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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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Pengaruh Bauran Pemasaran Terhadap Loyalitas Melalui Kepuasan Pelanggan Dalam Menggunakan Layanan PLN Mobile Nasrul, Rezki; Syamsul Ridjal; Dharmawaty Djaharuddin; Yana Fajriah; Rezki Arianty Akob
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.v21i1.6229

Abstract

This study aims to determine the direct effect of marketing mix variables and the direct effect of customer satisfaction on customer loyalty and the indirect effect of marketing mix variables on customer loyalty with customer satisfaction as an intervening variable at PT PLN (Persero) UP3 Makassar Utara. The population in this study were 172,313 customers. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, have also been tested for inner model evaluation with the determinant coefficient test, model goodness test and hypothesis testing both directly and indirectly. The results of this data processing use SmartPLS version 4. The results of the study directly show that the marketing mix has a positive and significant effect on customer loyalty, then the customer satisfaction variable has a positive and significant effect on customer loyalty. While the indirect research results show that the marketing mix has a positive and significant effect on customer loyalty, then the customer satisfaction variable has a positive and significant effect on customer loyalty.
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja terhadap Kinerja Pegawai PAM Tirta Mangkaluku Kota Palopo Sulaiman, Rangga; Sukri, Sukri; Hadis, Hadis
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.v21i1.6429

Abstract

This study aims to analyze the influence of leadership style and work motivation on employee performance at PAM Tirta Mangkaluku, Palopo City. A quantitative approach was employed, with data collected through questionnaires distributed to selected employees as respondents. The data were analyzed to examine the relationship between the variables studied. The results indicate that both leadership style and work motivation have a positive influence on employee performance. These two factors collectively contribute to improving performance in the workplace. The implication of these findings suggests that implementing a participative leadership style and providing well-directed work motivation can serve as effective strategies to enhance employee productivity and support the achievement of organizational goals
Pengaruh Self-efficacy Technology, Risk Technology, dan Pemahaman Perpajakan terhadap Minat Menggunakan E-filing : Studi Kasus pada Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara Bandang, Agus; Patricia Yuliani Mambela; Nirwana, Nirwana; Haerial, Haerial
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.v21i1.6605

Abstract

This research aims to analyze the influence of self-efficacy technology, risk technology, and tax understanding on the interest in using e-filing among Individual Taxpayers at KPP Pratama Makassar Utara. The method used is a survey with a questionnaire in the form of a Google form distributed to 135 respondents registered as Taxpayers at KPP Makassar Utara. The analysis results show that technology self-efficacy has a positive and significant effect on the interest in using e-filing, meaning that the higher the taxpayer's confidence in their ability to use technology, the greater their interest in using e-filing. Although technology risk shows a positive influence, its impact is not significant, indicating that concerns about data security do not significantly hinder the use of e-filing. Additionally, tax understanding also has a positive and significant effect on the interest in using e-filing, emphasizing the importance of having a good understanding of tax procedures in encouraging the adoption of this technology. These findings provide insights for the Directorate General of Taxes to design educational and training strategies that can enhance taxpayers' interest in using e-filing.
PEMBERDAYAAN POTENSI MASYARAKAT PENERIMA BANTUAN ZAKAT PRODUKTIF DALAM UPAYA OPTIMALISASI PENDAPATAN USAHA DI KOTA GORONTALO HM, Muhdar.; Muhajir Kadim , Immawan
Al-Buhuts Vol. 19 No. 2 (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.v19i2.2660

Abstract

The aim of this research is to describe the potential of productive zakat recipient communities in their efforts to develop their businesses; designing an effective empowerment model for productive zakat recipients; and redesigning effective efforts to optimize business revenues through training models. The methods used are observation, interviews, FGD, and empowerment. The research results show that productive zakat recipients have enormous potential to develop their businesses. The potential empowerment model for productive zakat recipients is grouped into two stages. (1) providing business capital in the form of goods worth Rp. 3,000,000 (three million rupiahs). (2) providing additional business capital in the form of goods worth Rp. 2,000,000 (two million rupiahs), in this second stage it will be given to people (mustahik) whose businesses are experiencing growth, while businesses that are not experiencing development will not receive the second stage of capital assistance. (3) Urgent empowerment efforts to optimize the income of businesses receiving productive zakat assistance are to carry out coaching and training patterns, as well as ongoing mentoring
Analisis Kinerja Keuangan Perbankan Syariah Sebelum dan Sesudah Merger di Indonesia Muchran, Muchriana; Kirana, Anggi; Nasrullah , Nasrullah
Al-Buhuts Vol. 19 No. 2 (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.v19i2.3531

