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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 56 Documents
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Search results for , issue "Vol. 20 No. 2 (2024): Al-Buhuts" : 56 Documents clear
Peran Inklusi Keuangan dalam Mengatasi Ketimpangan Pendapatan di Indonesia Rifky Sahran; Muhammad Yusri Zamhuri; Anas Iswanto Anwar
Al-Buhuts Vol. 20 No. 2 (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.v20i2.3994

Abstract

This study aimed to analyze the impact of financial inclusion and other macroeconomic variables on income inequality across 33 provinces in Indonesia from 2020 to 2023. The analytical methods employed included descriptive analysis and panel data regression. The results of the descriptive analysis indicated that income inequality in Indonesia fell within the moderate category, while financial inclusion showed a year-on-year increase, although it remained at a medium level of inclusiveness. At a significance level of 5%, the regression results revealed that financial inclusion had a negative but insignificant effect on income inequality. The macroeconomic variables that significantly influenced income inequality were inflation, which had a positive effect, and the real Provincial Minimum Wage (UMP), which had a negative effect, while economic growth had a positive but insignificant impact
Faktor-Faktor yang Mempengaruhi Kualitas Reviu Laporan Keuangan Pemerintah Daerah yang Dimemoderasi oleh Asistensi Keuangan Hasana, Nur Azlia; Mahdalena, Mahdalena; Ronald S. Badu
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4722

Abstract

This study aims to determine the effect of reviewer competence and time pressure on the quality of LKPD reviews moderated by financial assistance at the Inspectorate of North Gorontalo Regency and BPKP Gorontalo Province. The sampling technique used non-probability sampling of 84 APIP and primary data obtained from distributing questionnaires. The data were analyzed using the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach using smart PLS 3.0 software. The results of this study indicate that reviewer competence has a positive and significant effect on the quality of LKPD reviews, time pressure has a negative and significant effect on the quality of LKPD reviews, financial assistance can moderate (strengthen) the effect of reviewer competence on the quality of LKPD reviews, and financial assistance can moderate (weaken) the effect of time pressure on the quality of reviews of LKPD North Gorontalo Regency.
Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Return on Assets Dimoderasi Ukuran Perusahaan Cahyani, Riska Dwi; Tannar, Oryza
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4797

Abstract

Companies listed in the fast-moving consumer goods category tend to have stable operational activities. In the competitive business world, companies must be able to optimize all the resources they possess, both tangible and intangible. Additionally, companies have social responsibilities towards their surrounding environments. This research aims to determine the influence of intellectual capital and corporate social responsibility on financial performance, projected by return on assets, and moderated by company size. The research population consists of companies listed in the fast-moving consumer goods category on the Indonesia Stock Exchange. This study uses a quantitative method. The sampling method employed in this research is purposive sampling, and the data collection technique used is documentation. The testing tool used in this research is the Software Partial Least Square (PLS) 3.0. The results of this study indicate that the first independent variable, intellectual capital, affects financial performance. Additionally, the second independent variable, corporate social responsibility, also affects financial performance. However, the moderating variable, company size, does not strengthen the influence of intellectual capital and corporate social responsibility on financial performance.
Pengaruh Self Assessment System, SP2DK, Surat Teguran, dan Surat Paksa Terhadap Penerimaan Pajak Setyawati, Anjeli; Tannar, Oryza
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4799

Abstract

The aim of this research is to find out the influence of the self-assessment system, SP2DK, warning letters and forced letters on tax revenues. The population in this research is data from Individual Taxpayers and Corporate Taxpayers within the scope of KPP Pratama Surabaya Karangpilang for the 2020-2023 period. Sampling used a saturated sampling technique, that is, all members of the population were used as research samples. The data collection technique uses documentation techniques, namely by collecting data from KPP Pratama Surabaya Karangpilang during the 2020-2023 period for research purposes. The testing tool in this research uses the Partial Least Square (PLS) method with WarpPLS 8.0 software. The research results show that the self-assessment system and warning letters have no effect on tax revenues at KPP Pratama Surabaya Karangpilang. Meanwhile, the issuance of SP2DK and forced letters has an impact on tax revenues at KPP Pratama Surabaya Karangpilang.
Pengaruh Prinsip-Prinsip Good Governance terhadap Pengelolaan Dana Desa di Desa Medalem Wahyu Susilo, Toni; Andhaniwati, Erry
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4801

