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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 NPF, CAR, BOPO, Inflasi dan BI Rate terhadap Profitabilitas (ROA) Pada Bank BCA Syariah Tahun 2015-2022 Koni, Wiwin; Hasan, Anggi
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.v20i1.5111

Abstract

This research aims to (1) determine the effect of NPF on ROA of BCA Syariah Bank 2015-2022, (2) to determine the effect of CAR on ROA of BCA Syariah Bank 2015-2022, (3) to determine the effect of BOPO on BCA Syariah Bank ROA 2015-2022, (4) to determine the effect of inflation on BCA Syariah Bank ROA 2015-2022, (5) to determine the effect of the BI Rate on BCA Syariah Bank ROA 2015-2022. (6) to find out whether NPF, CAR, BOPO, Inflation and BI Rate have an effect on BCA Syariah Bank ROA 2015-2022. This research is a type of quantitative research using a descriptive statistical approach. The sampling technique in this research uses a saturated sampling technique where the entire population is used as the sample. The sample in this research is the 32 quarterly financial reports of BCA Syariah Bank for 2015-2022. The type of data in this research is secondary data obtained from www. bcasyariah.co.id in the form of quarterly financial reports, www.bi.go.id in the form of inflation data and www.bps.go.id in the form of BI Rate data. The data analysis technique used is the Multiple Linear Regression data analysis technique using the Eviews 10 application tool. The results of this research show that NPF and BOPO have a significant effect on the ROA of Bank BCA Syariah in 2015-2022, while CAR, Inflation and BI Rate do not have a significant effect on ROA of Bank BCA Syariah in 2015-2022. However, simultaneously NPF, CAR, BOPO, Inflation and BI Rate influence BCA Syariah Bank's ROA for 2015-2022 by 60.3442% and the remainder is influenced by other variables outside the research.  
The Influence Of Service Quality And Product Quality Of Mobile Banking On Customer Satisfaction Ayu Liring Bethari; Aslamia Rosa; Ahmad Maulana; Zakaria Wahab
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.v20i1.5117

Abstract

This study aims to analyze the effect of service quality and product quality of mobile banking on customer satisfaction of Bank Sumsel Babel. This quantitative research uses data from 123 mobile banking customer respondents in the Palembang area collected through an online questionnaire during May to June 2024. Multiple linear regression analysis with SPSS version 26 was used to test the hypothesis. The results showed that both service quality and product quality had a positive and significant effect on customer satisfaction, and simultaneously also had a significant effect. Product quality has a more dominant influence on customer satisfaction than service quality
Determinan Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 St. Rohmawatik; Siti Sundari
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.v20i2.5135

Abstract

This research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research uses quantitative methods with secondary data in the form of company annual reports. The population in this study were 99 mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used a purposive sampling method and 15 companies were obtained as research samples with an observation period of 5 years, resulting in 75 analysis units. Technical data analysis uses structural equation models with WarpPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness in mining companies
Pengelolaan Alokasi Dana Desa Berbasis Maqashid Syariah di Padakkalawa, Kabupaten Pinrang Ismail Hasang; Nasir Hamzah; Ambo Asse; Mukhtar Lutfi; Muhammad Nasri Katman
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.v20i1.5142

Abstract

The aim of this research is to determine the management of Village Fund Allocation (ADD) based on Maqashid Syariah in Padakkalawa Village, Pinrang Regency. The type of research used in this research is qualitative descriptive research with a phenomenological approach. Respondents interviewed in this research were Village Heads, Village Officials, BPD Chairmen, Village Financial Management Implementers (PPKD), Hamlet Heads, Religious Leaders, Community Leaders, Youth Leaders in Padakkalawa Village. The analysis techniques used are data reduction, data display and drawing conclusions/verification. The results obtained in this research are that the Padakkalawa Village Government manages the Village Fund Allocation (ADD) by adhering firmly to the principles of maqashid sharia, this can be seen from the implementation of maintaining religion through the application of religious values, honest and thorough recording, reporting accurately. true and accurate; maintaining the soul through working with attention to the safety of the soul (BPJS Employment); maintaining reason through working with a healthy mind/mind and not speculating; maintaining offspring through community (youth) involvement; as well as maintaining assets through effective and efficient use of the budget, increasing Village Original Income (PADes).
Pengaruh Harga Bahan Baku, Harga Jual dan Produksi Terhadap Hasil Penjualan Nasi Bakar Sultan (Studi Kasus UMKM Sambel K'Diyah): (Studi Kasus UMKM Sambel K’Diyah) Dian Nur Millah; Hendri Sucipto; Slamet Bambang Riono
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.v20i1.5151

Abstract

This research aims to analyze the influence of raw material prices, selling prices and production on the sales results of Sultan's roasted rice at Sambel K'Diyah MSMSe. This research was carried out by conducting field observations using a questionnaire as a research instrument with the aim of finding out sales results in the related focus, namely Sambel K'Diyah MSMSe. Sampling in the research used a probability sampling method with a sample size of 93 people. The primary data obtained is a nominal data scale which is then converted into an interval data scale using the method of successive intervals. The data results obtained with the questionnaire instrument were tested using SPSS (Statistical Product and Service Solutions) 25.0. Several tests carried out to analyze the data that have been obtained are correlation tests, reliability tests, multiple linear regression tests, t tests and f tests. The results of the research show that the price of raw materials has an influence on sales results, the selling price has an influence on sales results and production has an influence on sales results, and in this research there is a significant value between the three independent variables and the dependent variable, which can be interpreted as the price of raw materials , selling price and production have a simultaneous effect on the sales results of sultan’s roasted rice in Sambel K'Diyah MSMSe.
Pengaruh Strategi Operasi dan Penerapan Akuntansi Manajemen Lingkungan terhadap Inovasi Produk Hala, Yusriadi; Rostiaty Yunus; Tamsil, Tamsil
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.v20i1.5162

