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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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Perspektif Ekonomi Islam Terhadap Minat Beli Melalui Online Shop Andini, Azizah Noer; Korina, Asa Prayarsni; Puspitasari, Novi
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.v19i2.4151

Abstract

The purpose of this study is to examine how Muslim buyer behavior in online shopping. The type of research used in this research is descriptive qualitative research with a literature study approach. The literature study approach is an approach by reviewing various journals and books related to the perspective of Islamic economics on buying interest through online shops as a reference source. Buying interest in this online shop is influenced by several factors including the existence of timely reviews, quantity reviews, and valence reviews that make buyers very interested in making online buying and selling transactions. This study assumes that various findings from past research in Muslim-majority countries, such as Saudi Arabia and Malaysia, show a mismatch between online buying and selling with sharia. Muslim shoppers are supposed to behave in moderation where they do not overconsume leading to tabdhir (wastefulness) as well as israf (excess) or shortage leading to bukhl (miserliness) as cited in the Quran and As-Sunnah.
Pengaruh Social Media Marketing dan Sales Promotion Terhadap Keputusan Pembelian Tastea Perintis Kemerdekaan Makassar Tamara, Kirana Lorenza The; Jaya, Amir; Halik, Johannes Baptista
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.v19i2.4163

Abstract

This research aims to see the influence of marketing using social media and sales promotions on consumer purchasing decisions at the Tastea Perintis Independen Makassar branch. The population in this study were all Tastea customers at the Perintis Independen Makassar branch, where the author took a sample of 50 people based on convenience sampling techniques. From the research results, it was found that Social media marketing (X1) had no effect on Tastea consumer purchasing decisions (Y). On the other hand, sales promotion (X2) has a positive and significant influence on consumer purchasing decisions (Y). For this reason, the author suggests that Tastea look for other digital marketing tools that are considered appropriate for reaching their consumers. Apart from that, they continue to strengthen sales promotions which are their advantage.
The Determinan Niat Crowdfunders Dalam Menggunakan Model Wakaf Crowdfunding: Integrasi 3 Model dengan Kepercayaan Sebagai Mediasi Siska Arie Novita; Rusgianto, Sulistya
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.v19i2.4186

Abstract

The potential of waqf is huge in Indonesia, but it has yet to be optimized. One of the developing waqf models is cash waqf. With the development of technology, it can be an opportunity to maximize the collection of cash waqf funds in Indonesia. This research aims to provide knowledge for waqf institutions to adopt financial technology in developing cash waqf as productive and social waqf. The research assesses the Technology Acceptance Model (TAM 3), Theory of Planned Behavior (TPB), Unified Theory of Acceptence and Use of Technology (UTAUT 2), Perceived Trust (PT) as a mediating variable in seeing the behavior of the muwakif. This study uses a structural equation modeling (SEM) analysis model to test the hypothesis. Based on puroisve sampling, distributing questionnaires through online surveys using google form from various regions. The respondents collected from this study were 126 from the questionnaires that had been given. The results showed that TAM3, TPB and UTAUT2 had no effect on crowdfunders' behavioral intentions. PT has a significant positive effect on behavioral intentions. UTAUT2 has an effect on behavioral intention mediated by PT. The results of this study provide advice to the waqf authority to increase waqf collection by integrating fintech and promoting to the entire community.
Literasi Keuangan, Pendapatan dan Perilaku Keuangan: Dampaknya Terhadap Keputusan Investasi Jamali, Hisnol; Yunus, Rostiaty; Ningsih, Wahyuni Yusria
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.v19i2.4214

Abstract

This research explores the correlation between financial literacy, income, financial behavior, and investment decisions among the STIKES employees. A total of 61 respondents participated in the study using a Likert-scale questionnaire. The data analysis technique employed was Structural Equation Modeling Partial Least Squares (SEM PLS). The research findings indicate that financial literacy has a positive impact, though not significant, on investment decisions. This highlights the importance of financial literacy, albeit not as the primary determinant. Meanwhile, income, despite having a positive effect, also lacks significance in influencing investment decisions. The most striking revelation is the significant and positive influence of financial behavior on investment decisions. Aspects such as regular savings, debt reduction, financial planning, and periodic investment evaluation are crucial in shaping individual investment decisions. This study provides in-depth insights into the factors influencing investment decisions among STIKES employees. The primary implications underscore the need for more attention to developing healthy financial behaviors, offering financial consultation services, and financial education focused on practical practices to assist individuals in managing their investments wisely. These findings can serve as a foundation for designing better financial strategies for STIKES employees and other stakeholders, paving the way for a better future
PENGARUH KEBIJAKAN DAN REGULASI PEMERINTAH TERHADAP PEMBERDAYAAN EKONOMI PEREMPUAN MELALUI INKLUSI KEUANGAN Muliana, Sitti; Anwar, Vebby; Yusti suciati ardhana akhyar
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.v19i2.4225

