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Contact Name
Bakri
Contact Email
bakri@iaingorontalo.ac.id
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+6281354775599
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bakri@iaingorontalo.ac.id
Editorial Address
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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INDONESIA
Al-Buhuts (e-journal)
ISSN : SSN:1907     EISSN : 2442823X     DOI : https://doi.org/10.30603/ab
Core Subject : Economy,
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
Articles 394 Documents
Analisis Struktur Ekonomi dan Identifikasi Sektor Unggulan Kabupaten Tuban Krisna Dwi Andayani; Sri Muljaningsih; Kiki Asmara
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.1 KB) | DOI: 10.30603/ab.v17i1.2238

Abstract

This Research aims to find out the sector changes that drive economic growth in East Java, changes in the same sector in East Java, relatively faster sector changes than other sectors in Tuban district, changes in the base sector in Tuban district, and changes in the type of areas in Tuban district. With Location Quotient Analysis method, Shift Share, and Klassen Typology. The results of the analysis of shift share PR 2015-2019 showed there are changes in sectors that drive economic growth in East Java, the results of the analysis of PS 2015 -2019 also showed changes in the same sector in East Java, the results of DS analysis showed a relatively faster change in the sector than other sectors in Tuban district. The results of the Location Quotient analysis show that there was a change in the base sector in Tuban Regency from 2015 to 2019 from 5 sectors to 6 base sectors with an enhancer sector namely the information and communication sector. Changes did not occur in the type of district tuban from 2015 - 2019 remains included in the quadrant to IV
Sistem Informasi Akuntansi Penjualan Spare Part pada PT. Hadji Kalla Cabang Urip Sumoharjo Makassar Siswati Rachman; Kurniaty Kurniaty; Kapriani Kapriani
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.436 KB) | DOI: 10.30603/ab.v17i1.2239

Abstract

This research was conducted at PT Hadji Kalla Branch Information Sumiharjo Makassar with the aim to determine the accounting information system sales of spare parts PT Hadji Kalla Branch Information Sumiharjo Makassar. This type of research is descriptive qualitative, the authors describe the results of observations and interviews and analyzing the data obtained in the field. After analysis and discussion, the authors obtained the conclusion that the information system of accounting of sales of spare parts has been applied in accordance with the theory so as to produce information that is reliable enough, such as the existence of conformity between the task and the responsibility of each part, functioning optimally each function is related, the availability of the documents required, the conformity of the accounting records used, as well as the suitability of procedures that make up the system.
Analisis Pengaruh Harga dan Kualitas Layanan terhadap Keputusan Konsumen Menggunakan Jasa Transportasi Online Maxim di Makassar Kapriani Kapriani; Asmawiyah Asmawiyah; Salmiyah Thaha; Hariyanti Hariyanti
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.943 KB) | DOI: 10.30603/ab.v17i1.2251

Abstract

This study aims to determine the effect of price and service quality on consumer decisions to use Maxim online transportation services in Makassar. The data collection technique was done by interview and questionnaire. The data used in this study are primary and secondary data. This research uses incidental sampling method with a sample size of 84 respondents. The results showed that based on multiple linear regression analysis showed that the variable price (X1) and service quality (X2) had a positive influence on consumer decisions. From the results of the calculation of the correlation coefficient (R) test, the R value is 0.828, indicating a very strong correlation. The coefficient of determination (R2) is 0.686. This means that the consumer's decision to use Maxim online transportation services is influenced by the price and service quality of 68.6%. Based on the results of the t test, it shows that the variable price (X1) and service quality (X2) have a significant effect on consumer decisions to use Maxim online transportation services in Makassar. The F test shows that the variable price and service quality simultaneously have a significant effect on consumer decisions to use Maxim online transportation services in Makassar. Thus the hypothesis proposed in this study is accepted.
Analisis Pengaruh Produk Domestik Regional Bruto (PDRB) Terhadap Kemiskinan di Kabupaten Bone Bolango Andres Akaseh; Muhdar H.M; Andi Mardiana
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.08 KB) | DOI: 10.30603/ab.v17i2.2269

