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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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Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan Sari, Indah; Daud, Dahniyar; Ahmad, Ruslan
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.v20i2.5760

Abstract

This study aims to find out how moral obligations, service quality and tax penalties affect taxpayer compliance at the South Makassar Pratama tax office. Data collection using primary data obtained from questionnaires using sample techniques based on the Slovin formula. The population is 199.177 taxpayers at South Makassar Primary Tax Office, with a total of 100 respondent taxpayers. Data analysis in this study uses multiple regression analysis. The results showed a positive and significant hypothesis. This means that moral obligations, service quality and tax penalties have a positive and significant effect on taxpayer compliance
Efek Kepemilikan Institusional, Insentif Pajak dan Profitabilitas Terhadap Tax Avoidance Nuramal, Nuramal; Gunawan, Gunawan
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.v20i2.5835

Abstract

This study aims to examine the influence of institutional ownership, tax incentives and profitability on tax avoidance. The type of research used in this study is quantitative research with a descriptive approach to research certain populations and samples. The population used in this study is the financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020 – 2023 totaling 80 companies obtained directly through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample selection in this study uses the purposive sampling method, which is to select samples through certain criteria. The research sample is 21 company data with a four-year maturity period so that it was found that the total research sample is 84 financial report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The results of the study found that partial institutional ownership did not have a significant effect on tax avoidance, tax incentives partially had a significant effect on tax avoidance and profitability partially did not have a significant effect on tax avoidance.
Model Prediksi Kinerja Karyawan Berdasarkan Beban Kerja Stres Kerja, dan Kepuasan Kerja Nurainunnisa , Nurainunnisa; Muh. Akob; Pattarapanna, Pattarapanna; Tafsir, Muhammad
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.v20i2.5851

Abstract

This study aims to test and analyze the direct influence of workload, work stress and job satisfaction variables on employee performance and the indirect influence of workload and work stress variables on employee performance with job satisfaction as a mediator at PT Midi Utama Indonesia Tbk. Data collection uses primary data obtained from questionnaires using purposive sampling. The population in this study was 104 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient test, model goodness of fit test and hypothesis test both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the workload variable has a negative and significant effect on employee performance and job satisfaction, the work stress variable does not affect employee performance and job satisfaction, and the job satisfaction variable has a positive and significant effect on employee performance. The results of the study indirectly show that job satisfaction is successful in mediating between workload and employee performance with a significant negative relationship direction, but job satisfaction cannot mediate the effect of work stress on employee performance.  
Menciptakan Sinergi: Lingkungan Kerja dan Motivasi untuk Kinerja Optimal Hardiani, Hardiani; Hasyim, Hasyim; Muhammad Tafsir
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.v20i2.5852

Abstract

This research was conducted with the aim of testing and analyzing the effect of work environment and work motivation on employee performance at BPSDM South Sulawesi province. The data used in this research is primary data collected by distributing questionnaires to respondents. The type of data used is quantitative data, the population is all BPSDM employees of South Sulawesi Province, totaling 140 people, while the sample taken is 60 respondents/Employees of BPSDM South Sulawesi Province. obtained by purposive sampling method. The results of the questionnaire have been tested for validity, reliability test, classic assumption test (consisting of normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis method, hypothesis testing (which consists of t-test), correlation coefficient test and coefficient test. determination. The data in this study were processed using SPSS version 26. The results showed that the work environment and work motivation partially had a positive and significant effect on employee performance.
Islamic Banking Company Value Through Capital Adequacy, Problematic Financing and Efficiency Amin, Asbi; Sulfati, Andi Sulfati
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.v20i2.5909

Abstract

The purpose of this study is to examine the effect of capital adequacy, non-performing financing and efficiency on the value of companies in Islamic banking listed on the Indonesia Stock Exchange. registered with the Financial Services Authority (OJK). The population used in this study is Indonesian Sharia Commercial Banks (BUS) which are registered with the Financial Services Authority (OJK). The sampling technique in this study is non-probability sampling with purposive sampling technique. The analysis method used in this study is a quantitative data analysis method using the panel data regression method. The analysis was carried out by processing data through the Econometric Views (Eviews) program. The results of this study found that capital adequacy (CAR) had a positive and significant effect on the Company's value, while non-performing financing (NPF) could not have an effect on the Company's value and efficiency (OEOI) could not have an effect on the Company's value.
Pengaruh Keamanan Kerja terhadap Extra-Role Performance dengan In-Role Performance sebagai Variabel Intervening : (Studi pada Petugas Perbatasan Aruk Indonesia-Malaysia, Kabupaten Sambas, Kalimantan Barat) Desyka Rahman Fitriyani; Silpanus Dian Sapala; Feriansyah, Feriansyah; Eddy Purnomo; Zulimi, Zulimi
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.v20i2.5927

