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[Perusahaan Sektor Telekomunikasi Bangkrut? Analisis dan Evaluasi Model ]]>
<![CDATA[Ariawan Ariawan]]>;
<![CDATA[Eka Zahra Solikahan]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.1836
<![CDATA[This study aims to reveal whether the telecommunication sector company is bankrupt by using the Altman Z-Score, Zmijewski and Springate models and to measure which model provides a good level of accuracy in predicting bankruptcy. Using quantitative methods with a quantitative descriptive approach. The research data was taken from the financial statements of 5 companies in the telecommunications sector for the period 2013-2017. The results showed that the telecommunications sector companies have the potential to go bankrupt based on the measurement results of the Altman Z-Score, Zmijewski and Springate models. The best model used in predicting bankruptcy is the Zmijewski compared to the Altman Z-Score and Springate.]]>
<![CDATA[Competitiveness and Performance Analysis of Indonesian Crude Palm Oil (CPO) Exports Against Malaysia in International Trade: A Case on European Markets (Netherlands and Spain) ]]>
<![CDATA[Ainiyah Ibrahim]]>;
<![CDATA[Sri Muljaningsih]]>;
<![CDATA[Kiki Asmara]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2136
<![CDATA[Competition and competitiveness between Indonesia and Malaysia is always interesting to study, especially in the economic field. This study aimed to analyze and find out the difference competitiveness and performance of Indonesian Crude Palm Oil (CPO) against Malaysia in the Netherlands and Spain. This study used quantitative method. The data were gathered from the total export value and the export value of CPO from 2010-2019 which were obtained from the International Trade Statistics (ITC) with the HS code 151110. The analysis technique used the Revealed Comparative Advantage (RCA) method, Constant Market share (CMS) and using the Man-Whitney statistical test. The results showed that the average RCA value for Indonesia shows a higher value than Malaysia (47,005> 37,152), while in Spain, the average RCA index value for Indonesia is below Malaysia (68,291 <91,1458). The effect of standard growth and commodity effects on Indonesia's CPO export performance is lower than Malaysia. On the market distribution effect and the competitiveness effect in the Netherlands, Indonesia is still lower than Malaysia. while in Spain, Indonesia is higher than Malaysia. The Man-Whitney test results show that it fails to reject H0, which means that there is no significant difference between the competitiveness and performance of Indonesian CPO against Malaysia in the Netherlands and Spain.]]>
<![CDATA[Index Kepuasan Pelanggan Anggota KSPPS Muamalah Berkah Sejahtera Perspektif Maqashid Al-Syari’ah ]]>
<![CDATA[Mustofa Mustofa]]>;
<![CDATA[Afiyatul Mahfudloh Faiz]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2139
<![CDATA[This study aims to answer the question of how big is the customer satisfaction index on service quality at KPPS Muamalah Berkah Sejahtera in the perspective of Maqashid al-Syariah. The method used in this research is descriptive quantitative, the sample used is 60 people using simple random sampling technique, data collection using questionnaires and literature, while the analytical test used is the Customer Satisfaction Index (CSI) test. The results of this study indicate that the level of customer satisfaction of KKSP Muamalah Berkah members shows a satisfaction level of 87.28%, this value is in the very satisfied category. The satisfaction level of the members of the Muamalah Berkah Sejahtera KSPPS when viewed from each principle of maqasid al-Syariah gets very satisfied with the value of the CSI calculation results at a percentage level in the range of 80-100%. Of the five principles of maqasid al-Sharia, the highest value is hifdzu al-Din with a CSI value of 90.29%. Based on the results of this study, it is recommended that KSPPS Muamalah Berkah Sejahtera maintain the attributes that have been used so far and always evaluate and innovate in serving customers so that customers always feel comfortable and satisfied with their services.]]>
<![CDATA[Memotret Perlakuan Akuntansi Zakat Sebagai Wujud Akuntabilitas Badan Amil Zakat Nasional (BAZNAS) Gorontalo ]]>
<![CDATA[Marina Paramitha Sari Piola]]>;
<![CDATA[Melinda Ibrahim]]>;
<![CDATA[Rahmatia Rahmatia]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2154
