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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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A Implementasi Kelelahan Dan Beban Kerja Pegawai Dalam Meningkatkan Komitmen Organisasi Mappamiring , Mappamiring; Sukarno, Zulfikry
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.v20i1.4883

Abstract

Human resources are one of the resources owned by the company that can be used to achieve goals. Human resources are different from other resources because humans have thoughts and feelings that can be distinguished from other components. Thus, the background of this research problem is whether work fatigue or workload is more dominant in affecting the organizational commitment of fire fighting employees in Makassar City. The purpose of this study was to find out whether both affect the organizational commitment of firefighters. Primary data were collected from Makassar City Fire Department employees, who were then used as respondents using the slovin formula after calculation, so the researchers adjusted 67 respondents. The assumptions of normality, multicolonicity, and heteroscedasticity have been used to test the results of primary data collected through questionnaire distribution. Data analysis was performed using descriptive and inferential statistical analysis. All hypotheses are acceptable because the results show that workload and work burnout, both partially, have not significant effect on organizational commitment. With an adjustable square value of R of 72.9%, we can find that the work fatigue variable affects 4% of the employee organizational commitment variable, and the workload variable affects 27.1% of other variables not described in this study
Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone Usman, Usman; Mattoasi, Mattoasi; Taruh, Victorson
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.v20i2.4900

Abstract

Gorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects.
Fungsi Strategi Pemasaran, Kualitas Layanan dan Kepercayaan Terhadap Loyalitas Nasabah Mokhtar, Susiana; Themba , Orfyanny Syahreffy; Akob, Rezki Arianty
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.v20i1.4914

Abstract

This study aims to test the influence of marketing strategy on customer loyalty, test the influence of service quality on customer loyalty and the influence of trust on customer loyalty. The population in this study is all customers at PT Bank Sulselbar Makassar Head Office. The sampling technique is determined by purposive sampling, which is a technique for determining samples based on certain criteria. The criteria for selecting the sample taken in this study are customers at PT. Bank of South Sulawesi, Makassar. Malhotra 2006 if the population is large and the number is unknown, then the number of samples is calculated with 5-10 x Estimate Parameter. So the number of samples in this study is (5.20) = 100 people. In this study, the variables were measured using the Likert Scale. The data obtained were then processed using SPSS by means of multiple linear regression analysis. The results of the study found that marketing strategies have a positive and significant effect on customer loyalty, testing the influence of service quality has a positive and significant effect on customer loyalty and the influence of trust has a positive and significant effect on customer loyalty.
Pengaplikasian Remote Audit dan Skeptisme Profesional Auditor dalam Mempertahankan Kualitas Audit pada Kantor Akuntan Publik di Surabaya Suhartini, Dwi; Ayub Binsar Tamado
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.v20i2.4915

Abstract

This research aims to test the influence of Remote Audit and Professional Skepticism on Audit Quality. The object of the research is 117 partner auditors who work at the Public Accounting Office in the Surabaya region. Simple random sampling technique was used to determine the sample in this investigation by utilizing a probability sampling procedure. This research utilizes a quantitative research approach based on questionnaires sent to public accounting firms in Surabaya. Primary data is collected. Using WarpPLS Version 8.0 software, the data was analyzed using the Partial Least Square (PLS) approach. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor's observations, the audit quality will improve
Fenomena Ekonomi Indonesia Dimasa Pemilihan Umum Calon Presiden Tahun 2024 Sari, Deanita; Laila Surayya
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.v20i1.4918

Abstract

The execution of the General Election for Presidential Candidates was expected to have a substantial impact on the country's economy, aiming to increase Indonesia's Gross Domestic Product. The election's effect extends beyond technical matters to fundamental aspects. The 2024 General Election process will be a crucial moment that will influence the state of the Indonesian economy. The research method used is qualitative research on phenomena. This research will focus on analyzing the economic implications of the election, using secondary data obtained from statistical sources available on the web (www.bps.go.id). The study will specifically look into the areas of economic equilibrium, labor costs, mining, manufacturing and construction, tourism, banking, insurance, and finance.  The initial findings indicate that these sectors experienced economic growth during the 2024 General Election for Presidential Candidates. However, prices, particularly the producer price index, witnessed a decrease. There was also an increase in the National Trade Price Index and Inflation, leading to economic weakness, especially in the areas of Transportation, International Trade, and the Balance of Payments. The research aims to provide insights into the economic phenomena associated with the election and its potential effects on Indonesia's Gross Domestic Product.
Pengaruh Technostress Creator terhadap End-User Satisfaction dan End-User Performance Melalui Self Eficacy Sebagai Variabel Moderating Sudirman, Sudirman
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.v20i1.4949

