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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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Peran Kompetensi Dan Transparansi Dalam Mempengaruhi Pengendalian Tindakan Fraud Pengelolaan Dana Desa Rahmawan, Faris; Syaiful Akbar, Fajar
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.v20i1.4723

Abstract

This study aims to determine whether there is a relationship between competence, organizational commitment and transparency on fraud prevention in village fund management. Quantitative methodology is used to test whether there is a relationship between variables and to collect primary data through questionnaires or surveys of all village officials in Palang District. The population in this study amounted to 197 people. The sampling method used was purposive sampling, namely the selection of data samples with certain conditions. Samples were selected through indicators of Tuban Regent Regulation No. 29 of 2017, namely village officials who have an understanding and role related to finance and fraud detection in realizing, managing and budgeting village funds. From the sampling method, the respondents in this study amounted to 72 officials, namely 4 village officials each from 18 villages, namely the village head, village secretary, finance head, and welfare head in Palang sub-district. To assist in analyzing multiple liner regression using SPSS version 26. The results showed that competence and organizational commitment did not have a significant effect but transparency had a significant effect on preventing fraud in the management of village funds in Palang District, Tuban Regency
Hambatan Pengimplementasian Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Digital Rahmatia, Rahmatia; Ardi, Muhammad; Lomagio, Afriana; Paputungan, Ririn; A Mustava, Novia
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.v20i1.4724

Abstract

This research aims to analysed the barriers in implementing the preparation of financial reports based digital for UMKM in Gorontalo. This reseach was a type of quantitative reseach with a Participatory Action Research (PAR) approach which consists of four stages, namely (1) Identifying the Research Question. (2) Gathering the information to answer the question, (3) Analyzing and interpreting the information, dan (4) Sharing the results with the participant. The research results show that there are several factors what can barriers the implementation of a financial reporting system UMKM based digital, namely the lack of business actors’ knowledge regarding the preparation of financial reports and technology, as well as the low interest of UMKM. This research highlights the barriers in implementing financial reports based digital for UMKM. These barriers then become a reference in designing a digital system for UMKM SIAM Syariah financial reports adapted to the needs and conditions of business actors. This information system based digital expected to produce relevant and reliable information according to the needs of UMKM. Different from previous research, this research did not just focus on the barriers to implementing financial reports in UMKM, but also provides concrete and practicial solutions to support of the implementation reports based digital in UMKM.
Pengaruh Kepemilikan Institusional, Leverage, dan Likuiditas Terhadap Financial Distress Anggita Utari, Shanaz; Sri Trisnaningsih
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.v20i1.4762

Abstract

The purpose of this research was to look at how liquidity, leverage, and institutional ownership affect financial hardship. This study employed earnings per share (EPS) as its financial distress metric. This study's population included companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 that were involved in the property and real estate sectors. This study used secondary data as its basis and was quantitative in nature. Financial distress served as the dependent variable in this study, with institutional ownership, leverage, and liquidity serving as the independent variables. The study's population consisted of 78 different businesses. For the years 2020–2022, this study collected 72 observational data points from a purposive sample of 24 different organizations. For the analysis, the researchers used the statistical program SPSS, version 26. The study's findings indicate that institutional ownership significantly exacerbated financial distress, while leverage and liquidity had no effect.
Redesain e-Persediaan Berbasis Sistem Informasi Akuntansi pada Pemerintah Provinsi Gorontalo Yusuf, Suci Rachmawati; Mahdalena , Mahdalena; Hartati Tuli
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.v20i1.4768

Abstract

This study aimed to redesign the accounting information system-based E-Inventory at the Provincial Government of Gorontalo. This study adopted a qualitative approach using descriptive methods. The study involved three informants. The data were collected through observation, interviews, and documentation. The data analysis techniques employed in this study include data reduction, data display, and conclusion/verification. The findings of this study indicated that the E-Inventory system can be represented through Unified Modeling Language (UML) diagrams and flowcharts as the redesign model. The PIECES analysis wa utilized in the redesign process to analyze the weaknesses of the E-Inventory system. Based on this analysis, system failures were identified in the E-Inventory, such as duplicate entries during transaction input and the need for initial inventory balance entry for the subsequent period. Therefore, these recording and input errors can be minimized by redesigning the E-Inventory system. This redesign is undertaken to enchance the efficiency of the E-Inventory system in accordance with the inventory management needs of consumable goods at the Provincial Government of Gorontalo
Analisis Pengaruh Employee Empowerment, Kecerdasan Intelektual dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi Kerja dan Kepuasan Kerja Kiraman, Kiraman; Sapiri, Muhtar; Adha, Wahyu Maulid
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.v20i1.4769

Abstract

The aim of this research is to analyze the influence of employee empowerment, intellectual intelligence, interpersonal communication, work motivation and job satisfaction on the performance of State Civil Apparatus, the influence of employee empowerment, intellectual intelligence and interpersonal communication on the performance of State Civil Apparatus through work motivation and job satisfaction at the KPU Office West Sulawesi Province. Data collection techniques through distributing questionnaires with data analysis techniques using Smartpls 3.2.9. The research results found that employee empowerment had a positive and significant influence on ASN performance, intellectual intelligence and interpersonal communication had a negative and insignificant influence on ASN performance, work motivation and job satisfaction had a positive and significant influence on ASN performance. The results of the mediation test show that work motivation can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, work motivation cannot mediate the influence of interpersonal communication on ASN performance. Then job satisfaction can mediate the influence of employee empowerment and intellectual intelligence on ASN performance, while job satisfaction cannot mediate the influence of interpersonal communication on ASN performance at the KPU office of West Sulawesi province.
Dampak Penghapusan E-Commerce Tiktok Shop terhadap Tingkat Pendapatan Pelaku UMKM di Pasar Sentral Kabupaten Pangkajene dan Kepulauan Kapriani, Kapriani; Hardianti, Hardianti; Jumarti, Jumarti
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.v20i1.4771