<![CDATA[This study aims to capture the accounting treatment of zakat based on PSAK 109 at Province, City, and Regency Indonesia’s National Zakat Agency (BAZNAS) in Gorontalo. A qualitative approach with comparative study is designed to explore the holistic reality. The results showed that the National Zakat Agency of Gorontalo Province and Gorontalo City have already referred to the PSAK 109 in their recognition, measurement, and disclosure. Meanwhile, their non-compliance has been found in their presentation and reporting. Meanwhile, the Baznas of Gorontalo Regency and Bone-Bolango Regency have standardized their accountability by still implementing the internal standards regulated by Baznas The lack of skillful human resources has affected the performance of Baznas in the implementation of the PSAK 109. However, BAZNAS has admitted its unstandardized reporting, but claimed it to be still under the regulation format based on the regulation of Indonesia’s National Zakat Agency Number 14 of 2014.]]>
<![CDATA[Pengaruh Return on Equity, Debt to Equity Ratio, Net Profit Margin, Inflasi dan Kurs Terhadap Harga Saham Perusahaan Food and Beverage ]]>
<![CDATA[Marcelina Virdola Agape Zebua]]>;
<![CDATA[Niniek Imaningsih]]>;
<![CDATA[Riko Setya Wijaya]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2160
<![CDATA[This study was conducted to determine the effect of several financial ratios including Return on Equity (ROE), Debt to Equity Ratio (DER), Net Profit Margin (NPM) and macroeconomic indicators including inflation and exchange rates on stock prices of food and beverage companies in the first to fourth quarters of 2017 until 2019. The sample of this study was determined by using purposive sampling technique, in order to obtain PT Delta Djakarta Tbk, PT Indofood Sukses Makmur Tbk, PT Multi Bintang Indonesia Tbk, PT Nippon Indosari Corpindo Tbk and PT. Siantar Top Tbk as research samples from 15 companies listed on the IDX and become the research population. From the data collected, multiple linear regression analysis was carried out using the IBM SPSS Statistics 26 software. From the test results, it was found that there was an effect of debt to equity ratio and net profit margin on stock prices of food and beverage companies, while there was no effect of return on equity, inflation and exchange rates. on stock prices of food and beverage companies.]]>
<![CDATA[Pengembangan Seni Karawo dalam Meningkatkan Perekonomian Masyarakat Gorontalo ]]>
<![CDATA[Maryuni Maryuni]]>;
<![CDATA[Kasim Yahiji]]>;
<![CDATA[Sri Dewi Yusuf]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2219
<![CDATA[This article aims to elaborate the existence of karawo art development in improving the economy of the people of Gorontalo. The method used is a qualitative approach used by researchers because the data that has been collected both through observation and interviews are then described in words by first analyzing sharply the data that has been collected. The results showed that the art of karawo was considered very good so that it could improve the economy of the people of Gorontalo. Apart from being in demand by foreign and domestic tourists. Likewise, the local community shows a very good interest, they use the karawo at official (formal) events be it seminars or scientific activities, as well as at other events such as weddings, and are even used as work clothes by employees and ASN in several offices at each. Thursday. This is supported by the local government's policy of requiring ASN in the local government environment as well as promoting it through cooperation with various parties including travel agencies, as well as tourism service providers (tour guides), promotion can also be done through social media.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Driver Go-Ride pada Masa Pandemi Covid-19 di Gorontalo ]]>
<![CDATA[Usman Usman]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2234
<![CDATA[Online transportation is a means of transportation based on a particular application, where consumers order transportation through the application system on a smartphone which makes it very easy for users. This study aims to examine and analyze the effect of incentives on Go-Ride drivers, the effect of input from service transactions on Go-Ride drivers and to see the effect of flextime on drivers on Go-Ride in Gorontalo. The research method used is quantitative research methods. The research subjects in this study were Go-Ride drivers who were active in Gorontalo. The sample in this study was determined based on incidental sampling. The data analysis technique used by researchers is multiple regression analysis with partial hypothesis testing, namely the t test and the coefficient of determination (Adjusted R Square). The results showed that incentives have a positive effect on driver's income on Go-Ride in Gorontalo, the number of service transactions that affect driver's income on Go-Ride in Gorontalo and Flextime have a positive effect on drivers on Go-Ride in Gorontalo. The acquisition of a determinant value (Adjusted R Square) of 65.3% for Go-Ride drivers in Gorontalo. While the rest amounted to 34.7%. By other variables not included in this study]]>
