Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Al-Buhuts (e-journal)

ab
Website

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 12 Documents

1 2

Search results for , issue "Vol. 16 No. 2 (2020): Al-Buhuts" : 12 Documents clear

Analisis Penerapan Blue Ocean Strategy pada PT Sofyan Hotels,Tbk Atika Riasari
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This research aims to identify the suitability of the strategy adopted by Sofyan Hotels with the concept of blue ocean strategy and analyze the effectiveness of the strategy adopted by Sofyan Hotels. The method in this study was 25 points which will be used as indicators and instruments of variable A which is a strategy of the companies studied to variable B which is characteristic of the blue ocean strategy. Research results obtained from comparing the 25-point characteristics of strategic blue ocean with the company's strategy was obtained suitability as much as 25 points or have a degree of conformity of 100% means the strategy Sofyan Hotels accordance with the principles of the strategy blue ocean and this concept as a form of applying the blue ocean strategy proved effective in today's business competition. Sharia hotel that was not considered by competitors succeeded in creating new markets for Sofyan Hotels currently has 19 hotels with 1775 rooms spread throughout Indonesia. With the strategy adopted, the gain Sofyan Hotels grew by an average 7.72% per year and managed to win the World's Best Family Friendly Hotel in 2015.

Tax Sanctions and Tax Office Services Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usaha di Kabupaten Pohuwato Kartini Muslimin; Sulfianty Sulfianty
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Abstract This study uses primary data with a structured interview research method in the form of questionnaires distributed to respondents and the measurement scale is the Likert scale. The population of this research is 373 individual taxpayers who own a business. The independent variable in this study is Tax Sanctions (X1) and Tax Office Services (X2), while for the dependent variable is the Business Individual Taxpayer Compliance. The method of analysis in this research is multiple regression analysis method and hypothesis testing used is the T test and F test. The results showed that partially Tax Sanctions and Tax Office Services had a positive and significant effect on business individual taxpayer compliance with the value of T-count for X1 of 4.522 and X2 of 8.401 greater than T-table of 1.992 for both variables, as well as the F test where The value of X1 and X2 simultaneously Fcount of 287.479> from Ftable 3.12 with a significance value for the T test and F test of 0.000. The magnitude of the influence of X1 and X2 on Y is 88.3%, the remaining 11.7% is influenced by other variables. Keywords: Tax Sanction; Tax Office Services; and Compliance of Business WP OP

Peran Ta’awun dalam Mengentas Kemiskinan di Kota Makassar Zulkarnain; Abdul Wahab; Syaharuddin Syaharuddin
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the role of ta'awun in the community of Makassar City in alleviating poverty and to find the inhibiting factors that exist in the implementation of ta'awun and their solutions. This study uses a phenomenological approach as the main approach and is assisted by a pedagogical approach. The results of this study indicate that ta'awun has the opportunity and potential to alleviate poverty in Makassar City. The inhibiting factors of the application of ta'awun are the poor social ethics of the community, the existence of social stratification, and the lack of understanding of religion. The solution to these obstacles is to maximize the role of the government, community leaders, and religious leaders in terms of the policy, education, and socialization of the importance of ta'awun behavior.

Contextualization of Islamic Economic Principles of the Imam Khomeini Hendri Hermawan Adinugraha; Ahmad Zayadi
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

In some decade this latter world economy much discuss the emergence of the concept of Islamic economics. This is because the conventional economic system which is more precisely known as the capitalist economic system causes injustice in the economy so that the rich get richer and the poor get poorer. Islamic economics is an alternative economic system and a new solution in the midst of economic inequality that hit countries in the world, especially countries with Muslim populations, including Indonesia. One of the figures who introduced Islamic economics was Imam Khomeini who was the founder of the Islamic Republic of Iran. According to him, Islamic economy has several principles that are different from the principles of socialist and capitalist economics. In other words, Islamic economics is a middle way between the socialist and capitalist economic system.

Tingkat Literasi Keuangan Mahasiswa dan Faktor-Faktor Yang Mempengaruhinya pada Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar Hariyanti Hariyanti; Megawhati Artiyany
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to analyze the level of financial literacy and the factors that influence it at the Tri Dharma Nusantara Makassar College of Economics and to analyze how the influence of gender, age, year class, study program and residence affects the level of student financial literacy. The number of samples in this study were 458 (four hundred and fifty eight) respondents. The data analysis method is descriptive statistics and multiple dummy regression. The data collection technique was carried out by distributing questionnaires to students who were research respondents. The sample selection in this study was carried out with the accidental sampling method. The overall level of student financial literacy is> 84% - 100% which is included in the very high category and> 68% -84% which is included in the high category. The test results found that gender has a positive and significant effect on the level of financial literacy. This shows that men are better able to manage their finances than women. Meanwhile, age, year of class, study program and place of residence have no effect on the level of student financial literacy. Higher education institutions are expected to be able to evaluate course material related to the level of student financial literacy. Standardization of material is an important agenda in order to provide equal understanding of students

Pengaruh Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), dan Biaya Operasional Per Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) pada Bank Umum Syariah di Indonesia Periode 2015-2018 Nidya Lestari; Peny Cahaya Azwari; Melis Melis
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to analyze the influence of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational Cost Per Operating Income (BOPO) on Return on Assets (ROA) of Islamic commercial banks in Indonesia for the 2015-2018 period. This study uses a purposive sampling method based on financial reports / annual reports (anual report) of Islamic commercial banks in Indonesia during the 2015-2018 period. There are 9 Islamic commercial banks and 36 financial statements that are sampled in this study. Based on the results of simultaneous research FDR, NPF and BOPO affect ROA of Islamic commercial banks. Partially, FDR has a positive and significant effect on ROA. The NPF variable has no effect on ROA. While BOPO has a negative and significant effect on ROA.

