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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 PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SURAKARTA SEBELUM DAN PADA MASA JABATAN GIBRAN RAKABUMING RAKA MENGGUNAKAN PENDEKATAN RASIO KEUANGAN Akuba, Ichlasul Amal; Darmawati; Andi Kusumawati
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.v20i1.4819

Abstract

This research aims to determine the Financial Performance of the City of Surakarta before and during Gibran Rakabuming Raka's term of office. This research is quantitative descriptive research, namely research that attempts to explain the solution of current problems using numbers, starting from data collection, interpretation of the data and the appearance of the results. The data collection technique used in this research uses documentation techniques. The data used is secondary data in the form of the Surakarta City Regional Revenue and Expenditure Budget Realization Report for 2018-2023. The results of this research are 1) The Independence Ratio of Surakarta City before and during the government of Gibran Rakabuming Raka, generally said to be Ineffective. 2) The Efficient Ratio of Surakarta City before Gibran's administration on average could be said to be Less Efficient, whereas during Gibran's administration on average it could be said to be Inefficient. 3) The Effectiveness Ratio of the City of Surakarta before Gibran's administration on average could be said to be Very Effective, whereas during Gibran's administration on average it could be said to be Quite Effective. 4) The Growth Ratio of Surakarta City during the Gibran administration can be said to be on average better than the Growth Ratio before the Gibran administration
The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness Khadijah Darwin; Amiruddin, Amiruddin; Syarifuddin, Syarifuddin; Darmawati, Darmawati; Hs, Rahmawati
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.v20i1.4820

Abstract

This study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings management
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman Fuada, Nurul; Amiruddin, Amiruddin; Rasyid, Syarifuddin; Darmawati; Hs, Rahmawati
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.v20i1.4822

Abstract

This study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.
Studi Pertumbuhan Sektor Perbankan dari Perspektif Analisis Fundamental Keuangan Bahri, Nur Alim; Amiruddin, Amiruddin; Rasyid, Syarifuddin; Darmawati , Darmawati; Rahmawati HS
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.v20i2.4823

Abstract

The aim of this research is to determine the influence of the Current Ratio, Earning Per Share and Debt to Equity Ratio on Stock Prices with the Price Earning Ratio as a Moderating Variable in the Conventional Banking Sector listed on the Indonesia Stock Exchange. This research is a type of quantitative research. The data used in this research is secondary data, with data collection methods using purposive sampling techniques. The population of this research is the conventional banking sector registered on the IDX for the period 2017 to 2021. Then a population of 43 companies was obtained with 25 conventional banking sector companies meeting the criteria. Data analysis techniques use descriptive statistical analysis, classical assumption testing, moderated regression analysis and hypothesis testing. The results of this research found that the Current Ratio and Earning Per Share had a significant effect on share prices, while the Debt to Equity Ratio had the opposite effect. In terms of moderation, the Price Earning Ratio is not able to moderate the Current Ratio and Debt to Equity Ratio on stock prices but cannot moderate the relationship between Debt to Equity Ratio and stock prices.
Analisis Implementasi Sistem Akuntansi Piutang pada Koperasi Mekar Jaya Indonesia Dalanggo, Nurain; Rio Monoarfa; Ronal S. Badu
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.v20i1.4844

Abstract

This study aims to analyze the application of the accounts receivable accounting system in the Mekar Jaya Indonesia cooperative in Gorontalo. Data analysis uses a qualitative descriptive approach with primary and secondary data sources. Data collection methods include observation, interviews, documentation, and triangulation. The results showed that the Mekar Jaya Indonesia Cooperative has implemented an accounting system, this can be seen from the information needed by management in determining the accounts receivable accounting system including related functions, accounting records used in relation to the accounts receivable accounting system and internal control elements routinely calculate the number of customer loans carried out by the Treasurer so that the accounts receivable accounting system is good enough. The receivables accounting system procedure also includes procedures for receiving and submitting loans.
Praktik Bisnis yang Dilarang dalam Islam: Perspektif Etika dan Hukum Nurjannah; Ita Rukmanasari; Prades Ariato Silondae; Rahmawati Muin; Abdul Wahid Haddade
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.v20i1.4852

