cover
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)
ISSN : SSN:1907     EISSN : 2442823X     DOI : https://doi.org/10.30603/ab
Core Subject : Economy,
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
Analisis Kinerja Usaha Jasa Olahraga Gorontalo Dengan Pendekatan Balanced Scorecard Karunia Rahman; Syarwani Canon; Niswatin Niswatin
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.v21i1.6685

Abstract

This study aims to evaluate the performance of the TS Futsal sports service business in Gorontalo using the Balanced Scorecard approach. The methodology used in this study was to distribute questionnaires to 95 customers and 4 employees which were carried out from February to September 2024. The results of the study showed that the financial performance of TS Futsal was in good condition with an average Net Profit Margin (NPM) of around 83.75%. From a customer perspective, the level of satisfaction showed positive results, especially in terms of service and ease of ordering. The internal business perspective shows that technological innovation has improved operational efficiency, although there is still a need for improvement in terms of teamwork. From a learning and growth perspective, employees feel involved in decision making, but communication between management and employees still needs to be improved. Overall, the implementation of the Balanced Scorecard provides a comprehensive picture of TS Futsal's performance and can be a strong foundation for future strategic planning. This study is expected to be a reference for other service businesses in improving performance and competitiveness.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MEMILIH PROGRAM STUDI MANAJEMEN ZAKAT DAN WAKAF FAKULTAS EKONOMI DAN BISNIS ISLAM UIN SUNAN AMPEL SURABAYA Mustofa, Mustofa; Khotib Khotib
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.v21i1.5293

Abstract

This research aims to determine the factors that influence students' interest in choosing the Zakat and Waqf Management Study Program. The population of this research is all students of the Zakat and Waqf Management study program class of 2021, 2021, 2023 and 2024, totaling 264 students and the sample used is 157 people, however Only 107 people filled out or returned the questionnaire, so the sample used in this study was 107 people. This research is quantitative research with a descriptive statistical approach and the method used is a survey. The validity test uses Product Moment correlation and the reliability test uses Cronbach's alpha and the data analysis technique uses descriptive analysis with percentages. The research results show that there are six factors that are the most dominant in influencing students' interest in choosing the Zakat and Waqf management study program.  The influence of each factor that influences students' interest in choosing a zakat and waqf management study program is a) the family support factor has an influence of 17.9%, b) the educational facilities factor has an influence of 16.95% c) the education cost factor has an influence of 16.60% . d) The job opportunity factor has an influence of 16.52%, e) The study program accreditation factor has an influence of 16.4% f) The self-encouragement factor has an influence of 16.30%  
Dinamika Evolusi Penelitian Green Finance: Analisis Bibliometrik pada Artikel Ilmiah Bereputasi Internasional Olii, Nurhayati; Mustafa, Muh. Sabir; Solikahan, Eka Zahra
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.v21i1.6326

Abstract

This study aims to map green finance research trends through a bibliometric analysis of internationally reputable scientific articles indexed in Scopus over the past decade. The methodology employed involves bibliometric analysis based on secondary data obtained from the Scopus database, encompassing the processes of collecting publication data, normalizing keywords, mapping collaborative networks, and identifying topic trends using bibliometric analysis software. The results indicate a significant increase in research related to green finance, with China being the most prominent country in academic publications. Major educational institutions and reputable journals such as Sustainability (Switzerland) play an essential role in supporting the development of literature in this field. Key topic trends in green finance research include sustainability, carbon emission reduction, financial innovation, green investment, and green finance policy. Challenges in the implementation of green finance include suboptimal regulations and limited access to green investment. Therefore, global collaboration, strengthening regulations, and the adoption of digital financial technology are needed to increase the effectiveness of green finance in supporting the green economy.
Peran Karakter Individu dan Lingkungan Kerja dalam Meningkatkan Kinerja dan Kepuasan Layanan Rumah Sakit Aloe Saboe Gorontalo Husain, Anggriani; Poppy Mujizat; Rizkina Fauzia Ansar; Leydia Asterina Syahrain; Muh. Sabir Mustafa
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.v21i1.6327

