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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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Determinan Pembiayaan Murabahah di BPRS Niaga Madani kota Makassar Periode 2023 Syamsurianto, Syamsurianto; Misbach, Irwan; Bin Sapa, Nasrullah
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.v20i2.5180

Abstract

Murabahah financing is one of the most dominant financing in the scope of Islamic banks in Indonesia. Murabahah financing dominates because financing provides a high level of trust for its customers. Because the acquisition price and profit are mutually agreed upon with the bank. In addition, the bank also feels favored. The dominance of Murabaha financing compared to profit-sharing financing such as Mudaraba and Partnership is clear for researchers to look for factors that influence Murabahah financing. This type of research is quantitative which is associative, In this case the author uses a quantitative method and the type of data in this study is secondary data in the form of time-series. The population used is a financial report based on quarters at BPRS Madani for the period 2017-2023 where the total is 27 financial reports for 1 year. The sample selection uses a saturated sample where all the population is used as a sample, which will later be processed using statistical analysis tools to get answers to the proposed hypothesis.Research results Based on the data test that has been carried out with a significance level of 5% or 0.05, it can be concluded that Non-performing financing has a positive and significant effect on Murabahah financing at BPRS Niaga Madani. Rotation on assets and financing to deposit ratio have a positive and insignificant effect on Murabahah financing of financing banks at BPRS Niaga Madani in the 2023 period.Conclusion Based on the results of the analysis and discussion that have been presented in the previous section, it can be concluded that non-performing financing has a significant positive effect on Murabahah financing at Bank Pembiayaan Rakyat Syariah Niaga Madani. This finding explains that the increasing non-performing finance of BPRS Niaga Madani will also increase the level of financing provided by BPRS Niaga Madani, this shows that the public increasingly trusts BPRS Niaga Madani so that what is the obligation of the community is still fulfilled even though some customers are hampered in returning financing. Rotation on assets and financing to deposit ratio have a positive and insignificant effect on Murabahah financing. that bank management is able to manage the assets owned by the company, so that the income generated experiences a better increase
Green Banking Perspektif Maqāṣid Asy-Syarīʿah dalam Mendorong Eksistensi Perbankan Syariah Nurjannah, Nurjannah; Lince Bulutoding; Nasrullah Bin Sapa; Amiruddin K; Sumarlin Sumarlin
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.v20i2.5226

Abstract

This study aims to describe the implementation of green banking from the perspective of maqāṣid asy-syarīʿah in encouraging the existence of Islamic banking. This study is a qualitative study using a phenomenological approach, an interpretive paradigm using intentional analysis. The types of data used are noema and noesis, using three data collection techniques, namely in-depth interviews, documentation and participant observation. The results of the study indicate that the implementation of green banking based on maqāṣid syarī᷾ah is able to encourage the existence of Islamic banking. The implementation of green banking from the perspective of maqāṣid asy-syarīʿah at Bank Muamalat Indonesia and Bank Syariah Indonesia in supporting its existence consists of seven components, maintaining religion (ḥifẓ al-dīn), maintaining the Soul (ḥifẓ al-nafs), maintaining the environment (ḥifẓ al-bī᷾ah), and maintaining honor (ḥifẓ al-irdi) have been implemented, while maintaining reason (ḥifẓ al-᷾aql) requires improvement in green banking research and publication, maintaining descendants (ḥifẓ al-᷾nasl) requires improvement in terms of digital banking system security and the presence of product innovation, and maintaining wealth (ḥifẓ al-māl) requires providing opportunities for farmers to be able to apply for financing using the salam contract or other related contracts.
Determinan Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kabupaten Blora Santos, Fernando; 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.v20i2.5231

Abstract

This study examines the effect of performance-based budgeting on the accountability of government agency performance in Blora Regency. It focuses on four variables: budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research utilizes a quantitative approach, with the population consisting of employees from government agencies in Blora Regency. A purposive sampling technique was used, selecting 98 employees involved in government budget preparation. Data were collected using questionnaires as the primary data source, which were distributed to respondents. Multiple linear regression analysis was conducted using Statistical Package for Social Science (SPSS) version 25. The results indicate that budget planning positively affects the accountability of government agency performance in Blora Regency. Additionally, budget implementation, budget reporting/accountability, and performance evaluation also positively influence the accountability of government agency performance in Blora Regency
Analisis Financial Management Behavior Mahasiswa FEB Penerima KIP-K UPN “Veteran” Jawa Timur Arif Wicaksono, Tegar Mohamad; Takarini, Nurjanti
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.v20i2.5242

Abstract

This study aims to determine the influence of financial knowledge, financial attitude, locus of control, and lifestyle on financial management behavior. The study population was FEB UPN "Veteran" East Java students who received KIP-K. By using the simple random sampling method, and using the Slovin formula, 84 respondents were generated. Primary data obtained from the googleform questionnaire were used in this study. The analysis method used was Partial Least Square (PLS). The results showed that financial knowledge, financial attitude, locus of control, and lifestyle had a positive effect on financial management behavior.
Pengaruh Kecepatan Inovasi dan Digital Marketing terhadap Daya Saing pada Wirausaha Penjahit Perempuan Berbasis UMKM Home Industry di Kota Makassar Nurjaya, Nurjaya; Asmawiyah Asmawiyah; Megawhati Artiyani
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.v20i2.5266

