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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 394 Documents
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Tinjauan Aspek Ekonomi dan Strategi Implementasi Pengelolaan Sumber Daya Hutan Berkelanjutan di Kabupaten Sidrap Dahlan Dahlan; Nurdin Dalya; Afriyani Afriyani; Tri Sulkarnain Ahmad
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 (629.687 KB) | DOI: 10.30603/ab.v17i2.2354

Abstract

How to actually manage natural resources that provide maximum welfare for the community is an important question that we try to uncover through this research. Management of natural resources, especially forestry in Sidrap Regency is based on the wealth of forest resources which is relatively small compared to other districts in South Sulawesi, which is only 1.8% of the total forest area of ​​South Sulawesi. However, the forest area has an important meaning for the people of Sidrap Regency and the surrounding areas because from an area of ​​188,325 ha, there is a forest area of ​​68,810.8 ha or about 36.5% of the total area. The research locations are villages representing forest conditions in the eastern part (Latimojong Forest Complex) and those representing the western part (Nepo-nepo Forest Complex) Sidrap Regency. The units of analysis in this study are: community groups that are directly involved in forest management activities, namely community leaders, traditional leaders, religious leaders and environmentalists and community groups that are not directly involved in forest management, namely DPRD members, youth leaders and NGOs. Information was collected through the contemplation process of the community who knew the concepts and practices of forest management expressed by the informants. The review of the economic aspect is seen based on the results of qualitative and quantitative analysis of the condition of forest resources and the implementation strategy is carried out using a SWOT analysis. The results of the study reveal that the economic aspect of forest resources is that the forest is managed as a producer of water and environmental services for the economic sustainability of downstream communities in Sidrap Regency. Meanwhile, the management implementation strategy refers to the management of protected forest areas for the main purpose of producing water and other non-timber forest products. Another strategy is to develop cross-district cooperation in the management of forest resources for water production, develop cultural and tudang sipulung conservation programs related to forest function preservation, develop forestry institutions at the local level according to the values ​​that exist in the local community and increase public understanding. on the function of forest water management. Sustainable SDH management in Sidrap Regency needs to apply locality approaches. Restructuring of district forestry institutions should also be pursued in order to create intensive coordination between sectors, especially between the forestry sector and sectors related to water.
Konsep Pengendalian Intern Untuk Keamanan Sistem Informasi Sayuthi Sayuthi
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 (747.088 KB) | DOI: 10.30603/ab.v17i2.2370

Abstract

The purpose of this article is to determine the concepts of good control to be applied in a corporate organizational environment. Based on several concepts offered, the control based on Sarbanes-Oxley and Internal Control (COSO Framwork) is still highly recommended by experts. This is because the control concept of this model has adopted all existing aspects of protection, both physical and non-physical. However, security protection for information systems should ideally be focused on access control and IT control. There are three groups of individuals who differ in their normal ability to access hardware, namely; 1) Personal computer systems, which often pose a potential bottleneck because they often have special access to important data and programs. 2) Users, they have narrower access, but they still have the opportunity to commit embezzlement. 3) The intruders, they do not have access at all, but they are often people who have the ability to interfere with company information systems.
Ketepatan Penyampaian Laporan Keuangan Desa di Kabupaten Bone Nurmiati Irvan; Fina Diana; Murbayani Murbayani; Bastian Lubis; Andi Risnah
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 (514.071 KB) | DOI: 10.30603/ab.v17i2.2453

Abstract

This research was conducted in Bone Regency with the aim of knowing the accuracy of submitting village financial reports. this type of research is quantitative research. The population in this study were all village heads or village financial management apparatus. by using a research instrument in the form of a questionnaire which is a source of primary data and secondary data in the form of village financial reports. The data analysis technique in this study uses descriptive statistics, namely statistics used to analyze the data that has been collected as it is without the intention of making generally accepted conclusions or generalizations. Furthermore, data reduction is carried out by selecting the main things, focusing on the most important things, then after the data is reduced, the next step is to show the data. After analyzing the data, the results obtained in the study are that there are still some villages that are not timely in submitting their financial reports, this is caused by several factors, including the quality of human resources which is the key to the creation of quality financial reports supported by information technology. and internal control system
Penyusunan Anggaran dan Pengawasan Internal, Pengaruhnya Terhadap Kinerja Akedemik di IAIN Sultan Amai Gorontalo Sulam Sulam
Al-Buhuts Vol. 18 No. 1 (2022): 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.v16i2.1849

Abstract

Academic Performance and Internal Oversight is something that needs to be examined, in the analysis whether there is a correlation with Academic Performance. The purpose of this study was to determine: (1) Correlation between Budgeting and Academic Performance, (2). Correlation of Internal Oversight with Academic Performance and (3) Joint correlation between Budgeting and Internal Oversight with Academic Performance at IAIN Sultan Amai Gorontalo. This thesis writing method uses a quantitative method in which all data are analyzed using the SPSS Application program in partial analysis using simple regressions and for two variables together between Budgeting and Internal Oversight with Academic performance analyzed by using multiple regression analysis (multiple regression). The results of the study show that the dependent variable of Budgeting (X1) partially has a very strong influence on the improvement of Academic Performance. It is shown that from the value of r table with data significance at the 0.05 level of 1.669 after calculated, the death correlation using tcount = 4.158 while ttable = 1.669 with a significance value of 4.158> 1.669, the results of the hypothesis regressions are accepted. As for testing the dependent variable (X2) / Internal Oversight with academic performance of the rtable determined at 0.05 on the rtable value of 1.669 after calculated with the regressions formula produces a t count of 1.00, the value of rtable is smaller than the value of tcount: Ha 1.00 ≤ Hi 1.669, this means that partially there is no relationship between internal supervision with academic performance. While Hypothesis Test dependent variable jointly between Budgeting and Internal Oversight with Academic Performance there is a strong influence is shown by the results of the calculation of rtable 0.05 of 1.669 greater with tcount of 0.19 in accordance with the calculation of multiple regression. The conclusion in this thesis is that partially (person test) Budgeting has a positive effect on improving Academic Performance, and Internal Oversight partially has no effect on improving academic performance, but jointly between budgeting and Internal Supervision is very influential on improving academic performance at IAIN Sultan Amai Gorontalo.
Kepemimpinan dalam Persfektif Islam Rahmat Ilyas
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2350

