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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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Determinan Tingkat Kemiskinan pada Kabupaten Kota di Provinsi Nusa Tenggara Timur Tahun 2011-2018 dalam Perspektif Ekonomi Islam Rahmiyanti, Desi; Wicaksono, Yanuardi
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.v19i2.4292

Abstract

Poverty or the number of people living under the poverty line is a big issue being faced by most of developing countries including Indonesia. Poverty refers to a condition in which someone is not capable of fulfilling the primary needs. The percentage of population in East Nusa Tenggara is in the third highest rank after West Papua and Papua. The aim of this study is to observe the impacts of Gross Regional Domestic Product (GRDP), Human Development Index (HDI), population rate and Open Unemployment Rate on the poverty in regencies/cities in East Nusa Tenggara in 2011-2018 in the Islamic economic perspective. This is a quantitative research in which it used the sample in the form of secondary data related to GRDP per capita, HDI, population rate, and Open Unemployment Rate in 21 regencies/cities in East Nusa Tenggara in the period of 2011-2018. The data analysis method used was PVECM (Panel Vector Error Correction Model) to estimate the long-term and short-term impacts between the independent and dependent variables. The results of this study showed that GRDP in the short-term and long-term had a negative impact on the poverty. Meanwhile, HDI significantly had long-term negative impact and insignificant short-term positive impact and the population rate in both short-term and long term brought a significantly positive impact. Furthermore, Open Unemployment Rate in the long term brought a negative impact and in the short term it brought positive impact on poverty. Then, simultaneously, variables GRDP, HDI, population rate and Open Unemployment Rate both in a long term and in a short term brought a positive impact on the poverty with the long term probability values of statistic F of 0,000000 and the one in the short term of 0,001108.    
Peranan Audit Internal Dalam Menunjang Efektivitas Penyusunan Laporan Keuangan pada PT. Bank Syariah Indonesia Wahyuni, Wahyuni; Badollahi, Ismail; Nurhidayah, Nurhidayah; Mahfiza, Mahfiza; Nurdiana , Nurdiana
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.v19i2.4322

Abstract

This research is to find out the role of internal audit in supporting the effectiveness of preparing financial reports at PT. Indonesian Sharia Bank. This type of research uses descriptive qualitative. Informants taken by internal auditors, BOSM and Tellers at PT. Indonesian Sharia Bank. The research stages are in-depth interviews and observation. The data analysis method is qualitative descriptive research and quantitative descriptive research.The results of this research indicate that the role of internal audit in supporting the effectiveness of preparing financial reports using the interview method with auditors, BOSM and PT Tellers. Indonesian Sharia Bank has been very effective. This is demonstrated in the role of internal audit as supervisor, consultant, catalyst and effectiveness so that it can provide information that helps managerial parties in making decisions.
PERKEMBANGAN EKONOMI DALAM PEMIKIRAN PERSPEKTIF STUDI ISLAM Malahayatie, Malahayatie; Wahdini, Nurul; Asra, Asra; Maulana, Nora
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.v20i1.4403

Abstract

This research tries to examine the economic theories of previous Muslim thinkers which are considered very important for maintaining and developing the treasures of Islamic economics. The study was carried out using descriptive qualitative methods with data collection techniques using literature reviews or literature studies. The analysis of research data is studied by means of data reduction, data presentation and finally drawing conclusions. because the study is focused on library material by searching, reviewing and recording various literature in accordance with academic standard discussion points. This discussion is syntactically integrated, that is, it follows certain rules that can be logically connected to each other with the basic data observed. The research results show that in the Islamic perspective, Allah SWT is the supreme owner of everything on earth. Islam sees the economy as having to be run with a view towards property ownership. Human ownership is only relative and is limited to managing and using resources according to His instructions. In Islam, asset status is a direction or entrustment from Allah SWT to humans who are capable as His creatures. The idea of Islamic economic development forces and encourages humans to realize their true nature, namely the emergence of harmony between happiness in this world and the hereafter. Islamic development places a strong emphasis on moral and spiritual elements apart from outward manifestations which are not emphasized by conventional development. This research contributes to expanding public literacy regarding the theory and development of Islamic economics. It is hoped that the results of the study can become reference material and a source of reference in making decisions and making policies related to Islamic economic activities.
Analisis Penerapan Strategi Digital Marketing dalam Upaya Meningkatkan Usaha Mikro Kecil Menengah di Kota Tangerang Selatan Widodo, Arif Siaha; Armansyah, Armansyah; Wardani, Surti
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.v19i2.4418

