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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 41 Documents
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Search results for , issue "Vol. 19 No. 2 (2023): Al- Buhuts" : 41 Documents clear
Analisis Determinan Penggunaan Informasi Akuntansi pada UMKM Kabupaten Deli Serdang Ndruru, Elvin Susanti; Fauzi, Indra
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3812

Abstract

The purpose of this study was to analyze and determine the influence of the determinants of the use of accounting information on SMEs in Deli Serdang Regency. This research is a quantitative research with a causal associative approach. The research studied is the scale of the business, the age of the company, accounting training and the use of accounting information. The population in this study are MSME businesses in the culinary field that are registered at the small and medium business cooperative office in the district. Deli Serdang in Kec. Tanjung Morawa and STM Hilir with a total population of 255 MSMEs. The sampling technique used non-probability sampling with purposive sampling of 68 samples. Data were analyzed using multiple regression analysis. The results of this study indicate that business scale, business age and accounting training have a positive and significant effect on the use of accounting information. Simultaneous test results show that business scale, business age and accounting training simultaneously affect the use of accounting information.
Analisis Akuntabilitas Pengelolaan Dana Punia di Pura Tirta Bhuana Sari, Gorontalo Kadek Ria Sudiantari; Ronald S. Badu
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3855

Abstract

This study aims to find out: the process of managing punia funds at Thirta Bhuana Sarri Temple and also the form of accountability for managing punia funds, in this study researchers were directly involved in the research process. The research method used is a qualitative method with the theory of tri hita karana and also with the teachings of tattwam asi. Data obtained through interviews, observation, and documentation. The results of the study show that the process of managing punia funds is carried out according to the agreement of the people at Thirta Bhuana Sari Temple and also the four elements of accountability that are implemented, namely: accountability, transparency, responsiveness and control. The four elements of accountability have been carried out in a simple way for a long time. The element of accountability in the management of the punia fund concerns all people because the punia fund is a religious contribution given by the people in taluditi so that it can create a sense of mutual trust between the administrators and also the people at the Thirta Bhuana Sari Temple
Analisis Determinan Kebijakan Dividen pada Perusahaan Food And Drink yang Terdaftar di Bursa Efek Indonesia Saroh, Lismai; Sriwardany, Sriwardany
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3863

Abstract

This research aims to determine the influence of return on assets (ROA), current ratio (CR), company size, and leverage on dividend policy in food and drink companies listed on the Indonesia Stock Exchange in 2019-2022. The type of research in this research is quantitative. The population of this research is food and drink companies listed on the Indonesia Stock Exchange in 2019-2022, namely 60 companies. The sampling method uses a purposive sampling technique based on criteria, the number of samples used is 36 companies. The data analysis method uses multiple linear regression. Firstly, for Return On Assets (ROA), the tcount value is 2,210 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, secondly, for the Current Ratio, the tcount value is 1,587 < ttable (1.6955) ( n-k=36-5=31), then there is no significant influence on the growth of Dividend Policy. Third, on Leverage, the t-count value is 1.776 > ttable (1.6955) (n-k=36-5=31), so it has a significant influence on the growth of Dividend Policy, fourth. for Company Size, the tcount value is 1.869 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, and finally the influence of each variable simultaneously can be seen that the Fcount value (2.721) > Ftable (2.68) with a significance level of 0.002 < 0.05. So this shows that H4 is accepted as Return On Assets, Current Ratio, Leverage and Company Size, have a significant effect on Dividend Policy
PENENTUAN SEKTOR EKONOMI UNGGULAN DENGAN ANALISIS OVERLAY DI KABUPATEN TRENGGALEK DAN KABUPATEN PACITAN Widodo, Anggraini Ananda; Marseto, Marseto
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3876

Abstract

The purpose of this research is to identify leading sectors, understand the characteristics of economic sectors, understand the grouping of economic sectors and understand the role of economic sectors in regional economic recovery and increasing economic growth. The research method used in this study uses quantitative analysis using the LQ, MRP and Klassen Typology analysis methods, followed by overlay analysis to reach conclusions. According to the results of the calculation of Trenggalek and Pacitan Regencies, 9 sectors and 8 sectors of the LQ calculation base, 10 sectors and 7 sectors are superior to the acquisition of MRP calculations, 5 sectors and 5 sectors are included in quadrant I of the Klassen Typology acquisition. Based on these results, Trenggalek Regency has a real estate sector, education services, and health services while Pacitan Regency has a construction and other services sector which is one of the sectors that achieved positive results in the three research methods. Therefore, according to the overlay analysis, it is a leading economic sector that can be used to drive the economy due to the covid pandemic.
PENGARUH JUMLAH PENDUDUK, TINGKAT PENDIDIKAN DAN TINGKAT KESEMPATAN KERJA TERHADAP KEMISKINAN DI KABUPATEN JOMBANG (Studi Kasus Pada Masyarakat di Kecamatan BandarKedungmulyo): Studi pada Masyarakat di Kecamatan Bandar Kedungmulyo Sundari, Eva Titi; Marseto, Marseto
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3882

