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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 52 Documents
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Search results for , issue "Vol. 20 No. 1 (2024): Al-Buhuts" : 52 Documents clear
Pengaruh Organizational Citizenship Behavior (OCB) Dan Motivasi Kerja Terhadap Kinerja Karyawan Ali, Delia Deswanty; Abd Rahman Pakaya; Andi Yusniar Mendo
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.3632

Abstract

This study aims to determine the influence of Organozational Citizenship Behavior (OCB) and Work Motivation on Employee Perfomance at Talaga Jaya Public Hhealth Center, Gorontalo Regency, partially or simultaneously. Furthermore, the approach used in this study was a quantitative approach with correlational methods. The data were collected using a questionnaire. The number of samples was 42 people obtained using the saturated sampling process. The data were then analyzed using multiple regression inferential quantitative analysis. The result showed that (1) Organizational Citizenship Behavior (OCB) has a positive and significant influence on employee performance at Talaga Jaya Public Health Center, Gorontalo Regency by 46,20%. (2) Work motivation has a positive influence on employee performance at Talaga Jaya Public Health Center, Gorontalo Regency, by 36,80%. (3) Organizational Citizenship Behavior (OCB) and work motivation simultaneously have a positive influence on employee performance at Talaga Jaya Public Health Center, Gorontalo Regency, by 83,00%. This indicates that the higher the Organizational Citizenship Behavior (OCB) and work motivation, the employee’s performance will increase.
Analisis Pengaruh Inflasi, Tingkat Pendidikan, Angkatan Kerja, dan Upah Minum Terhadap Ketimpangan Distribusi Pendapatan di Provinsi Jawa Timur Ramadhani, Lailia Ayu; Asmara, Kiki
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4230

Abstract

The objective of this study is to examine how income distribution inequality in East Java is influenced by factors such as inflation, education level, labor force participation, and minimum wage. use SPSS 25 program for multiple regression analysis. Primary data utilized here comes from the Central Bureau of Statistics (BPS) and spans the years 2010–2022. This study found that income distribution inequality in East Java Province is affected by inflation, education level, labor force participation, and minimum wage all at once. Income distribution inequality in East Java Province is partially affected by inflation, which has a positive but insignificant effect. The effect of education level is negative and significant, while the effect of labor force is negative and insignificant. The effect of minimum wage is positive and significant.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro Fachruddin, Rudy; Labok, Cresensia Sinai; Saputra, Mulia
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4243

Abstract

This study aims to determine the influence of the management control system and on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro. This research is a quantitative research method using primary data sources in the form of questionnaires. The population in this study was all managers and employees of Bank Syariah Indonesia KC Aceh Diponegoro with 35 respondents. The analysis method used in this study is a simple linear regression analysis with SPSS 26 tools. The results showed that the management control system variable has a significance value of 0.000 > 0.05, so that the management control system has a significant effect on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro.
PERKEMBANGAN EKONOMI DALAM PEMIKIRAN PERSPEKTIF STUDI ISLAM Malahayatie, Malahayatie; Wahdini, Nurul; Asra, Asra; Maulana, Nora
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4403

Abstract

This research tries to examine the economic theories of previous Muslim thinkers which are considered very important for maintaining and developing the treasures of Islamic economics. The study was carried out using descriptive qualitative methods with data collection techniques using literature reviews or literature studies. The analysis of research data is studied by means of data reduction, data presentation and finally drawing conclusions. because the study is focused on library material by searching, reviewing and recording various literature in accordance with academic standard discussion points. This discussion is syntactically integrated, that is, it follows certain rules that can be logically connected to each other with the basic data observed. The research results show that in the Islamic perspective, Allah SWT is the supreme owner of everything on earth. Islam sees the economy as having to be run with a view towards property ownership. Human ownership is only relative and is limited to managing and using resources according to His instructions. In Islam, asset status is a direction or entrustment from Allah SWT to humans who are capable as His creatures. The idea of Islamic economic development forces and encourages humans to realize their true nature, namely the emergence of harmony between happiness in this world and the hereafter. Islamic development places a strong emphasis on moral and spiritual elements apart from outward manifestations which are not emphasized by conventional development. This research contributes to expanding public literacy regarding the theory and development of Islamic economics. It is hoped that the results of the study can become reference material and a source of reference in making decisions and making policies related to Islamic economic activities.
Pengaruh Penerapan Digital Payment & Digital Marketing Terhadap Peningkatan Pendapatan UMKM (Studi Pada UMKM Binaan Bank Indonesia Di Kota Gorontalo): (Studi pada UMKM Binaan Bank Indonesia di Kota Gorontalo) Nur Syafira Aulia Fatihah; Muliyani Mahmud; Nurharyati Panigoro
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4428

Abstract

This research aims to find out the effect of implementing digital payments and digital marketing on increasing MSME income in MSMEs assisted by Bank Indonesia in Gorontalo City. This type of research uses a quantitative approach. The population in this research is MSMEs assisted by Bank Indonesia in Gorontalo City, namely 45 MSMEs. This research uses primary data obtained directly from respondents. The population in this study was 45 MSMEs assisted by Bank Indonesia in Gorontalo City, with the criteria that will later be used as respondents, namely 2 people per MSME. Meanwhile, sampling used the Non Probability Sampling Technique with the Purposive Sampling type. The results of this research are that digital payments have no effect on increasing MSME income, while digital marketing has an effect on increasing MSME income, especially MSMEs assisted by Bank Indonesia in Gorontalo City.
ANALISIS POTENSI KOMODITAS UNGGULAN PADA KAWASAN MINAPOLITAN DALAM UPAYA PENINGKATAN PEREKONOMIAN KABUPATEN SIDOARJO Fransisca Bella Angela Putri; Arief Bachtiar
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4546