Abstract

This study aims to examine the effect of Technostress Creator on End-User Satisfaction and End-User Performance Through Self Efficacy as a Moderating Variable. This study uses a confirmatory approach, namely confirming the relationship or influence of the independent variable on the dependent variable. The data used is primary data obtained through questionnaires distributed to 55 respondents. The data were processed using statistical tools using multiple linear regression analysis models with the help of SPSS version 26. The results of the study found that: 1) Technostress Creator has a negative and significant effect on End-User Satisfaction; 2) Technostress Creator has a negative and significant effect on End-User Performance; 3) Self Efficacy can moderate the effect of Technostress Creator on End-User Satisfaction; 4) Self Efficacy cannot moderate the effect of Technostress Creator on End-User Satisfaction.
Determinan Kinerja Keuangan terhadap Maqashid Syariah Development Indeks pada Bank Umum Syariah Wahab, Abdul; Ali, Rahmat
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.v20i2.4955

Abstract

This study aims to determine the effect of financial performance through profitability ratios proxied by return on assets (ROA), liquidity ratios proxied by financing to deposit (FDR), solvency ratios proxied by capital adequacy ratio (CAR), and efficiency ratios proxied with operational costs on operating income (BOPO) to the level of sharia compliance through the maqashid sharia development index (MSDI) which collects the five objectives of sharia, namely hifdz al-diin (maintaining religion), hifdz al-maal (protecting assets), hifdz al-nafs (maintaining the soul), hifdz al-nasl (maintaining offspring), and hifdz al-aql (maintaining reason) based on the concept of maqashid sharia version of Jasser Auda. This type of research is quantitative research with the research method used being the documentation method. Secondary data sources with purposive sampling technique. The data have been seen from the annual reports of Islamic commercial banks in Indonesia with a time period of 2011 to 2020. The data analysis method used is panel data regression analysis with Chow test, Hausman test, and hypothesis testing (R2 test, t-test, and F test), while the panel data regression estimation model used is the fixed effect model. The data processing in this study uses the E-Views 12 program. The results obtained on the effect on the level of sharia compliance through the maqashid sharia development index (MSDI) include; return on assets (prob. 0.5209), financing to deposit (prob. 0.0036), capital adequacy ratio (prob. 0.7312), and efficiency ratio proxied by operating costs to operating income/BOPO (prob. 0,1137).
Pengaruh Financial Literacy, Financial Attitude, dan Financial Self-Efficacy Terhadap Saving Behavior Pengguna Paylater Jessyca Noviolita Putri; Sari Andayani
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.v20i2.5019

Abstract

The purpose of this study is to prove the influence of financial literacy, financial attitude, and financial self-efficacy on saving behavior. The data used are primary data obtained directly from 98 respondents who are undergraduate accounting students at a public university in Surabaya. The sampling method used is non-probability sampling with a purposive sampling technique. Questionnaires filled out by the respondents were analyzed using quantitative analysis methods and smartPLS as the analytical tool. The results of this study indicate that financial literacy has a positive and significant effect on saving behavior, financial attitude has a positive and significant effect on saving behavior, and financial self-efficacy has a positive but not significant effect on saving behavior.
Pengelolaan Dana Bantuan Operasional Sekolah Dalam Peningkatan Mutu Pendidikan SD Di Labakkang Kabupaten Pangkep Bakhtiar Ass, Syamsul; Mustafa Mustafa; Henidar Juana; Kherayani Nur; Abdurrahman Hadi
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.v20i1.5074

Abstract

This research was carried out at the Elementary School (SD) Labakkang District, Pagkep Regency. The aim of this research is to determine the impact of managing School Operational Assistance (BOS) funds on improving the quality of elementary school education in Labakkang District, Pangkep Regency.The data analysis method used in this research is a quantitative method. The sample in the research was 80 respondents, while the sampling technique in the research used simple random sampling. To answer the hypothesis, instrument tests are used, consisting of validity tests and reliability tests. The regression test consists of simple regression analysis, correlation coefficient test (R) and determination coefficient test (R2). Test the hypothesis using a partial test (t test). All analysis methods were processed using the SPSS version 25 program.
Perbandingan Biaya Bunga dengan Pajak Penghasilan dalam Perencanaan Laba dan Perspektif Islam Muhammad Rusdin; Tafsir, Muhammad; Farida Aprianti; Nurlaely Razak
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.v20i1.5085

Abstract

This research aims to compare the effect of interest costs and income tax on sales to achieve the planned profit in the cost-volume-profit analysis. To compare the treatment of interest costs with income taxes in the profit and loss statement. To compare interest costs with income tax regarding halal or haram laws from an Islamic perspective. This research is library research using analytical methods: comparison, qualitative descriptive and quantitative descriptive. The research results show that interest costs and income taxes have the same effect on the need for higher sales to achieve the planned profit in the cost-volume-profit analysis. In the income statement, interest costs are taken into account when making a profit or loss; while income tax is taken into account only when profits are made. From an Islamic perspective, interest costs are haram; Meanwhile, according to the income tax law, some think it is halal and others think it is syubhat and some even think it is haram.

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