Al-Buhuts (e-journal)
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
Articles
394 Documents
<![CDATA[Efektivitas Implementasi Sistem Informasi Manajemen BAZNAS dalam Meningkatan Mutu Pengelolaan Zakat, Infaq dan Sedekah ]]>
<![CDATA[Mahfiza Mahfiza]]>;
<![CDATA[Arsyad Paweroy]]>;
<![CDATA[Hamsil Hamdi]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3580
<![CDATA[This study aims to examine the application of BAZNAS management information systems in improving the quality of zakat, infaq and donate management at BAZNAS. The method used in this research is descriptive qualitative method. data collection is done by interviews, observation, and documentation. Data analysis was done by data reduction, presented and given a conclusion. The results of the study prove that the implementation of the BAZNAS management information system can improve the quality, performance and professionalism of the management of zakat, infaq and alms to be more effective, starting from the collection, distribution and empowerment of Zakat, Infak and Alms, so as to increase the interest of muzakki to channel their zakat through institutions BAZNAS zakat manager. Factors supporting the implementation of simba at BAZNAS make it easier for amil in collecting and allocating Zakat, Infak and Alms funds. While the inhibiting factor is the lack of understanding of Amil regarding the operation of the SIMBA application. The application of simba was realized well after the amils attended special training related to the SIMBA application]]>
<![CDATA[Karakteristik Kondisi Sosial Ekonomi Terhadap Perilaku Migrasi di Kabupaten Jeneponto ]]>
<![CDATA[Abdul Rahman]]>;
<![CDATA[Armita Kurnia Dewi]]>;
<![CDATA[Sitti Aisyah]]>;
<![CDATA[Nurbayani Nurbayani]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3582
<![CDATA[This study aims to determine and analyze the influence of social and economic factors on migration behavior in Jeneponto. By using this type of quantitative research, the data is processed with a type of confirmative research using a quantitative approach. Where the research was carried out in Jeneponto Regency from May to September 2022. The data used is secondary data obtained through the Central Bureau of Statistics and other appropriate sources also related to research. The analysis technique used is the classical assumption test and multiple linear regression with the help of the SPSS Ver 26 program. The results of the multiple linear regression analysis together show that: (1) education has a negative and insignificant effect on migration in Jeneponto Regency (2) income per capita has a negative and significant effect on migration in Jeneponto Regency (3) the regional minimum wage has a positive and significant effect on migration in Jeneponto Regency (4) Agricultural land has a negative and insignificant effect on migration in Jeneponto Regency]]>
<![CDATA[Analisis Sektor Unggulan pada Perekonomian Kabupaten Pasuruan ]]>
<![CDATA[Nur Latifah]]>;
<![CDATA[Syamsul Huda]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3587
<![CDATA[This study aims to determine which sectors are superior in Pasuruan Regency. The research used a quantitative descriptive approach using secondary data from the Gross Regional Domestic Product data for Pasuruan Regency and East Java Province in the 2017-2021 period. The analytical method used in this research is Location Quotient, Shift Share, Klassen Typology, Growth Ratio Model (MRP), Sectoral Contribution and Overlay analysis. Based on the results of the Location Quotient analysis, there are 3 basic sectors in Pasuruan Regency, while the results of the Shift Share analysis show that there are 7 sectors that encourage economic growth, 10 sectors that hinder economic growth and 4 sectors that have locational advantages in Pasuruan Regency and only 1 sector that is included in Quadrant I Based on the MRP analysis, 4 categories were obtained with 2 sectors included in classification I, 5 sectors included in classification II, 1 sector included in classification III and 9 sectors in classification IV. The biggest contribution in Pasuruan Regency is the Processing Industry sector and the Construction sector.]]>
<![CDATA[Analisis Strategi Pemasaran Influencer Marketing pada Online Shop Ziyadah ID di Depok ]]>
<![CDATA[Surti Wardani]]>;
<![CDATA[Arif Siaha Widodo]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3599
