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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 Teknologi Informasi dan Dukungan Manajemen Puncak Terhadap Kualitas Sistem Informasi Akuntansi: (Studi Pada Badan Keuangan Provinsi Gorontalo) Haruna, Risma Hayati K.; Gaffar, Gaffar; Usman, Usman
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.v20i1.4793

Abstract

The purpose of this study is to find out the Effect of Information Technology and Peak Management Support on the Quality of Accounting Information System (Case Study on the Financial Agency of Gorontalo Province). This study used quantitative research methods. The data source used in this study was primary data obtained from the questionnaire distributed to 68 respondents in this study in the form of employees of the Gorontalo Provincial Finance Agency who were directly involved in regional financial management through the Regional Government Information System (SIPD) using Purposive sampling. The data analysis technique in this study is a descriptive quantitative analysis using statistical tests, statistical f tests, and a coefficient determination test (Adjusted R Square) using IBM SPS 26 for windows. The results of this study show that information technology has a positive and significant effect on the quality of the accounting information system and peak management support has a positive and significant effect on the quality of the accounting information system and simultaneous peak management information technology and support. With a determinant of 20.6% while 79.4% of the remaining 79.4% were explained by other variables not examined in this study
Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Return on Assets Dimoderasi Ukuran Perusahaan Cahyani, Riska Dwi; Tannar, Oryza
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.v20i2.4797

Abstract

Companies listed in the fast-moving consumer goods category tend to have stable operational activities. In the competitive business world, companies must be able to optimize all the resources they possess, both tangible and intangible. Additionally, companies have social responsibilities towards their surrounding environments. This research aims to determine the influence of intellectual capital and corporate social responsibility on financial performance, projected by return on assets, and moderated by company size. The research population consists of companies listed in the fast-moving consumer goods category on the Indonesia Stock Exchange. This study uses a quantitative method. The sampling method employed in this research is purposive sampling, and the data collection technique used is documentation. The testing tool used in this research is the Software Partial Least Square (PLS) 3.0. The results of this study indicate that the first independent variable, intellectual capital, affects financial performance. Additionally, the second independent variable, corporate social responsibility, also affects financial performance. However, the moderating variable, company size, does not strengthen the influence of intellectual capital and corporate social responsibility on financial performance.
Koreksi Etika Bisnis Islam terhadap Sistem Ekonomi Kapitalis dan Sosialis Pratiwi, Nurul; Rahmawati Muin; Nur Azizah
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.v20i1.4798

Abstract

This research aims to analyze the correction of Islamic business ethics to the capitalist and socialist economic systems. This research uses a qualitative method with a library research approach. Islamic business ethics correct the capitalist economic system by emphasizing the principles of justice, balance, and social responsibility. Capitalist and socialist economic systems have shortcomings in terms of business ethics. Capitalism tends to prioritize profit and ignore social justice, while socialism negates private ownership and individual rights. Islamic business ethics come as a solution to balance the two systems. Islamic business ethics also correct the socialist economic system by recognizing private property rights and individual freedom. By applying Islamic business ethics, businesses can be more oriented towards social and environmental interests, as well as more fair in the distribution of wealth.
Pengaruh Self Assessment System, SP2DK, Surat Teguran, dan Surat Paksa Terhadap Penerimaan Pajak Setyawati, Anjeli; Tannar, Oryza
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.v20i2.4799

Abstract

The aim of this research is to find out the influence of the self-assessment system, SP2DK, warning letters and forced letters on tax revenues. The population in this research is data from Individual Taxpayers and Corporate Taxpayers within the scope of KPP Pratama Surabaya Karangpilang for the 2020-2023 period. Sampling used a saturated sampling technique, that is, all members of the population were used as research samples. The data collection technique uses documentation techniques, namely by collecting data from KPP Pratama Surabaya Karangpilang during the 2020-2023 period for research purposes. The testing tool in this research uses the Partial Least Square (PLS) method with WarpPLS 8.0 software. The research results show that the self-assessment system and warning letters have no effect on tax revenues at KPP Pratama Surabaya Karangpilang. Meanwhile, the issuance of SP2DK and forced letters has an impact on tax revenues at KPP Pratama Surabaya Karangpilang.
Pengaruh Prinsip-Prinsip Good Governance terhadap Pengelolaan Dana Desa di Desa Medalem Wahyu Susilo, Toni; Andhaniwati, Erry
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.v20i2.4801