Abstract

This research aims to outline things that are prohibited in business practices both in formal law and Islamic law. This research includes library research, which uses a form of descriptive analysis. The research results show that in the law the things that are not permitted are monopoly, monopsony, market control and conspiracy. In the Islamic economic system, the cause of a transaction being haram is due to three factors, namely haram substances / haram li-dzatihi (pork, khamr, carrion, blood); haram apart from the substance / haram li-ghairihi (tadlis, gharar, ikhtikar, bai'najasy, usury, maysir, risywah); and the contract is invalid/complete (the pillars and conditions are not fulfilled, ta'alluq occurs, two in one occurs)
The Relationship Between Human Resources Wellbeing and Organizational Success Syafruddin Kitta; Nurhaeda Z
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.v20i1.4853

Abstract

This study aims to investigate the relationship between human resources (HR) wellbeing and organizational success, focusing on dimensions such as job satisfaction, mental health, and work-life balance. A mixed-method approach combining quantitative surveys and qualitative interviews will be employed. Surveys will gauge perceptions of work-life balance, engagement, and retention among employees, while interviews will provide deeper insights into their experiences. Data analysis will involve statistical techniques for quantitative data and thematic analysis for qualitative data. The findings reveal a significant positive correlation between employee wellbeing and organizational success. Prioritizing employee wellbeing leads to higher productivity, innovation, and resilience within organizations. Supportive organizational cultures and transformational leadership play crucial roles in fostering employee wellbeing and driving organizational performance. The study's findings suggest that investing in employee wellbeing initiatives and cultivating supportive organizational cultures can yield tangible benefits for organizations, including increased productivity, employee retention, and customer satisfaction. These insights offer actionable strategies for organizational leaders and HR practitioners to enhance employee wellbeing and achieve sustainable growth and competitiveness.
Pengaruh Budaya Organisasi dan Kompensasi terhadap Komitmen Organisasi: (Studi pada PT INKA Multi Solusi) Arden Stalin Lubanov Fakhrullah; Ika Korika Swasti
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.v20i1.4860

Abstract

The research was conducted to analyze the influence of organizational culture and compensation on organizational commitment at PT INKA Multi Solusi. The research method used was quantitative research. The sampling technique employed non-probability sampling method with a saturated sampling of 70 permanent employess in non-production units. Data collection was carried out through questionnaire distribution. The data from the respondents in the study were processed using partial least square. The research results indicate that organizational culture has a significant positive impact on organizational commitment. Compensation has a significant positive impact on organizational commitment. The results obtained show that the better the implementation of organizational culture in the company, the higher the organizational commitment of employees and the higher the compensation provided by the company, the higher the organizational commitment of PT INKA Multi Solusi employees.
The Role of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Company Size on Profitability Nuramal, Nuramal; Amin, Asbi; Mispa, Sitti
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.v20i1.4870

Abstract

The aim of this research is to determine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and company size on the profitability of banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The population of this research is banking companies listed on the Indonesian Stock Exchange within the research period (2019 to 2023). as many as 42 banks. Sampling used purposive sampling. Based on these sample criteria, the number of samples that meet the criteria for use in this research is 50 financial reports from 10 companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The econometric model used is a panel data regression analysis model using Eviews 12 The research results found that the Capital Adequacy Ratio (CAR) had a positive and significant effect on profitability, while the Loan to Deposit Ratio (LDR) and company size did not have a positive and significant effect on profitability.
Peranan Manajemen Risiko dan Kecukupan Permodalan terhadap Kinerja Keuangan Perbankan Umum Konvensional Tbk Tahun 2018-2022 Ramadhan, Muhammad Alriansyah; Suhartini, Dwi
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.v20i2.4875

Abstract

This research aims to examine the influence of Risk Management and Capital Adequacy on the Financial Performance of Conventional General Banking listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 24 samples of banking companies taken using the Purposive Sampling method with criteria determined by researchers to support this research. This research uses quantitative methods with secondary data from annual reports of banking companies obtained from the websites of the Indonesian Stock Exchange, Financial Services Authority, and Conventional General Banking companies included in this research sample. This research uses Multiple Regression Analysis with the SPSS version 25 application. Independent variables include Risk Management (measured by NPL, NIM, LDR, BOPO) and Capital Adequacy (measured by CAR). The dependent variable is Financial Performance (measured by ROA). Data was collected using the Literature Study and Documentation method to make data collection easier. The research results show that NPL and BOPO have a negative effect, NIM has a positive effect, and LDR and CAR have no effect on ROA

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