Abstract

This research discusses the analysis of the implementation of digital marketing strategies in an effort to improve UMKM  in the city of South Tangerang. The opportunities presented by increasing market demand and business digitalization can improve UMKM. The objectives of this research are 1) Identifying factors that need to be considered in a digital marketing strategy, 2) Making an Internal and External Analysis of the Company, 3) Formulating an appropriate digital marketing formulation, 4) Formulating a Company Operational Strategy. This research method is a combination of two methods, namely qualitative and quantitative with a survey method. The research instrument is a questionnaire with a Likert measurement scale of 1-9. The data collection technique uses company literature studies, interviews and questionnaires to find out the right marketing strategy, SWOT and AHP analysis are used. The result of this research is a score from the SWOT calculation on internal factors of 5.046 which is in the average category. Meanwhile, the internal score obtained from the analysis results was 5,206. The maximum score is a strategic location of 2.586. Weaknesses are shown in the minimum score of 0.296, namely the low level of technology adoption. The main strength that needs to be considered in implementing digital marketing strategies in improving UMKM in South Tangerang is the strategic location. The weakness that UMKM can overcome is the low level of technology adoption. Opportunities that can be exploited by UMKM are increasing market demand and digitalization of business. The threats that UMKM face are increasing production costs and online competition. However, with digital marketing through social media it does not become a significant obstacle in developing marketing.
Pengaruh Penerapan Digital Payment & Digital Marketing Terhadap Peningkatan Pendapatan UMKM (Studi Pada UMKM Binaan Bank Indonesia Di Kota Gorontalo): (Studi pada UMKM Binaan Bank Indonesia di Kota Gorontalo) Nur Syafira Aulia Fatihah; Muliyani Mahmud; Nurharyati Panigoro
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.v20i1.4428

Abstract

This research aims to find out the effect of implementing digital payments and digital marketing on increasing MSME income in MSMEs assisted by Bank Indonesia in Gorontalo City. This type of research uses a quantitative approach. The population in this research is MSMEs assisted by Bank Indonesia in Gorontalo City, namely 45 MSMEs. This research uses primary data obtained directly from respondents. The population in this study was 45 MSMEs assisted by Bank Indonesia in Gorontalo City, with the criteria that will later be used as respondents, namely 2 people per MSME. Meanwhile, sampling used the Non Probability Sampling Technique with the Purposive Sampling type. The results of this research are that digital payments have no effect on increasing MSME income, while digital marketing has an effect on increasing MSME income, especially MSMEs assisted by Bank Indonesia in Gorontalo City.
ANALISIS POTENSI KOMODITAS UNGGULAN PADA KAWASAN MINAPOLITAN DALAM UPAYA PENINGKATAN PEREKONOMIAN KABUPATEN SIDOARJO Fransisca Bella Angela Putri; Arief Bachtiar
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.v20i1.4546

Abstract

This research aims to analyze superior commodities found in the Minapolitan area in an effort to improve the economy in Sidoarjo Regency. This analysis uses secondary data from 2018 - 2022 obtained from the annual report of the Maritime and Fisheries Service of Sidoarjo Regency, with data analysis using Location Quotient (LQ) Analysis, Dynamic Location Quotient (DLQ) Analysis, Klassen Typology, Shift Share, while in determine related strategies for developing superior aquaculture commodities using SWOT Analysis. The results of the research show that superior and prospective commodities in the Minapolitan area include milkfish, tiger prawns, vaname shrimp, tilapia, white shrimp, fire shrimp, rebon shrimp, tilapia, white snapper, keting, crab and freshwater tilapia, so that in the classification of commodities It is included in quadrant 1 in the Klassen Typology chart. On the other hand, commodities that are experiencing rapid growth and are competitive include tilapia and freshwater tilapia, and these commodities are included in quadrant 1 in the Shif Share analysis chart. In the development of aquaculture, the chosen strategy is determined as a priority scale for development, namely the development of technology-based innovation, training in processing superior seeds, utilizing marketplaces and social media marketing, increasing the added value of the commodities produced, creating regulations that facilitate the distribution of commodity products
Pengaruh Harga dan Promosi di Media Sosial terhadap Keputusan Konsumen Membeli MH Whitening Skin di Makassar Kapriani, Kapriani; Jusman, Ikhsan Amar; Hardianti, Hardianti
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.v19i2.4547