Abstract

This study aims to determine the impact of accountability, transparency, and community participation on the management of village funds in Medalem Village, Kradenan District, Blora Regency. This research employs a quantitative method with a population comprising all village residents, totaling 2,553 individuals. The sample was selected using purposive sampling with specific criteria, resulting in 97 respondents. Primary data were collected directly through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings indicate that accountability and community participation influence the management of village funds, while transparency does not have a significant impact. One of the challenges identified is the lack of openness from the village government to the public. It is recommended that the village government continue to enhance accountable, transparent, and participative management of village funds to improve the overall management in Medalem Village
Kontribusi Green Investment dan Good Corporate Governance Terhadap Pengungkapan Emisi Karbon Gunawan, Maulina Septa Ning; Erry Andhaniwati
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4806

Abstract

The purpose of this research to determine the relationship between green investment and good corporate governance to carbon emissions disclosure. GCG as proxied by independent commissioners, audit committee, board of directors, managerial ownership, and institutional ownership. The study encompasses 82 raw products sector companies that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. The purposive sampling approach was used to pick 60 samples for the sample. WarpPLS 8.0 software was used to test the partial least square (PLS) study investigation. The findings of the study demonstrate that green investments has no contribute on the disclosure of carbon emissions. In the interim, GCG helps with the disclosure of carbon emissions.Based on these findings, companies are expected to continue to increase the transparency of information regarding environmental disclosures, especially regarding carbon emission disclosures.
Studi Pertumbuhan Sektor Perbankan dari Perspektif Analisis Fundamental Keuangan Bahri, Nur Alim; Amiruddin, Amiruddin; Rasyid, Syarifuddin; Darmawati , Darmawati; Rahmawati HS
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4823

Abstract

The aim of this research is to determine the influence of the Current Ratio, Earning Per Share and Debt to Equity Ratio on Stock Prices with the Price Earning Ratio as a Moderating Variable in the Conventional Banking Sector listed on the Indonesia Stock Exchange. This research is a type of quantitative research. The data used in this research is secondary data, with data collection methods using purposive sampling techniques. The population of this research is the conventional banking sector registered on the IDX for the period 2017 to 2021. Then a population of 43 companies was obtained with 25 conventional banking sector companies meeting the criteria. Data analysis techniques use descriptive statistical analysis, classical assumption testing, moderated regression analysis and hypothesis testing. The results of this research found that the Current Ratio and Earning Per Share had a significant effect on share prices, while the Debt to Equity Ratio had the opposite effect. In terms of moderation, the Price Earning Ratio is not able to moderate the Current Ratio and Debt to Equity Ratio on stock prices but cannot moderate the relationship between Debt to Equity Ratio and stock prices.
Peranan Manajemen Risiko dan Kecukupan Permodalan terhadap Kinerja Keuangan Perbankan Umum Konvensional Tbk Tahun 2018-2022 Ramadhan, Muhammad Alriansyah; Suhartini, Dwi
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4875

Abstract

This research aims to examine the influence of Risk Management and Capital Adequacy on the Financial Performance of Conventional General Banking listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 24 samples of banking companies taken using the Purposive Sampling method with criteria determined by researchers to support this research. This research uses quantitative methods with secondary data from annual reports of banking companies obtained from the websites of the Indonesian Stock Exchange, Financial Services Authority, and Conventional General Banking companies included in this research sample. This research uses Multiple Regression Analysis with the SPSS version 25 application. Independent variables include Risk Management (measured by NPL, NIM, LDR, BOPO) and Capital Adequacy (measured by CAR). The dependent variable is Financial Performance (measured by ROA). Data was collected using the Literature Study and Documentation method to make data collection easier. The research results show that NPL and BOPO have a negative effect, NIM has a positive effect, and LDR and CAR have no effect on ROA
Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone Usman, Usman; Mattoasi, Mattoasi; Taruh, Victorson
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4900

Abstract

Gorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects.
Pengaplikasian Remote Audit dan Skeptisme Profesional Auditor dalam Mempertahankan Kualitas Audit pada Kantor Akuntan Publik di Surabaya Suhartini, Dwi; Ayub Binsar Tamado
Al-Buhuts Vol. 20 No. 2 (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.v20i2.4915

Abstract

This research aims to test the influence of Remote Audit and Professional Skepticism on Audit Quality. The object of the research is 117 partner auditors who work at the Public Accounting Office in the Surabaya region. Simple random sampling technique was used to determine the sample in this investigation by utilizing a probability sampling procedure. This research utilizes a quantitative research approach based on questionnaires sent to public accounting firms in Surabaya. Primary data is collected. Using WarpPLS Version 8.0 software, the data was analyzed using the Partial Least Square (PLS) approach. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor's observations, the audit quality will improve

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