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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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Implementasi Penyaluran Kredit Usaha Rakyat (KUR) Super Mikro dalam Meningkatkan Kesejahteraan Masyarakat Mustafa Mustafa; Hajar Hajar; Bakri Bakri
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.v18i2.3302

Abstract

The purpose of this study was to find out how far the distribution of super micro people's business credit funds is in improving people's welfare. This research was conducted using a qualitative method with a phenomenological approach, the data collection technique was carried out by interviewing related parties, namely the head of the BRI unit in the province of Gorontalo. The results of the study revealed that the implementation of the People's Business Credit Program at BRI units in the community has been going well where the down payment is <10,000,000 with a loan fee of 6%, by visiting from door to door directly, can strengthen the community's economy in developing their business.
Faktor-Faktor yang Mempengaruhi Pengelolaan Dana Desa di Gorontalo Usman Usman; Mahfiza Mahfiza; Merci Lamusi
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.v18i2.3324

Abstract

The present research aimed to figure out to what extent the effect of accountability on village fund management, the effect of transparency on village fund management, and the simultaneous effect of accountability and transparency on village fund management in Duhiadaa Subdistrict, Pohuwato Regency. It employed quantitative research using primary data obtained from distributing questionnaires to village apparatus in Duhiadaa Subdistrict, Pohuwato Regency. In the meantime, the data analysis technique research used a validity test, reliability test, classical assumption test, and multiple linear regression tests using SPSS. The research finding depicted that accountability and transparency had a positive and significant effect on village fund management in Duhiadaa Subdistrict, Pohuwato Regency. The coefficient of determination obtained was 32.3%, which meant that accountability and transparency could explain the village fund management in Duhiadaa Subdistrict, Pohuwato Regency of 32.3%. In comparison, the remaining could be explained by other variables that were not included in this research
Faktor Pendapatan dan Pendidikan Sebagai Pencetus Migrasi di Kabupaten Jeneponto Sulawesi Selatan serta Dampaknya terhadap Perekonomian Syawaluddin S; Mei K. Abdullah
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.v18i2.2977

Abstract

This study will reveal the Determinant Factors of Outgoing Migration of the People of Jeneponto Regency, South Sulawesi Province, the problem of this research is the phenomenon of the Jeneponto people who migrate out especially during the dry season, who migrate to several destination areas such as Makassar City, Palopo City and the City of Mamaju. This type of research is quantitative, where data processing is based on a model built using multiple linear regression statistical analysis tools, taking income level (X1), education level (X2), as the independent variable and Migration Y) as the dependent variable. by first doing some statistical tests. The population in this study amounted to 5,317 respondents who were at fault from the area where the population was the most migrating. while the number of samples as many as 89 respondents, namely residents who migrated out of Jeneponto Regency. The results of the study using statistical tests showed that the level of income (X1) and the labor force (X2) had a positive effect on the occurrence of migration, and from the regression results that had been carried out the R-Squae (R2) value of 0.766 it could be concluded that the large percentage of the migration variable could be explained by three independent variables, namely income per capita, level of education and labor. strength of 76.4% (0.764) while the rest with a value of 23.6% (0.236) which is explained by other variables not included in this study. In Jeneponto, migration is dominated by the productive age population between 15-25 years, which is 67% and is the largest group of people who migrate. If population growth is accompanied by established skills of the workforce, it will certainly increase productivity, so that it will move all factors of production, it will increase the aggregate supply and high demand, which will ultimately improve the macroeconomic performance of a region.
PENGARUH KUALITAS JASA LAYANAN TERHADAP KEPUASAN KONSUMEN KOTA MAKASSAR St. Hatidja; Lina Mariana; Arsyad Paweroi; Syarifuddin Syarifuddin
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.v18i2.3023