Abstract

This study aims to explore the impact of individual characteristics and work environment on service performance and user satisfaction at Aloe Saboe Hospital, Gorontalo. The subjects of this study were healthcare workers and patients at the hospital. The research method employed a quantitative approach with data analysis using Partial Least Squares - Path Modeling (PLS-PM). Data were collected through observation, questionnaires, and literature review. The findings indicate that individual characteristics, such as empathy and communication skills, along with a supportive work environment, significantly contribute to improved service performance and user satisfaction
Makna Loyalitas Konsumen Brand Lokal di Era Digital : Studi Fenomenologi terhadap Pengguna Media Sosial Ibrahim , Ibrahim; Suriyanti Mangkoma; Imaduddin Imaduddin
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.v21i1.6386

Abstract

The rise of social media has fundamentally transformed how consumers build loyalty toward brands, particularly local brands. Loyalty is no longer limited to repeat purchases but has expanded into emotional, social, and participatory engagement manifested on digital platforms such as Instagram and TikTok. This study aims to explore and understand the meaning of consumer loyalty toward local brands on social media using a qualitative phenomenological approach. Informants were selected purposively, consisting of eight active users aged 18–35 residing in South Sulawesi who have consistently interacted with local brands through social media. Data collection techniques included in-depth interviews, participatory observation, and digital documentation. Thematic analysis was employed to identify the essential meanings embedded in participants’ experiences. The findings revealed three main themes: loyalty as digital togetherness, value identification with local brands, and social interaction as a form of emotional attachment. The study concludes that consumer loyalty in the digital era is a construction of experience that is reflective, affective, and social in nature. This research contributes to the development of an experience-based perspective on loyalty and offers practical implications for digital strategies of local brands in Indonesia.
Integrasi Prinsip Syariah dalam Pengembangan Fintech: Tantangan dan Peluang Sulistiawati, Ade; Safri, Aisyah; Arimbi, Andi Asira; Hastuty, Ade
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.v21i1.6428

Abstract

This study aims to conceptually examine the process of integrating sharia principles in the development of sharia financial technology (fintech), as well as identify the challenges and opportunities that accompany it in Indonesia. Using a qualitative approach through a literature study, this research examines academic literature, policy documents, and related fatwas obtained from various credible sources such as scientific journals, official websites of OJK, DSN-MUI, and KNEKS. The analysis was conducted thematically and content-wise on key issues such as the application of sharia contracts (murabahah, mudharabah, musyarakah), the supervision of the Sharia Supervisory Board, and the application of technology such as smart contracts and blockchain in maintaining sharia compliance. The results show that the integration of sharia principles in fintech systems and products faces a number of challenges, including low sharia financial literacy, limited regulations, lack of human resources who are experts in digital muamalah fiqh, and not optimal sharia technology support. However, the growth potential of this industry is huge, supported by the majority Muslim population, the need for halal financial services, as well as regulatory initiatives and the development of digital technology. This research is expected to provide theoretical and practical contributions for regulators, industry players, and Muslim communities in supporting the growth of Islamic fintech that is inclusive, sustainable, and in accordance with maqashid al-shariah
Pengaruh Upah Minimum Provinsi, Motivasi Kerja, dan Loyalitas terhadap Kinerja Karyawan pada Perusahaan Jasa Sewa Mobil di Sulawesi Selatan Akbar, Akbar; Serlin Serang; Suriyanti, Suriyanti
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.v21i1.6436

Abstract

This study aims to analyze the influence of UMP and work motivation on employee performance, with employee loyalty as a mediating variable, particularly in the car rental service sector in South Sulawesi. The research employs a quantitative approach using a survey of 222 respondents selected through purposive sampling. The collected data were analyzed using SEM-PLS techniques to examine the relationships among variables. The findings reveal that UMP and work motivation have positive and significant effects on employee loyalty and performance. Employee loyalty is also proven to mediate the influence of UMP and work motivation on performance. A combination of fair UMP policies and effective work motivation strategies results in sustainable employee loyalty, which directly impacts productivity improvement. This study recommends that organizations integrate UMP policies and motivation strategies with a holistic approach that includes rewards, training, and career development.
Pengaruh Sistem Tirani Dalam Kepemimpinan terhadap Kinerja dan Loyalitas Anggota : Kepercayaan pada Pemimpin Sebagai Variabel Intervening Irwan Tahir; Suriyanti, Suriyanti; Serlin Serang
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.v21i1.6437

