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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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Strategi Pengembangan Koperasi Desa Merah Putih: Tinjauan Literatur atas Praktik Terbaik dan Tantangan Global Syarifuddin Arief; Haeruddin Haeruddin
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.v21i1.6469

Abstract

The Merah Putih Village Cooperative program is a strategic initiative launched by the Indonesian government to promote rural economic independence through cooperative institutions. This study aims to review and synthesize development strategies for village cooperatives using a systematic and narrative literature review approach. Data sources include accredited national journals, institutional reports, and reputable international publications from 2015 to 2024. The findings reveal five dominant strategic themes: (1) strengthening cooperative institutional capacity through good and transparent governance; (2) developing human resources through structured training and cooperative education; (3) utilizing technology and digitalization to improve operational efficiency and market access; (4) enhancing community participation and empowerment as the foundation for cooperative sustainability; and (5) policy support from the government and synergy with external stakeholders. This study concludes that developing village cooperatives requires an integrated and participatory approach that considers local context, institutional capacity, and technological readiness. The insights from this review are expected to serve as a reference for policymakers, cooperative practitioners, and academics in designing competitive and sustainable village cooperatives.
Pengaruh Good Corporate Governance Terhadap Profitabilitas dengan Kinerja Keuangan Sebagai Variabel Moderasi Hajering, Hajering; Nur Wahyuni; Zulkahfi, Zulkahfi
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.v21i1.6718

Abstract

This study aims to determine the effect of the Good Corporate Governance (GCG) system on profitability with financial performance as a moderating variable in Sri-Kehati index companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sample was determined by saturated sample technique. The samples in this study were 35 companies. This research is quantitative research. The data used is secondary data, namely company financial report data obtained from the annual report of each company website. Data analysis techniques using SmartPLS 4.0 software. The results showed that: Good Corporate Governance variables represented by institutional ownership and independent commissioners have a positive and significant effect on company profitability. And the financial performance variables projected through DER and TATO strengthen the influence of Good Corporate Governance on company profitability. This means that the better GCG is moderated by the ratio of activity and solvency, the company's profitability will increase.
Pengaruh DPK, BOPO, Modal dan Net Imbalan terhadap Gross Profit Margin dan Pembayaran Bagi Hasil pada Bank Syariah di Indonesia Sudirman, Sudirman; Febrianty Febrianty; Abdul Rahman
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.v21i1.6540

Abstract

This research is based on indications that indicators can influence each other. For example, Third Party Funds can cause a decrease in Cost-to-Income Ratio, which can affect the bank's net profit. Likewise, increasing capital can cause an increase in bank net profit. The data analysis method used in this research is the path analysis method to see the relationship or influence of independent variables. On direct and indirect influences through intervening variables. The results of this research show that Third Party Funds does not have a significant influence on gross profit margin but does have a significant influence on profit-sharing payments. Cost-to-Income Ratio does not significantly impact gross profit margin but significantly impacts Profit Sharing Payments. Capital does not have a significant impact on gross profit margin but has a significant impact on Profit Sharing Payments. Net Rewards do not have a significant impact on gross profit margin but have a significant impact on Profit Sharing Payments. The findings of this research show that Third Party Funds, Cost-to-Income Ratio, Capital, and Net Returns do not influence Gross Profit Margin, but do influence Profit Sharing Payments in Sharia Banks in Indonesia
Pengaruh Tingkat Pendidikan dan Pengalaman Kerja terhadap Kepatuhan Pegawai dalam Penyelesaian Tindak Lanjut Hasil Pengawasan Inspektorat : (Studi pada Unit Kerja Pemerintah Kabupaten Gorontalo Utara) Pulunama, Nuraisa; Gaffar Gaffar; Mattoasi Mattoasi
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.v21i1.5607

Abstract

This study aims to determine the effect of education level, employee work experience on employee compliance in completing follow-Up on audit findings in the North Gorontalo Regency government work unit. The study used a quantitative approach with descriptive methods. The sample in this study were 44 respondents. Data collection using questionnaires and documentation and data analysis techniques using descriptive analysis, instrument testing, multiple linear regression analysis in testing hypotheses. The results of data analysis, it shows that; The level of education has a positive influence on employee compliance in completing follow-up supervision results; work experience has a positive and significant effect on employee compliance in completing follow-up supervision results, and The combination of education level and work experience shows a positive influence on employee compliance in completing follow-up supervision results
Analisis Faktor Kesuksesan Berwirausaha pada Usaha Mikro dan Kecil di Kota Makassar Diputra, Indra; Amir, Muhammad; Ramadhina, Annisa; Kasman, Aswar
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.v21i1.5886