Abstract

This research aims to examine the effect of: (1) speed of innovation on competitiveness, (2) digital marketing on competitiveness, (3) speed of innovation on digital marketing, (4) speed of innovation on competitiveness through digital marketing. The analysis method used is path analysis using Partial Least Square (PLS). The object of this research is female tailor entrepreneurs in the MSME home industry in Makassar City, totaling 133 entrepreneurs. The research results show that: (1) speed of innovation has a positive but not significant effect on competitiveness, (2) digital marketing has a positive and significant effect on competitiveness, (3) speed of innovation has a positive and significant effect on digital marketing, (4) speed of innovation has a positive and significant effect on competitiveness through digital marketing.
Pengaruh Reksa Dana Syariah, Saham Syariah dan Sukuk terhadap Pertumbuhan Ekonomi di Indonesia Dengan Inflasi Sebagai Variabel Moderasi Safitri, Inchi; Mustakim Muchlis; Idris Parakkasi; 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.v20i2.5306

Abstract

This study aims to determine the effect of Islamic mutual funds, Islamic stocks and sukuk on economic growth in Indonesia with inflation as a moderating variable. This research uses a quantitative approach. The data source in this research is secondary data. The data analysis technique used in this research is Structural Equation Model (SEM) with Partial Least Square (PLS) approach. The findings in this study indicate that Islamic mutual funds have a positive and insignificant effect on economic growth. Islamic stocks have a significant positive effect on economic growth. Sukuk has a negative and insignificant effect on economic growth. Inflation strengthens the relationship between Islamic mutual funds and economic growth and has a significant effect. Inflation weakens the relationship between Islamic stocks and economic growth and has a significant effect. Inflation weakens the relationship between sukuk to economic growth and has a significant effect. Inflation has a positive and significant effect on economic growth.
EKSPLORASI MAKNA PENGELOLAAN KEUANGAN: STUDI FENOMENOLOGI PADA MAHASISWA AKUNTANSI GENERASI Z Mongan, Frischa Faradilla Arwinda; Claudio Julio Mongan; Olivya Vivien Lili Palamba; Siti Rahmadani R
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.v20i2.5315

Abstract

This study aims to explore further what financial management means to accounting students in Generation Z. This generation is considered to have a consumer lifestyle due to the YOLO and FOMO mindset, especially for students who have acquired knowledge about accounting and finance. Qualitative methodologies are used in this kind of research. Exploring the meaning of financial management from the perspectives of all informants is based on phenomenology. The informants in this research are Generation Z accounting students. The results showed three meanings of financial management implied by each informant. Financial management means self-control, the scale of priorities, and the difference between being and not being
Gotong Royong Keuangan Sosial pada Etnis Mongondow : (Kajian Terhadap Tradisi Pogogutat Suku Mongondow ) Mokoginta, Nurbaiti Siti Masita; Ilham, Ilham
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.v20i2.5593

Abstract

The aim of this research is firstly, to find out how transactions and recording are carried out from the pogogutat tradition when viewed from the celebration organizers and celebration guests. As well as knowing whether or not there are regulations governing the pogogutat tradition from the local village government and the factors that become obstacles in its implementation. Second, it is hoped that this research can become a puzzle piece to complement existing literacy, and serve as reference material regarding social financial mutual cooperation in the form of local wisdom, especially the pogogutat tradition. The method used is a type of qualitative research with an ethnographic and legal sociology approach where researchers go into the field to carry out observations and in-depth interviews about transaction methods based on the object and time of exchange, recording, and regulations governing the implementation of this tradition. The research results showed that 1. The Pogogutat tradition in the Mongondow ethnic community in its implementation exchanges goods/food ingredients, services and money with exchange times that are not tied to time. To start/return the pogogutat there must be an invitation, then the tradition will not be carried out if the time for handing over and/or returning the pogogutat from both parties is both postponed. 2. Pogogutat recording has been around since the Mongondow ethnic community was able to read and write. 3. The pogogutat tradition in Bolaang Mongondow is regulated in Village Regulations regarding celebration parties. 4. In the pogogutat tradition there are also obstacles, namely that between people there are differences in character.
Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Bahruny Group Rudy Fachruddin; Ferdiansyah Putra; Mulia Saputra; Sayuthi, Sayuthi
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.v20i2.5609

Abstract

The study's objective is to comprehend and assess the quality of Bahruny Group's financial reports in light of their use of accounting information systems, IT, and internal control. This exam focuses on quantitative research. The participants in this study are 31 Bahruny Group employees. In this study, 31 people are used as respondents because the census method is used as a sampling method. Survey dispersion is the technique utilized in this review to gather information. The survey method is the name of this method. The data were analyzed using multiple linear analysis with the SPSS program. The study's findings indicate that the quality of the presented financial statements is influenced by the utilization of information technology, internal control, and accounting information systems. The remaining 14.3% is explained or explained by other variables that were not examined in this study, as evidenced by the R Square value of 0.857, which shows 0.857 (85.7%).
Analisis Determinan Kelancaran Pengembalian Pembiayaan Murabahah BPRS Lantabur Tebuireng Lamongan: Pendekatan Regresi Linear Berganda Afiza Ridha Zamzima; Dahruji, Dahruji; Taufiqur Rahman
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.v20i2.5629

Abstract

This study aims to identify several factors that influence the smooth return of murabahah financing to MSME customers with the research object at BPRS Lantabur Tebuireng Lamongan. This type of research data data was obtained from primary and secondary data. The method used is quantitative research with sample data processing techniques using multiple linear regression analysis. The sampling technique was carried out using purposive sampling and a research sample of 67 MSME customers who were still active until the end of 2023 was obtained. From the research results it was found that the variables age, level of education, number of family dependents, business turnover, and religiosity simultaneously influence the smooth return of murabahah financing as indicated by a significance value 0,000. Meanwhile, partial test results show that the factors that have a significant influence on the level of smooth returns on murabahah financing for MSME customers are age, business turnover, and religiosity

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