Abstract

This study aims to analyze the direct  effects  of  Tyrannical  Leadership  on  Leader  Trust,  Performance,  and  Loyalty,  as  well  as evaluate the mediating role of Leader Trust. A quantitative approach was employed, with a population consisting of Polri members and a sample selected through purposive sampling. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings revealed that Tyrannical Leadership had no significant effect on Leader Trust and Loyalty but had a small significant effect  on  Performance.  In contrast, Leader Trust  had  a significant  and  strong influence on both Performance and Loyalty. These results highlight the importance of trust as a key element in enhancing subordinate performance and loyalty, while also demonstrating that tyrannical leadership is less effective in fostering productive working relationships. This study recommends Polri to adopt a trust-based leadership style focused on transparent communication, consistency, and the creation of a fair and supportive work environment
Pengaruh Strategi Pemasaran terhadap Loyalitas Pelanggan dan Volume Penjualan Melalui Kepuasan Pelanggan : (Studi Kasus pada PT. PLN (Persero) UP3 Bulukumba) Andi Muh. Armin Yusfin; Mahfud Nurnajamuddin; Serlin Serang
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.v21i1.6440

Abstract

This study aims to analyze the impact of marketing strategy on customer satisfaction, customer loyalty, and sales volume, with customer satisfaction acting as a mediating variable. The study employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to examine the relationships between variables. Data were collected through surveys using questionnaires distributed to 106 customers selected using the purposive sampling method, targeting customers who had used energy sector services and possessed relevant experience with these services. Data collection was conducted directly, ensuring that respondents met the criteria aligned with the research objectives. The results show that marketing strategy has a positive and significant effect on customer satisfaction, customer loyalty, and sales volume. Additionally, customer satisfaction positively and significantly influences both loyalty and sales volume, and it is proven to mediate the relationship between marketing strategy and customer loyalty, as well as sales volume. These findings affirm that well-designed marketing strategies, such as relevant promotions, competitive pricing, and quality services, play a crucial role in enhancing customer satisfaction, which ultimately strengthens customer loyalty and drives sales growth. This study contributes to the theoretical framework by expanding the literature on marketing in the energy sector, particularly regarding the role of customer satisfaction as a mediator. Practically, the findings recommend that companies focus more on customer-centric marketing strategies to build sustainable long-term relationships. However, the limitations of this study include its restricted geographical scope and its lack of exploration of other variables, such as the role of digital technology. Future research is encouraged to expand the study area and incorporate additional variables for a more comprehensive analysis.  
Barang Rongsokan dan Peluang Bisnis Berbasis Ekonomi Sirkular Di Sulawesi Selatan: Tinjauan Literatur Kualitatif Tahalua, Imran; Nurhaedar, Nurhaedar; Azwar Wijaya Syam; Muhammad Dakhri; Muh. Yasin Noor W.K
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.v21i1.6468

Abstract

This study aims to analyze the potential and challenges of scrap-based business practices within the framework of the circular economy in South Sulawesi Province. The method employed is a qualitative approach using a systematic literature review. Data sources were obtained from relevant national and international academic publications, policy documents, and institutional reports related to waste management, the informal sector, and circular economy implementation in Indonesia, particularly in South Sulawesi. The literature analyzed spans the past five years (2020–2025) and was selected based on thematic relevance, source credibility, and its contribution to theoretical and policy development. The findings indicate that the most dominant types of scrap materials within the informal supply chain include ferrous metals, PET and HDPE plastics, and electronic waste. Informal actors such as waste pickers, local collectors, and micro-enterprises play a central role in the collection and distribution of these materials. However, they face various structural barriers, including limited access to technology, finance, legal recognition, and persistent social stigma. The study also finds that the lack of institutional synergy and spatial mapping hinders the logistical efficiency of local recycling systems. This research highlights the need for integrating affirmative policies, enhancing environmental literacy, and fostering community-based social innovations as foundational strategies to build an inclusive, resilient, and sustainable circular economy ecosystem in South Sulawesi.