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[PEMBERDAYAAN POTENSI MASYARAKAT PENERIMA BANTUAN ZAKAT PRODUKTIF DALAM UPAYA OPTIMALISASI PENDAPATAN USAHA DI KOTA GORONTALO ]]>
<![CDATA[HM, Muhdar.]]>;
<![CDATA[Muhajir Kadim , Immawan]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.2660
<![CDATA[The aim of this research is to describe the potential of productive zakat recipient communities in their efforts to develop their businesses; designing an effective empowerment model for productive zakat recipients; and redesigning effective efforts to optimize business revenues through training models. The methods used are observation, interviews, FGD, and empowerment. The research results show that productive zakat recipients have enormous potential to develop their businesses. The potential empowerment model for productive zakat recipients is grouped into two stages. (1) providing business capital in the form of goods worth Rp. 3,000,000 (three million rupiahs). (2) providing additional business capital in the form of goods worth Rp. 2,000,000 (two million rupiahs), in this second stage it will be given to people (mustahik) whose businesses are experiencing growth, while businesses that are not experiencing development will not receive the second stage of capital assistance. (3) Urgent empowerment efforts to optimize the income of businesses receiving productive zakat assistance are to carry out coaching and training patterns, as well as ongoing mentoring]]>
<![CDATA[Analisis Kinerja Keuangan Perbankan Syariah Sebelum dan Sesudah Merger di Indonesia ]]>
<![CDATA[Muchran, Muchriana]]>;
<![CDATA[Kirana, Anggi]]>;
<![CDATA[Nasrullah , Nasrullah]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3531
<![CDATA[Abstract This study aims to examine the differences in the financial performance of Bank Syariah Indonesia (BSI) before and after the merger. This research uses a type of quantitative research with a descriptive approach. The analytical method used in this study is descriptive analysis test, hypothesis testing with the Paired Sample T-test and the Wilcoxon test. The results of this study indicate that Return On Assets (ROA) does not indicate any difference between before and after the merger. Return On Equity (ROE) does not show any difference between before and after the merger. Total Asset Turn Over (TATO) does not show any difference between before and after the merger. Net Profit Margin (NPM) shows the difference between before and after the merger. The Financial Leverage Multiplier (FLM) does not show any difference between before and after the merger]]>
<![CDATA[Analisis Penerapan Akuntansi Pertanggungjawaban dalam Pengelolaan Dana Hibah di Lembaga Kesejahteraan Sosial Ummu Syahidah Gorontalo ]]>
<![CDATA[Abdullah, Yulianti]]>;
<![CDATA[Nilawaty Yusuf]]>;
<![CDATA[Ronald S. Badu]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3547
<![CDATA[This study aimed to assess the extent to which accountability accounting is applied in the management of grant funds at the Ummu Syahidah Social Welfare Institution. The research method employed was descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies techniques. The Result of the study revealed that the implementation of responsibility accounting in the management of grant funds at the Ummu Syahidah Social Welfare Institution adhered to the requirements for responbility accounting and the interpretation of Financial Accounting Standars (ISAK 35), particularly in terms of organizational structure, planning/budgeting,implementation/control which were found to be properly implemented. However, the institution has yet to carry out cost classification/acoount code preparation and presentation of financial reports. Therefore, it is recommended that the institutions optimize the fulfilment of grant management requirements to establish trust among all paties]]>
<![CDATA[Pengaruh Moralitas Individu dan Internal Control terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Desa ]]>
<![CDATA[Achawati, Sitti]]>;
<![CDATA[Usman , Usman]]>;
<![CDATA[Taruh, Victorson]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3567
<![CDATA[The purpose of this study was to determine individual morality and internal control on fraud prevention in village fund Management in Kabila Bone District, Bone Bolango Regency. The research methodology used in this research is quantitative method with data collection techniques using questionnaire surveys and observations. The number of respondents in this study were 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of General Affairs and Planning, Head of Welfare and Services, Head of Hamlet and Chairman of the Village Consultative Body throughout Kabila Bone District. The tools used in this study used multiple linear regression analysis. Based on the results of this study, it is known that individual morality has a significant effect on preventing fraud in the management of village funds in Kabila Bone District and internal control has a significant positive effect on preventing fraud in the management of village funds in Kabila Bone District.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA (Studi Kasus Kecamatan Kabila Bone Kabupaten Bone Bolango) ]]>
<![CDATA[Ni Ketut Raka]]>;
<![CDATA[Noholo, Sahmin]]>;
<![CDATA[Pakaya, Lukman]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3572
<![CDATA[The aim of this study is to determine the effect of original local government revenue and village fund allocation on village expenditure in Kabila Bone Sub-District, Bone Bolango Regency. This research implements a quantitative method with data collection techniques using secondary data on village financial statements. There are 36 samples used in this study from nine villages in Kabila Bone Sub-District, Bone Bolango Regency. In addition, this study used multiple linear regression for its analysis. The result shows that the original local government revenue positively and significantly affects village expenditure in Kabila Bone Sub-District. Besides, the village fund allocation also positively and significantly affects village expenditure in Kabila Bone Sub-district. Based on the two simultaneous variables, which are original local government revenue and village fund allocation, it concludes that those variables positively and significantly affect village expenditure.]]>