<![CDATA[Efektivitas Fungsi Inspektorat dalam Pengawasan Keuangan Daerah di Kota Gorontalo ]]>
<![CDATA[Yulianty Ibrahim]]>;
<![CDATA[Andi Mardiana]]>;
<![CDATA[Syawaluddin Syawaluddin]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2236
<![CDATA[The local government is the executive that is entrust with the management of regional finances, which financial management must be transparent, easy to understand by the community, can be accept by the community as executor or manager and must be undergone an audit. In the accordance of these issues, we need a supervision that is carry out both external and internal supervision. A supervisor should be an institution or person from an organizational unit other than the audited organizational unit, while internal supervision is carry out by an institution or a person within the audited organizational unit carries out external supervision. Supervision is an activity to obtain certainty whether the implementation of work or activities has been carry out in accordance with the original plan. Monitoring activities are comparing existing conditions with what should have happened. The supervision of the inspectorate of Gorontalo City has the function of reviewing the financial reports of local governments as well as to help agencies to carry out their duties better. In order for this supervision to run smoothly in accordance with the stated objectives, it is necessary to have the role of technical and functional institutions related to supervisory duties both in the region and at the central effectively. If irregularities or obstacles are found, it is hoped that they can be controlled immediately, and corrective action can be taken immediately. Through this corrective action, it is hoped that the implementation of the activities concerned can still achieve its objectives maximally to improve the work unit's performance.]]>
<![CDATA[Penerapan Akuntansi Manajemen Lingkungan Pada Rumah Makan Studi Kasus di Kota Gorontalo ]]>
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Tri Herlina Nani]]>;
<![CDATA[Dharmawaty S.Makur]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2237
<![CDATA[The existence of environmental management accounting in the organization aims to provide information on financial and non-financial aspects of the company's environmental performance. This study aims to determine the understanding of restaurant actors who have the mandatory status of implementing Environmental Management Efforts and Environmental Monitoring Efforts) on a regular basis. The research method used is a qualitative method (post positivism) which is expected to be able to express answers to a field phenomenon inductively. Data were collected based on triangulation with data analysis using the concept of Miles and Huberman (1994). The results of this study indicate that restaurant business actors' understanding of environmental management accounting information has an impact on financial reporting, especially environmental costs.]]>
<![CDATA[Analisis Struktur Ekonomi dan Identifikasi Sektor Unggulan Kabupaten Tuban ]]>
<![CDATA[Krisna Dwi Andayani]]>;
<![CDATA[Sri Muljaningsih]]>;
<![CDATA[Kiki Asmara]]>
<![CDATA[ Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v17i1.2238
<![CDATA[This Research aims to find out the sector changes that drive economic growth in East Java, changes in the same sector in East Java, relatively faster sector changes than other sectors in Tuban district, changes in the base sector in Tuban district, and changes in the type of areas in Tuban district. With Location Quotient Analysis method, Shift Share, and Klassen Typology. The results of the analysis of shift share PR 2015-2019 showed there are changes in sectors that drive economic growth in East Java, the results of the analysis of PS 2015 -2019 also showed changes in the same sector in East Java, the results of DS analysis showed a relatively faster change in the sector than other sectors in Tuban district. The results of the Location Quotient analysis show that there was a change in the base sector in Tuban Regency from 2015 to 2019 from 5 sectors to 6 base sectors with an enhancer sector namely the information and communication sector. Changes did not occur in the type of district tuban from 2015 - 2019 remains included in the quadrant to IV]]>