Abstract

This study aims to determine the Influence of Operation Strategy and the Application of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection uses secondary data obtained from the financial statements of food and beverage companies for the 2020-2023 period. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results show that partially the operation strategy has an effect on product innovation while environmental management accounting has no effect on product innovation.
Analisis Return Saham yang Dimoderasi Ukuran Perusahaan pada Perusahaan Kesehatan di Bursa Efek Indonesia Rahmawati, Rizka Yulia; Nur, Dhani Ichsanuddin
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.v20i2.5166

Abstract

Stock returns are the profit earned by investors from owning shares in a company. This study aims to analyze the impact of profitability and leverage on stock returns, This study aims to analyze the effect of profitability and leverage on stock returns, with firm size as a moderating variable, in healthcare companies listed on the Indonesia Stock Exchange from 2020 to 2023. The study population consists of all healthcare companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 14 companies that met the criteria. Data analysis was conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a contribution to stock returns, leverage has no contribution to stock returns, firm size moderates the relationship between profitability and stock returns but does not moderate the relationship between leverage and stock returns for healthcare companies listed on the Indonesia Stock Exchange.
Pengaruh Earnings Per Share (EPS) dan Price Terhadap Book Value (PBV) tentang Harga Saham Perbankan Syariah dan Konvensional di BEI (2020-2022) Sofhian, Sofhian; Roni Mohamad; Zulkifli Repikasa Asipu
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.v20i1.5169

Abstract

This study aims to determine: (1) Does Earning Per Share affect the stock price of Islamic banking. (2) Does Earning Per Share affect the stock price of conventional banking. (3) Does Price to Book Value affect the share price of Islamic banking. (4) Does Price to Book Value affect the share price of Conventional banking. (5) Do Earning Per Share and Price to Book Value affect the share price of Islamic banking. (6) Do Earning Per Share and Price to Book Value affect the stock price of Conventional banking. The population in this study were Islamic and conventional banking companies listed on the Indonesia Stock Exchange with samples taken, with samples selected 3 Islamic banking companies and 3 conventional banks. Sampling using purposive sampling method. The results of this study indicate that the effect of EPS and PBV on the share price of Islamic and conventional banking shows a significant difference. Overall, the value of EPS and PBV of conventional banking is superior to the value of EPS and PBV of Islamic banking. However, the value of EPS and PBV of Islamic banking tends to be stable and able to grow positively
Pengaruh Kualitas Pelayanan dan Fasilitas Digital Terhadap Minat Membayar Zakat Profesi melalui BAZNAS Kabupaten Tegal dengan Kepercayaan Sebagai Variabel Intervening (Studi Kasus Muzakki Potensial Di Kabupaten Tegal): Studi Kasus Muzakki Potensial di Kabupaten Tegal Maryunia, Salsabila; Sucipto, Hendri; Yulianto, Andi
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.v20i1.5173

Abstract

The focus of this study is to provide an understanding of how BAZNAS Tegal Regency provides services to muzakki, the use of digital technology by BAZNAS Tegal Regency in influencing the views and beliefs of the community, and its influence on the level of interest of muzakki. The population is muzakki who are recorded as paying professional zakat through BAZNAS Tegal Regency. The research method uses quantitative. Data collection techniques with questionnaires. Data analysis using SmartPLS. The number of samples that will be used to represent the population is 100 respondents. The results of this study prove that service quality does not have a significant effect on interest in paying professional zakat, digital facilities have a significant effect on interest in paying professional zakat. Then the quality of service has a significant effect on the trust of muzakki, digital facilities have a significant effect on the trust of muzakki. Trust has a significant effect on interest in paying professional zakat. Service quality has a significant effect on interest in paying professional zakat at BAZNAS Tegal Regency mediated by trust. Digital facilities have a significant effect on interest in paying professional zakat trust. The research findings are expected to provide valuable insights for BAZNAS Tegal Regency in improving its services and facilities to encourage zakat collection and strengthen the trust and involvement of muzakki.
Dampak Tenaga Kerja, IPTIK, dan ZIS Terhadap PDRB di Indonesia dengan I-HDI Sebagai Variabel Intervening Muhammad, Nurcholis; Mustakim Muchlis; Nasrullah Bin Sapa; Kamaruddin, Kamaruddin
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.v20i2.5178

Abstract

This study aims to determine the direct impact of labor, ICT-Development Index, and Zakat, Infaq, Shadaqa on Islamic Human Development Index and Gross Regional Domestic Product and the indirect impact of labor, ICT-Development Index, and Zakat, Infaq, Shadaqa variables on Gross Regional Domestic Product mediated by Islamic Human Development Index. This type of research is quantitative research using secondary data in the form of panel data from 27 provinces in Indonesia in 2018-2022. Data sources are obtained from BPS and BAZNAS. The data analysis model used is panel data analysis with the Random Effect Model (REM) approach and path analysis. The results of this study indicate that directly ICT-Development Index has a positive and significant impact on Islamic Human Development Index while labor and Zakat, Infaq, Shadaqa have a positive but insignificant impact on Islamic Human Development Index. Directly labor and ICT-Development Index have a positive and significant impact on Gross Regional Domestic Product while Zakat, Infaq, Shadaqa and Islamic Human Development Index have a positive but insignificant impact on GRDP. Indirectly, Islamic Human Development Index has not been able to significantly mediate the relationship between labor, ICT-Development Index, and Zakat, Infaq, Shadaqa variables on Gross Regional Domestic Product in Indonesia

Page 33 of 40 | Total Record : 394

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