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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 FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA PT. KARYA SEMANGAT MANDIRI (KSM) Sartika, Wanda Ayu; Harahap, Wilda Sri Munawaroh
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.v19i2.3919

Abstract

This study aims to determine the Analysis of Factors Influencing Interest in Utilizing Accounting Information Systems at PT. Karya Mandiri Spirit (KSM) In this study, the authors used a descriptive and quantitative research approach with the type of associative research, because there are variables to be examined and the relationship is intended to present an overview of the relationships between the variables studied. The population in this study are all employees at PT. Mandiri Spirit Works (KSM), totaling 33 people (Appendix 2). The sample used in this study was taken using the saturated sampling method, namely sampling where all members or elements of the population are used as opportunities. So the samples taken at PT. Karya Mandiri Spirit (KSM), which consists of 33 respondents. This research was conducted at PT. Karya Mandiri Spirit (KSM) which is located at Jl. Karang Sari, Sukasari, Kec. Pegajahan, Serdang Bedagai Regency, North Sumatra, 20986. Data collection techniques used to obtain data or information, Observation, Documentation, Questionnaire Based on the research results table it can be seen that the Fcount value is 61,661 with a Ftable value of 2.66 where the Fcount value is greater than Ftable, namely 61,661. besides that it can also be seen that the value of sig. of 0.000 where the value of sig. smaller than 0.05 or 0.000 <0.05, then in this case Ho is rejected and Ha is accepted, meaning that performance expectations (X1), business expectations (X2), social factors (X3), and facilitating conditions (X4) are significant to interest in the use of accounting information systems (Y).
ANALISIS PENGARUH PERTUMBUHAN EKONOMI DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KEMISKINAN DI KOTA KEDIRI MELALUI PENGANGGURAN SEBAGAI VARIABEL INTERVENING Hasanah, Amalia Lailatul; Imaningsih, Niniek
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.v19i2.3923

Abstract

This research aims to find out what factors can influence poverty both directly and indirectly, such as HDI, economic growth and unemployment. The method used in this research is a quantitative method with a multiple linear regression model and an analytical tool in the form of path analysis through the Eviews 12 program. This research uses 15 samples starting from 2007 - 2021 with data sourced from the Kediri City Central Statistics Agency website and East Java. The results of this research show that economic growth and HDI do not have a direct effect on poverty. The specific result is that the direct relationship between economic growth and HDI on poverty is positive and not significant. Meanwhile, for indirect effects, through unemployment on poverty from economic growth and HDI, the results show that only HDI has an indirect effect on poverty through unemployment, while economic growth has no indirect effect on poverty in Kediri City
Service Quality Pada Perbankan Syariah Prespektif Maqashid Syariah Ibnu"ASYUR" Amsari, Syahrul; Barus, Dana Syahputra; Sudiarti, Sri; Marliyah, Marliyah
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.v19i2.3927

Abstract

Maqashid sharia is the main reference for maintaining social balance in society which is the basic goal of Islamic sharia. The author presents in simple terms the maqashid al-shari'ah theory according to Ibn Assyria's view. Points that are considered important in this issue include the definition of maqasid al-shari'ah, its content, and its implementation of Islamic banking. The low level of service quality provided by Islamic banking has resulted in a decrease in the level of customer trust, especially towards Islamic banking. Therefore, the author wants to examine the aspects of service quality which includes tangible, reliability, responsiveness, assurance and Empathy. This type of research is descriptive qualitative. Opinion of ibn Asyur which is considered in accordance with the Islamic Banking approach. Everything that contains the meaning of maintaining/maintaining the five maqasid al-shari'ah, is called mafsadah, rejecting/removing mafsadah means maslahah
ANALISIS SISTEM INFORMASI PENERIMAAN DANPENGELUARAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT. SOCFIN INDONESIA KEBUN MATAPAO KECAMATAN TELUK MENGKUDU KABUPATEN SERDANG BEDAGAI Fahma, Jerniati; Wirananda, Henny Andriyani
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.v19i2.3929

