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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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Efek Orientasi Pasar, Inovasi Produk dan Kualitas Produk Terhadap Keunggulan Bersaing Asniwati; Latief, Fitriani
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.v20i2.5643

Abstract

The purpose of this study was to examine the effect of entrepreneurial orientation, pricing strategy and location on competitive advantage. This research is included in causal associative research using a quantitative approach. The population in this study were MSMEs in Biringkanaya District, Makassar City with a total of 453 MSMEs. The sample is part of the population.   The sample consists of a number of selected members. The sample of this study used purposive sampling method, so the total sample was 55 respondents. Multiple linear regression analysis techniques. The results showed that partially market orientation, product innovation and product quality have a significant effect on the competitive advantage of MSMEs in Makassar City..  
Efek Kecerdasan Emosional, Perilaku Belajar dan Penggunaan Media Sosial terhadap Prestasi Belajar Mahasiswa Asri, Asri
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.v20i2.5644

Abstract

The purpose of this study is to identify and analyze the influence of emotional intelligence, learning behavior, and social media use on student learning achievement. This study uses a quantitative approach with a survey design. The population in this study is 177 S1 students of the Nobel Institute of Technology and Business Indonesia In determining the number of research samples to be used as respondents in this study, it was determined using the Slovin formula, a total of 64 research samples were obtained with the sampling technique used was accidental sampling. The data analysis technique uses multiple linear regression analysis. The results of the study found that emotional intelligence had a positive and significant effect on student learning achievement, learning behavior had a positive and significant effect on student learning achievement and the use of social media had a positive and significant effect on student learning achievement.
HAMBATAN UMKM DI KOTA KUPANG BELUM MENERAPKAN SAK EMKM Suryaningsi; Sari, Deanita
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.v20i2.5648

Abstract

The purpose of this study is to determine what obstacles are faced or felt by MSME actors in using SAK EMKM. Based on the results of observations, most MSME actors in Kupang City still prepare financial reports without using SAK EMKM. This qualitative research uses qualitative methods with descriptive data collection methods, namely in-depth interviews and interactive observations. In addition, the data analysis method used is narrative analysis. The results of the research found several obstacles, namely that MSME actors did not know about accounting and what SAK EMKM was, lack of socialization carried out by the Cooperative and SME Service regarding accounting knowledge and SAK EMKM, MSME actors felt that accounting was very difficult, the human resources they had were inadequate and not competent, There is no time to make or present correct bookkeeping, MSMEs have difficulty and do not know who to contact to learn or help make good financial reports, MSMEs think that the simple bookkeeping that has been done is already included in the form of a financial report , and there is a perception that it is better to carry out bookkeeping or recording using a method that is simple and easier to understand while not affecting the sustainability of the business being run.
Kontribusi Kemudahan dan Keamanan terhadap Minat Penggunaan Aplikasi BRI Mobile Lomagio, Afriana; Karim, Rivaldi U.
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.v20i2.5651

Abstract

This study aims to determine the magnitude of the influence of convenience (X1) and security (X2) on the Interest in Using (Y) BRI Mobile on Customers of Bank Rakyat Indonesia Unit Kwandang. This study uses a quantitative method with a descriptive research type. The population in this study were Bank Rakyat Indonesia customers who used BRI Mobile (BRImo), totaling 1,453 customers. While the sample used was 94 clients. This study used multiple linear regression analysis with validity, reliability, classical assumption tests, and hypothesis tests. The results of the study showed that convenience had a negative and insignificant effect, and security had a positive and significant effect on interest in use. Simultaneously, convenience and security had a positive effect on customer interest in using BRI Mobile (BRImo).
Mental Accounting Etnis Minoritas Berbasis Mali Siparappe Rebba Sipatokkong Malilu Sipakainge di Teluk Tomini Amaliah, Tri Handayani; Musdalifah, Musdalifah; Anwar, Mohamad Sultan; Hemeto, Inul
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.v20i2.5670

Abstract

This study aims to explore  the culture-based mental accounting  behavior of mali siparappe rebba sipatokkong malilu sipakainge in ethnic minorities (Bugis) in Tomini Bay. This research is in the realm of qualitative research with an interpretive paradigm. The method used is ethnomethodology. Data collection was conducted through observation and interviews. The informants in this study consist of ethnic minorities in Gorontalo City, namely Bugis entrepreneurs, and academics. The results of the study show that the mental accounting framework in the Bugis ethnicity based on the Mali siparappe rebba sipatokkong malilu sipakainge culture plays a role in advancing MSMEs in Tomini Bay. The mental accounting of the Bugis ethnic minority shows a pattern of mental allocation strategy, which prioritizes stable cash flow to maintain business sustainability rather than momentary gains. Spiritual strength, social values and hard work in the mental category are important investments to achieve success in business. Mental accounting in the Bugis ethnicity can be seen through the way Bugis business people classify and assess profits that go beyond the traditional financial framework. The implications of this study provide an understanding of the integration of local culture in accounting practices, especially financial behavior to advance MSMEs
Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Asset Growth terhadap Nilai Perusahaan Hala, Yusriadi; ., Muh. Akob; ., Asbi Amin
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.v20i2.5704