Analisis Pengaruh Kelengkapan Produk, Harga dan Lokasi Terhadap Keputusan Konsumen Berbelanja di Toko New Agung Alat Tulis dan Kantor di Makassar Kapriani Kapriani; Kurniaty Kurniaty
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The purpose of this study is to determine the significance of the effect of product completeness, price, and location of consumer decisions to shop at the New Agung Stationery Store and Office in Makassar, either partially or simultaneously. Data collection was carried out by interview and questionnaire, the data collected were primary and secondary data. This study uses the incidental sampling method with a sample size of 98 respondents. The results showed that based on multiple linear regression analysis showed that the variable product completeness (X1), price (X2) and location (X3) had a positive influence on customer decisions. Based on the calculation of the correlation coefficient test (R), the R value of 0.613 indicates a strong relationship. The coefficient of determination (R2) for the customer's decision to save funds is explained by the price of the product and location of 37.6%. Based on the results of the t test shows that the variable product completeness (X1), price (X2), and location (X3) have a significant effect on consumer decisions to shop at New Agung Stationery Store and Office in Makassar. The most dominant factor influencing consumer purchasing decisions is product completeness. The F test shows that the variable product completeness, price, and location simultaneously has a significant effect on consumer decisions to shop at the New Agung Stationery Store and Office in Makassar. Thus the hypothesis proposed in this study is accepted.

Independensi Auditor dan Pengaruhnya Terhadap Kualitas Hasil Audit : ( Studi Pada Auditor Inspektorat Kota Gorontalo) Mahfiza Mahfiza
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of auditor independence on the quality of audit results at the inspectorate of Gorontalo city. The method used in this research is descriptive quantitative with a survey approach. The population in this study were 40 auditors at the Inspectorate of Gorontalo City. The results of the research prove that auditor independence has an effect on the quality of the audit results, where in producing the quality of the audit results, it is necessary to increase its independence by maintaining its opinion without being influenced by other parties and having adequate expertise.

Implementasi Pengendalian Persediaan dan Dampaknya terhadap Tata Kelola Persediaan Barang Dagangan Bakri Bakri
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine and analyze how much influence the Inventory Internal Control System Against the Fairness of the Management of Merchandise Inventory at PT. Magnificent Columbus Bumi Sulawesi Gorontalo Branch. In this study the authors chose the type of quantitative research, using survey methods, and using questionnaires as a primary data collection tool and using the path analysis method as a data analysis method. The results showed that the internal control system of supply (X) simultaneously had a positive and significant effect on the fairness of managing merchandise inventory (Y) at PT. Columbus Magnificent Bumi Sulawesi Gorontalo Branch of 0.694 or 69.4%. there are 0.693 or 69.3% which is influenced by external variables that are not examined, storage and physical supervision (X1) of 0.354 or 35.4%, Inventory accounting (X2) of 0.227 or 22.7%, Costing system ( X3) as much as 0.362 or 36.2% which has a partial effect on the fairness of managing merchandise inventory (Y). and there are other variables

Manajemen Risiko dan Mitigasinya (Studi Pada Badan Amil Zakat Nasional Provinsi Gorontalo) Muhibbuddin Muhibbuddin
Al-Buhuts Vol. 16 No. 2 (2020): 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.v16i2.1850

This research was conducted with a view to the importance of implementation of risk management at the Agency which manages the zakat. Management of zakat is not far from the possibility of the occurrence of the risks that can lead to suboptimal management of zakat on the Agency management of zakat. This research was conducted in the BAZNAS in Gorontalo province. The purpose of this study is to (1) identify the risk management of zakat and its impact on BAZNAS in Gorontalo province, (2) to formulate the necessary efforts for mitigation of risk in BAZNAS in Gorontalo province. The method used a descriptive qualitative, this research uses a risk management process 5 of ISO 31000: 2009, namely communication and consultation, risk assessment (risk identification, risk analysis, risk evaluation), risk treatment, and monitoring and review. In this study a total of risk indentified by as much as 66 risks, risks are divided into 15 categories in risk group 4 types of risk. Those risks are firstly, reputation and risk losing muzakki is 9 risks, Second, the risk of channeling risk are 14. Third, the operational risk by as much as 41 risks, and fourth, transfer risk among countries is 2 risks. Each level of risk identified divided into 4 area, those are Very High, High, Medium and Low. On the territory of Very High risk indetified was only one, then for the high risk there are 18, while there are 39 risks in territory of Medium risk and territory of Low risk was 8 risk. For mitigation is recommended to divide the risk on Very High area, avoiding the risk of High area, reduce the risk in the Medium area, and accept the risk in the Low area.

Page 1 of 2 | Total Record : 12

1 2

Filter by Year

2020 2020

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

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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