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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
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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 32 Documents
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Search results for , issue "Vol. 18 No. 2 (2022): Al-Buhuts" : 32 Documents clear
Pengaruh Pengelolaan dan Penggunaan Dana Desa terhadap Kesejahteraan Masyarakat Desa Bandar Labuhan Wan Dian Safina; Ade Novita Sari
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2394

Abstract

This study aims to determine whether there is an influence of the management and use of village funds on community welfare, in the village of Bandar Labuhan, Kec. Tanjung Morawa, Deli Serdang Regency. The research method used in this research is a quantitative method with a descriptive approach. The population in this study is the community in Bandar Labuhan Village, Kec. Tanjung Morawa Deli Serdang Regency as many as 1899 heads of families with a sample of 94 households. The instrument used was a questionnaire, with data analysis techniques using correlation coefficient analysis. Based on the results of partial hypothesis testing (t-test), it is known that the t variable X1 is 2.122 greater than t table 1.661 (2.122> 1.661), X2 is 7.147 greater than t table 1.661 (7.147> 1.661) so it can be concluded that management and the use of Village Funds has a significant effect on the Welfare of the Bandar Labuhan Village Community.
Pengaruh Suku Bunga dan Nilai Tukar Rupiah Terhadap Pertumbuhan Ekonomi dan Nilai Ekspor di Indonesia Sri Wigati; Abdul Wahid
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2522

Abstract

International trade is a tool in increasing the country's economic growth. This research intends to conduct an analysis of the open rate and the exchange rate on Indonesia's economic growth. An analysis was also conducted on the impact of interest rates, exchange rates and economic growth on the value of Indonesia's exports. Efforts to obtain scientific results require the use of scientific methods where in this research path analysis is used by utilizing the SPSS program. The results obtained are interest rates and exchange rates have a direct impact in the form of a negative impact on Indonesia's economic growth. The impact of interest rates is not significant but positive. while Indonesia's economic growth has a positive and significant impact on exports. Economic growth also mediates the effect of interest rates and exchange rates on the value of Indonesia's exports.
Pengaruh Pelatihan dan Pengembangan SDM Terhadap Kinerja Karyawan Bank Syariah Indonesia Kc. Bandar Lampung Kedaton Hasrun Afandi UmpuSinga; Atika Riasari; Dwi Hana Ria Qoyum
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2537

Abstract

Training and development has an important role to improve employee performance and improve quality human resources. The purpose of the study was to determine the effect of simultaneous and partial HR training and development on the performance of Indonesian Islamic bank kc employees. Bandar Lampung, Kedaton. This type of research used a quantitative approach to determine the effect of the independent variable, namely training (X1) and development (X2) on the dependent variable, namely employee performance (Y). The sample used is the employees of sharia indonesia kc. Bandar Lampung Kedaton with a total of 31 employees. The sampling technique used was a purposive sample and a questionnaire which was used as primary data. The method used to collect respondent data is a questionnaire with a Likert scale. Data analysis used multiple linear regression analysis which was processed with SPSS 20. The results of this study based on data analysis of hypothesis testing that was carried out partially, the training variable (X1) had no effect and the development variable (X2) had an effect. Simultaneously, training variables (X1) and development (X2) affect employee performance.
Kebijakan Strategis Dalam Mengoptimalisasi Pendapatan Pajak Hotel dan Restoran Hasanuddin Hasanuddin; Muhammad Anas; Mulyana Machmud
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2589

Abstract

The purpose of this study is to formulate a strategic policy for hotel and restaurant tax revenues in Soppeng Regency, using an Internal Factor Evaluation (IFE) matrix and an External Factor Evaluation (EFE) matrix with a SWOT analysis approach. This type of research is a survey method and a descriptive approach with sampling based on proportional random sampling technique with a total sample of 16 hotels and 100 restaurants. Collecting data through field research, direct observation at the research site with the aim of obtaining primary data in the form of questionnaire data and important information as additional data accuracy. The results of the study indicate that the promotion and optimization of the management of tourist objects in encouraging an increase in domestic and foreign tourist visits, improvement of urban structure and road infrastructure development, application of information technology-based tax payment systems integrated with banking, increased participation of taxpayers in socialization of utilization taxes and the importance of paying taxes, improvement of the taxpayer database based on the classification of business fields
Prediksi Financial Distress Dengan Menggunakan Bankruptcy Prediction Model Eka Zahra Solikahan; Nurhayati Olii
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2640