Abstract

This research aims to determine the impact of eliminating the Tiktok Shop e-commerce on the income level of MSMEs. This research uses primary data and also secondary data. The research method used was saturated sampling with a total of 45 respondents. The data analysis technique used is validity test, reliability test. Testing the analysis model in this research uses simple linear regression analysis, T test and R determination. Based on the research results, it shows that the independent variable e-commerce TikTok shop has a significant effect on the dependent variable MSME Income Level (Y). Based on the research results, it shows that the value of tcount > ttable or 1.997 > 1.679 and a significant value of 0.045 < 0.05, then Ha is accepted and Ho is rejected, so that partially the price has a significant effect on MSME income in the Main Market of Pangkajene and Islands Regency
Pemikiran Ekonomi Islam Perspektif Hasan Al Banna Fathul Khair
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.v20i1.4778

Abstract

Contemporary Islamic economics has rapidly developed in recent decades, offering a fair and sustainable alternative to classical and modern economic systems. Several factors that encourage the rise of Islamic economics are; dissatisfaction with classical and modern economic systems; the revival of Islamic values throughout the world as a solution to dissatisfaction with classical and modern economic systems; The Islamic finance industry is growing fast; more countries implementing Islamic economic policies; Muslim scholars began to research and develop Islamic economic theory. One of the Muslim scholars who later became a figure in contemporary Islamic economics was Hasan Al Banna. The purpose of this research is to find out Hasan Al Banna's thoughts on Islamic economics. The discussion method used in this study uses library research or qualitative descriptive. The results of this study show that Hasan Al Banna's thoughts on the economic systems of capitalism, socialism, and communism are not for Muslims. These systems were not born in Muslim countries and were not intended to be applied to Muslim communities. Islam has offered perfect system, a system that leads them towards goodness and pure Islamic guidance that comes from the Qur'an and Sunnah. Because the economic sector is easily reacted to the changing circumstance, the Qur'an gives a global ideal to the problem and enforce rules that guarantee people to get its benefits and avoid its harms.
Pengaruh Dana Giro dan Deposito Berjangka Terhadap Laba Perusahaan : (Studi Pada PT. BNI (Persero) KCP. Panakkukang Makassar Ahmad, Ibrahim; Haeruddin, Haeruddin; Rusdiah Hasanuddin; Taufik Tahir; Mariati , Mariati; Imran Tahalua
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.v20i1.4780

Abstract

This research aims to investigate and assess the potential impact of demand deposits and time deposits on the profitability of PT. Bank Negara Indonesia (Persero). The study focuses on analyzing data related to third-party funds and liquidity at the Panakukang Makassar branch of Bank BNI spanning from 2017 to 2021. Secondary data derived from financial reports processed at the Panakukang branch is utilized for analysis, employing SPSS software for data manipulation. Methodologically, the study employs a range of statistical tests including descriptive analysis, classical assumption tests, multiple linear regression analysis, partial and simultaneous hypothesis testing, and coefficient of determination tests. Results indicate a significant positive correlation between demand deposits and company profitability, attributed to the effective utilization of both demand and time deposits in influencing company earnings. This influence is elucidated by the bank's adeptness in reinvesting deposits into both productive and non-productive assets
Potensi dan Tantangan Implementasi Akad Wakalah bil Ujrah pada Transaksi Bisnis Syariah Modern Maulana, Maulana; Bin Sapa, Nasrullah; Ambo Masse, Rahman; Galib, Mukhtar
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.v20i1.4781

Abstract

This research aims to explore the potential and challenges of implementing Akad Wakalah bil Ujrah in modern Islamic business transactions in Indonesia. The research method used is qualitative research with a case study approach. Data was collected through in-depth interviews with Islamic finance practitioners, analysis of documents related to Islamic business regulations and transactions, and direct observation of the implementation process of Akad Wakalah bil Ujrah. The research results show that there is great potential in applying this akad to increase operational efficiency, reduce risk, and support the growth of the Islamic finance industry. However, challenges such as lack of understanding among business actors, unclear regulations, lack of supporting infrastructure, and the risk of misuse become obstacles that need to be overcome. By overcoming these challenges through educational efforts, regulatory improvements, infrastructure development, and the implementation of strict monitoring mechanisms, the implementation of Akad Wakalah bil Ujrah can be an effective instrument in supporting the growth of modern Islamic business in Indonesia
Pengaruh Pembelajaran Akuntansi Keuangan dan Kemampuan Akademis terhadap Perilaku Hedonis Mahasiswa dalam Mengelola Keuangan Wahyuni, Wahyuni; Nerinza, Nerinza; Sulistiyanti, Rini
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.v20i1.4783

Abstract

This research aims to determine the effect of learning Financial Accounting and academic abilities on students' hedonic behavior in managing their finances. The type of data used in this research is quantitative data with data collection using questionnaires. The questionnaire was distributed to 69 Accounting students at Muhammadiyah University of Makassar Class of 2020. The data source used in this research was primary data with research instruments using a Likert scale. The data collected was processed using multiple linear analysis methods with the help of SPSS Version 26. The results of the research show that: (1)  Learning Financial Accounting has a positive, significant effect On hedonic behavior, (2) Academic ability hasn’t effect on behavior. Of 2020 Muhammadiyah Makassar University Accounting students in managing finances.

Page 29 of 40 | Total Record : 394

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