Abstract

This research aims to analyze the influence of Good Corporate Governance, corporate social responsibility and Asset Growth on company value. Data collection uses secondary data. The population is 71 companies in the basic industrial and chemical sectors listed on the Indonesian stock exchange for the 2020-2022 period, while the sample taken using purposive sampling was 11 companies for a period of 3 years which resulted in 33 research samples. The results of this research have been tested for classical assumptions in the form of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, hypothesis test. The data analysis method uses multiple linear regression techniques. Data were analyzed using the SPSS version 22 program. The results of this research show that Good Corporate Governance and Corporate Social Responsibility have a negative effect on company value, whereas Asset Growth has a positive effect on company value.
Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Untuk Meningkatkan Omzet Penjualan pada UMKM Kuliner di Kota Makassar Risal, Risal; Yusriadi Hala; Rostiaty Yunus; Tamsil, Tamsil
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.v20i2.5705

Abstract

The Effectiveness of Using the Indonesian Standard Quic Response Code (QRIS) to Increase Sales Turnover in Culinary MSMEs in Makassar City. The aim of this research is to find out the obstacles and obstacles that can occur in implementing the Indonesian Standard Quick Response Code (QRIS) payment. This research method uses a qualitative approach, while this type of research is descriptive research. The location of the research was in Makassar City, District. Panakukkang and District. Tamalate. Data collection techniques use observation, interviews and documentation. Data analysis tecniques use data reduction, data presentation, and verification or efforts to draw conclusion. The validity of the data uses source triangulation, engineering triangulation and time triangulation techniques. Based on the research results, it can be concluded. Effectiveness of using QRIS in current MSME food and beverage sales transactions in Makassar City. It can be said to be effective in all effectiveness benchmarks that the aouther uses, including: (a). System quality, (b). Information quality, (c). Quality of service, (d). User, (e). User satisfaction and, (f). Net profit. Barriers or obstacles are disruptions to the network.
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance Bandang, Agus; Tristan Sarodjie, Kenzy Noel; Haerial, Haerial; Mahfiza, Mahfiza
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.v20i2.5715

Abstract

This research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.
The Influence of E-Perceived Value, E-Service Quality, and E-Received Risks on E-Loyalty Romadhoni, Buyung; Akhmad, Akhmad; Mauliana, Deasy
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.v20i2.5729

Abstract

The purpose will be to test the influence of perceived value, perceived service quality, and perceived risks on e-loyalty. In this study, a quantitative research approach is used. Quantitative research is research that uses data analysis in the form of numbers. The population that will be taken in this study is all customers who transact at PT Bank Syariah. The population in this study uses an infinite population, where the infinite population in this study is taken from a customer of PT Bank Syariah Indonesia, KCP Makassar Panakukang. The sampling technique used was accidental sampling, so the number of samples was 145 respondents. The data analysis method is multiple linear regression analysis. The results of the study found that perceived value has a significant effect on e-loyalty, service quality has a significant effect on e-loyalty, and perceived risk has a significant effect on e-loyalty.
Analisis Kinerja Keuangan Menggunakan Du Pont System Pada PT. Wilmar Cahaya Indonesia Tbk. Bakhtiar Ass, Syamsul; Mustafa, Mustafa; Alam Nasyirah Hanafi, Muh.; Aprilia, Putri; Abdurrahman Hadi
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.v20i2.5730

Abstract

This study aims to determine the financial performance of PT. Wilmar Cahaya Indonesia Tbk in 2018-2023. This study uses a qualitative analysis method using secondary data sources with library research data collection techniques, data analysis techniques using the Du Pont system consisting of the net profit margin ratio, total asset turnover, equity multiplier, return on assets, and return on equity. The results of the study show that the financial performance of PT. Wilmar Cahaya Indonesia Tbk for the 2018-2023 period is not good. This is due to the low Return On Equity (ROE) compared to industry standards. The main underlying factor is net profit that is not comparable to the company's sales and total assets (low Net Profit Margin (NPM) and Return On Asset (ROA).

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