Abstract

Women's participation in economic activities is very important. The role of women has a broad impact not only on improving the family economy and the national economy, but also in creating jobs. Indonesia, in its G20 Presidency, through its program, W20 Sispreneur, is here to create an inclusive economy to empower womenpreneurs. This program is carried out by providing easy access to capital and digital transformation. Women's empowerment in the economic sector leads to a reduction in cases of violence which have often been caused by economic problems. This research aims to examine the influence of government policies and regulations through financial inclusion on the economic empowerment of women in creative industries specifically for women in South Sulawesi. This research is a type of quantitative research. To achieve the research objectives, explanatory analysis was used using structural equation modeling (SEM-PLS) analysis tools. This research used 126 samples. The research results show that increasing government regulations regarding women's economic empowerment, policies and incentives cause women's economic empowerment to increase. The results of the structural model analysis show that financial inclusion has a positive and significant effect on women's economic empowerment.
Analisis Pengaruh Inflasi, Tingkat Pendidikan, Angkatan Kerja, dan Upah Minum Terhadap Ketimpangan Distribusi Pendapatan di Provinsi Jawa Timur Ramadhani, Lailia Ayu; Asmara, Kiki
Al-Buhuts Vol. 20 No. 1 (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.v20i1.4230

Abstract

The objective of this study is to examine how income distribution inequality in East Java is influenced by factors such as inflation, education level, labor force participation, and minimum wage. use SPSS 25 program for multiple regression analysis. Primary data utilized here comes from the Central Bureau of Statistics (BPS) and spans the years 2010–2022. This study found that income distribution inequality in East Java Province is affected by inflation, education level, labor force participation, and minimum wage all at once. Income distribution inequality in East Java Province is partially affected by inflation, which has a positive but insignificant effect. The effect of education level is negative and significant, while the effect of labor force is negative and insignificant. The effect of minimum wage is positive and significant.
Profitabilitas Sub Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Solikahan, Eka Zahra; Ariawan , Ariawan; Olii, Nurhayati
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.v19i2.4233

Abstract

Profitability is one of the indicators that show the financial performance of a company. The higher the profitability of the company reflects the better the company is in generating profits. However, in practice there are many factors that must be considered to increase profitability. Therefore, the purpose of this study is to analyse the factors that affect profitability such as leverage, working capital, liquidity and company growth. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique is Purposive Sampling with a total sample of 30 companies during the 2017-2021 period. The data analysis technique uses panel data regression analysis using Eviews software. The results of this study indicate that leverage and working capital have an effect and are not significant to profitability. Liquidity and company growth have no effect on profitability on profitability
How Women On Boards Can Drive Carbon Emission Disclosure With Carbon Tax Policy Nurpratiwi, Tiara; Sri Mulatsih, Endang; Fikriyansyah, Ahmad
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.v19i2.4237

Abstract

The purpose of this study is to investigate the role of women on board in influencing corporate carbon emissions disclosure, taking into account the impact of carbon tax implementation. This study utilizes both quantitative and qualitative approaches. Data analysis was conducted using panel data logistic regression. Quantitative data obtained from annual reports and sustainability reports of mining companies on the Indonesia Stock Exchange for the period 2016-2022 were compiled in a panel data format that includes cross-section and time series elements. A logistic regression analysis approach using STATA version 18 was used to test the relationship between the dependent variable, carbon emissions disclosure, and independent variables, such as the proportion of women on board and the proportion of female audit committee. Qualitative data was obtained through a literature review that discusses the impact of women's presence on boards of directors on carbon emissions disclosure in Asian countries. The study population is coal production sub-sector companies on the Indonesia Stock Exchange, with purposive sampling obtained a sample of 12 companies that meet the criteria related to consistency of listing and availability of annual reports. The result of this study is that the presence of Women on Board significantly supports the disclosure of carbon emissions in sub-sector mining companies in Indonesia, in line with similar findings in Asian countries. However, carbon tax policy is shown to weaken the relationship. Thus, further research is needed to investigate other factors that may influence carbon emissions disclosure in the mining industry and other sectors.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro Fachruddin, Rudy; Labok, Cresensia Sinai; Saputra, Mulia
Al-Buhuts Vol. 20 No. 1 (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.v20i1.4243

Abstract

This study aims to determine the influence of the management control system and on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro. This research is a quantitative research method using primary data sources in the form of questionnaires. The population in this study was all managers and employees of Bank Syariah Indonesia KC Aceh Diponegoro with 35 respondents. The analysis method used in this study is a simple linear regression analysis with SPSS 26 tools. The results showed that the management control system variable has a significance value of 0.000 > 0.05, so that the management control system has a significant effect on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro.
Profit Leveling Actions in Banking in terms of Profitability, Company Size and Capital Structure Amin, Asbi; Hala, Yusriadi; Rinaldy, Syiar
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.v19i2.4273

Abstract

     This study aims to examine the effect of profitability, company size and capital structure on profit leveling practices in the banking sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The type of research used is associative quantitative research. The population in this study is banking companies listed on the Indonesia Stock Exchange during 2020-2022, which is 47 companies. The sampling technique  in this study is using purposive sampling techniques, so that the number of samples in this study is 84 sample data on financial statements of banking companies for the 2020-2022 research period. The data analysis method uses Logistic Regression analysis (logistic regression). The results of the study found that profitability has a positive and  significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Company size has no influence on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Capital structure does not have a significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange  

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