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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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Construction of Macroeconomic Variables on Financial Inclusion in Indonesia Abdul Wahab; Qarina Qarina; Alim Syariati; Muhammad Dwi Aprinandhi
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.v18i1.2599

Abstract

This study aims to determine the construction of macroeconomic variables and the level of financial inclusion in Indonesia. The variables in this study are the Gini ratio, poverty, economic growth (GDP), and the open unemployment rate as independent variables and financial inclusion as the dependent variable. The analysis technique is in the form of panel data regression using the best model of the three panel data regression models, namely the common effect model, fixed effect model, and random effect model. The model chosen based on the results of the Hausman test and Chow test is a random effect model. The value of the coefficient of determination is 21.6%. By using a random effects model that was processed using the Eviews 12 program, the results obtained that the Gini ratio variable had a positive and insignificant effect on financial inclusion, the percentage of poor variable had a negative and significant effect on financial inclusion, the variable economic growth (GDP) had a positive and significant effect on financial inclusion, The open unemployment rate variable has a negative and significant effect on financial inclusion.
Pengaruh Pendapatan Asli Desa dan Alokasi Dana Desa Terhadap Kemandirian Keuangan Desa di Kabupaten Trenggalek Desi Nuryatul Safitri; Lantip Susilowati
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.v18i1.2610

Abstract

This study aims to examine village original income and allocation of village funds as factors affecting village financial independence in Trenggalek Regency. The research approach used is a quantitative approach. The data used is secondary data in the form of aAPBDes realization report of the Trenggalek Regency for the 2020 period. The data was obtained from the Trenggalek Regency Community and Village Empowerment Service. The population in this study amounted to 152 villages covering all villages located in Trenggalek Regency. From the total population, a saturated sample is taken (total sampling) with the aim that the information obtained is accurate. Some of the data obtained by the researcher contains extreme data that must be removed (outliers), so that the total sample used is 127 samples. Testing data using the IBM SPSS Statistic 25 program. This study obtained the following results: 1) Village original income (PADes) affects village financial independence positively and significantly, 2) Village fund allocation (ADD) affects village financial independence negatively and significantly, 3) Simultaneously allocation of funds village (ADD) and village original income (PADes) significantly affect village financial independence.
Efforts to Increase the Accountability of the National Zakat Agency According to the Perspective of Intellectuals in Pekanbaru City Wali Saputra
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.v18i1.2737

Abstract

This study aims to determine the assessment and efforts to improve the accountability of the National Zakat Agency from the perspective of the intellectual circles of Pekanbaru City. This study uses primary data obtained through observation and interviews with intellectuals who are congregations who have been or are currently involved as amil zakat in plenary mosques in Pekanbaru City as a Zakat Collecting Unit in collaboration with the National Zakat Agency of Pekanbaru City. The data analysis method in this study used a qualitative descriptive analysis. The results show that the accountability of the National Zakat Agency of Pekanbaru City is still not optimal in terms of compliance with sharia decisions in contractual transactions with muzakki, aspects of trust in the use of zakat funds, aspects of disclosure of zakat funds, and aspects of organizational governance. Efforts that must be made to increase accountability are first, increasing transparency in the management, receipt and distribution of zakat funds to the public; second, rejuvenating the management of institutions that have caused minimal creativity and innovation in the management of zakat; third, it is not easy to be dragged into the realm of practical politics in the region; fourth, increasing the professionalism of supervisors and zakat operators through training and increasing performance compensation; fifth, increasing monitoring of the publication of monthly, quarterly, semester, and annual reports on the accountability of community zakat funds; sixth, giving awards for work performance and imposing strict sanctions against violations imposed on all management; seventh, increasing socialization and submitting reports to muzakki through mosques and small mosques about where zakat has been distributed; eighth, strive for the financial statements to be audited by a reputable public accounting firm on a regular basis every year.
Purchase Intention Produk Halal di Kota Gorontalo Ali Mohammad
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.v18i1.2787