Abstract

This study aims to determine the impact of accountability, transparency, and community participation on the management of village funds in Medalem Village, Kradenan District, Blora Regency. This research employs a quantitative method with a population comprising all village residents, totaling 2,553 individuals. The sample was selected using purposive sampling with specific criteria, resulting in 97 respondents. Primary data were collected directly through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings indicate that accountability and community participation influence the management of village funds, while transparency does not have a significant impact. One of the challenges identified is the lack of openness from the village government to the public. It is recommended that the village government continue to enhance accountable, transparent, and participative management of village funds to improve the overall management in Medalem Village
Kontribusi Green Investment dan Good Corporate Governance Terhadap Pengungkapan Emisi Karbon Gunawan, Maulina Septa Ning; Erry Andhaniwati
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.v20i2.4806

Abstract

The purpose of this research to determine the relationship between green investment and good corporate governance to carbon emissions disclosure. GCG as proxied by independent commissioners, audit committee, board of directors, managerial ownership, and institutional ownership. The study encompasses 82 raw products sector companies that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. The purposive sampling approach was used to pick 60 samples for the sample. WarpPLS 8.0 software was used to test the partial least square (PLS) study investigation. The findings of the study demonstrate that green investments has no contribute on the disclosure of carbon emissions. In the interim, GCG helps with the disclosure of carbon emissions.Based on these findings, companies are expected to continue to increase the transparency of information regarding environmental disclosures, especially regarding carbon emission disclosures.
The Effect of Profitability and Net Working Capital on Cash Holding Moderated by Firm Size Rahayu, Siti; Ratnawati, Dyah
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.v20i1.4814

Abstract

This study aims to test and prove empirically whether profitability and net working capital partially affect cash holding and whether firm size as a moderating variable is able to moderate the relationship between profitability and net working capital on cash holding. This research utilizes secondary data sourced of financial reports consumer non-cyclical sector companies that are listed on the Indonesia Stock Exchange from 2020 to 2022. Sampling is conducted through purposive sampling, where samples are chosen according on the predetermined criteria. According to the predetermined criteria, 50 companies were selected with 3 years of observation are obtained, resulting in a total of 150 samples for this study. In this research, the analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 29 as the statistical tool. The results of this study indicate that partially, profitability and net working capital affects cash holding. Additionally, the interaction test results indicate that firm size strengthens the relationship between profitability and cash holding, as well as the relationship between net working capital and cash holding.
Keputusan Pembelian ditinjau dari Harga, Promosi, Inovasi Produk dan Kualitas Produk Dirwan, Dirwan; Asniwati, Asniwati
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.v20i1.4815

Abstract

The purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center.  The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions.
The Role of Brand Equity, Service Quality, and Organizational Commitment as Mediators of Lecturer Performance: A Study at the University of Muhammadiyah Makassar Jamali, Hisnol; Asriati, Asriati; Arief, Syarifuddin
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.v20i1.4816

Abstract

 This study examines the impact of brand equity, service quality, and organizational commitment on lecturer performance through lecturer work loyalty at the University of Muhammadiyah Makassar. Using a descriptive quantitative research approach, data was collected from 106 respondents through questionnaires. Hypothesis testing was conducted using Path Analysis and Sobel Test methods. The findings indicate that while brand equity has a positive but nonsignificant effect on work loyalty, service quality and organizational commitment significantly influence work loyalty. Furthermore, brand equity, service quality, organizational commitment, and lecturer work loyalty have a positive and significant effect on lecturer performance. However, brand equity does not significantly influence lecturer performance through work loyalty, whereas service quality and organizational commitment do so significantly. The study concludes that improvements in brand equity, service quality, and organizational commitment positively impact increased work loyalty and lecturer performance. Institutions of education can enhance the quality of education they provide by improving lecturer performance and strengthening the relationship between lecturers, students, and the institution. This can be achieved through deeper measurement of brand equity, cross-cultural analysis, the development of integrative models and lecturer development programs, as well as the implementation of marketing strategies.
The Influence of Customer Relationship Management and Service Performance on Customer Satisfaction and its Implications for Customer Loyalty of Islamic Banks in Riau Saputra, Wali; Bakri, Bakri
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.v20i1.4818

Abstract

This study aims to examine the effect of: (1) customer relationship management on customer satisfaction, (2) customer relationship management on customer loyalty, (3) customer satisfaction on customer loyalty, and (4) service performance on customer satisfaction (5) service performance on customer loyalty of Islamic banks in Riau. The research design used in this study is causal quantitative research. The subjects in this study are savings customers in Islamic banks and the objects in this study are service performance, customer relationship management, customer satisfaction, and customer loyalty. The sample in this study amounted to 204 respondents. Data were collected through a questionnaire method, and analysed with a structural equation model. The results showed that: (1) customer relationship management affects customer satisfaction (2) customer relationship management affects customer loyalty, (3) customer satisfaction has no effect on customer loyalty, (4) service performance affects customer satisfaction customer satisfaction, and (5) service performance has no effect on customer loyalty.

Page 30 of 40 | Total Record : 394

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