Abstract

The accounting information system is one of the means for management in carrying out internal controls related to cash receipts and disbursements so that the implementation can run according to the plans and objectives that have been set. The purpose of this study was to determine the internal control of cash and accounting information systems used in controlling the company's cash. The method used in this study is a qualitative description method. The results of this study indicate that the information system of PT. Socfin Indonesia Kebun Mata Pao for receipts and disbursements of cash already meets the elements of internal control.
Evaluation of International Class Program Through CIPP Model: Case in Bachelor of Sharia Economics Study Program, UIN Sunan Ampel Surabaya Wigati, Sri; Hasan, Nurul Fatma
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.v19i2.3956

Abstract

International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya was initiated to create excellent graduates who are able to compete in international competition. This study aimed to evaluate International Class Program (ICP) of Bachelor of Sharia Economics (BSE) in UIN Sunan Ampel Surabaya. The evaluation on International Class Program has been done through CIPP model; that is Context, Input, Process, and Product. The object being focused in this research were an International Class Program (ICP) of Bachelor of Sharia Economics (BSE) UIN Sunan Ampel Surabaya, which consists of 24 students and 15 lecturers. Context dimension evaluates learning objectives; the result is very good (acknowledged by the independent accreditation agency LAMEMBA). Input dimensions evaluates lecturers, students, curriculum, and facilities & infrastructures; the results are qualified for lecturers and students, very good for curriculum, and good for facilities & infrastructures. Process dimension evaluates pedagogy and professional; the result is very good. Product dimension evaluates academic and nonacademic achievements; the result is good. By employing these evaluations, policymakers and all the elements involved can conduct for evaluations to develop and to strengthen existing ICP programs
Pengaruh Budaya Kerja dan Kompetensi Terhadap Kinerja Personel Bekangdam IV Hasanuddin Haeruddin, Haeruddin; Ibrahim , Ibrahim; Horas, Erwin; Hamzah, Mukhtar
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.v19i2.3990

Abstract

This study aims to analyze and understand the influence of work culture and competency on the performance of personnel in Bakangdam XIV Hasanuddin. The research approach employed is quantitative research. The population consists of 296 personnel from Bakangdam XIV Hasanuddin. Sample selection utilized the Slovin method with a sample size of 196 individuals. Data collection was carried out using a Likert scale ranging from 1 to 5. The questionnaire was distributed online through Google Forms. The analysis included tests for response characteristics, validity, reliability, and multiple linear regression. The research results reveal that work culture has a positive but nonsignificant effect on personnel performance, while competency has a positive and significant impact on personnel performance. Partial tests indicate that competency is the dominant variable, contributing to 90.5% of the influence on personnel performance. Simultaneously, both work culture and competency have a positive and significant combined effect of 58% on personnel performance, leaving the remaining 42% to other unexplored factors. Enhancing work culture and competency among personnel becomes crucial to elevate the performance of Bakangdam XIV Hasanuddin's personnel. The importance of these factors should be recognized, motivating all personnel to enhance their competency through continuous participation in training, upgrading, and higher education to ensure the continuous improvement of knowledge, skills, and positive attitudes.
Peran Inklusi Keuangan dalam Mengatasi Ketimpangan Pendapatan di Indonesia Rifky Sahran; Muhammad Yusri Zamhuri; Anas Iswanto Anwar
Al-Buhuts Vol. 20 No. 2 (2024): 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.v20i2.3994

Abstract

This study aimed to analyze the impact of financial inclusion and other macroeconomic variables on income inequality across 33 provinces in Indonesia from 2020 to 2023. The analytical methods employed included descriptive analysis and panel data regression. The results of the descriptive analysis indicated that income inequality in Indonesia fell within the moderate category, while financial inclusion showed a year-on-year increase, although it remained at a medium level of inclusiveness. At a significance level of 5%, the regression results revealed that financial inclusion had a negative but insignificant effect on income inequality. The macroeconomic variables that significantly influenced income inequality were inflation, which had a positive effect, and the real Provincial Minimum Wage (UMP), which had a negative effect, while economic growth had a positive but insignificant impact
.: . Thaha, Salmiyah; Diputra, Indra; Permatasari, Nur Indah
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.v19i2.4143