<![CDATA[This study aims to analyse marketing strategies with influencer marketing at the ziyadah.id online shop in Depok. This type of research uses a qualitative descriptive narrative approach. Data collection using observation and semi-structured interviews. The data analysis technique uses SWOT analysis by making IFAS and EFAS matrices, weighting and formulating strategies: SO, WO, ST and WT. The results of the research on the IFAS matrix show that the strengths and weaknesses have a total score of 2.93; indicates that the ziyadah.id online shop is in a strong internal position. Next, the EFAS matrix shows the opportunity and threat factors with a total score of 3.70; indicates the company responds to existing opportunities in an extraordinary way and avoids threats in its industrial market. The Cartesian diagram shows that the online shop ziyadah.id l is in quadrant I, which is a favourable situation. The strategy that must be implemented is to support an aggressive growth policy (Growth Oriented Strategy/GOS) in order to maximize the strengths it has to seize opportunities and balance other competitors among online shops. In the SO strategy, a strength factor must be maintained to be able to take the opportunities that exist. The ST strategy coupling shows the company must maximize its strengths to overcome existing threats. The WO strategy shows that the company takes advantage of existing opportunities by minimizing the company's weaknesses. Whereas the WT strategy requires companies to minimize weaknesses and avoid threats.]]>
<![CDATA[Pengaruh Kecerdasan Emosional, Kecerdasan Sosial dan Kecerdasan Intelektual terhadap Pemahaman Akuntansi: Survei pada Mahasiswa Program Studi Akuntansi STIEM Bongaya Makassar ]]>
<![CDATA[Yusriadi Hala]]>;
<![CDATA[Neng Indriyani]]>;
<![CDATA[Rostiaty Yunus]]>;
<![CDATA[Rezky Auliah]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3604
<![CDATA[The aim of this research is to find out whether emotional intelligence, social intelligence and intellectual intelligence partially affect the understanding of accounting in students of the accounting study program at STIEM Bongaya Makassar. The data collection technique uses primary data obtained through a questionnaire using a purposive sampling technique. The population is all students of the STIEM Bongaya Makassar accounting study program, totaling 273 people, while the sample taken is 85 students. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumption tests, multicollinearity tests and heteroscedasticity tests. Methods of data analysis using multiple linear regression techniques. The results of the study show that first, emotional intelligence does not have a positive and significant effect on understanding accounting. Second, social intelligence has a positive but not significant effect on accounting understanding, third, intellectual intelligence has a positive but not significant effect on accounting understanding]]>
<![CDATA[Efek Kualitas Layanan, Kualitas Produk, Diskon dan Lokasi pada Kepuasan Pelanggan ]]>
<![CDATA[Buyung Romadhoni]]>;
<![CDATA[Ibrahim Ibrahim]]>;
<![CDATA[Deasy Mauliana]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3623
<![CDATA[The purpose of this study was to study the consequences of service quality on customer satisfaction at Domino's Pizza Makassar; consequences of product quality on customer satisfaction Domino's Pizza Makassar; the effect of the discount strategy on customer satisfaction at Domino's Pizza Makassar; the effect of location on customer satisfaction Domino's Pizza Makassar. This research method is a quantitative research method on positivism philosophy. The population sample for this study is consumers who shop at Domino's Pizza Boulevard Makassar outlets using the non-probability sampling method. The research sampling method provides a small opportunity for one population group to be sampled. The sampling technique uses a purposive sampling technique based on certain aspects in determining the sample. Selection of a group of subjects based on previously known population characteristics, and certain criteria set based on the objectives or core problems of this study. The total sample taken in this study was 50 people with the assumption that the sample represented a large number of samples that were considered appropriate in this study. The results of this study indicate that service quality, product quality, discount strategy, and business location have a positive and significant effect on customer satisfaction. ]]>
<![CDATA[Pengaruh Profesionalisme Kerja dan Kompetensi Auditor, terhadap Kualitas Audit Inspektorat Provinsi Sulawesi Barat ]]>
<![CDATA[Syamsul Bakhtiar Ass]]>;
<![CDATA[Mustafa Mustafa]]>;
<![CDATA[Hajar Hajar]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3645
