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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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Analisis Determinan Penggunaan e-Filling pada Wajib Pajak Orang Pribadi di KPP Pratama Lubuk Pakam Yenni Apnilawati; Reza Hanafi Lubis; Sri Fitria Jayusman
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.v19i1.3767

Abstract

This study aims to explore and analyze the factors that influence the use of e-Filling on individual taxpayers at KPP Pratama Lubuk Pakam. The type of research in this research is quantitative using a descriptive research approach with associative research. The population of this study is individual taxpayers who are registered at KPP Pratama Lubuk Pakam. The sampling method uses the Slovin formula, the number of samples used is 100 sample data. Methods of data analysis using multiple linear regression. The results showed that perceptions of security and confidentiality had a positive effect on the use of e-Filling by obtaining a t value of Security and Confidentiality of 9,301 > 2,628 with a significant level of 0.000 <0.05 then H1 was accepted and Security and Confidentiality had a positive and significant effect on the use of e-Filling, perceived convenience had a positive effect on the use of e-Filling with the obtained t value of Perceived Convenience was 8,360 > 2,628 with a significant level of 0. 000 <0.05 then H2 is accepted and Perceived Ease has a positive and significant effect on the use of e-Filling, and perceived user satisfaction has a positive effect on the use of e-Filling with the obtained t-count User Satisfaction is 4,562 > 2,629 with a significant level of 0,000 < 0.05, then H3 is accepted and user satisfaction has a positive and significant effect on the use of e-Filling.
Peranan Anggaran Biaya Produksi Sebagai Alat Bantu Pengendalian dalam Upaya Pencapaian Efektifitas pada PT Perkebunan Nusantara III Medan Indah Ayu Lestari; Ova Novi Irama
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.v19i1.3768

Abstract

PT Perkebunan Nusantara III Medan is a State-Owned Company (BUMN) where the company is engaged in plantations. This study aims (1) to determine the preparation of the production cost budget at PT. Nusantara Plantation III Medan. (2) To determine the effectiveness of production cost control at PT. Nusantara Plantation III Medan. (3) To determine the role of the production cost budget in supporting the effectiveness of production cost control at PT. Nusantara Plantation III Medan. This research uses a qualitative approach with a descriptive research type at PT Perkebunan Nusantara III Medan. The type of data used is quantitative data with primary and secondary data collection. Primary data includes interview data with informants and secondary data in the form of production budget data for PT Perkebunan Nusantara III Medan and data collection techniques through documentation, observation and interviews. The research results obtained are from 2020 to 2022. (1) The preparation of the budget at PT Perkebuann Nusantara III Medan has been carried out in accordance with adequate procedures. (2) The effectiveness of the use of the budget as a means of controlling the production costs of PT Perkebunn Nusantara III Medan has been running effectively because the realized value is smaller than the production cost budget. This shows a favorable condition (3) The production cost budget at PT Perkebunan Nusantara III Medan has provided a significant role in the process of controlling production costs. Because the production cost budget that has been set has fulfilled the functions and objectives of the budget.
Pengaruh Pengenaan Sanksi Administrasi dan Kesadaran Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor di Provinsi Sumatera Utara Reza Hanafi Lubis
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.v19i1.3782

Abstract

The purpose of this study aims to determine the effect of imposition of administrative sanctions, awareness of taxpayers and application of the e-Samsat system on partial and simultaneous motor vehicle taxpayer compliance in the South Medan Samsat. This research is a Quantitative Research using Primary Data. This study used a sample of 100 taxpayer respondents using accidental sampling technique. The data analysis technique used in this study uses validity test, reliability test, normality test, multiple linear regression test, and hypothesis test (F test and T test). The data was processed using SPSS Version 23. The results showed that partially Tax Administration Sanctions (X1) and Taxpayer Awareness (X2) were accepted, which means they have an effect on Motor Vehicle Taxpayer Compliance in North Sumatra Province, while the Implementation of the E-Samsat Program is rejected, which means it has no effect on Taxpayer Compliance. As for Simultaneously Tax Administration Sanctions (X1), Taxpayer Awareness (X2), Implementation of E-Samsat (X3) have a significant effect on Motor Vehicle Taxpayer Compliance in the South Medan Samsat.
Determinan Green Accounting terhadap Sustainable Development pada Perusahaan Pertambangan yang Terdaftar di BEI Linda Arisanty Razak; Wahyuni; Nur Azizah
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.v19i1.3813

Abstract

This study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports.
Supply Chain and Value Chain dalam Pemasaran Kain dan Produk Turunannya di Kota Subulussalam Ariel Miansyah; Annio Indah Lestari Nasution
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.v19i1.3859