<![CDATA[Analisis Studi Kelayakan Bisnis Badan Usaha Milik Desa Di Ombulodata: ]]>
<![CDATA[Sukma]]>;
<![CDATA[Bokiu, Zulkifli]]>;
<![CDATA[Taruh, Victorson]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3573
<![CDATA[The purpose of this study was to determine the feasibility of establishing a business selling and buying dry shelled corn and selling agricultural needs. This type of research is a descriptive quantitative method with data collection techniques using primary data and secondary data using observation and interview methods. The data analysis technique used in analyzing the data in this study is non-financial in terms of marketing in terms of marketing mix strategy including product, price, distribution, and promotion. Whereas in the financial or financial aspects, data analysis techniques will be used in the form of calculations using the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI) methods. Based on the analysis of the marketing and financial aspects of the buying and selling of corn and the business of selling agricultural needs, the optimistic, moderate and pessimistic versions are feasible to run]]>
<![CDATA[ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA AYULA TILANGO KECAMATAN BULANGO SELATAN ]]>
<![CDATA[Mattoasi Mattoasi]]>;
<![CDATA[Nurharyati Panigoro]]>;
<![CDATA[Madjid, Suryadi]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3610
<![CDATA[Study This aim For know How management allocation of village funds contained in the village Come on Tilango based on applicable regulations _ Good regulation from center nor regulation from area . Study This use method qualitative with approach descriptive with use primary data sources obtained in a manner direct from observation and interview as well as outcome data documentation. The research results show that Village Come on Tilango Subdistrict South Bulango deep management finance village specifically management Allocation of Village Funds Already in accordance with what is stated in Regulation of the Minister of Home Affairs Number 20 of 2018 consisting from planning , implementation , administration , reporting , and accountability . As well as the government village Come on Tilango in implementation realization budget village fund allocation Already in accordance with Regulation Regent of Bone Bolango Number 60 of 2022 with prioritize implementation once priority .]]>
<![CDATA[Analisis Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Pertumbuhan Ekonomi Kabupaten Pamekasan ]]>
<![CDATA[Dewi, Irma Sulistia]]>;
<![CDATA[Huda, Syamsul]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3766
<![CDATA[This study aims to determine and analyze the effect of Regional Original Income, General Allocation Funds, and Special Allocation Funds on the Economic Growth of Pamekasan Regency. The secondary data used was obtained from BPS Pamekasan Regency from 2008 to 2021. The analysis used was multiple linear regression analysis using the BLUE Classical Assumption test with multiple linear analysis tests using the SPSS program. The results of the study show that there is an influence of regional original income and general allocation funds on economic growth, while special allocation funds have no effect on economic growth.]]>
<![CDATA[Pengaruh Pemberian Kompensasi Terhadap Prestasi Karyawan: (Studi pada PT Telekomunikasi Indonesia.Tbk. Cabang Langkat) ]]>
<![CDATA[Safina, Wan Dian]]>;
<![CDATA[Wirananda, Henny Andriyani]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3779
<![CDATA[Competence of human resources in this study through communication and group collaboration factors that affect the effectiveness of employees at PT. Telkom Indonesia Regional I Sumatra. The data analysis technique used is descriptive and quantitative analysis. The results showed that the Communication and Group Cooperation which had an influence on Employee Work Effectiveness by 77.0% were categorized as very strong. So it can be denied that in measuring the competence of human resources through communication and group factors has a positive and significant influence in supporting the work strength of employees in the company.]]>
<![CDATA[Determinan Adopsi Sistem Informasi Akuntansi pada UMKM Kota Medan ]]>
<![CDATA[Wati, Nia]]>;
<![CDATA[Silalahi, Alistraja Dison]]>;
<![CDATA[Pratania Putri, Arie]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3797
<![CDATA[This study aims to provide empirical evidence regarding the factors that influence the use of an accounting information system (AIS) in MSMEs in Medan City. This study uses primary data obtained from a questionnaire survey. The type of research used is quantitative, namely analyzing the relationship between one variable and another. The population in this study are several MSME actors who are directly involved in using the accounting information system. The sample used was 66 SMEs. The data analysis used is multiple linear regression. Using the Windows SPSS program version 20 to process all data obtained. The results of this study indicate that the variables of personal technical ability, education and training programs and user involvement have a significant influence on the use of accounting information systems because they are to add insight, knowledge, provide facilities in the form of a reliable system and make it easier for MSME actors to use accounting information systems]]>
