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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 5 Documents
 1 
Search results for , issue "Vol. 21 No. 2 (2025): Al-Buhuts" : 5 Documents clear
Pengaruh Green Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di BEI (2022-2024) Utikawati, Anggi; Martinus Budiantara
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6971

Abstract

The transportation and logistics industry has increasingly been associated with sustainability concerns due to its economic significance and environmental impact. In this context, the implementation of Green Corporate Governance (GCG) and the disclosure of Corporate Social Responsibility (CSR) are expected to play a role in shaping firm value. This study explores how GCG practices and CSR disclosure relate to firm value among transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative research design was employed using secondary data obtained from companies’ annual and sustainability reports, with samples selected through purposive sampling. The empirical results indicate that neither GCG nor CSR has a statistically significant effect on firm value, either individually or simultaneously. Moreover, the explanatory power of both variables is relatively weak, accounting for only 3.1% of the variation in firm value. These findings suggest that market valuation in the transportation and logistics sector remains predominantly driven by financial and operational considerations rather than sustainability-oriented governance and social initiatives. This study contributes empirical evidence indicating that the economic benefits of GCG and CSR may not be immediately reflected in firm value within a short observation period.
Pesantren Sebagai Agen Penguatan Ekonomi Islam: Strategi Pemberdayaan Usaha Mikro dengan Prinsip Syariah Akbar Nuur Purnama Darma Wahana; Muhammad Syaifulloh; Nur Khojin
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6974

Abstract

Islamic boarding schools have strategic potential as agents of economic empowerment for the community through the development of micro-enterprises based on sharia principles, especially for post-graduation alumni. With social capital, alumni networks, and the internalization of Islamic values, Islamic boarding schools have the opportunity to become centers of inclusive and sustainable microeconomic transformation. This study aims to analyze the role of Islamic boarding schools in strengthening the Islamic economy and to identify strategies for empowering sharia-based micro-enterprises among Islamic boarding school alumni. This study uses a descriptive qualitative approach with a case study method on alumni from four Islamic boarding schools in Brebes Regency, namely Assalafiyah Luwungragi Islamic Boarding School, Al-Hikmah Benda 1 Islamic Boarding School, Al-Hikmah Benda 2 Islamic Boarding School, and Darunnajat Islamic Boarding School, with a total of 75 respondents. Data collection was conducted through in-depth interviews and analyzed thematically. The results of the study show that most alumni developed micro businesses in the trade, culinary, agriculture, and service sectors based on the sharia values they acquired during their education at Islamic boarding schools.  Sharia principles, such as avoiding usury and honesty in transactions, are the main foundations in business management. Entrepreneurship training and alumni networks play a major role in supporting business success, although there are still obstacles in the form of limited access to digital technology, modern markets, and post-graduation business assistance. Therefore, a more structured empowerment strategy is needed, such as the development of Islamic boarding school business incubators, strengthening digital literacy, and partnerships with Islamic financial institutions. This study confirms that Islamic boarding schools have an important role as a model for community-based economic empowerment based on Islamic values and oriented towards the economic sustainability of the community.
Inovasi Produk UMKM Dari Limbah Elektronik: Studi Potensi dan Kelayakan Haeruddin, Haeruddin; sudirman, sudirman; Imran Tahalua
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7006

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy but continue to face challenges in achieving sustainable business development, particularly in utilizing the growing volume of electronic waste (e-waste). This study aims to analyze the potential use of e-waste as a source of product innovation and to assess the business feasibility of circular economy based MSMEs in South Sulawesi. The research adopts a mixed-method approach using an exploratory sequential design, emphasizing qualitative methods through field observations, in-depth interviews, and focus group discussions, supported by descriptive quantitative analysis using SWOT and Cost Volume Profit (CVP) analysis. The findings indicate that MSMEs possess adequate basic technical skills to develop recycled products, particularly electric fans made from e-waste components. The availability of local raw materials and relatively low production costs are identified as the main strengths of the business. CVP analysis shows that the break-even point is approximately 22 units per month, indicating a relatively low financial risk. Overall, the recycled electric fan business is considered technically, market-wise, and financially feasible, and has the potential to support MSME empowerment and strengthen the implementation of the circular economy at the local level.
Sistematika Tinjauan Pustaka Pemikiran As-Syaibani: Implementasi Al-Kasb (Kerja) di Zaman Kontemporer Dastiana, Fuja; Hulwati, Hulwati; Meirison, Meirison
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7100

Abstract

This study aims to systematically examine Muhammad bin al-Hasan as-Syaibani’s thought on the concept of al-kasb (work) and its relevance in the contemporary economic context, particularly in Islamic economic and banking practices. The research employs a Systematic Literature Review (SLR) method using the PRISMA approach to analyze literature related to al-kasb, Islamic work ethics, and their application in modern economic systems. The findings indicate that al-kasb, according to As-Syaibani, is not merely an economic activity but a moral and social obligation that emphasizes lawful work, justice, and social responsibility. In the contemporary era, the principles of al-kasb are reflected in Islamic banking practices through real-sector-based contracts such as mudarabah, musyarakah, murabahah, and ijarah, as well as in strengthening Islamic work ethics and entrepreneurship. Ethical values such as trustworthiness, honesty, and social responsibility serve as essential foundations for economic stability and equitable distribution of wealth. However, challenges remain in its implementation, particularly regarding public literacy and the optimization of productive, Sharia-compliant financing.
Analisis Perkembangan Kinerja Keuangan Badan Layanan Umum pada Rumah Sakit Bhayangkara Kendari Bandang, Agus; Fadhel Rifkiadli; Andi Kusumawati; Haerial, Haerial; Mahfiza Mahfiza
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7165

Abstract

This study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category.

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