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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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indonesia Pengaruh Penanaman Modal Dalam Negeri (PMDN) dan Penanaman Modal Asing (PMA) Terhadap Peningkatan Produk Domestik Bruto di Indonesia Nidya Lestari; Maya Panorama
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.v18i2.2747

Abstract

The purpose of this study is to analyze the effect of investment on the increase in gross domestic product. This research is quantitative research based on secondary data sourced from the Central Statistics Agency and the Investment Coordinating Board. Data analysis used multiple linear regression. The results show that domestic investment and foreign investment basically increase gross domestic product, in this study domestic investment has a significant effect on gross domestic product, Similarly, foreign investment affects gross domestic product.
indonesia Dedi Saputra; Maya Panorama; Rinol Sumantri
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.v18i2.2749

Abstract

 This study was conducted to determine the effect of zakat, infaq, alms (ZIS) and unemployment on economic growth in Indonesia for the period 2012-2021. The type of research used in this research is quantitative research, secondary data taken from access to reports published by the Central Statistics Agency and the National Amil Zakat Agency. By using the method of multiple linear regression analysis processed with the help of eviws 8.0. The results showed that zakat, infaq and alms funds had a positive effect on economic growth while unemployment had no significant effect on economic growth. ZIS funds are able to increase economic growth, indicating that the more effective and efficient the management of ZIS funds at the National Amil Zakat Agency for 2012-2021.
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
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.v18i2.2894

Abstract

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
Analisis Penerapan PSAK 109 tentang Akuntansi Zakat Infak Sedekah pada Badan Amil Zakat Nasional Kota Taskmalaya Iwan Setiawan; Romzi Fadhli Robbi; Ahmad Mudzakir
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.v18i2.2895

Abstract

This study aims to find out and analyze related to the development of zakat funds, infaq/alms at the Tasikmalaya City National Amil Zakat Agency, the application of zakat accounting, infaq/alms at the Tasikmalaya National Amil Zakat Agency, and the suitability of zakat, infaq/alms accounting at the Amil Agency Tasikmalaya City National Zakat in accordance with PSAK 109. This study used a descriptive research method with a qualitative approach with data collection techniques used by interviewing the head of the finance department and documentation of documents relevant to this research such as zakat, infaq/alms financial reports. The place used as research is the Tasikmalaya City National Amil Zakat Agency, as well as the object of research focusing on zakat accounting, infaq/alms at the Tasikmalaya City National Amil Zakat Agency. The results of the study revealed that the development of zakat, infaq/alms funds for the Tasikmalaya City National Amil Zakat Agency has continued to increase from year to year, only in 2020 and 2021 it has decreased due to the pandemic in Indonesia, then the Tasikmalaya City National Amil Zakat Agency made proof of acceptance, evidence of distribution, bank books, as well as cash receipts and cash disbursements as the basis for accounting records, as well as making financial reports in the five report components, then the conformity of zakat, infaq/alms accounting at the Tasikmalaya National Amil Zakat Agency in accordance with PSAK 109 in principle has implemented PSAK 109 both recognition and measurement, as well as presentation and disclosure.
ANALISIS FAKTOR DETERMINASI MINAT BERWIRAUSAHA MAHASISWA Nurfatwa Andriani Yasin; Afriyani Afriyani; Syahribulan Syahribulan
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.v18i2.2909

Abstract

This study aims to analyze the effect of income expectations on students' interest in entrepreneurship through entrepreneurship education, and analyze the influence of the family environment on students' interest in entrepreneurship through entrepreneurship education. The data analysis method used is path analysis using Partial Least Square (PLS). The object of research is 250 students of STIE Tri Dharma Nusantara majoring in management at the final level. The results showed that income expectations had a positive and significant effect on interest in entrepreneurship through entrepreneurship education, and the family environment had a positive and significant effect on interest in entrepreneurship through entrepreneurship education.
A Analisis Pengaruh Kebijakan Stimulus Pemerintah Terhadap Meningkatnya Penjualan Mobil Pada Masa Pandemi Covid-19 Zahran Alwi; Muhammad Yafiz
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.v18i2.2921

Abstract

The purpose of this research is to examine the impact of government stimulus initiatives on increasing car sales during the Covid-19 pandemic. The research method used is a qualitative method with an analytic descriptive approach. The results of the study prove that PPnBM incentives have a beneficial effect on car sales, with a significant difference between car sales before and after the incentives. This illustrates the company's effectiveness in using government programs to boost car sales, one of which is the PPnBM incentive policy for recent car sales.
Analisis Portofolio Optimal pada Saham Perbankan Abdul Manap
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.v18i2.2926

Abstract

The purpose of research is to determine how much influence the optimal portfolio according to risk and stock profit. This study uses a quantitative method with a descriptive approach, using The IDX Composite (IHSG), interest rate of Bank Indonesia Certificate (SBI), and stock price index of banking sector during August-October 2020, establishment of optimal portfolio is analyzed with single index model. The result show from 35 stocks analysed, there are 9 stocks identified as optimal portfolio with 0.3649% return and 1.0055% risk
Pengaruh Tingkat Suku Bunga dan Jumlah Uang Beredar terhadap Investasi dan Pertumbuhan Ekonomi Indonesia Sudirman Sudirman; Nurul Hidayat A; Abdul Rahman
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.v18i2.2930

Abstract

This study aims to determine the effect of interest rates, the money supply on economic growth in Indonesia through investment. The type of data used is secondary data (time series) for the quarter period for the last nine years, namely from 2015-2020. Data were obtained from the Central Statistics Agency (BPS) and Bank Indonesia (BI), as well as other sources. The data analysis method is path analysis (using SPSS version 26 software. The results show that, directly, interest rates and money supply have no significant effect on investment. However, interest rates and money supply have a significant effect on economic growth in Indonesia, meanwhile investment has no significant effect on economic growth in Indonesia. Then, indirectly, interest rates and the money supply have an effect on economic growth through investment.
Sumber dan Penggunaan Modal Bisnis dalam Islam Helina Y Pakaya; Sofhian Sofhian
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.v18i2.2943

Abstract

This study aims to determine the sources and expenditures of capital in the perspective of Islamic business, while the method used is a qualitative method by collecting data from literature, books, journals and other scientific works that are relevant to the subject to be studied. Analysis of the sources and use of capital in Islamic business can basically come from all lines in the sense that it can be from personal funds or from other people who have attachments and the rules that are built must be in accordance with the breath of Islam as well as in its use must go through management that does not go out of the corridor of Islam. so that the results obtained are not in doubt so that whoever is involved in the business besides getting profit also gets blessings from Allah SWT.
Pengaruh Kemandirian Keuangan Dan Belanja Modal Terhadap Kinerja Keuangan Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderasi Mahardika Burhan; Kartini Kartini; Darwis Said
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.v18i2.2946

Abstract

 This study aims to examine and analyze the effect of financial independence and capital expenditure on financial performance with economic growth as the moderating variable. The population in this study is the district/city of South Sulawesi Province as many as 24 districts/cities with the observation year 2016 to 2020. This type of sample uses a saturated sample where the population is the sample. The data was processed using the panel data regression statistical test method. The results of this study indicate that: First, financial independence has a positive and significant effect on the financial performance of local governments. Second, capital expenditure has a significant positive effect on the financial performance of local governments. Third, economic growth strengthens in moderating self-reliance on regional financial performance. Fourth, economic growth strengthens capital expenditures on the government's financial performance in the districts/cities of South Sulawesi Province.

Page 14 of 40 | Total Record : 394

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