Abstract

The aim of this research is to determine the influence of job security on the extra-role performance of Indonesia-Malaysia border officers in Sebunga Village, Sambas Regency, West Kalimantan with In-Role Performance as an intervening variable. This research is survey research, which uses explanatory research, namely providing an explanation of the causal relationship between variables through hypothesis testing. The sampling technique in this research used a sampling method using saturated sampling or also known as a census, with 50 respondents. Data were analyzed using instrument tests and path analysis. The research results show that each variable has a significant influence even though the influence is not too big. Statistically, Job Security (X) has a direct and significant influence on In-Role Performance. Statistically, In-Role Performance (Z) has a direct and significant influence on Extra-Role Performance (Y). Statistically, Job Security (X) has a direct and significant influence on Extra-Role Performance (Y). Based on statistics, the influence of Job Security (X) is mediated by In-Role Performance (Z) on Extra-Role Performance (Y), proving that In-Role Performance (Z1) is able to mediate the influence of Job Security (X) on Extra-Role Performance (Y).
Kepercayaan Mobile Banking: Peran Keamanan dan Kualitas Layanan Elektronik dalam Mendorong Niat Bertransaksi Ulang Nissa, Hairun; Rosa, Aslamia; Maulana, Ahmad; Wahab, Zakaria
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.v20i2.5932

Abstract

This study investigates the role of Security and Electronic Service Quality in influencing Repurchase Intention in the mobile banking application of Bank Sumsel Babel, with Trust as an intervening variable. Data collected from 131 respondents who actively use the mobile banking application were analyzed using Structural Equation Modeling (SEM) with Smart PLS 4. The results indicate that Electronic Service Quality significantly influences Repurchase Intention, both directly and indirectly through Trust as a mediator. Security, however, does not show a significant impact on Repurchase Intention, either directly or indirectly through Trust. Nonetheless, Security remains crucial in building initial Trust among users. This study provides insights for improving service quality and Security features to strengthen customer loyalty
Pengaruh Kepemimpinan Transaksional, Beban Kerja dan Lingkungan Kerja terhadap Kinerja Aparatur Sipil Negara Melalui Work Engagement dan Kepuasan Kerja Walfaidhin; Muhtar Sapiri; Zainur Hidayah
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.v20i2.5942

Abstract

The purpose of this study is to examine and analyze the influence of transactional leadership, workload, and work environment on the performance of civil servants (ASN) through work engagement and job satisfaction at the Representative Office of BKKBN in West Sulawesi Province. This research employs a quantitative design with a sample size of 53 employees. Data collection was conducted using questionnaires, and the data were analyzed using SmartPLS version 4.1.0.8. The findings reveal that transactional leadership has a positive influence on the performance of civil servants. The workload assigned to civil servants also positively affects their performance. However, there is no evidence that the work environment directly influences the performance of civil servants. Work engagement significantly affects civil servants’ performance, and job satisfaction has a notable impact on improving their performance. Transactional leadership not only directly influences the performance of civil servants but also indirectly through job satisfaction. Workload influences performance through work engagement, while job satisfaction partially mediates the effect of transactional leadership on civil servant performance. Similarly, job satisfaction mediates the influence of workload on performance. However, the work environment does not directly contribute to improving civil servants' performance
Pengaruh Servant Leadership dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Organizational Citizenship Behavior Yanti, Dhiana; Madris Madris, Madris; Ami Pujiwati
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.v20i2.5946

Abstract

This study aims to determine the effect of servant leadership and interpersonal communication on ASN performance and organizational citizenship behavior (OCB), the effect of organizational citizenship behavior (OCB) on ASN performance, the effect of servant leadership and interpersonal communication on ASN performance through organizational citizenship behavior (OCB) at the BKKBN Representative Office of West Sulawesi Province. To obtain the required data, a questionnaire was distributed. The data analysis technique used smartpls 4.1.0.8. The results of the study showed that servant leadership can significantly improve organizational citizenship behavior, interpersonal communication has a significant effect on improving organizational citizenship behavior, servant leadership can significantly improve ASN performance, interpersonal communication can significantly improve ASN performance, organizational citizenship behavior can significantly affect ASN performance, organizational citizenship behavior can mediate the influence of servant leadership on ASN performance, organizational citizenship behavior can mediate the influence of interpersonal communication on ASN performance at the BKKBN office of West Sulawesi Province. The findings in this study indicate that personal communication can improve organizational citizenship behavior so that it has an impact on improving ASN performance at the BKKBN office of West Sulawesi Province
Pengaruh Persepsi Dukungan Organisasional, Komunikasi Organisasi dan Kemampuan Kerja terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi Jasmiati Paba; Wahyu Maulid Adha; Zainur Hidayah
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.v20i2.5948

Abstract

The purpose of this study was to determine the effect of perceived organizational support, organizational communication, work ability and work motivation on ASN performance, the effect of organizational support, organizational communication, work ability and work motivation on ASN performance through work motivation. The research approach is quantitative, by taking samples of employees and extension workers at the BKKBN Representative Office of West Sulawesi Province. Data collection techniques by distributing questionnaires. Data analysis techniques using descriptive analysis and SmartPLS 3.2.9 analysis. The results of the study found that organizational support has a direct effect on ASN performance, Organizational communication has a direct effect on ASN performance, Work ability has a direct effect on ASN performance, Work motivation has a direct effect on ASN performance, because with high work motivation, ASN tends to work better and more focused, thus having an impact on improving work. Organizational support does not affect ASN performance through work motivation, so the indication in this study is that the perceived organizational support is not strong enough to encourage ASN to improve its performance through work motivation. Organizational communication affects ASN performance through work motivation, Work ability affects ASN performance through work motivation at the BKKBN Representative Office of West Sulawesi Province.

Page 36 of 40 | Total Record : 394

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