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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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Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Book-Tax Differences terhadap Pertumbuhan Laba Riza Praditha; Nur Fatwa Basar; Nurlaila Hasmi; Henni Mande
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.v18i2.3014

Abstract

This study aims to analyze the effect of book-tax differences on the profit growth of manufacturing companies both in terms of permanent differences and temporary differences. In addition, this study also analyzes the role of firm size in moderating the effect of book-tax differences on earnings growth. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. By using the purposive sampling method, obtained a sample of 59 manufacturing companies with an observation period of 3 (three) years. The results showed that Book-tax Differences had a positive and significant effect on profit growth, both permanent differences, and temporary differences. Thus, it can be concluded that the greater the book-tax differences, the higher the profit growth. Furthermore, in testing the role of firm size as a moderator, it is shown that firm size is only proven to be able to moderate the relationship between permanent differences and profit growth. Meanwhile, the relationship between temporary differences was not proven to be moderated by firm size.
Analisis Perhitungan Harga Pokok Produksi dengan Metode Job Order Costing Sitti Muliana; Rahmi Nurainun
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.v18i2.3019

Abstract

This study aims to determine the calculation of the cost of goods manufactured using the job order costing method at UD Pelita Raya, especially for door products. The data analysis method used is descriptive analysis method. The results of this study indicate that the company calculates the cost of goods manufactured has not been maximized in including the elements of cost. The cost of goods manufactured is calculated using the Job Order Costing method by including all cost elements ranging from raw material costs, labor costs and factory overhead costs in calculating the cost of production. The calculation results show a significant difference where the cost of production calculated by UD Pelita Raya is lower than the cost of production using the Job Order Costing method. The difference in the cost of production of course affects the selling price and profit and loss of UD Pelita Raya where the selling price is determined and the profit earned by UD Pelita Raya is too low, therefore it is very necessary to pay attention to the calculation of the cost of production of a company. Keywords: Cost of Production, Job Order Costing, Factory Overhead
Pengaruh Kapasitas Organisasi terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual yang Dimoderasi Oleh Komitmen Organisasi Rahmat Hidayat; Ratna Ayu Damayanti; Darmawati Darmawati
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.v18i2.3048

Abstract

This study aims to determine the effect of organizational capacity and organizational commitment on the implementation of accrual-based SAP in the Majene Regency Government. Based on the research objectives which became the unit of analysis in this study, it was conducted at the organizational level. The population used in this study was 31 Regional Apparatus Organizations (OPD) in Majene Regency. The criteria used in sampling in this study were Financial Administration Officers (PPK), Treasurers, and Financial Staff at each OPD in Majene Regency, so that the population given the questionnaire was 93 employees. Sampling uses primary data collected through a questionnaire. The data were then analyzed using Structural Equation Modeling-Partial Least Squares. SEM was chosen because it is more accurate in processing data to obtain causality between variables and constructs and to determine the magnitude of the relationship between variables and constructs. The results showed that organizational capacity had a positive and significant effect on the application of accrual-based Government Accounting Standards which was moderated by organizational commitment in the Majene Regency Government.
Determinan Kualitas Audit dalam Perspektif Auditor Indonesia Wali Saputra
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.v18i2.3119

Abstract

This study aims to analyze the effect of independence, professional ethics, due professional care, and professional skepticism on audit quality. This study uses primary data obtained by distributing questionnaires to 105 auditors who work in public accountant firms in Indonesia. Data analysis methods used in this study include research instrument testing, classical assumption testing and hypothesis testing using multiple linear regression analysis. The results showed in the F test (simultaneous) that the independence of professional ethical auditors, due professional care, and professional skepticism simultaneously affect audit quality with a sig F value of 0.000 <0.05 and F count of 47.740 and an R Square value of 65.6%. The results of the t test (partial) show that independence affects audit quality with a sig t value of 0.001 <0.05, professional ethics has an effect on audit quality with a sig t value of 0.000 <0.05, due professional care has an effect on audit quality with a sig t value of 0.025 < 0.05 , and professional skepticism has an effect on audit quality with a sig t value of 0.004 < 0.05 So, it can be concluded that independence, professional ethics, due professional care, and professional skepticism simultaneously affect audit quality.
Dampak Fintech Terhadap Perkembangan UMKM Ditinjau Dari Literasi Keuangan Dan Keamanan Data Para Pelaku UMKM Di Kota Gorontalo Taufik Udango; Fitrianti; Parmin Ishak
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.v18i2.2916

Abstract

The study is conducted to identify the direct and indirect connections of the financial and data security of people who target the use of fintech and their impact on the development of umkm in the city of gorontalo. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire umkm perpetrator in the city of gorontalo with a withdrawal sample using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The study shows that (1) financial literacy has a positive and significant impact on the use of fintech in the food industry in north gorontalo city. (2) data security has a positive and significant impact on fintech use of the food industry in the north city of gorontalo. (3) indirect financial literacy has a positive and significant impact on the development of umkm through fintech in the development of the food industry in the north city of gorontalo. (4) indirect data security has an adverse positive impact on the development of umkm through fintech at the food industry in the north city of gorontalo. (5) fintech has a positive and significant impact on developers.
Pengaruh Gaya Kepemimpinan terhadap Kinerja Auditor dengan Integritas Auditor Sebagai Variabel Moderasi Fadel Fadel; Arifuddin Arifuddin; Darmawati Darmawati
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.v18i2.3051

