investigate Independence and Reporting Independence of the Inspectorate auditors. To improve the quality of internal audit at the Internal Audit Unit (SPI) in religious universities in Indonesia, it can be done through increasing auditor independence. Independence requires the role and commitment of the leadership (top management) both from the head of internal audit (head of the Internal Audit Unit) more than the top leadership/ Chancellor. In more detail, in order to improve the quality of internal audit through increasing auditor independence. Based on data analysis, the competence of internal auditors affects the quality of internal audit where these results support the theory that the competence of internal auditors affects the quality of internal audit. Due to the lack of high/adequate competence of the auditor as the organizer of the internal audit related to the accounting system and application, the quality of the auditor is questioned in conducting audits where based on the answers to the questionnaire as a whole, it is known that the internal audit is not of high quality. To improve the quality of the internal audit in the Internal Audit Unit (SPI), it can be done through increasing the competence of auditors with adequate education and training to improve the knowledge and skills of auditors.]]>
<![CDATA[Strategi Meningkatkan Kesejahteraan Masyarakat Berbasis Masjid : (Studi Pada Masjid Baitul Mukminin Gedangan Sidoarjo) ]]>
<![CDATA[Mustofa Mustofa]]>
<![CDATA[ Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v16i1.1763
<![CDATA[The purpose of this study was to determine and analyze how the strategy of the mosque in improving the welfare of the community in Gedangan District, Sidoarjo Regency? and how to increase the welfare of the community at the Baitul Mukminin Mosque, Gedangan District, Sidoarjo Regency? This type of research is descriptive qualitative, this research is classified as field research or field research. The data collection techniques used interviews, observation and documentation. Meanwhile, the data analysis technique uses the Miland Huberman model based on data reduction analysis, display data and conclusion drawing. The results of this study concluded that (1) the strategy carried out by the Baitul Mukminin Mosque to improve the welfare of the community was to form the Dhuafa Crisis Center '(CCD). There are several programs being developed, namely: (a) BAMBU (Entrepreneurial Capital Assistance); (b) PASTA (Love Dhuafa Staple Food Package '); (c) SANTAN (Education Support for Orphans); (d) DAHSYAT (Community Health Fund); (e) SEDAP (Responsive Alms); (f) MAXIFA (Lunch with Dhuafa`); (g) SAJIAN (Teacher's Benefits of Koran); and (h) Humanitarian Post. (2) From the programs run by the Crisis Center Dhuafa ', it can be seen that there is an increase in welfare that is felt by the community. The form of increased welfare is an increase in income, reduced consumption expenditure, ease of accessing health services, ease of continuing education, ease of getting a place. living and living facilities. The Dhuafa Crisis Center '(CCD) is expected to be able to maintain and develop the program optimally both in terms of raising funds and distributing it so that more and more people will be prosperous.]]>