Abstract

This study aims to examine the effect of Personality Traits Dimensions, consisting of five variables: Openness, Emotional Stability, Conscientiousness, Agreeableness, Extraversion, on entrepreneurial success. The researcher developed a structural model to test 5 hypotheses within the model. The data were analyzed multivariately using Structural Equation Modeling (SEM) with confirmatory factor analysis. The sample for this study included micro and small enterprises (MSEs) in Makassar city, totaling 342 MSEs. The results show that the ability of the five independent variables within the personality dimensions to influence entrepreneurial success is 17.7%, while the remaining percentage is influenced by other unexamined variables. The Openness variable is the only construct that significantly influences Entrepreneurial Success, while the other four constructs in the independent variables (Emotional Stability, Conscientiousness, Agreeableness, Extraversion) do not show significant effects on Entrepreneurial Success. The researcher found that openness (Openness) to everything faced and anticipated by MSE entrepreneurs, with indicators such as intellect and imagination, is proven to be a key to their success in running a business.
Pengaruh Skeptisme Profesional, Pengalaman Kerja dan Time Budget Pressure terhadap Kualitas Audit Sambo, Eva Marin; Sufiati, Sufiati; Livia Edyson
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.v21i1.6391

Abstract

This study aims to determine whether the influence of professional skepticism, work experience and time budget pressure on audit quality at public accounting firm in Makassar city. Data collection using primary data obtained from a questionnaire using saturated sample technique. The population is all auditors who work at the Public Accounting Firm in Makassar, totaling 32 auditors and all of them are used as samples. The analytical method used is multiple linear analysis. Based on the results of this study, it shows that professional skepticism and work experience have no effect on audit quality at public accounting firms in Makassar, while time budget pressure has a significant positive effect on audit quality at public accounting firms in Makassar
Determinasi Nilai Perusahaan: Peran Akuntansi Lingkungan, Leverage, dan Kebijakan Dividen pada Perusahaan Pertambangan di Indonesia Sitti Mispa; Sri Sundari; Kartini Kartini
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.v21i1.6467

Abstract

This study aims to analyze the effect of environmental accounting, leverage, and dividend policy on firm value, both partially and simultaneously, in mining sector companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using multiple linear regression analysis on secondary data from 2017 to 2022. The results show that, partially, environmental accounting and dividend policy have a positive and significant effect on firm value. Leverage displays varied effects depending on the individual company’s capital structure. Simultaneously, the three independent variables explain 57.8% of the variability in firm value (R² = 0.578), indicating a strong predictive model. These findings support stakeholder theory and signaling theory, offering significant implications for corporate management, investors, and regulators in formulating sustainable and financial strategies for mining companies.
Banking Company Value Through Company Size, Growth Assets and Profitability Amin, Asbi
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.v21i1.6687

Abstract

This study aims to test the influence of company size,growth assetsand profitability on company value.This type of research is quantitative research. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period taken from its official website totaling 40. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX). according to the sample selection criteria up to 34. The data collection technique used in this study is documentary research by collecting and studying documents related to the research obtained from the Indonesia Stock Exchange (IDX) or other websites (www.idx.co.id and the company website). financial reports (annual reports) that have been published by the company. This study uses descriptive statistical analysis and multiple linear regression analysis. The results of the study found that company size and asset growth did not have a significant effect on company value, while profitability had a significant effect on company value.
Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam Rusdin, Muhammad; Farida Aprianti; Irwan Fitri Aco; Asri Asri; Muhammad Faisal Arif
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.v21i1.6731

Abstract

This study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak PBB-P2 Kota Surabaya Putri, Farshanda Shalihati; Akbar, Fajar Syaiful
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.v21i1.4873

Abstract

This reasearch intends to investigate the effects of taxation knowledge, tax penalties, and tax incentives on compliance with land and building taxes in Surabaya. The research methodology employed is quantitative in nature. The population under scrutiny consists of all taxpayers of PBB-P2 in Surabaya, totaling 645,140 individuals registered with the Surabaya City Regional Revenue Agency in 2024. Through probability sampling, specifically simple random sampling, a sample of 100 taxpayers was selected, with sample size intend to the Slovin. Data collected by through a questionnaire distributed to respondents, who are PBB-P2 taxpayers in Surabaya City. The questionnaire will be administered via an online platform using Google Form through social media channels, allowing respondents flexibility in providing their responses. The collected data underwent analysis using multiple regression analysis, processed using SPSS Version 29. The findings of the study reveal that taxion knowledge and tax penalties exert a significant impcat on compliance with land and building taxes, while tax incentives do not impact compliance with these taxes.

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