Abstract

This research aims to measure and analyze the effect of leadership style to auditor performance before and after being moderated by integrity auditor. This research design leads to valid, objective, efficient and effective processes and results by using hypothesis testing. The kind of this research uses quantitative method, that used in form of primary data by distribute the questionnaires to respondents. The population in this research were all auditors who work as auditor in Public Accounting Office at Makassar city as many as 8 KAPs, using the saturated sampling method with a total of 50 auditors. Data analysis techniques used include instrument validity test, descriptive statistical analysis, classical assumption test, and hypothesis testing using SPSS 23.0 version. The results of this research show that leadership style has a positive and significant effect to auditor performance as well as the results that obtained after being moderated by integrity auditor. The results of this research can be used as a basis for determining policies by Public Accounting Office to assess the performance of their auditors
DETERMINAN PENINGKATAN KINERJA BISNIS : MODEL KONTINJENSI AKUNTANSI MANAJEMEN STRATEGIK Nurhidayah Nurhidayah; Ismail Badollahi
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.v18i2.3069

Abstract

The purpose of this research is to examine the determinants that can improve business performance. Theoretically, the characteristics of managers and competition are determinants that have an effective impact on improving business performance, especially for MSME entities, but in practice these determinants cannot work without conditional factors to support business performance improvement. The contingency approach is a strategic management accounting point of view that is appropriate in explaining how each determinant of business performance can work effectively. This research is explanatory research that uses a survey approach to test a research model. The research sample is MSME actors in Gowa Regency with criteria that meet the requirements to answer the survey instrument. The results of the study found that strategic management accounting has a direct effect on business performance. In addition, competition affects business performance through strategic management accounting. However, the characteristics of managers do not affect business performance through strategic management accounting. This can be used as a motivation for business people to continue to carry out self-development by way of business training, continue to add insight and experience and continue to innovate product development, in this way it is expected to improve business performance. Keywords: business performance, contingencies, strategic management accounting
Pengaruh Delegasi Wewenang, Penempatan dan Lingkungan Kerja terhadap Kinerja Pegawai Alfian Anjasmara; Pompong B. Setiadi; Sri Rahayu
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.v18i2.3102

Abstract

This study analyzes the effect of authority, placement, and work environment on employee performance. The research was aimed at employees of the logistics bureau of the East Java regional police. The research respondents totaled 55 people with the type of research sample selection, namely purposive sampling or determining the sample based on the research objectives. The research method applied is a survey using a questionnaire with reference to the Likert scale and the type of research is explanatory research. The data analysis method applies multiple linear regression, hypothesis testing, and the coefficient of determination. The data processing stage used the IBM Version 25 Statistical Product and Service Solutions (SPSS) application. The results showed that the placement and work environment variables had a partial effect, while the authority variable had no partial effect on employee performance.
Meningkatkan Profitabilitas Bank Umum Syariah di Indonesia Melalui Islamicity Performance Index dan Operating Eficiency Ratio Ibrahim Ibrahim; Asbi Amin; Rostiaty Yunus; Hasyim Mochtar
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.v18i2.3114

Abstract

This study aims to examine the effect of Islamicity Performance Index and Operating Efficiency Ratio on Profitability at Islamic Commercial Banks in Indonesia. This research is a quantitative study, used with the ultimate goal of arriving at a resolution of the proposed theory by dissecting quantitative information. The population of this study is all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2016-2020, namely 14 BUS as the population in this study. Then, purposive sampling is used with the following criteria: 1) Sharia banking financial statements published successively during the period 2016, 2017, 2018, 2019, 2020 and 2021; 2) Financial statements that do not suffer losses; 3) Presenting the data needed in this study. So that the number of samples is determined to be 36 data from 6 Islamic Commercial Banks. The econometric model used is a panel data regression analysis model using the Eviews 12 application. The results found that Profit Sharing Ratio (PSR) and Operating Efficiency Ratio (OER) had a significant negative effect on Return On Assets (ROA). Meanwhile, Islamic Income Ratio (IsIR) and Zakat Performance Ratio (ZPR) did not have a significant effect on Return On Assets (ROA).
The Role of Social Media as Intervening Variable on Purchase Through Motivation Kapriani Kapriani; Ikhsan Amar Jusman
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.v18i2.3273

Abstract

The role of social media is currently very important in motivating consumers to purchase products, especially in the fashion industry. The purpose of this study was to determine the role of social media on purchasing decisions through motivation at D'fashion Textile & Tailor. The sample used in this study was 97 respondents with a probability sampling technique. Source data were obtained through a questionnaire. The data analysis used is partial least squares (PLS). The results of the study show that social media has an effect on purchasing decisions and motivation. In addition, motivation also influences purchasing decisions.

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