Abstract

This research aims to analyze superior commodities found in the Minapolitan area in an effort to improve the economy in Sidoarjo Regency. This analysis uses secondary data from 2018 - 2022 obtained from the annual report of the Maritime and Fisheries Service of Sidoarjo Regency, with data analysis using Location Quotient (LQ) Analysis, Dynamic Location Quotient (DLQ) Analysis, Klassen Typology, Shift Share, while in determine related strategies for developing superior aquaculture commodities using SWOT Analysis. The results of the research show that superior and prospective commodities in the Minapolitan area include milkfish, tiger prawns, vaname shrimp, tilapia, white shrimp, fire shrimp, rebon shrimp, tilapia, white snapper, keting, crab and freshwater tilapia, so that in the classification of commodities It is included in quadrant 1 in the Klassen Typology chart. On the other hand, commodities that are experiencing rapid growth and are competitive include tilapia and freshwater tilapia, and these commodities are included in quadrant 1 in the Shif Share analysis chart. In the development of aquaculture, the chosen strategy is determined as a priority scale for development, namely the development of technology-based innovation, training in processing superior seeds, utilizing marketplaces and social media marketing, increasing the added value of the commodities produced, creating regulations that facilitate the distribution of commodity products
PERAN KOMITMEN PADA PENGARUH EMPLOYEE ENGAGEMENT TERHADAP KINERJA PENGAJAR PONDOK PESANTREN KABUPATEN LAMONGAN Prasetyo, Ari
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4559

Abstract

The purpose of this study was to examine in depth the performance of teachers of Lamongan Regency Islamic Boarding School by looking at influencing factors, namely employee engagement and commitment as mediation. The design used in this research is quantitative. The population in this study was the teaching staff of Islamic boarding schools in Lamongan, East Java, with a sample size of 50 respondents. The independent variable used in the results of this study is given the notation X, namely: Employee engagement (X). The intervening variable is organizational commitment (Z). Dependent variable employee performance (Y). The data collection technique used in this research is a survey using a questionnaire. The analysis technique used in this research is Structural Equation Modeling with the Smart PLS (Partial Least Square) program. The research results show that organizational commitment mediates the influence of employee engagement on employee performance. Meanwhile, the direct influence of employee engagement on employee performance has been proven to be true.
Pengaruh Cash Flow dan Profitabilitas Terhadap Cash Holding Perusahaan Property dan Real Estate Rizky Camelia; Fajar Syaiful Akbar
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4641

Abstract

This study examines the effect of capital expenditure, cash flow, leverage, and profitability on the company's cash holding. This research uses a quantitative approach method. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The sampling technique uses the purposive sampling method, with predetermined criteria obtained samples of 34 companies. The data used is secondary data obtained from the financial statements of the companies that are sampled. The data were analyzed using multiple linear regression analysis techniques with the help of SPSS 23 software. The result of this study is that profitability has a significant effect on cash holding because the significance level of profitability is 0.042 < 0.05 and t-stat value of 2.058 > 1.985 (table t value). Meanwhile, Capital expenditure has no effect because the significance level is 0.064 > 0.05 and the t-stat value is 1.873 < 1.985 (table t value). Cash flow does not affect cash holding because the significance level of cash flow is 0.977 > 0.05 and t-stat value is 0.029 < 1.985 (table t value). Leverage does not affect cash holding because the significance level is 0.101 > 0.05 and the t-stat value is -1.658 < 1.985 (table t value).
Peran Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Sebagai Pemediasi Terhadap Kinerja Aparatur Pemerintah Sudirman, Irmayanti
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4649

Abstract

This research aims to examine the influence of budget participation, clarity of budget targets, commitment as a mediator on the performance of government officials. This research method uses primary data, namely the results of questionnaires from all respondents with a sample size of 145 respondents from 57 SKPD in South Sulawesi. This research used a Structural Equation Modeling analysis tool based on Partial Least Square or SEM PLS version 23. The results of this research show that budget participation influences the performance of government officials. Clarity of budget targets influences the performance of government officials. Commitment is able to mediate budget participation on the performance of government officials. Furthermore, commitment is able to mediate clarity of budget targets on the performance of government officials.
Pengaruh Dukungan Manajemen Puncak terhadap Efektifitas Audit Internal dan Dampaknya pada Tata Kelola Perguruan Tinggi yang Baik Bakri, Bakri; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 1 (2024): 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.v19i2.4667

Abstract

This study aims to determine the effect of top management support on internal audit effectiveness and the effect of internal audit effectiveness on good university governance. The methodology used in this research is quantitative, with an explanatory research approach, to obtain a description systematically, factually, and accurately regarding the facts, characteristics, and relationships between the variables studied. The reason the researcher chose this method was because the researcher wanted to get a fundamental answer about cause and effect by analyzing the factors that caused the phenomenon in the concept raised in the study. The results of the study prove that top management support affects the effectiveness of internal audits. Top management, namely the rector, provides an excellent response to audit findings, so top management is committed to strengthening internal audit by responding to audit findings by the internal control unit. The effectiveness of internal audits affects good university governance. Internal audits at state Islamic religious universities run effectively where, in carrying out their duties, they have a clear scope of duties, good audit planning, are supervised during the audit, and establish effective communication with the auditee. The role of internal audit effectively in an organization in this case higher education will improve good governance, which can increase accountability, for example, the financial statements of the Religious University are submitted to the Ministry of Religion as a form of performance accountability, in addition it will also increase transparency with the Ministry of Religion's availability to provide information to the public, the role of internal audit will also be able to increase participation, where the budget process involves all levels, budget setting and budget changes based on the approval of the ministry of religion, and every procurement of goods is informed to the public in the process.

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