Abstract

This study aims to determine financial distress by using the Bankruptcy Prediction Model Altman Z-Score and to validate the Altman Z-Score variable in the telecommunications sub-sector listed on the Indonesia Stock Exchange. A quantitative approach with bankruptcy prediction model Altman Z-score and correlation analysis using Eviews is used in this study. The results show that during the 2015-2019 observation period, the telecommunications sub-sector companies as a whole experienced financial distress, but in 2017 the category was healthy. In addition, the results of the research based on the telecommunication sub-sector companies obtained were Telekomunikasi Indonesia Tbk (TLKM) in healthy condition, Bakrie Telecom Tbk (BTEL) and Smartfren Telecom Tbk (FREN) in financial distress, XL Axiata Tbk (EXCL) and Indosat Tbk (ISAT), gray area condition. The results of the correlation ratio of the Altman Z-Score variable obtained the strongest correlation, namely the ratio variable X2, X3 and X5, the ratio variable X1, the category is quite strong and the one that gives the smallest contribution is X4 with the low category. The results of this study are expected to contribute to knowledge about the potential for financial distress with the bankruptcy prediction model in order to minimize the risk of bankruptcy,
indonesia Pengaruh Penanaman Modal Dalam Negeri (PMDN) dan Penanaman Modal Asing (PMA) Terhadap Peningkatan Produk Domestik Bruto di Indonesia Nidya Lestari; Maya Panorama
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2747

Abstract

The purpose of this study is to analyze the effect of investment on the increase in gross domestic product. This research is quantitative research based on secondary data sourced from the Central Statistics Agency and the Investment Coordinating Board. Data analysis used multiple linear regression. The results show that domestic investment and foreign investment basically increase gross domestic product, in this study domestic investment has a significant effect on gross domestic product, Similarly, foreign investment affects gross domestic product.
indonesia Dedi Saputra; Maya Panorama; Rinol Sumantri
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2749

Abstract

 This study was conducted to determine the effect of zakat, infaq, alms (ZIS) and unemployment on economic growth in Indonesia for the period 2012-2021. The type of research used in this research is quantitative research, secondary data taken from access to reports published by the Central Statistics Agency and the National Amil Zakat Agency. By using the method of multiple linear regression analysis processed with the help of eviws 8.0. The results showed that zakat, infaq and alms funds had a positive effect on economic growth while unemployment had no significant effect on economic growth. ZIS funds are able to increase economic growth, indicating that the more effective and efficient the management of ZIS funds at the National Amil Zakat Agency for 2012-2021.
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2894

Abstract

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
Analisis Penerapan PSAK 109 tentang Akuntansi Zakat Infak Sedekah pada Badan Amil Zakat Nasional Kota Taskmalaya Iwan Setiawan; Romzi Fadhli Robbi; Ahmad Mudzakir
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2895

Abstract

This study aims to find out and analyze related to the development of zakat funds, infaq/alms at the Tasikmalaya City National Amil Zakat Agency, the application of zakat accounting, infaq/alms at the Tasikmalaya National Amil Zakat Agency, and the suitability of zakat, infaq/alms accounting at the Amil Agency Tasikmalaya City National Zakat in accordance with PSAK 109. This study used a descriptive research method with a qualitative approach with data collection techniques used by interviewing the head of the finance department and documentation of documents relevant to this research such as zakat, infaq/alms financial reports. The place used as research is the Tasikmalaya City National Amil Zakat Agency, as well as the object of research focusing on zakat accounting, infaq/alms at the Tasikmalaya City National Amil Zakat Agency. The results of the study revealed that the development of zakat, infaq/alms funds for the Tasikmalaya City National Amil Zakat Agency has continued to increase from year to year, only in 2020 and 2021 it has decreased due to the pandemic in Indonesia, then the Tasikmalaya City National Amil Zakat Agency made proof of acceptance, evidence of distribution, bank books, as well as cash receipts and cash disbursements as the basis for accounting records, as well as making financial reports in the five report components, then the conformity of zakat, infaq/alms accounting at the Tasikmalaya National Amil Zakat Agency in accordance with PSAK 109 in principle has implemented PSAK 109 both recognition and measurement, as well as presentation and disclosure.
ANALISIS FAKTOR DETERMINASI MINAT BERWIRAUSAHA MAHASISWA Nurfatwa Andriani Yasin; Afriyani Afriyani; Syahribulan Syahribulan
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.2909

Abstract

This study aims to analyze the effect of income expectations on students' interest in entrepreneurship through entrepreneurship education, and analyze the influence of the family environment on students' interest in entrepreneurship through entrepreneurship education. The data analysis method used is path analysis using Partial Least Square (PLS). The object of research is 250 students of STIE Tri Dharma Nusantara majoring in management at the final level. The results showed that income expectations had a positive and significant effect on interest in entrepreneurship through entrepreneurship education, and the family environment had a positive and significant effect on interest in entrepreneurship through entrepreneurship education.

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