Abstract

Abstract This study aims to examine the  differences in  the financial  performance of  Bank Syariah  Indonesia (BSI) before and after the merger. This research uses a type of quantitative research with a descriptive approach. The analytical method used in this study is descriptive analysis test, hypothesis  testing with the Paired Sample T-test and the Wilcoxon test. The results of this study indicate that Return On Assets (ROA) does not indicate any difference between before and after the merger. Return On Equity (ROE) does not show any difference between before and after the merger. Total Asset Turn Over (TATO) does not show any difference between before and after the merger. Net Profit Margin (NPM) shows the difference between before and after the merger. The Financial Leverage Multiplier (FLM) does not show any difference between before and after the merger
Analisis Penerapan Akuntansi Pertanggungjawaban dalam Pengelolaan Dana Hibah di Lembaga Kesejahteraan Sosial Ummu Syahidah Gorontalo Abdullah, Yulianti; Nilawaty Yusuf; Ronald S. Badu
Al-Buhuts Vol. 19 No. 2 (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.v19i2.3547

Abstract

This study aimed to assess the extent to which accountability accounting is applied in the management of grant funds at the Ummu Syahidah Social Welfare Institution. The research method employed was descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies techniques. The Result of the study revealed that the implementation of responsibility accounting in the management of grant funds at the Ummu Syahidah Social Welfare Institution adhered to the requirements for responbility accounting and the interpretation of Financial Accounting Standars (ISAK 35), particularly in terms of organizational structure, planning/budgeting,implementation/control which were found to be properly implemented. However, the institution has yet to carry out cost classification/acoount code preparation and presentation of financial reports. Therefore, it is recommended that the institutions optimize the fulfilment of grant management requirements to establish trust among all paties
Pengaruh Moralitas Individu dan Internal Control terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Desa Achawati, Sitti; Usman , Usman; Taruh, Victorson
Al-Buhuts Vol. 19 No. 2 (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.v19i2.3567

Abstract

The purpose of this study was to determine individual morality and internal control on fraud prevention in village fund Management in Kabila Bone District, Bone Bolango Regency. The research methodology used in this research is quantitative method with data collection techniques using questionnaire surveys and observations. The number of respondents in this study were 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of General Affairs and Planning, Head of Welfare and Services, Head of Hamlet and Chairman of the Village Consultative Body throughout Kabila Bone District. The tools used in this study used multiple linear regression analysis. Based on the results of this study, it is known that individual morality has a significant effect on preventing fraud in the management of village funds in Kabila Bone District and internal control has a significant positive effect on preventing fraud in the management of village funds in Kabila Bone District.
PENGARUH PENDAPATAN ASLI DESA DAN ALOKASI DANA DESA TERHADAP BELANJA DESA (Studi Kasus Kecamatan Kabila Bone Kabupaten Bone Bolango) Ni Ketut Raka; Noholo, Sahmin; Pakaya, Lukman
Al-Buhuts Vol. 19 No. 2 (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.v19i2.3572

Abstract

The aim of this study is to determine the effect of original local government revenue and village fund allocation on village expenditure in Kabila Bone Sub-District, Bone Bolango Regency. This research implements a quantitative method with data collection techniques using secondary data on village financial statements. There are 36 samples used in this study from nine villages in Kabila Bone Sub-District, Bone Bolango Regency. In addition, this study used multiple linear regression for its analysis. The result shows that the original local government revenue positively and significantly affects village expenditure in Kabila Bone Sub-District. Besides, the village fund allocation also positively and significantly affects village expenditure in Kabila Bone Sub-district. Based on the two simultaneous variables, which are original local government revenue and village fund allocation, it concludes that those variables positively and significantly affect village expenditure.
Analisis Studi Kelayakan Bisnis Badan Usaha Milik Desa Di Ombulodata: Sukma; Bokiu, Zulkifli; Taruh, Victorson
Al-Buhuts Vol. 19 No. 2 (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.v19i2.3573

Abstract

The purpose of this study was to determine the feasibility of establishing a business selling and buying dry shelled corn and selling agricultural needs. This type of research is a descriptive quantitative method with data collection techniques using primary data and secondary data using observation and interview methods. The data analysis technique used in analyzing the data in this study is non-financial in terms of marketing in terms of marketing mix strategy including product, price, distribution, and promotion. Whereas in the financial or financial aspects, data analysis techniques will be used in the form of calculations using the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI) methods. Based on the analysis of the marketing and financial aspects of the buying and selling of corn and the business of selling agricultural needs, the optimistic, moderate and pessimistic versions are feasible to run
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI DESA AYULA TILANGO KECAMATAN BULANGO SELATAN Mattoasi Mattoasi; Nurharyati Panigoro; Madjid, Suryadi
Al-Buhuts Vol. 19 No. 2 (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.v19i2.3610

Abstract

Study This aim For know How management allocation of village funds contained in the village Come on Tilango based on applicable regulations _ Good regulation from center nor regulation from area . Study This use method qualitative with approach descriptive with use primary data sources obtained in a manner direct from observation and interview as well as outcome data documentation. The research results show that Village Come on Tilango Subdistrict South Bulango deep management finance village specifically management Allocation of Village Funds Already in accordance with what is stated in Regulation of the Minister of Home Affairs Number 20 of 2018 consisting from planning , implementation , administration , reporting , and accountability . As well as the government village Come on Tilango in implementation realization budget village fund allocation Already in accordance with Regulation Regent of Bone Bolango Number 60 of 2022 with prioritize implementation once priority .

Page 23 of 40 | Total Record : 394

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