Abstract

This research aims to determine the influence of price and promotions on social media on purchasing decisions for MH Whitening Skin. This research uses primary data and also secondary data. The research method used was incidental sampling with a sample size of 100 people. The data analysis techniques used are validity testing, reliability testing. Testing the analytical model in this research uses multiple linear regression analysis, T test, F test and R determination. Based on the results of research using the T test, it was found that price had a significant influence on purchasing decisions for MH Whitening Skin, as well as promotions on social media had a significant influence on purchasing decisions for MH Whitening Skin in Makassar. F test results: Price and promotion via social media simultaneously have a significant influence on purchasing decisions for MH Whitening Skin, where promotions on social media are the most dominant factors influencing purchasing decisions for MH Whitening Skin in Makassar.
PERAN KOMITMEN PADA PENGARUH EMPLOYEE ENGAGEMENT TERHADAP KINERJA PENGAJAR PONDOK PESANTREN KABUPATEN LAMONGAN Prasetyo, Ari
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.v20i1.4559

Abstract

The purpose of this study was to examine in depth the performance of teachers of Lamongan Regency Islamic Boarding School by looking at influencing factors, namely employee engagement and commitment as mediation. The design used in this research is quantitative. The population in this study was the teaching staff of Islamic boarding schools in Lamongan, East Java, with a sample size of 50 respondents. The independent variable used in the results of this study is given the notation X, namely: Employee engagement (X). The intervening variable is organizational commitment (Z). Dependent variable employee performance (Y). The data collection technique used in this research is a survey using a questionnaire. The analysis technique used in this research is Structural Equation Modeling with the Smart PLS (Partial Least Square) program. The research results show that organizational commitment mediates the influence of employee engagement on employee performance. Meanwhile, the direct influence of employee engagement on employee performance has been proven to be true.
The Influence of The Characteristics of Zakat Financial Information on The Quality of Financial Reports of Zakat Institutions in Riau Saputra, Wali; Bakri, Bakri
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.v19i2.4635

Abstract

This study aims to analyze the effect of the characteristics of zakat financial information on the quality of financial reports of zakat institutions in Riau. This study uses primary data obtained by distributing questionnaires to 204 stakeholders who always interact with zakat institutions. Data analysis methods used in this study include research instrument testing and hypothesis testing using multiple regression analysis. The results of this study concluded that partially the characteristics of zakat financial information "understandable", "comparable", and "complete" affect the quality of zakat institutions' financial reports. On the other hand, the characteristics of zakat financial information are "relevant", "reliable", neutral", and "timely" do not affect the quality of zakat institutions' financial reports. Then, simultaneously, zakat financial information is relevant, understandable, reliable, neutral, timely, comparable, and complete which together affect the quality of zakat institutions' financial reports.
Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Kanji, Lusiana; Mikhailah, Amera; Aurelia, Almira; Zuldjibran, Rachmad; Idris, Aryadi
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.v19i2.4637

Abstract

This study aims to determine and analyze the effect of Current Ratio, Return On Equity, and Earning Per Share on Stock Prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports and stock data using a purposive sampling technique. The population is Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a total of 34 observations. While the samples taken amounted to 93 observations. The results of the research variable data have been tested on the classical assumptions in the form of normality assumptions, auticorrelation assumptions, and their heteroscedasticity assumptions. Methods of data analysis using multiple linear regression techniques.The results of this study indicate that the Current Ratio has no effect on stock prices, Return On Equity and Earning Per Share have a positive and significant effect on stock prices  

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