Abstract

This study aims to determine the effect of population, education level and employment opportunity on poverty in Bandarkedungmulyo District, Jombang Regency. The data in this study were obtained through distributing questionnaires and the data obtained was processed using quantitative methods. Questionnaires were distributed via Google form containing 20 statements, where each variable was represented by 5 statements. Determining the population based on regional characteristics, the researchers determined 311 RTs as the population. Whereas in determining the sample of this study there were 62 respondents, the sample came from 20% of the total population (20% x 311 = 62.2). The analysis technique uses research instrument tests, classical assumption tests, multiple linear regression tests and statistical tests. Processing data using excel and SPSS 27. In this study population, education level and employment opportunity simultaneously have a significant positive effect on poverty.
Analisis Pengaruh Tingkat Pendidikan, Upah Minimum Kabupaten dan Jumlah Penduduk terhadap Penyerapan Tenaga Kerja di Kabupaten Mojokerto Rigin Putri, Rena; Imaningsih, Niniek
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3914

Abstract

Labor is one of the important success factors in the process of economic development where the absorption of labor encourages regional development as a whole. The purpose of this study is to determine the effect of Education Level, District Minimum Wage, and Number of Population on Employment in Mojokerto Regency in 2007-2022 obtained from BPS Mojokerto Regency. The method used in this study is multiple linear regression analysis. The results of this study concluded that the level of education, district minimum wage and population simultaneously have an influence on employment in Mojokerto Regency. Partially, the level of education and population do not affect the absorption of labor in Mojokerto Regency, while the district minimum wage has an influence on the absorption of labor in Mojokerto Regency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA PT. KARYA SEMANGAT MANDIRI (KSM) Sartika, Wanda Ayu; Harahap, Wilda Sri Munawaroh
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3919

Abstract

This study aims to determine the Analysis of Factors Influencing Interest in Utilizing Accounting Information Systems at PT. Karya Mandiri Spirit (KSM) In this study, the authors used a descriptive and quantitative research approach with the type of associative research, because there are variables to be examined and the relationship is intended to present an overview of the relationships between the variables studied. The population in this study are all employees at PT. Mandiri Spirit Works (KSM), totaling 33 people (Appendix 2). The sample used in this study was taken using the saturated sampling method, namely sampling where all members or elements of the population are used as opportunities. So the samples taken at PT. Karya Mandiri Spirit (KSM), which consists of 33 respondents. This research was conducted at PT. Karya Mandiri Spirit (KSM) which is located at Jl. Karang Sari, Sukasari, Kec. Pegajahan, Serdang Bedagai Regency, North Sumatra, 20986. Data collection techniques used to obtain data or information, Observation, Documentation, Questionnaire Based on the research results table it can be seen that the Fcount value is 61,661 with a Ftable value of 2.66 where the Fcount value is greater than Ftable, namely 61,661. besides that it can also be seen that the value of sig. of 0.000 where the value of sig. smaller than 0.05 or 0.000 <0.05, then in this case Ho is rejected and Ha is accepted, meaning that performance expectations (X1), business expectations (X2), social factors (X3), and facilitating conditions (X4) are significant to interest in the use of accounting information systems (Y).
ANALISIS PENGARUH PERTUMBUHAN EKONOMI DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KEMISKINAN DI KOTA KEDIRI MELALUI PENGANGGURAN SEBAGAI VARIABEL INTERVENING Hasanah, Amalia Lailatul; Imaningsih, Niniek
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3923

Abstract

This research aims to find out what factors can influence poverty both directly and indirectly, such as HDI, economic growth and unemployment. The method used in this research is a quantitative method with a multiple linear regression model and an analytical tool in the form of path analysis through the Eviews 12 program. This research uses 15 samples starting from 2007 - 2021 with data sourced from the Kediri City Central Statistics Agency website and East Java. The results of this research show that economic growth and HDI do not have a direct effect on poverty. The specific result is that the direct relationship between economic growth and HDI on poverty is positive and not significant. Meanwhile, for indirect effects, through unemployment on poverty from economic growth and HDI, the results show that only HDI has an indirect effect on poverty through unemployment, while economic growth has no indirect effect on poverty in Kediri City
Service Quality Pada Perbankan Syariah Prespektif Maqashid Syariah Ibnu"ASYUR" Amsari, Syahrul; Barus, Dana Syahputra; Sudiarti, Sri; Marliyah, Marliyah
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3927

Abstract

Maqashid sharia is the main reference for maintaining social balance in society which is the basic goal of Islamic sharia. The author presents in simple terms the maqashid al-shari'ah theory according to Ibn Assyria's view. Points that are considered important in this issue include the definition of maqasid al-shari'ah, its content, and its implementation of Islamic banking. The low level of service quality provided by Islamic banking has resulted in a decrease in the level of customer trust, especially towards Islamic banking. Therefore, the author wants to examine the aspects of service quality which includes tangible, reliability, responsiveness, assurance and Empathy. This type of research is descriptive qualitative. Opinion of ibn Asyur which is considered in accordance with the Islamic Banking approach. Everything that contains the meaning of maintaining/maintaining the five maqasid al-shari'ah, is called mafsadah, rejecting/removing mafsadah means maslahah
ANALISIS SISTEM INFORMASI PENERIMAAN DANPENGELUARAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT. SOCFIN INDONESIA KEBUN MATAPAO KECAMATAN TELUK MENGKUDU KABUPATEN SERDANG BEDAGAI Fahma, Jerniati; Wirananda, Henny Andriyani
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.3929

Abstract

The accounting information system is one of the means for management in carrying out internal controls related to cash receipts and disbursements so that the implementation can run according to the plans and objectives that have been set. The purpose of this study was to determine the internal control of cash and accounting information systems used in controlling the company's cash. The method used in this study is a qualitative description method. The results of this study indicate that the information system of PT. Socfin Indonesia Kebun Mata Pao for receipts and disbursements of cash already meets the elements of internal control.

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