Abstract

This study aims to examine the effect of Product Knowledge and Product Awareness on Purchase Intention of halal products and the effect of the mediating role of Product awareness which can explain the relationship between Product Knowledge and Purchase Intention for halal products. The data needed for the research was collected through an online questionnaire of 87 respondents' responses, using a sampling technique, namely the purposive sampling method with the target respondents being consumers who have used halal products in the city of Gorontalo. The research model and hypotheses between variables were tested using the PLS-SEM method. The results of this study reveal that Product Knowledge has a positive effect on purchase intention of halal products, and Product Awareness has a positive effect on Purchase Intention of halal products, while the Product Awareness effect acts as a partial mediation linking Product Knowledge and Purchase Intention of halal products.
Pengaruh Pengelolaan dan Penggunaan Dana Desa terhadap Kesejahteraan Masyarakat Desa Bandar Labuhan Wan Dian Safina; Ade Novita Sari
Al-Buhuts Vol. 18 No. 2 (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.v18i2.2394

Abstract

This study aims to determine whether there is an influence of the management and use of village funds on community welfare, in the village of Bandar Labuhan, Kec. Tanjung Morawa, Deli Serdang Regency. The research method used in this research is a quantitative method with a descriptive approach. The population in this study is the community in Bandar Labuhan Village, Kec. Tanjung Morawa Deli Serdang Regency as many as 1899 heads of families with a sample of 94 households. The instrument used was a questionnaire, with data analysis techniques using correlation coefficient analysis. Based on the results of partial hypothesis testing (t-test), it is known that the t variable X1 is 2.122 greater than t table 1.661 (2.122> 1.661), X2 is 7.147 greater than t table 1.661 (7.147> 1.661) so it can be concluded that management and the use of Village Funds has a significant effect on the Welfare of the Bandar Labuhan Village Community.
Pengaruh Suku Bunga dan Nilai Tukar Rupiah Terhadap Pertumbuhan Ekonomi dan Nilai Ekspor di Indonesia Sri Wigati; Abdul Wahid
Al-Buhuts Vol. 18 No. 2 (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.v18i2.2522

Abstract

International trade is a tool in increasing the country's economic growth. This research intends to conduct an analysis of the open rate and the exchange rate on Indonesia's economic growth. An analysis was also conducted on the impact of interest rates, exchange rates and economic growth on the value of Indonesia's exports. Efforts to obtain scientific results require the use of scientific methods where in this research path analysis is used by utilizing the SPSS program. The results obtained are interest rates and exchange rates have a direct impact in the form of a negative impact on Indonesia's economic growth. The impact of interest rates is not significant but positive. while Indonesia's economic growth has a positive and significant impact on exports. Economic growth also mediates the effect of interest rates and exchange rates on the value of Indonesia's exports.
Pengaruh Pelatihan dan Pengembangan SDM Terhadap Kinerja Karyawan Bank Syariah Indonesia Kc. Bandar Lampung Kedaton Hasrun Afandi UmpuSinga; Atika Riasari; Dwi Hana Ria Qoyum
Al-Buhuts Vol. 18 No. 2 (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.v18i2.2537

Abstract

Training and development has an important role to improve employee performance and improve quality human resources. The purpose of the study was to determine the effect of simultaneous and partial HR training and development on the performance of Indonesian Islamic bank kc employees. Bandar Lampung, Kedaton. This type of research used a quantitative approach to determine the effect of the independent variable, namely training (X1) and development (X2) on the dependent variable, namely employee performance (Y). The sample used is the employees of sharia indonesia kc. Bandar Lampung Kedaton with a total of 31 employees. The sampling technique used was a purposive sample and a questionnaire which was used as primary data. The method used to collect respondent data is a questionnaire with a Likert scale. Data analysis used multiple linear regression analysis which was processed with SPSS 20. The results of this study based on data analysis of hypothesis testing that was carried out partially, the training variable (X1) had no effect and the development variable (X2) had an effect. Simultaneously, training variables (X1) and development (X2) affect employee performance.
Kebijakan Strategis Dalam Mengoptimalisasi Pendapatan Pajak Hotel dan Restoran Hasanuddin Hasanuddin; Muhammad Anas; Mulyana Machmud
Al-Buhuts Vol. 18 No. 2 (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.v18i2.2589