Abstract

It is feared that the unemployment rate among educated students will continue to increase if universities as degree-producing institutions cannot direct their students and alumni to the world of work after graduation. Coupled with the lack of entrepreneurial motivation among the younger generation, this is a serious concern for various parties. This research aims to foster students' interest and awareness of entrepreneurship through making business plans, increasing motivation to learn entrepreneurship, and introducing students to the preparation of business plans in developing character as entrepreneurs. Equipping students to start a business by designing a canvas business model. The sample used in this study was 68 respondents. Data collection techniques with observation, questionnaires, or interviews, the sampling technique uses purposive sampling. as an evaluation tool during the business run.Keywords: Entrepreneurial interest, Business Plan, Business Model Canvas. The results showed that there is a significant relationship between interest in entrepreneurship with the creation of a business plan and business model canvas on students with a regression value Y = 1.757 + 0.431 X1 + 0.179 X2, the significance value of the significance of the research results 0.00000 <0.05, then the relationship of the three variables is significant. The correlation coefficient value r of 0.647 is a strong and positive relationship between entrepreneurial interest and making business plans and business model canvases. A good business plan uses language that is easy to understand, short, concise, and clear. The business model canvas can facilitate future business design and as an evaluation tool while the business is running.
Analytical Hierarchy Process (Ahp) Pada Pengambilan Keputusan Memilih Lembaga Amil Zakat Katman, Muhammad Nasri; Patika Sari, Wiwi Marlina; Damaiyanti, Parhana; Sofyan, A. Syathir; Sudirman, Sudirman
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.v19i2.4145

Abstract

This research aims to assist muzakki in making decisions when choosing a zakat amil institution using the Analytical Hierarchy Process (AHP) method. Zakat amil institutions are organizations formed by the community with the responsibility of collecting, distributing, and utilizing zakat funds. Many zakat amil institutions currently create confusion for muzakki when deciding where to fulfill their zakat obligations. In this research, the criteria used for selecting a zakat institution include Service Quality, Credibility, Transparency, Accountability, and Legal Compliance. The research results provide information in the form of rankings or priority orders of alternative choices of Zakat Amil Institutions, based on the comparison of alternative values using the Analytical Hierarchy Process. The simulation results reveal the priority order of alternatives with Laz IZI scoring 0.285 or 28.5%, Laz Dompet Dhuafa with 0.278 or 27.8%, Laz BMM with 0.244 or 24.4%, and finally, Laz Al-Azhar with 0.194 or 19.4%.
Model Pengembangan Kewirausahaan Berbasis Gerakan Kemandirian Ekonomi di Lingkungan Muhammadiyah Limbung Gowa Siti Walida Mustamin; Hasanuddin, Hasanuddin; Reski Adi
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.v19i2.4149

Abstract

This article aims to analyze and develop an entrepreneurship development model based on the economic independence movement in the Muhammadiyah Limbung Gowa environment. The research method used is qualitative with a case study approach. Data was collected through in-depth interviews, observation and documentation studies. The informants consisted of Muhammadiyah figures, branch administrators and unsteady Muhammadiyah leaders. The research results show that the Muhammadiyah Limbung Gowa environment has great potential in developing entrepreneurship. However, there are still challenges such as a lack of understanding of the concept of entrepreneurship and a lack of access to capital and entrepreneurship training. Based on these findings, this research proposes an entrepreneurship development model that involves a collaborative approach between Muhammadiyah, the government and the private sector in providing assistance, training and access to capital for aspiring entrepreneurs. Apart from that, this model also encourages strengthening networks between entrepreneurs to support local economic growth

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