cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Bakri
Contact Email
bakri@iaingorontalo.ac.id
Phone
+6281354775599
Journal Mail Official
bakri@iaingorontalo.ac.id
Editorial Address
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
Location
Kota gorontalo,
Gorontalo
INDONESIA
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
 17   18   19   20   21 
The Influence of Quality of Financial Statements of Waqf Institutions on Stakeholder Trust Wali Saputra; Bakri Bakri
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.v19i1.3558

Abstract

This study aims to analyze the effect of the quality of the financial statements of waqf institutions in Riau on stakeholder trust. This study used primary data obtained by distributing questionnaires to 157 stakeholders who always interact with waqf institutions. Data analysis methods used in this study include research instrument and hypothesis testing using regression analysis. The results of the study show that the quality of the waqf institution's financial statements has an effect on stakeholder trust. This is based on the calculated t value of 5.851 with a significance level of 0.000 (<0.05) and t table 1.972141. This shows that t count is greater than t table (5.851 > 1.972141). The results of this study concluded that the quality of the waqf institution's financial statements affects stakeholder trust
Faktor-Faktor yang Mempengaruhi Minat Berinvestasi Saham: (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Negeri Gorontalo) Usman Usman; Fadhilah Nur Aini Salehe; Hapsawati Taan
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.v19i1.3569

Abstract

This study aims to determine the factors that influence interest in stock investment in students of the Accounting Department, State University of Gorontalo through the factors of investment knowledge and information technology. This type of research uses a quantitative approach. The population in this study were active S1 students majoring in Accounting at Gorontalo State University in 2019-2020. The sampling technique in this study used the slovin formula with a total of 99 people. The type of data used in this study is primary data, namely data obtained directly from the respondents. The data analysis technique in this study is multiple linear regression. The data collection method was carried out by distributing questionnaires to active S1 students in the Department of Accounting. The results of this study are that investment knowledge and information technology have a positive and significant effect on interest in investing in shares of students of the Accounting Department, State University of Gorontalo
Determinan Niat Untuk Menggunakan Uang Elektronik Syariah : Integrasi TAM dengan Persepsi Religiusitas Diana Nabilatul Arifah; Sulistya Rusgianto
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.v19i1.3574

Abstract

The benefits of a transaction can be seen from how the payment system runs efficiently by using the minimum possible cost. the use of e-money is growing very rapidly in Indonesia, but the use of Islamic electronic money is still low. research that can identify factors that have the possibility to influence consumer intention to use electronic money or sharia e-money so as to increase its use in Indonesia. In this study, researchers want to integrate the Tecnology Acceptence model or commonly called TAM which is considered a simple model but has a strong role in predicting and explaining behavioral acceptance intentions with perceived religiosity. this study also considers knowledge of Riba (KR) as a moderating variable that can weaken and streng then the intention to use Islamic e-money which has not been considered by many other studies. The method used quantitative method with 172 samples with data analysis techniques using structural equation modelling (SEM). This study found that the integration of the TAM model and perceived religiosity (PR) can explain the intention to use Sharia electronic money (INT) by 60%. SN, PEU, PR have a significant effect on INT, while PU has no significant effect on INT. KR can also moderate the relationship between SN and INT
Potensi Sektor Ekonomi di Kabupaten Tuban, Bojonegoro dan Lamongan Provinsi Jawa Timur Eka Yunila Putri Sholikhatun Nisa; Syamsul Huda
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.v19i1.3586

Abstract

This study aims to find out how to analyze the potential of each economic sector and find out the magnitude of the multiplier in Tuban, Bojonegoro and Lamongan Regencies. The approach method used is to apply a type of quantitative study with secondary data types in the form of time series data obtained from the Central Bureau of Statistics. By using analysis techniques, namely location quotient, shift share, class typology and multiplier effect. The research results obtained are that there are 6 base sectors in Tuban Regency, 2 base sectors in Bojonegoro Regency and 10 base sectors in Lamongan Regency. For sectors that drive economic growth in East Java Province, there are 2 sectors in Tuban and Bojonegoro Regencies and 5 sectors in Lamongan Regency. Sectors belonging to relatively fast economic growth in Tuban, Bojonegoro and Lamongan Regencies, there are 2 economic sectors. There are 2 sectors that provide locational advantages in Tuban Regency, 3 sectors in Bojonegoro Regency and 4 sectors in Lamongan Regency. For the results of the sector class typology in quadrant I in the Tuban Regency there are 2 sectors, 4 sectors in Bojonegoro Regency and 7 sectors in Lamongan Regency. And on the results of the analysis the value of the basis multiplier is 1.31 in Tuban Regency, 1.70 in Bojonegoro Regency and 1.21 in Lamongan Regency.
Analisis Pengaruh Jumlah Penduduk, Tingkat Pengangguran dan Pertumbuhan Ekonomi terhadap Tingkat Kemiskinan di Kabupaten Malang Cindy Fatikha Sari; Syamsul Huda
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.v19i1.3602

Abstract

This research was conducted with the aim of knowing the effect of population, unemployment and economic growth on the poverty rate in Malang district from 2007 to 2021. The data used in this research is secondary data from the Central Bureau of Statistics (BPS) in Malang district. The research method used is a quantitative method using multiple linear regression analysis. Thus, the results achieved simultaneously on population, unemployment rate and economic growth jointly affect the poverty rate, while some population variables have a negative impact on the poverty rate, the unemployment rate has a positive impact on the poverty rate, and economic growth has a positive impact on poverty rate in Malang Regency
Akuntansi, Budaya, dan Korupsi: Sebuah Studi antar Negara Ahmad Dzakwan; Syarifuddin Syarifuddin; Amiruddin Amiruddin
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.v19i1.3619