Abstract

The purpose of the study is to find out and analyze the influence of service quality consisting of responsiveness, assurance, physical evidence, empathy and reliability on customer satisfaction in Makassar and analyze the dominant service quality affecting satisfaction. The results of the discussion, the results that can be discussed are related to the existence of consumers who get services and are needed as information to find out the identity as respondents and research objects that provide interpretations of respondents' characteristics to analyze the effect of service quality on consumer satisfaction in makassar city. Based on calculations with the help of the SPSS program using the Full Model Regression obtained the multiple liner regression equation is obtained as follows: Y = -3.518 + 0.448X1 + 0.452X2 + 0.309X3 + 0.255X4 + 0.175X5 The regression equation above there is a value of 0 or a constant value of -3.518. This shows that if the independent variable is entirely considered to be worth 0, then consumer satisfaction (Y) is -3,518. This is an indication of the influence of other variables not studied in the analysis of the dimensions of service quality on consumer satisfaction on the Statistical test F or simultaneous significance test, basically showing whether all the free variables included in the model have an influence together on the dependent variable Y. Test F is carried out by comparing the Fhitung with the value of the Ftabel at a real level = 0.05. The F test has a significant effect if the calculation is greater than the Ftabel or the probability of error is less than 5% (P < 0.05). The results of the calculation of the Full Model Regression analysis with the help of the SPSS program. Version 25 obtained a Fhitung of 38,583 with a probability level of 0.000 (significant). Whereas Ftabel is 2.31 thus then Fhitung is greater than Ftabel (38,583 > 2.31) and also probability is much smaller than 0.05, meaning that the hypothesis of this study is acceptable.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL: (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Nurbayani Nurbayani; Jamilah Jamilah; Habib Muhammad Shahib; Teri Teri
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.v18i2.3232

Abstract

This study aims to determine the effect of company growth (Asset Growth) and profitability (ROA) either partially or simultaneously on the capital structure (DER) of the Consumer Goods Industry companies listed on the Indonesia Stock Exchange. The independent variable in this study is Company Growth (X1) and Profitability (X2), while the dependent variable is Capital Structure (Y). This type of research is a causal research and the data used is secondary data obtained from documentation techniques. This study examines consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that partially company growth (Asset Growth) has a positive and significant effect on capital structure (DER), and profitability (ROA) has a negative and significant effect on capital structure (DER). Meanwhile, simultaneously company growth (Asset Growth) and profitability (ROA) have a positive and significant effect on capital structure (DER).
Konsep Keseimbangan dalam Ekonomi Islam: Antara Rasionalitas dan Spiritualitas Abdul Wahab
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.v18i2.2786

Abstract

Islamic economic values are not determined based on rational measurements such as capitalism, liberalism, and others. The economy will not work Islamically without rational dan spiritual equivalence. Therefore, the role of the mind and heart is considered crucial to implementing economic activities from an Islamic perspective. If the economics do not acquire both of them, they potentially would face some distortions. There is nothing more special between mind and heart in carrying out economic activities, where the mind is applied to thinking properly and correctly (rational), while the heart is used to notify faith situations (spiritual). So that Islamic values be able to obtain only if there is a balance between rational and spiritual. This study aims to provide an overview of the role of Islamic economics. The literature study approach is used in this work in which data would be collected by reviewing findings, while secondary data from books, journals, articles, and other works of literature is the data that would be processed. This paper shows that the role of Islamic economics could only be apprehended if there is an equivalent of rationality and spirituality.
Online Marketing sebagai Strategi Kualitas Layanan pada Perbankan Syariah Ratri Nurina Widyanti; Mustaqim Pabbajah; Muh. Darwis
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.v18i2.3115