Abstract

Gross Regional Domestic Product (GRDP) is a factor that shows the economic condition of a region in a certain period, either on the basis of current prices or on the basis of constant prices. Gross Regional Domestic Product (GDP) at current prices shows the added value of goods and services calculated using prices per current year, while Gross Regional Domestic Product (GRDP) at constant prices shows the added value of goods and services calculated using prices valid for one year as the base year. The purpose of this study was to determine the effect of Gross Regional Domestic Product (GRDP) on poverty levels in Bone Bolango Regency. This research is a quantitative research. The type of data used is secondary data originating from the publication of the Central Statistics Agency with time series data for the last 10 years, namely from 2010 - 2019. The data analysis used is simple linear regression analysis. The data is processed using SPSS. The results of the study note that the Gross Regional Domestic Product (GRDP) has no effect on the poverty level in Bone Bolango Regency
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, TINGKAT HUNIAN HOTEL, DAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA BATU Daffa Irham Asmynendar; Marseto Marseto; Sishadiyati Sishadiyati
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.249 KB) | DOI: 10.30603/ab.v17i2.2280

Abstract

This study aims to determine the effect of Gross Regional Domestic Product, Hotel Occupancy Rate, and Number of Tourists on Regional Original Income in Batu City. The data used is time series data from 2009 to 2020. Based on the results of data analysis, it is concluded that the variables simultaneously Gross Regional Domestic Product, Hotel Occupancy Rate, and Number of Tourists have a significant and positive effect on Regional Original Income in Batu City. Partially, Gross Regional Domestic Product has a positive effect on Batu City's Original Revenue. While the Hotel Occupancy Rate, and the Number of Tourists have no significant effect on Regional Original Income in Batu City. Keywords: Local Revenue, Gross Regional Domestic Product, Hotel Occupancy Rate, Number of Tourists
Impacts Of Covid 19 Pandemic on Tourism and Hotel Employee Performance in Bandar Lampung Atika Riasari
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.276 KB) | DOI: 10.30603/ab.v17i2.2289

Abstract

This paper aims to empirically ascertain the effect of COVID-19 pandemic on a tourism firm’s employee performance in Bandar Lampung. The purpose of this study is to obtain empirical evidence about the effect of the COVID-19 pandemic on the performance of tourism company employees in Bandar Lampung. This study achieved the objective by sourcing data via a questionnaire which was administered online to tourism company employee in Bandar Lampung. The study employed the Linear Regression to test the hypotheses stated in the study. In this study, the researcher studied the effects of the COVID-19 pandemic toward the tourism company employee performance in Bandar Lampung. Coronavirus (COVID-19) Pandemic negatively impacts the employee performance of the temporary closed down tourism businesses in Bandar Lampung.
Pengaruh Pengaruh kesadaran halal dan sertifikat halal terhadap minat beli produk kentucky fried chicken (KFC) Ahmad Hamdani; Nurma Sari; Khairil Umuri
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.658 KB) | DOI: 10.30603/ab.v17i2.2305

Abstract

Halal awareness and halal certification have an important role to prevent consumers from fraudulent forms of a product. This has an impact on consumer buying interest in a product. This study aims to analyze the effect of halal awareness and halal certificates on the interest of KFC consumers in the city of Banda Aceh. Data were collected from 100 questionnaires distributed by KFC consumers in the city of Banda Aceh using purposive sampling technique. Based on data analysis using partial regression and linear regression, the results show that halal awareness has a positive and significant effect on buying interest, while halal certificates have a positive and significant effect on buying interest. So, halal awareness and halal certificate simultaneously have a positive and significant effect on buying interest. Food producers are expected to pay more attention to the halalness of the products they sell, because they can increase consumer buying interest.
Integrasi Perbankan Syariah dan Fintech Syariah Pengembangan UMKM Kamaruddin; Nasrullah Bin Sapa; Hasbiullah Hasbiullah; Trimulato Trimulato
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.329 KB) | DOI: 10.30603/ab.v17i2.2325