Abstract

The purpose of this study is to formulate a strategic policy for hotel and restaurant tax revenues in Soppeng Regency, using an Internal Factor Evaluation (IFE) matrix and an External Factor Evaluation (EFE) matrix with a SWOT analysis approach. This type of research is a survey method and a descriptive approach with sampling based on proportional random sampling technique with a total sample of 16 hotels and 100 restaurants. Collecting data through field research, direct observation at the research site with the aim of obtaining primary data in the form of questionnaire data and important information as additional data accuracy. The results of the study indicate that the promotion and optimization of the management of tourist objects in encouraging an increase in domestic and foreign tourist visits, improvement of urban structure and road infrastructure development, application of information technology-based tax payment systems integrated with banking, increased participation of taxpayers in socialization of utilization taxes and the importance of paying taxes, improvement of the taxpayer database based on the classification of business fields
Prediksi Financial Distress Dengan Menggunakan Bankruptcy Prediction Model Eka Zahra Solikahan; Nurhayati Olii
Al-Buhuts Vol. 18 No. 2 (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.v18i2.2640

Abstract

This study aims to determine financial distress by using the Bankruptcy Prediction Model Altman Z-Score and to validate the Altman Z-Score variable in the telecommunications sub-sector listed on the Indonesia Stock Exchange. A quantitative approach with bankruptcy prediction model Altman Z-score and correlation analysis using Eviews is used in this study. The results show that during the 2015-2019 observation period, the telecommunications sub-sector companies as a whole experienced financial distress, but in 2017 the category was healthy. In addition, the results of the research based on the telecommunication sub-sector companies obtained were Telekomunikasi Indonesia Tbk (TLKM) in healthy condition, Bakrie Telecom Tbk (BTEL) and Smartfren Telecom Tbk (FREN) in financial distress, XL Axiata Tbk (EXCL) and Indosat Tbk (ISAT), gray area condition. The results of the correlation ratio of the Altman Z-Score variable obtained the strongest correlation, namely the ratio variable X2, X3 and X5, the ratio variable X1, the category is quite strong and the one that gives the smallest contribution is X4 with the low category. The results of this study are expected to contribute to knowledge about the potential for financial distress with the bankruptcy prediction model in order to minimize the risk of bankruptcy,
Analisis Tanggapan Pihak Komersial dan Fiskus terhadap Indikasi Kecurangan pada Pelaporan Pajak Penghasilan Wahyuni Wahyuni; Mahfiza Mahfiza; Dewi Mahmuda
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.v18i1.2736

Abstract

This study aims to analyze the views of commercial parties and the tax authorities in detecting indications of fraud in tax reporting, especially with regard to reporting PPH 23 and PPH Article 4 Paragraph 2. This type of research uses qualitative, this research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 2 CPM staff, namely 1 person from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar, the analytical tool used was a phenomenological approach. Based on the results of data analysis, that in the tax reporting of pph 23 and pph article 4 paragraph 2 there is an indication of fraud if a taxpayer does not report the rights and obligations of tax reporting, it can be seen from the transaction opponent of the CPM withholding tax from cpm income, but the opposite not reporting so that this will make the CPM feel disadvantaged and this is an indication of fraud, and this is supported by the tax authorities who say that this will be followed up or we as a public party will report when the taxpayer's transaction opponent does not report the rights and obligations, as long as there is a report and in our office, and we as a tax party will write and follow up on taxpayers who do not report and pay taxes from the opposing party

Page 13 of 40 | Total Record : 394

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