Abstract

The purpose of this study is to determine and analyze the influence of accounting and culture on the level of corruption in countries. The study uses the adoption status of international accounting standards as a proxy for the accounting variable, Hofstede's cultural dimensions for culture variable, and measures a country's level of corruption using the Corruption Perception Index. The research data are obtained from adoption status of international accounting standards published by IFAC and IASB, Hofstede's cultural dimensions published by Hofstede Insights, and Corruption Perceptions Index published by Transparency International for the observation period of 2022-2023. The study employs multiple linear regression analysis of the data with a sample size of 83 countries obtained using purposive sampling. The results show that a country can reduce its level of corruption by adopting international public sector accounting standards and international financial reporting standards. The study also indicates that a country's level of corruption increases if the country is characterized by high power distance, collectivism, masculinity, high uncertainty avoidance, long-term orientation, and restraint cultural dimensions. Meanwhile, adoption of international education standards, international standards on auditing, and code of ethics for professional accountants has no significant influence on reducing a country's level of corruption
The Influence of Employee Engagement and Work Ethic on Employee Productivity at PT. Cipta Langgeng Mitra Sukses Gorontalo Rahmisyari Rahmisyari; Nur Rahmi
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.v19i1.3665

Abstract

This study aims to determine how much employee engagement (X1) and work ethic (X2) influence employee work productivity (Y) at PT Cipta Langgeng Mitra Sukses Gorontalo. The sampling technique used in this study was a simple random sample of 94 respondents, while the main data collection was through a list of statements tested through validity and reliability tests. While the analysis technique used is the path analysis technique. The first test results show that simultaneously the employee engagement variable (X1) and work ethic (X2) affect employee work productivity at PT. Tcipta Langgeng Maitra Sukses, which is 0.795 or 79.5%. The results of partial hypothesis testing for each employee engagement variable (X1) amounted to 0.394, and the work ethic variable amounted to 0.482. And there is an epsilon in this study of 0.205, which is not contained in this research model.
Pengaruh Keselamatan dan Kesehatan Kerja terhadap Prestasi Kerja Karyawan : (Studi pada PT PLN Makassar Area Rayon Timur) Zulfikry Sukarno; Nurlaely Razak; Dahniyar Daud
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.v19i1.3694

Abstract

This study aims to determine whether work safety and work performance affect the work performance of employees at PT. State Electricity Company (Persero) Makassar East Rayon Area. This data collection uses primary data obtained from questionnaires using the saturated sample technique, with a sampling of all 40 employees in 2020 used as a sample. The test method in this study uses classical assumption tests including normality heteroskedastisity and multicolonierity. The analysis method uses SPSS 23 software with multiple regression techniques. The results of this study show that occupational safety has a positive and significant effect on employee work performance. This is evidenced by the significance value of 0.048 < 0.05. Occupational health has a positive and significant effect on employee work performance. This is evidenced by a significance value of 0.008 < 0.05. Occupational safety and occupational health together have a positive and significant effect on the Work Performance of PT. PLN (Persero) Makassar East Rayon Area.
Pengaruh Aspek Manajemen Keuangan Daerah terhadap Transparansi Pengelolaan Keuangan Daerah Kabupaten Luwuk Timur Syarah Monika; Muchriana Muchran; Nasrullah Nasrullah
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.v19i1.3525

Abstract

This study aims to examine whether the presentation of regional financial reports, accessibility of regional financial reports, and internal control affect the transparency of regional financial management in East Luwu Regency. This study used a type of quantitative research originating from primary and secondary data, by distributing questionnaires to all staff/employees at the East Luwu Regency BKAD office as many as 38 employees. The analytical methods used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis test, and hypothesis testing with the Coefficient of Determination Test (R2) and t test (Partial Test). The results of this study indicate that: 1) Presentation of regional financial reports has no positive and significant effect on the transparency of regional financial management. 2) The accessibility of regional financial reports has a positive and significant effect on the transparency of regional financial management. 3) Internal control has no positive and significant effect on the transparency of regional financial management.
Analisis Penggunaan Labelisasi Halal pada Produk Minuman Mixue dalam Meningkatkan Kepecayaan Konsumen Muslim di Kota Medan Rosmaliza Lubis; Muhammad Yafiz
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.v19i1.3545

Abstract

This study aims to analyze the level of trust of Muslim consumers in Medan City towards Mixue beverage products before and after the application of halal labeling. The research method used is a qualitative method with a descriptive analysis approach. The results of this study indicate that the halal label is very important for Muslim consumers in choosing and buying products, including Mixue beverage products. This is because it is believed that products that have received the halal label have gone through a strict certification process and are in accordance with Islamic sharia principles. In addition, the halal label also gives confidence to Muslim consumers that the product is safe and halal for consumption. Apart from the halal label, this study also found that other factors such as product quality, price, and promotion also influence the decision of Muslim consumers to buy Mixue drinks. However, overall the halal label remains an important factor that producers must pay attention to in marketing Mixue beverage products to Muslim consumers in Medan City. Overall, this research provides useful information for producers in developing appropriate marketing strategies for Mixue beverage products in Medan City.

Page 19 of 40 | Total Record : 394

 17   18   19   20   21 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol. 21 No. 2 (2025): Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts Vol. 19 No. 1 (2023): Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts Vol. 14 No. 02 (2018): Al-Buhuts Vol. 14 No. 01 (2018): Al-Buhuts Vol. 13 No. 01 (2017): Al-Buhuts Vol. 13 No. 2 (2017): Al-Buhuts Vol. 12 No. 1 (2016): Al-Buhuts Vol. 11 No. 1 (2015): Al-Buhuts Vol. 10 No. 1 (2014): Al-Buhuts More Issue