Abstract

This study aims to see the extent to which the concept of leadership in the Islamic perspective. This type of research is library research or library research. The data analysis method used is the Content Analysis method or what is called content analysis, which is a research method used to draw reflective and valid conclusions from data on the basis of context. The results of this study indicate that leadership can be defined as a process of influencing and directing employees in doing the work that has been assigned to them. In Islam there are several terms that refer to the notion of a leader. First, the word umara which is often referred to as ulul amri. The two leaders are often referred to as khadimul ummah (servants of the people), Third, the leader is often referred to as Imamah, and the fourth leader is often referred to as the caliph. The requirements for a leader in Islam are, Islam, baliq, intelligent, male, independent, knowledgeable, fair, have self-skills, have physical skills, have no ambition to get a position.
Pengaruh Bystander Effect, Financial Attitude dan Modal Sosial Terhadap Upaya Pencegahan Fraud Pengelolaan BUMDES Parmin Ishak; Fitrianti Fitrianti
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2364

Abstract

The study is conducted to learn direct and indirect connections from utility, financial attitude and social capital to fraud management efforts in boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observations, questionnaires, interviews, documentation and literature studies. As for the population in this study are all over the bumde administration in boalemo district with a sampling withdrawal using sampling clusters. The data analysis techniques used in research are the structur models (shem) with the help of the smart PLS 3.0 program. The results of the study indicate that (1) fraud fraud effects affect social capital significantly, (2) the financial attitude affects its social capital, (3) fraud prevention efforts, (4) the financial attitude does not significantly affect fraud prevention efforts, (5) social capital does not significantly affect fraud prevention efforts, (6) fraud prevention effects do not significantly affect fraud prevention efforts through social capital (7) financial attitude does not affect fraud prevention efforts through social capital.
Pengaruh Pelatihan, Pendampingan, dan Pembinaan Pemerintah Kota Melalui Pusat Layanan Usaha Terpadu Koperasi Usaha Mikro Kecil Menengah (PLUT-KUMKM) Terhadap Peningkatan Pendapatan Umkm di Kota Kupang Desi Rahmiyanti; Deanita Sari
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2366

Abstract

UMKM become independent businesses that can create jobs so that UMKM can contribute to the decline in the unemployment rate in an area. Providing government support to improve the quality and quantity of production with the aim of increasing MSME income, provided through support for improving human capital (Human Capital) or improving the quality of business actors. With the holding of Training, Assistance, and Guidance from the Kupang City Government through PLUT-KUMKM, it is hoped that the improvement of the quality of business actors can increase so that it affects the income of UMKM.  The data analysis techniques used are multiple linear regression and classical assumption tests. Analysis using the help of the SPSS version 25 program. The results of the simultaneous test showed that the variables of training, mentoring, coaching of the Kupang City Government had a positive effect on the income of UMKM. In terms of training, mentoring, coaching the Kupang City Government through PLUT-KUMKM has a significant effect on the income of UMKM.
Pengaruh Budaya Organisasi, Motivasi, dan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Perhubungan Kabupaten Gowa Muh Ilham Alimuddin; Megawhati Artiyany
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2412

Abstract

This study aims to determine the influence of organizational culture, motivation, and work discipline of employees at the Gowa district transportation office. This type of research is quantitative research, while the data sources used are primary data with questionnaire data collection methods. Method The sample used in this study is a saturated sample of 62 people. In conducting data analysis using multiple linear regression analysis. The results of the study showed that organizational culture, motivation, and work discipline had a positive and significant effect on the performance of the Gowa Regency Transportation Department
Pendekatan Pemikiran Ekonomi Islam Muhammad Nejatullah Siddiqi Rizal Darwis; Zulaeha Zulaeha
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2429

Abstract

This paper aims to examine the thoughts of Muhammad Nejatullah Siddiqi regarding Islamic economics. The approach used in this paper is the qualitative approach. The data were collected from library data, both from primary and secondary sources. Furthermore, the data is analyzed and researched from general data, then specific conclusions are drawn using inductive, deductive, and descriptive data analysis techniques. The results of the study indicate that Siddiqi believes that fulfilling the needs of Muslims should be guided by Islamic law. One's success is closely related to moral values that are carried out using the Quranic paradigm
Pendapatan Negara Antara Konvensional Dan Islam Aqif Khilmia; Mustofa Mustofa
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2484

Abstract

The purpose of this study is to understand the significant differences between the pattern of state income in conventional and in Islam. The research method used is library research with a descriptive approach. That is describing state income between conventional and Islamic. Sources are taken from various references related to the topic of the problem, namely from books, journals, and other articles. The results of the study conclude that national income in the conventional concept states GDP or Real GNP can be used as a measure of economic welfare (Measure of Economic Welfare). In contrast to Muslim economists, that there are 4 indicators that can be used as a benchmark for community welfare, namely measuring the distribution of household income, production in the rural sector, the welfare of the Muslim community, and the calculation of national income as a measure of Islamic socio-economic welfare. Sources of national income from an Islamic economic perspective include ghanimah, zakat, alms, infaq, ushr, jizyah, kharaj, mining taxes, and waqf. Because these instruments have a very large impact on the welfare of the community.

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