Abstract

Online marketing strategies are a requirement for every institution in responding to the intensity of technology use in society. This paper aims to explain the need for online marketing to be implemented in Islamic banking as an effort to realize quality service for customers. The study is based on qualitative research with data sources in the form of observation, literature studies and documentation with descriptive analysis. Based on the analysis of the literature, it was found that Islamic banking needs to adapt to technological demands to socialize the concepts built on Islamic banks. Online marketing has an important role in providing information to the public regarding Islamic banking and its differences from conventional banks. In addition, online marketing is a strategy for providing quality service to customers and the public. Factors driving the success of Islamic banks in marketing products online are inseparable from; adequate infrastructure, mastery of digital literacy by human resources and innovative leadership. With an online marketing approach, besides being able to have implications for quality services, it can also be widely understood by the community effectively and efficiently. This paper suggests the need for responsive and adaptive Islamic banking to the increasingly rapid technological developments.
Pengaruh Religiusitas, Kepercayaan dan Kesenangan Terhadap Niat Untuk Menggunakan Aplikasi Perhitungan Zakat Masradin Masradin; Mursalim Laekkeng; Nur Wahyuni
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3355

Abstract

This research was conducted to determine the influence of religion, belief and pleasure on the intention to use the Zakat Calculation Application. Using primary data through a questionnaire as many as 170 respondents with criteria 1) are Muslim, 2) Have a job/income, 3) Have never used a zakat calculation application but are familiar with the zakat calculation application. Data were analyzed using the SPSS 26 program. The results of this study indicate that: (1) the effect of religiosity on the intention to use the zakat calculation application is positive but not significant; (2) Belief in the intention to use the zakat calculation application has a significant positive result; (3) Pleasure with the intention of using the zakat calculation application, the negative results are not significant. This research gives the meaning that even though someone has an appreciation of his religious teachings, it is not necessarily able to influence his intention to choose a zakat calculation application. The existence of responses and application updates carried out by the carrier is able to arouse one's self-confidence so that it encourages the intention to use the zakat calculation application. The ease of technology for the application of zakat calculations has not been able to generate a feeling of pleasure because what is expected is that the application must be able to show the legal basis for determining zakat which is used as a reference for consideration  
Analisis Fraud Diamond Dalam Mendeteksi Finansial Statement Fraud pada Perusahaan Manufaktur di BEI Tahun 2018-2020 Muchriana Muchran; Sri Nengsi Eka; Asriani Hasan
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.2883

Abstract

This study aimed to identify the potential for fraudulent financial statements using fraud diamond analysis. Fraud Diamond was a concept that explains the factors that lead someone to commit fraud, namely pressure, opportunity, rationalization and ability. The pressure factor was determined based on financial stability, external pressures and financial goals. The opportunity factor was determined based on the nature of the industry and effective monitoring. Rationalization was supported by rationalization. Finally, capability was proxied by using capability. This study used revenue management to identify the potential for fraudulent financial statements. Management was measured using the F-Score indicator. A targeted sampling method was used in the sample selection in this study, with the sampling criteria being the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2018-2020. Based on these criteria, a sample of 11 companies was obtained during the three-year financial reporting period. This study was conducted using quantitative methods. The results showed that the variables financial stability, external pressures, financial goals, and type of industry had a significantly positive effect in detecting the potential for fraudulent accounts. The effective monitoring variable had no positive and significant effect in detecting fraudulent deals. Meanwhile, rationalization and skills did not have a significant negative impact on detecting the potential for fraudulent financial reports.
Percepatan Pemulihan Ekonomi Pasca Pandemi Covid-19 Melalui Investasi Pasar Modal Syariah Ahmad Agus Hidayat; Achmad Fageh; Siska Arie Novita; Elissa Qathrunnada; Fahmi Akhyar Al Farabi
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3534

Abstract

The purpose of this research is to explore and examine the strategies being pursued to achieve economic recovery after the Covid-19 pandemic through the Islamic Capital Market Investment sector. The qualitative research method used in this study through a descriptive approach. While the analysis was used by conducting a deeper discussion based on the information obtained. The research results obtained are aimed at accelerating economic recovery after the Covid-19 pandemic by strengthening the Islamic economic and capital market system, strengthening public literacy regarding investment, increasing public trust in Islamic capital market products, and strengthening regulations on Islamic capital markets.

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