Abstract

The research objective is to describe the development of Islamic bank financing for SMEs, the development of sharia fintech, and the form of integration between sharia banking and the development of sharia fintech for the development of SMEs. The research method used is qualitative, related to sharia bank financing. Field research on two sharia bankings in the city of Makassar. Primary data sources through direct interviews, and secondary data from data presented from the financial services authority (OJK). Data collection techniques through interviews, documentation, and literature studies from several sources. The data analysis technique used is descriptive qualitative, by describing the development of sharia banking financing product to SMEs sector, the development of sharia fintech, and the form of integration of sharia banking and sharia fintech in the development of SMEs. The results of this study show that the development of sharia banking financing product in 2019 until the 2020 market grew by 15.93 percent, for sharia banking the type of Islamic Financing Bank (BPRS) grew 4.57 percent, while Islamic banks with the type of Sharia Business Unit (UUS) for financing trips for SMEs decreased -2.7 percent. The development of Sharia Fintech, a peer-to-peer (P2P) lending type of fintech. The number of borrower accounts increased by 325.95 percent, the number of borrower accounts in December 2019 was 18,569,123, and the number of guarantors increased by 258.56 percent with the number of loans in December 2019 of IDR 81.50 trillion. There are 12 registered sharia fintech companies. The total assets of Islamic fintech are 50,591,727,786 rupiahs. Integration between Islamic Banks and Sharia Fintech in developing SMEs needs to be carried out, to increase financial access to the public. The form of integration that can be carried out between Islamic banks and Islamic fintech is a profit-sharing scheme, which can carry out mudharabah or musyarakah contracts. SMEs may need easy access to technology services. Integration in the form of collaboration to empower SMEs.
KETAHANAN UMKM FROZEN FOOD “WISNA FRESH” KABUPATEN PONOROGO MELINTASI PANDEMI COVID 19 Wijianto Wijianto; Ika Farida Ulfah; Ardyan Firdausi Mustoffa
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.01 KB) | DOI: 10.30603/ab.v17i2.2339

Abstract

The COVID-19 pandemic caused the economy in Indonesia to experienceacrisis,one of which is micro and medium-sized small businesses in the culinary sector experienced a drastic decline”. “As a result of the enactment of the government policies, namely Large-Scale Social Restrictions (PSBB), many of the culinary businesses musttwisttheir brainsso that their efforts cansurvive this the pandemic”. “This is achallenge for the government to provide assistance subsidies to MSME actors, but in the minister him self many MSMEs in the culinary sector make their own ideas by utilizing Technology of social media as a bridge to keep his business running”. “For this reason,better strategies are a needed to maintain MSMEs in Ponorogo across COVID-19”. This research is to find out how the marketing strategy that has been done by MSMEs wisna fresh to increase sales of products . This study uses qualitative descriptive methods where data is obtained by conducting interviews. This research uses SWOT analysis to take advantage of opportunities and maximize strengths, reduce weaknesses and avoid threats.  The results of the research showed that the marketing strategy carried out by WISNA FRESH MSMEs is a marketing mix consisting of product, price, place, promotion, process, people, physical evidence (7P). And the marketing strategy implemented by MSMEs Wisna Fresh is Segmentation, Targetting, Positioning or commonly called STP. From the marketing strategy implemented, it affects the sales of WISNA FRESH MSMEs so as to improve the sales of their products, but in this study found obstacles that many employees of mothers often ask permission to accompany or pick up children this will also affect production activities, hence the need for SOP (Standard Operating Procedures) to help for the smooth and resilience of the company in the pandemic period.
Tantangan dan Pengelolaan Sejumlah Risiko Perbankan Syariah Era Digital Muhlis Muhlis; Sudirman Sudirman
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.928 KB) | DOI: 10.30603/ab.v17i2.2340

Abstract

This paper aims to examine the challenges and management of banking in identifying and minimizing the impact of risks faced by banks today. The methodology used to construct this paper is through a literature review. This paper produces research that the complexity of the risks faced, both financial and non-financial risks, such as the operational risk of using modern technology services, which increasingly pampers millennial customers today in the world of financial institutions such as fintech. Advances in digital services such as neo bank, and the state of the pandemic. The competition for the use of technology, including banking, cannot be separated from the threat of crime risk, so it requires protection on the one hand. The irony is that banks that are unable to provide technology services will have difficulty competing. The outline of the risks faced in banking is not only financial but also non-financial. So it is urgent to be able to implement risk management in hedging banking, including Islamic banking, so that they can anticipate and then take the necessary actions in facing the competitive situation and conditions of the current era

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