Abstract

This study aims to analyze the factors that influence the supply chain and value chain in the marketing of fabrics and their derivative products in the City of Subulussalam using qualitative methods. This research was conducted by collecting data through in-depth interviews and direct field observations. Respondents in this study were manufacturers of fabrics and their derivative products in the city of Subulussalam. The results of the study show that the supply chain in the marketing of fabrics and their derivatives affects product quality, production speed, fulfillment of consumer demand, reduction of production costs, and product innovation. Therefore, good supply chain management in the marketing of fabrics and their derivatives can improve the quality of these fabrics and their derivatives. While the value chain in cloth marketing affects product quality, raw material selection, production efficiency, environmental sustainability, and relationships between stakeholders in cloth marketing. Good value chain management in fabric marketing can improve fabric product quality, production efficiency, and environmental sustainability. In addition, good value damage management can also improve. This research is expected to contribute to the producers of fabrics and their derivative products in the City of Subulussalam in facing challenges and taking advantage of opportunities in the fabric industry and their derivative products. This research can also be used as a reference for further research on supply chains and value chains in the fabric industry and its derivative products in other regions in Indonesia.
Analisis Kinerja Keuangan dengan Rasio Liquiditas, Solvabilitas, Aktivitas dan Profitabilitas PT.XYZ Ilham Ilham; Ismail Ismail; Muh. Alam Nasyrah Hanafi
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.v19i1.3915

Abstract

This study aims to analyze the financial performance of PT. XYZ. performance is based on the ratio of liquidity, solvency, profitability, activity. The research method used is quantitative descriptive analysis. Data analysis techniques using financial ratio analysis. The results of this study indicate that: (1) in terms of the liquidity ratio, it indicates that the company is not liquid because it is below the industry average. (2) in terms of the Solvency ratio, it shows that the company is not solvable because the total assets owned by the company are unable to cover debts to outsiders and when measured using the ratio of debt to equity shows that the company is solvable because the capital owned by the company is able to cover the company's debts. (3) the activity ratio, measured using the debt turnover ratio shows that the company is not doing well, while the stock turnover of the company's condition shows good. (4) profitability ratios, the condition of the company is not good.
Determinan Penanaman Modal Asing Langsung di Indonesia Periode Tahun 2016-2020 Sudirman Sudirman; Nurwafa Wafia
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.v19i1.3933

Abstract

This study aims to examine the effect of gross domestic product, infrastructure, exports, and corruption perception index on foreign direct investment in Indonesia. The data used is time series data over a period of 25 years, namely from 2016-2021. The type of data is secondary data obtained from the Central Bureau of Statistics and Transparency International. The data is processed using multiple regression analysis method with the help of SPSS software version 26. The results of this study indicate that together the variables of Gross Domestic Product, Corrosion Perception Index, Exports, and Infrastructure have a significant effect on Foreign Direct Investment in Indonesia. Then partially, the gross domestic product variable and the corruption perception index have a positive and significant effect on foreign direct investment. Likewise, the export variable has a positive but not significant effect on foreign direct investment in Indonesia. Meanwhile, infrastructure has a negative and significant effect on foreign direct investment in Indonesia  
Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan terhadap Kualitas Laporan Keuangan Lusiana Kanji; Yudi Akhmad Sadeli
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.v19i1.4105

Abstract

The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency
Pengaruh Digitalisasi Pembelajaran, Kompetensi Profesional dan Komitmen Kerja dimoderasi oleh Budaya Organisasi terhadap Prestasi Siswa pada SMP Negeri 4 Makassar Misbahuddin, Misbahuddin; Nashriah Akil; Imran Taufik; Ihsan Guntur
Al-Buhuts Vol. 21 No. 1 (2025): 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.v21i1.5217

Abstract

This study aims to analyze the influence of learning digitalization, teachers' professional competence, and work commitment on student achievement with organizational culture as a moderation variable. This study was conducted at SMP Negeri 4 Makassar by involving a randomly selected sample of students. This study uses a quantitative method with path analysis to test the hypothesis proposed. The results show that the digitization of learning has a significant effect on student achievement, especially when supported by a strong organizational culture. Teachers' professional competence has also been shown to significantly improve student achievement, with influence amplified by a supportive organizational culture. Teachers' work commitment has a significant effect on student achievement, and a positive organizational culture reinforces this influence. These findings emphasize the importance of the role of organizational culture in maximizing the positive influence of learning digitalization, teacher professional competence, and work commitment to student achievement. The recommendations of this study include strengthening organizational culture in schools, improving teachers' professional competence through continuous training, and integrating technology in the learning process to improve overall student achievement.
Pengaruh Lifestyle dan Green Knowledge Terhadap Green Purchase Behavior yang Dimediasi Good Purchase Intention Laela, Laela; Mohungo, Yolanda
Al-Buhuts Vol. 21 No. 1 (2025): 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.v21i1.6308

Abstract

This study aims to analyze the influence of Lifestyle and Green Knowledge on Green Purchase Behaviour with Green Purchase Intention as a mediating variable. The study is motivated by the growing public awareness of environmental issues and the importance of understanding the factors that drive environmentally friendly purchasing behavior. A quantitative approach was used, employing Structural Equation Modeling (SEM) as the analytical technique. Data were collected through a questionnaire distributed to 100 respondents with experience in purchasing eco-friendly products. The results show that lifestyle does not have a direct effect on green purchase behaviour but has a positive effect on green purchase intention. Green knowledge has a positive effect on green purchase behaviour but does not influence green purchase intention. Furthermore, green purchase intention is found to significantly mediate the relationship between lifestyle and green purchase behaviour, but not the relationship between green knowledge and green purchase behaviour. These findings reinforce the importance of building environmentally friendly purchase intentions through consumer lifestyle in order to enhance green purchasing behavior.

Page 20 of 40 | Total Record : 394

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