<![CDATA[Abstract This research was conducted to determine the effect of work professionalism and auditor competence on audit quality. using primary data through a questionnaire of 52 respondents, the determination of respondents using a purposive sampling technique consisting of auditors and Supervisors for the Implementation of Regional Government Affairs (PPUPD). Data were analyzed using the SPSS 25 program. The results showed that: (1) Work professionalism has a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province; (2) Auditor competence has a positive and significant effect on audit quality at the inspectorate of West Sulawesi Province; (3) Work professionalism and auditor competence simultaneously have a positive and significant effect on audit quality in the inspectorate of West Sulawesi Province]]>
<![CDATA[Pengaruh Earning Per Share (EPS) dan Stuktur Modal Terhadap Nilai Perusahaan ]]>
<![CDATA[Fitri Nurhayati M]]>;
<![CDATA[Zulkifli Bokiu]]>;
<![CDATA[Nurharyati Panigoro]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3395
<![CDATA[This study aims to determine the Effect of Earning Per Share (EPS) and Capital Structure on Company Value both partially and simultaneously. The data used is secondary data in the form of financial statements of financing services sub-sector companies for 2017 – 2021 obtained from www.idx.co.id. The number of samples in this study amounted to 6 companies obtained by purposive sampling sample technique. Data analysis in this study used multiple linear regression analysis with the help of the E-Views program. The results showed that 1) Earnings per Share has a positive effect but not on Company Value, 2) Capital Structure has a positive effect but not on Company Value, and 3) Earning per Share and Capital Structure simultaneously have a but not significant effect on Company Value.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Minat Menggunakan Paylater dengan Religiusitas Sebagai Variabel Moderasi ]]>
<![CDATA[Nur Habibah Nasution]]>;
<![CDATA[Misbahul Munir]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3493
<![CDATA[The purpose of the research was to analyze the influence of financial literacy, perceived risk and perceived ease of use on the interest in using paylater services with religiosity as a moderating variable among college students in Malang City. This study used a quantitative approach with the study population being students of the Faculty of Economics and Business or the and Faculty of Economics at UIN Malang, Brawijaya University, and State University of Malang. The sampling technique used the Slovin formula and get 390 samples. Data collection technique by distributing questionnaires and then the collected data was processed using SPSS 25 software. The results of this research indicate that financial literacy and ease of use have a significant positive relationship with intention to use paylaters, while risk perception has no effect on intentions to use paylaters. The religiosity as moderator is able to weaken the relationship between perceived ease of use to intention to use paylater. Financial literacy and perceived of risk of interest in using paylater cant be moderate by religiosity variable]]>
<![CDATA[Pengaruh Marketing Mix terhadap Keputusan Nasabah dengan Kepercayaan Sebagai Variabel Intervening ]]>
<![CDATA[Chintia Gita Sukma]]>;
<![CDATA[Abdul Hadi]]>;
<![CDATA[Titin Hartini]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i1.3526
<![CDATA[ABSTRACT This research begins with the question whether the marketing mix has an impact on customer decisions to use Indonesian Sharia Banks in Palembang City. The purpose of this study is to determine and assess the extent to which the marketing mix influences consumer choices. It then seeks to determine whether trust can mediate the effects of the marketing mix and sharia compliance on consumer choice. The main method of data collection is through distributing questionnaires with a Likert scale. an approach to data analysis that combines quantitative analysis with path analysis. The IBM SPSS 21 program is used by the analysis tool. The results of the study show that: 1) The marketing mix simultaneously influences customer decisions to use the services of Bank Syariah Indonesia in Palembang City, with an f count of 47.252 > 2.07 and a significance level of 0.000 0.05. Only four indicators—price, marketing, people, and physical evidence—have any real effect. 2) The marketing mix simultaneously influences trust, with a calculated f value of 58.753 > 2.07 and a significance level of 0.000 0.05. Only three variables—place, promotion, and people—have any influence. 3) The result of the t-test statistical test which has a significance value of 0.909 > 0.05 indicates that trust has no significant effect on customer decisions. 4) Marketing mix cannot be mediated by trust.]]>
